1. CIN (Citizen Identification Number)

Each citizen and commercial entity is assigned a unique CIN, which becomes the anchor for all their economic and financial activities. This ensures traceability, transparency, and individual accountability.

2. SBS (Super Bank Statement) – The 21st Century Accounting Technology

Super Bank Statement (SBS), a 21st-century breakthrough, is a real-time, one-line accounting and bookkeeping technology that records every financial transaction with complete legal, financial, and evidentiary metadata in a scientifically structured double-entry format. Designed to replace traditional systems—cash book, bank book, ledgers, trial balance, manufacturing, trading, profit & loss, and balance sheet—SBS offers a single unified, tamper-proof digital record. It is the world’s first all-in-one, evidence-based, automation- ready financial recording system, built for transparency, accountability, and total traceability.

Remarkably, SBS is designed to be operated not only by qualified accountants and chartered accountants but also by laypersons with no prior knowledge of debit or credit—making it universally accessible and user-friendly.

• ―Where every transaction tells the whole ‖

Or in short:

• Super Bank Statement (SBS) — a 21st-century breakthrough in accounting: one-line, real-time, evidence-based financial records replacing all traditional books with a single, tamper-proof digital
  • ―SBS: A New Era of Accounting for a Corruption-Free ‖
  • ―One Zero Confusion. Total Control.‖
  • ―One All Records. Infinite Possibilities.‖
  • ―From Black Money to Transparent Economy – SBS Leads the ‖
  • ―SBS: A New Era of Accounting for a Corruption-Free ‖
  • ―Designed in Made for the World.‖)

SBS comprises two vital forms under each CIN in the HONEST WITH CIN?- technology.

SBS-FORM-A – The Official Record of Taxpayers

This is a mandatory ledger maintained by all tax-paying individuals and business entities in the organized sector for each financial year. It captures:

• Purchases and Sales
• Income and Expenditure
• Manufacturing Account
• Trading Account
• Profit & Loss Account
• Balance Sheet

This serves as the official book of accounts for each financial year and is used for tax assessment and statutory compliance.

SBS-FORM-B – The National Ledger of Transaction Truth

Form-B is automatically maintained by HWC?-Software for every citizen and business venture/entity in the country, regardless of whether they are tax-paying or not. It acts as a mirror that reflects every transaction through a mechanism called RTC (Reverse Transaction Code).

Form-B records:

• Movable and Immovable Property
• Unaccounted and Benami (proxy) assets
• Tax-paid income, savings, and declared assets
• Sale-purchase transactions with conclusive evidence
• Both legal and illegal income and expenditure

3. RTC (Reverse Transaction Code) – The Smart Tracking Mechanism

RTC generates mirror transactions in Form-B of the SBS to maintain an eagle- eye watch on all black money hoarders, tax evaders, and corrupt individuals in the country.

RTC is the backbone of integrity in this technology. Here’s how it works:

• Example: Transaction Between A and B

Let A and B be two citizens or business entities in the organized sector.

• Step 1:

A makes a transaction with B and records it in A’s Form-A.

• Step 2:

B is expected to record the same transaction in B’s Form-A.

If B fails to do so, the HWC?-Software automatically records that transaction in B’s

Form-B using the RTC.

• Step 3:

Later, if B records it in their Form-A, then the reverse of that (B’s record of A) is logged

into A’s Form-B.

◻ Dishonesty Detection Rule:

If a transaction appears in Form-B but not in the corresponding Form-A, the person or entity is automatically flagged as dishonest. It indicates:

• Tax evasion
• Concealment of income or assets
• Involvement in illegal transactions

The system is self-auditing, requiring no manual inspections or interventions.

4. Information Technology – Seamless & Secure Access

A cornerstone of the system is the integration of advanced information technology to support real-time access, analysis, and transparency. All types of relevant personal, social, financial, legal and other important information about individuals and business ventures –from birth to death-is securely stored and maintained in each CIN. With just one click, authorized persons, business entities, police or investigative agencies can instantly access this data.”

However, no personal data will be disclosed to anyone without the consent of the concerned individual/entity, thus upholding privacy and dignity.

This enables any citizen or official to retrieve verified, up-to-date information with a single click, eliminating delays that traditionally span months or years. As a result, investigations, compliance checks, and legal proceedings can be conducted instantly and efficiently, with full transparency.

The Two Economic Sectors in HWC?-Technology

1.     Organized Sector

Includes individuals and entities that are registered with government authorities

and regularly pay taxes like income tax, GST, etc.

Coverage: ~80% of national trade and commerce.

Examples:

• Corporates
• Licensed businesses
• Tax-paying professionals
• Government and private employees

In HWC?-Technology:

They are fully integrated into the system through CIN, SBS (Form-A & Form-B), and

RTC. Their every transaction is transparently and automatically monitored.

2.     Non-Organized Sector

Consists of those who are not registered for tax purposes and operate outside formal regulation.

Coverage: ~20% of national trade.

Examples:

• Street vendors
• Daily wage earners
• Small, unregistered businesses

In HWC?-Technology:

Though not directly subjected to Form-A compliance, their activities are continuously monitored. Any transaction they conduct with an organized entity is still captured via RTC in Form-B, gradually bringing them into the formal economy.

Legal and Functional Provisions

1. Every transaction must include both parties’ CIN—legally
2. The technology directly applies to all who pay taxes (organized sector).
3. Citizens/entities can hold only one active bank account unless approved
4. All prices must be inclusive of tax (GST/VAT)—no hidden or extra
5. In the organized sector, no sale/purchase is allowed without a bill.
6. Uniform accounting formats for everyone across the
7. Fuel purchases (Petrol, Diesel, LPG, ) will be done using Mobile Cards.
8. Informers (Mukhbirs) will be appointed to report criminal
9. Mobile courts will handle complaints within 24 hours, on the
10. The system will be overseen under a PPP model involving:

• Tax officers
• Chartered Accountants
• Tax advocates
• TRPs
• Technology experts
• K. A world-class HWC?-Software will ensure transparency, accountability, and monitoring.
• L. A dedicated R&D Wing will enhance the technology and adapt it globally.

M. Pre-Implementation Financial Declaration Requirement under HONEST WITH CIN? Technology

Before the official implementation date of the HONEST WITH CIN? technology by the government, every citizen and business entity in the country will be mandatorily required to declare their existing financial positions, including:

• Current cash balances
• Bank balances across all accounts
• Details of any overdraft (OD) or cash credit (CC) limits sanctioned by banks

This initial declaration will serve as a critical baseline for tracking and controlling all subsequent financial activities under the HONEST WITH CIN? framework.

Once the system is operational:

• Every purchase or expenditure will automatically result in a proportional reduction in the declared cash or bank balances.
• Every sale or income will cause a corresponding increase in the same.
• Overdraft and cash credit limits will dynamically adjust based on actual financial inflows and outflows, ensuring real-time accuracy and control.

This system ensures full transparency, traceability, and accountability, effectively aligning all financial transactions with the declared and monitored resources. It forms the cornerstone of a corruption-free and black money- free economy.

Important Note:

If any citizen or business entity fails to make this declaration within the stipulated time, their cash balance, bank balance, and OD/CC account details will be treated as NIL by default. This means:

• Cash Balance = NIL
• Bank Balance = NIL
• Overdraft/Cash Credit = Not Available

Such individuals or entities will be deemed self-responsible for any consequences or restrictions arising from this default, including potential investigations, compliance barriers, and denial of financial rights or claims in the future.

Phase 2: Voluntary Asset Declaration Law – The Black Money Purge

After a year of HWC? implementation—once the nation realizes there is no escape—the government will pass a second ordinance:

Every citizen and business must declare all assets and liabilities (declared or undeclared) in a special form tied to CIN.

For any previously untaxed assets:

• A flat one-time tax of 33.33% (or a rate to be decided by the government) must be paid.
• The balance (66.67%) becomes legal, white money.

Example:

If a person has ₹6000 crore in black assets:

• They pay ₹2000 crore tax,
• They retain ₹4000 crore,
• Their name is not disclosed—no shame, no

However, any undeclared asset found later becomes government property, with no legal remedy.

This offers the perfect balance of mercy and enforcement, making it irrational and foolish not to declare.

Why This Is Revolutionary

• Every transaction leaves a digital
• Tampering is impossible without being instantly
• No physical raids or manual inspections are
• Privacy is respected; integrity is

The dual-form mechanism—Form-A (for voluntary declaration) and Form-B (for system-verified entries)—ensures that honesty becomes the default, not the exception.

Highlights of the System

• Real-time access to verified data
• No delays due to lack of information
• Full privacy and confidentiality
• Self-sustaining enforcement
• Fair, accountable, and transparent economy

Salient Features of This Invention

Key Highlights of the HWC? Technology

1. Entire country’s black money can come into government records within a year

The system is designed to automatically trace and record all hidden, undeclared money, effectively pulling it into the legal economy and tax system in record time.

2. No one can make cash purchases with black money without being caught

Every transaction must be linked to a legal identity (CIN). If someone tries to use unaccounted cash, the system will instantly detect and flag it.

3. No existing technology has ever turned a dishonest citizen into an honest one—but HWC? does

By design, it creates a system where honesty is not optional but mandatory. The fear of being instantly caught compels even the dishonest to follow the law.

4. Brings 100% transparency and honesty to all fields of the economy

Every transaction—whether personal, business, or governmental—is tracked and recorded in real This eliminates hidden dealings and ensures that nothing can be concealed, even in sectors like real estate, trade, services, procurement, and more.

5. Effectively controls major bank frauds, financial scams, and unchecked government spending

By creating a unified ledger system (Form-B) for every citizen and organization, it leaves no room for manipulation or false reporting.

6.Simple, powerful, and ready to implement across the nation within a specific time frame

The technology is easy to understand, practical to execute, and can be rolled out nationwide step-by-step.

7. It is not a theory—it works in the real world

Unlike idealistic models, HWC? has real working components ready for application, including software architecture, rules, and procedures.

8. Empowers both the citizens and the government

Citizens gain clarity and legal confidence in their financial dealings; the government gains control, visibility, and fairness in revenue collection.

9. Has the potential to make any nation 100% honest

With full accountability, people are compelled to follow the law—honesty becomes the national norm.

10. Can permanently transform a country’s destiny

From economic stability to global trust, HWC? can shift a nation’s path toward prosperity and integrity.

11. Independent of politics and free from vested interests

The technology is neutral—designed purely for national benefit, not controlled or influenced by any political party or interest

12. Brings reform without protests, resistance, or conflict

Since it doesn’t target any individual but corrects the system as a whole, there’s no need for agitation or opposition.

13. Scalable and suitable for any country in the world

Whether developed or developing, HWC? can be adapted and implemented globally to reform economies of all sizes.

14. Can eradicate tax evasion, black money and corruption from any economy

By removing the space to hide illicit earnings, it naturally eliminates corruption and under-the-table dealings.

15. Technically sound and financially practical

The technology is ready, affordable to implement, and sustainable for governments to run.

16. 100% loophole-free—yet open to expert input

Built to be airtight, but still open for review, refinement, and suggestions from economists, tech professionals, and legal experts worldwide.