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Final Project Report On Tax Planning PDF
Final Project Report On Tax Planning PDF
Final Project Report On Tax Planning PDF
STRATEGIES”
I Sunil Verma, M.B.A 4th Semester would like to declare that the project report entitled
All respected guides, faculty member and other sources have been properly acknowledged
and the report contains no plagiarism.
To the best of my knowledge and belief the matter embodied in this project is a genuine
work done by me and it has been neither submitted for assessment to the University nor to
any other University for the fulfilment of the requirement of the course of study.
SUNIL VERMA
2. CHAPTER 2: 24-25
RESEARCH METHODOLOGY
3. CHAPTER 3: 26-29
FINDING AND ANALYSIS
4. CHAPTER 4: 30
CONCLUSIONS
5 CHAPTER 5: 31
RECOMMENDATIONS/SUGGESTIONS
6 CHAPTER 5: 32
LIMITATION OF STUDY
CHAPTER 1- INTRODUCTION
The term ‘rural development’ is a subset of the broader term development which implies.
Overall development of rural areas with a view to improve the quality of life and bring a
positive change in the conditions of poor. Rural development is a comprehensive and multi-
dimensional concept, encompassing the development of agriculture and allied activities,
village and cottage industries including crafts, socio-economic infrastructure, community
services and facilities, and above all, the human resource development in rural areas.
The term rural development‟ is the overall development of rural areas to improve
The quality of life of rural people. Rural areas encounter many problem like hunger,
unemployment issues, absolute poverty, caste related issues, child marriage. The reasons
attributed can be weak implementation of government nutrition schemes, inadequate health,
and infrastructure, technology and services facilities. There are also inadequate investment in
health and other issues for rural people from government perspective. The major wings for
the rural development are Economic dimension 2. Human dimension 3. Science
When one is researching upon the concept of rural development, then it is referred to the
overall development of rural communities. It is a multi-dimensional and a comprehensive
concept, which takes into consideration, number of aspects, these include, agriculture and
allied activities, village and cottage industries, farming practices, system of education,
training centres, health care and medical facilities, environmental conditions, housing
accommodation, infrastructure, technology, skills development opportunities for the
individuals, administration and management practices, employment opportunities and human
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resource development. When the individuals are researching upon the aspects, which promote
backwardness of rural communities, then it is vital for them to take into consideration
measures, policies and programs that would promote development of all the above stated
aspects. In rural communities, the individuals are experiencing the problems of poverty,
illiteracy and unemployment to a major extent. Therefore, measures and policies also need to
put emphasis upon alleviation of these problems.
The development of rural communities is the ultimate outcome of the transactions between
physical, technological, economic, socio-cultural and institutional factors. The approaches
and the strategies need to be designed to bring about improvements, primarily in the living
conditions of the individuals, belonging to deprived, marginalized and socio-economically
backward sections of the society. To promote the development of rural areas, it is necessary
to represent an intersection between agricultural, social, managerial, behavioural and
engineering sciences (Chapter III. Rural Development Approaches and Strategies in India,
n.d.). When there are implementation of policies, practices, strategies and approaches aiming
at rural development, then the individuals need to generate awareness in terms of deficient
areas and challenges, which the rural individuals are experiencing. The organizations and
agencies are required to work in collaboration and integration with each other to achieve the
desired goals and objectives. Many developing countries have been working effectively
towards development of rural communities and have received significant outcomes. When
acquiring an understanding of rural development approaches and strategies, it is essential to
acquire an efficient understanding of areas in rural communities, which are in a backward and
underdeveloped state and which need to be improved. When the individuals are involved in
the implementation of strategies and approaches, then they need to be aware of major
objectives of rural individuals.
In order to bring about improvements in the living conditions and overall quality of lives, it is
necessary to generate a source of income. In rural areas, agriculture and farming practices are
stated as the major occupations of the individuals. Apart from these, they are engaged in the
production and manufacturing of handicrafts, silk weaving, pottery making, and so forth.
Therefore, it can be stated that involvement in employment opportunities and occupations are
the major objectives of not only individuals residing in urban communities, but also rural
individuals. In the agriculture sector, strategies need to focus upon bringing about
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improvements in agricultural productivity and marketing of agricultural products. It is vital
for the farmers and agricultural labourers to put into operation, innovative and scientific
methods to augment production. Agricultural income can be increased through the
implementation of two comprehensive methods. These are, stabilizing the prices of
agricultural products and intermediary exploitation and improving agricultural productivity
and infrastructure.
To bring about improvements in agricultural productivity, one gets involved in the production
of multiple crops, by making use of advanced agricultural techniques. Introduction of modern
irrigation methods is regarded as one of the strategies of improving agricultural
infrastructure. The main aspects that need to be taken into consideration to improve
agricultural productivity are, development of small-irrigation systems, i.e. construction of
irrigation systems and development of water user associations; capacity building for
agricultural extension workers, i.e. improvement of cultivation techniques, improvements in
the production of crops and vegetables and agroforestry; empowerment of community based
activities for farming, i.e. organization of shipping and distributive co-operatives and rice
banks and comprehensive rural and agricultural development, i.e. integrated projects with the
development of small-scale irrigation, capacity building for the agricultural workers and
strengthening of the community-based activities for farming. The improvements made in
these areas, would render an effective contribution in augmenting productivity and
profitability through engagement in agriculture and farming practices.
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For the purpose of generating income, it is vital to bring about improvements in the
educational standards. Literacy skills enable the individuals to read manuals on agricultural
techniques and equipment, thus leading to an increase in agricultural productivity. When the
individuals possess the basic literacy skills, they can easily acquire information in terms of
policies, measures and programs that have been put into operation, leading to their well-
being. Furthermore, they are able to carry out various tasks and activities in a manageable
manner, including the implementation of household responsibilities, health care, diet and
nutrition, child development and so forth. When they are engaged in the production
processes, then they would be able to acquire satisfactory information in terms of marketing
strategies and approaches and able to enhance productivity and profitability. In rural
communities, the system of education is not in a well-developed state and major cause for
this is inadequate financial resources. For bringing about improvements in educational
standards in rural communities, it is necessary to recruit skilled and qualified teachers,
enhance teaching-learning methods and instructional strategies, improve infrastructure and
overall school environmental conditions.
The protective capabilities are referred to the capabilities of the individuals to protect them
from various problems and difficulties. These are particularly the ones, which prove to be
impediments within the course of their progression. These problems are poverty,
malnutrition, illiteracy, unemployment, natural disasters and crime and violence. In rural
communities, when there are occurrence of natural calamities and disasters, then rural
individuals are required to experience detrimental effects to a major extent. The cultivated
land gets easily damaged from floods, erosion, earthquakes etc. The rural individuals, who
are residing in the conditions of poverty, do not possess adequate resources to sustain their
living conditions sufficiently. Therefore, it is vital for them to be aware of the measures and
strategies that are needed to preserve the natural environmental conditions and their well-
being. The protection of forests is not only effectual in the alleviation of natural disasters,
such as, floods, but also protecting land from top-soil erosion and generating awareness in
terms of financial management, hygiene and sanitation.
The rural individuals need to recognize the significance of education. It is vital for them to
get enrolled in educational institutions and training centres and generate information in terms
of various strategies and concepts. Acquisition of education in terms of various strategies and
concepts, would help the individuals to differentiate between appropriate and inappropriate,
provide solutions to various problems, look for employment and income generation
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opportunities and sustain their living conditions in an appropriate manner. In order to
eliminate illiteracy, there have been establishment of adult education centres in rural
communities, to provide training to adults. These adults, have either never been to school
before, or have dropped out, before their educational skills are honed. There have been
implementation of programs and measures, which aim at promoting welfare of the rural
individuals. The main areas, upon which these measures are focused upon include,
agriculture and farming practices, education and training opportunities, employment
opportunities, skills development, law and order, management and administration,
infrastructure development, development of civic amenities, environmental preservation
methods and so forth.
Political capabilities are the capabilities that facilitate the participation of the
individuals in policy-making and in the making of decisions, on an independent basis in
situations, where human rights are guaranteed. The rural development approaches have the
main objective to make the development plans corresponding to the various conditions of the
rural communities and to implement the projects through community participation.
Development assistance, which responds rapidly to the local needs and requirements, needs
to work in integration and co-operation with the governments. For this reason,
decentralization is regarded as an important factor in the local community development.
Appropriate decentralization measures are required in the rural development activities. The
major activities include, capacity building of the central governments and improvements in
laws and financial management for decentralization. The rural development projects should
be consistent with the local government development plans. If there are differences, then
impediments would take place in the achievement of the desired objectives.
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charge of planning and administrative functions need to augment their skills and capabilities
on a continuous basis. For leading to improvements in skills and capabilities, there have been
provision of training opportunities. The location of training centres in terms of administrative,
managerial and leadership skills are mostly in urban communities.
The policies that are formulated to bring about rural development are required to incorporate
the components, which have been stated as follows:
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of mobile phones and computers to augment their knowledge and information. The elderly
individuals and home-makers usually make use of it for leisure and recreational purposes.
Law and Order – In rural communities, the establishment of law and order enables the
individuals to organize tasks and activities in accordance to the rules and policies. Law and
order is referred to the maintenance of peace and tranquillity, which the citizens are required
to put into operation for obeying the law of land (Chapter III. Role in Maintenance of Law
and Order of District, n.d.). For instance, there has been prevalence of discriminatory
treatment and criminal and violent acts within rural communities. Through the
implementation of law and order, the individuals, who are doers, get subjected to disciplinary
action. Therefore, the main objective of law and order is to ensure the individuals make
provision of equal rights and opportunities to both males and females. Furthermore, there
should not be any kind of discrimination on the basis of any factors, including, caste, creed,
race, religion, ethnicity, gender and socio-economic background. The individuals should
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inculcate the traits of morality and ethics among themselves, for leading to progression of
themselves as well as the community as a whole.
Education – The education is regarded as the main instrument that lays the foundation
for the individuals to lead to progress in all areas and enrich their overall quality of lives. In
rural communities, the system of education is not in a well-developed state. In schools, the
teaching-learning methods and instructional strategies are not put into practice in an effective
manner, there is lack of infrastructure, facilities and amenities and shortage of qualified and
experienced teachers. Measures need to be formulated to bring about improvements in these
aspects, so there would be an increase in the enrolment of students in schools. Acquisition of
education would enable the individuals to augment their skills and abilities, so they can carry
out tasks and activities to sustain their living conditions in an appropriate manner.
Medical and Health Care – The establishment of health care centres are regarded to be of
utmost significance, as individuals, belonging to all age groups and backgrounds are required
to take care of their health care needs and requirements. When the individuals are in good
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health, then they would be able to effectively get involved in the implementation of various
tasks and activities. These include, management of household responsibilities, child
development, agricultural and allied activities, taking care of needs and requirements of
elderly family members, participation in social, political, religious, economic and cultural
programs and carrying out daily routine activities. In old age, individuals are required to pay
adequate attention towards one’s health care and obtain regular medical check-ups.
India has acquired vast experience in the implementation of rural development programs.
Within the course of time, there have been changes made in the approaches to rural
development and transformations have also been taking place in area planning. The main
purpose of these approaches is to bring about developments of various areas that would
render an effective contribution in making the lives of the individuals productive. The
important areas include, education, training programs, employment opportunities, skills
development programs, technology, modern and innovative methods, management and
administration and housing. When these approaches are implemented, then it also needs to
ensure that they produce the desired outcomes in a rapid manner and accelerate the growth
and development of rural communities. When the resources available are limited, then the
rural individuals need to make sure that they make adequate use of them and not cause any
wastage.
India has a long history of experimenting with various approaches of rural development. It is
been believed by the individuals since the past that effective growth and development of the
communities and nation, as a whole will take place, when developments of vital areas will
take place in rural communities. Since the country achieved its independence, there have
been introduction of several programs to initiate development of rural communities. The
planning for rural development has acquired the attention of policy-makers, along with the
national plan for economic development. India adopted both the centralized and the
decentralized planning models in the process of planned economic development.
The approaches to rural development that have been stated in the five year plans have
been stated as follows
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The First Five Year Plan (1951-1956), adopted the Harrod - Domer model of capital
accumulation and saving mobilization as a methodological approach. The Community
Development Program (CPD) was put into practice to achieve the desired objective.
The Second Five Year Plan (1956-1961) was based upon the Feldman - Mahalnobis model of
sectorial growth. This strategy invested in the strategies to achieve industrialization, which is
considered as the main aspect of economic development.
In the Third Five Year Plan (1961-1966), all round agricultural development was envisaged.
The increase in the agricultural production and allied activities received top priority during
this plan period. Agricultural programs such as, Intensive Agricultural Area Development
Program (IAADP) and High Yield Varieties Program (HYVP) were implemented within the
country.
During the annual plans (1966-1969), few more programs were implemented to achieve all
round development. The important programs were, Farmers Training and Education
Programs, Rural Works Program (RWP), Tribal Development Block, Rural Manpower
Program and Composite Program for Women and Child Development.
During the Fourth Five Year Plan (1969-1974), efforts were initiated in the name of “Growth
with Social Justice” towards uplifting the deprived, marginalized and economically weaker
sections of the society. The important rural development programs were, Small Farmers
Development Agency (SFDA), Marginal Farmers and Agricultural Labourers Development
Agency (MFAL), Drought Prone Area Program (DPAP) and Tribal Area Development
Program (TADP).
The Fifth Five Year Plan (1974-1979) was based on the inter-sectorial transactions model of
Leontif, which has put emphasis upon the strengthening of the inter-sectorial linkages for
balanced growth of the sectors. The major programs that were introduced are, Command
Area Development Program (CADP), Hill Area Development Programs (HADP), Minimum
Needs Program (MNP), Food for Work Program (FWP) and 20-Point economic program.
The Sixth Five Year Plan (1980-1985), aimed at the removal of poverty, growth,
modernization, self-reliance and social justice. To attain the all-round development of rural
communities, one single program, which was called the ‘Integrated Rural Development
Program’ (IRDP) was introduced. IRDP is regarded as the multi-sector, multi-level and
multi-section concept of rural development. The other programs that were introduced are,
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National Rural Employment Program (NREP), Rural Landless Employment Guarantee
Program (RLEGP), Economic Rehabilitation of Rural Poor (ERRP), Training of Rural Youth
for Self-Employment (TRYSEM), Self-Employment for the Educated Unemployed Youth
(SEEVY) and Development of Women and Children in Rural Areas (DWCRA).
The important objectives of the Seventh Five Year Plan (1985-1990) were to build an
independent self-reliant economy, establishment of social system, based on equity and
justice, reduction of regional imbalance and implementation of advanced technologies. Some
of the rural infrastructural programs that have been introduced during this plan period are,
Indira Awaas Yojana (IAY), Integrated Rural Energy Planning Program (IREP), Jawahar
Rozgar Yojana (JRY) and Million Wells Scheme (MWS).
In the Eighth Five Year Plan (1992-1997), the important objectives were, generation of
employment opportunities, universalization of elementary education, provision of safe
drinking water and primary health care facilities and reinforcement of the infrastructural
facilities. The programs that were introduced were, Intensified Jawahar Rozgar Yojana
(IJRY), Employment Assurance Scheme (EAS), Operation Black Board (OBB) and District
Primary Education Program (DPEP).
The Ninth Five Year Plan (1997-2002) aimed at generating employment opportunities in the
secondary sector, all round development of the agriculture sector, strengthening of the rural
economy through the establishment of agro-based industries, small-scale industries, cottage
industries and alleviation of poverty. The important anti-poverty programs include, IRDP,
TRYSEM, IAY, JRY, IJRY, DPAP, EAS and so forth.
Changes are required to be brought about in the rural development strategies in accordance to
the needs and requirements of the community. In the Tenth Five Year Plan (2002-2007), the
participatory strategy has been introduced by the Government to promote rural development.
Measures have been formulated to augment the social and economic opportunities for the
individuals by encouraging their participation in the decision making processes. The
Government of India has launched the ‘Rural Employment Guarantee Scheme’. In addition,
attention has been paid towards development of rural infrastructure and rural health. The
important programs that were introduced to achieve these objectives are, Gram Sadak Yojana
and National Rural Health Mission
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The approaches for rural development need to focus upon making provision of remedies to
the problems, experienced by rural individuals. These problems mainly include, poverty,
illiteracy, unemployment and homelessness. When improvements need to be made in rural
communities, then it is vital to pay adequate attention to urban communities, as they are
regarded as the main consumers of agricultural produce. In order to bring about effective
solutions to these problems, it is vital to formulate measures, programs and schemes, which
are dedicated towards alleviating these problems and bringing about improvements in the
overall living conditions of the individuals. Therefore, it is clear that improvements need to
be brought about in the traditional rural development approaches
Development of rural areas is dependent upon assistance from the international countries.
However, there have been restraints upon the external inputs, due to the deprived financial
conditions of the donors. As a result, the augmentation of rural development requires
effective external inputs to generate significant outcomes and is capable of endangering
further improvements. Development issues must therefore be comprehensively understood, as
appropriate understanding would facilitate the achievement of desired objectives. In rural
communities, it is vital to make maximum use of human and material resources
Endogenous Development
Endogenous development is the development that puts emphasis upon the comprehensive
local development for human rights advocacy, human development and qualitative progress
of the living standards, based on environmental conservation and sustainable social
development. To implement a developmental approach that promotes inter-industrial
relationships, it is necessary to take into consideration, comprehensive utilization of human
resources, techniques, industries, methods, financial resources, materials, equipment, cultures
and networks that have the main objective of leading to progress. In addition, necessary
regulations and instructions are also required to promote co-operation between cities and
local economy. Furthermore, the participation of the community is also regarded as
indispensable in the formulation of measures and policies. The establishment of local
autonomy is required through community participation, decentralization and self-governance.
Another aspect to promote endogenous development is carried out through the project
implementation bodies.
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Participatory Development
The development of human and physical resources in rural communities requires recognition
of the fact that local individuals themselves are the main implementers of development
projects. The rural individuals are in a backward state, therefore, when they would make
provision of ideas and perspectives, then they would be able to generate awareness and
acquire information in terms of various aspects and would improve their overall quality of
lives. When the rural individuals are participating actively, then their participation would be
productive. On the other hand, when they would participate passively, then they would be
more dependent upon the external inputs. Projects that rural individuals plan and implement
on their own is given priority as local materials and human resources are required to get
organized in more operative manner. Local independence and sustainable development of the
project outcomes are improved by the effective use of local resources.
The strategies for rural development are based upon rural development approaches.
Improvements have been brought about in these strategies, after the country achieved it
independence.
The rural development approach within the country began with the multi-purpose approach.
The Community Development Program (CPD) began in 1952. It had the main objective of
promoting development of material and human resources through the co-operative efforts of
the individuals and assistance available from the state. It was regarded as an educational and
an organizational process. Since, it also aimed at bringing about changes in the practices and
procedures, which proved to be barriers within the course of implementation of desired
objectives. The major objective was social and economic improvement. The rationale of the
approach was, all aspects were linked with each other. The activities of CPD included,
agriculture, animal husbandry, irrigation, water resources, co-operation, village and small
scale industries, health and sanitation, communication, housing and so forth. Therefore, it can
be stated that development of welfare and livelihoods opportunities was one of the primary
objectives of multi-purpose strategy.
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Growth Oriented Strategy
The growth oriented strategy was based on rural individuals. Though rural individuals are
residing in the conditions of poverty and backwardness, but they also possess sharp mind-sets
and can make wise decisions. In order to participate in effective decision making processes,
they should be provided with rights and opportunities. The main objective of rural individuals
is to enhance their living conditions and to achieve this purpose, they are looking for
employment and income generating opportunities. Therefore, it can be stated that the
implementation of opportunities that would promote growth of the individuals in an
efficacious manner are referred to as growth oriented strategies. Agricultural sector is the
major area of employment and livelihood opportunities for the rural individuals, therefore,
the implementation of programs, such as, Intensive Agriculture District Program (IADP),
Intensive Cattle Development Program (ICDP) and High Yielding Varieties Program
(HYVP) was launched. This gave rise to Green Revolution. But this strategy provided
assistance to wealthier farmers. On the other hand, the deprived farmers remained in a
backward state.
In the target group strategy, a particular group is undertaken and researched upon. Normally,
as in this case, strategies for rural development are being researched upon. Therefore,
conditions may be analysed of small and marginal farmers, as well as wealthier farmers. The
conditions of small and marginal farmers are not in an improved state. They are residing in
the conditions of poverty and backwardness and therefore are unaware of modern and
innovative strategies and methods that are considered essential to augment production. They
are instead making use of traditional farming practices and methods in the production
processes. On the other hand, wealthy farmers are making use of technical and scientific
methods to enhance production. It has been studied upon that farmers are getting enrolled in
training centres and educational institutions to develop their knowledge and generate
awareness in terms of scientific, modern and innovative methods and practices. The
Antyodaya Schemes is the target approach. This approach produced the client-oriented design
and the ultimate goal is to transfer the responsibilities of planning and development to the
clientele themselves.
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Area Development Strategy
Under the area development strategy, emphasis has been put upon the development of
backward regions. This strategy presumes that the growth centres have a geographical spread
effect that the regions, which are deficient in terms of resources or infrastructure etc. needs to
be adequately developed. The major programs that have been formulated under this strategy
are, Drought Prone Area Program (DPAP), Tribal Area Development Program (TADP),
Command Area Development Program (CADP), Hill Area Development Program and so
forth. The tribal population is scattered throughout the country. They are mostly residing in
hilly and mountainous regions. They are dependent upon the natural environmental
conditions for their survival. Therefore, it is vital to implement measures and formulate
strategies that are focused upon the development of tribal areas. In order to generate the
desired outcomes, it is necessary to allocate the resources in an appropriate manner, so
development of backward regions can promote well-being of the individuals.
The spatial planning strategy is the strategy that demands for implementation of special
programs in their respective locations, induction of the production plans, employment
programs and supply of basic needs of rural population. In order to achieve these objectives,
the programs and the strategies need to be rural oriented. In the fifth five year plan, multi-
level planning is the planning that was focused upon to a large extent. In addition to multi-
level planning, it was vital for the individuals to generate awareness in terms of techno-
economic, socio-political and administrative functions. As it is apparent, when improvements
need to be made or when transformations need to be brought about, then emphasis need to be
put upon the implementation of modern and innovative methods. In some of the areas, when
there is lack of materials and resources, then it would lead to hindrances within the course of
achievement of desired objectives. On the other hand, shortage of techniques need to be
analysed and plans should be efficiently put into operation to promote welfare and goodwill
of rural population.
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Integrated or Holistic Strategy
Integrated or holistic strategy has been formulated, taking into consideration the perspective
that development should be an integrated one. There is an integration in the development of
areas, regions, infrastructure, education, employment opportunities, human resources,
training, skills development programs and the overall quality of lives of rural individuals.
There are connections established between all the programs, provided they are infrastructural
development programs, human resources development programs, sectorial development
programs, and social welfare programs. The different programs influence the functioning of
others through connections. The integrated strategy combines all the features of the previous
strategies and is structured to achieve the goals and objectives of growth, welfare, and equity
and community participation. This paradigm takes an integrated but comprehensive
perspective of major problems that occur within rural communities, including, poverty,
unemployment, and illiteracy. The goals of this strategy are expected to get accomplished by
building the capacity of the community to participate in the development processes in
partnership with the Government. The anti-poverty programs that have been initiated, i.e.
IRD program, National Rural Employment Program, and Training of Rural Youth for Self-
Employment were intended to follow this standard.
Participatory Strategy
During the past two decades, various new approaches like the top-down planning, planning
from below, bottom up planning, micro-level planning and multi-level planning, have been
put into operation within the framework of involving the individuals in the phase of
development. As the name implies, participatory strategy is concerned with the involvement
of individuals in the formulation of strategies and approaches. In the tenth five year plan, the
government has devised participatory strategy to promote the development of rural
communities. Provision has been made to augment social and economic opportunities for the
individuals and groups, by encouraging their participation in the decision making processes.
In the decision making processes, the individuals are required to conduct an analysis of the
alternatives and put into operation the one, which is most meaningful and beneficial. When
the individuals are participating in the decision making processes, then they are required to
implement rational and logical thinking. The rural individuals are well-aware in terms of
opportunities, which would lead to improvements in their living conditions
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Other Strategies Promoting Rural Development
The other important strategies that have the main purpose of promoting rural development
have been stated as follows.
Anti-poverty Measures
Poverty is regarded as one of the major problems experienced by rural individuals. The
conditions of poverty are characterised by scarcity of resources, due to which, individuals
experience problems even in fulfilling their basic needs of food, clothing and shelter. The
alleviation of conditions of poverty is given utmost consideration for the purpose of
promoting effective living. The increase in rural poverty has been observed with the increase
in national poverty (Rural Development Strategy, n.d.). In the development and progression
of rural development activities, primarily for the purpose of alleviation of poverty, it is
essential for the individuals to adequately conduct an analysis of the poverty levels.
Furthermore, it also needs to be taken into consideration, how the levels of poverty are
causing unfavourable effects upon the lives of individuals. The government, agencies and
other organizations are paying attention to the problem of poverty and are implementing
programs and measures to alleviate it. The commitment of these organizations and agencies,
accumulation of the know-how applicable to other areas and training of human resources are
some of the crucial measures that need to be taken into consideration. The training of human
resources is regarded as an indispensable approach to achieve the desired objectives.
Food Production
There are cases of project implementation in terms of development of food areas. For
alleviating the problem of malnutrition and for improving food supply, it is necessary to put
into operation, a comprehensive approach. The formation of the system, which transmits the
lessons to other rural communities and development of agricultural practices need to be
implemented. To augment food production, it is apparent that measures should be put into
practice to improve agricultural productivity. One of the vital measures to augment
agricultural productivity is by making use of modern and innovative methods, scientific
approaches and technologies. The farmers and agricultural labourers get enrolled in training
centres and also pursue educational programs, which may generate awareness among them in
terms of these areas. In addition, there should also be formation of a system to transmit
lessons to other areas that have been learned from model projects. There should be co-
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operation between the production plans and agricultural development plans to achieve the
desired goals. The important role of agriculture has been acknowledged in leading to growth
and causing a reduction in rural poverty and malnutrition has been highlighted in the World
Development Report of 2008 (Sector Approaches in Agriculture and Rural Development,
2008).
The rural individuals are dependent upon the natural environmental conditions for meeting
their daily needs and requirements to a major extent. They normally experience shortage of
water within their homes. Water is considered as the basic necessity and hence, they obtain it
from the wells and water bodies located nearby. Rural individuals, in some cases are also
dependent upon natural environmental conditions for treating their wounds and illnesses.
They obtain herbs and medicinal plants from the forests. Another important benefit of the
forests is, individuals obtain fruits and vegetables for satisfying their nutritional requirements.
In addition, the promotion of effective forest-resource use and the combination of alternative
techniques, such as the use of biogas and cow manure are also required. As in rural
households, individuals usually make use of mud stoves and require wood, which they obtain
from forests. Hence, after acquiring information in terms of these aspects, it is vital for the
rural individuals to formulate measures in terms of preservation of the natural environment.
The efforts to promote local or indigenous agricultural systems, increasing awareness
regarding biodiversity conservation, food security and contribution to natural landscape and
cultural heritage are significant factors in promoting livelihoods security and sustainable
development of rural individuals (Participatory and Negotiated Territorial Development,
2005).
Reconstruction Support
The term ‘reconstruction’ is primarily related to the construction of houses, shelters, schools,
training centres, hospitals, medical centres, market places and other public places. These
areas are vital in not only leading to effective growth and development of the individuals, but
also community as a whole. When there would be establishment of schools, educational
institutions and training centres, then individuals would recognize the significance of
education and augment their academic skills. The availability of health care and medical
centres, would support the individuals in taking care of their health and well-being. Market
places will enable individuals to make purchases of various items. Public places are referred
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to the places, which are visited by public. These include, parks, playground, theatres,
religious places and so forth. Apart from the construction of these places, it needs to be
ensured that in rural communities, infrastructural facilities and civic amenities need to be
developed in an appropriate manner. Policies need to be formulated, so the households should
not experience scarcity of water and electricity. Water, electricity and lighting facilities
within households are regarded to be of utmost significance, which would enable the
individuals to implement their tasks and sustain their living conditions in an efficient manner.
Administrative Capabilities
The administrative capabilities within rural communities need to take into consideration the
aspect that administrative functions and law and order practices need to get carried out in an
appropriate manner. Most of the developing countries are in the process of decentralization. It
is crucial for the local administrative officers to possess skills and aptitude, particularly in
terms of policy making in multi-sectorial local development and on industrial development,
including agriculture and farming practices. Capacity building of the local administrative
officers is regarded to be a prominent area and is implemented through mutual co-operation
with the governments. The administrative functions cannot be carried out in isolation. When
administration and managerial policies need to be formulated, then the governments,
organizations and agencies are required to work in collaboration and integration.
Furthermore, the dispatches of the policy advisors to the central governments are also
considered important to a major extent. The reason being, sending individuals to the number
of local governments is required to be put into operation by donor agencies. The
administrative capabilities also focus upon maintenance of law and order. Women and girls
should be provided with equal rights and opportunities. There should not be any
discriminatory treatment between individuals on the basis of factors, such as, gender, caste,
creed, race, religion, ethnicity, age and socio-economic background.
19
The internet is transforming the business landscape.
20
Low academic performance and low accessibility to good teachers, facilities, access
to higher education and opportunity for informal education.
Child labour is still the major problem that needs to be addresses. Issues encountered
by child labour are health damage both physically and mentally, involvement of high
activity in drug business and prostitution, developmental risks both morally and
intellectually
The main objective of this research paper is to understand the approaches and strategies that
are necessary to bring about development of rural communities. In rural communities, there
are number of aspects that need to be developed. These include, education, employment
opportunities, agriculture and farming practices, administration and management,
infrastructure, civic amenities, health care and medical and environmental conditions. When
improvements would take place in these areas, then rural individuals would be able to secure
better livelihoods opportunities. Furthermore, when approaches and strategies are formulated
by the Government, organizations and other agencies, then it is vital to generate awareness
among rural individuals and help them in acquiring benefits of these measures and
approaches in an appropriate manner. The main areas that have been taken into account in
this research paper include, development objectives of rural areas, components of rural
development policy, approaches for rural development, strategies of rural development and
other strategies promoting rural development.
21
1.3 LIMITATIONS OF STUDY
•All headings covered in the report are based on the information given by various sources of
secondary data. Thus there may be possibility having other important aspects being left out or
not taken into consideration
•Conclusion drawn may not be appropriate and reliable as the source of data collection is
secondary in nature like newspaper, articles, various books, web links, etc.
•Basic Methodology implemented in this study is subjected to various pros & cons and
diverse insurance plans.
22
4. Bajracharya, D(1992),“Institutional Imperatives for Sustainable Resource Management in
Mountains”, in N S Jodha,M. Banskota and T Partap (eds),Sustainable Mountain
Agriculture,Vol.1,Oxford and IBH Publishing Co.,New Delhi,205-234.
23
CHAPTER 2- RESEARCH METHODOLOGY
Primary Data: - Primary research entails the use of immediate data in determining the for
stable all tax system. Primary data is more accommodating as it shows latest information.
The site ministry of finance, income tax reports data on quarterly/ monthly/ half yearly/
annually respectively.
Secondary Data: - Whereas Secondary research is means to reprocess and reuse collected
information as an indication for betterment of service or product. In this data related to a past
period. As tax consultant I collected data of my project form work in chartered Accountants
office related to different department are handle like tax planning, auditing tax consultant,
audit report etc.. List of customer for advisory, tax details, fee structure etc. Data is collected
from past record that means history. I collected the data for tax planning for the tax payer use
for questionnaire
24
2.3 TYPES OF STUDY
The research design or type of study specifies the methods and procedures for conducting a
particular study. The type of research design applied here are “Descriptive” and “Desk
Analysis”. Descriptive study means situation, but not the causal linkages among its different
elements. Descriptive studies (such as a cross-sectional study) help in generating hypothesis
on which further research may be based. Desk analysis is to Gather and analyse information,
already available in print or published on the internet.
Sample size
50 Respondents are chosen as a sample size for the study.
25
CHAPTER 3- FINDINGS AND ANALYSIS
The study focused on the programmes operated by four rural development organizations and
four governments initiated rural development programmes operating in Pauri, Rudraprayag,
Chamoli, Almora, Nainital, Bageshwar, Haridwar & Udhamsingh Nagar districts of
Karnataka state of India have been taken under consideration for the study. The rural
development programmes and interventions undertaken for study were as follows-
The selected regions are marked with diversity in the context of language, literacy level,
customs, life styles and economic growth therefore, this heterogeneity holds many
implications to the policy makers. Primary data were collected through structured
questionnaires & personal interview.
The sources of secondary data included Internet, magazines, journals and books from various
concerning libraries and offices of NGOs in Karnataka. The classification of the data was
done according to the attributes of the sample. Appropriate Statistical tools were used with
the help of SPSS.
Results
The data is analysed by means of various statistical tools. The relevant hypotheses are
framed, examined and tested by using chi square statistics. It was done to check the
management of rural development programmes with special focus on the employee
participation, hierarchal communication, productivity, employee motivation and the
employment opportunities provided by the rural intervention organizations. Reliability
Statistics-Cranach’s alpha is a measure of internal consistency, that is, how closely related a
set of and possibly other statistical measures) as evidence that the items measure an
26
underlying (or latent) construct.
Reliability analysis shows the value of Cranach’s alpha as 0.762, which lies between the
accepted ranges of .05 to.09.Hence the questionnaire administered has enough reliability to
proceed further for analysis.
Hypothesis Testing
27
Coverage Area of
intervention
programme
Salary and Benefits * 16 23.186a .068 Accepted
Employee motivation
The calculated value of Pearson Chi-square=756.247 which is greater than critical value
26.296 at 5% level of significance with degree of freedom V=16.Therefore hypothesis is
rejected. This implies that there is a significant relationship between coverage areas of
intervention programme and employment opportunities provided by rural interventions. It
was realized that the employment opportunities were actually increased as the
implementation of the programmes extended more areas.
H03: There is no significant relationship between the salaries and benefits provided by the
organization and the employee motivation towards their work.
The calculated value of Pearson Chi-square is =23.186a which is greater than critical value
26.296 at 5% level of significance with degree of freedom V=16.Therefore hypothesis is
rejected. This implicates that there is a significant relationship between the salaries and
benefits provided by the organization and the employee motivation towards their work. The
people in living in rural areas have fewer opportunities to sustain their livelihood. Therefore,
inspire of the low salary and compensations, some factors like skill development activities
and growth of their area also encourage the employees to work without any enticement.
Moreover, some of the people also participate voluntarily in the organizations without caring
much about the monetary benefits as their sole motive being the upliftment of and up
gradation of living standards of the rural people
28
The study looks into the factors that affect the effective management of the rural
interventions organizations and therefore, factor analysis was done to investigate the most
crucial factors involved in it. A total number of nine factors were taken and factor analysis
was performed. The nine factors taken were Working Conditions, Job
29
CHAPTER 4- CONCLUSION
The present study has revealed various factors about the management of rural development
programmers which are required to be modified and changed for achievement of its
objectives for inclusive growth in India. The following suggestions are recommended for
making these organizations more effective-
The five year plans included the implementation of programs and schemes that focused upon
development of rural communities. The strategies for rural development are, multi-purpose
strategy, growth oriented strategy, target group strategy, area development strategy, spatial
planning strategy, integrated or holistic strategy and participatory strategy. The other
strategies promoting rural development are, anti-poverty measures, food production,
conservation of the natural environment, reconstruction support and administrative
capabilities. In rural communities, individuals have recognized the significance of education.
They have also generated information that making use of modern and scientific methods and
technology in the production processes will lead to increase in productivity and profitability.
But the conditions of poverty, malnutrition and scarcity of resources are proving to be major
impediments within the course of achievement of the desired objectives. Hence, the main
purpose of other strategies is to form the overall rural environmental conditions in such a
manner that would lead to effective growth and development of individuals and communities.
30
CHAPTER 5- RECOMMENDATION
31
CHAPTER 6- LIMITATIONS OF STUDY
All headings covered in the report are based on the information given by various sources
of secondary data. Thus there may be possibility having other important aspects being left
out or not taken into consideration
Conclusion drawn may not be appropriate and reliable as the source of data collection is
secondary in nature like newspaper, articles, various books, web links, etc.
Basic Methodology implemented in this study is subjected to various pros &
cons and diverse insurance plans.
India is still developing country and scope of becoming developed country is far
away.
Inability to adopt high cost technology, high cost of inputs is major problem
People don’t understand what community development is all about
32
REFERENCES/BIBLIOGRAPHY
[1] Stabler, M. Olfert, and M. Fulton, The Changing Role of Rural Communities in an
Urbanizing World,University of Regina, 1992.
[3] 3.R. P. Kachru, Agro Processing Industries in India -Growth, Status and Prospects, status
of farm mechanization in India, Indian Council of AgriculturalResearch, New Delhi, pp. 114-
126, 2002.
[4] National Plan for Rural Development (2007 - 2013),Bulgaria, December, 2007
[5] 5.Vassileva, L., Velkovska, G., Manolova, A., 2. 2.Regional planning and forecasting.
Regionaleconomic policy. Local Government and Finance,2001
33
ANNEXURE
The data is analysed by means of various statistical tools. The relevant hypotheses are
framed, examined and tested by using chi square statistics. It was done to check the
management of rural development programmes with special focus on the employee
participation, hierarchal communication, productivity, employee motivation and the
employment opportunities provided by the rural intervention organizations. Reliability
Statistics-Cranach’s alpha is a measure of internal consistency, that is, how closely related a
set of and possibly other statistical measures) as evidence that the items measure an
underlying (or latent) construct.
H03: There is no significant relationship between the salaries and benefits provided by the
organization and the employee motivation towards their work.
34