Conveyance Allowance Archives - CENTRAL GOVERNMENT EMPLOYEES NEWS

PAYMENT OF TRAVELLING ALLOWANCE TO THE OFFICIALS DEPLOYED FOR BYE-ELECTION TO ASSEMBLY CONSTITUENCY NO.39 (RAJINDER NAGAR)

admin — Sat, 24 Sep 2022 07:20:59 +0000

Conveyance Allowance for By-Election Duty to Assembly Constituency No.39 Rajinder Nagar held on 23 June 2022

Travelling Allowance to the Officials Deployed for Election Duty in connection with Election to the Bye-election to Assembly Constituency No.39 (Rajinder Nagar) held on 23 Jun 2022 – Prescribed claim form and entitlement of conveyance

MINISTRY OF DEFENCE
Office of the JS & CAO

PAYMENT OF TRAVELLING ALLOWANCE TO THE OFFICIALS DEPLOYED FOR BYE-ELECTION TO ASSEMBLY CONSTITUENCY NO.39 (RAJINDER NAGAR)

1. References:-

(a) Govt of NCT of Delhi/ Finance Department (Policy Division) Office Memorandum No.F.20/19/ 2013/AC/1908 -1911 dated 07 Jun 2022.

(b) Ministry of Defence/ D(Est.I) ID Note No.A-438014/01/2022-D (Est.I/Gp.I)) dated 28 Jul 2022.

2. Officials who were deployed for Election Duty in connection with Election to the Bye-election to Assembly Constituency No.39 (Rajinder Nagar) held on 23 Jun 2022 are entitled for reimbursement of expenses incurred by them under the TA Rules for hiring conveyance, if no conveyance facility was provided to them.

3. The officials deployed for the Election related duties may furnish their claim in the specific prescribed proforma and forward the same to the concerned administrative section in triplicate latest by 10 Nov 2022 alongwith photocopies of cheque leaf, appointment orders and other supporting documents issued by concerned election authorities.

4. The claims for long term election duty like Sector Officer etc will be verified by the concerned RO/AROs and for short term duty i.e. for trainings and one day election duty TA claim bills of the officials will be verified by the AOs of concerned administrative section and duly countersigned by the SAO/ Mov.

5. The entitlement of conveyance is as given below:

Grade Pay (in the Pre- revised scale	Entitlement *	Rate	Rate
		Initial Charges	Per Km
₹ 4200 /- (L-6) & above Taxi	Taxi	₹ 25 for first Km	₹ 14.00
Below ₹ 4200/- (L-6)	Auto Rickshaw	₹ 25 for 1.5 Kms	₹ 09.50

* In case of journey by bus, actual fare is to be claimed.

6. The reimbursement shall, however, be restricted to the concerned officials as per TA Rules applicable.

7. All Coord Sections are requested to widely circulate the above instructions to all sections under their control for information of the employees concerned.

8. This has the approval of Competent Authority.

(Vinod Kumar)
Dy Director (Coord)

Conveyance Allowance for By-Election Duty

The post PAYMENT OF TRAVELLING ALLOWANCE TO THE OFFICIALS DEPLOYED FOR BYE-ELECTION TO ASSEMBLY CONSTITUENCY NO.39 (RAJINDER NAGAR) appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

List of benefits available to Salaried Persons for AY 2023-24 FY 2022-23 under Income Tax as amended by Finance Act, 2022

admin — Sun, 19 Jun 2022 15:23:47 +0000

List of benefits available to Salaried Persons^*

[AY 2023-24]

S.N.	Section	Particulars	Benefits
A.	Allowances
1.	10(13A)	House Rent Allowance (Sec. 10(13A) & Rule 2A)	Least of the following is exempt: a) Actual HRA Received b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras) 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 rent ii. 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 10th October, 2013].
2.	10(14)	Children Education Allowance	Up to Rs. 100 per month per child up to a maximum of 2 children is exempt
3.	10(14)	Hostel Expenditure Allowance	Up to Rs. 300 per month per child up to a maximum of 2 children is exempt
4.	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
5.	Sec. 10(14)	Transport Allowance 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; or b) Rs. 10,000 per month.
6.	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
7.	10(14)	Any Allowance granted to meet the cost of travel on tour or on transfer	Exempt to the extent of expenditure incurred
8.	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
9.	10(14)	Helper/Assistant Allowance	Exempt to the extent of expenditure incurred
10.	10(14)	Research Allowance granted for encouraging the academic research and other professional pursuits	Exempt to the extent of expenditure incurred
11.	10(14)	Uniform Allowance	Exempt to the extent of expenditure incurred
12.	10(7)	Foreign allowances or perquisites paid or allowed by Government to its employees (an Indian citizen) posted outside India	Fully Exempt
13.	–	Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)	Fully Exempt.
14.	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
15.	–	Allowances paid by the UNO to its employees	Fully Exempt
16.	10(45)	Allowances to Retired Chairman/Members of UPSC (Subject to certain conditions)	Exempt subject to maximum of Rs.14,000 per month for defraying services of an orderly and for secretarial assistant on contract basis.The value of residential telephone free of cost and the number of free calls to the extent of 1500 per month shall be exempt.
17.	Sec. 10(14)	Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)	Amount exempt from tax varies from Rs. 300 per month to Rs. 7,000 per month.
18.	Sec. 10(14)	Border area allowances, Remote Locality allowance or Disturbed Area allowance or Difficult Area Allowance (Subject to certain conditions and locations)	Amount exempt from tax varies from Rs. 200 per month to Rs. 1,300 per month.
19.	Sec. 10(14)	Tribal area allowance given in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa	Rs. 200 per month
20.	Sec. 10(14)	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)	Rs. 2,600 per month
21.	Sec. 10(14)	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)	Rs. 1,000 per month
22.	Sec. 10(14)	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)	Rs. 3,900 per month
23.	Sec. 10(14)	Underground Allowance is granted to employees working in uncongenial, unnatural climate in underground mines	Up to Rs. 800 per month
24.	Sec. 10(14)	High Altitude Allowance is 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)b) Up to Rs. 1,600 per month (for altitude above 15,000 feet)
25.	Sec. 10(14)	Highly active field area allowance granted to members of armed forces (Subject to certain conditions and locations)	Up to Rs. 4,200 per month
26.	Sec. 10(14)	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

B.	Perquisites
1.	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.
2.	17(2)(i)/(ii)read withRule 3(1)	Unfurnished rent free accommodation provided to other employees	Taxable value of perquisites A. If House Property is owned by the employer: i. 15% of salary, if population of city where accommodation is provided exceeds 25 lakhs as per 2001 census ii. 10% of salary, if population of city where accommodation is provided exceeds 10 lakhs but does not exceed 25 lakhs as per 2001 census iii. 7.5% of salary, if accommodation is provided in any other city B. If House Property is taken on lease or rent by the employer, the perquisite value 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 perquisite [under section 17(2)] 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 to an employee working at mining site or an on-shore oil exploration site, etc.,- (i) which is being of temporary nature (subject to conditions) (ii) which is located in remote area. 2) Rent free accommodation if 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 Perquisites. 3) The value so determined shall be reduced by the amount of rent, if any, paid by 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.
3.	17(2)(i)/(ii) read with Rule 3(1)	Rent free furnished accommodation	Taxable value of perquisitesa) Find out 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). Note: The value so determined shall be reduced by the amount of rent, if any, paid by the employee
4.	17(2)(i)/(ii)read withRule 3(1)	A furnished accommodation in a Hotel	Taxable value of perquisitesValue of perquisite shall be lower of following: a) Actual charges paid or payable by the employer to such hotel b) 24% of salary Note: 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.
5.	17(2)(iv)	Any sum paid by employer in respect of any obligation of an employee	Fully Taxable
5A.	17(2)(vii)	Contribution made to the account of the assessee by the employer– – (a) in a recognised provident fund;(b) in the scheme referred to in section 80CCD(1); and (c) in an approved superannuation fund	To the extent it exceeds Rs. 7,50,000
5B.	17(2)(iv)	Any annual accretion by way of interest, dividend or any other amount of similar nature during the previous year to the balance at the credit of the fund or scheme	To the extent it relates to the employer’s contribution which is included in total income
5C.	17(2)(viii)read with Rule 3(2)	Motor Car / Other Conveyance	Taxable value of perquisites (See Note 1 below)
6.	17(2)(viii)read with Rule 3(3)	Services of a domestic servant including sweeper, gardener, watchmen or personal attendant (Taxable in case of specified employee only [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.
7.	17(2)(viii)read with Rule 3(4)	Supply of gas, electricity or water for household purposes	Taxable value of perquisites: 1. Manufacturing cost per unit incurred by the employer., if provided from resources owned by the employer; 2. Amount paid by the employer, if purchased by the employer from outside agency Note: i. Any amount recovered from the employee shall be deducted from the taxable value of prerequisite. ii. Taxable in case of specified employees only [See note 4]
8.	17(2)(viii)read with Rule 3(5)	Education Facilities	Taxable value of perquisites (See Note 2 below)
9.	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) (Taxable in case of specified employee only [See Note 4])	Value at which services are offered by the employer to the public less amount recovered from the employee shall be a taxable perquisite
10.	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
11.	17(2)(vi) read with Rule 3(8)/3(9)	ESOP/ Sweat Equity Shares	Taxable value of perquisitesFair 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, 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.
12.	17(2)(vii)	Employer’s contribution towards: a) recognised provided fundb) NPS (Section 80CCD(1))c) Approved Superannuation fund	Taxable in the hands of employee to the extent such contribution exceed Rs.7,50,000
13.	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 point 1) at the rate of interest (given in point 2) 4. Interest actually recovered, if any, from employee 5. The balance amount (point 3-point 4) is taxable value of prerequisite Nothing is taxable if: a) Loan in aggregate does not exceed Rs 20,000b) 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.
14.	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) Perquisite value taxable in the hands of employee 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 less amount recovered from employee.
15.	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.
16.	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.
17.	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
18.	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.
19.	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
20.	17(2)(viii) read with Rule 3(7)(viii)	Transfer of movable assets by an employer to its employee	Taxable value of perquisitesa) 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.
21.	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.
22.	10(10CC)	Tax paid by the employer on perquisites (not provided for by way of monetary payments) given to employee	Fully exempt
23.	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.	The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years: i. Exemption limit where journey is performed by Air – Air fare of economy class in the National Carrier by the shortest route or the amount spent, whichever is less ii. Exemption limit where journey is performed by Rail – Air-conditioned first class rail fare by the shortest route or the amount spent, whichever is less iii. Exemption limit if places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport – Air-conditioned first class rail fare by the shortest route or the amount spent, whichever is less iv. Exemption limit where the places of origin of journey and destination are not connected by rail: a. Where a recognized public transport system exists – First Class or deluxe class fare by the shortest route or the amount spent, whichever is less b. Where no recognized public transport system exists – Air conditioned first class rail fare by shortest route or the amount spent, whichever is less Notes: i. Two journeys in a block of 4 calendar years is exempt ii. Taxable only in case of Specified Employees [See note 4]
24.	Proviso to section 17(2)	Medical facilities in India	1) 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: a) Hospital maintained by the employer. b) Hospital maintained by the Government or Local Authority or any other hospital approved by Central Government c) Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases. 2) Medical insurance premium paid or reimbursed by the employer is not chargeable to tax.
25.	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) Cost on travel of the employee or any family or one attendant – exempt, if Gross Total Income (before including the travel expenditure) of the employee, does not exceed Rs. 2,00,000.
26.	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
2.	16 (ii)	Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)	Least of the following is deductible : 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 is deductible. 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
	a) 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. 3,00,000While computing unutilized earned leave, earned leave entitlements cannot exceed 30 days for each year of service rendered to the current employer* Average salary = Average Salary* of last 10 months immediately preceding the retirement *Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission
	b) Retrenchment Compensation
1.	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) an amount calculated as per section 25F(b) of the Industrial Disputes Act, 1947; b) Rs. 5,00,000; or c) Amount actually receivedNote: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.
	c) Gratuity
1.	10(10)(i)	Gratuity received by Government Employees (Other than employees of statutory corporations)	Fully Exempt
2.	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. 20,00,0003. 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
3.	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. 20,00,0003. Gratuity actually received.Average salary = Average Salary of last 10 months immediately preceding the month of retirement* Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits)+ turnover based commission
	d) Pension
1.	–	Pension received from United Nation Organization by the employee of his family members	Fully Exempt
2.	10(10A)(i)	Commuted Pension received by an employee Central Government, State Government, Local Authority Employees and Statutory Corporation	Fully Exempt
3.	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
4.	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
5.	10(19)	Family Pension received by the family members of Armed Forces	Fully Exempt
6.	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
	e) Voluntary Retirement
1.	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
	f) Provident Fund
1.	–	Employee’s Provident Fund	For taxability of contribution made to various employee’s provident fund and interest arising thereon see Note 3.
	g) National Pension System (NPS)
1.	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 the 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 Section 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

Notes:

Motor Car (taxable only in case of specified employees [See note 4]) except when car owned by the employee is used by him or members of his household wholly for personal purposes and for which reimbursement is made by the employer)

S. No.	Circumstances	Engine Capacity upto 1600 cc (value of perquisite )	Engine Capacity above 1600 cc (value of perquisite)
1	Motor Car is owned or hired by the employer
1.1	Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer.
1.1-A	If car is used wholly and exclusively in the performance of official duties.	Fully exempt subject to maintenance of specified documents	Fully exempt subject to maintenance of specified documents
1.1-B	If car is used exclusively for the personal purposes of the employee or any member of his household.	Actual amount of expenditure incurred by the employer on the running and maintenance of motor car including remuneration paid by the employer to the chauffeur and increased by the amount representing normal wear and tear of the motor car at 10% p.a. of the cost of vehicle less any amount charged from the employee for such use is taxable
1.1-C	The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household.	Rs. 1,800 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car)	Rs. 2,400 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car)
Nothing is deductible in respect of any amount recovered from the employee.
1.2	Where maintenances and running expenses are met by the employee.
1.2-A	If car is used wholly and exclusively in the performance of official duties.	Not a perquisite, hence, not taxable	Not a perquisite, hence, not taxable
1.2-B	If car is used exclusively for the personal purposes of the employee or any member of his household	Expenditure incurred by the employer (i.e. hire charges, if car is on rent or normal wear and tear at 10% of actual cost of the car) plus salary of chauffeur if paid or payable by the employer minus amount recovered from the employee.
1.2-C	The motor car is used partly in the performance of duties and partly for personal purposes of the employee or any member of his household	Rs. 600 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car)	Rs. 900 per month (plus Rs. 900 per month, if chauffeur is also provided to run the motor car)
Nothing is deductible in respect of any amount recovered from the employee.
2	Motor Car is owned by the employee
2.1	Where maintenances and running expenses including remuneration of the chauffeur are met or reimbursed by the employer.
2.1-A	The reimbursement is for the use of the vehicle wholly and exclusively for official purposes	Fully exempt subject to maintenance of specified documents	Fully exempt subject to maintenance of specified documents
2.1-B	The reimbursement is for the use of the vehicle exclusively for the personal purposes of the employee or any member of his household	Actual expenditure incurred by the employer minus amount recovered from the employee
2.1-C	The reimbursement is for the use of the vehicle partly for official purposes and partly for personal purposes of the employee or any member of his household.	Actual expenditure incurred by the employer minus Rs. 1800 per month and Rs. 900 per month if chauffer is also provided minus amount recovered from employee.	Actual expenditure incurred by the employer minus Rs. 2400 per month and Rs. 900 per month if chauffer is also provided minus amount recovered from employee.
3	Where the employee owns any other automotive conveyance and actual running and maintenance charges are met or reimbursed by the employer
3.1	Reimbursement for the use of the vehicle wholly and exclusively for official purposes;	Fully exempt subject to maintenance of specified documents	Fully exempt subject to maintenance of specified documents
3.2	Reimbursement for the use of vehicle partly for official purposes and partly for personal purposes of the employee.	Actual expenditure incurred by the employer minus Rs. 900 per month minus amount recovered from employee	Not Applicable

2. Educational Facilities

Taxable only in the hands of specified employees [See note 4]

Facility extended to	Value of perquisite
	Provided in the school owned by the employer	Provided in any other school
Children	Cost of such education in similar school less Rs. 1,000 per month per child (irrespective of numbers of children) less amount recovered from employee	Amount incurred less amount recovered from employee (an exemption of Rs. 1,000 per month per child is allowed)
Other family member	Cost of such education in similar school less amount recovered from employee	Cost of such education incurred

2.1 Other Educational Facilities

Particulars	Taxable Value of Perquisites
Reimbursement of school fees of children or family member of employees	Fully taxable
Free educational facilities/ training of employees	Fully exempt

3. Employees Provident Fund

Tax treatment in respect of contributions made to and payment from various provident funds are summarized in the table given below:

Particulars	Statutory provident fund	Recognized provident fund	Unrecognized provident fund	Public provident fund
Employers contribution to provident fund	Fully Exempt	Exempt only to the extent of 12% of salary*	Fully Exempt	–
Deduction under section 80C on employees contribution	Available	Available	Not Available	Available
Interest credited to provident fund See Note	Fully Exempt	Exempt only to the extent rate of interest does not exceed 9.5%	Fully Exempt	Fully Exempt
Payment received at the time of retirement or termination of service	Fully Exempt	Fully Exempt (Subject to certain conditions and circumstances)	Fully Taxable (except employee’s contribution)	Fully Exempt

* Salary = Basic Pay + Dearness Allowance (to the extent it forms part of retirement benefits) + turnover based commission

Payment from recognized provident fund shall be exempt in the hands of employees in following circumstances:

a) If employee has rendered continue service with his employer (including previous employer, when PF account is transferred to current employer) for a period of 5 years or more
b) If employee has been terminated because of certain reasons which are beyond his control (ill health, discontinuation of business of employer, etc.)

Note:

No exemption shall be available for the interest income accrued during the previous year in the recognised and statutory provident fund to the extent it relates to the contribution made by the employees over Rs. 2,50,000 in the previous year.

However, if an employee is contributing to the fund but there is no contribution to such fund by the employer, then the interest income accrued during the previous year shall be taxable to the extent it relates to the contribution made by the employee to that fund in excess of Rs. 5,00,000 in a financial year.

4. Specified Employee

The following employees are deemed as specified employees:

1) A director-employee

2) An employee who has substantial interest (i.e. beneficial owner of equity shares carrying 20% or more voting power) in the employer-company

3) An employee whose monetary income* under the salary exceeds Rs. 50,000

*Monetary Income means Income chargeable under the salary but excluding perquisite value of all non-monetary perquisites

[As amended by Finance Act, 2022]

Download List of benefits available to Salaried Persons for AY 2023-24 FY 2022-23 under Income Tax as amended by Finance Act, 2022

The post List of benefits available to Salaried Persons for AY 2023-24 FY 2022-23 under Income Tax as amended by Finance Act, 2022 appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

7th CPC revised conveyance allowance rates for Railway Medical Officers

admin — Wed, 10 Jun 2020 12:22:25 +0000

Government of India/ Bharat Sarkar
Ministry of Railways / Rail Mantralaya
(Railway Board)

PC-VII No. 155
RBE No. 43

No. F(E)I/2016/AL-7/1

New Delhi, dated 9.06.2020

The General Managers,
All Indian Railways etc.,
(As per Standard Mailing List).

Sub: Recommendation of 7th Central Pay Commission – Grant of Conveyance Allowance at the revised rates to Railway Medical Officers.

Consequent to the recommendations of the 7th Central Pay Commission, the Ministry or Health & Family Welfare, vide their O.M. No.A-45012/04/2017-CHS-V (Pt.) dated 9th April, 2019 (copy enclosed), have decided in consultation with Ministry of Finance that revised rates of Conveyance Allowance admissible to Central Health Service Doctors working under the Central Health Service may be granted as per the rates mentioned in the DOE’s OM No. 1903903/2017-E.IV dated 19th July, 2017 (circulated vide Board’s letter No. F(E)/2017/AL-4/3 dated 10.08.2017). MoH&FW’s O.M. dated 9th April, 2019 shall apply mutatis-mutandis to Railway Medical Officers also.

Also check: Grant of annual increment due on 1st July to the employees retiring on 30th June of the year

2. These orders are issued in supersession of all earlier orders including Board’s letter of even number dated 29.08.2018.

3. Hindi version will follow.

Please acknowledge receipt.

Also read: 7th CPC Dress Allowance to Railway Nursing Staff

Encl: As above.

Jitendra Kumar
Dy. Director, Finance (E)
Railway Board.

The post 7th CPC revised conveyance allowance rates for Railway Medical Officers appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

EPFO Mileage allowance plus conveyance allowance during COVID-19 Lockdown

admin — Thu, 09 Apr 2020 06:42:39 +0000

Incentive use of own transport, following a mileage allowance, may be given to officers and staffs to make critical services from office in compliance with their controlling officers roster/orders

Employees Provident Fund Organisation MES
(Ministry of Labour & Employment, Govt. Of India)
Head Office

Bhavishya Nidhi Bhawan,
14- Bhikaiji Cama Place,
New Dethi- 110066

HRD/1(71)2014/Misc./Pt. II

Subject: Entitlement of Mileage allowance in addition to Conveyance Allowance during COVID-19 Lockdown – regarding.

As you are aware, the services of EPFO have been brought under the essential services in public interest and it calls for skeletal attendance of officers and staff at various offices for carrying out the requisite functions. As public transport is not available during the lockdown declared by Central Government on account of COVID-19. Officers and staff may be required to use their own vehicles for coming to office to perform essential duties. Accordingly, in order to incentive’s usage of own conveyance, following mileage allowance may be provided to officers and staff attending office to render essential services from office in accordance with roster/orders of their controlling officers.

Mileage allowance will be admissible for Two / Four-wheeler vehicles used and at the corresponding rates (as being used to regulate TA bills) specified by competent Government Authorities where office is located.
Distance will be counted by shortest route in accordance with Google Maps from office to declared place of residence as per service book of concerned officials multiplied by 2.
Officials will give only one consolidated self-certified bill for claiming above Mileage allowance within 30 days of lifting of lockdown orders by Government of India.
Officials using staff car or car hired by office wouldn’t be entitled tor above Mileage Allowance.
Above mileage allowance will be admissible in addition to Transport Allowance payable under FR&SR.
Authorities empowered to pass TA Bills as per delegation of financial powers will be competent to pass above bills.

[This issues with the approval of CPFC]

Also check: 7th CPC List of allowances along with modifications as approved by the Government of India: Appendix I of Gazette Notification

Yours faithfully,

Sd/-
(Naveen Juneja)
Regional PF Commissioner (HRD)

The post EPFO Mileage allowance plus conveyance allowance during COVID-19 Lockdown appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

Regarding Payment of Conveyance Allowance to IRMS Doctors

admin — Mon, 10 Sep 2018 16:45:43 +0000

Regarding Payment of Conveyance Allowance to IRMS Doctors

Government of India / Bharat Sarkar

Ministry of Railways / Rail Mantralaya
(Railway Board)
RBE No.125/2018
No. F(E)I/2016/AL-7/1

New Delhi, dated 29.08.2018

The General Managers,

All Indian Railways etc.
(As per Standard Mailing List)

Sub: Payment of Conveyance Allowance to IRMS Doctors-reg.

Payment of Conveyance Allowance to IRMS Doctors for paying domiciliary visits outside duty hours and performing other official duties is governed by Board’s letter No. F(E)I/2009/AL-7/1 dt. 24.07.2009. This order is based on Ministry of Health & Family Welfare’s C.M. No. A-450-12/03/2008CHS-V, dated 28/04/2009.

Now pursuant to Ministry of Health & Family Welfare’s recent C.M. No.Z15025/DIR/CGHS/Conveyance/JACSD0/2017/744252, dated 02/02/2018 on the subject matter of Conveyance Allowance admissible to CHS Doctors working under CGHS, it is reiterated that the instructions as contained in Board’s letter No. F(E)I/2009/AL-7/1, dt. 24.07.2009 shall be applicable for payment of Conveyance Allowance to IRMS doctors for paying domiciliary visits outside duty hours and performing other official duties.

(Jitendra Kumar)

Dy. Director Finance (Estt.)

Railway Board

The post Regarding Payment of Conveyance Allowance to IRMS Doctors appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

7th Pay Commission – Conveyance Allowance for Post Employees

admin — Fri, 18 Aug 2017 08:20:02 +0000

7th Pay Commission – Conveyance Allowance for Post Employees

F.No.17-01/2017-PAP

GOVERNMENT OF INDIA
MINISTRY OF COMMUNICATION AND IT
DEPARTMENT OF POSTS
(ESTABLISHMENT DIVISION )

DAK BHAWAN, SANSAD MARG, NEW DELHI – 110 001

Dated, the 08 August, 2017

ALL HEADS OF CIRCLES,
ALL GM (PAF)/DAS (P),
ALL DTRECTORS POSTAL STAFF COLLEGE INDIA/PTCs.

Sub:(i) Implementation of the recommendation of the Seventh Central Pay Commission – Conveyance Allowance.

(ii) Guidelines on Air Travel on official Tours – Purchase of Air Tickets from authorised agent.

I am direct to forward herewith the copies of the Ministry of Finance, Department of Expenditure’s Office Memorandum No.19039/03/2017-E.IV dated 19th July, 2017 and O.M.No.19024/22/2017-E.IV dated 19th July, 2017 on the subject cited above for kind information and further necessary action in this regard.

S/d,
(K.V. Vijaykumar)
Assistant Director General (Estt.)

No. 19024/22/2017-E.IV

Government of India
Ministry of Finance
Department of Expenditure

North Block, New Delhi
Dated the 19t July, 2017

Office Memorandum

Subject : Guidelines on Air Travel on Official Tore – Purchase of air ticket from authorized agent.

The undersigned is directed to refer to this Departments O.M. No. 19024/1/2005-E.IV dated 24.03.2006, O.M. No 19024/1/2009-E.IV dated 16.09.2010 and O.M. No 19024/1/2012-E.IV dated 09.07.2013 regarding guidelines on Air travel As per these guidelines, in all cases of Air Travel where the Government of India bears the cost of air passage, Air Tickets may be purchased directly from Airlines (at Booking counters/office/Website of Airlines) and if needed, by utilizing the services of three Authorized Travel Agents viz. M/s Balmer Lawrie & Company Limited (BLCL), M/s Ashok Travels & Tours (AU) and Indian Railways Catering and Tourism Corporation Ltd. (IRCTC).

2.This Department is receiving a large number of proposals from various Ministries/Departments seeking ex¬post-facto relaxation of the prescribed procedure for purchase of air tickets from authorized travel agents only.

3.The matter has been reconsidered in this Department All Ministries/Departments are again directed to

(i) Ensure strict compliance of extant guidelines for purchase of air ticket directly from Airlines at Booking Counters/office/website of Airlines) or from three authorized Travel Agents viz. M/s Balmer Lawrie & Company Limited, M/s Ashok Travels & Tours and IRCTC only by all officials/offices under the control. Henceforth relaxation on account of ignorance/unawareness of these guidelines will not be considered by this Department.

ii) In case of ton-availability of authorized ant at a particular place, ticket may be booked from website of Airlines or web portal of Balmer Lawrie & Company Ltd., M/s Ashok Travels & Tours and IRCTC.

ill) In respect of Non-officials of Committees/Boards/Panels, the concerned Ministry/Department have to mention In the meeting notice that the Non-official Member has to purchase the ticket from authorized travel agent only otherwise his claim will not be settled by that Ministry/Department.

iv) All Ministries /Departments of the Government of India, etc. have to widely circulate this O.M. in all offices including attached/subordinate offices/ autonomous bodies under their control with specific instructions to Heads of Departments concerned for strict compliance of these guidelines. Non-compliance of these guidelines by Ministries/Departments will treated as lapse on the part of the concerned Ministry/Department.

S/d,
(Nirmala Dev )
Deputy Secretary to the Government of India.

F.No. 19039/03/2017-E.IV

Government of India
Ministry of Finance
Department of Expenditure

New Delhi, the 19th July, 2017

OFFICE MEMORANDUM

Subject : Implementation of the recommendation of the Seventh Central Pay Commission- Conveyance Allowance.

Consequent upon the acceptance of the recommendation of the Seventh Central Pay Commission and in supersession of this Department OM No. 19039/2/2008-E.IV, dated 23rd September, 2008 the President is pleased to revise the rates of Fixed Conveyance Allowance admissible under SR-25 to Central Government employees as indicated below:

Rs. per month

Average Monthly Travel on Official Duty	For Journey by Own Motor Car	For Journeys by other Modes of Conveyance
201-300 km	1680	556
301-450 km	2520	720
451 – 600 km	2980	960
601 -800 Km	3646	1126
>800km	4500	1276

2.These rates shall automatically increase by 25% whenever the Dearness Allowance payable on the revised pay structure goes up by 50%.

3.Conditions and provisions mentioned in SR 25 shall continue to apply.

4.These orders will be effective from 1st July, 2017.

5.In so far as the staff serving in the. Audit and Accounts Department are concerned, these orders issue in consultation with the Comptroller & Auditor General of India.

Hindi version is attached.

S/d,
( Annie George Mathew )
Joint Secretary to the Government of India

The post 7th Pay Commission – Conveyance Allowance for Post Employees appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

Implementation of the recommendation of the Seventh Central Pay Commission- Conveyance Allowance

admin — Thu, 20 Jul 2017 10:00:58 +0000

7th CPC Conveyance Allowance – DoE Orders

Implementation of the recommendation of the Seventh Central Pay Commission- Conveyance Allowance

F.No.19039/03/2017-E.IV
Government of India
Ministry of Finance
Department of Expenditure

New Delhi, the 19th July, 2017

OFFICE MEMORANDUM

Subject : Implementation of the recommendation of the Seventh Central Pay Commission- Conveyance Allowance.

Average Monthly Travel on Official Duty	For Journey by Own Motor Car	For Journeys by other Modes of Conveyance
201-300 km	1680	556
301-450 km	2520	720
451-600 km	2980	960
601-800 km	3646	1126
>800 km	4500	1276

2. These rates shall automatically increase by 25% whenever the Dearness Allowance payable on the revised pay structure goes up by 50%.

3. Conditions and provisions mentioned in SR 25 shall continue to apply

4. These orders will be effective from 1st July, 2017

5. In so far as the staff serving in the. Audit and Accounts Department are concerned, these orders issue in consultation with the Comptroller & Auditor General’of India.

Hinid version is attached.

sd/-
(Annie George Mathew)
Joint Secretary to the Government of India

Click to view the order

Authority: www.doe.gov.in

The post Implementation of the recommendation of the Seventh Central Pay Commission- Conveyance Allowance appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

Payment of Conveyance Allowance to Deaf and Dumb employees in Public Sector Bank, Insurance Companies, Financial Institutions & RBI

admin — Mon, 21 Apr 2014 18:29:37 +0000

Payment of Conveyance Allowance to Deaf and Dumb employees in Public Sector Bank, Insurance Companies, Financial Institutions & RBI

File No. 3/5/2007-SCT(B)
Government of India
Ministry of Finance
Department of Financial Services
(Welfare)

New Delhi, dated 11th April, 2014.

To
1. The Chief Executives of all Public Sector Banks,
Public Sector Insurance Companies, Financial Institutions
2. Executive Director, Reserve Bank of India, Mumbai.

Subject: Payment of Conveyance Allowance to Deaf and Dumb employees at par with Blind and Orthopeadically Handicapped employees.

Sir,
I am directed to refer to the subject cited above and to say that as per this Department’s letter of even number dated 18.2.2009, Conveyance Allowance is payable to Blind and Orthopeadically handicapped employees n Public Sector Banks, Public Sector Insurance Companies, Financial Institutions and Reserve Bank of India, as per prescribed rates.

2. Department of Expenditure in the Ministry of Finance vide its Office Memorandum No. 21(2)/2011-Estt..II(B) dated 19th February, 2014(copy enclosed), has informed that in compliance with order dated 12th December, 2013 of the Hon’ble Supreme Court of India in WP(Civil) No. 107 of 2011, titled Deaf Employees Welfare Association and Anothers Vs Union of India and Others, it has been decided to extend the benefit of Transport Allowance, as admissible to Blind and Orthopeadically Handicapped employees in terms of their OM No. 21(2)/2008-E.II(B) dated 29th August, 2008(copy enclosed), to deaf and dumb employees of the Central Government with immediate effect.

3. The matter was examined in this Department and it has been decided to extend these benefits to deaf and dumb employees of Public Sector Banks, Public Sector Insurance Companies, Financial Institutions and Reserve Bank of India etc. subject to the condition that the recommendation of the Head of ENT Department of a Govt. Civil Hospital is received by the Head of Human Resources Department of the respective financial institution and fulfillment of other conditions mentioned in MoF, Deptt. of Expenditure OM No. 19029/1/78-E.IV(B) dated 31st August, 1978 (copy enclosed) read with OM dated 29.8.2008.

4. It is requested that a Board Note for paying Conveyance Allowance as prescribed in the letter referred above to Deaf and Dumb employees, at par with Blind and Orthopeadically handicapped employees in your organization, be placed before your Board of Directors for implementation, with immediate effect.

Yours faithfully,
sd/-
(J.S. Phaugat)
Under Secretary(Welfare)

Source: http://financialservices.gov.in/ncapp/Circulars.aspx?ct=B

The post Payment of Conveyance Allowance to Deaf and Dumb employees in Public Sector Bank, Insurance Companies, Financial Institutions & RBI appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

Conveyance Allowance admissible to CGHS Doctors

admin — Wed, 14 Aug 2013 17:37:21 +0000

Conveyance Allowance admissible to CGHS Doctors

The doctors working in Central Government Health Scheme (CGHS) are paid conveyance allowance for domiciliary visits and performing other official duties beyond office hours.

The conveyance allowance admissible to doctors including specialists, are as under:-

Sr.No.	Mode of conveyance	Maximum per month (Rs)	Minimum per month (Rs)
1.	Own Car	3300	160
2.	Own Scooter/ Motor cycle	1080	80
3.	No Own Conveyance	900	60

The Conveyance allowance is payable only if the number of visits is not less than six and for claiming the maximum amount of conveyance allowance, the number of visits should not be less than twenty per month on an average, counted on a quarterly basis. The conveyance allowance is reduced proportionately in case the total number of visits is less than twenty per month.

No record is currently being maintained at the dispensary level. The Conveyance allowance is paid to Specialists/Medical Officers who maintain their own vehicle on the basis of a certificate that the conveyance allowance is being drawn in fulfillment of conditions stipulated for grant of conveyance allowance and in case of others, who do not maintain their own vehicle, on the basis of a certificate that the amount of conveyance allowance claimed is not more than the actual expenditure.

Instructions have been issued recently requiring the doctors to furnish the details of visits made in a prescribed format on a quarterly basis while claiming the conveyance allowance.

The post Conveyance Allowance admissible to CGHS Doctors appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

Conveyance Allowance Archives - CENTRAL GOVERNMENT EMPLOYEES NEWS

PAYMENT OF TRAVELLING ALLOWANCE TO THE OFFICIALS DEPLOYED FOR BYE-ELECTION TO ASSEMBLY CONSTITUENCY NO.39 (RAJINDER NAGAR)

PAYMENT OF TRAVELLING ALLOWANCE TO THE OFFICIALS DEPLOYED FOR BYE-ELECTION TO ASSEMBLY CONSTITUENCY NO.39 (RAJINDER NAGAR)

List of benefits available to Salaried Persons for AY 2023-24 FY 2022-23 under Income Tax as amended by Finance Act, 2022

List of benefits available to Salaried Persons*

7th CPC revised conveyance allowance rates for Railway Medical Officers

EPFO Mileage allowance plus conveyance allowance during COVID-19 Lockdown

Regarding Payment of Conveyance Allowance to IRMS Doctors

7th Pay Commission – Conveyance Allowance for Post Employees

Implementation of the recommendation of the Seventh Central Pay Commission- Conveyance Allowance

Payment of Conveyance Allowance to Deaf and Dumb employees in Public Sector Bank, Insurance Companies, Financial Institutions & RBI

Conveyance Allowance admissible to CGHS Doctors

List of benefits available to Salaried Persons^*