The Budget Month

April, start of the new financial year. I have no idea why it cannot coincide with the regular New Year. “You,” accused Shri Husband, “have no idea about many things.” I chose to ignore His Sweetship until I was through with the typing. A quick googling told me the reasons (for the financial year starting on 1 April, not why Shri Husband was his normal, irritable self). One said: ‘The income relies upon the estimation of the yields that are harvested in the period of February and March. Thus, two months of span give government idea whether the revenue is going to increase/decrease.’ But, the mystery remains unsolved, like that of evolution of mankind, because there are other theories. One, the Income-Tax Act came into force from April 1, 1962. Second, it might have been to prevent year end accounting and balance sheet, etc., preparation coinciding with Holiday season of Christmas and New Year. Remember, before computers and emails (seems unbelievable that we lived through paper times), lots of work had to be done with ink and mental arithmetic. Papers had to be punched and filed (that hasn’t changed, hard copies are still greatly valued). Importantly, the files or copies had to be dispatched to a wonderland called Head Office, which often was in England. After that, the comments were written and the documents returned to have responses to comments noted on the files which were re-dispatched by sea to the land of the Rani. By the time the accounting for the year was over, it was April of the following year. Nothing’s changed, really, we’re still going bang into the 31 March deadline year after year, never smoothly sailing through it. Another reason: April coincided with the Hindu new year. This is a weak example, for many traditional businesses begin on Dassera or even the Laxmi Pujan done at Diwali. “But, then,” I read from the internet, “festivals like Navratri and Diwali fall in the month of October and November, followed by Christmas in December. These account for heavy sales for the retailers making accounting complex and time consuming.To avoid the collision of both so as each of the activity gets efficient time and attention, December might not have been preferred as the month of closure of the financial year.” I love Google, I said, as I got this information. The “grrrumph” sound from Shri Husband was best left un-deciphered; I’d rather not solve the mysteries of his mind. Importantly, India is not the only country that follows this trend. We have company: Canada, United Kingdom (UK), New Zealand, Hong Kong and Japan. In Delhi, the FM and the PM and the entire stable of television channels have already gone beserk over the national budget announcements and their repercussions on industry, farmers, tourism and what not. No concessions for freelance humour columnists. No sympathy either. At micro level, in a tiny office in a little Goan school, the accountants bend over ledgers, cash-books, vouchers, receipts and across that wonderful invention called Excel. For some reason, Excel has a quarrel with Tally, the finance software. Both have disagreeing totals. Same person making the entries from the same documents, but something or the other doesn’t match. Frustration means chai is needed. We have a moody electric kettle that refuses to work when we want it to. We budget for a new one and repairing is working out more expensive and getting readymade tea in a plastic bag from a nearby gaddo doesn’t satisfy the chai-drinkers. What follows the Excel-Tally disagreement are: • explanations (‘Vendor send previous full year’s newspaper bill after 1 April’), • digging into memories (‘Remember, the sewage overflowed and we got labour to clean it?’) • discovering scribbles on scraps of paper stuck in diary pages (‘Arre, I forgot to write this in the register, we had got the fire-thing refilled, no?’), • and manual recalculations help to match the figures (‘Better to do like this by hand. Computer must be wrong’). Finally, everyone’s satisfied. The income depressed me. A few parents, even those who are regular salaried government employees, resisted paying fees quoting ‘Covid’. The slum-dwelling, migrant labourers have been better behaved. The teachers—am proud of them—were willing to work for nil if things got worse. “We can’t waste the children’s year,” they said. If there is a Chief Principal in the Sky, s/he must have heard that and made sure we had just enough each month to pay the salaries. To the rupee. “Then,” said Shri Husband, as always looking over my shoulder to read what I was typing, “What was the case for ‘depression’?” Best to keep quiet, otherwise he gets into lecture-baazi mode. I didn’t even feel like telling him that many budget schools have done so poorly that they have either shut down or are on the verge of doing so. We’ve scraped by, thanks to the efforts of the teachers and responsible, decent parents. The expenditure, other than the meagre salaries of a budget school, was on electricity and water bills. Even the telephone didn’t get used. Stationery was hardly used as the summative examinations, unit tests, formative assessments, continuous evaluation (for those not in this profession, these terms are not synonyms) were held online. The lower-kindergarten students had spent an entire year in school without having seen a classroom or their teacher in real life. How to predict for the coming year, I mused, with the virus mutating from avtar to avtar? No one listens to my mumbling. Everyone gets on with the job at hand. We budget for masks and sanitizers. Liquid hand-wash. Floor-cleaning fluids. Disposable gloves in the first-aid kit. I recall a chain-owned beauty-parlour recently opened in Porvorim charged us Rs 100 for a tissue apron worn by the hair-cutting person, a flimsy mask worn by the one getting the hair cut, and blue plastic covers for the footwear (in case the virus energetically jumps from shoe to lip defying all expert predictions). I wonder what their budget looks like. These days I wonder what any budget looks like. Numbers-challenged me is fascinated by such things, like I’m fascinated by man going into space. Same level of difficulty. Second ‘grumpphh’ from Shri Husband, this time decipherable, but not for printing in a public space. The budget exercise is over. Estimates, guesses, calculations will play out in real time as the months unfold. Ruksana, Suhasini and Francis have breathed a collective sigh of relief that all was well. Mistakes were caught, errors rectified. Looking backward, I think, in a country where so much is siphoned off, so many under-the-table transactions happening, it’s a joy to know that there are many, many, many people living honest, transparent lives, where every annual budget is accurate and unchallengeable. Viva to the common man, the woman on the street, the little-folk of India.