An Assignment Report on

A STUDY ON SOCIAL FACTORS INFLUENCING

CRIMES BY YOUTH

Submitted By,
Pallavi Narang (01)
Priyanka Patel (14)
Kinjal Shyara (33)
Anoop Vishnani (52)

MBA (Semester II)
Section: B
Date: 10
th
April, 2014

Submitted to,
Mrs. Manisha Panwala
Faculty of Research Methodology
Department of Business and Industrial Management
Veer Narmad South Gujarat University
Academic Year: 2013-2014

DECLARATION
We hereby declare that all the information conducted and deduced by us is purely true and
certain and does not involve any cheating on part of us. If any of the misgiving and
misinterpretation and cheating is found in our research report, only we shall be held
responsible for it, neither the respondents nor the college.
We are accountable to face any severe punishment or negligence of my research report if the
information in the report is found to be illegitimate and false.

PALLAVI NARANG (01)
PRIYANKA PATEL (14)
KINJAL SHYARA (33)
ANOOP VISHNANI (52)
SECTION B
SEMESTER II
ACKNOWLEDGEMENT
First and foremost, we would like to thank DEPARTMENT OF BUSINESS AND
INDUSTRIAL MANAGEMENT for including this Research Methodology in its course
curriculum and providing huge opportunity to us in gaining practical knowledge.
We also want to show our gratitude towards our Respected H.O.D Miss. RENUKA GARG
and our respective faculty guide Mrs. Manisha Panwala for being there with us and
supporting and guiding us throughout our project.
We would also like to thank every Respondent who filled the questionnaire by taking out
their valuable time for filling it with all details.
And last but not the least, We would like to thank VNSGU and its whole family of faculties
and other people for accepting us and letting us study the course and curriculum of MBA and
thereby helping us to carry out the Research survey for gaining practical and meaningful
knowledge.

PALLAVI NARANG (01)
PRIYANKA PATEL (14)
KINJAL SHYARA (33)
ANOOP VISHNANI (52)
SECTION B
SEMESTER II





EXECUTIVE SUMMARY

This Report is based on the study about the Social factors influencing Crimes by Youth. The
research has been conducted to know about the various social factors that influence the
crimes by youth at large according to the people of the society.
The research was conducted over a period of 10-12 days and the entire report was prepared
after considering each and every aspect for analysis. The Respondents were approached to get
their views about the Social factors influencing Youth Crimes through a Structured
Questionnaire.
The Research included the views and opinions of 200 Respondents who thoroughly helped
the researcher in knowing the each and every minute detail of Plastic Money which the
researcher was not aware of in the beginning of the Research.
The Report includes in all Six Chapters starting with the Introduction about Youth Crimes
and ending with the Conclusions and Recommendations of the entire Research Study. Each
and every aspect of the research has been thoroughly examined and put forward in the Report
clearly and in unambiguous words so as to make the reader of report feel comfortable while
reading and understanding the entire research study in a better way.
The Report also includes Charts and Tables which enhances the level of understanding the
Report in a perfect manner. Such Charts and Tables have been used for analysis of the
various data collected by the respondents and hence put forward in the manner of charts and
tables.

Contents of the Report
Sr No. Description
Declaration
Acknowledgement
Executive Summary

Chapter 1 Introduction
1.1 Youth Crime and history of Young people
Chapter 2 Industry Analysis
2.1 Recent Trends/News about Youth Crimes
Chapter 3 Review of Literature and Theoretical Framework
3.1 Review of Literature
Chapter 4 Research Methodology
4.1 Need for Research
4.2 Research Problem Statement
4.3 Research Objectives
4.4 Research Design
4.4.1 Type of Research
4.4.2 Data Collection Method
4.4.3 Sample Design
4.4.3.1 Sample Size
4.4.3.2 Sample Frame
4.4.3.3 Sample Element
4.4.3.4 Sampling Method
4.4.3.5 Instrument for Data Collection
4.5 Limitations of the Study
Chapter 5 Data Analysis and Interpretation
Chapter 6 Suggestions and Conclusion
Bibliography
Annexure


CHAPTER 1: INTRODUCTION
1.1 Youth crime and a history of young people
Youth crime is also known as juvenile delinquency, juvenile delinquency refers to criminal
acts performed by juveniles. Most legal systems prescribe specific procedures for dealing
with juveniles, such as juvenile detention centres. There are a multitude of different theories
on the cause of crime, most if not all of which can be applied to the cause of youth crime.
Youth crime is aspect of crime which receives great attention from the news media and
politicians. Crime committed by young people has risen since the mid- twentieth century, as
have most types of crime. The level and types of youth crime can be used by commentators
as an indicator of the general state of morality and law and order in a country, and
consequently youth crime can be the source of moral panics Theories on the cause of youth
crime can be viewed as particularly important within criminology. This is firstly because
crime is committed disproportionately by those aged between fifteen and twenty-five.
Secondly by definition any theories on the cause of crime will focus on youth crime, as adult
criminals will have likely started offending when they were young. A juvenile delinquent is
one who repeatedly commits crime; however these juvenile delinquents could most likely
have mental disorders/behavioural issues such as schizophrenia, post traumatic stress disorder
or bipolar disorder.
There have been complaints and issues made regarding the behavior of young people. There
is a widespread belief that antisocial behavior among children and young people has reached
a historically unprecedented high. According to conations north London, it states that young
people are responsible of 40% of crimes such as theft, burglary, robbery and violence and
youth crime and also fear to youth crime is causing frustration to many of the communities.
Youth crime basically harms communities, creates a culture of fear and also damages the
lives of some of our most vulnerable young people. There are many factors that cause youth
crime today as it changes an individual's life. This can be for example troubled home life,
poor attainment at school, truancy and school exclusion etc. Most of the young people think
getting into trouble is part of maturing/growing up, as they want to test the limits, however,
this process often has many questions raised against it and it is seen as a major problem.
Youth crime is a major issue, today as the public seem to have a fear against it as it is rising.
The public has negative opinions towards it as this means the government will have a huge
input within this matter. This has however set the circumstance for an ever increasing volume
of legislation seeking to adjust and improve society's official response.
One of the youth crimes that has increased today and which is a major issue is violence,
according to telegraph newspaper violent youth crime is up a third. Leapman (2008) suggests
that The number of under-18s convicted or cautioned over violent offences rose from 17,590
to 24,102 - an increase of 37 per cent. This shows this is one of the main crimes in which the
youths commit the most and has a huge increase towards it. The public was very concerned
about this as it is a major youth crime within their communities,
Leapman (2008) went on and stated that The evidence of rising youth offending comes amid
public concern over youth crime following the murder of Garry Newlove, a father of three
who was beaten to death as he stood up to a street gang
Criminal behavior of young people is an important political issue in the UK over recent years.
This concept follows basically goes on to say that if a young person is prepared to break the
law or involved, then they should be held responsible for their actions and therefore face
punishment.
According to the home office research study which was on youth crime: findings from the
1998/99 youth lifestyle survey, states that the most common offences committed by girls
under the age of 17 were criminal damage, shoplifting, buying stolen goods and fighting.
There is a comparatively high rate of offending by 14- to 15-year-old boys reflects their
involvement in fights, in buying stolen goods, other theft' and in criminal damage. Roughly
one in eight boys of this age admitted to each.
However 16- to 17-year-old boys showed a similar pattern of offending but were less
involved in buying and selling stolen goods, other theft' and criminal damage. Over a third
of offences committed by this age group involved fighting. There is not much of a different
with gender and age groups committing crimes, this report shows youths under 17
committing common crimes.
There is no single root cause of crime. Crime is primarily the outcome of multiple adverse
social, economic, cultural and family conditions. To prevent crime it is important to have an
understanding of its roots. Causes of crime differ from country to country because of
different cultural, social and economic characteristics.
CHAPTER 2: INDUSTRY ANALYSIS

2.1 Recent trends/news about Youth Crimes:
Juvenile crime in urban areas in India rose by 40% between 2001-10, says a new report.
They are generally single earning members, having a family size of between five and seven
members, holding skilled or semi-skilled jobs, school drop out of juvenile, said researchers
in 'The State of the Urban Youth India 2012: Employment, Livelihoods, Skills', published by
Mumbai-based IRIS Knowledge Foundation (IKF).
Researchers found that juveniles in conflict with law were largely from low income working
families.
A study in Maharashtra has revealed that the majority of the juveniles in conflict with law
(JICL) are between 16 and 18 years. The predominant offence charge was related to theft,
followed by assault.
Lack of education is an important factor with over 55% juvenile criminals being illiterate or
with limited to primary education, the researchers found.

Crimes involving kids go up from 0.8% to 11.8% in ten years
In a disturbing trend which doesnt augur well for our society, juvenile crimes are steadily
rising in India.
According to the latest National Crime Records Bureau (NCRB) Report 2012, crimes
involving children have increased from 0.8% in 2001 to 11.8% in 2011.
NCRB data on juvenile delinquency shows that children apprehended under both Indian
Penal Code (IPC) and Special & Local Laws (SLL) has increased from 30,303 in 2010 to
33,887 in 2011.
While the number of children in the apprehended category is rising, their overall involvement
in juvenile crimes has also increased by 10.5% under IPC and 10.9% under SLL in 2011.
NCRB data also points that a majority of juveniles are mostly involved in theft, hurting,
burglary and riots.
While showing her deep concern over increasing rate of crimes by children Anjali Pawar,
Director at Sakhi, a child centric NGO, blames television. She opines, Children see a lot of
crime shows on television which leads them to curiosity and they end up experimenting the
situations in reality as they are innocent enough to understand the hazardous results.
Taking a different perspective Anant Asthana, child rights lawyer at New Delhi says, I
disagree that crime committed by children is increasing as I straight away connect it with the
increasing population.
Surprisingly, in addition to other crime heads, kidnapping and abduction (Section 363-
369,371-373 IPC) committed by juveniles have also registered a noticeable increase from
2008 to 2011. While Kidnapping and abduction (Section 363- 369,371-373 IPC) committed
by juvenile was recorded at 354 in 2008, it inflated to 823 during 2011.
Citing the adverse effects of peer pressure, lavish lifestyles, too much freedom from the
parents as major factors Asthana from New Delhi adds that Social maladjustment and family
disintegration is on the rise which brings children into a state of abandonment and
disorientation and they make their way out by indulging into criminal activities.
Another worrying trend that the NCRB data reflects is the growing numbers of girl child in
crimes. From 5.1% in 2010, it has climbed to 5.8% in 2011.
CHAPTER 3: REVIEW OF THE LITERATURE AND
THEORETICAL FRAMEWORK:

3.1 Review of the Literature

The majority of the public tend to have some kind of complaint or an issue regarding the
behaviors of young people today. Youths hang around in their streets and cause trouble for
example violence, drugs etc. The public have a major problem towards this as they are
concerned about their local community.

Referring to the public's view on youth crime, Hough, M. (2004) suggests that the survey that
was done revealed that the public have more pessimistic view of youth crime than it is
justified by the official crime statistics.

Hough, M. Et al (2004), Youth crime and youth justice (page 1) London Youth crime policy
has moved to the centre of public attention in the recent years. An increase in youth crime,
stories of parents those are frustrated and seeking for help for their troubled children. Most of
the public have a different view on youth's crimes as they may not have a good knowledge
towards it. Many youths commit crimes within their communities for example street crimes,
they may do this due to peer pressure or they come from a low income poor housing, this
view is understandable from some of the member of publics as majority of them label youths
harshly, this has started happening after the James Bulger murder as the 2 year old was
murdered by two 10 year old boys. Public have been more concerned after this murder as
they want the government to toughen up on youths and give them harsher sentences.

The public are mostly concerned about youths hanging around streets transforming into gangs
as they think that the youths may cause trouble within their community. When discussing
publics views on youth crime Siegel. J.L, (2009:11) suggested that As youths move through
adolescence, they gravitate towards cliques that provide them with support, assurance,
protection, and direction. In some instances the peer groups provides the social and emotional
basis for antisocial activity, when this happens, the clique is transformed into gangs
This shows that as youths move through adolescence they tend to have a large group, a big
gang as it protects and supports them. The public are not happy with this in their community
as when they are in large gangs it normally means they take part in an anti-social activity,
violent behavior. According to the public, gangs is one of the main factor that influences
youths crime as they are peer pressured, they may commit crime due to fear as they are in a
gang.
Gangs in local community have a major role play within violent activities as to why this
concerns the public today. Street crimes are mainly held by teen gangs, Klein, M (1971)
defines teen gangs as
Any denotable group of youngsters, who are generally perceived as a distinct aggression by
others in their neighborhood, or recognize themselves as a denotable group with a group
name, and also the ones who have been involved in a sufficient number of delinquent
incidents to call forth a consistent negative response from neighborhood residents and/or law
enforcement agencies. (Malcolm Klein, street gangs and street workers 1971)

The anomie and strain theory was developed by Emile Durkheim in division of labour'
(1893). In this book, anomie was disregarded by American criminologists. But in the 1950's
Robert K. Merton started applying this theory to sociology which he wrote about in his essay
social structure and anomie' (Merton 1938). Since then this theory has been used repetitively
in various arguments and studies to display the moral panic' of increased criminal behavior
amongst today's youth. This has been emphasized hugely within the media; by the Home
Office statistical data; as well as other professional organizations.

From a functionalist perspective, Durkheim perceived that society was similar to humans in
the way that in order to function satisfactorily and in perfect harmony, each aspect of society
has to fit together conveniently. He resented the individual perceptions regarding
psychological, classical and biological reasons for criminal behaviors.

As society exists based on what the media states, it is apparent that people are easily
influenced as to what they perceive to be true. More than usual, the media does not define
crime in the same way that the authorities do such as muggings' which are in fact robberies.
But the fact remains that people still have some kind of understanding as to what these terms
mean as the media familiarizes people with their use of language knowing that the law is
sometimes regarded as an unreliable source of information due to the various injustices that
occur. As Hall et al (1978) recognized that the media uses certain tactics to create moral
panic. It is clear that the media is advantageous in being able to clarify aspects of society to
the public by their own means. For example elderly members of society are more careful
about going out alone as they fear they are in danger from the youth.
However perhaps the media influences youth crime to broaden as a label is placed on
individuals whom consequently are made to act in a certain way due to them being known'
in this way. Disregarding the good aspects of youth, the media paves the way of making the
younger generation behave in a defiant way to meet their perceived behaviors by the media. It
is realistic to state that the media focuses on the bad points about the youth rather than
praising the good aspects; this is why youth within a certain community are downgraded
according to their social status which is based around where they live and how they dress.
Media also ignores the fact that young people are also likely to be targeted victims of crimes;
predominantly with the recent advances in telecommunication technology for example
mobile phones even iPods. This is ignored just when the media targets firm social classes as
being delinquent.
Lack of education according to Beatrix Campbell is defiantly crucial to the reviewing of
manhood and its connection to crime as unemployment consigns men to the world of
women, it denies those institutions and activities and which then leads Campbell views to
unemployment as being a factor of unleashing and endorsing extreme forms of masculinity.
By this reference Campbell basically means that due to youths constantly having nothing to
do and the pressures of no employment and no income they resort to violent solutions to the
demands of life.


CHAPTER 4: RESEARCH METHODOLOGY
4.1 Need for research:
With the passage of time crime rates are increasing all over the world. Several factors are
responsible for this increase which relates economic, social and family situations and
problems. The research is focusing on the area relating to crime amongst youths. It examines
the issue of young people as to why they may get involved in different crimes. Different
research has been undertaken on the causes of youth criminality as therefore the researchers
dissertation is to look at different types of social factors that influence the crimes by Youth.

4.2 Research Problem Statement:
A Study on the Social factors influencing crimes by Youth is the research problem
statement which tells about the social factors responsible for the criminal activities by the
youth.

4.3 Research Objectives:
1. To understand the degree of influence of each social factor on youth crimes.
2. To understand the relationship between social environment and youth crimes.
3. To understand why youth are getting involved in crimes.

4.4 Research Design:
4.4.1 Type of Research:
The Research conducted is Descriptive in nature.
In descriptive research, the researcher has much prior knowledge about the problem situation.
It is characterized by the prior formulation of specific hypothesis. Thus, the information
needed is clearly defined. As a result, it is preplanned and structured. There is a clear
specification of the who, when, where, why and way of the research.


4.4.2 Data Collection Method:
The data collection of the research includes gathering of both primary and secondary data.
Primary data is the first hand data which are selected at fresh and thus happens to be original
in character. Primary data was useful to know various respondents views about the social
factors that influence the crimes by youth. Thus the primary data is collected with the help of
a survey tool i.e. questionnaire. In all, the researcher has collected data from 200 samples.
Secondary data are those data which are collected by someone else and which have already
been passed through statistical process. Secondary data in the research has been taken from
internet, newspapers and magazines.
4.4.3 Sample Design:
4.4.3.1 Sample Size:
The total Sample Size in the research is 200 respondents.
4.4.3.2 Sample Frame:
In the research, the researcher has targeted age group of 15-55 years in Surat city. The survey
was done at Piplod Road, Citylight Road, Ghod-Dod Road, Bhatar Road and Udhna regions
of Surat City.
4.4.3.3 Sample Element:
In the research the sample elements are mainly the youth and mid-aged people that may be
male or female.
4.4.3.4 Sampling Method:
In the research, the researcher has used Convenience sampling method which is included in
Non-probability methods of Sampling.
4.4.3.5 Instrument for Data Collection:
The instrument for Data Collection for the research was a structured Questionnaire which
was handed over to the respondents for their opinion.

4.5 Limitations of the Research:
1. Research work was carried out in Surat only. The findings may not be applicable to the
other parts of the country because of individual psychological differences.
2. The sample was collected using convenience-sampling techniques. As such result may not
give an exact representation of the population.
3. Shortage of time is also a reason for incomprehensiveness.
4. The views of the people may be biased, hence may not reflect true picture
5. Due to busy schedule of respondents, they may not fill the questionnaire with their true
feeling regarding their preference.
6. Questions may not be fully understood by the respondents and hence cannot yield accurate
result.
7. The depth of the questions is limited as the questions are close ended and so the
respondents cannot express their views in detail.
8. The study is conducted over only a few respondents hence the effects and views cannot be
generalized to the masses.
9. The study is not longitudinal in nature and hence the changing views of people over the
time cannot be captured thoroughly.


CHAPTER 5: DATA ANALYSIS AND INTERPRETATION


Unemployment Inequality Poverty Telivision or Movies Family Members Child Abuse
Need for Power or
Authority
Strongly Agree 94 26 78 56 58 94 66
Agree 76 98 62 74 58 62 54
Neutral 28 54 40 42 46 26 58
Disagree 2 18 14 20 18 14 20
Strongly Disagree 0 4 6 6 20 2 2
Table 5.1 [Table showing views of respondents regarding different social factors and the
extent to which they agree to them for influencing Youth Crime]

Graph 5.1 [Graph showing views of respondents regarding different social factors and
the extent to which they agree to them for influencing Youth Crime]
Interpretation:
It can be seen from the table as well as the graph that people have largely agreed on all the
statements which say about the different factors that influence the Youth Crimes and hence it
can be concluded from the table that social factors do influence the crimes by youth, so
proper steps should be taken so as to eradicate the crimes by focusing on the improvement of
the society as a whole.


Poverty Unemployment Inequality Other
Major Social Factor 76 62 46 16
Table 5.2 [Table showing the response regarding the major social factor influencing
Youth Crime]

Graph 5.2 [Graph showing the response regarding the major social factor influencing
Youth Crime]
Interpretation:
It can be noticed from the table and graph that Poverty is the major social factor influencing
the youth crimes and at the second place is Unemployment. Hence this situation can be
countered by offering new employment opportunities to the youth thereby giving them steady
income and solving the problem of unemployment and poverty both.

Gender * Major Social Factor Crosstabulation
Count


Major Social Factor
Total

Poverty Unemployment Inequality Other
Gender Male 52 40 22 8 122
Female 24 22 24 8 78
Total 76 62 46 16 200
Table 5.3 [Table showing Cross-tabulation between opinion of respondents according to
their gender and major social factor influencing youth crime]

HYPOTHESIS:
Ho: There is no significant difference between gender of respondents and their opinion
regarding Major Social factor influencing Youth crime.
H1: There is significant difference between gender of respondents and their opinion regarding
Major Social factor influencing Youth crime.
Chi-Square Test

Value df Asymp. Sig. (2-sided)
Pearson Chi-Square 6.251
a
3 .100
Likelihood Ratio 6.192 3 .103
Linear-by-Linear Association 5.209 1 .022
N of Valid Cases 200

Table 5.4 [Table showing chi-square test for depicting if there is any relation between
gender and opinion of the people]
As P > 0.05, the null hypothesis is fail to reject and hence it can be said that there is no
difference between gender and opinion of people regarding major social factor affecting
youth crime.
Interpretation:
By applying Chi-Square Test, it can be seen that there is no significant difference between
gender and opinion of people hence it cannot be said that the gender affects the opinion of
people regarding major social factor influencing youth crime and it is upto individual
discretion what they think about the issue.




Chapter 6: Suggestion and Conclusion
Suggestions:
1. The Government should look forward to the issue of crimes by youth as a serious
issue and should make strong and effective policies so as to eradicate it.
2. The Government should counsel young people regarding their importance and role in
the society with the help of free seminars and workshops so as to give them the
understanding of earning in life and not engaging in criminal activities.
3. Employment opportunities should be provided to young people by both public and
private sector companies so as to keep them steady income and not unknowingly
forcing them to engage in criminal activities.
4. The youth should know their role in the society and hence should transform
themselves in that role so as to help themselves as well as the society at large.
5. The youth committing crime should be given such punishment or charges that other
young people can learn a lesson from it and not repeat the mistakes or crimes in
future.
6. The young people should be told to have patience in life regarding success and not go
for any shortcuts in life for achieving their targets.

Conclusion:
The youth are getting too impatient these days and are going for short-term success
with less efforts. They are not understanding the importance of going for hard work
which bears fruits for ages. They want to achieve success in short period of time and
for this they engage themselves into criminal and illegal activities resulting into
degradation of their future. Hence it is the responsibility of each individual of the
society along with the government to transform themselves into better individuals of
the society and completely eradicate the criminal activities.


BIBLIOGRAPHY
Following references were used for gaining detailed knowledge about the study:
Websites:
http://www.studymode.com/essays/Youth-Crime-1056121.html Dated 5/4/2014
http://www.dnaindia.com/india/report-40-rise-in-juvenile-crimes-in-indian-cities-report-
1824908 Dated 5/4/2014
http://www.dnaindia.com/india/report-crimes-involving-kids-go-up-from-08-to-118-in-ten-
years-1713251 Dated 5/4/2014
http://timesofindia.indiatimes.com/city/allahabad/New-trend-Educated-youth-taking-to-
crime/articleshow/27292173.cms Dated 6/4/2014
Data was analyzed with the help of SPSS Software.

ANNEXURE
QUESTIONNAIRE
Respected Sir/Madam,
We are students of Department of Business and Industrial Management (DBIM). We are
conducting survey for our project of Research Methodology on A study on the social
factors influencing Crimes by Youth. We assure you that information given by you will be
strictly used for academic purpose only.
Anoop Vishnani, Priyanka Patel, Pallavi Narang, Kinjal Shyara
INSTRUCTIONS: Use tick mark ( ) for your answer.

1. Do you believe crimes by youth have increased?
Yes No Cant say

2. What do you think is the major Social factor that influences the crimes by youth?
Poverty Unemployment
Inequality Other _____________

Below are some of the statements, give your opinion from Strongly Agree to Strongly Disagree
over each once of them.
SA- Strongly Agree A-Agree N-Neutral D-Disagree SD-Strongly Disagree
No. Statement SA A N D SD
1. Unemployment leads youth towards crime
2. Inequality among people leads youth towards crime
3. Poverty is the main reason of Youth crimes
4. Bad Companions in school is the base of crimes among Youth
5. Poor Supervision from school may be a cause of youth crimes
6. Television or Movies mislead the Youth toward crime
7. If any of the family member is involved in a crime, children would also
be inclined towards doing criminal activities

8. Child abuse may be a cause of Youth crime
9. Adventure or excitement of doing new things leads youth towards
crime

10. Pornography induces the criminal activities among Youth
11. Violent video games are a reason for criminal activities by youth
12. Internet influences the criminal activities by youth
13. Relationships or love affairs lead to criminal activities by youth
14. Bullying or Ragging lead to the criminal activities
15. Need for Power and authority lead the youth to criminal activities

3. Do you think the youth in present world have low patience or tolerance in them which
leads them to frustration and ultimately into criminal activities?
Yes No
PERSONAL DETAILS

Name:_______________________________________________________________
Age: 15-25 25-35 35-45 45-55 55 & Above
Gender: Male Female
Email ID________________________________
Address_____________________________________________________________
Occupation: Student Self-employed
Employee Other ______________
Annual income: Below 2 Lakhs 2-5 Lakhs
5-10 Lakhs Above 10 Lakhs