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Re-imbursement of Children Education Allowance & Hostel Subsidy for extended Academic Year (November 2022 to March 2023) in respect of UT of J&K

admin — Thu, 11 Jul 2024 17:07:25 +0000

Re-imbursement of CEA and Hostel Subsidy for extended Academic Year from November 2022 to March 2023 in respect of UT of Jammu and Kashmir – Clarification by DoP&T

No.A-27012/01/2024-Pers.Policy(AL)
Government of India
Ministry of Personnel, Public Grievances and P&PW
Department of Personnel & Training

Old JNU Campus, New Delhi,
8th July, 2024

Office Memorandum

Subject:- Clarification regarding re-imbursement of Children Education Allowance & Hostel Subsidy for extended Academic Year (November 2022 to March 2023) in respect of UT of J&K-reg.

This department has been receiving requests from various Ministries/ Departments seeking relaxation for grant of additional Children Education Allowances (CEA) Hostel Subsidy for 05 months w.e.f. November 2022 to March 2023 for their employees working in Union Territory of J&K owing to extension of academic session by UT of J&K to synchronize their academic session with the rest of the country.

2. The matter has been examined by this Department and keeping in view the exceptional circumstances, it has been decided, with the concurrence of Department of Expenditure, to allow reimbursement of the CEA/ Hostel subsidy to all affected employees, posted in various Central Govt. Offices of UT of J&K, who had paid CEA/ Hostel subsidy for additional period of 05 months w.e.f. November 2022 to March 2023 as per provision of O.M. No.A-27012/02/2017-Estt.(AL) dated 17-07-2018.

3. This issues with the approval of competent authority.

(J.S.Kanth)
Under Secretary to the Government of India

All Ministries/Departments under Government of India

Download Re-imbursement of Children Education Allowance & Hostel Subsidy for extended Academic Year (November 2022 to March 2023) in respect of UT of J&K PDF

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Reimbursement of CEA and Hostel Subsidy to Divyang Children of Railway employees

admin — Sat, 24 Jun 2023 16:50:16 +0000

CEA to Divyang Children

Reimbursement of Children Education Allowance (CEA) to Railway servants having Divyang Children – RBE No. 81/2023

RBE No. 81/2023

भारत सरकार/ GOVERNMENT OF INDIA
रेल मंत्रालय/ MINISTRY OF RAILWAYS
(रेलवे बोर्ड) (RAILWAY BOARD)

No. EC(W)2017/ED-2/3

New Delhi, dated 21.06.2023

The General Manager (P),
All Zonal Railways/PUs.

Sub: Reimbursement of Children Education Allowance (CEA) to Railway servants having Divyang Children-reg.

Attention is invited to Board’s letter of even no. dated 13.08.2018 whereby Ministry of Personnel, Public Grievances and Pensions (Department of Personnel & Training) OM No. A-27012/ 02/2017 -Estt.(AL) dated 16/17.07.2018 containing consolidated instructions on the subject of CEA & Hostel Subsidy to Government servants, was circulated on the Railways for information and necessary action. OM dated 16/17.07.2018 aforesaid, also contained provisions for CEA and Hostel Subsidy to Divyang Children of Government servants.

2. Now, Ministry of Personnel, Public Grievances and Pensions (Department of Personnel & Training) vide OM NO. A-27012/ 01/2022- Estt.(AL) dated 17.02.2023 (copy enclosed) have issued further instructions on the subject expanding the scope of CEA to those Divyang Children also who are unable to attend school physically. Instructions in the enclosed OM dated 17.02.2023 shall apply mutatis-mutandis to Railway employees with effect from 17.02.2023.

3. Please acknowledge receipt.

(Harish Chander)
Director Estt. (Welfare)
Railway Board

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Allowances applicable to all Central Government Employees DoPT instructions

admin — Thu, 22 Dec 2022 08:34:23 +0000

Allowances for Central Government employees

Dopt Order Dated 30.11.2022 Regarding Allowances Applicable to Central Government Employees

Children Education Allowance, Risk Allowance, Night Duty Allowance, Over Time Allowance, Special Allowance and Special Allowance for Child Care for Women with Disabilities are payable to Central Government Employees

Allowances for Central Government employees

No.DOPT- 1669789084378
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel and Training
ESTT. (Estt. Allowance)

(Dated 30 November, 2022 )

OFFICE MEMORANDUM

Allowances

Department of Personnel & Training has issued various instructions from time to time on various Allowances applicable to Central Government Employees. The essence of these instructions has been summarized in the following paras for guidance and better understanding.

1. Children Education Allowance (CEA)

Consequent upon the decisions taken by Government to implement the recommendation of 7th CPC, this department has issued an OM No. A-27012/01/2017-Estt.(AL) dated 17.07.2018. The salient features of CEA are:

(i) CEA/Hostel Subsidy can be claimed only for the two eldest surviving children.
(ii) The amount of CEA will be Rs. 2250/- per month per child.
(iii) The amount of hostel subsidy is Rs. 6750/- per month.
(iv) The reimbursement of CEA for Divyang Children of Government servant shall be payable at double the normal rate of CEA i.e. Rs. 4500/- per month.
(v) The rate of CEA would be raised by 25% every time the DA on the revised pay structure goes up by 50%.
(vi) The CEA and Hostel subsidy is admissible in respect of children studying from two class before class one to 12th standard.

Link: Download DoPT CEA PDF

2. Risk Allowance

(i) As per decision taken by the Government on the recommendation of 7th CPC rates of Risk Allowance were revised.
(ii) Risk Allowance is presently given to Central Government employees engaged in hazardous duties or whose work will have a deleterious effect on health over a period of time.
(iii) The Risk Allowance will not be treated as “Pay” for any purpose.

Link: Download DoPT RiskAllowances PDF

3. Night Duty Allowance (NDA)

Consequent upon the decision taken by Government on the recommendations made by 7th CPC on the subject following guidelines has been issued:

(i) Night duty will be defined as duty performed between 22:00 hours and 6:00 hours.
(ii) A uniform weightage of 10 minutes shall be given for every hour of night duty performed.
(iii) The ceiling of basic pay for entitlement of NDA shall be Rs 43600/- per month.
(iv) The hourly rate of NDA equal to [(BP+DA)/200] will be paid and the basic pay and DA for the calculation of NDA rates shall be the basic pay and DA prevalent as per 7th CPC.
(v) The amount of NDA will be worked out separately for each employee depending upon the basic pay the concerned employee is drawing on the date of performing the night duty.

Link: Download DoPT Night Duty Allowance PDF

4. Over Time Allowance (OTA)

Consequent upon the recommendations of 7th CPC as accepted by the Government, it has been decided that:

(i) “Ministries/Departments to prepare a list of those staff coming under the category of ‘Operational Staff’. Rates of Overtime Allowance not to be revised upwards”.
(ii) The following definition has been used to define Operational Staff: “All non-ministerial, non-gazetted Central Government Servants directly involved in smooth operation of the office including those tasked with operation of some electrical or mechanical equipment.”
(iii) The concerned Administration Wing of the Ministries/ Departments will prepare a list of operational staff with full justification based on the above parameters for inclusion of a particular category of staff in the list of operational staff with the approval of JS(Admn.) and Financial Adviser of the concerned Ministry/ Department.
(iv) The grant of OTA may be linked to biometric attendance.

Link: Download Dopt Over Time Allowance PDF

5. Special Allowance Payable to Parliament Assistants

(i) As per the decision taken by the Government on 7th CPC recommendations to enhance the rates of Special Allowance payable to those wholly engaged in Parliament work during Parliament session by 50% from the existing levels of Rs. 1500/- and Rs. 1200/- payable to Assistants and UDCs respectively to the level of Rs. 2250/- and Rs 1800/-.
(ii) The allowance will be admissible at full rates for every calendar month in which the Parliament is in session for at least 15 days in that month. For month with shorter period, the allowance will be admissible half the rates prescribed for the full month.
(iii) No OTA shall be paid to Parliament Assistants for the calendar months in which the Parliament is in session.

Link: Download DoPT Special Allowance Payable to Parliament Assistants PDF

6. Special Allowance for Child Care for Women with Disabilities

(i) For providing extra benefits to women employees with disabilities especially when they have young children and children with disabilities, it has been decided that women with disabilities shall be paid Rs. 3000/- per month on Special Allowance for child care. The allowance shall be payable from the time of the child’s birth till the child is two years old.
(ii) The above limit would be raised by 25% every time the Dearness Allowance on the revised pay structure goes up by 50%.

Link: Download DoPT Special Allowance for Child Care for Women with Disabilities PDF

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Comparison of CEA, Children Education Allowance for Divyang and Hostel Subsidy – Similarities and Differences

admin — Tue, 02 Aug 2022 18:21:55 +0000

Children Education Allowance, Children Education Allowance for Divyang and Hostel Subsidy: Similarity and Difference

Similarities and Difference between CEA and Hostel Subsidy

Children Education Allowance (CEA w.e.f. 01.07.2017)

Class	Nursery to 12th class.(2 classes prior to 1st class irrespective of nomenclature) Diploma-Polytechnic/ ITI/ Engineering for initial 2 years after 10th
Eligibility	Only for 2 eldest surviving children Exception: 1) The second child birth results in twins/multiple birth 2) First instance of failure of sterilization operation after second child.
When to claim	Once in a year after completion of financial year (April-March) in the month of April
Correspondence or Distance Learning	Yes
Recognized school	Yes
Both Employees	If wife and husband both are a Government employees only one can claim CEA/Hostel Subsidy
Amount of Reimbursement Irrespective of actual expenses	Rs.2,250/- per month (Fixed) (Rs.27,000 per year)
Age Limit	Min: No age limit Max: 20 years or till time of passing 12th whichever is earlier
Distance of Institution Residence of Govt. Servant from Hostel	Not applicable
Required document for claiming of CEA or Hostel Subsidy	1) Certificate from the Head of the Institution confirming that the child studied in the school in the previous academic year 2) Self attested copy of the Report card 3)Self attested Fee receipts (including e-receipts) indicating that the fee deposited for the entire academic year
Dies-Non period	Not eligible
Suspension or leave (including EOL)	Eligible
Day-boarding	Allowed
Child Pass	Passed in one school and admitted in the same class in another school is not allowed
Child failed	Shall not be stopped
If Government Servant dies	If spouse is not an employee, Payable to the children till such time the employee would have actually received the same. The payment shall be made by the office in which the Government servant was working prior to his death.
On Retirement or removal dismissal/ discharge from service	Admissible till the end of the academic year in which the Government servant ceases to be in service

Children Education Allowance (CEA) for Divyaang

Class	Nursery to 12th class.(2 classes prior to 1st class irrespective of nomenclature) Diploma-Polytechnic/ ITI/ Engineering for initial 2 years after 10th
Eligibility	Only for 2 eldest surviving children Exception: 1) The second child birth results in twins/multiple birth 2) First instance of failure of sterilization operation after second child.
When to claim	Once in a year after completion of financial year (April-March) in the month of April
Correspondence or Distance Learning	Yes
Recognized school	Recognized or not
Both Employees	If wife and husband both are a Government employees only one can claim CEA/Hostel Subsidy
Amount of Reimbursement Irrespective of actual expenses	Rs.4,500 for month (Fixed) (Rs.54,000 per year)
Age Limit	Min: No age limit Max: 22 years
Distance of Institution Residence of Govt. Servant from Hostel	Not applicable
Required document for claiming of CEA or Hostel Subsidy	1) Certificate from the Head of the Institution confirming that the child studied in the school in the previous academic year 2) Self attested copy of the Report card 3) Self attested Fee receipts (including e-receipts) indicating that the fee deposited for the entire academic year
Dies-Non period	Not eligible
Suspension or leave (including EOL)	Eligible
Day-boarding	Allowed
Child Pass	Passed in one school and admitted in the same class in another school is not allowed
Child failed	Shall not be stopped
If Government Servant dies	If spouse is not an employee, Payable to the children till such time the employee would have actually received the same. The payment shall be made by the office in which the Government servant was working prior to his death.
On Retirement or removal dismissal/ discharge from service	Admissible till the end of the academic year in which the Government servant ceases to be in service

Hostel Subsidy

Class	Nursery to 12th class.(2 classes prior to 1st class irrespective of nomenclature) Diploma-Polytechnic/ITI/Engineering for initial 2 years after 10th
Eligibility	Only for 2 eldest surviving children Exception:1) The second child birth results in twins/multiple birth 2) First instance of failure of sterilization operation after second child.
When to claim	Once in a year after completion of financial year (April-March) in the month of April
Correspondence or Distance Learning	No
Recognized school	Yes
Both Employees	If wife and husband both are a Government employees only one can claim CEA/Hostel Subsidy
Amount of Reimbursement Irrespective of actual expenses	Boarding or lodging Expenditure or Rs.6,750/- whichever is lower (Rs.81,000 per year)
Age Limit	Min: No age limit Max: 20 years or till time of passing 12th whichever is earlier
Distance of Institution Residence of Govt. Servant from Hostel	Institution located at least 50 kilometers from the residence of the Government servant
Required document for claiming of CEA or Hostel Subsidy	1) Certificate from the Head of the Institution confirming that the child studied in the school in the previous academic yearThe certificate should mention the amount of expenditure incurred towards lodging and boarding in the residential complex.2) Self attested copy of the Report card Original Fee receipts (e-receipts) indicating the amount of expenditure toward lodging and boarding in the residential complex
Dies-Non period	Not eligible
Suspension or leave (including EOL)	Eligible
Day-boarding	Not allowed
Child Pass	Passed in one school and admitted in the same class in another school is not allowed
Child failed	Shall not be stopped
If Government .Servant dies	If spouse is not an employee, Payable to the children till such time the employee would have actually received the same. The payment shall be made by the office in which the Government servant was working prior to his death.
On Retirement or removal dismissal/discharge from service	Admissible till the end of the academic year in which the Government servant ceases to be in service

Note: The Hostel Subsidy and CEA can be claimed concurrently. (Rs.27,000+Rs.81,000)

K.Chiranjeevi, OS/Sr.DPO/O/BZA

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Taxability of various components of salary – Income from Different Sources AY 2023-2024 (FY 2022-2023)

admin — Mon, 27 Jun 2022 14:22:45 +0000

Income from Different Sources AY 2023-24 (FY 2022-23) under Income Tax as amended by Finance Act, 2022

Any income which is not chargeable to tax under any other heads of income and which is not to be excluded from the total income shall be chargeable to tax as residuary income under the head “Income from Other Sources”.

Treatment of Income from Different Sources

I. Income under the head Salaries

1.1 Salary is defined to include:

a) Wages
b) Annuity
c) Pension
d) Gratuity
e) Fees, Commission, Perquisites, Profits in lieu of or in addition to Salary or Wages
f) Advance of Salary
g) Leave Encashment
h) Annual accretion to the balance of Recognized Provident Fund
i) Transferred balance in Recognized Provident Fund
j) Contribution by Central Government or any other employer to Employees Pension Account as referred in 80CCD

1.2 Points to consider:

a) Salary income is chargeable to tax on “due basis” or “receipt basis” whichever is earlier.
b) Existence of relationship of employer and employee is must between the payer and payee to tax the income under this head.
c) Income from salary taxable during the year shall consists of following:
- Salary due from employer (including former employer) to taxpayer during the previous year, whether paid or not;
- Salary paid by employer (including former employer) to taxpayer during the previous year before it became due;

iii. Arrear of salary paid by the employer (including former employer) to taxpayer during the previous year, if not charged to tax in any earlier year;

Exceptions – Remuneration, bonus or commission received by a partner from the firm is not taxable under the head Salaries rather it would be taxable under the head business or profession.

1.3 Place of accrual of salary:

a) Salary accrues where the services are rendered even if it is paid outside India;
b) Salary paid by the Foreign Government to his employee serving in India is taxable under the head Salaries;
c) Leave salary paid abroad in respect of leave earned in India shall be deemed to accrue or arise in India.

Exceptions – If a Citizen of India render services outside India, and receives salary from Government of India, it would be taxable as salary deemed to have accrued in India.

1.4 Taxability of various components of salary:

S.No.	Section	Particulars	Taxability/Exemption
1.	17	Basic salary	Fully taxable
2.	17	Dearness Allowance (referred to as ‘DA’)	Fully taxable
3.	17	Bonus, fees or commission	Fully taxable

A. Allowances

4.	10(13A) read with Rule 2A	House rent allowance	Least of the following is exempt: a) Actual HRA Received b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Chennai) c) Rent paid minus 10% of salary * Salary = Basic + DA (if part of retirement benefit) + Turnover based Commission Note: i. Fully taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rentii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10-10-2013].
5.	10(14)	Children education allowance	Up to Rs. 100 per month per child up to a maximum of 2 children is exempt
6.	10(14)	Hostel expenditure allowance	Up to Rs. 300 per month per child up to a maximum of 2 children is exempt
7.	10(14)	Transport Allowance granted to an employee to meet expenditure for the purpose of commuting between place of residence and place of duty	Rs. 3,200 per month granted to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities
8.	Sec. 10(14)	Allowance granted to an employee working in any transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.	Amount of exemption shall be lower of following: a) 70% of such allowance; orb) Rs. 10,000 per month.
9.	10(14)	Conveyance allowance granted to meet the expenditure on conveyance in performance of duties of an office	Exempt to the extent of expenditure incurred for official purposes
10.	10(14)	Travelling allowance to meet the cost of travel on tour or on transfer	Exempt to the extent of expenditure incurred for official purposes
11.	10(14)	Daily allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty	Exempt to the extent of expenditure incurred for official purposes
12.	10(14)	Helper/Assistant allowance	Exempt to the extent of expenditure incurred for official purposes
13.	10(14)	Research allowance granted for encouraging the academic research and other professional pursuits	Exempt to the extent of expenditure incurred for official purposes
14.	10(14)	Uniform allowance	Exempt to the extent of expenditure incurred for official purposes
15.	10(7)	Any allowance or perquisite paid or allowed by Government to its employees (an Indian citizen) posted outside India	Fully Exempt
16.	–	Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)	Fully Exempt.
17.	10(45)	Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax: a) Value of rent free official residence b) Value of conveyance facilities including transport allowance c) Sumptuary allowanced) Leave travel concession	Fully Exempt
18.	–	Allowances paid by the UNO to its employees	Fully Exempt
19.	Sec. 10(14) read with Rule 2BB	Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)	Amount exempt from tax varies from Rs. 300 to Rs. 7,000 per month.
20.	Sec. 10(14) read with Rule 2BB	Border area, Remote Locality or Disturbed Area or Difficult Area Allowance (Subject to certain conditions and locations)	Amount exempt from tax varies from Rs. 200 to Rs. 1,300 per month.
21.	Sec. 10(14) read with Rule 2BB	Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa	Up to Rs. 200 per month is exempt
22.	Sec. 10(14) read with Rule 2BB	Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)	Up to Rs. 2,600 per month is exempt
23.	Sec. 10(14) read with Rule 2BB	Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)	Up to Rs. 1,000 per month is exempt
24.	Sec. 10(14) read with Rule 2BB	Counter Insurgency Allowance granted to members of Armed Forces operating in areas away from their permanent locations. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations)	Up to Rs. 3,900 per month is exempt
25.	Sec. 10(14) read with Rule 2BB	Underground Allowance to employees working in uncongenial, unnatural climate in underground mines	Up to Rs. 800 per month is exempt
26.	Sec. 10(14) read with Rule 2BB	High Altitude Allowance granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)	a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) is exemptb) Up to Rs. 1,600 per month (for altitude above 15,000 feet) is exempt
27.	Sec. 10(14) read with Rule 2BB	Highly active field area allowance granted to members of armed forces (Subject to certain conditions and locations)	Up to Rs. 4,200 per month is exempt
28.	Sec. 10(14) read with Rule 2BB	Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)	Up to Rs. 3,250 per month is exempt
29.	10(14)	City Compensatory Allowance	Fully Taxable
30.	10(14)	Fixed Medical Allowance	Fully Taxable
31.	10(14)	Tiffin, Lunch, Dinner or Refreshment Allowance	Fully Taxable
32.	10(14)	Servant Allowance	Fully Taxable
33.	10(14)	Project Allowance	Fully Taxable
34.	10(14)	Overtime Allowance	Fully Taxable
35.	10(14)	Telephone Allowance	Fully Taxable
36.	10(14)	Holiday Allowance	Fully Taxable
37.	10(14)	Any Other Cash Allowance	Fully Taxable
38.	10(5)	Leave Travel Concession or Assistance (LTC/LTA), extended by an employer to an employee for going anywhere in India along with his family **Family includes spouse, children and dependent brother/ sister/parents. However, family doesn’t include more than 2 children of an Individual born on or after 01-10-1998. (Subject to certain conditions)	The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years: • Where journey is performed by Air – Exemption up to Air fare of economy class in the National Carrier by the shortest route • Where journey is performed by Rail – Exemption up to air-conditioned first class rail fare by the shortest route • If places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport – Exemption up to air-conditioned first class rail fare by the shortest route. • Where the places of origin of journey and destination are not connected by rail: * Where a recognized public transport system exists – Exemption up to first Class or deluxe class fare by the shortest route * Where no recognized public transport system exists – Exemption up to air conditioned first class rail fare by shortest route. Notes: i. Two journeys in a block of 4 calendar years is exempt ii. Taxable only in case of Specified Employees [See note 4]

B. Perquisites

39.	17(2)(i)/(ii) read withRule 3(1)	Rent free unfurnished accommodation provided to Central and State Government employees	License fees determined in accordance with rules framed by Government for allotment of houses shall be deemed to be the taxable value of perquisites.
40.	17(2)(i)/(ii)read withRule 3(1)	Unfurnished rent free accommodation provided to other employees	Taxable value of perquisites i. If house property is owned by the employer, the taxable value of perquisite shall be: A. 15% of salary, if population of city where accommodation is provided exceeds 25 lakhs B. 10% of salary, if population of city where accommodation is provided exceeds 10 lakhs but does not exceed 25 lakhs C. 7.5% of salary, if accommodation is provided in any other city ii. If house property is taken on lease or rent by the employer, the taxable value of perquisite shall be: i. Lease rent paid or payable by the employer or 15% of the salary, whichever is lower Salary includes: a) Basic Pay b) Dearness Allowance (only to the extent it forms part of retirement benefit salary) c) Bonus d) Commission e) All other allowances (only taxable portion) f) Any monetary payment which is chargeable to tax But does not include i. Value of any prerequisite ii. Employer’s contribution to PF iii. Benefits received at the time of retirement like gratuity, pension etc. Note:* 1) Rent free accommodation is not chargeable to tax if provided in remote area. 2) Rent free accommodation provided to High Court or Supreme Court Judges, Union Ministers, Leader of Opposition in Parliament, an official in Parliament and Serving Chairman and members of UPSC is tax free prerequisite. 3) The value so determined shall be reduced by the amount of rent, if any, recovered from the employee. 4) If employee is transferred and retain property at both the places, the taxable value of perquisites for initial period of 90 days shall be determined with reference to only one accommodation (at the option of the assessee). The other one will be tax free. However after 90 days, taxable value of perquisites shall be charged with reference to both the accommodations.
41.	17(2)(i)/(ii) read withRule 3(1)	Rent free furnished accommodation	Taxable value of perquisites shall be computed in following manner: a) Taxable value of perquisite assuming accommodation to be provided to the employee is unfurnished b) Add: 10% of original cost of furniture and fixtures (if these are owned by the employer) or actual higher charges paid or payable (if these are taken on rent by the employer). c) Less: The value so determined shall be reduced by the amount of rent, if any, recovered from the employee
42.	17(2)(i)/(ii) read withRule 3(1)	Accommodation provided in a hotel Hotel accommodation will not be chargeable to tax if : a) It is provided for a total period not exceeding in aggregate 15 days in the financial year; and b) Such accommodation in hotel is provided on employee’s transfer from one place to another place.	Taxable value of perquisite shall be lower of following: a) Actual charges paid or payable by the employer to such hotel; or b) 24% of salary
43.	17(2)(viii)read with Rule 3(2)	Motor Car / Other Conveyance	Taxable value of perquisites (See Note 1 below)
43A.	17(2)(iv)	Any sum paid by employer in respect of any obligation of an employee	Fully Taxable
44.	17(2)(viii)read with Rule 3(3)	Services of a domestic servant including sweeper, gardener, watchmen or personal attendant (taxable only in case of specified employee [See Note 4])	Taxable value of perquisite shall be salary paid or payable by the employer for such services less any amount recovered from the employee.
45.	17(2)(viii)read with Rule 3(4)	Supply of gas, electricity or water for household purposes	Taxable value of perquisites: ➢ Manufacturing cost per unit incurred by the employer., if provided from resources owned by the employer; ➢ Amount paid by the employer, if purchased by the employer from outside agency Note: 1. Any amount recovered from the employee shall be deducted from the taxable value of prerequisite. 2. Taxable in case of specified employees only [See note 4]
46.	17(2)(viii)read with Rule 3(5)	Education Facilities	Taxable value of perquisites (See Note 2 below)
47.	17(2)(viii)read with Rule 3(6)	Transport facilities provided by the employer engaged in carriage of passenger or goods (except Airlines or Railways)	Value at which services are offered by the employer to the public less amount recovered from the employee shall be a taxable perquisite
48.	17(2)(v)	Amount payable by the employer to effect an insurance on life of employee or to effect a contract for an annuity	Fully Taxable
49.	17(2)(vi) read with Rule 3(8)/3(9)	ESOP/ Sweat Equity Shares	Fair Market value of shares or securities on the date of exercise of option by the assessee less amount recovered from the employee in respect of such shares shall be the taxable value of perquisites. Fair Market Value shall be determined as follows: a) In case of listed Shares: Average of opening and closing price as on date of exercise of option (Subject to certain conditions and circumstances) b) In case of unlisted shares/ security other than equity shares: Value determined by a Merchant Banker as on date of exercise of option or an earlier date, not being a date which is more than 180 days earlier than the date of exercise of the option. Note:The Finance Act, 2020 has deferred the taxation of perquisite in case of start-ups from date of allotment to the earliest of the following three dates: 1. Expiry of 48 months from the end of the relevant assessment year; 2. Sale of such shares by the employees; 3. Date on which employee ceases to be employee of the start-up. The eligible start-up shall accordingly, be required to deposit tax with the government within 14 days of the happening of any of the above events (whichever is earlier). However, Section 17(2)(vi) has not been amended, thus the income shall be computed in the year in which shares are allotted but tax shall be paid in subsequent year.
50.	17(2)(vii)	Employer’s contribution towards superannuation fund	Taxable in the hands of employee to the extent such contribution exceeds Rs.1,50,000
51.	17(2)(viii) read with Rule 3(7)(i)	Interest free loan or Loan at concessional rate of interest	Interest free loan or loan at concessional rate of interest given by an employer to the employee (or any member of his household) is a perquisite chargeable to tax in the hands of all employees on following basis: 1) Find out the “maximum outstanding monthly balance” (i.e. the aggregate outstanding balance for each loan as on the last day of each month); 2) Find out rate of interest charged by the SBI as on the first day of relevant previous year in respect of loan for the same purpose advanced by it; 3) Calculate interest for each month of the previous year on the outstanding amount (mentioned in Step 1) at the rate of interest given in Step 24) From the total interest calculated for the entire previous year (step 3), deduct interest actually recovered, if any, from employee5) The balance amount (Step 3-Step 4) is taxable value of perquisiteNothing is taxable if: a) Loan in aggregate does not exceed Rs. 20,000; or b) Loan is provided for treatment of specified diseases ( Rule 3A) like neurological diseases, Cancer, AIDS, Chronic renal failure, Hemophilia (specified diseases). However, exemption is not applicable to so much of the loan as has been reimbursed to the employee under any medical insurance scheme.
52.	17(2)(viii) read with Rule 3(7)(ii)	Facility of travelling, touring and accommodation availed of by the employee or any member of his household for any holiday	a) Taxable value of perquisite shall be expenditure incurred by the employer less amount recovered from employee. b) Where such facility is maintained by the employer, and is not available uniformly to all employees, the value of benefit shall be taken to be the value at which such facilities are offered by other agencies to the public.
53.	17(2)(viii) read with Rule 3(7)(iii)	Free food and beverages provided to the employee	1) Fully Taxable: Free meals in excess of Rs. 50 per meal less amount paid by the employee shall be a taxable prerequisite 2) Exempt from tax: Following free meals shall be exempt from tax: a) Food and non-alcoholic beverages provided during working hours in remote area or in an offshore installation; b) Tea, Coffee or Non-Alcoholic beverages and Snacks during working hours are tax free perquisites; c) Food in office premises or through non-transferable paid vouchers usable only at eating joints provided by an employer is not taxable, if cost to the employer is Rs. 50(or less) per meal.
54.	17(2)(viii) read with Rule 3(7)(iv)	Gift or Voucher or Coupon on ceremonial occasions or otherwise provided to the employee	a) Gifts in cash or convertible into money (like gift cheque) are fully taxable b) Gift in kind up to Rs.5,000 in aggregate per annum would be exempt, beyond which it would be taxable.
55.	17(2)(viii) read with Rule 3(7)(v)	Credit Card	a) Expenditure incurred by the employer in respect of credit card used by the employee or any member of his household less amount recovered from the employee is a taxable prerequisite b) Expenses incurred for official purposes shall not be a taxable perquisite provided complete details in respect of such expenditure are maintained by the employer
56.	17(2)(viii) read with Rule 3(7)(vi)	Free Recreation/ Club Facilities	a) Expenditure incurred by the employer towards annual or periodical fee etc. (excluding initial fee to acquire corporate membership) less amount recovered from the employee is a taxable prerequisite b) Expenses incurred on club facilities for the official purposes are exempt from tax. c) Use of health club, sports and similar facilities provided uniformly to all employees shall be exempt from tax.
57.	17(2)(viii) read with Rule 3(7)(vii)	Use of movable assets of the employer by the employee is a taxable perquisite	Taxable value of perquisites a) Use of Laptops and Computers: Nil b) Movable asset other than Laptops, computers and Motor Car: 10% of original cost of the asset (if asset is owned by the employer) or actual higher charges incurred by the employer (if asset is taken on rent) less* amount recovered from employee.See Note 1* for computation of perquisite value in case of use of the Motor Car
58.	17(2)(viii) read with Rule 3(7)(viii)	Transfer of movable assets by an employer to its employee	Taxable value of perquisites a) Computers, Laptop and Electronics items: Actual cost of asset less depreciation at 50% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee b) Motor Car: Actual cost of asset less depreciation at 20% (using reducing balance method) for each completed year of usage by employer less amount recovered from the employee c) Other movable assets: Actual cost of asset less depreciation at 10% (on SLM basis) for each completed year of usage by employer less amount recovered from the employee.
59.	17(2)(viii) read with Rule 3(7)(ix)	Any other benefit or amenity extended by employer to employee	Taxable value of perquisite shall be computed on the basis of cost to the employer (under an arm’s length transaction) less amount recovered from the employee. However, expenses on telephones including a mobile phone incurred by the employer on behalf of employee shall not be treated as taxable perquisite.
60.	10(10CC)	Tax paid by the employer on perquisites (not provided for by way of monetary payments) given to employee	Fully exempt
61.	Proviso to section 17(2)	Medical facilities in India	a) Expense incurred or reimbursed by the employer for the medical treatment of the employee or his family (spouse and children, dependent – parents, brothers and sisters) in any of the following hospital is not chargeable to tax in the hands of the employee:i. Hospital maintained by the employer.ii. Hospital maintained by the Government or Local Authority or any other hospital approved by Central Governmentiii. Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases.b) Medical insurance premium paid or reimbursed by the employer is not chargeable to tax.However, the medical facility is taxable only in case of Specified Employees [See note 4]
62.	Proviso to section 17(2)	Medical facilities outside India	Any expenditure incurred or reimbursed by the employer for medical treatment of the employee or his family member outside India is exempt to the extent of following (subject to certain condition): a. Expenses on medical treatment – exempt to the extent permitted by RBI. b. Expenses on stay abroad for patient and one attendant – exempt to the extent permitted by RBI. c. Expenditure incurred on travelling of patient and one attendant- exempt, if Gross Total Income (before including the travel expenditure) of the employee, does not exceed Rs. 2,00,000.
63.	Proviso to section 17(2)	Medical facility or reimbursement for COVID-19 treatment	Any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family in respect of any illness relating to Covid-19, shall not be taxable as perquisite in the hands of the employee. However, this benefit shall be allowed subject to certain conditions as may be notified by the Government in this behalf. [applicable w.e.f. Assessment Year 2020-21]

C. Deduction from salary

1.	16(ia)	Standard Deduction	Rs. 50,000 or the amount of salary, whichever is lower (Any salaried person & pensioners)
2.	16 (ii)	Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)	Least of the following is exempt from tax: a) Rs 5,000 b) 1/5th of salary (excluding any allowance, benefits or other prerequisite) c) Actual entertainment allowance received
3.	16(iii)	Employment Tax/ Professional Tax.	Amount actually paid during the year. However, if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amount is allowed as deduction.

D. Retirement Benefits

Leave Encashment

1.	10(10AA)	Encashment of unutilized earned leave at the time of retirement of Government employees	Fully Exempt
2.	10(10AA)	Encashment of unutilized earned leave at the time of retirement of other employees (not being a Government employee)	Least of the following shall be exempt from tax: a) Amount actually received b) Unutilized earned leave* X Average monthly salary c) 10 months Average Salary** d) Rs. 3,00,000 * While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each completed year of service rendered to the current employer Average salary = Average Salary* of last 10 months immediately preceding the retirement ***Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission

Retrenchment Compensation

10(10B)

Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947 (Subject to certain conditions).

Least of the following shall be exempt from tax:
a) Amount calculated as per section 25F(b)of the Industrial Disputes Act, 1947;
b) Rs. 5,00,000; or
c) Amount actually received
Note:
i. Relief under Section 89(1) is available
ii. 15 days average pay for each completed year of continuous service or any part thereof in excess of 6 months is to be adopted under section 25F(b) of the Industrial Disputes Act,1947

Gratuity

4.	10(10)(i)	Gratuity received by Government Employees (Other than employees of statutory corporations)	Fully Exempt
5.	10(10)(ii)	Death -cum-Retirement Gratuity received by other employees who are covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).	Least of following amount is exempt from tax: 1. (15/26) X Last drawn salary* X completed year of service or part thereof in excess of 6 months. 2. Rs. 20,00,000 3. Gratuity actually received. 7 days in case of employee of seasonal establishment. * Salary = Last drawn salary including DA but excluding any bonus, commission, HRA, overtime and any other allowance, benefits or perquisite
6.	10(10)(iii)	Death -cum-Retirement Gratuity received by other employees who are not covered under Gratuity Act, 1972 (other than Government employee) (Subject to certain conditions).	Least of following amount is exempt from tax: 1. Half month’s Average Salary* X Completed years of service 2. Rs. 20,00,000 3. Gratuity actually received. Average salary = Average Salary of last 10 months immediately preceding the month of retirement * Salary = Basic Pay + DA (to the extent it forms part of retirement benefits)+ turnover based commission

Pension

7.	–	Pension received from United Nation Organization by the employee of his family members	Fully Exempt
8.	10(10A)(i)	Commuted Pension received by an employee of Central Government, State Government, Local Authority Employees and Statutory Corporation	Fully Exempt
9.	10(10A)(ii)	Commuted Pension received by other employees who also receive gratuity	1/3 of full value of commuted pension will be exempt from tax
10.	10(10A)(iii)	Commuted Pension received by other employees who do not receive any gratuity	1/2 of full value of commuted pension will be exempt from tax
11.	10(19)	Family Pension received by the family members of Armed Forces	Fully Exempt
12.	57(iia)	Family pension received by family members in any other case	33.33% of Family Pension subject to maximum of Rs. 15,000 shall be exempt from tax

Voluntary Retirement

13.

10(10C)

Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions)

Least of the following is exempt from tax:
1) Actual amount received as per the guidelines i.e. least of the following
a) 3 months salary for each completed year of services
b) Salary at the time of retirement X No. of months of services left for retirement; or
2) Rs. 5,00,000

Provident Fund

14.

–

Employee’s Provident Fund

For taxability of contribution made to various employee’s provident fund and interest arising thereon see Note 3.

National Pension System (NPS)

15.

10(12A)/10(12B)

National Pension System

Any payment from the National Pension System Trust to an assessee on closure of his account or on his opting out of the pension scheme referred to in section 80CCD, to the extent it does not exceed 60% of the total amount payable to him at the time of such closure or his opting out of the scheme.

Note: Partial withdrawal from NPS shall be exempt to the extent of 25% of amount of contributions made by the employee.

E. Arrear of Salary and relief under section 89(1)

1.	15	Arrear of salary and advance salary	Taxable in the year of receipt. However relief under section 89 is available
2.	89	Relief under Section 89	If an individual receives any portion of his salary in arrears or in advance or receives profits in lieu of salary, he can claim relief as per provisions of section 89 read with rule 21A
3.	89A	Relief under 89A	Relief from taxation in income from retirement benefit account maintained in a notified country in accordance with Rule 21AAA.

F. Other Benefits

1.	–	Lump-sum payment made gratuitously or by way of compensation or otherwise to widow or other legal heirs of an employee who dies while still in active service [Circular No. 573, dated 21-08-1990]	Fully exempt in the hands of widow or other legal heirs of employee
2.	–	Ex-gratia payment to a person (or legal heirs) by Central or State Government, Local Authority or Public Sector Undertaking consequent upon injury to the person or death of family member while on duty [Circular No. 776, dated 08-06-1999]	Fully exempt in the hands of individual or legal heirs
3.	–	Salary received from United Nation Organization [Circular No. 293, dated 10-02-1981]	Fully exempt
4.	10(6)(ii)	Salary received by foreign national as an officials of an embassy, high commission, legation, consulate or trade representation of a foreign state	Fully exempt if corresponding official in that foreign country enjoys a similar exemption
5.	10(6)(vi)	Remuneration received by non-resident foreign citizen as an employee of a foreign enterprise for services rendered in India, if: a) Foreign enterprise is not engaged in any trade or business in India b) His stay in India does not exceed in aggregate a period of 90 days in such previous year c) Such remuneration is not liable to deducted from the income of employer chargeable under this Act	Fully exempt
6.	10(6)(viii)	Salary received by a non-resident foreign national for services rendered in connection with his employment on a foreign ship if his total stay in India does not exceed 90 days in the previous year.	Fully exempt
7.	–	Salary and allowances received by a teacher /professor from SAARC member state (Subject to certain conditions).	Fully exempt

The post Taxability of various components of salary – Income from Different Sources AY 2023-2024 (FY 2022-2023) appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

7th CPC CEA AND HOSTEL SUBSIDY CLAIM FOR CDA IN CASES OF PHYSICAL CASUALTY FATAL CASES

admin — Sat, 02 Oct 2021 17:49:07 +0000

CEA claim for death in harness circumstances – Wards of all death in harness circumstances are also eligible for Children Education Allowance @ Rs 2250 per month and Hostel Subsidy @ Rs 6750 per month as of 01 July 2017. For Special Children, the allowance is doubled.

CEA Form 2021 PDF Download

CEA claim for death in harness circumstances

CEA APPLICABLE FROM CDA FOR WARDS OF PHYSICAL CASUALTY

1. Consequent to the implementation of 7th Central Pay Commission, wards of all death in harness cases (to include Physical Casualty, Missing in Action, Medical Boarded out cases) are also eligible for claiming Children Education Allowance @ Rs 2250 per month and Hostel Subsidy @ Rs 6750 per month wef 01 Jul 2017. The amount is double for Special Child.

2. Claims in respect of all Officer Physical Casualty cases are to be processed through DIAV to CDA O Pune .

3. Claim can only be made for eldest 2 children for upto Class 12.

4. Claim has to be sent after the end of academic session.

5. Following documents are to be sent :

(a) Contingent bill.
(b) Self declaration by the NoK.
(c) Certificate from the Head of Institution ( School Principal)
(d) Cancelled Cheque.

6. Completed documents may please be sent to:

(a) Officers:

R&W Section, DIAV,104 Maude Lines, Delhi Cantt-110010

(b) JCO/OR: Respective Record Offices

7. All eligible beneficiaries who have not claimed CEA since AY 2017, may prepare claim from AY 2017 (July 17 onwards) to AY 2021 immediately to the above mentioned address.

8. Forms are attached.

9. Please note – this allowance is from Govt of India and the Education grant from DIAV will continue as earlier.

Children Education Allowance: Claim Form

From

Mrs ________________
W/O _______________
Home Address _____
_____________________

Rehabilitation & Welfare Section
Directorate of Indian Army Veterans (DIAV)
Adjutant General’s Branch
IHQ of MoD (Army) 104, Cavalry Road
Delhi Cantt -110010

CLAIM FOR CHILDREN EDUCATION ALLOWANCE (CEA)/
HOSTEL SUBSIDY FOR WARDS OF PHYSICAL CASUALTY (FATAL) CASES

1. The following documents regarding Children Education Allowance (CEA)/ Hostel Subsidy for academic year _________ in respect of Master/ Kumari _________ _________ _________ wards of No _________ _________ Rank _________ _________ Name _________ _________ is forwarded herewith for your further necessary action please :-

(a) Contingent bill duly completed.
(b) Self Declaration certificate duly signed by the NOK.
(c) Certificate from the head of Institution.
(d) Cancelled Cheque.

Dated :

(Signature)

CONTINGENT BILL

For official use only

File No :

1.	Contingent Bill No	_____________ of ____________	OFFICE STAMP
2.	Amount on this bill	: Rs ____________ ____________
3.	Approved Payment	: Rs ____________ ____________
4.	Deductions (If any)	: Rs ____________ ____________

TO BE FILLED AND SIGNED BY THE BENEFICIARY
(ALL FIELDS ARE MANDATORY)

1. I hereby apply for the reimbursement of Children Education Allowance/Hostel Subsidy for my child/children and relevant particulars are furnished below :-

(a)	Rank & Name of the Govt Servant
(b)	Personal No / Army No
(c)	Name of the Unit
(d)	Name of NOK

2. Details of the child/children for whom CEA / Hostel Subsidy claimed:-

Sequence	Name of the child	DOB	Standard/ Class	Academic year	Name and Place of the School / institution
1st Child
2nd Child

3 Re-imbursement of Expenditure:-

Sequence	Period for which claimed	Amount Claimed for CEA	Amount Claimed for Hostel Subsidy	Total
1st Child
2nd Child

Total amount claimed Rs

4. Certified that the above charges/expenditure have been necessarily incurred by the student and he/she is not in receipt of any other concession scholarship from the school/college as well as from the State/ Central Government.

5. This amount has not been claimed from PCDA/ PAO(OR)/ any other source.

6. Certified that the claim has been prepared strictly as per the rates and instructions laid down in the following letters:-

(a) Govt of India, Department of Personnel & Training letter No A-27012/02/2017- Estt.(AL) dt 16 Aug 2017.
(b) Govt of India, Min of Def letter No 1(23)/2017/D (Pay/Services) dt 15 Sep 2017.
(c) Govt of India, Department of Personnel & Training letter No A-27012/02/2017- Estt.(AL) dt 16/17 Jul 2018.
(d) Adjutant Generals Branch/Addl Dte Gen Personnel Services letter No A/32813/ Circular/AG/PS -3(a)/01/2018 dt 21 Aug 2018.
(e) Adjutant Generals Branch/Addl Dte Gen Personnel Services letter No C/7099/ Policy/ SAPCS/2020 dt 06 Nov 2020.

7. Certified that the school/college is Govt/ Govt aided/ unaided, recognized by Central/ State Education Board (name of the state/UT) vide Govt letter No/Affiliation code dated.

8. Bank Details (Cancelled Cheque/ NEFT Form mandatory).

Account Holder’s Name
Bank Name, Branch and Address
Account Number
IFSC Code

9. Address (PIN Code mandatory).

Permanent Address	Correspondence Address

PIN –	PIN –
Mobile Number –

Dated :

(Signature of Father/Mother/
Legal Guardian of the child)

COUNTERSIGNED

10. Certified that amount claimed above has actually been paid by the student and received by this School/ Institute. Rates of tuition fees, hostel charges(messing charges included) claimed above are the actual charges as approved by the Competent Authority.

Office seal/Round stamp
Date :

(Signature of Principal/Head of School)
(with appointment stamp)

Children Education Allowance: Format of Self Declaration Certificate

Appendix `D’
(Ref para 5(d) of AG’s Branch/ADG (PS) letter No
C/7099/Policy/SAPCS/2020 dt 06 Nov 2020.

SELF DECLARATION CERTIFICATE

1. Certified that the child/children below in respect of whom re-imbursement under children education assistance claimed is/are wholly dependent upon me:-

Ser No	Name of Children	School in which studying with location	Class in which the child is studying	Date of birth of the child	Period for which claimed	Amount of reimbursement claimed for the pd
1

Total

2. Certified that my child/children in respect of whom reimbursement under children education assistance claimed is/are studying in the school mentioned at column(c) which is/are recognized school(s).

3. Certified that I am a Government Servant/NOT a Government Servant.

4. Certified that during the period covered by this claim, the child/children attended the school regularly and did not absent himself/herself/themselves from the school without proper leave for a period exceeding one month.

5. In the event of any change in the particulars given above which effect my eligibility for reimbursement under children education assistance, I undertake to intimate the same promptly and also refund excess payment, if any made to me.

Date :

Signature of NOK : _________
Name of NOK : _____________
Army No : __________________
Rank : ______________________
Name : _____________________

COUNTERSIGNED

Place :
Date :

(Signature of Record Offr/Any Cl-1 Gazetted Offr)

Children Education Allowance: Format of Certificate from the Head of Institution

Appendix ‘A’

(Ref para 5(d) of AG’s Branch/ADG (PS) letter No
C/7099/Policy/ SAPCS/2020 dt 06 Nov 2020.

CERTIFICATE FROM THE HEAD OF INSTITUTION/SCHOOL
(FOR REIMBURSEMENT OF CEA)

Ref No : ____________

Dated : ____________

It is certified that Master/Miss ____________ ____________ having, Admission No ____________ DOB ____________ Son/Daughter of Mr/Mrs ____________ ____________ ____________ was studying in Class ____________ Sec ____________ Roll No ____________ during the previous academic year from ____________ to ____________ School/Institution, namely ____________ ____________ ____________ ____________ ____________ vide affiliation Regd No/Code ____________ ____________ and pattern ____________ curriculum.

Place :
Date :

Signature of Principal
(Affix School Stamp)

CLAIM FOR CHILDREN EDUCATION ALLOWANCE (CEA)/ HOSTEL SUBSIDY FOR WARDS OF PHYSICAL CASUALTY (FATAL) CASES PDF DOWNLOAD

The post 7th CPC CEA AND HOSTEL SUBSIDY CLAIM FOR CDA IN CASES OF PHYSICAL CASUALTY FATAL CASES appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

CEA 2021 – Clarifications on Children Education Allowance & Hostel Subsidy to Government Servants during COVID-19 epidemic Lockdown period

admin — Tue, 17 Aug 2021 16:18:10 +0000

CEA 2021 – Clarifications on Children Education Allowance (CEA) during Covid-19 epidemic Lockdown period

RBE No.49/2021
PC-VII No.172

भारत सरकार Government of India
रेल मंत्रालय Ministry of Railways
रेलवे बोर्ड (Railway Board)

No. E(W)2017/ED-2/3

New Delhi, dated: 12.08.2021

The General Manager(P)
All Indian Railways and
Production Units.

Sub: Clarifications on Children Education Allowance (CEA) during Covid-19 epidemic Lockdown period.

Please refer to Railway Board’s letter of even number dated 13.08.2018 circulating therewith consolidated instructions on the subject of Children Education Allowance (CEA) & Hostel Subsidy to Government Servants.

Now Ministry of Personnel, Public Grievances and Pensions (Department of Personnel & – Training) vide their OM No.A-27012/02/2017-Estt(AL) dated 01.07.2021 have issued a clarification on Children Education Allowance during COVID-19 epidemic Lockdown period (copy enclosed). The same is circulated herewith for guidance of all concerned. These instructions shall apply mutatis-mutandis to Railway employees.

Please acknowledge receipt.

DA: As above

(Ashutosh Garg)
Dy.Director Estt.(Welfare)II
Railway Board

CEA 2021

The post CEA 2021 – Clarifications on Children Education Allowance & Hostel Subsidy to Government Servants during COVID-19 epidemic Lockdown period appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

Children Education Allowance CEA during COVID-19 Lockdown period – Latest DoPT Order

admin — Thu, 01 Jul 2021 16:05:39 +0000

CEA Latest DoPT Order 2021 | Child Education Allowance 2020-2021

Latest DoPT Orders 2021

No.A-27012/ 02 / 2017-Estt.(AL)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel & Training

Block-IV, Old JNU Campus, New Delhi.
Dated: 1st July, 2021

OFFICE MEMORANDUM

Subject: Clarifications on Children Education Allowance (CEA) during COVID-19 epidemic Lockdown period.

This Department has been receiving several references/ queries from Central Government employees stating that in the prevailing pandemic situation, result/report cards were not sent to the parents by the School through SMS / email, and fee is also being deposited online, and the parents are having difficulty in claiming CEA.

2 . The matter has been considered and it has been decided that in relaxation of para 2(b) of this Department’s OM No.A-27012/02/2017- Estt.(AL) dated 17th July, 2018, the CEA claims may also be considered through a self-certification made from the concerned employees or through printout of e-mail/SMS of result/ report card/ fee payment, in addition to the prescribed modes of claims only for the academic years ending March, 2020
and March, 2021.

Opening of reimbursement of Children education allowance CEA claim for Central Government employees for the academic year 2020-2021

Cases already settled in favour of the Central Government servant need not be reopened.

Hindi version will follow.

(Sunil Kumar)
Under Secretary to the Government of India

Ministries/ Departments of the Government of India.
NIC with a request to upload the OM on the website of DoPT.

Download CEA Latest DoPT Order 2021

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Opening of reimbursement of Children education allowance CEA claim for Central Government employees for the academic year 2020-2021

admin — Sat, 10 Apr 2021 16:42:29 +0000

CEA claim for Central Government employees: For the academic year 2020-2021, reimbursement of the Children Education Allowance (CEA) claim for Central Government employees.

Central Government employees are now eligible to apply for CEA claim for their wards for the academic year 2020-2021 from 01.04.2021. The following are the guidelines to apply for reimbursement of the 7th CPC Children education allowance for their children as per the DoPT orders.

The reimbursement of Children Education allowance / Hostel subsidy can be claimed only for the two eldest surviving children. In case, if the second child birth results in twins/multiple birth, the reimbursement will be applicable for the second birth children under the conditions laid down in the OM.

The amount of reimbursement of Children education allowance will be Rs 2250/- per month {fixed} per child. This amount is of Rs 2250/- is fixed irrespective of the actual expenses incurred by the Govt Servant. Hence, the total amount of claim will be Rs 27000/- per academic year. Provided that during any period which is treated as “dies non”, the Government servant shall not eligible for the CEA/Hostel Subsidy for the period. The claim is eligible for the child studies from Class first to Class twelfth standard plus two classes before the First standard. {i.e} either among the three classes from Preschool, LKG & UKG only two classes are eligible for reimbursement. Most of the Government employees usually make claim to Kinder Gartens classes only.

The reimbursement of Children education allowance can be made by an application with a production of Bonafide certificate issued by the Head of the Institution for the period/year for which claim is preferred. The certificate should confirm that the child studied in that school during the previous academic year. Cash paid bills to the school institution are not mandatory for the claim. The school should be recognised by the State/Central/Any other board of the institution.

The reimbursement of Children education allowance for Divyaang Children {Disabled Children} of Government employees shall be payable at double the normal rates of CEA i.e Rs 4500/- per month {fixed}.

In case both the spouses are Government servants, only one of them can avail reimbursement under Children Education Allowance and Hostel Subsidy.

CEA is allowed in case of children studying through “Correspondence or Distance Learning” subject to other conditions laid down herein.

The reimbursement of Children education allowance and Hostel subsidy shall have no nexus with the performance of the child in his/her class. In other words, even if the child fails in a particular class, the reimbursement of Children education allowance and Hostel subsidy shall not be stopped.

As per the Department of Personnel & Training (DoPT) this CEA will go up when the Dearness Allowance (DA) on the revised pay structure goes up by 50 per cent. According to the DoPT norms, a central government employee is eligible for the CEA for two children only and the CEA will go up by 25 per cent automatically when the DA rises 50 per cent of the revised pay structure. However, in the case of a Divyang child, the CEA gets doubled at Rs 4,500 per month.
Apart from CEA, a central government employee is eligible for a monthly hostel subsidy of Rs 6,750 per month as well. The reimbursement of CEA and Hostel subsidy will be claimed only after the completion of the financial year. Hostel subsidy is applicable in respect of the child studying in a residential institution located atleast 50 Kilometres from the residence of the Government Servant.

A copy of the application of reimbursement of Children education allowance and Hostel subsidy with a bonafide certificate to be obtained from the Schools/Institution is enclosed.

Reimbursement of CEA Certificate from the head of institution School

Application for Reimbursement of Children Education Allowance

Bonafide Certificate from the head of institution school for claiming Hostel Subsidy

Child Education Allowance form for central govt. employees 2021

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Child Education Allowance Tax Exemption Limit: If your employer pays you a children’s education allowance, you will be eligible for a tax exemption under the Income Tax Act. However, the maximum amount exempted is Rs. 100 per month or Rs. 1200 per annum for a maximum of up to 2 children. In addition, under section 80C, you can exempt the costs of your children’s education.

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7th CPC Children Education Allowance / Hostel subsidy – Jammu and Kashmir Central Government Employees

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Central Government Employees

GOVERNMENT OF JAMMU AND KASHMIR
FINANCE DEPARTMENT
CIVIL SECRETARIAT, JAMMU

No. A/Clar(2019)-676/J

Dated: 14-08-2020

Subject: Clarification on Children Education Allowance / Hostel subsidy.

Consequent upon the implementation of Seventh Pay Commission Allowances after the Reorganization of the State of Jammu & Kashmir, Finance Department has issued Govt. Order No. 473-F dated: 28.11.2019 wherein CEA /Hostel Subsidy was granted in favour of the employees of Union Territory of Jammu & Kashmir. Various queries have been received in the Finance Department from certain quarters regarding CEA/Hostel Subsidy.

After examining the issue, it has been decided to issue the following clarification on the subject of Children Education Allowance and Hostel Subsidy:-

Also check: Implementation of Government decision on 7th CPC recommendations on Night Duty Allowance (NDA)

1. The maximum ceiling amount for reimbursement of Children Education Allowance is Rs 2250/-per month per child and Rs 6750/- per month per child for hostel subsidy. The CEA amount is fixed irrespective of actual expenses incurred, but for claiming Hostel subsidy a certificate from the institute, where the child is studying shall indicate the amount of lodging and boarding charges paid by the employee to the residential educational institute. The reimbursable amount of the Hostel subsidy will be the actual expenses incurred or Rs 6750/- per month whichever is less.
2. Children Education Allowance and Hostel subsidy can be claimed by only one employee if both spouses are employed.
3. The reimbursement of CEA and Hostel subsidy will be made only once in a year after the completion of Financial year i.e., in the month of April/May. For example claim of CEA and Hostel subsidy for the financial year 2020-21 shall be submitted in April /May 2021.
4. The application for claiming the reimbursement is attached as Annexure “A”. In addition a bonafide certificate is to be obtained from Head of Educational Institution confirming that the child studied in the school during the period of the claim (Annexure “B”). In case such a certificate cannot be obtained, a self attested copy of the report card and receipt/ e- receipt of the institute can be produced as a supporting document.

(S. L. Pandita)
Director General (Codes)
Finance Department

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