Industrial Relations And Labour Laws
Formerly the Pension qualifying salary was Rs 6500 but since the employer had contributed PF on higher salary, ie, Rs 10000, this will become the Pension qualifying salary. Obviously the pension will increase. If your PF qualifying salary had been even high, say Rs 60000 or Rs 100000, the pension would also go up. However, with the last amendment of 2014, the PF Organisation has put a ceiling on pension contributing salary to Rs 15000. Since then this has become Rs 15000. With this amendment the pension calculating formula has also been changed. Now, the actual contribution or Rs 15000 whichever is lower will be the base for pension calculation and for the period prior to Sept, 2014, the average of pension qualifying salary for 5 years will also be taken. In this calculation we can make use of the Supreme Court verdict and put the same PF contributed salary as the Pension qualifying salary.
I must say that employees of establishments who do not even think of giving PF to their employees and those who give it just for statutory compliance will not get the benefit of the verdict because they will contribute just what the law states, ie, contribute Pf on Rs 6500 or Rs 15000, as the case may be.
9th December 2017 From India, Kannur
11th December 2017 From India, Kolkata
Thanks a lot for your valuable information.
I have been drawing pension under the EPF&MP Act w.e.f.01/07/2014.My PF salary(earning) on which PF contribution was being deducted prior to my retirement was much higher than the pension wage ceiling(It was Rs.6500/- at the time of my retirement).Is their any circular issued by PF authority inviting applications from PF pensioners for claiming pension on the actual PF wage by depositing the differential pension contribution?
Can you please enlighten me in this regard.
17th December 2017 From India, Calcutta
Though the SC order does not distinguish between exempted & non exempted categories EPFO is illegally trying to exempt 'exempted category"- the funds managed by the employers themselves), since the supreme court order is specific on giving benefits to all it is only a matter of time that epfo stops this illegal discrimination. Various pensioners' organisations have already taken this up & an on line petition to Labour minister is on . I request all on this board to google the petition & sign the petition.
Increased pension is also applicable to those who are already drawing pension. As per the circular there is a specified form which is not available on line but has to be obtained from local EPF offices. Currently in line with EPFO's mindset they are insisting that only those who apply will be considered & un officially they are also banking on pensioners not being able to pay the eps contribuition already returned along with epf accumulation. This difference will have to be first paid to EPFO, but since arrears of pension they have to give will far exceed the excess contribution it is only common sense to deduct the excess contribution from arrears & pay balance, but EPFO's mindset will not allow that & we may have to approach courts again for that. In short there could be delays but EPFO will be forced to implement the court order, may be EPFO may go bankrupt in the long run or may have to depend on Govt funding, govt will be forced because Govt only passed the law which the SC has rightly interpreted now. I request all off you on this board, pensioners & those who are still employed to go for it, pensioners go to the local office & submit specified form based on which EPFO will inform you about excess contribution to be paid & the EPFO will pay you arrears starting from the commencement of your pension. Please remember that your spouse/ nominee will get half the enhanced pension, just go for it. Next week I will post the specified form.
23rd December 2017 From India, Thane
Please find the attachment which a direction to the Regional PF Commissioners.
14th June 2018 From India, Kannur
Issue of exempted employees were under litigation & atleast Kerala HC has recently ruled in favour of exempted category. ( EPFO in their usual eagerness to deny benefits to subscribers had wrongly interpreted the SC judgement to exclude exempted funds).
I also learn that a move to increase minimum pension to 5000/7500 is also under final stages and as usual is being delayed by Govt though agreed. Now I learn that a morcha of pensioners are going to protest in Delhi on Nov 18 or 28 or some day in Nov.
2nd November 2018 From India, Thane
23rd January 2019 From India, Kolkata
Let us do a working assuming a salary of Rs 100000.
The PF contribution is not restricted to Rs 6500, but the employer was contributing it on Rs 100000. That means your employer contribution to PF was Rs 12000 as against Rs 780.
Now out of this 12000,only Rs 541 (6500 X 8.33%) was deposited into Pension Fund. The remaining amount of employer contribution,ie, 12000-541 or Rs 11459 is deposited in you Provident Fund account. If the PF authorities had accepted pension fund at the rate of 8.33% on the actual salary, ie, 8.33% of 100000, the amount of contribution to pension fund would be Rs 8333 and if that was the case the employer would be paying that 8333 to pension fund and the remaining, only Rs 3667 (12000 minus 8333) to Provident Fund.
In the first case the employer contribution to PF account will be Rs 11459 and you have withdrawn that amount with interest. Now the second case should be applied. In order to get higher pension you should have contributed on higher salary and if so the contribution to provident fund by the employer will be less, or 3667. This clearly says that as against 3667 you have taken back 11459. Therefore, you have to pay back Rs 7792 (11459 minus 3667) and then recalculate the pension as if the pensionable salary is Rs 100000.
What the PF authorities are saying is that they need time to calculate how much the employees should pay back. There is no system for calculating it in the present software. When we calculate it for one case, it sounds to be okay but when we start doing it for interest part also, then it will become complicated. In some cases where the salary is pretty good, the amount you would have received as withdrawal of PF accumulations would also be high and repaying it would make put a heady burden on you.
1st February 2019 From India, Kannur
There was a circular from EPFO on 22-01-2019 entitling all the EPF members to join for the EPF pension scheme based on the actual salary with the option of paying the additional amount with arrears with interest for this.
Since there is no mention on the Exempted / Non Exempted organizations in this EPFO order, is it application for all the EPF eligible members ?
When is the next Supreme Court hearing on the EPF pension scheme as lots of review petitions are pending in the Supreme Court. It was scheduled for 25-01-2019. Now again this date is postponed. Even the final verdict of the High Court of Kerala has come in favor of the EPF members.
ITI Limited, Palakkad
4th February 2019 From India, Bengaluru
This is with reference to my query dt.17/12/2017 & your reply dt.19/12/17 in this discussion.After issue of circular no.2896 dt,8/6/18 of Addl.CPFC(Pension),Mr. R.M.Verma,EPFO H.qrs.,Delhi,I had sent reminder mails at 10-20 daysí interval to all concerned RPFCs with copy to ACPFC,Odisha Zonal Office & CPFC,Delhi to intimate me the differential amt ( pension fund contribution on my actual wage/salary Ė pension contribution already deposited on my my wage/salary upto statutory ceiling) I have to deposit with EPFO and the actual amt of my revised pension amt per month.
Only on 4th March,2019,I received the response from RPFC Office about the amount of total refund to EPFO in the shape of DD towords differential amt of pension contribution together with interest accrued till end of the month and on deposit of the said amount I would be paid revised pension,which has also been informed by the said office.
Now I have the following 2 points to be clarified:
1.When I calculated the amt of my arrear pension for 69 months by simply multiplying the monthly arrear pension amt with 69 without taking into account any interest for the past 69 months,the amt so arrived at is 20 thousand more than the amount I am asked by EPFO to deposit.Why EPFO is not adjusting the amt of my refund to them against the total arrear Pension I am to get?Why I will incur addnl amt by way of DD charges on a huge amt of refund.Are not they doing injustice to a retired senior citizen?Is their such action justified & legally sustainable?
2. As the PFauthority is collecting interest with retrospective effect on the amt of my refund against higher pension contribution till today,whether it is entitled or not tol pay me interest on my arrear pension amt from the dt of my retirement till date ?
Your considered opinion on the matter is highly solicited.
9th March 2019 From India, Calcutta
10th March 2019 From India, Thane
i) The Employee's Pension (Amendment) Scheme, 2014 brought into force by Notification
No. GSR. 609(E) dated 22.8.2014 evidenced by Ext.P8 in W.P.(C) No. 13120 of 2015 is set
ii) All consequential orders and proceedings issued by the Provident Fund
authorities/respondents on the basis of the impugned amendments shall also stand set aside.
W.P.(C). 13120/2015 & con.cases
iii) The various proceedings issued by the Employees Provident Fund Organization declining to grant
opportunities to the petitioners to exercise a joint option along with other employees to remit
contributions to the Employees Pension Scheme on the basis of the actual salaries drawn by them are
iv) The employees shall be entitled to exercise the option stipulated by paragraph 26 of the EPF
Scheme without being restricted in doing so by the insistence on a date.
v) There will be no order as to costs.
Sd/-" Hence there was no reason to withdraw the circular, if we keep quiet the Govt current & future will take us for a ride.
10th March 2019 From India, Thane
Since I have retired from service prior to sep,2014,I am entitled for higher pension as per Apex Court's order,there is no doubt of it.I have just received the letter from EPFO to deposit the refund amt to get higher pension w.e.f. from my retirement date i.e.1/7/2013.
Only I am to get clarification as to whether the EPFO is justified to ask me to deposit the refund amt without adjusting the said amt from my arrear revised pension amt ?
The EPFO circular dtd.22/1/2019 is attached
10th March 2019 From India, Calcutta
You are lucky that you have at least got this letter, congratulations & go ahead, Did they inform you the enhanced pension amount? What is the difference between arrears to be paid & Arrears of pension you will get (you will get arrears from the date of retirement) According to me in your lifetime it self you will be able to recover much more than what you pay, don't forget that your wife will be entitled to half that amount as pension if anything happens to you(praying god to keep you healthy). Now your million dolllar question, if EPFO wanted to be rational they could have pro-actively calculated the arrears & enhanced pension of each pensioner & could have offered to adjust arrears & informed each and every pensioner, but un fortunately EPFO thinks that making the life of pensioners as miserable as possible is their job function. All the details which EPFO is asking to process your enhanced pension like form 26 & 3 A and it's attachments are already available with EPFO.
Now I request a few details from you .1. Did you apply in the specified form 26 & 3A or just shot of a letter ? If applied with the forms did you get your employer to sign those forms?
Now why asking these are; most of the pensioners must have changed jobs a few times & some employers must have even wound up or taken over by some other companies, in these situations it is almost impossible to get all the employers to sign these forms. I am in similar situation & I had retired in 2007, 12 years back, in the last employment a stupid lady with her "Thuglak " reforms stopped paying contribution on full salary. And technically there is no "EMPLOYER' in case of an already retired person. So if EPFO is subscriber friendly they should act pro actively as I mentioned.
I request all to post their experiences on this enhanced pension so that all retirees get benefited.
Now as for the circular of 22/01/2019 ,this has been with drawn citing a Kerala High court order, there was no reason to withdraw the circular because the HC had confimed that employees entitlement for higher pension, HC order i have already attached to my previous post. Now I am attaching the circular withdrawing the 22/01/2019 circular
12th March 2019 From India, Thane
TOI report attached.
3rd April 2019 From India, Thane
3rd April 2019 From India, Kannur
3rd April 2019 From India, Kannur
5th April 2019 From India, Kannur
Please advise regarding recently Hon. Supreme Court Order for employees pension scheme.
1. In our establishment practices P.F. deduction on actual Basic Salary (not capped P.F. salary for Rs.15000/-). what action can be taken for new pension benefit get for all employees.
2. What is pension calculation for more than 20 years employees on earlier basis ( Before Hon. Supreme Court Order
3. What is pension calculation for more than 20 years employees on Rs.30000/- and above basic salary.
If any references for comparison please forward the same.
5th April 2019 From India, Raipur
My employees /management agree to contribute pf contribution on higher rate @ 50000/to 100000/(basic/Da) w.e.f. 01/04/2019 .
presently we contributing on ceiling rate i.e 5000/6500/15000/.
kindly confirm that my employees shall be eligible for higher pension after contributing of 12 months if they retired ?
5th April 2019 From India, Gurgaon
5th April 2019 From India, Kannur
6th April 2019 From India, Thane
I need your professional advice and opinion. I retired in March 2014 and technically the pension started in Dec 2011 after I attained 58 years of age after service of 12 years in my present organization. My salary for pension deduction was capped at Rs.6500/- and accordingly paid Rs.541 then. My pension today is Rs.1075/- per month.
I was contributing to PF on the actual salary. The last pay drawn in Dec 2011 was Rs.117400/-
Question is whether I will be entitled for enhanced pension after remittance of the differential amount for 12 years service period together with interest (6%)? As per calculation approximately I might have to shell out Rs.866941( considering my then last 5 years salary and calculation of 8.33% less 541 plus interest). The gain I suppose is the arrears from Dec 2011 till date plus regular enhanced pension of Rs20125/-(117400x12/70). In this process I might get an arrears of Rs.1690560 ( from Dec 2011 plus ) plus interest which should be around 12lacs ...
Can you kindly confirm my understanding in order for further action with EPFO please .
7th April 2019 From India, Tiruchirappalli
I would like to give my views on your query as follows as per my experience in getting enhanced pension from EPFO as per SCís verdict :
You are eligible for enhanced pension /arrear pension as follows:-
1.You have contributed to pension fund on Rs.6500/- (wage ceiling amt only) for 12 year from 1999 to 2011,whereas you have contributed to PF @12% on actual salary,the last monthís salary being Rs.1,17,400 in2011(i.e. at the time of attaining 58 yrs).As you have not mentioned about your pensionable service/PF contributing prior to 1999,I am assuming that you were neither member of EPF/EPS or if member,you have withdrawn the PF amt prior to 1999 i.e. before joining your last employer.
2.You have to refund the differential of pension contribution (8.33% of actual salary on which PF@12% was deducted minus Rs.541/- p.m from 1999 to 2011 i.e. for entire period of your pensionable service with uptodate interest till dt of deposit calculated @ interest rate declared by EPFO for different year from 1999 to 2019 at monthly rest( e.g. @12% for year1999 .......@8.55% for 2019).
3.You will be entitled to receive enhanced pension @ Rs.1,17,400/70*12=Rs.20,126 p.m.(This will vary depending your avg of last 12 monthsí salary actual period of pensionable service ) w.e.f. dt of your retirement in 2011.
4.You will get arrear pension @Rs.19141/-( Rs.20126-Rs.1075) for 12yrsx12 months which comes to Rs.27,56,304(Approx).No interest will be given by EPFO over it.
7th April 2019 From India, Calcutta
I sincerely thank you for the enlightenment. Yes prior to 2000 , I had withdrawn PF as I was overseas. From May 2000 to March 2014 I was in employment as Executive Director in Darcl Logistics Limited when I finally retired. For purpose of EPFO I attained 58 years in Dec 2011 when pension started.
On the issue of my returning the differential amount and the interest, can the same not be adjusted from receivables?
As per your advice , I am working out the statement of my salary from 2000 to 2011 and 8.33% on same plus interest as you advised. Is there a time frame from EPFO as to when I can get the amount and enhanced pension.
7th April 2019 From India, Tiruchirappalli
I am a retired person and as I hear that I need to pay off the differential amount (8.33% on salary minus Rs.541) during the pensionable service with interest .My queries are:
1.What interest element I should take on the principal sum to be returned to EPFO.
2.Will that be till 31.3.2019 or which date precisely
3.Will pension arrears have interest element by EPFO till 31.3.19 or some cut off date?
4.If my pension arrears receivable is less than payable amount will I have to remit the difference to EPFO?
5.If my pension arrears receivable is more than payable amount will EPFO give me the difference?
6. What is the timeline you envisage for the above process ?
6. 14 March 2019 circular from Additional commissioner PF ( Pensions)says that PF department should send calculation sheet. Are they doing in your expert opinion Sir?
8th April 2019 From India, Tiruchirappalli
1.Yes,you will get arrear pension @Rs.19141/-( Rs.20126-Rs.1075) for 7 years 4 months(12/2011 to to 3/19)=88 months which comes to Rs.16,84,408(Approx).
2.With regards to interest on the arrear pension,I have indicated in my correspondences with EPFO authorities regarding the same .But,I have learnt from my ex-colleages that they have not been paid interest on their arrear pension amt.I will request for the same to EPFO authority after I receive my arrear pension.Now I have depositted the refund amount and not yet received the enhanced pension/arreat pension.
3.With regard to adjustment of refundable pension contribution from arrear pension,my request for the same has been rejected by EPFO authority on the plea that there is no mention of such adjustment in the Supreme Court order,rather it is mentioned that EPFO can seek refund of differential pension contribution with uptodate interest from pensioners
4.The EPFO authority is giving the pensioners the calculationsheet of refundable amt for the entire period,which I have got.
8th April 2019 From India, Calcutta
I beg to pardon, I was away for a couple of days and could not visit citehr. But I am very happy that our friend SK Hota has given you the right answer. Since pension is processed in a separate department which only receives the directions from the PF department as to whether the refund has been received or not sothat pension at revised rates could be released, I don't think that adjustment of amount payable from the pension arrears would be possible.
9th April 2019 From India, Kannur
Thanks for your considered advice , and Mr.S.K.Hota's considered advice to my queries . I attach the Madras High Court Judgement of 27.3.19 and excerpts :
vi)"In case where the refund of the amount by any employee with interest is higher than the enhanced pension with arrears payable to him, the refund shall be insisted upon and in case where the refund, after calculation, is lower than the arrears of pension payable to the employee, the same shall be adjusted while disbursing the arrears to the employees concerned".....
May be this helps.
iii)The employees, namely, the writ petitioners shall be permitted to exercise their option in terms of Proviso to Clause 11(3) of the Pension Scheme and while permitting so, the EPFO is at liberty to seek return of the higher Provident Fund contribution received by the respective employees with simple interest at the rate of 6% p.a. from the date of receipt of Provident Fund amount and till the date of payment;
You had earlier mentioned on 6% interest ( simple interest) Mr.Hota mentioned higher interest than this may be this gives a bit of reprieve too.
Your thoughtful advice is awaited.
9th April 2019 From India, Tiruchirappalli
9th April 2019 From India, Kannur
Can you kindly advise how to elicit proper response from EPFO , Rohtak Haryana in my case. I have asked them the calculation sheet. But response is not there as is the case with Government Departments. I have now copied to Mr. Rajesh Bansal HQ , Additional PF commissioner.
Do I have to wait till May 2' 2019 judgement as Honble' SC may have to sit on judgement on another SLP filed by EPFO/Ministry of Labor.
Any advice Sir!
10th April 2019 From India, Tiruchirappalli
I happened to see the EPFiGMS portal Grievance management Portal where you can lodge your grievances. May be this helps. It has provision in combo box for enhanced pensions! on lodging you get a prompt acknowledgement Number too.
21st April 2019 From India, Tiruchirappalli
I am confident that Honble' Supreme court verdict expected on 2.5.2019 will bring in more clarity and reprieve to pensioners so that EPFO gives in. In this context I wish to submit to the Ld. Advocates who are fighting tooth and nail for our cause to kindly ensure in their petitions/arguments including but not limited to the following requests:
1.Exempted/un-exempted organisations are on same platform
2.Clear cut ruling as to people who retired on or before 1.9.2014 are covered for enhanced pension
3.The differential amount payable to EPFO is without interest specifically( taking cue from MP, Indore High Court Order). If interest is included then it should not be more than 6% which Madras High court has observed on simple interest basis.
4.If the amount due from Pensioner is less than arrears, then EPFO should adjust the amount due from Pensioner and pay the net amount to pensioner. This will ease the hassle of recovery and paying which will create problem for the pensioners at their concluding part of their lives!.
5.If the amount of differential is more than the arrears dues then EPFO should call for the net amount from Pensioners.
4.EPFO should send the calculation sheet to pensioners of EPS95 for necessary compliance within a month of the order.
5. Effective date of payment of arrears from EPFO should be made clear
6.Effective date of enhanced pension should be within 3 months from the date of the order.
7.Minimum amount of Pension to EPS95
7.Minimum Pension should be considered at Rs.10000/- or pension whichever is higher and should be linked with DA etc every year.
I do hope I have covered the points of concern of EPS 95 Pensioners.If any issue is left out kindly add them in comments for our Ld Advocates to consider in their arguments.
Thanks and regards
T S Narasimhan.
22nd April 2019 From India, Tiruchirappalli
1. EPFO should pro-actively calculate the arrears, eligible pension amount on clearing the difference if any & eligible date of commencement of arrears, without waiting for any application from pensioners/subscribers, because EPFO has all the records of subscribers with them, no need for subscribers to provide any details, EPFO has been using this ploy to delay action.
2. Pension order should be issued immediately with detailed calculation, EPFO has been very opaque , pension order should also mention survivor pension amount.
How are these advocates compensated, I am prepared to contribute & probably this forum can act as a catalyst for fund collection if required. I was under the impression that SC's judgement of 02/04/19 reported in TOI dated 03/04/19 is the final word (I have attached TOI report), but so far I have not been able to get a copy of SC order, any one who has a copy pl. post. Any way what are the issues for 25/04/19 expected order?
22nd April 2019 From India, Thane
A nice suggestion indeed on hiring of legal counsel! But whether it is possible now? only Legal luminary can advise.
Supreme Court order 1.4.2019
It was a brief and concise order on 1.4.19.
For your kind information Supreme court order ratifying Kerala High Court order of October 2018 and dismissing the SLP of EPFO very brief and concise. Following is the copy for your kind information.
ITEM NO.33 COURT NO.1 SECTION XI-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No.9610/2019
(Arising out of impugned final judgment and order dated 12-10-2018 in WPC No. 602/2015 12-10-2018 in WPC No.13120/2015 passed by the High Court of Kerala at Ernakulam)
THE EMPLOYEES PROVIDENT FUND ORGANISATION & ANR. Petitioner(s)
SUNIL KUMAR B & ORS. Respondent(s)
(With appln.(s) for c/delay in filing SLP, exemption from filing c/c of the impugned judgment and interim relief)
Date : 01-04-2019 This petition was called on for hearing today.
HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK GUPTA HON'BLE MR. JUSTICE SANJIV KHANNA
For Petitioner(s) Mr. Keshav Mohan, Adv.
Mr. Prashant Kumar, Adv. Mr. Rishi K. Awasthi, Adv. Mr. Santosh Kumar - I, AOR
For Respondent(s) Mr. Nishe Rajen Shonker, AOR
Mr. Anu K. Joy, Adv. Mr. Alam Anvar, Adv.
Dr. K.P. Kylasanatha Pillay, Sr. Adv. Mr. A. Venayagam Balan, AOR Mr. V.S. Lakshmi, Adv.
Mr. Roy Abraham, Adv. Ms. Seema Jain, Adv. Mr. Himinder Lal, Adv.
Mr. E.M.S. Anam, Adv.
Signature Not Verified Digitally CHETAN signed KUMAR by UPON hearing the counsel the Court made the following Date: 19:08:45 2019.04.01 IST Reason:
O R D E R
Heard learned counsel for the petitioners and
perused the relevant material.
We find no merit in the special leave petition. The
same is, accordingly, dismissed.
Pending application(s), if any, stand disposed of.
(Chetan Kumar) (Anand Prakash) A.R.-cum-P.S. Court Master
The issues coming up for hearing and verdict are perhaps a review sought for by EPFO, Exempt and non exempt organisation clarity, possibly on differential payments , interest etc etc .I got it from other social media. There is a contempt petition against EPFO which will also be heard on 2.5.2019. Might bring long awaited reprieve.
22nd April 2019 From India, Tiruchirappalli
1.With regard to interest charged by EPFO over differential Pension contribution,I am to clarify that our RPFC office(Viz, Bhubaneswar) has furnished the detail calculation sheet of differential amt with interest from 1995 to till date of deposit of refund to each Pensioners .From the said calculationsheet it is clear that they have charged interest on every month @ Interest declared by EPFO for each year e.g.@12% from Decí96 toJun,2000,@11@ from jul,2000 to Marí01,@9.5% fromAprií01 to Marí05,@8.5% from Aprí05 to Marí10,@9.5% fromAprí10 to Marí11,@8.25% from Aprí11 to Marí12,@8.5% from Marí12 to Marí13,@ 8.75% fro Aprí13 to Marí15,@ 8.80 From Aprí15 to Marí16,@8.65% from Aprí16 to Marí17,@8.55% from Aprí17 to Marí19.Although I have been drawing pension from 1.7.13 onwards(i.e. after retirement),EPFO has not charged interest @ 6% on my diferential amount.As I have already deposited the refund amt with interest as calculated by EPFO,let me first see how much arrear pension they are giving me,then ,if they will not pay interest over my arrear pension from 1/7/13 till release of the same,then I will write to them to pay me the interst at EPFO declared rate.I donít find any logic/justification in not allowing the interest to me on arrear pension,when they have taken interest at said rate from me on monthly rest basis from 1/7/13 till Mar'19.
2.With regard to elicit response from PF authority,I have been representing my case to concerned RPFO with copy to Zonal Addnl CPFC ,APFC(Pen),HQ,EPFO,Delhi & CPFC,HQ,EPFO,Delhi & sending reminders to them every 10 to 15 days interval subsequently by email only.Of course it will take some months.
3.Let us see what verdict SC gives on 2/5/19
29th April 2019 From India, Calcutta