*_A lady and her 7-year-old son are eating in a restaurant._*

*_In a moment of playfulness, the boy swallows a coin and chokes. The mother tries slapping his back, rubbing his neck, shaking him hard and everything she could think of, without success._*

*_The boy begins to turn blue. The desperate mother starts screaming for help._*

*_A man gets up from a nearby table, and with astonishing tranquillity, without saying a word, lowers the boy's pants and squeezes his testicles._*

*_The boy yells and spits out the coin. The gentleman with the same tranquillity returns to his table without a word._*

*_Soon, the mother calms down and approaches the gentleman to thank him for saving her son's life._*

*_She asks, "Sir, are you a doctor..?"_*

*_"No, ma'am," comes the reply. "I'm an Assistant Commissioner of Income Tax"_*

*_"We are trained to squeeze everyone's balls to make them cough up the last penny."_*