Professional Documents
Culture Documents
FD Accounts 2830
FD Accounts 2830
Submitted by:
Priyanshu Raj
Roll: 2030
Submitted to:
(Project Report)
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DECLARATION
I Priyanshu Raj, hereby declare that, the project work entitled, ‘A case study of income statement
with the help of a public company’ submitted to CNLU, Patna is record of an original work done
by me under the guidance of, Faculty Member, CNLU, Patna.
Priyanshu Raj
1st Semester
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ACKNOWLEDGEMENTS
First and foremost, I would like to thanks my Faculty of Accounting and audit, Mr. Ashok
Kumar Sharma, for giving the opportunity to work on this project named – ‘A case study of
income statement with help of a public company’. His guidance and support has been
instrumental while making my project on this topic.
I would like to all authors, writers Internet sources and columnists whose ideas and works have
been made use in my Project. My heartfelt gratitude also goes to all staff and administration of
CNLU for the infrastructure in the form of library that was a great source of help in completion
of this Project.
I also thank my friends for their precious inputs which have been very useful in the completion
of this Project. I would also like to thank my parents, my seniors, dear colleagues, and friends in
the University, who have helped me with ideas about this work.
I hope you will appreciate my true work which is indeed a hard work and a result of my true
research and work.
Priyanshu Raj
1st Semester
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RESEARCH OBJECTIVES
The objectives behind this research are to know:
RESEARCH METHODOLOGY
The research work is totally doctrinal method. It includes only secondary sources.
● Journals
●Articles
● Web resources
LIMITATIONS
Area of limitations – Every study has own limitation due to the limited time, lack of sufficient
financial sources and limited area of survey/study of the subject matter.
MODE OF CITATION
The researcher follows the Blue Book mode of citation.
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HYPOTHESIS
Study how income statement works and what are the different types of income statement
which are used in a company.
TABLE OF CONTENTS
Contents
1. INTRODUCTION...................................................................................................................................6
1.1 HISTORY OF NAXALITE MOVEMENT............................................................................................6
1.2. VIOLENCE IN WEST BENGAL.............................................................................................................8
2. DIFFERENCE BETWEEN NAXALITE AND MAOIST..................................................................................9
3. DIFFERENCE BETWEEN NAXALISM AND TERRORISM.........................................................................11
4. NAXALISM: GROUND AND IDEOLOGY................................................................................................14
4.1. GROUNDS.......................................................................................................................................14
4.2. IDEOLOGY.......................................................................................................................................15
5. GOVERNMENT RESPONSE TO NAXALISM..........................................................................................16
5.1. GOVERNMENT PERSPECTIVE..........................................................................................................17
5.2. TACKLING NAXALISM......................................................................................................................19
5.2.1. Law and Order approach.........................................................................................................20
5.2.2. Social Integration approach:....................................................................................................22
5.2.3. The Laws Made by the Government........................................................................................23
6. SUGGESTION AND CONCLUSION.......................................................................................................25
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1. INTRODUCTION
The Income Statement is one of a company’s core financial statements that shows their profit
and loss over a period of time. The profit or loss is determined by taking all revenues and
subtracting all expenses from both operating and non-operating activities.
The income statement presents information on the financial results of a company’s business
activities over a period of time. The income statement communicates how much revenue the
company generated during a period and what costs it incurred in connection with generating that
revenue. The basic equation underlying the income statement, ignoring gains and losses, is
Revenue minus Expenses equals Net income. The income statement is also sometimes referred to
as the “statement of operations,” “statement of earnings,” or “profit and loss statement.”
Under both International Financial Reporting Standards (IFRS) and US generally accepted
accounting principles (US GAAP), the income statement may be presented as a separate
statement followed by a statement of comprehensive income that begins with the profit or loss
from the income statement or as a section of a single statement of comprehensive income.
This reading focuses on the income statement, and the term income statement will be used to
describe either the separate statement that reports profit or loss used for earnings per share
calculations or that section of a statement of comprehensive income that reports the same profit
or loss. The reading also includes a discussion of comprehensive income (profit or loss from the
income statement plus other comprehensive income).
increasing revenues, by decreasing costs, or both. It also shows the effectiveness of the strategies
that the business set at the beginning of a financial period. The business owners can refer to this
document to see if the strategies have paid off. Based on their analysis, they can come up
1. Frequent reports: While other financial statements are published annually, the income
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investors can track the performance of the business closely and make informed decisions.
This also enables them to find and fix small business problems before they become large
and expensive.
expenditures which are incurred by the company, and any areas which are over or under
budget. Expenses include building rent, salaries and other overhead costs. As a small
business begins to grow, it may find its expenses soaring. These expenditures may
worthy.
● internal user
●external users
Internal users :- include company management and the board of directors, who use this
information to analyze the business’s standing and make decisions in order to turn a profit. They
can also act on any concerns regarding cash flow.
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2. Main parts of income statement
This reading has presented the elements of income statement analysis. The income statement
presents information on the financial results of a company's business activities over a period of
time; it communicates how much revenue the company generated during a period and what costs
it incurred in connection with generating that revenue.
A company's net income and its components (e.g., gross margin, operating earnings, and pretax
earnings) are critical inputs into both the equity and credit analysis processes. Equity analysts are
interested in earnings because equity markets often reward relatively high- or low-earnings
growth companies with above average or below-average valuations, respectively. Fixed-income
analysts examine the components of income statements, past and projected, for information on
companies' abilities to make promised payments on their debt over the course of the business
cycle. Corporate financial announcements frequently emphasize income statements more than
the other financial statements.
● Revenue
● Expenses
● Profit
Revenues. The revenue section is typically the simplest part of the income statement. Often,
there is just a single number that represents all the money a company brought in during a specific
time period, although big companies sometimes break down revenues in ways that provide more
information (e.g., segregated by geographic location or business segment). Revenues are also
commonly known as sales.
Expenses. Although there are many types of expenses, the two most common are the cost of
sales and SG&A (selling, general, and administrative) expenses. Cost of sales, which is also
called cost of goods sold, is the expense most directly involved in creating revenue. For example,
Gap GPS may pay $10 to make a shirt, which it sells for $15. When it is sold, the cost of sales
for that shirt would be $10--what it cost Gap to produce the shirt for sale. Selling, general, and
administrative expenses are also commonly known as operating expenses. This category includes
most other costs in running a business, including marketing, management salaries, and
technology expenses.
Profits. In its simplest form, profit is equal to total revenues minus total expenses. However,
there are several commonly used profit subcategories investors should be aware of. Gross profit
is calculated as revenues minus cost of sales. It basically shows how much money is left over to
pay for operating expenses (and hopefully provide profit to stockholders) after a sale is made.
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Using our example of the Gap shirt before, the gross profit from the sale of the shirt would have
been $5 ($15 sales price - $10 cost of sales = $5 gross profit). Operating profit is equal to
revenues minus the cost of sales and SG&A. This number represents the profit a company made
from its actual operations, and excludes certain expenses and revenues that may not be related to
its central operations. Net income generally represents the company's profit after all expenses,
including financial expenses, have been paid. This number is often called the "bottom line" and
is generally the figure people refer to when they use the word "profit" or "earnings.
There are three types of nations - underdeveloped, developing and developed. Countries like
Sumatra fall under underdeveloped category, countries like the US and the China fall under
developed and our India falls under developing nation. From this we have derive a point that
India still has some goals to reach. It has some missions to be accomplished, in order to advance
itself to the developed category. But, to achieve success is not so easy. There are many obstacles
which hinder one's speed in the path of success. Similar is the case of India's development
scheme. There are many problems which India faces. Although there are many like economic
problem, population problem etc. but there are some more problems which India suffers from
and which have proved themselves to be the top class priority demanding obstacles in order to
clear the road to reach the success sooner. Not only India but the whole world today is a victim
of these things, but India has proved herself to be an exception.
NAXALISM:
FUNDS : kidnapping for ransom , from contractors in the area, looting govt arms, ammunition .
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TERRORISM:
AIM: is to strike fear in the minds of the people. done by state actors(our immediate neighbour )
and non state actors ( IS , hezbollah ).ideology may be religious , political , social .
FUNDS : donations in the name of charity from arab countries , capture of natural
resources,taxing(IS-annual turover 2bn$),(hezbollah-annual turnover 500mn$),drug
traficking,looting arms , ammunition.
Terrorism basically means non-legitimate operations which are violent in nature and are made to
kill others. Even naxalism is the same thing but what creates a difference is their positions in the
nation. It is just like the external and internal type of thing. Terrorism is the violent and ill-
legitimate thing which terrorizes the nation from outside and naxalism is something which
engulfs the country from the inside. Today, we are no more safe as in every part of India, we are
threatened, directly or indirectly and the value of our lives seems to be less in front of the
political India. Decades ago, we used to think that maybe terrorists can attack from outside. Who
knows? But today, day has changed brother. We are no more safe with that mentality. Today
every son fears to let his father go outside in the suburbs during the night time. No one knows,
we can die just the next second. Yes this was always true. We could die anytime, but today it is
not because of accident, it can be naxalism or terrrorism.
Now let us talk about the problems. Which one is more danger? Terrorism or naxalism. Both are
equally danger because there is no substitute for death. Death finishes the lives and leaves an
impact of it in many other people's life as well. Terrorism is taken as the activities done basically
by organizations such as Alquaida and Taliban. Basically the name Muslim is highlighted and
Muslims suffer from this all throughout their lives. This channel continues to persist - a channel
of death. Muslims are blamed by terrorism, terrorism says that it will continue that because
Muslims are being tortured, again terrorism kills, and again Muslims are blamed because of
terrorism. Just because of perceptions like this there have been many conflicts, which have led
our people meet their creator. Besides just loss of lives, terrorism snatches many things away
from our lives. One must watch the movie New York to know what it actually means, what can
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be the result of severity. On the other hand naxalism also stretches it's hands to our collars and it
threatens the piece of our lives. The cause of terrorism may be different but the causes of
naxalism are more or less always same. Why does naxalism exist. It is because of social factors
like poverty, unemployment, and racial discrimination. According to an estimation, if corruption
keeps persisting as it persists today then in not more than a decade about 30% of the people
would have become naxalites or would be having some connection with them.1
Naxalism and terrorism are something about which we fear to talk about even. It is only and only
we who can change the time. Without saying much I would say that if we wish to change the
times, we need to see a change in ourselves because change causes change.
The term Naxalism derives its name from the village Naxalbari of West Bengal. It is originated
as rebellion against local landlords who bashed a peasant over a land dispute. This rebellion was
under the leadership of Kanu Santhal and Jagan Sanyal with an objective of rightful
redistribution of the land to working peasants which was initiated in 1967.
It is considered to be the far-left radical communists; the Naxals support Maoist political
sentiment and ideology. It was started in West Bengal and the movement slowly spread across
the Eastern India in less developed areas of rural central and eastern India, such as Chhattisgarh,
Odisha and Andhra Pradesh. The movement has rapidly found roots among displaced tribes and
natives who are fighting against exploitation at the hands of major Indian corporations and local
officials whom they believe to be corrupt.
1
P.K.Datta, “Land reforms administration in West Bengal”(New Delhi, Daya Publishing Company, 1980),at 5.
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4.1 4.1. GROUNDS
1. Mismanagement of Forests: It is one of the main reasons for the spread of Naxalism. It
started with the British government. The monopolization of the forest started with the enactment
of various forest laws. The integration with the wider world led to an influx of a new class like
moneylenders. The administrative machinery became more exploitative and extortionate at
functional level.2
2. Tribal policies not implemented well: Even during the post Independence era, the
government was not able to stop the process of the tribal alienation and their displacement
caused by large projects. Even the issues of food security were not fully sorted out.
Consequently, Naxalism made inroads in Orissa and other states.
3. The Growing inter and intra regional disparities: Naxalalism attract people who have poor
livelihood like fishermen, farmers, daily labourers and bamboo cutters. The government policies
have failed to stem the growing inter and intra regional disparities. The poor people think that
Naxalism can provide solutions to their problems.
5. Geographical Terrain: Naxalism thrives in areas covered with forests. It helps them fight
against the police and the army by waging Guerrilla warfare.
6. Middle Class Youth: The educated youths have been the largest supporters of the Naxalist
movement as the maximum of the youths involved in the movement are medical and engineering
graduates. Universities have turned up to be a pitch for the creation of radical ideologies.
Hene, Naxalism was the brain-child of exploitative relation of landlords and peasants, but today
it became the biggest security problem for India's future.3
2
http://www.aitpn.org/Issues/II-09-06-Forest.pdf.
3
http://www.rdiland.org.
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4.2 4.2. IDEOLOGY
They are socio-economically backward people. They survive by earning small means of
livelihood which is from their land. On one hand, India has experienced relatively fast economic
growth, which has led to increased levels of national wealth. To facilitate and continue this
development, businesses need more land and natural resources such as minerals. On the other
hand, this economic growth has been uneven among regions, and has widened the disparity
between the rich and the poor. The conflict between economic progress and aboriginal land
rights continues to fuel the Naxalite’s activities. Their strongest bases are in the poorest areas of
India. Second, the alienation that is being exploited by the Maoists has a social, communal and
regional dimension. The battle can also be described between India’s most neglected people and
the nation’s most powerful industrial businesses.
The adivasis make up about 8.4 percent of the population and live in severe poverty. They live in
remote areas where government administration is weak and there is a lack of government
services. These indigenous people have the lowest literacy rates in the country and highest rates
of infant mortality. Given this socio-economic alienation, it is easy to see how the Naxalite’s
ideology is popular among the rural poor and indigenous tribes, and why the adivasis view the
guerrillas as their “saviours”. The adivasis do not feel like they have any political power to voice
their grievances legitimately, and therefore the alternative of subversive, illegal groups seem
attractive.4
Democracy has been hailed as the true and authentic voice of people, working for both their
tangible and intangible interests. In a meaningful democracy, political stability and working
within the conventional framework of law and ethics are the two most desired virtues. People
across continents have long cherished the dream of living under healthy governance, which has
led to their reaffirming the mandate for constitutionally approved governments irrespective of
their efficiency levels or experience. Sometimes there is a limit to all that people can brook.
Their faith in legal system fails them, the popular government becomes a toy in the hands of
4
http://www.mha.nic.in/pdfs/STTSPPR.
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industrial bourgeoisieand capitalist entrepreneurs, they lose the power to govern even the aspects
of their own lives and there is a sense of simmering anarchy. This is not a passing mood- it has
been born out of a strong sense of being wronged and alienated amidst their land and property.
Naxalism : Expression of Socio-Economic View / Law & Order Problem The year was 1967.
The place, Naxalbari. The young and fiery ideologies of the Marxist-Leninist movement in India
formed the CPI(M-L), envisioning a spontaneous mass upsurge all over India that would create a
'liberated zone'. The Naxalite movement was born.
The year was 2008. Prime Minister Manmohan Singh warned, “Naxalism is the greatest threat to
our internal security.” The credit for the survival of the movement for over 40 years must go to
the Government, which has failed abysmally in addressing the causes and conditions that sustain
the movement. The problem has been in the Indian state's perception of the causes of the Naxal
movement.
The government chose to react based on the latter point and so launched a massive police
operation that drove the movement underground and brought most of its leaders under police
custody within four months of the uprising. The emergency in 1975 was a period of carte-
blanche to the state authorities to crush the movement. It lead to the legitimization of violation of
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human rights by the state. But ironically, the movement arose again in a more violent form after
the emergency. Police excesses like extra-judicial killings and extortion, misappropriation and
harassment of the Naxal support base are public secrets, which governments have turned a blind
eye to.
The Governments have enacted several lawsto empower themselves to combat Naxals. The West
Bengal Government enacted the West Bengal (Prevention of Violent Activities) Act 1970 to arm
itself to repress the uprising. No particular national act has been enacted so far specifically to
counter the Naxal movement, but various 'anti-terror' acts have been used to curb Naxal violence
and too often , to target sympathizers by stamping them as Naxalites.5
This trend was followed in several other states also. For instance, in Andhra Pradesh in 1983, the
N.T Rama Rao government even liberalized arms licensing to enable people to 'protect'
themselves from Naxals.
However, in-spite of the government's muscle power and legal teeth, the Naxal movement has
continued to spread its base because the rural poor and oppressed identify with its ideology. In
other words, its inception, ideology, spread and sustenance are deeply rooted in socio-economic
factors.
The Naxalite movement came into being as a result of prevailing social and economic issues. In
fact, while conducting an enquiry into the uprising, the West Bengal State Secretariat of the
CPI(M) stated, “Behind the peasant unrest in Naxalbari lies a deep social malady- malafide
transfers, evictions and other anti-people actions of tea gardeners and jotedars.” These issues
were longstanding and there was no dearth of reform legislation. But the spirit of the law
remained confined to paper and the people were left to languish. Therefore, it recognized that the
causes were in essence, socio-economic.
All the regions in which the Naxal movement took hold are ones with alarming levels of poverty.
In Telangana, in the districts of Karimnagar, Adilabad and Warangal poverty was 95.8% while in
the rest of the state it was between 50 and 60 per cent. After independence, the Indian
government pursued agricultural policies focused on massively improving output without doing
enough to check economic and social disparity. With the commercialization of agriculture,
5
http://www.jstor.org/stable/4412182.
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economic disparities widened. The rich got richer and the poor got poorer. The attempt of the
government to abolish zamindari created a class of rich peasants from the backward classes.
With the spread of communist ideology, there was greater mobilization of the sharecroppers
(bargadars) and landless laborers, who mostly belonged to the so called lower castes and tribes.
This polarized the agrarian classes and created an environment of confrontation.
Mr. Kannabiran, President of the Andhra Pradesh Civil Rights Committee, said that the main
objective of land reform was social transformation and it should not be collapsed with the
question of immediate productivity impact of land reform. The failure of land reform was the
macro-issue that affected both social and economic conditions of the people.6
After independence the Indian government started the protracted and difficult process of
abolishing the Zamindari system, to eliminate the role of intermediaries. By the end of the 1950s,
the process was completed – on paper. This meant that 20 million erstwhile tenants were now
landowners. One rough estimate says that area under tenancy declined from 42% to around 20%
by early 1960s. However, to a large extent this was caused due to eviction of tenants by
landlords and not by actual reform in the system. The next part of land reform was tenancy
reform. Its objectives were to guarantee security of tenure to tenants, to ensure fair rent rates and
to gain rights of ownership of land he/she cultivated, subject to some restrictions, at well below
market rates. In West Bengal, two major acts for land reform were passed in the 1950s aimed to
eliminate intermediaries (zamindars and jotedars) and bring fixed rent tenants into a direct
relationship with the state. It gave the state powers to inquire into land transfers and cancel the
transfer if it was not bona fide. Abolition of intermediaries was generally successful. However,
numerous loopholes and poor implementation meant that the landlords were able to retain
control over large tracks of land. It did not protect the rights of Bargadars (sharecroppers), who
were the most deprived section of society.
From 1947 to 1969, as part of land reform implementation in West Bengal, only 300,000 acres of
above-ceiling land was redistributed, a little less than 3% of the cropped land in the state. The
1961 census estimated that 82 percent of the tenancies in the country were insecure13. Bargadars
received no protection until 1970, when the government, woken from stupor by the Naxalbari
6
https://dspace.library.ubc.ca/handle/2429/3955.
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uprising, amended the West Bengal Land Reforms Act to cover them also. The legislations
themselves were not strong enough and implementation was extremely ineffective.
The Naxalbari upsurge was sparked by the fact that in-spite of the United Front being in power
in the state, land reforms were still ineffectual. Its sustenance was fuelled by class and caste
tensions and the sense of desperation due to the prevailing economic and social conditions.
To the local administration and the police nothing seemed to be more natural than to see their
role as defenders of the vested interests irrespective of the changes in law. More importantly,
there was a conspicuous lack of political will. Hence a socially biased bureaucracy also impeded
progress and made the legal system ineffective as a tool for reform.
The government has constituted an 'Empowered Group of Ministers' to counter the problem of Naxalism
headed by the Home minister and select chief ministers. The government under the Unlawful Activities
Prevention Act (UAPA), 1967 amended in 2004 has banned the Communist Party of India (Marxist-
Leninist) - People's War and all its associated formations, and the Maoist Communist Centre (MCC) and
its front organizations.The government has also constituted a Task force which will comprise of Nodal
officers from the Naxal affected areas and officers from the IB, SSB and the CRPF. There is also a
Coordination Centre that was set up in 1998 headed by the Union home minister with Chief Secretaries
and DGPs of the Naxal affected areas for the coordination of steps taken to control Naxal activities. The
government has laid down a clear plan to tackle the left wing extremism. It has formulated a two pronged
strategy to solve the problem of Naxalism.7
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Due to increased use of IED by the Naxalites and the increased number of casualties the
government has decided to provide the forces with Mine Protected Vehicles (MPV).
Central Para Military Forces have been deployed on a long term basis by the government to help
the state governments to fight against the Naxals. The states have also been relieved from paying
the charges involved in deploying these forces for about 3 years which nearly is about Rs.1100
crores. The government, also to discourage the youth from the path to militancy, has revised the
recruiting guidelines to permit 40% recruitment in Central Para Military Forces from areas
affected by Naxalism.The government has also raised a special force of 14,000 personnel
consisting of Central Paramilitary Forces, state police and ex- servicemen from areas affected by
Naxalism. At present 36 battalions of Central Para Military 33 Forces are deployed in Naxalite
affected areas.
The government, to strengthen the security network in the states, has set-up the Indian Reserve
(IR) battalions. These forces along with providing additional security provide youth with
employment opportunities. The Centre has also raised the amount provided to each battalion to
Rs.20 crores from the previous Rs.13 crores.In April 2006, the government authorized the
formation of nine more Indian reserve battalions of 1000 35 personnel each.
In order to ensure that the activities by the Nepalese Maoists don't affect India, SSB has been
deployed along the Indo-Nepal border. They have been given a massive fund of Rs.444 crores
for their modernization.
The revision of the Security Related Expenditure (SRE) Scheme in 2005 which included many
security related items which were not included in the Police Modernization Scheme like
insurance scheme for police personnel, community policing, expenditure incurred on publicity to
counter propaganda of Naxalites, rehabilitation of the Naxals who surrender and the level of
imbursement which 37 was raised from 50% to 100%. Presently 76 districts in 9 states which are
badly affected by Naxal activities are covered in this scheme.
Plans have been set in motion for the formation of three to four specialized Anti-Maoist Centres
at critically important locations at inter-state boundaries which will be equipped with five
helicopters each and would be manned by the CRPF and the pilots would be called from the
Army/BSF/Air Force. The use of UAV's for reconnaissance missions and collection of
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intelligence from Naxal affected areas has been authorized by the Centre. Ex-servicemen have
also been called for the formation of an auxiliary force which will primarily be supervising the
work of detecting mines and explosives laid by Naxalites. Around 4,800 ex-servicemen have
already joined the fight and an expected 5,000 are expected to join. The government of
Chhattisgarh started the Counter Terrorism and Jungle Warfare College in Kanker imparts
training to counter the well trained and motivated guerrilla force of the Naxals, where police
personnel are given rigorous training in guerrilla warfare and are made to live in the open and
taught how to live off the land. Even the Army who as such are not very interested in getting
themselves dragged into tackling Naxalism have been training 16 companies of paramilitary and
state personnel in counter Naxalism operations.
States have also established their own special security force like Andhra Pradesh has formed the
Greyhounds which are said to be one of the most effective police force to combat the Naxal
problem and the government of Uttar Pradesh has also raised a battalion of the Provisional
Armed Constabulary 40 consisting of the local youth. Even the Central government has formed
the COBRA which is a special force formed to deal with Naxalism in any state.8
8
http://www.jstor.org/stable/4397623.
9
www.govinfo.org.
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The government of Karnataka also allocated special funds for development in villages affected
by Naxal activities. Grama panchayats were provided with Rs.10 lakhs a year for two years to
develop the villages within their jurisdiction. Other grants from the government, zilla and taluk
panchayats were also included to be used in the development of these villages.
The government also requested the planning commission to include other Naxal affected areas
under the Scheme of Backward Regions Grant Funds for which Rs.5000 crores have been set
apart.
The government of Chhattisgarh has also announced houses worth Rs.1 lakh and employment to
the kin of who got killed in the Maoist violence and the Jharkhand government increased the
insurance amount to be given to the kin of jawans to 21.5 lakhs 45 from the 10 lakhs.
Various schemes launched have been launched by the government like the Pradhan Mantri Gram
Sadak Yojana (PMGSY) which offers tremendous opportunities for rural road connectivity. For
certain districts affected by Naxalism which have a population of 500 and above in plain areas
and 250 and above in tribal areas 3 years perspective plans are being formulated to cover all
habitations. The National Rural Employment Guarantee Programme (NREGP) is being
implemented in 330 districts affected by Naxalism so as to universalize the demand-driven
programme for wage-employment. Other schemes which are in addition to the above mentioned
schemes are Bharat Nirman, National Rural Health mission (NRHM), Sarva Shiksha Abhiyan
(SSA), Integrated Child Development Services (ICDS) and other income generating and social
security schemes of the Ministry of Rural Development, Agriculture, Panchayati Raj and Tribal
affairs. The central government will also provide 100 percent assistance in the formation of
Ashram schools and hostels for girls and boys in 46 tribal areas.
States like Jharkhand and Orissa have offered huge incentives to the Naxals who surrender
themselves. Further, the government has offered cash equivalent to the price of the weapon
surrendered. They will provide them with life insurance cover, vocational training, agricultural
land, health and 47 educational facilities for their children.
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5.2.3. The Laws Made by the Government10
10
www.govinfo.org.
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6. SUGGESTION AND CONCLUSION
The problem calls for a three-pronged solution: social and economic development, multi-lateral
dialogue and military force. More of the national expenditure needs to be focused on developing
these poorer regions through initiatives regarding health, education, social welfare and rural and
urban development. Government service delivery should be improved in these tribal areas. Both
state and government must ensure that things such as statutory minimum wages, access to land
and water sources initiatives are implemented. In coming up with strategies for national
economic growth, the government must always bear in mind the possible effects of fast growth
for all socio-economic groups in a country as large and diverse as India. If the social needs of
these marginalized people are addressed, there will be no discontent to fuel the Naxalite’s
movements. Our military must be trained to fight such people and a special set of good officers
To conclude, the Naxalite problem reflects underlying issues in the Indian social, economic and
political institutions which threaten to expose India to even more danger from outside forces.
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While the Naxalite movement is mainly an internal threat, with globalization, external and
internal security threats are inextricably linked. The complex and multi-faceted approach to
solving the Naxalite issue also reflects the fact that this is going to be the biggest menace to
India’s security also in the future.
REFERENCES
www.sociocosmo.com
www.oxfordnotes.com
https://www.jagranjosh.com
https://www.hindustantimes.com
http://www.mha.nic.in/pdfs/STTSPPR
http://www.idsa.in/publications/stratcomments/NiharNayak300107.htm
http://inpad.org/res104.html
http://www.aitpn.org/Issues/II-09-06-Forest.pdf
http://www.indiatogether.org/2007/nov/hrt-randrpol.htm
http://www.mha.nic.in/pdfs/STTSPPR
http://hrm.iimb.ernet.in/cpp/pdf
http://www.jstor.org/stable/4381533
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http://www.rdiland.org/PDF/PDF_Reports/RDI_112.pdf
http://www.jstor.org/stable/4397623
http://www.arts.monash.edu/mai/asaa/gaurangsahay.pdf
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