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

No.E(P&A)IN/ 2023/HRA-1

New Delhi, dated 19.09.2023.

The General Manager (P)
South Central Railway
Secunderabad

Sub: Grant of 27% House Rent Allowance to the staff working at Tellapur [TLPR], Ramachandrapuram (RCPT) and Nagulapalli [NPL] stations situated within 8 Kms. from the periphery of Greater Hyderabad Municipal Corporation (GHMC) limits.

Ref: SCR’s letter No. P[RI/54/HRA/ TLPR, RCPT & NPL dated 26.05.2023.

South Central Railway’s proposal under reference has been examined in Board’s office in consultation with Finance Dte of Railway Board and the same was referred to Ministry of Finance (Deptt. of Expenditure) for initial sanction which has since been received from Ministry of Finance. The President is, therefore, pleased to decide that initial sanction of House Rent Allowance at Greater Hyderabad Municipal Corporation (GHMC) (‘X’ Class City) rates (@27% of basic pay) to the Railway Staff posted at Tellapur [TLPR], Ramachandrapuram (RCPT) and Nagulapalli [NPL] Railway Stations is agreed to, subject to fulfilment of conditions laid down for grant of House Rent Allowance.

2. The grant of HRA at higher rates shall take effect from the date of issue of the Certificates from the concerned Collector i.e. 28.04.2023, initially (a) for a period of three years (b) till the places ‘Tellapur [TLPR], Ramachandrapuram (RCPT) and Nagulapalli [NPL] continue to fulfil the conditions as laid down in para 2 of Board’s letter dated 22.07.1965 as amended/modified from time to time or (c) till issue of any further instructions in this regard by the Ministry of Railways, whichever is earlier.

3. The period mentioned at (a) of para 2 above, may, however, be extended after obtaining a fresh Dependency Certificate as prescribed in para 2 of Board’s letter dt. 22.07.1965, as amended from time to time and in accordance with the provisions of Board’s letter No. E(P&A)II-85/ HRA-12 dated 11.03.1986.

4. This issues with the concurrence of the Finance Directorate of the Ministry of Railways.

(Gaurav Puri)
Dy. Director, PC-V
Railway Board

The post Grant of 27% HRA to the staff working at Tellapur, Ramachandrapuram and Nagulapalli stations situated within 8 Kms from the periphery of GHMC limits appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

No.2/4/2022 -E.IIB
Government of India
Ministry of Finance
Department of Expenditure

North Block, New Delhi.
Dated the 30th December, 2022.

OFFICE MEMORANDUM

Subject: Compendium of Instructions regarding grant of House Rent Allowance to Central Government employees -regarding

The Department of Expenditure, Ministry of Finance has issued various instructions from time to time regarding grant of House Rent Allowance to Central Government employees. Such instructions were issued a long back. Therefore, the existing instructions have been reviewed and in supersession of all earlier instructions issued on the subject, a consolidated Master O.M. is hereby circulated for compliance by all Ministries/ Departments.

2. . This is issued with the approval of Finance Secretary & Secretary (Expenditure).

(Nirmala Dev)
Director

To,

All Ministries and Departments of the Government of India as per standard distribution list.

Copy to: C&AG and U.P.S.C. etc. as per standard endorsement list.

MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE

COMPENDIUM
ON
Instructions regarding Grant of House Rent Allowance to Central Government employees

A. Scope of Application :

These instructions will apply to all civilian employees of Central Government. The orders will also be applicable to the Civilian employees paid from the Defence Services Estimates. In respect of Armed Forces personnel and Railway employees, separate orders will be issued by the Ministry of Defence and the Ministry of Railways respectively. These orders are also applicable on persons serving in the Indian Audit and Accounts Department.

Note : Rules mentioned in this Order shall not apply to –

• (i) Government servants appointed on ad hoc or personal rates of pay unless the orders sanctioning their appointment specifically provide for the drawal of HRA in addition to pay.
• (ii) Staff paid out of contingencies (i.e., casual employees/ labour).

B. Revised and Updated Provisions :

The consolidated and updated guidelines on various aspects on grant of House Rent Allowance to Central Government Employees are as follows:

7TH PAY COMMISSION House Rent Allowance (HRA)

1. Definitions :

1.1. Pay : Pay for the purpose of calculating HRA means the pay drawn in the prescribed Level in the Pay Matrix as per 7th CPC recommendations accepted by the Government but does not include any other type of pay like special pay etc.

1.2. “Family” means a Government servant’s wife/husband, children and other persons residing with and wholly dependent upon him/her. A husband/ wife /child/ parent having an independent source of income is not treated as a member belonging to the family of the Government servant except when such income including pension (inclusive of temporary increase in pension and pension equivalent of death- cum-retirement benefits) does not exceed Rs.9000 per month2•

1.3. “Same station” means all places which are treated as contiguous to the qualified city/town in terms of Para. 3.2 and those dependent on the qualified city/ town in terms of Paras. 3.4 and also those places which are included in the Urban Agglomeration of a qualified city.

1.4. “Urban Agglomeration(UA)”: The term has been defined in the latest Census Report by the Registrar General & Census Commissioner of India, i.e. an UA is a continuous urban spread constituting a town and its adjoining outgrowths (OGs), or two or more physically contiguous towns together with or without outgrowths of such towns .

2. Classification of cities for the purpose of grant of HRA and rates of HRA:

2.1. Classification of cities for the purpose of HRA is based on the population of the area, as per the latest Census Report. On the basis of population, cities/towns have been classified for the purpose of grant of House Rent Allowance as under:

Note : The rates of HRA will be revised to 27%, 18%, 9% for X, Y & Z class cities respectively when Dearness Allowance(DA) crosses 25% and further revised to 30%, 20% & 10% when DA crosses 50%.

3. AREAS WHERE ADMISSIBLE:

3.1. HRA is admissible with reference to the ‘place of duty‘ of the Government servant, irrespective of whether Government servant is residing at that place or any other place.

3.2. For deciding the classification of ‘place of duty’, the limits of the locality within which these orders apply, shall be those of the named municipality or corporation and shall include such of the suburban municipalities, notified areas or cantonments as are contiguous to the named municipality; or corporation or other areas as the Central Government may from time to time notify.

3.3. The instructions shall automatically apply/ cease to apply to areas which may be included within / excluded from the limits of the named UA or municipality or corporation by the State Government concerned, from the date of such inclusion/ exclusion.

3.4. Staff working in Central Government establishments within a distance of 8 kilometres from the periphery of the municipal limits of a qualified city will be allowed House Rent Allowance at the rates admissible in that city even though they may not be residing within those municipal limits, provided that-

• (i) A certificate in the prescribed format (as per Annexure-1) from the Collector/Deputy Commissioner having jurisdiction over the area, is obtained by the Administrative Ministry/Department concerned and referred to the Ministry of Finance, Department of Expenditure for initial sanction of HRA for a period of 3 years.
• (ii) Further extensions for grant of HRA beyond the initial period of 3 years may be allowed by the Administrative Ministries/ Departments in consultation with their Financial Advisers and by the C&AG, in respect of staff serving under him.
• (iii) Benefit of the concession of HRA may be extended to the employees working in a place which though a town panchayat is generally dependent for its essential supplies on a qualified city and is within the 8 kms. limit of the periphery of the qualified city.
• (iv) HRA will also be payable to the Central Government employees within the area of the Urban Agglomeration(UA) of classified city at the rates admissible in the classified city. The existing provisions for the payment of House Rent Allowance under Paras.3.4 above, will, however, continue to be applicable only at places which are within 8 kilometres of municipal limits of classified cities, but which are not included within UA of any city, subject to fulfilment of usual conditions laid down and subject to issue of specific sanctions therefore as before.
• (v) The certificate of Dependency may be obtained from the Collector in all cases where the grant of HRA under Para. 3.4 is proposed. In all cases where the Collector certified that the area in question depends for its essential supplies on the qualifying city even though there may be another municipal area within the 8 kms. radius, Government would consider on merits whether grant of House Rent Allowance in such cases would be justified.

4. ADMISSIBILITY OF HRA :

HRA shall be admissible subject to the following conditions:-

4.1. The allowance shall not be admissible to those who occupy General Pool Residential accommodation provided by the Government.

4.2. Where Government quarters are available for the staff of specified Departments or for specified categories of staff, the procedure for applying for accommodation for payment for HRA will be regulated under the rules of the Ministry/Department concerned for allotment of the accommodation.

4.3. HRA drawn by a Government servant, who accepts allotment of Government accommodation, shall be stopped from the date of actual handing-over of accommodation in immediate habitable condition to the Government servant. In case of refusal of allotment of Government accommodation, HRA shall cease to be admissible from the date of allotment of Government accommodation. In case of surrender of Government accommodation, the House Rent Allowance, if otherwise admissible, will be payable from the date of such surrender.

4.4. A Government servant debarred from allotment of Government accommodation due to unauthorized sub-letting, or for other breaches of rules, but excluding those covered by 4.3 above will be eligible for HRA during the period of such debarment.

4.5. Female Government servants residing in the Western House Hostel and the Working Girls’ Hostel, Delhi, or elsewhere in Government-run hostels are not entitled to House Rent Allowance. Government servants living in hostels run by Autonomous and semi-Government Organizations, which are not run on commercial lines (i.e., Central Government employees allotted hostel accommodation are not charged market rent, but a subsidized rent), would not be entitled to HRA.

4.6. A Government servant, who, on transfer, has been permitted to retain Government accommodation at the old station on payment of normal rent or penal rent or retains Government accommodation unauthorizedly on payment of market rent, etc., will be entitled to HRA at the new station for the period upto 8 months from the date of his transfer.

4.7. A Government servant who was not in occupation of Government accommodation at his old station and who, on transfer, leaves his family behind at the old station because he has not rented a house or has not been allotted Government accommodation at the new station, will be eligible for House Rent Allowance for a period of six months from the date of his assumption of charge at the new station till Government accommodation allotted to him at the new station. HRA in such cases shall be regulated as per the place of duty from the date of assumption of charge.

Note: HRA shall be admissible at the rate at which it was being drawn by him/her at the previous place of posting till the end of current academic of his/her child(ren).

4.8. In either case, the grant of HRA under these provisions shall not be admissible beyond the date on which Government accommodation allotted to him/her at the new station.

4.9. During the period of transfer not exceeding 90 days, a Government servant shall draw HRA at the same rates at which he was entitled at the time of transfer. For periods of transfer exceeding 90 days, the rate of HRA shall be regulated with reference to the new place of posting. If a transfer, initially made for a period not exceeding 90 days, is later extended, rate of HRA shall be regulated with reference to new place of posting from the date of issue of orders extending the transfer beyond 90 days.

5. CONDITIONS FOR DRAWAL OF HOUSE RENT ALLOWANCE

5.1. A Government servant shall not be entitled to HRA, if-

• (i) he/she shares Government accommodation allotted to another Government servant; or
• (ii) he/she resides in accommodation allotted to his/her parents/ son/ daughter by the Central Government, State Government, an Autonomous Public Undertaking or semi-Government Organization such as a Municipality, Port Trust, Nationalized Banks, Life Insurance Corporation of India, etc; or
• (iii) his/her spouse has been allotted accommodation at the same station by the Central Government/State Government/ Autonomous Public Undertaking/ Semi­ Government Organization such as Municipality, Port Trust, etc., whether he/she resides in that accommodation or he/she resides separately in accommodation rented by him/her.

5.2 Government servants other than a Government servant who is living in a house owned by him shall be eligible for HRA even if they share Government accommodation allotted to other Government servants [ excluding those mentioned in (5.1) above] or private accommodation of other Government servants [ including those mentioned in 5.1.(i) & (iii) above ] subject to the condition that they pay rent or contribute towards rent or house or property tax but without reference to the amount actually paid or contributed.

5.3 In cases where husband / wife/ parents / children, two or more of them being Central Government servants or employees of State Governments, Autonomous Public Undertakings or semi- Government Organizations like Municipality, Port Trust, Nationalized Banks, Life Insurance Corporation of India, etc., share accommodation allotted to another Government servant , HRA will be admissible to only one of them, at their choice.

NOTE. The term “accommodation” includes the accommodation allotted to the employees of State Governments, Autonomous Public Undertakings, semi-Government Organizations such as Municipality, Port Trust, etc.

5.4. Drawal of HRA by husband and wife when both of them happen to be Government servants and are living in hired/ owned accommodation- HRA would be admissible to both as per their entitlement.

5.5. Reimbursement of rent to Government servants during their temporary stay in State Bhavans /Guest Houses/Departmental Guest Houses run by Central Government/State Governments/ Autonomous Organizations, etc.- The officials on their posting to the Centre and the Central Government officials on their transfer/posting to a new station, necessitating change of residence if they temporarily stay in State Bhavans/ Guest Houses/Departmental Guest Houses run by Central Government/ State Governments / Autonomous Organizations, etc. may be reimbursed the amount of rent paid subject to fulfilment of the following conditions:-

• (i) The official has applied for accommodation of his entitlement, but has not been allotted residential accommodation by the Government.
• (ii) The concerned Guest House should be located at the place of posting of the official.
• (iii) The official must have stayed in State Bhavans / Guest Houses/Departmental Guest Houses run by Central Government/ State Government / Autonomous Organizations etc. and submit rent receipts in support of payment of rent.

(iv) Reimbursement of rent shall be admissible upto a maximum period of six months.

(v) No HRA shall be admissible during this period.

6. REGULATION OF HRA IN DIFFERENT CIRCUMSTANCES

The drawal of House Rent Allowance in the following circumstances shall be regulated as under:

6.1 During Leave :

6.1.1. A Government servant will be entitled to draw HRA during leave at the same rates at which he was drawing these allowances before he proceeded on leave. For this purpose, leave means total leave of all kinds, as per CCS(Leave) Rules (including child care leave, extraordinary leave etc.) not exceeding 180 days and the first 180 days of the leave if the actual duration of the leave exceeds that period; but does not include terminal leave, whether running concurrently with the notice period or not. When vacation or holidays are combined with leave, the entire period of vacation or holidays and leave should be taken as one spell of leave. HRA will be admissible during Leave Preparatory to Retirement(LPR) subject to submission of certificate that the employee concerned and/ or his family continues to reside at the same place/ same station.

6.1.2. In the case of Government servants who are originally granted leave on medical certificate exceeding 180 days and have ultimately to retire from Government service on grounds of invalidity, the entire leave thus becoming leave preparatory to retirement, recovery of HRA already drawn need not be effected . Central Government servants who are originally granted leave on medical grounds or otherwise but do not join duty after expiry of such leave owing to death / invalidation during such leave may also be regulated in the same manner.

6.1.3. The drawal of HRA during periods of vacation or holidays whether combined with leave or not shall be regulated in the same way as during leave.

6.1.4. In cases, where a Government servant who is sanctioned leave, whether on medical grounds or otherwise, does not join duty after availing himself of such leave, and resigns, he shall not be eligible for HRA for the entire period of such leave. The Administrative Authority concerned shall ensure that the entire amount drawn on this account is recovered before resignation, etc., is accepted .

6.1.5. Drawal of HRA during the period of leave in excess of first 180 days availed of on grounds other than medical grounds mentioned in sub-para. (6.1.6) below shall be subject to furnishing of the certificate prescribed in Annexure-111.

6.1.6. The limit of 180 days shall be extended to 8 months for the purpose of the grant of these allowances in the case of Government servants suffering from TB, Cancer or other ailments during the period of their leave taken on medical certificates when such certificates are in the forms prescribed. It is immaterial whether the leave is on medical certificate from the very commencement or is in continuation of other leave as defined in (i) above. In the case of employees suffering from TB, Cancer or other ailments, who remain on leave for a period exceeding 8 months, the grant of HRA for the period of leave beyond 8 months, may be decided by the respective Controlling Authorities irrespective of the period of leave involved so long as the medical certificate in the prescribed form is available.

6.1.7. In case of Study Leave approved by Government of India, employee shall be eligible for HRA at the place of study without producing certificate mentioned in Annexure Ill.

6.2. During Joining Time:

During Joining Time, a Government servant shall continue to draw HRA at the same rates at which he was drawing these allowances at the station from where he was transferred. Where, however, joining time is affixed to leave, joining time shall be added to the period of 180 days referred to in 6.1 above unless, in any case, it is otherwise expressly provided.

6.3. During Deputation Abroad:

The officers going abroad on deputation, their HRA shall be regulated at the rates admissible to them from time to time at the station from where they proceeded abroad on deputation in the following manner:-

• (i) An employee proceeding on deputation abroad will be eligible for HRA till such time as his family remains at the last place of his duty in India. In the event of an employee applying for family passage to the place of deputation abroad or for Transfer Travelling Allowance in respect of his family’s journey from the headquarters in India to Home Town or any other station, he will not be required to refund the amount of HRA up to the date up to which the family actually resides at the last Headquarters of the employee in India.
• (ii) The drawal of HRA will be subject to the production of certificate prescribed in Annexure III.

6.4. During Training Abroad:

A Government servant who is deputed for training abroad under the various training schemes sponsored by the Government of India or operated through non- official channels shall be entitled to draw HRA during the entire period of such training at the rates admissible to him from time to time at the station from where he was deputed abroad for training subject to the production of certificates prescribed in Annexure III.

Leave taken during the course of training or immediately after the completion of training abroad to cover stay- overs/stop -overs resulting in the absence of the trainees abroad beyond a period of six months cannot be treated as part of the period of training and as such the Government servant concerned will not be entitled to any HRA during the period of leave taken on training abroad irrespective of whether the leave falls within the first six months of the training or immediately after the completion of the training abroad.

6.5. During Training in India:

A Government servant, whether permanent or temporary, who is sent on training in India, and whose period of training is treated as duty under FR 9 (6) (b), shall be entitled to draw during the entire period of such training, Compensatory (City) and House Rent Allowances at the rates admissible to him, from time to time, at either the place of training or the place of duty from where he proceeded on training, whichever are more favourable to him. For claiming the allowances admissible at the place of duty from where a Government servant proceeded to another station for training, he will be required to furnish the certificate(s) prescribed in Annexure III.

NOTE. – A Government servant who is allowed travelling allowance as on tour and draws daily allowance at the place of training will draw HRA at the rates admissible to him at his headquarters from where he proceeded on training.

6.6. During Suspension :

The drawal of HRA to a Government servant under suspension shall be regulated with reference to FR 53 (1)(ii)(b) and FR 54 subject to his furnishing certificate prescribed in Annexure III for drawal of allowance for periods beyond 180 days from the date of suspension.

NOTE.- If the headquarters of a Government servant under suspension are changed in the public interest by orders of a Competent Authority, he shall be entitled to the HRA as admissible at the new station, provided he furnishes the requisite certificate with reference to such station .

6.7. To Re-employed Pensioners:

The drawal of House Rent Allowance in the case of re-employed pensioners shall be regulated as indicated below-

• (i) In the case of officers whose pay plus pension exceeds the sanctioned maximum pay of the post, the allowances will be calculated on that maximum.
• (ii) In the case of officers whose pay on re-employment in a civil post is fixed without taking into account the entire pension or a part thereof, the amount of pension so ignored shall also not be taken into account for the purpose of the grant of HRA.
• (iii) In other cases, the allowances will be calculated on pay plus pension.

6.8. Persons whose leave terms are not regulated under the Fundamental Rules or the CCS (Leave) Rules, 1972 :

6.8.1. Industrial and other employees, whose leave terms are regulated by special orders and not under the Fundamental Rules or the CCS (Leave) Rules, 1972, may be granted HRA during the first 40 days of leave at the same rates at which they were drawing these allowances before proceeding on leave. Where, however, under any special orders, such employees are eligible to draw these allowances for period of leave in excess of 40 days at it time, they will continue to be governed by those orders.

6.8.2. The limit of 40 days shall be extended to 180 days in the case of such employees suffering from TB/ Cancer / other ailments during their leave taken on medical certificates when such certificates are in the forms prescribed. It is immaterial whether the leave is on medical certificate from its very commencement or it is in continuation of other leave. The question whether the allowances may be paid to an Officer suffering from TB / Cancer/ or other ailments during leave on medical certificate exceeding 180 days shall be decided on merits by the Ministry / Department in consultation with Financial Adviser concerned. Drawal of allowances beyond 180 days will be subject to the furnishing of certificate in Annexure III.

6.9. During Tour :

For the period of Tour, A Government servant’s entitlement to these allowances shall be regulated with reference to his Headquarters.

7. CERTIFICATES for the grant of HRA :

7.1 Dependency Certificate as required for grant of HRA under para 3.4, given in Annexure-I.

7.2.1 Every Government servant shall furnish along with his first claim for House Rent Allowance, a certificate in the Form given in Annexure-II. ·

7.2.2 While non-Gazetted Officers shall furnish the requisite certificates to their Head of Office, Gazetted Officer shall furnish the same to their Accounts Officers.

7.2.3 The following certificates shall be endorsed by the Drawing and Disbursing Officers on the bill in which HRA of non-Gazetted Officers are drawn by them :-

• (i) “Certified that in the case of all Government servants for whom HRA are drawn in this bill, the eligibility of the allowance has been verified with reference to Government of India, Ministry of Finance, O.M. No. ______ dated _____
• (ii) “Certified that the certificates prescribed by Government have been obtained from the Government servants for whom HRA has been drawn in this bill and I am satisfied that the claims are in accordance with the orders in force.”

7.3 The certificates required under paras. 6.1.5, 6.3, 6.4, 6.5, 6.6, 6.8 will be as per Annexure-III.

ANNEXURE- I

CERTIFICATE

( The certificate on Official Letter head (in original) should be in respect of only one place. If there are more than one place in respect of which the proposal relates, appropriate certificates in respect of each of such places should be given.)

It is hereby certified that –

1. 1 _______ is a 2Village/ Panchayat/ Town Panchayat/ Non- municipal area;
2. 1 _______ is not a Municipality or Notified Area or Cantonment;
3. 1 _______ is not part of any Urban Agglomeration (UA);
4.1 _______ is within a distance of 8 kilometres from the periphery of the municipal limits of _______  3 _______

Signature of the District Collector/ Deputy
Commissioner having jurisdiction over the place

Seal of the District Collector/
Deputy Commissioner

Date …… … …………

1. Name of the place in respect of which the proposal relates.
2. The civic status of the place, i.e., Village, Panchayat, Town Panchayat, Non- Municipal area, etc., should be indicated.
3. Name of the Municipality.

ANNEXURE- II

Certificate to be furnished by all Central Government servants:

(1) I certify that I am residing in a house hired/ owned by me / my wife / husband/ son / daughter/ father / mother / a Hindu undivided family in which I am a coparcener.

(2) I certify that I am not sharing accommodation allotted to my parent/ child by the Central/ State Government, an autonomous public undertaking or semi- Government organization such as municipality, port trust, etc., allotted rent-free to another Government servant.

(3) I certify that my husband /wife / children/ parents who is / are sharing accommodation with me allotted to another employee of the Central / State Government / autonomous public undertakings or semi – Government organizations like municipality, port trust, etc., is/are not in receipt of HRA from the Central/ State Government / autonomous public undertakings or semi- Government organizations like municipality, port trust, etc.

(4) I also certify that my wife/ husband has not been allotted accommodation at the same station by the Central / Sate Government / autonomous public undertakings or semi­ Government organizations such as municipality, port trust, etc.

Signature of the Govt. servant …………………………
Name of the Govt. servant …………………………
Designation …………………………

Date

*Strike out whichever is not applicable

ANNEXURE- III

CERTIFICATE

The Government servant concerned continued for the period for which House Rent Allowance is claimed, to retain the house at the same station (whether within its qualifying limits or in an adjoining area)

I certify that I retained the accommodation for the period for which HRA is being claimed at the same station from where I was placed under suspension” or proceeded on leave/deputation abroad/training/etc” .

Signature of the Govt. servant ……… ………… … ………
Name of the Govt. servant. ….. …… . .. …… ……… ….
Designation ………. … …….. …………

Date:

*Strike out whichever is not applicable

Appendix

List of HRA Orders Consolidated/Superseded by this O.M

The post HRA to Central Government employees COMPENDIUM on Instructions by FinMin appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

Office of the Controller of Defence Accounts Guwahati
Udayan Vihar, Guwahati – 781171

NoPAY/ ORDER/ CIRCULAR/VOL.II

Date: : 29.08.2022

(THROUGH WEBSITE ONLY)

To

Area Accounts Office
Bivar Road
Shillong-793001

2. All AOGEs/AGEs

Subject: Clarification on admissibility of old duty station HRA when posted to/ from Field Areas/Modified Field Areas in MES

Please find enclosed PCDA(WC) Chandigarh letter No. Pay/II/Tech/Misc dated 16.03.2022. It is requested that the considered view and practice being followed in respect of the cases mentioned in the ibid letter may please be furnished to this office by 5th of September positively for onward transmission to PCDA(WC) Chandigarh.

GO(Pay Tech) has seen.

Encl: As above

ACCOUNTS OFFICER (PAY TECH)

PRINCIPAL CONTROLLER OF DEFENCE ACCOUNTS
(WESTERN COMMAND) CHANDIGARH

No. Pay/II/ Tech/Misc

Date: 16.03.2022

To

1. The PCDA (NC)
   Narwal Pain, Satwari
   Jammu – 180003.
2. The PCDA (SWC)
   24, Khatipura Rd
   Pariwahan Nagar
   Jaipur – 302012
3. The CDA
   Udayan Vihar
   Narangi, Guwahati
   Assam – 781171
4. The CDA
   Ridge Road
   Jabalpur
   MP – 482001.

Sub: Clarification on admissibility of old duty station HRA when posted to/from Field Areas/Modified Field Areas in MES.

Recently, on the above subject requests are received for grant of additional HRA of old duty station on the basis of GoI, MoD letter No.4(6)/2000/ D/(Civ-I) dated 21.09.2000. MES employees are claiming old duty station HRA on the basis of GoI, MoD letter No.4(6)/2000/ D/(Civ-I) dated 21.09.2000, wherein, it is mentioned that “Civilians transferred from a family station to a non-family Station in Field area are entitled to HRA at the rate applicable to the old duty station, provided the Govt servant is keeping his family in the house owned by him or in a rented accommodation at the old duty station, for the duration of his posting in the non-family station in the field area. The drawal of such HRA will be subject to the fulfillment of other conditions, laid down in MoD OM No. 4(1)/66D(Civ.I) dated  04.03.1966 as amended from time to time”. However, this office is not clear that whether as per extant a MoD orders civilian employees of MEs are entitled for additional HRA of old duty station or not as the MoD letter dated 21.09.2000, applied to the civilians paid from Defence Service Estimates working in the Defence establishment located in Field Areas/Modified Field Areas.

In view of the above, this issue was referred to HQrs. Office for seeking clarification. In response to this office letter, Hqrs. Office vide letter No.AT/Army-Br/A/Civ/2366/Misc. Allow/vol-I dated 17.02.2022 following has been stated:

1. As per MoD. letter dated 13.01.1994, field area has been defined as area where troops are deployed near the borders for operational requirement and where imminence of hostilities and associated risk to life exists. Troops in such areas are located for reasons of operational considerations alone and are not living in cantonments.
2. As regards to the place in question (i.e. Jhakri station), it is required to be confirmed whether the place is declared as Field/Modified field Area in terms of MoD letter No. 37269/AG/PS 3(a(/90/D(Pay/services) dated 13.01.1994.
3. Although the MoD letter dated 21.09.2000 does not have any mention about the non-grant of Field service concessions to the static units but any conclusion can be deduced only by reading MoD letter dated 21.09.2000 with letter MoD dated 13.01.1994, Para 5 of MoD letter dated 13.01.1994 clearly states that these allowances will not be admissible to Static formations/units i.e. Military Farms, MES Recruiting office, Training Centre & Establishment, NCC Directorates and units, TA units unless embodied &b Record offices and similar establishments.

Hqrs. Office has directed to re-examine the issue in terms of MoD letter dated 21.09.2000, MoD letter dated 13.01.1994 and Practice being followed in regulating such claims.

This office is of the opinion that benefit of grant of additional HRA of old duty station on the basis of GoI, MoD letter No.4(6)/2000/D/(Civ-I) dated 21.09.2000 should not be allowed to the MES employees posted at Jhakri station. However, it is requested that the considered view and practice being followed in respect of such type of cases may be furnished to this office for better appreciation in this issue please. It is also requested to forward the MoD letter No. 37269/AG/PS 3(a(/90/D(Pay/services) dated 13.01.1994 in case the same is available in your office.

ACDA (Pay)

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Ministry of Railway 
Government India
Compendium of
Seventh Pay Commission Allowances

Compiled by:
Pay Commission Date.

Index

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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE

LOK SABHA
UNSTARRED QUESTION NO. 3607
ANSWERED ON – 08/08/2022

“TAX ON ACCOMMODATION”

3607. SHRIMATI SANGEETA KUMARI SINGH DEO:
“Will the Minister of FINANCE be pleased to state:

(a) whether no perquisite on accommodation is added to the salary of employees for the purpose of calculating income tax on those who are staying in quarters provided by the company after paying standard rent fixed by the company and House Rent Allowance (HRA) not being drawn by employees under section 17(2)(i) (ii) of Income Tax Act;

(b) if so, whether 20 percent perquisite on accommodation is being added to the salary of employees of Public Sector Enterprises (PSEs) like NTPC, Singrauli for the purpose of calculating income tax in the above case;

(c) if so, the reasons therefor;

(d) whether total HRA is deducted from the gross salary of Central Government employees who are staying in Government accommodation as against 20 percent of HRA added to gross salary of employees staying in quarters of PSEs like NTPC, Singrauli; and

(e) if so, the corrective steps being taken by the Government in this regard?

ANSWER
THE MINISTER OF STATE IN THE MINISTRY OF FINANCE

(SHRI PANKAJ CHOUDHARY)

(a) Section 17 of the Income-tax Act, 1961 (the Act) provides the definition of perquisites for the purposes of sections 15, 16 and of 17 of the Act. Section 17(2)(i1) of the Act provides that perquisites includes the value of any concession in the matter of rent respecting any accommodation provided to the assessee by his employer. The applicable Rule is Rule 3(1) of the Income-tax Rules, 1962.

(b) Perquisites on accommodation for purpose of calculating of income tax are to be decided by the respective Public Sector Enterprises as per provisions indicated at (a) above.

(c) In view of the (b), it does not arise.

(d) The Central Government employees who stay in Government accommodation are not eligible for HRA. In view of the same, the query does not arise.

(e) In view of the (d) above, it does not arise.

Loksabha

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[AY 2023-24]

Notes:

1. 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)

2. Educational Facilities

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

2.1 Other Educational Facilities

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:

* 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:

1. 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
2. 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

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Finance Ministry forwards IRTSA memorandum to Railway Ministry on grant of HRA at the revised rates w.e.f. 1st Jan 2021

7th CPC HRA 2021 – House Rent Allowance for Central Government employees IRTSA

No.2/4/2021_E.II(B)
Government of India
Ministry of Finance
Department of Expenditure

North Block, New Delhi
Dated 25th October, 2021

OFFICE MEMORANDUM

Subject: Clarification on grant of HRA at the revised rates of 27%, 18%, 9% to the X, Y & Z class cities respectively – reg.

The undersigned is directed to forward copies of the following letters (in original) received from Indian Railways Technical Supervisors Association (IRTSA), National Federation of Railwaymen (NFIR) and DoPT respectively which are self explanatory, for appropriate action as deemed fit.

1. Letter No. IRTSA/CHQ/Memo. 2021/13 dated 28.08.2021 from IRTSA.
2. Letter No. I/%(C)/Pt.II dated 23.08.2021from NFIR
3. DoPT’s O.M. No.Z-20025/5/2021-Estt (AL) dated September 2021.

Encl. As above

– Sd –
Surendra Kumar
Under Secretary to Govt of India

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F.No.2(46)/2012-DPE(WC)-GL-VII/2021
Government of India
Ministry of Finance
Department of Public Enterprises

Public Enterprises Bhawan
Block 14, CGO Complex,
Lodhi Road, New Delhi-110003
Dated: 25th August, 2021

OFFICE MEMORANDUM

Subject: Re-classification of Mathura-Vrindavan Municipal Corporation as ‘Y’ class city for the purpose of grant of House Rent Allowance (HRA) to Central Public Sector Enterprises (CPSE)-reg

The undersigned is directed to refer to DPE’s OM of even number dated 07.01.2013 and 07.09.2015 regarding classification of cities/town for the purpose of grant of House Rent Allowance (HRA) to CPSE employees following 2007 IDA pay scales.

Re-classification of Mathura-Vrindavan Municipal Corporation as ‘Y’ class city for the purpose of grant of House Rent Allowance (HRA)

2. Department of Expenditure (DOE) vide OM NO 2/4/2018-E.II(B} dated 25.02.2020 has conveyed that Mathura-Vrindavan Municipal Corporation shail stand classified as ‘Y’ class city/town for the purpose of grant of House Rent Allowance to the central Government employees posted there.
3. It has been decided that the reclassification of Mathura-Vrindavan Municipal Corporation as contained in the DoE OM 2/4/2018-E.II(B) dated 25.02.2020 would also be applicable to the employees of CPSEs following 2017/2007 IDA pay scales and following CDA pay scales in line with VI & VII Central Pay Commissions’ recommendations with effect from 01.03.2020.
4. Further, it has also been decided that the orders on classification/ re-classification of cities/ towns categorised as ‘X’, ‘Y’ and ‘Z’ issued by the Department of Expenditure for the employees of Central Government would mutatis-mutandis be also applicable to the employees of CPSEs following 2017/2007 IDA pay scales and following CDA pay scales in line with VI & VII Central Pay Commissions recommendations.
5. All Administrative Ministries/ Departments of the Government of India are requested to bring the foregoings to the notice of the CPSE under their administrative control for necessary action at their end.

(Samsul Haque)
Under Secretary

Encl: As Above

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नवोदय विद्यालय समिति
Navodaya Vidyalaya Samiti
मानव संसाधन मंत्रालय
Ministry of Human Resource Development
स्कूल शिक्षा और साक्षरता विभाग
Deptt. of School Education & Literacy
भारत सरकार – Govt. of India

F.No.20-1/2017-NVS (Admn)/781

19/08/2021

To

The Deputy Commissioner
Navodaya Vidyalaya Samiti
All Regional Offices/NLIs

Sub: Revision of rate of House Rent Allowance (HRA) – regarding

Madan/Sir,

lam to refer to Govt. of India, Ministry of Finance, Department of Expenditure OM No. 1/1/2020-E-II(B) dated 20.07.2021 regarding the increase of DA from 17%  to 28% w.e.f. 01.07.2021. Accordingly, instructions regarding payment of HRA at enhanced rate i.e. 27%, 18%, 9% for X, Y, Z Class cities as mentioned in the Department of Expenditure OM number 2/5/2017-E.1I(B) dated 07.07.2017, may be complied with. The enhanced rate of HRA is applicable w.e.f. 01.07.2021.

This issues with the approval of Competent Authority.

Yours faithfully,

[Raghuvendra Kumar]
Assistant Commissioner [Admn]

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No.4-1112010-PAP
Government of India
Ministry of Communication
Department of Posts
(Establishment Division) P.A.P. Section

Dak Bhawan, Sansad Marg,
New Delhi- 100 001 Dated : 19 Feb 2021

To
All Heads of Circle,

Sub: Initial/ Continued grant of HRA to staffs working in Departmental offices under the provisions of Para 3(b)(iii) of O.M. No. F. 2(37)/ E.II(B)/ 64 dated 27.11.1965, as amended/ modified from time to time- Issuing general instruction to Circles -Reg.

Sir/Madam,

This is regarding the proposal for the initial grant / Continued House Rent Allowance to staff working in offices situated in village /Gram Panchayat within 08 KM from the periphery of the municipal limit of the qualified city under Rule 03 b (iii) HRA General Rules and orders.

2 It has been noticed while examining the above proposals that proposals are being received in Directorate with an abnormal delay from the Circle offices. The delay in the submission of proposals is being viewed seriously. The Circle should ensure that the proposal is submitted well in advance.

3. The Circles are further requested to follow the following guidelines while submitting the proposals to the Directorate.

Classification of Cities for HRA as per 7th CPC – X Y Z Classification of Cities for HRA 2020

(a) Initial Grant of HRA

• (i) The initial order for grant of HRA under para 3(b) (iii) of the OM. dated 27.11.1965 will continue to be issued by the Ministry of Finance (Department of Expenditure).
• (ii) These issues should be examined at the time of opening of the office and submit proposals within 03 months of opening of Offices, which qualify the condition for grant of higher HRA.
• (iii) These proposals should be examined as per instructions issued from time to time and submit a proposal in the prescribed checklist through Circle Office along with the concurrence of CIFA.
• (iv) The original dependency certificate issued by the collector/Dy. Commissioner having jurisdiction over the place should be submitted with the proposal.

(b) Continued grant of HRA

• (i) The further extension of grant of continued HRA for next 03 years will be issued by the Directorate in the consultation with Financial adviser as per MF OM No 11023/3/86-E.II (B) dated 01. December, 1989.
• (ii) There is no need for submission of income and cost statement of the concerned offices along with the proposal. Only the original dependency certificate issued by the collector/ Dy Commissioner having the jurisdiction over the place, to be submitted with the prescribed check list by Divisional office to concerned Regional/ Circle office.
• (iii) These proposals should be examined as per instructions issued from time to time and submit proposal in the prescribed check list through Circle Office along with the concurrence of CIFA.
• (iv) The proposal for continued grant of HRA should be submitted at least 03 months before the ending of current period of continued HRA granted by the Directorate.
• (v) A monitoring mechanization to be made in the Division office/ Regional and Circle office so that such proposals should be monitored on periodically, prepare and submit proposals to Directorate within a prescribed time. The proposals received after prescribed time will not be proceeded in the Directorate.

(c) Place or places agglomeration of classified city

7th CPC HRA hike for Central Government employees and CPSE or PSU employees (3rd PRC) from 1st Jan 2021

Attention is invited on para 3 (a) of HRA General Rules and these orders may be followed. There is no need for further extension of continued HRA for the area of Gram Panchayat that has been included in the Municipality I Corporation UA and the applicable rate of the qualified city is to be paid from the date of included from the limit of the named qualified city.

4. The Circle is requested to launch a special drive in the matter during the month of April 2021. The Circle is further requested to prepare a list of all such cases to submit it to this Directorate by 30.04.2021 and review the present cases and process/ submit the proposal as per the above guidelines to Directorate so that the further orders may be issued by the concerned offices in time.

These instructions should be followed strictly.

(D.K. Tripathi)
Assistant Director General (Estt.)
Phone No-01123096191
Email: adgestt2@indiapost.gov.in

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