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	<title>Retirement Benefits Archives - CENTRAL GOVERNMENT EMPLOYEES NEWS</title>
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	<item>
		<title>DoPPW &#8211; Implementation of pension related rules and timely release of retirement benefits by the administrative Ministries / Departments</title>
		<link>https://centralgovernmentnews.com/doppw-implementation-of-pension-related-rules-and-timely-release-of-retirement-benefits-by-the-administrative-ministries-departments/</link>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Tue, 12 Nov 2024 15:25:49 +0000</pubDate>
				<category><![CDATA[CCS]]></category>
		<category><![CDATA[Pension]]></category>
		<category><![CDATA[CCS Pension Rules 2021]]></category>
		<category><![CDATA[Central Civil Services Pension Rules 2021]]></category>
		<category><![CDATA[DoPPW]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=42004</guid>

					<description><![CDATA[<p>CCS Pension Rules 2021 No. 1/15/2024-P&#38;PW(F)/9809Government of IndiaMinistry of Personnel, PG &#38; PensionsDepartment of Pension &#38; Pensioners&#8217; Welfare 3rd Floor, Lok Nayak Bhavan, Khan Market,New Delhi, Dated the 25th October, 2024 OFFICE MEMORANDUM Subject : Implementation of pension related rules and timely release of retirement benefits by the administrative Ministries / Departments. Department of Pension [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/doppw-implementation-of-pension-related-rules-and-timely-release-of-retirement-benefits-by-the-administrative-ministries-departments/">DoPPW &#8211; Implementation of pension related rules and timely release of retirement benefits by the administrative Ministries / Departments</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p class="has-text-align-center"><strong>CCS Pension Rules 2021</strong></p>



<p class="has-text-align-center">No. 1/15/2024-P&amp;PW(F)/9809<br />Government of India<br />Ministry of Personnel, PG &amp; Pensions<br />Department of Pension &amp; Pensioners&#8217; Welfare</p>



<p class="has-text-align-right">3rd Floor, Lok Nayak Bhavan, Khan Market,<br />New Delhi, Dated the 25th October, 2024</p>



<p class="has-text-align-center"><strong>OFFICE MEMORANDUM</strong></p>



<h3 class="wp-block-heading">Subject : Implementation of pension related rules and timely release of retirement benefits by the administrative Ministries / Departments.</h3>



<p>Department of Pension and Pensioners’ Welfare (DoPPW) has recently issued Central Civil Services (Extraordinary Pension) Rules, 2023. These rules apply to the Government servant to whom the Central Civil Services (Pension) Rules, 2021 apply. Extraordinary Pension (EOP) Rules are in the form of Disability pension/extraordinary family pension that may be paid to the Government servant/his family if disablement/death (or the aggravation of disablement/death) of the Government servant, during his service, are attributed to the Government service.</p>



<p>2. The above rules are implemented by the administrative Ministry / Department / Organisation. Recently, in one such case court ordered for grant of EOP to the eligible family members of few Government servants who were killed in action during Govt duty. There was order from the court to grant them family pension under EOP Rules. However, the concerned Department took a view that since these employees are covered under EOP Rules which have been notified / issued by DoPPW, hence, the order should be implemented by DoPPW. The matter was subsequently clarified to the that Department and the same was implemented by that Department only. However, the process got prolonged resulting delay in payment etc.</p>



<p>3. In view of the above experience, it is reiterated that as per provisions of the Allocation of Business Rules in the Govt of India, sanction of pension / pensionary benefits is the sole mandate and responsibility of the administrative Ministry / Department / organisation. Therefore, the&nbsp; concerned organization is required to release all the retirement benefits including EOP as per rules at the carliest possible. It is added that delay in payment of pension, gratuity and family pension attracts payment of interest in terms of Rule 65 of CCS (Pension) Rules, 2021.</p>



<p>4. All Ministries/ Departments are requested to observe the above strictly and sensitise all authorities under them to process and release payment in such cases at the earliest possible.</p>



<p>5. This issues with the approval of competent authority.</p>



<p class="has-text-align-right">(Dilip Kumar Sahu)<br />Under Secretary to the Govt. of India</p>


<div class="wp-block-image">
<figure class="aligncenter size-large"><a href="https://centralgovernmentnews.com/wp-content/uploads/2024/11/pension-rules-timely-release-of-retirement-benefits.jpg"><img fetchpriority="high" decoding="async" width="719" height="1024" src="https://centralgovernmentnews.com/wp-content/uploads/2024/11/pension-rules-timely-release-of-retirement-benefits-719x1024.jpg" alt="pension related rules and timely release of retirement benefits - DoPPW" class="wp-image-42005" srcset="https://centralgovernmentnews.com/wp-content/uploads/2024/11/pension-rules-timely-release-of-retirement-benefits-719x1024.jpg 719w, https://centralgovernmentnews.com/wp-content/uploads/2024/11/pension-rules-timely-release-of-retirement-benefits-211x300.jpg 211w, https://centralgovernmentnews.com/wp-content/uploads/2024/11/pension-rules-timely-release-of-retirement-benefits-768x1093.jpg 768w, https://centralgovernmentnews.com/wp-content/uploads/2024/11/pension-rules-timely-release-of-retirement-benefits-1079x1536.jpg 1079w, https://centralgovernmentnews.com/wp-content/uploads/2024/11/pension-rules-timely-release-of-retirement-benefits.jpg 1096w" sizes="(max-width: 719px) 100vw, 719px" /></a><figcaption class="wp-element-caption">CCS Pension Rules 2021</figcaption></figure>
</div><p>The post <a href="https://centralgovernmentnews.com/doppw-implementation-of-pension-related-rules-and-timely-release-of-retirement-benefits-by-the-administrative-ministries-departments/">DoPPW &#8211; Implementation of pension related rules and timely release of retirement benefits by the administrative Ministries / Departments</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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			</item>
		<item>
		<title>Timelines for completion of various activities in the process of authorisation of pension/family pension and gratuity on retirement on superannuation of a Government servant and death while in service</title>
		<link>https://centralgovernmentnews.com/timelines-for-completion-of-various-activities-in-the-process-of-authorisation-of-pension-family-pension-and-gratuity-on-retirement-on-superannuation-of-a-government-servant-and-death-while-in-service/</link>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Wed, 29 Mar 2023 16:36:31 +0000</pubDate>
				<category><![CDATA[CSS]]></category>
		<category><![CDATA[CCS Pension Rules 2021]]></category>
		<category><![CDATA[gratuity]]></category>
		<category><![CDATA[PPO]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<category><![CDATA[Superannuation]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=40518</guid>

					<description><![CDATA[<p>Superannuation of a Government servant No. TA-3-6/3/2020 -TA-III /CS-4308/127Ministry of FinanceDepartment of ExpenditureOffice of Controller General of AccountsMahalekha Niyantrak BhawanE-Block, GPO Complex, INA, New Delhi Dated 24.3.2023 OFFICE MEMORANDUM Subject: Timelines for completion of various activities in the process of authorisation of pension/family pension and gratuity on retirement on superannuation of a Government&#160;servant and death while [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/timelines-for-completion-of-various-activities-in-the-process-of-authorisation-of-pension-family-pension-and-gratuity-on-retirement-on-superannuation-of-a-government-servant-and-death-while-in-service/">Timelines for completion of various activities in the process of authorisation of pension/family pension and gratuity on retirement on superannuation of a Government servant and death while in service</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p class="has-text-align-center"><strong>Superannuation of a Government servant</strong></p>



<p class="has-text-align-center">No. TA-3-6/3/2020 -TA-III /CS-4308/127<br />Ministry of Finance<br />Department of Expenditure<br />Office of Controller General of Accounts<br />Mahalekha Niyantrak Bhawan<br />E-Block, GPO Complex, INA, New Delhi</p>



<p class="has-text-align-right">Dated 24.3.2023</p>



<p class="has-text-align-center"><strong>OFFICE MEMORANDUM</strong></p>



<h3 class="wp-block-heading">Subject: Timelines for completion of various activities in the process of authorisation of pension/family pension and gratuity on retirement on superannuation of a Government&nbsp;servant and death while in service.</h3>


<div class="wp-block-image">
<figure class="aligncenter size-full"><a href="https://centralgovernmentnews.com/wp-content/uploads/2020/12/Central-Government-Employees-GRATUITY.jpg"><img decoding="async" width="714" height="281" src="https://centralgovernmentnews.com/wp-content/uploads/2020/12/Central-Government-Employees-GRATUITY.jpg" alt="Central Government Employees GRATUITY" class="wp-image-28659" srcset="https://centralgovernmentnews.com/wp-content/uploads/2020/12/Central-Government-Employees-GRATUITY.jpg 714w, https://centralgovernmentnews.com/wp-content/uploads/2020/12/Central-Government-Employees-GRATUITY-300x118.jpg 300w" sizes="(max-width: 714px) 100vw, 714px" /></a></figure>
</div>


<p>Reference is invited to timeline prescribed for processing and payment of pension/family pension, gratuity and other retirement benefits prescribed under CCS (Pension) Rules and issued by DoP&amp;PW and O/o CGA. It has been noticed that payment of retirement benefits is getting delayed in many cases and  errors are also being reported in issuance of PPO.</p>



<p>2. In this regard, it is observed that PAO may receive number of pension/family pension cases where the pension forms are not properly filled and complete, particulars not furnished or authentication of HOO/DDO not given in the space provided, etc. These kinds of cases might have been returned to the concerned office for rectification / omissions which may result to delay in payment of pension/family pension. In this connection, it is advised that common errors noticed by PAO may be compiled and issued as internal guidelines. Accordingly, concerned HOO/DDOs may be advised to ensure due care while submitting pension/family pension cases to PAO so that pensioners/family pensioners get their dues well in time. PAOs may also be advised to fill all the columns of the PPO with due care.</p>



<p>3 It is further advised that, in case, delay is anticipated in payment of pension/ family pension, gratuity to the beneficiary concerned, then sanctioning authority may sanction provisional pension/ family pension/ gratuity to them, as per CCS (Pension) Rules,2021 so as to avoid hardship to the pensioner/family pensioner. In this matter, the provision enunciated under the Rule 65 of CCS (Pension) Rules, 2021 may be taken into account.</p>



<p>4. In view of above, all the Pr. CCAs/ CCAs/ CAs (/Cs) of the respective Ministries/Departments are requested to ensure that pension/family pension cases are processed within the prescribed timelines.</p>



<p class="has-text-align-right">Sd//-<br />(Parul Gupta)<br />Dy. Controller General of Accounts</p>
<p>The post <a href="https://centralgovernmentnews.com/timelines-for-completion-of-various-activities-in-the-process-of-authorisation-of-pension-family-pension-and-gratuity-on-retirement-on-superannuation-of-a-government-servant-and-death-while-in-service/">Timelines for completion of various activities in the process of authorisation of pension/family pension and gratuity on retirement on superannuation of a Government servant and death while in service</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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			</item>
		<item>
		<title>Taxability of various components of salary &#8211; Income from Different Sources AY 2023-2024 (FY 2022-2023)</title>
		<link>https://centralgovernmentnews.com/taxability-of-various-components-of-salary-income-from-different-sources-ay-2023-2024-fy-2022-2023/</link>
					<comments>https://centralgovernmentnews.com/taxability-of-various-components-of-salary-income-from-different-sources-ay-2023-2024-fy-2022-2023/#respond</comments>
		
		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Mon, 27 Jun 2022 14:22:45 +0000</pubDate>
				<category><![CDATA[Employees News]]></category>
		<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[Allowance]]></category>
		<category><![CDATA[CEA]]></category>
		<category><![CDATA[DA]]></category>
		<category><![CDATA[Income from Different Sources]]></category>
		<category><![CDATA[Pension]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<category><![CDATA[TA/DA]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=38666</guid>

					<description><![CDATA[<p>Income from Different Sources AY 2023-24 (FY 2022-23) under Income Tax as amended by Finance Act, 2022 Any income which is not chargeable to tax under any other heads of income and which is not to be excluded from the total income shall be chargeable to tax as residuary income under the head “Income from [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/taxability-of-various-components-of-salary-income-from-different-sources-ay-2023-2024-fy-2022-2023/">Taxability of various components of salary &#8211; Income from Different Sources AY 2023-2024 (FY 2022-2023)</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><strong>Income from Different Sources AY 2023-24 (FY 2022-23) under Income Tax as amended by Finance Act, 2022</strong></p>



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


<div class="wp-block-image">
<figure class="aligncenter size-full"><a href="https://centralgovernmentnews.com/wp-content/uploads/2022/06/Taxability-of-various-components-of-salary-Income-from-Different-Sources.jpg"><img decoding="async" width="700" height="348" src="https://centralgovernmentnews.com/wp-content/uploads/2022/06/Taxability-of-various-components-of-salary-Income-from-Different-Sources.jpg" alt="Taxability of various components of salary Income from Different Sources" class="wp-image-38667" srcset="https://centralgovernmentnews.com/wp-content/uploads/2022/06/Taxability-of-various-components-of-salary-Income-from-Different-Sources.jpg 700w, https://centralgovernmentnews.com/wp-content/uploads/2022/06/Taxability-of-various-components-of-salary-Income-from-Different-Sources-300x149.jpg 300w" sizes="(max-width: 700px) 100vw, 700px" /></a></figure>
</div>


<h2 class="wp-block-heading"><strong>Treatment of Income from Different Sources</strong></h2>



<h3 class="wp-block-heading"><strong>I. Income under the head Salaries</strong></h3>



<h4 class="wp-block-heading"><strong>1.1 Salary is defined to include:</strong></h4>



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



<h4 class="wp-block-heading"><strong>1.2 Points to consider:</strong></h4>



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



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



<p><em><strong>Exceptions</strong> </em>&#8211; Remuneration, bonus or commission received by a partner from the firm is not taxable under the head Salaries rather it would be taxable under the head business or profession.</p>



<h4 class="wp-block-heading"><strong>1.3 Place of accrual of salary:</strong></h4>



<ul class="wp-block-list"><li>a) Salary accrues where the services are rendered even if it is paid outside India;</li><li>b) Salary paid by the Foreign Government to his employee serving in India is taxable under the head Salaries;</li><li>c) Leave salary paid abroad in respect of leave earned in India shall be deemed to accrue or arise in India.</li></ul>



<p><em><strong>Exceptions</strong> &#8211; </em>If a Citizen of India render services outside India, and receives salary from Government of India, it would be taxable as salary deemed to have accrued in India.</p>



<h4 class="wp-block-heading"><strong>1.4 Taxability of various components of salary:</strong></h4>



<figure class="wp-block-table"><table><tbody><tr><td><strong>S.No.</strong></td><td><strong>Section</strong></td><td><strong>Particulars</strong></td><td><strong>Taxability/Exemption</strong></td></tr><tr><td>1.</td><td>17</td><td>Basic salary</td><td>Fully taxable</td></tr><tr><td>2.</td><td>17</td><td>Dearness Allowance (referred to as ‘DA’)</td><td>Fully taxable</td></tr><tr><td>3.</td><td>17</td><td>Bonus, fees or commission</td><td>Fully taxable</td></tr></tbody></table></figure>



<h2 class="wp-block-heading">A. Allowances</h2>



<figure class="wp-block-table"><table><tbody><tr><td>4.</td><td>10(13A)&nbsp;read with&nbsp;Rule 2A</td><td>House rent allowance</td><td>Least of the following is exempt:<br />a) Actual HRA Received<br />b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Chennai)<br />c) Rent paid <em>minus</em> 10% of salary<br /><br />* Salary = Basic + DA (if part of retirement benefit) + Turnover based Commission<br /><br /><em>Note</em>: i. Fully taxable, if HRA is received by an employee who is living in his own house or if he does not pay any rentii. It is mandatory for employee to report PAN of the landlord to the employer if rent paid is more than Rs. 1,00,000 [Circular No. 08 /2013 dated 10-10-2013].</td></tr><tr><td>5.</td><td>10(14)</td><td>Children education allowance</td><td>Up to Rs. 100 per month per child up to a maximum of 2 children is exempt</td></tr><tr><td>6.</td><td>10(14)</td><td>Hostel expenditure allowance</td><td>Up to Rs. 300 per month per child up to a maximum of 2 children is exempt</td></tr><tr><td>7.</td><td>10(14)</td><td>Transport Allowance granted to an employee to meet expenditure for the purpose of commuting between place of residence and place of duty</td><td>Rs. 3,200 per month granted to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities</td></tr><tr><td>8.</td><td>Sec. 10(14)</td><td>Allowance granted to an employee working in any transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not in receipt of daily allowance.</td><td>Amount of exemption shall be lower of following:<br />a) 70% of such allowance; orb) Rs. 10,000 per month.</td></tr><tr><td>9.</td><td>10(14)</td><td>Conveyance allowance granted to meet the expenditure on conveyance in performance of duties of an office</td><td>Exempt to the extent of expenditure incurred for official purposes</td></tr><tr><td>10.</td><td>10(14)</td><td>Travelling allowance to meet the cost of travel on tour or on transfer</td><td>Exempt to the extent of expenditure incurred for official purposes</td></tr><tr><td>11.</td><td>10(14)</td><td>Daily allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty</td><td>Exempt to the extent of expenditure incurred for official purposes</td></tr><tr><td>12.</td><td>10(14)</td><td>Helper/Assistant allowance</td><td>Exempt to the extent of expenditure incurred for official purposes</td></tr><tr><td>13.</td><td>10(14)</td><td>Research allowance granted for encouraging the academic research and other professional pursuits</td><td>Exempt to the extent of expenditure incurred for official purposes</td></tr><tr><td>14.</td><td>10(14)</td><td>Uniform allowance</td><td>Exempt to the extent of expenditure incurred for official purposes</td></tr><tr><td>15.</td><td>10(7)</td><td>Any allowance or perquisite paid or allowed by Government to its employees (an Indian citizen) posted outside India</td><td>Fully Exempt</td></tr><tr><td>16.</td><td>–</td><td>Allowances to Judges of High Court/Supreme Court (Subject to certain conditions)</td><td>Fully Exempt.</td></tr><tr><td>17.</td><td>10(45)</td><td>Following allowances and perquisites given to serving Chairman/Member of UPSC is exempt from tax:<br />a) Value of rent free official residence<br />b) Value of conveyance facilities including transport allowance<br />c) Sumptuary allowanced) Leave travel concession</td><td>Fully Exempt</td></tr><tr><td>18.</td><td>–</td><td>Allowances paid by the UNO to its employees</td><td>Fully Exempt</td></tr><tr><td>19.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>Special compensatory Allowance (Hilly Areas) (Subject to certain conditions and locations)</td><td>Amount exempt from tax varies from Rs. 300 to Rs. 7,000 per month.</td></tr><tr><td>20.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>Border area, Remote Locality or Disturbed Area or Difficult Area Allowance (Subject to certain conditions and locations)</td><td>Amount exempt from tax varies from Rs. 200 to Rs. 1,300 per month.</td></tr><tr><td>21.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa</td><td>Up to Rs. 200 per month is exempt</td></tr><tr><td>22.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>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)</td><td>Up to Rs. 2,600 per month is exempt</td></tr><tr><td>23.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>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)</td><td>Up to Rs. 1,000 per month is exempt</td></tr><tr><td>24.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>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)</td><td>Up to Rs. 3,900 per month is exempt</td></tr><tr><td>25.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>Underground Allowance to employees working in uncongenial, unnatural climate in underground mines</td><td>Up to Rs. 800 per month is exempt</td></tr><tr><td>26.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>High Altitude Allowance granted to armed forces operating in high altitude areas (Subject to certain conditions and locations)</td><td>a) Up to Rs. 1,060 per month (for altitude of 9,000 to 15,000 feet) is exemptb) Up to Rs. 1,600 per month (for altitude above 15,000 feet) is exempt</td></tr><tr><td>27.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>Highly active field area allowance granted to members of armed forces (Subject to certain conditions and locations)</td><td>Up to Rs. 4,200 per month is exempt</td></tr><tr><td>28.</td><td>Sec. 10(14)&nbsp;read with&nbsp;Rule 2BB</td><td>Island Duty Allowance granted to members of armed forces in Andaman and Nicobar and Lakshadweep group of Island (Subject to certain conditions and locations)</td><td>Up to Rs. 3,250 per month is exempt</td></tr><tr><td>29.</td><td>10(14)</td><td>City Compensatory Allowance</td><td>Fully Taxable</td></tr><tr><td>30.</td><td>10(14)</td><td>Fixed Medical Allowance</td><td>Fully Taxable</td></tr><tr><td>31.</td><td>10(14)</td><td>Tiffin, Lunch, Dinner or Refreshment Allowance</td><td>Fully Taxable</td></tr><tr><td>32.</td><td>10(14)</td><td>Servant Allowance</td><td>Fully Taxable</td></tr><tr><td>33.</td><td>10(14)</td><td>Project Allowance</td><td>Fully Taxable</td></tr><tr><td>34.</td><td>10(14)</td><td>Overtime Allowance</td><td>Fully Taxable</td></tr><tr><td>35.</td><td>10(14)</td><td>Telephone Allowance</td><td>Fully Taxable</td></tr><tr><td>36.</td><td>10(14)</td><td>Holiday Allowance</td><td>Fully Taxable</td></tr><tr><td>37.</td><td>10(14)</td><td>Any Other Cash Allowance</td><td>Fully Taxable</td></tr><tr><td>38.</td><td>10(5)</td><td>Leave Travel Concession or Assistance (LTC/LTA), extended by an employer to an employee for going anywhere in India along with his family<br />**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.<br />(Subject to certain conditions)</td><td>The exemption shall be limited to fare for going anywhere in India along with family twice in a block of four years:<br />• Where journey is performed by Air &#8211; Exemption up to Air fare of economy class in the National Carrier by the shortest route<br />• Where journey is performed by Rail &#8211; Exemption up to air-conditioned first class rail fare by the shortest route<br />• If places of origin of journey and destination are connected by rail but the journey is performed by any other mode of transport &#8211; Exemption up to air-conditioned first class rail fare by the shortest route.<br />• Where the places of origin of journey and destination are not connected by rail:<br />* Where a recognized public transport system exists &#8211; Exemption up to first Class or deluxe class fare by the shortest route<br />* Where no recognized public transport system exists &#8211; Exemption up to air conditioned first class rail fare by shortest route.<br /><strong>Notes:</strong> i. Two journeys in a block of 4 calendar years is exempt<br />ii. Taxable only in case of Specified Employees [<em>See note 4</em>]</td></tr></tbody></table></figure>



<h2 class="wp-block-heading">B. Perquisites</h2>



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



<h2 class="wp-block-heading">C. Deduction from salary</h2>



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



<h2 class="wp-block-heading">D. Retirement Benefits</h2>



<p><strong>Leave Encashment</strong></p>



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



<p><strong>Retrenchment Compensation</strong></p>



<figure class="wp-block-table"><table><tbody><tr><td>3.</td><td>10(10B)</td><td>Retrenchment Compensation received by a workman under the Industrial Dispute Act, 1947 (Subject to certain conditions).</td><td>Least of the following shall be exempt from tax:<br />a) Amount calculated as per section 25F(b)of the Industrial Disputes Act, 1947;<br />b) Rs. 5,00,000; or<br />c) Amount actually received<br /><em>Note:</em><br />i. Relief under Section 89(1) is available<br />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</td></tr></tbody></table></figure>



<p><strong>Gratuity</strong></p>



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



<p><strong>Pension</strong></p>



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



<p><strong>Voluntary Retirement</strong></p>



<figure class="wp-block-table"><table><tbody><tr><td>13.</td><td>10(10C)</td><td>Amount received on Voluntary Retirement or Voluntary Separation (Subject to certain conditions)</td><td>Least of the following is exempt from tax:<br />1) Actual amount received as per the guidelines i.e. least of the following<br />a) 3 months salary for each completed year of services<br />b) Salary at the time of retirement X No. of months of services left for retirement; or<br />2) Rs. 5,00,000</td></tr></tbody></table></figure>



<p><strong>Provident Fund</strong></p>



<figure class="wp-block-table"><table><tbody><tr><td>14.</td><td>&#8211;</td><td>Employee’s Provident Fund</td><td>For taxability of contribution made to various employee’s provident fund and interest arising thereon&nbsp;<em>see Note 3</em>.</td></tr></tbody></table></figure>



<p><strong>National Pension System (NPS)</strong></p>



<figure class="wp-block-table"><table><tbody><tr><td>15.</td><td>10(12A)/10(12B)</td><td>National Pension System</td><td>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.<br /><br /><strong>Note: </strong>Partial withdrawal from NPS shall be exempt to the extent of 25% of amount of contributions made by the employee.</td></tr></tbody></table></figure>



<h2 class="wp-block-heading">E. Arrear of Salary and relief under section 89(1)</h2>



<figure class="wp-block-table"><table><tbody><tr><td>1.</td><td>15</td><td>Arrear of salary and advance salary</td><td>Taxable in the year of receipt. However relief under&nbsp;section 89&nbsp;is available</td></tr><tr><td>2.</td><td>89</td><td>Relief under&nbsp;Section 89</td><td>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&nbsp;section 89&nbsp;read with&nbsp;rule 21A</td></tr><tr><td>3.</td><td>89A</td><td>Relief under&nbsp;89A</td><td>Relief from taxation in income from retirement benefit account maintained in a notified country in accordance with&nbsp;Rule 21AAA.</td></tr></tbody></table></figure>



<h2 class="wp-block-heading"><strong>F. Other Benefits</strong></h2>



<figure class="wp-block-table"><table><tbody><tr><td>1.</td><td>–</td><td>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]</td><td>Fully exempt in the hands of widow or other legal heirs of employee</td></tr><tr><td>2.</td><td>–</td><td>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]</td><td>Fully exempt in the hands of individual or legal heirs</td></tr><tr><td>3.</td><td>–</td><td>Salary received from United Nation Organization [Circular No. 293, dated 10-02-1981]</td><td>Fully exempt</td></tr><tr><td>4.</td><td>10(6)(ii)</td><td>Salary received by foreign national as an officials of an embassy, high commission, legation, consulate or trade representation of a foreign state</td><td>Fully exempt if corresponding official in that foreign country enjoys a similar exemption</td></tr><tr><td>5.</td><td>10(6)(vi)</td><td>Remuneration received by non-resident foreign citizen as an employee of a foreign enterprise for services rendered in India, if:<br />a)  Foreign enterprise is not engaged in any trade or business in India<br />b)  His stay in India does not exceed in aggregate a period of 90 days in such previous year<br />c)  Such remuneration is not liable to deducted from the income of employer chargeable under this Act</td><td>Fully exempt</td></tr><tr><td>6.</td><td>10(6)(viii)</td><td>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.</td><td>Fully exempt</td></tr><tr><td>7.</td><td>–</td><td>Salary and allowances received by a teacher /professor from SAARC member state (Subject to certain conditions).</td><td>Fully exempt</td></tr></tbody></table></figure>
<p>The post <a href="https://centralgovernmentnews.com/taxability-of-various-components-of-salary-income-from-different-sources-ay-2023-2024-fy-2022-2023/">Taxability of various components of salary &#8211; Income from Different Sources AY 2023-2024 (FY 2022-2023)</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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		<title>Retirement dues are paid on time to the retiring government employee</title>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Mon, 31 May 2021 11:05:16 +0000</pubDate>
				<category><![CDATA[Defence]]></category>
		<category><![CDATA[Pension]]></category>
		<category><![CDATA[PCDA]]></category>
		<category><![CDATA[retired Central Government Employees]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=35374</guid>

					<description><![CDATA[<p>PCDA Pension Delay in the processing of a pension case, immediate action must be made to ensure that all retirement dues are paid on time to the retiring government employee. O/o The Principal Controller of Defence Accounts (Pension), Draupadighat, Allahabad &#8211; 211014Call Centre No. (Toll free)-1800-180-5325 (Timing-9:30 AM to 6:00 PM) Circular No. C-216 No.G1/C/ [&#8230;]</p>
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]]></description>
										<content:encoded><![CDATA[
<h2 class="has-text-align-center wp-block-heading">PCDA Pension</h2>



<div class="wp-block-image"><figure class="aligncenter size-large"><a href="https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW.jpg"><img loading="lazy" decoding="async" width="700" height="394" src="https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW.jpg" alt="Retirement dues are paid on time to the retiring government employee" class="wp-image-34346" srcset="https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW.jpg 700w, https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW-300x169.jpg 300w" sizes="auto, (max-width: 700px) 100vw, 700px" /></a></figure></div>



<p>Delay in the processing of a pension case, immediate action must be made to ensure that all retirement dues are paid on time to the retiring government employee.</p>



<p class="has-text-align-center"><strong>O/o The Principal Controller of Defence Accounts (Pension), Draupadighat, Allahabad &#8211; 211014</strong><br /><strong>Call Centre No. (Toll free)-1800-180-5325 (Timing-9:30 AM to 6:00 PM)</strong></p>



<p><strong>Circular No. C-216 No.G1/C/ 0199/Vol-II/Tech</strong></p>



<p class="has-text-align-right"><strong>Dated: 27.04.2021.</strong></p>



<p>To,<br />(All Head of Department under Min. of Defence)</p>



<h4 class="wp-block-heading"><strong>Sub:- Timely payment of retirement benefits to the retiring employees.</strong></h4>



<p>A copy of GOI, DP&amp;PW OM No. 3(6)/2021- P&amp;PW (H)-7083, dated 09.03.2021 which is self-explanatory is enclosed for guidance and necessary action.</p>



<p>In order to ensure timely payment of retirement dues in all cases, it has been decided that the progress of the pension cases should be regularly monitored by the Heads of the organizations and the Heads of Departments. An effective monitoring mechanism is required to be established in every office/ Department to review the progress of the processing of the pension cases. Farewell programs are often organized in the offices on the occasion of the retirement of employees. In every farewell function, Heads of organizations/ Departments/ offices may review the progress of pension cases of all the employees of that organization/ Department/ office, who are due for retirement in the next six months. Wherever the processing of any pension case is found to be behind schedule, proactive action must be taken to ensure that all retirement dues are paid on time to the retiring Government servant.</p>



<p>A half-yearly statement may be submitted by each Department/ organization/ office to the secretary of the administrative Ministry/ Department indicating the particulars of the Government servants in whose case the issue of PPO was delayed by more than two months after retirement on superannuation. The statement may also contain the reasons for the delay in issuing the PPO and remedial action taken to avoid such delays in the future.</p>



<p>In view of the foregoing, you are requested to issue suitable instructions (alongwith copy of this circular) to all the Head of Offices under your administrative control to ensure the compliance of above provisions.</p>



<p class="has-text-align-right"><strong>-sd-</strong><br /><strong>(Dr. D. L. Meena)</strong><br /><strong>Jt. CDA (P)</strong></p>
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		<title>Payment of retirement benefits to the retired employers on time DoPPW</title>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Wed, 10 Mar 2021 16:11:43 +0000</pubDate>
				<category><![CDATA[Pension]]></category>
		<category><![CDATA[bhavishya]]></category>
		<category><![CDATA[CPAO]]></category>
		<category><![CDATA[DoPPW]]></category>
		<category><![CDATA[gratuity]]></category>
		<category><![CDATA[Pensioner Grievances]]></category>
		<category><![CDATA[Pensioner Portal]]></category>
		<category><![CDATA[PPO]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<category><![CDATA[retirement on superannuation]]></category>
		<category><![CDATA[Retirement Road Map]]></category>
		<category><![CDATA[retiring Government servant]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=34345</guid>

					<description><![CDATA[<p>Retirement benefits No. 3(6)/2021- P&#38;PW(H)- 7083Government of IndiaMinistry of Personnel &#38; Public GrievanceDepartment of Pension and pensioners’ Welfare 8th Floor, Janpath Bhavan,Janpath, New Delhi,Dated: 9th March, 2021 OFFICE MEMORANDUM Subject: Timely payment of retirement benefits to the retiring employees The undersigned is directed to say that timelines have been prescribed under the CCS (Pension) Rules, [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/payment-of-retirement-benefits-to-the-retired-employers-on-time-doppw/">Payment of retirement benefits to the retired employers on time DoPPW</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p class="has-text-align-center"><strong>Retirement benefits</strong></p>



<div class="wp-block-image"><figure class="aligncenter size-large"><a href="https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW.jpg"><img loading="lazy" decoding="async" width="700" height="394" src="https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW.jpg" alt="Payment of retirement benefits to the retired employers on time DoPPW" class="wp-image-34346" srcset="https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW.jpg 700w, https://centralgovernmentnews.com/wp-content/uploads/2021/03/Timely-payment-of-retirement-benefits-to-the-retiring-employees-DoPPW-300x169.jpg 300w" sizes="auto, (max-width: 700px) 100vw, 700px" /></a></figure></div>



<p class="has-text-align-center">No. 3(6)/2021- P&amp;PW(H)- 7083<br />Government of India<br />Ministry of Personnel &amp; Public Grievance<br />Department of Pension and pensioners’ Welfare</p>



<p class="has-text-align-right">8th Floor, Janpath Bhavan,<br />Janpath, New Delhi,<br />Dated: 9th March, 2021</p>



<p class="has-text-align-center"><strong>OFFICE MEMORANDUM</strong></p>



<h3 class="wp-block-heading">Subject: Timely payment of retirement benefits to the retiring employees</h3>



<p>The undersigned is directed to say that timelines have been prescribed under the CCS (Pension) Rules, 1972 for each activity involved in the processing of a pension case and for payment of pension and gratuity to a retiring Government servant. As per this timeline, the process of verification of service and other preparatory work should be<br />undertaken one year before a Government servant is due to retire on superannuation, the Government servant should submit the forms six months before retirement, the Head of Office should send the pension case to the PAO four months before retirement and the PAO should issue PPO and send it to CPAO one month before retirement. The CPAO is required to issue the Special Seal Authority within 21 days, thereafter.</p>



<p>2. Instructions have been issued vide this Department’s OM No 1/27/2011- P &amp;PW (E) dated 01.08.2017 for handing over the copy of pensioner PPO to him/her at the time of retirement along with other retirement dues. The Rules also provide for sanction of provisional pension in cases where a Government servant is likely to retire before finalization of his pension and gratuity.</p>



<p>3. “BHAVISHYA’, the online Pension Sanction &amp; Payment Tracking System, facilitates online tracking of pension sanction and payment process by the individual as well as the administrative authorities and keeps the retiring employees informed of the progress of pension sanction process through SMS/E-Mail. The system is, therefore, very useful for ensuring timely payment of pensionary benefits to the retiring Government servant.</p>



<p>4. In spite of the timelines prescribed in the rules/ instructions and simplification/ streamlining of the procedures through <a href="https://centralgovernmentnews.com/bhavishya-pension-sanction-payment-tracking-system/" target="_blank" rel="noreferrer noopener">BHAVISHYA</a>, issue of the PPO and payment of retirement benefits continue to be delayed in a large number of cases. A significant percentage of the grievances registered on the CPENGRAMS relate to non-payment of retirement dues for several months after retirement. Delay in settlement of retirement dues also leads to avoidable litigation. In a number of cases, the courts have directed payment of interest for the delayed period to the affected pensioners, besides making adverse comments on the functioning of the administration.</p>



<p>5. In order to ensure timely payment of retirement dues in all cases, it has been decided that the progress of the pension cases should be regularly monitored by the Heads of the organizations and the Heads of Departments. An effective monitoring mechanism is required to be established in every office/ Department to review the progress of processing of the pension cases. The information available from the BHAVISHYA software may be utilized for this purpose.</p>



<p>6. Farewell programs are often organized in the offices on the occasion of retirement of employees. This is one of the most appropriate occasions that can be utilized to review the progress of the pension cases and to sensitize the concerned staff about the importance of timely payment of retirement dues. Accordingly, in every farewell function, Heads of organizations/ Departments/ offices may review the progress of pension cases of all the employees of that organization/ Department/ office, who are due for retirement in the next six months. Wherever the processing of any pension case is found to be behind schedule, proactive action must be taken to ensure that all retirement dues are paid on time to the retiring Government servant.</p>



<p>7. A half-yearly statement may be submitted by each Department/ organization/ office to the Secretary of the administrative Ministry/ Department indicating the particulars of the Government servants in whose case issue of PPO was delayed by more than two months after retirement on superannuation. The statement may also contain the reasons for the delay in issuing the PPO and remedial action taken to avoid such delays in future.</p>



<p>2. Instructions have been issued vide this Department’s OM No 1/27/2011- P &amp;PW (E) dated 01.08.2017 for handing over the copy of pensioner PPO to him/her at the time of retirement along with other retirement dues. The Rules also provide for sanction of provisional pension in cases where a Government servant is likely to retire before finalization of his pension and gratuity.</p>



<p>3. “BHAVISHYA’, the online Pension Sanction &amp; Payment Tracking System, facilitates online tracking of pension sanction and payment process by the individual as well as the administrative authorities and keeps the retiring employees informed of the progress of pension sanction process through SMS/E-Mail. The system is, therefore, very useful for ensuring timely payment of pensionary benefits to the retiring Government servant.</p>



<p>4. In spite of the timelines prescribed in the rules/instructions and simplification/streamlining of the procedures through BHAVISHYA, issue of the PPO and payment of retirement benefits continue to be delayed in a large number of cases. A significant percentage of the grievances registered on the CPENGRAMS relate to non-payment of retirement dues for several months after retirement. Delay in settlement of retirement dues also leads to avoidable litigation. In a number of cases, the courts have directed payment of interest for the delayed period to the affected pensioners, besides making adverse comments on the functioning of the administration.</p>



<p>5. In order to ensure timely payment of retirement dues in all cases, it has been decided that the progress of the pension cases should be regularly monitored by the Heads of the organizations and the Heads of Departments. An effective monitoring mechanism is required to be established in every office/ Department to review the progress of processing of the pension cases. The information available from the BHAVISHYA software may be utilized for this purpose.</p>



<p>6. Farewell programs are often organized in the offices on the occasion of retirement of employees. This is one of the most appropriate occasions that can be utilized to review the progress of the pension cases and to sensitize the concerned staff about the importance of timely payment of retirement dues. Accordingly, in every farewell function, Heads of organizations/ Departments/ offices may review the progress of pension cases of all the employees of that organization/ Department/ office, who are due for retirement in the next six months. Wherever the processing of any pension case is found to be behind schedule, proactive action must be taken to ensure that all retirement dues are paid on time to the retiring Government servant.</p>



<p>7. A half-yearly statement may be submitted by each Department/ organization/ office to the Secretary of the administrative Ministry/ Department indicating the particulars of the Government servants in whose case issue of PPO was delayed by more than two months after retirement on superannuation. The statement may also contain the reasons for the delay in issuing the PPO and remedial action taken to avoid such delays in future.</p>



<p>8. All the Ministries/ Departments are requested to bring the above instructions to the notice of the offices/ field organizations under their administrative control for strict compliance.</p>



<p class="has-text-align-right">(Rajesh Kumar)<br />Under Secretary to the Government of India</p>



<p>To,</p>



<p class="has-text-align-left">1. Admin Division of all Ministries/ Departments of Govt. of India:- for strict compliance.<br />2. NIC: to upload in the website of this Department</p>
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		<title>Recovery of dues other than Government dues from the retirement benefits of BSNL VRS-2019 Scheme retired employees</title>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Mon, 25 Jan 2021 07:00:03 +0000</pubDate>
				<category><![CDATA[BSNL]]></category>
		<category><![CDATA[2019 BSNL VRS]]></category>
		<category><![CDATA[BSNL VRS-2019]]></category>
		<category><![CDATA[Government dues]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<category><![CDATA[Retirement benefits of BSNL VRS-2019 Scheme]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=29439</guid>

					<description><![CDATA[<p>Retirement benefits of BSNL VRS-2019 Scheme BHARAT SANCHAR NIGAM LIMITED(A Govt. of India Enterprise)Corporate OfficePension Section, 5th floor Bharat Sanchar BhawanH.C. Mathur Lane, New Delhi-110001 No.48-2/2020- Pen (B) Dated: 20-01-2021 ToAll Heads of Circles/ Telecom Districts/ Regions/ Projects/Telecom Stores/ Telecom Factories &#38; Other Administrative OfficesBharat Sanchar Nigam Limited Sub: Recovery of dues other than Government [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/recovery-of-dues-other-than-government-dues-from-the-retirement-benefits-of-bsnl-vrs-2019-scheme-retired-employees/">Recovery of dues other than Government dues from the retirement benefits of BSNL VRS-2019 Scheme retired employees</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p class="has-text-align-center"><strong>Retirement benefits of BSNL VRS-2019 Scheme</strong></p>



<figure class="wp-block-image size-large"><a href="https://centralgovernmentnews.com/wp-content/uploads/2021/01/dues-from-the-2019-BSNL-VRS-No-Dues-Certificate.jpg"><img loading="lazy" decoding="async" width="700" height="351" src="https://centralgovernmentnews.com/wp-content/uploads/2021/01/dues-from-the-2019-BSNL-VRS-No-Dues-Certificate.jpg" alt="dues from the 2019 BSNL VRS - No Dues Certificate" class="wp-image-29440" srcset="https://centralgovernmentnews.com/wp-content/uploads/2021/01/dues-from-the-2019-BSNL-VRS-No-Dues-Certificate.jpg 700w, https://centralgovernmentnews.com/wp-content/uploads/2021/01/dues-from-the-2019-BSNL-VRS-No-Dues-Certificate-300x150.jpg 300w" sizes="auto, (max-width: 700px) 100vw, 700px" /></a><figcaption>Dues from the 2019 BSNL VRS &#8211; No Dues Certificate</figcaption></figure>



<p class="has-text-align-center"><strong>BHARAT SANCHAR NIGAM LIMITED</strong><br />(A Govt. of India Enterprise)<br />Corporate Office<br />Pension Section, 5th floor Bharat Sanchar Bhawan<br />H.C. Mathur Lane, New Delhi-110001</p>



<p>No.48-2/2020- Pen (B)</p>



<p class="has-text-align-right">Dated: 20-01-2021</p>



<p>To<br />All Heads of Circles/ Telecom Districts/ Regions/ Projects/<br />Telecom Stores/ Telecom Factories &amp; Other Administrative Offices<br />Bharat Sanchar Nigam Limited</p>



<p>Sub: <strong>Recovery of dues other than Government dues from the retirement benefits of BSNL VRS-2019 Scheme retired employees &#8211; regarding.</strong><br /></p>



<p>Sir,<br />I am directed to refer to this office letter of even no. dated 29/09/2020, wherein guidelines to recover the due amount from the BSNL retirees, other than those retired under BSNL VRS-2019 Scheme has been issued. This is in accordance with the instructions issued vide DOT letter No.1/ misc/ Pen/ Issues/ BSNL/ DDG(Accts)/ 2019-Part(2)/2525 to 2958 dated 24/08/2020.</p>



<p>2. After issuance of the aforesaid letter, the guidelines to recover dues from the BSNL VRS-2019 retirees, who have been occupying BSNL accommodation after retirement, from their terminal benefits were under consideration.</p>



<p>3. Now, with the approval of the Competent Authority, it has been decided to recover the dues from the 2019 BSNL VRS optees, who are still in occupation of BSNL accommodation and also from those who have not submitted “No Dues Certificate” (NDC) in the following manner till they submit NDC after vacation of quarters :-</p>



<blockquote class="wp-block-quote is-layout-flow wp-block-quote-is-layout-flow"><p>i) The amount of Leave Encashment payable by BSNL to the BSNL VRS-9019 retiree will be withheld;<br />ii) The remaining 8% of Ex-Gratia amount payable to BSNL VRS-2019 retiree will be withheld;<br />iii) Recovery will be made from the amount of reimbursement of Outdoor/ Indoor Medical claims submitted by the retiree;<br />iv) Recovery will be made from the amount of reimbursement of <a href="https://centralgovernmentnews.com/category/ltc/" target="_blank" rel="noreferrer noopener">LTC</a>/ TA claims submitted by the retiree;<br />v) Recovery will be made from the amount of reimbursement of Mobile Handset/ Briefcase / Bag/News Paper claims etc. Submitted by the retiree.</p></blockquote>



<p>4, In this regard, the Unit/Branch, dealing with the allotment of BSNL Quarters may be asked to send Notice/ reminders to the concerned retirees for submitting the “No Dues Certificates” (NDC). After receiving the NDC, only the withheld amount in respect of the concerned retiree may be released by the Circle.</p>



<p>5. Further, as per the Clause 3,B 4 &amp; 5 of Public Premises (Eviction of Unauthorised Occupants) Act, 1971, Estate Officer is having full powers to issue Show Cause Notice to the Retired Employees, who were unauthorizedly occupying the Residential Accommodation, stating “Why an order of eviction should not be made within a period of three working days”. Hence, Estate Officers of the Circles are required to take necessary action, accordingly.</p>



<p><strong><a href="https://centralgovernmentnews.com/bsnl-payment-of-final-instalment-of-ex-gratia-in-respect-of-retirees-of-bsnl-vrs-2019-instructions/" target="_blank" rel="noreferrer noopener">BSNL &#8211; Payment of final instalment of Ex-Gratia in respect of retirees of BSNL VRS 2019 instructions</a></strong></p>



<p>6. Estate Officers of the Territorial Circles may take extra care to collect the details of the staff quarters in merged Units in their concerned Circle either through REM in ERP or otherwise and take necessary action to evict the unauthorised occupants under the provisions of the powers vested with them as per the “Eviction of Unauthorised Premises Act of 1971”.</p>



<p>7. The Estate Officers of the Circle/ SSA are responsible for any loss caused to BSNL, if they do not exercise the powers vested with them. Suitable action may also be initiated to recover the outstanding dues, if any, from the unauthorised occupants. Action taken in this regard may be intimated to this Office from time to time.</p>



<p>8, All the Heads of Circles/Administrative Units of BSNL are, therefore, “requested to take necessary action, in accordance with the aforesaid guidelines.</p>



<p class="has-text-align-right">Yours faithfully,</p>



<p class="has-text-align-right">(Sudhanshu Shekhar Ray)<br />Asstt. General Manager (Estt.)</p>



<div class="wp-block-file"><a href="https://centralgovernmentnews.com/wp-content/uploads/2021/01/BSNL-VRS-2019-NDC.pdf">BSNL-VRS-2019-NDC</a><a href="https://centralgovernmentnews.com/wp-content/uploads/2021/01/BSNL-VRS-2019-NDC.pdf" class="wp-block-file__button" download>Download PDF</a></div>
<p>The post <a href="https://centralgovernmentnews.com/recovery-of-dues-other-than-government-dues-from-the-retirement-benefits-of-bsnl-vrs-2019-scheme-retired-employees/">Recovery of dues other than Government dues from the retirement benefits of BSNL VRS-2019 Scheme retired employees</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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		<title>Retired private employee is now eligible to open SCSS account after 55 years of age &#8211; DoP</title>
		<link>https://centralgovernmentnews.com/retired-private-employee-is-now-eligible-to-open-scss-account-after-55-years-of-age-dop/</link>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Sat, 12 Dec 2020 14:27:25 +0000</pubDate>
				<category><![CDATA[Postal Department]]></category>
		<category><![CDATA[DoP]]></category>
		<category><![CDATA[POSB]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<category><![CDATA[SCSS accounts]]></category>
		<category><![CDATA[Senior Citizen Savings Scheme Accounts]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=28494</guid>

					<description><![CDATA[<p>Retired private employee is now eligible to open SCSS account after 55 years of age File No. FS-10/17/ 2020-FSGovt. of IndiaMinistry of CommunicationsDepartment of Posts(F.S. Division) Dak Bhawan, New Delhi- 110001Dated: 07.12.2020 ToAll Heads of Circle Subject: Eligibility for opening of Senior Citizen Savings Scheme Accounts &#8211; Reg. Sir / Madam, A POSB customer, formerly [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/retired-private-employee-is-now-eligible-to-open-scss-account-after-55-years-of-age-dop/">Retired private employee is now eligible to open SCSS account after 55 years of age &#8211; DoP</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p><strong>Retired private employee is now eligible to open SCSS account after 55 years of age</strong></p>



<figure class="wp-block-image size-large"><a href="https://centralgovernmentnews.com/wp-content/uploads/2020/12/Retired-private-employee-is-now-eligible-to-open-SCSS-account-after-55-years-of-age-DoP-orders.jpg"><img loading="lazy" decoding="async" width="660" height="366" src="https://centralgovernmentnews.com/wp-content/uploads/2020/12/Retired-private-employee-is-now-eligible-to-open-SCSS-account-after-55-years-of-age-DoP-orders.jpg" alt="Retired private employee is now eligible to open SCSS account after 55 years of age - DoP orders" class="wp-image-28495" srcset="https://centralgovernmentnews.com/wp-content/uploads/2020/12/Retired-private-employee-is-now-eligible-to-open-SCSS-account-after-55-years-of-age-DoP-orders.jpg 660w, https://centralgovernmentnews.com/wp-content/uploads/2020/12/Retired-private-employee-is-now-eligible-to-open-SCSS-account-after-55-years-of-age-DoP-orders-300x166.jpg 300w, https://centralgovernmentnews.com/wp-content/uploads/2020/12/Retired-private-employee-is-now-eligible-to-open-SCSS-account-after-55-years-of-age-DoP-orders-630x350.jpg 630w" sizes="auto, (max-width: 660px) 100vw, 660px" /></a><figcaption>SCSS account</figcaption></figure>



<p class="has-text-align-center">File No. FS-10/17/ 2020-FS<br />Govt. of India<br />Ministry of Communications<br />Department of Posts<br />(F.S. Division)</p>



<p class="has-text-align-right">Dak Bhawan, New Delhi- 110001<br />Dated: 07.12.2020</p>



<p>To<br />All Heads of Circle</p>



<p>Subject: <strong>Eligibility for opening of Senior Citizen Savings Scheme Accounts &#8211; Reg.</strong></p>



<p>Sir / Madam,</p>



<p>A POSB customer, formerly employed with M/s. Abbott Healthcare, Tanjore has sought for clarification through email whether he being a retired from a private company and 58 years of age is eligible to open SCSS account.</p>



<p>Detailed procedure related to opening of SCSS accounts have been laid down in Senior Citizen Savings Scheme notified vide G.S.R. 916(E) dated 12.12.2019. More specifically, Rule 3 (ii) of Senior Citizen Savings Scheme 2019 specifies, “an individual who has attained the age of fifty-five years or more but less than sixty years, and who has retired on superannuation or otherwise on the date of opening of an account under this Scheme is eligible to open the account, subject to the condition that the account is opened by such individual within one month of the date of receipt of the retirement benefits and proof of date of disbursal of such retirement benefit(s) along with a certificate from the employer indicating the details of retirement on superannuation or otherwise, retirement benefits, employment held and period of such employment with the employer, is attached with the application form”.</p>



<p><a href="https://centralgovernmentnews.com/central-government-pensioners-need-not-visit-office-of-pension-department-or-pension-disbursing-agency-for-submission-of-life-certificate/">Central Government pensioners need not visit office of Pension department or pension disbursing agency for submission of Life Certificate</a></p>



<p>The rule doesn’t specify category of employer. Any customer fulfilling the conditions laid out in the Scheme is allowed to open SCSS account in the post office of his choice. This may be circulated to all the post offices.</p>



<p>This issues with the approval of DDG (FS).</p>



<p class="has-text-align-right">(T C VIJAYAN)<br />Asst. Director (SB-I)</p>



<p>Source: DoP</p>
<p>The post <a href="https://centralgovernmentnews.com/retired-private-employee-is-now-eligible-to-open-scss-account-after-55-years-of-age-dop/">Retired private employee is now eligible to open SCSS account after 55 years of age &#8211; DoP</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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		<title>Computation of gratuity and leave encashment in the case of persons retired/ to be retired after Jan 1st 2020 Consequent upon the denial of DA/DR</title>
		<link>https://centralgovernmentnews.com/computation-of-gratuity-and-leave-encashment-in-the-case-of-persons-retired-to-be-retired-after-jan-1st-2020-consequent-upon-the-denial-of-da-dr/</link>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Sun, 11 Oct 2020 14:38:12 +0000</pubDate>
				<category><![CDATA[Dearness Allowance]]></category>
		<category><![CDATA[Employees News]]></category>
		<category><![CDATA[DA]]></category>
		<category><![CDATA[DA Freeze]]></category>
		<category><![CDATA[denial of DA]]></category>
		<category><![CDATA[denial of DR]]></category>
		<category><![CDATA[DR]]></category>
		<category><![CDATA[Government Employees]]></category>
		<category><![CDATA[Government servants]]></category>
		<category><![CDATA[gratuity]]></category>
		<category><![CDATA[Leave Encashment]]></category>
		<category><![CDATA[leave salary]]></category>
		<category><![CDATA[NCJCM]]></category>
		<category><![CDATA[Pensioners]]></category>
		<category><![CDATA[Retired Employees]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=27946</guid>

					<description><![CDATA[<p>Latest Central Government Employees No.NC-JCM-2020/ DOPT (DA) October 08, 2020 The Secretary,Government of India,Department of Personnel &#38; Training,North Block,New Delhi Dear Sir, Sub: Computation of gratuity and leave encashment in the case of persons retired/ to be retired after 1.1.2020 Consequent upon the denial of DA/DR We invite your kind attention to the orders in F. No. [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/computation-of-gratuity-and-leave-encashment-in-the-case-of-persons-retired-to-be-retired-after-jan-1st-2020-consequent-upon-the-denial-of-da-dr/">Computation of gratuity and leave encashment in the case of persons retired/ to be retired after Jan 1st 2020 Consequent upon the denial of DA/DR</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<h3 class="has-text-align-center wp-block-heading"><strong>Latest Central Government Employees</strong></h3>



<figure class="wp-block-image size-large"><img loading="lazy" decoding="async" width="652" height="420" src="https://centralgovernmentnews.com/wp-content/uploads/2020/10/computation-gratuity-leave-encashment-case-retired-employees.jpg" alt="Computation of gratuity leave encashment in the case of persons retired" class="wp-image-27947" srcset="https://centralgovernmentnews.com/wp-content/uploads/2020/10/computation-gratuity-leave-encashment-case-retired-employees.jpg 652w, https://centralgovernmentnews.com/wp-content/uploads/2020/10/computation-gratuity-leave-encashment-case-retired-employees-300x193.jpg 300w" sizes="auto, (max-width: 652px) 100vw, 652px" /></figure>



<p>No.NC-JCM-2020/ DOPT (DA)</p>



<p class="has-text-align-right">October 08, 2020</p>



<p class="has-text-align-left">The Secretary,<br />Government of India,<br />Department of Personnel &amp; Training,<br />North Block,<br />New Delhi</p>



<p>Dear Sir,</p>



<h3 class="wp-block-heading"><em>Sub: Computation of gratuity and leave encashment in the case of persons retired/ to be retired after 1.1.2020 Consequent upon the denial of DA/DR</em></h3>



<p>We invite your kind attention to the orders in F. No. 1/1/2020-E II (B) dated 23.04.2020 wherein the decision of the Government to deny the <strong><a href="https://centralgovernmentnews.com/category/dearness-allowance/" target="_blank" rel="noreferrer noopener">dearness allowance</a></strong> <strong><a href="https://centralgovernmentnews.com/category/dearness-relief/" target="_blank" rel="noreferrer noopener">dearness relief</a></strong> to the employees and pensioners respectively has been conveyed. We had written two letters in the matter on 23rd April 2020 and on 26th May 2020. The undersigned had taken up the issue also with the Cabinet Secretary. when he assured of an informal discussion in the matter with the Staff Side. However. no talks have taken place thereafter. It is not for the first time that the Government is by pausing the National Council. Staff Side. On the last occasion. when the National Council met. we had pointed out the inordinate delay in convening the meetings. We are constrained to believe that the Government wanted the negotiating body to have a burial. I am however duty bound to convey the growing resentment of the employees over this unprecedented decision. As the Government has decided to deny the dearness relief to the pensioners. the pensioner community is in great financial stress as many of them are compelled to spend exorbitant amount for the treatment of <a href="https://centralgovernmentnews.com/tag/Covid-19/" target="_blank" rel="noreferrer noopener">Covid</a>.</p>



<p>It has been brought to our notice that the <a href="https://centralgovernmentnews.com/freezing-of-dearness-allowance-to-central-government-employees-and-dearness-relief-to-central-government-pensioners-at-current-rates-till-july-2021/" target="_blank" rel="noreferrer noopener">denial of DA and freezing</a> the same forced 18 months from 1.01.2020 to 1.07.2021 has created a piquant situation for the lower level administrative functionaries to correctly compute the retirement benefits in the case of those civil servants who are retiring after the date of issue of the above cited O.M. The definition of “emoluments” for the purpose of computing the gratuity as also the leave salary (of the accumulated leave) includes Dearness allowance as admissible and not as paid or payable to the Government servant. Without exception. every administrative Department has computed the entitlement on this account only with reference to the Basic pay Dearness allowance paid or received by the concerned individual i.e 17%, Either 21% w.e.f 1-1-2020 or figure increase in percentage are not taken into account while calculating gratuity and leave salary. Since the order of the Finance Ministry clearly stipulates that the Dearness Allowance admissible to the Government servants would be restored on 1.07.2021. the computation of Gratuity and leave salary without taking into account the DA as admissible to the individual Government servant is incorrect. Annexed to this letter is an example as to how the individual loses out if the present faulty, computation procedure is followed It could be seen from the given example, the concerned Government servant will lose a staggering sum of <strong>Rs. 57116</strong> because of this faulty computation.</p>



<p>The Government is required to pass the orders as and when the DA has become due, Freezing it for certain period of time or denying it altogether for a specified duration are altogether different issues. Our objection to the adopted policy has already been conveyed to the Government. The faulty computation of Gratuity and Leave salary is not even intended by the order issued by the Government on 23rd April, 2020.</p>



<p>Also check: <strong><a href="https://centralgovernmentnews.com/benefit-of-gratuity-in-respect-of-central-government-employees-counting-of-service-on-joining-new-service-covered-under-national-pension-system-nps/" target="_blank" rel="noreferrer noopener">Benefit of gratuity in respect of Central Government Employees counting of service on joining new service covered under National Pension System (NPS)</a></strong></p>



<p>We, therefore. request you to kindly get the matter examined and ensure that</p>



<blockquote class="wp-block-quote is-layout-flow wp-block-quote-is-layout-flow"><p>(i) Orders are issued as and when the Dearness allowance has to be revised on the basis of the cost of living index;<br />(ii) Direct the administering Ministries to compute the emoluments of persons who are to retire during the period of freezing, taking the correct amount of DA as admissible to receive and not what has been paid to him for computing gratuity and leave salary<br />(iii) The orders revising the rate of DA DR are to be issued in April, 2020, before September, 2020 and again in April, 2021.</p></blockquote>



<p>Thanking you,</p>



<p class="has-text-align-right">Yours faithfully,</p>



<p class="has-text-align-right"><strong>Shiva Copal Mishra</strong><br /><strong>Secretary</strong></p>
<p>The post <a href="https://centralgovernmentnews.com/computation-of-gratuity-and-leave-encashment-in-the-case-of-persons-retired-to-be-retired-after-jan-1st-2020-consequent-upon-the-denial-of-da-dr/">Computation of gratuity and leave encashment in the case of persons retired/ to be retired after Jan 1st 2020 Consequent upon the denial of DA/DR</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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		<title>Corporatisation of OFB Ordnance Factory Board &#8211; MoD</title>
		<link>https://centralgovernmentnews.com/corporatisation-of-ofb-ordnance-factory-board-mod/</link>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Mon, 14 Sep 2020 04:47:56 +0000</pubDate>
				<category><![CDATA[Defence]]></category>
		<category><![CDATA[Defence Employees]]></category>
		<category><![CDATA[EGoM]]></category>
		<category><![CDATA[OFB]]></category>
		<category><![CDATA[Ordnance Factory Board]]></category>
		<category><![CDATA[PIB News]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=27760</guid>

					<description><![CDATA[<p>Central Government Employees News Corporatisation of Ordnance Factory Board: Ministry of Defence Consequent to the decision of the Government to convert Ordnance Factory Board (OFB), a subordinate office of Ministry of Defence (MoD) into one or more than one 100 per cent Government owned corporate entities, the Government has constituted an Empowered Group of Ministers [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/corporatisation-of-ofb-ordnance-factory-board-mod/">Corporatisation of OFB Ordnance Factory Board &#8211; MoD</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p class="has-text-align-center"><strong>Central Government Employees News</strong></p>



<p class="has-text-align-center"><strong>Corporatisation of Ordnance Factory Board: Ministry of Defence</strong></p>



<div class="wp-block-image"><figure class="aligncenter size-large"><img loading="lazy" decoding="async" width="500" height="300" src="https://centralgovernmentnews.com/wp-content/uploads/2020/09/OFB-Ordnance-Factory-Board.jpg" alt="Ordnance Factory Board OFB Defence" class="wp-image-27761" srcset="https://centralgovernmentnews.com/wp-content/uploads/2020/09/OFB-Ordnance-Factory-Board.jpg 500w, https://centralgovernmentnews.com/wp-content/uploads/2020/09/OFB-Ordnance-Factory-Board-300x180.jpg 300w" sizes="auto, (max-width: 500px) 100vw, 500px" /></figure></div>



<p>Consequent to the decision of the Government to convert Ordnance Factory Board (OFB), a subordinate office of Ministry of Defence (MoD) into one or more than one 100 per cent Government owned corporate entities, the Government has constituted an Empowered Group of Ministers (EGoM), under the Chairmanship of Raksha Mantri Shri Rajnath Singh, to oversee and guide the entire process, including transition support and redeployment plan of employees while safeguarding their wages and retirement benefits. Other ministers in the EGoM are Home Minister Shri Amit Shah, Finance Minister Smt Nirmala Sitharaman, Minister for Law &amp; justice Shri Ravi Shankar Prasad, Minister of State for Labour &amp; Employment Shri Santosh Kumar Gangwar and Minister of State for Personnel, Public Grievance &amp; Pension Dr Jitendra Singh.</p>



<p>Also check: <strong><a href="https://centralgovernmentnews.com/ordnance-factory-board-ofb-has-designated-285-beds-for-isolation-wards-in-handling-coronavirus-covid-19-cases/" target="_blank" rel="noreferrer noopener">Ordnance Factory Board (OFB) has designated 285 beds for isolation wards in handling Coronavirus (COVID-19) cases</a></strong></p>



<h3 class="wp-block-heading">The Terms of Reference (ToR) of the EGoM inter alia include:</h3>



<p>(1) Decision on conversion of OFB into a single Defence Public Sector Undertaking (DPSU) or as multiple DPSUs;</p>



<p>(2) Matters related to various categories of employees including protection of their salary and pension of existing employees;</p>



<p>(3) Financial support that may be provided to the entity/entities to make them economically viable and self-reliant;</p>



<p>(4) Grandfathering of orders already being executed by OFB or for which facilities created in OFB;</p>



<p>(5) Treatment for land assets of OFB.</p>



<p>The composition of EGoM along with ToRs have been communicated to the OFB and various Federations, Unions and Associations at Board/ Factory/Unit level and they have been requested to place all their suggestions, issues and concerns relating to corporatisation of OFB before the EGoM.</p>



<p>The Department has also selected M/s KPMG Advisory Services Pvt. Ltd. (Lead Consortium Member) with M/s Khaitan&amp; Co. Ltd. as another Consortium Member, as the Consultancy Agency for providing strategic and implementation management consulting services to assist the Department of Defence Production in the process of corporatisation of the OFB</p>



<p>Source: PIB</p>
<p>The post <a href="https://centralgovernmentnews.com/corporatisation-of-ofb-ordnance-factory-board-mod/">Corporatisation of OFB Ordnance Factory Board &#8211; MoD</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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		<title>Exemption from reimbursement of wrongful / excess payments made to retired Government Employees</title>
		<link>https://centralgovernmentnews.com/exemption-from-reimbursement-of-wrongful-excess-payments-made-to-retired-government-employees/</link>
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		<dc:creator><![CDATA[admin]]></dc:creator>
		<pubDate>Tue, 25 Aug 2020 14:38:54 +0000</pubDate>
				<category><![CDATA[Pension]]></category>
		<category><![CDATA[DoPPW]]></category>
		<category><![CDATA[Dopt]]></category>
		<category><![CDATA[Reimbursement]]></category>
		<category><![CDATA[Retired government Employees]]></category>
		<category><![CDATA[retired government servants]]></category>
		<category><![CDATA[Retirement Benefits]]></category>
		<category><![CDATA[SUPREME COURT ORDER]]></category>
		<guid isPermaLink="false">https://centralgovernmentnews.com/?p=27632</guid>

					<description><![CDATA[<p>Latest DoPT Orders 2020 No. 38/18/2018-P&#38;PW (A)Government of IndiaMinistry of Personnel, PG &#38; PensionsDepartment of Pension &#38; Pensioners’ Welfare 3 Floor, Lok Nayak BhawanKhan Market, New Delhi-110 003 Dated: 14.08.2020 OFFICE MEMORANDUM Sub :- Waiver of recovery of wrongful/ excess payments made to retired Government servants &#8211; regarding The undersigned is directed to say that [&#8230;]</p>
<p>The post <a href="https://centralgovernmentnews.com/exemption-from-reimbursement-of-wrongful-excess-payments-made-to-retired-government-employees/">Exemption from reimbursement of wrongful / excess payments made to retired Government Employees</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p class="has-text-align-center"><strong><a href="https://centralgovernmentnews.com/latest-dopt-orders-2020/" target="_blank" rel="noreferrer noopener">Latest DoPT Orders 2020</a></strong></p>



<p class="has-text-align-center">No. 38/18/2018-P&amp;PW (A)<br />Government of India<br />Ministry of Personnel, PG &amp; Pensions<br />Department of Pension &amp; Pensioners’ Welfare</p>



<p class="has-text-align-right">3 Floor, Lok Nayak Bhawan<br />Khan Market, New Delhi-110 003</p>



<p class="has-text-align-right">Dated: 14.08.2020</p>



<p class="has-text-align-center">OFFICE MEMORANDUM</p>



<p>Sub :- <strong>Waiver of recovery of wrongful/ excess payments made to retired Government servants &#8211; regarding</strong></p>



<p>The undersigned is directed to say that Hon’ble Supreme Court in the case of State of Punjab and Others Vs. Rafiq Masih (White Washer), etc. in C.A. No. 11527 of 2014 summarised a few situations wherein recoveries by the employers would be impermissible in law. One of these situations relates to recovery from retired employees or employees who are due to retire within one year of the order of recovery.</p>



<p>Also read: <a href="https://centralgovernmentnews.com/retirement-benefits-as-per-rule-64-of-ccs-pension-rules-1972-during-covid-pandemic-time/">Retirement benefits as per Rule 64 of CCS (Pension) Rules, 1972 during Covid Pandemic time</a></p>



<div class="wp-block-image"><figure class="alignright size-large"><img loading="lazy" decoding="async" width="188" height="320" src="https://centralgovernmentnews.com/wp-content/uploads/2020/02/NPS-OLD-PENSION-SCHEME.png" alt="Pension" class="wp-image-26221" srcset="https://centralgovernmentnews.com/wp-content/uploads/2020/02/NPS-OLD-PENSION-SCHEME.png 188w, https://centralgovernmentnews.com/wp-content/uploads/2020/02/NPS-OLD-PENSION-SCHEME-176x300.png 176w" sizes="auto, (max-width: 188px) 100vw, 188px" /></figure></div>



<ol class="wp-block-list" start="2"><li>Based on the above judgment, Department of Personnel &amp; Training has issued instructions vide their OM No. 18/03/2015-Esst. (Pay-l) dated 02.03.2016 that the issue of wrongful/excess payment made to Government servants may be dealt with in accordance with the decision of the Hon’ble Supreme Court in the above mentioned case. The instructions further provide that wherever the waiver of recovery in the situations mentioned in that OM is considered, the same may be allowed with the express approval of Department of Expenditure in terms of DoPT’s OM No. 18/26/2014-Estt (Pay-l) dated 06.02.2014.</li><li>In order to examine the matter in its entirety, all Ministries/Departments and Pension Disbursing Banks are requested to provide the following information regarding excess payment of pension and other retirement benefits to the retired Government employees:</li></ol>



<ul class="wp-block-list" id="block-219a09f3-cb3f-4f80-bcdd-d4957160a65b"><li>No. of retired employees from whom recovery of excess payment of pension and other retirement benefits has been made or is sought to be made by the Ministry/ Department as well as its attached offices and subordinate offices.</li><li>No. of pensioners from whom recovery of excess payment of pension and other retirement benefits has been made or is sought to be made by the Pension Disbursing Bank.</li><li>Period of excess payment in each case and the date on which excess payment was noticed.</li><li>Amount of excess payment in each case.</li><li>Whether any court/ CAT order has been received for waiver of recovery of excess payment in the light of the judgement of Hon’ble Supreme Court in Rafiq Masih’s case. If so, the details of such cases received in last three years (year-wise) and action taken on the order of court/ CAT may be indicated</li><li>Whether any representation has been received for waiver of excess payment. If so the details of such representations received in last three years (year-wise) and action taken on the representations may be indicated.</li></ul>



<p>4. All the Ministries/Departments are, therefore, requested to furnish the information sought in para 3 above to this Department by 15.09.2020 positively.</p>



<p>Also check: <a href="https://centralgovernmentnews.com/order-issued-government-employees-retiring-during-covid-pandemic-will-be-receiving-provisional-pension-till-their-regular-pension-payments/">Order issued – Government employees retiring during COVID pandemic will be receiving provisional pension till their regular Pension Payments</a></p>



<p class="has-text-align-right">(RC Sethi)<br />Under Secretary to the Government of India<br />Email.: sethi.rc@nic.in</p>
<p>The post <a href="https://centralgovernmentnews.com/exemption-from-reimbursement-of-wrongful-excess-payments-made-to-retired-government-employees/">Exemption from reimbursement of wrongful / excess payments made to retired Government Employees</a> appeared first on <a href="https://centralgovernmentnews.com">CENTRAL GOVERNMENT EMPLOYEES NEWS</a>.</p>
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