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Tuesday, 26 July 2016

7th Pay Notification

170924


Taxable and Non-Taxable Elements of Pay and Allowances


Taxable and Non-Taxable Elements of Pay and Allowances

List of Taxable Elements of Pay

Taxable Element of Pay : Provisions are applicable equally for monthly payment of Allowances as well as arrears for the said head of Pay/Allowances.

Non-Taxable Elements of Pay : Salary for this purpose includes Pay in Pay Band + Grade Pay + MSP (w.e.f. 01 Sep 08) + DA + NPA (if any).

Sl. No.
Taxable Elements of Pay
1.
Pay in the Pay Band
2.
Grade Pay
3.
Military Service Pay
4.
Dearness Allowance
5.
Non-Practicing Allowance (if any)
6.
Hazard/Special Hazard Pay
7.
Para Allowance/Para Reserve Allowance/Special Commando Allowance
8.
City Compensatory Allowance
9.
Deputation (Duty) Allowance (If any)
10.
Reimbursement of Furniture
11.
 Reimbursement of Water
12.
Reimbursement of Electricity
13.
Technical Allowance
14.
Qualification Pay
15.
Special Action Group Allowance (on posting to National Security Guard)
16.
Technical Pay
17.
Language Allowance
18.
Qualification Grant
19.
Language Award
20.
Flying Allowance
21.
Leave Encashment on LTC
22.
Specialist Allowance
23.
Test Pilot Allowance
24.
Instructor Allowance
25.
 Flight Test Allowance
26.
Security Allowance
27.
Strategic Force Allowance

Sl No.
Non-Taxable element of Pay
Authority
Limit of Exemption
1.
Gallantary Award
A.O. 46/79;U/S 10 (18)(i) of IT Actsw.e.f. 1947
Fully Exempt
2.
Entertainment Allowance
U/S 16 (ii) of IT Act w.e.f.01/04/81
 A sums equal to1/5th of
salary(excluding any allowance/benefit) orRs.5000/- per annum whichever isless.
3.
 Leave Travel Concession (LTC)
U/S 10 (5) of IT Act w.e.f.01/04/89
Actual Expenditure upto the limit of entitlement
4.
Foreign Allowance
U/S 10 (7) of IT Act
Fully Exempt
5.
Bhutan Compensatory Allowance (BCA)
AO 395/74and U/S 10(7) of IT Act
Fully Exempt
6.
Servant Wages Allowance along with BCA
 AO 395/74 and U/S 10 (7) of IT Act
Fully Exempt
7.
Purchase of Crockery/Cutlery/Glassware
U/S 10 (7) of IT Act
Fully Exempt
8.
Outfit allowance on posting to Embassy
 U/S 10 (7) of IT Act
Fully Exempt
9.
Arrears of Cash Grant – Foreign Allowance (Nepal)
 U/S 10 (7) of IT Act
Fully Exempt
10.
Myanmar Allowance
U/S 10 (7) of IT Act
Fully Exempt
11.
Representation Grant for use of crockery set
U/S 10 (7) of Act
Fully Exempt
12.
Encashment of Leave on retirement whether on superannuation/voluntary
retirement/release/invalidment etc.
U/S 10 (10AA) (i) of IT Act w.e.f. 01/04/78
Fully Exempt
13.
House Rent Allowance/House Rent Reimbursement (HRA/HRR)
 U/S 10 (13A) of IT Act w.e.f.06/10/1964;
Limit of exemption as per Rule 2A of IT Rules
*Quantum of exemption is least of the following – a) For Bombay/Kolkata/Delhi Chennai i) Allowance actually received. ii) Rent paid in excess of 10% of salary iii) 50% of salary b) For other cities i) Allowance
actually received. ii) Rent paid in excess of 10% of salary. iii) 40% of salary
14.
Children Education Allowance
U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl No.5 of the IT Rules
Rs.100/- per month per child upto a maximum of 2 children.
15.
Hostel Subsidy
U/S 10 (14) (ii) of IT Act and Rule
2BB (2) – Table Sl No.6 of the IT Rules, Rs.300/- per month per child upto a maximum of 2 children
16.
 Siachen Allowance
U/S 10 (14) (ii) of IT Act and Rule 2BB (2) –Table Sl No.1 (II) of
the IT Rules
Rs.7000/ per month w.e.f. 01/08/1997
17.
Special Compensatory (Remote Locality) Allowance
U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.2 of the IT Rules
Category I – SCA ‘A’ – Rs.1300/- per month Category III – SCA ‘B’ –
Rs.1050/- per month. Category IV – SCA ‘C’ –Rs.750/- per month. Category VI – SCA ‘D’ – Rs.200/- per month.
18.
Compensatory Field Area Allowance
 (CFAA) U/S 10 (14) (ii) of IT
Act and Rule
2BB (2) – Table Sl No.7 of the IT Rules Rs.2600/- per month w.e.f.01/05/1999
19.
 Compensatory Modified Field
Area Allowance (CMFAA)
 U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl No.8 of the IT Rules
Rs.1000/- per month w.e.f. 01/05/1999
20.
Any Special Allowance in the nature of Counter Insurgency Allowance
(SCCIA)
 U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.9 of the IT Rules
Rs.3900/- per month w.e.f. 01/05/1999
21.
 Transport Allowance granted to
meet expenditure for the purpose of commuting between place of residence and
duty
U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.10 of the IT Rules
 For whole of India – Rs.1600/- per month
22.
 Transport Allowance granted to
a blind or orthopedically handicapped employee with disability of lower
extremities  to meet expenditure for
the purpose of commuting between place of residence and duty
U/S 10 (14) (ii) of IT Act and Rule
For Whole of India – Rs.3200/- per month 2BB (2) – Table Sl.No.11 of the IT Rules
23.
High Altitude Uncongenial Climate Allowance (HAUCA)
U/S 10 (14) (ii) of IT Act and Rule 2BB (2) Table Sl.No.13 of the IT Rules
For areas of (a)Altitude of 9000 to 15000 feet (HAUCA ‘I) – Rs.1060/- per month w.e.f. 01/05/1999 (b)Altitude above 15000 feet (HAUCA ‘II’ & ‘III) – Rs.1600/- per month w.e.f. 01/05/1999.
24.
 Highly Active Field Area
Allowance (HAFA)
U/S 10 (14) (ii) of IT Act and Rule 2BB (2) –Table Sl.No.14 of the IT Rules
Rs.4200/- per month
25.
Island (duty) Allowance granted to the members of Armed Forces
U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.15 of the IT Rules.
For Andaman & Nicobar and Lakshadweep group of islands – Rs.3250/- per month inserted w.e.f. 29/02/2000.
26.
Outfit Allowance (Initial/Renewal)
 U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of IT Rules.
 Fully Exempt
27.
Compensation for the change of uniform
U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of the IT Rules
Fully Exempt
28
. Kit Maintenance Allowance
U/S 10 (14) (i) of IT Act and Rule 2 BB (1) (f) of the IT Rules
 Fully Exempt
29.
Uniform Allowance (MNS)
U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of the IT Rules
Fully Exempt
30.
Special Winter Uniform Allowance
 U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of the IT Rules
 Fully Exempt
31.
 Reimbursement of Medical
Expenses
U/S 17 (2) (viii) (v) of IT Act
Actual expenditure upto Rs.15000/- per annum.
32.
Any payment from Provident Fund
 U/S 10 (11) of IT Act
Fully Exempt
33.
Payment of Compensation – Disability Pension
CBDT F.No. 200/51/99- ITA1 dated 02 Jul 2001
Fully Exempt.


DISCLAIMER: The above provisions are with the understanding and interpretation of IT Act 1961/IT Rules as amended and instructions issued by CBDT from time to time. Rules, provisions, further amendments and clarifications are issued by IT department/CBDT only and this office does not have any role in framing the same except IT deductions at source with reference to them.

Authority: www.pcdaopune.gov.in

Thursday, 21 July 2016

Engagement of retired personnel in Department of Ex-Servicemen Welfare, Ministry of Defence

File No.12(39)/2015/D(P/P)
Ministry of Defence
Department of Ex-Servicemen Welfare
D(Pension/Policy)
Room No. 220A, ‘B’ Wing Sena Bhawan
New Delhi, dated 18th July, 2016
CIRCULAR
It is proposed to engage retired personnel at the level of Deputy Secretary(l), Section Officer(l) Assistant Section Officer[2). Private Secretary(l), Principle Private Secretary(l), Personal Assistant (1) and Multi Tasking Staff(6) as consultant on contract basis for a period of six months or till the tenure of the Judicial Committee which ever is earlier, for attachment with Judicial Committee on One Rank One Pension purely on temporary basis, as per guidelines for appointment of consultants issued vide Ministry of Defence I.D. Notc No. A-19020/2/12-GP-l dated 12-09-2012, amended from time to time. Officers retired from Ministry of Defence and having experience in Defence pensionary matters will be given preference.
2. Personnel engaged as consultants will he paid monthly remuneration of Rs 30,000/- in case of officers retired in the Grade pay or Rs 7600/-, Rs 25,000/- in case of officers retired in the Grade pay of Rs. 6600/-, Rs. 22,500/- in the case of officers retired in the Grade pay of Rs. 5400/-, Rs. 20,000/- in the case officers retired in the Grade pay of Rs. 4800/-, Rs. 17,500/- in the case of officers retired in the Grade pay of Rs. 4600/- and Rs 10,000/- in the case of person retired as Multi Tasking Staff.
3. Personnel who have retired at the level of DS, SO, ASO, PS/PPS and MTS having age not more than 65 years may furnish their application the Under Secretary, D(Pension/Policy), Room No. 220 A, “B’ Wing, Sena Bhawan, New Delhi or e-mail at us-pen-pol@desw.gov.in by 25th July 2016. Application received after due date will not be entertained.
Encl: Application Form
sd/-
(Manoj Sinha)
Under Secretary to the Govt. of India
Telerax NO. 011 2301 2973
Website of MoD/DESW
Authority: http://www.desw.gov.in/

Thursday, 30 June 2016

Cabinet approves Implementation of the recommendations of 7th Central Pay Commission

The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved the implementation of the recommendations of 7th Central Pay Commission (CPC) on pay and pensionary benefits.   It will come into effect from 01.01.2016.

In the past, the employees had to wait for 19 months for the implementation of the Commission’s recommendations at the time of 5th CPC, and for 32 months at the time of implementation of 6th CPC.  However, this time, 7th CPC recommendations are being implemented within 6 months from the due date.

The Cabinet has also decided that arrears of pay and pensionary benefits will be paid during the current financial year (2016-17) itself, unlike in the past when parts of arrears were paid in the next financial year. 

The recommendations will benefit over 1 crore employees. This includes over 47 lakh central government employees and 53 lakh pensioners, of which 14 lakh employees and 18 lakh pensioners are from the defence forces.

Highlights:

1.            The present system of Pay Bands and Grade Pay has been dispensed with and a new Pay Matrix as recommended by the Commission has been approved. The status of the employee, hitherto determined by grade pay, will now be determined by the level in the Pay Matrix. Separate Pay Matrices have been drawn up for Civilians, Defence Personnel and for Military Nursing Service. The principle and rationale behind these matrices are the same.

2.            All existing levels have been subsumed in the new structure; no new levels have been introduced nor has any level been dispensed with. Index of Rationalisation has been approved for arriving at minimum pay in each Level of the Pay Matrix depending upon the increasing role, responsibility and accountability at each step in the hierarchy.

3.            The minimum pay has been increased from Rs.  7000 to 18000 p.m.  Starting salary of a newly recruited employee at lowest level will now be Rs.  18000 whereas for a freshly recruited Class I officer, it will be Rs.  56100.  This reflects a compression ratio of 1:3.12 signifying that pay of a Class I officer on direct recruitment will be three times the pay of an entrant at lowest level.

4.            For the purpose of revision of pay and pension, a fitment factor of 2.57 will be applied across all Levels in the Pay Matrices.


5.            Rate of increment has been retained at 3 %. This will benefit the employees in future on account of higher basic pay as the annual increments that they earn in future will be 2.57 times than at present.

6.            The Cabinet approved further improvements in the Defence Pay Matrix by enhancing Index of Rationalisation for Level 13A (Brigadier) and providing for additional stages in Level 12A (Lieutenant Colonel), 13 (Colonel) and 13A (Brigadier) in order to bring parity with Combined Armed Police Forces (CAPF) counterparts at the maximum of the respective Levels.

7.            Some other decisions impacting the employees including Defence & Combined Armed Police Forces (CAPF) personnel include :

·               Gratuity ceiling enhanced from Rs.  10 to 20 lakh. The ceiling on gratuity will increase by 25 % whenever DA rises by 50 %.
·               A common regime for payment of Ex-gratia lump sum compensation for civil and defence forces personnel payable to Next of Kin with the existing rates enhanced from Rs. 10-20 lakh to 25-45 lakh for different categories.
·               Rates of Military Service Pay revised from Rs.  1000, 2000, 4200 & 6000 to 3600, 5200, 10800 & 15500 respectively for various categories of Defence Forces personnel.
·               Terminal gratuity equivalent of 10.5 months of reckonable emoluments for Short Service Commissioned Officers who will be allowed to exit Armed Forces any time between 7 and 10 years of service.
·               Hospital Leave, Special Disability Leave and Sick Leave subsumed into a composite new Leave named ‘Work Related Illness and Injury Leave’ (WRIIL). Full pay and allowances will be granted to all employees during the entire period of hospitalization on account of WRIIL.

8.            The Cabinet also approved the recommendation of the Commission to enhance the ceiling of House Building Advance from Rs.  7.50 lakh to 25 lakh. In order to ensure that no hardship is caused to employees, four interest free advances namely Advances for Medical Treatment, TA on tour/transfer, TA for family of deceased employees and LTC have been retained. All other interest free advances have been abolished.

9.            The Cabinet also decided not to accept the steep hike in monthly contribution towards Central Government Employees Group Insurance Scheme (CGEGIS) recommended by the Commission. The existing rates of monthly contribution will continue. This will increase the take home salary of employees at lower levels by Rs. 1470. However, considering the need for social security of employees, the Cabinet has asked Ministry of Finance to work out a customized group insurance scheme for Central Government Employees with low premium and high risk cover.

10.        The general recommendations of the Commission on pension and related benefits have been approved by the Cabinet. Both the options recommended by the Commission as regards pension revision have been accepted subject to feasibility of their implementation. Revision of pension using the second option based on fitment factor of 2.57 shall be implemented immediately. A Committee is being constituted to address the implementation issues anticipated in the first formulation. The first formulation may be made applicable if its implementation is found feasible after examination by proposed Committee which is to submit its Report within 4 months.

11.        The Commission examined a total of 196 existing Allowances and, by way of rationalization, recommended abolition of 51 Allowances and subsuming of 37 Allowances. Given the significant changes in the existing provisions for Allowances which may have wide ranging implications, the Cabinet decided to constitute a Committee headed by Finance Secretary for further examination of the recommendations of 7th CPC on Allowances.  The Committee will complete its work in a time bound manner and submit its reports within a period of 4 months. Till a final decision, all existing Allowances will continue to be paid at the existing rates.

12.        The Cabinet also decided to constitute two separate Committees (i) to suggest measures for streamlining the implementation of National Pension System (NPS) and (ii) to look into anomalies likely to arise out of implementation of the Commission’s Report.

13.        Apart from the pay, pension and other recommendations approved by the Cabinet, it was decided that the concerned Ministries may examine the issues that are administrative in nature, individual post/ cadre specific and issues in which the Commission has not been able to arrive at a consensus.

14.        As estimated by the 7th CPC, the additional financial impact on account of implementation of all its recommendations in 2016-17 will be Rs. 1,02,100 crore. There will be an additional implication of Rs. 12,133 crore on account of payments of arrears of pay and pension for two months of 2015-16.

Monday, 6 June 2016

JCOS/ORS TO GET ARREARS OF MINIMUM PENSION FROM 1.1.2006 SOON

THE DESW IS GEARING UP FOR RELEASING THE ORDER OF MINIMUM PENSION OF JCOS/ORS BASED ON LATEST DOPT ORDERS, WHERE THE MINIMUM PENSION IN NO CASE LESS THAN 50% OF THE PRE REVISED SCALE FROM WHICH THE PENSIONER HAD RETIRED.THE OM FOR CIVILIANS WAS ISSUED BASED ON APEX COURT ORDER IN THE CASE OF INASU & ORS. THE ORDERS ARE EXPECTED WITHIN THIS WEEK.

Tuesday, 8 December 2015

Remuneration received from All India Radio for broadcasting Interview on OROP



This amount received from All India Radio for broad casting my interview on Radio on 25.11.2015 at 0715 hrs. as General ?Secretary of this Association is donated to the Association.

Salary hike to MPs, One Rank, One Pension

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