Dated 20.03.2016

Training ofJudicial Officers and

Ministerial Staff

“Maintenance of Accounts-“Maintenance of Accounts-Practice & Procedure”

Prepared by :Vipan Kumar Garg

Sunil Kumar

SOURCE MATERIAL

High Court Rules & Orders

Punjab Financial Rules

Punjab Civil Service Rules

Income Tax Act

Actual working practice followed in District Courts,Actual working practice followed in District Courts,Chandigarh.

Note :In case any ambiguity arises for the matterdiscussed, please refer the relevant provisions ofconcerned ACT, RULES, ORDERS andnotifications thereof.

ACCOUNTS BRANCH MANUAL

CONTENTS OF PPT Salary Bills

Taxation of Salaries/other payments

TDS Returns

TDS Certificates

Contingency Bills

Medical Bills

Domestic Travelling Exp.

Road & Diet Bills (Witnesses in State Cases)

Cash Book

Budget/Expenditure

Pension Cases

SALARY BILLS

The Head under salary prepared is 2014 105 02 00 01

Under head salary following bills are prepared: PAY BILLS OF JUDICIAL OFFICERS,

PAY BILL OF STAFF HAVING GPF, PAY BILL OF STAFF HAVING GPF,

PAY BILL OF STAFF HAVING CPF (01.01.2004 onwards),

PAY BILL OF PROCESS SERVERS AND BAILIFFS,

PAY OF CONTRACTUAL STAFF,

PAY ARREARS BILLS,

LTC/LEAVE ENCASHMENT BILLS ETC.

SALARY BILLS

For preparation of salary bills NIC has provided the software“E-SEVARTH” .

In this software we have to enter every detail of the Employeei.e. Name of the employee Date of birth Date of joining Date of joining Post of the employee Pan number Scale of post Basic pay Grade pay GPF/CPF number Bank account number etc.

SALARY BILLS

After entering the Basic details, the software will generate a unique employee code

After making the initial entries, next step is to prepare salary bill

Here we will enter the details regarding

increments,

Pay fixations

Change in allowances

Deductions

GPF

GISGIS

TDS

Penalties or Recoveries etc.

Leave without pay

Salary on hold etc.

Thereafter we will take the printout of the bills prepared and forward the soft/hard copy to the DDO login.

DDO will verify the soft copy of the bill and will sign the hard copy.

After verification by DDO the bill will automatically forwarded to CFAS (Composite Financial Accounting System).

In CFAS, we will take printout of budget sheet to submit into the Treasury office.

Accounts Branch will make entry of the bill into the Token Register and Pay bill Register.

Accounts Branch will retain the copy of bill & budget sheet for audit purpose.

On the day of passing of the bill from treasury, Cashier will enter the bill into the cash book

DUTIES OF CLERK/ASSISTANT/DDO

DUTIES OF CLERK The clerk will make all initial entries i.e. entries relating to pay, allowances,

deductions, increments, pay fixations and tax calculations etc. Prepare bills of pay on or before 20th of every month Prepare contingency bills after receiving sanction. Affix stamp of DDO Make his initials under the stamp Enter the bill in relevant register i.e. token register, Contingency bill register,

Medical bill register.

• DUTIES OF ASSISTATNT The Assistant will thoroughly check all the entries in the bill. He will verify that the Orders/Sanctions of the Presiding Officer has been duly

effected in the bill. After verification, he will make initials under the stamp of the DDO. Further the soft copy/ hard copy of bill will be forwarded to DDO for verifying and

signatures.

. DUTIES OF DDO The DDO will sign the hard copy of bill after verification. Then DDO will forward soft copy of the bill to the Treasury Office.

Tax exemptions in the form of ExemptIncome, Deductions and Savings

In every financial year, near about in the month ofNovember-December, details of other incomes and savingsof every employee should be obtained by the DDO.

For this form 12c is issued.

In that form, every employee have to disclose his other In that form, every employee have to disclose his otherincomes, losses and savings, amount of deductions to claimunder the Income Tax Act.

Other Income includes: Interest from Savings Account,Interest on FDR etc.

Further employees submit their savings to claim deductionsunder various sections alongwith proof thereof.

COMPUTATION OF INCOME TAX

Income from Salary xxx Income from House Property xxx Income from Business & Profession xxx Income from Capital Gain xxx Income from Other sources xxx Gross Total Income xxx

Less allowance deductions under Chapter-VIA xxx Less allowance deductions under Chapter-VIA xxxTaxable Total Income xxx

Tax Payable on Total Income xxx Less : Rebate U/s 87A xxx Tax payable after Rebate xxx Add : EC & SHECC xxx Less : Relief U/s 89(1) xxx Balance tax Payable xxx

Section 10(13A)

Deduction of House Rent Allowance : Least of

- Actual HRA received

- 50% or 40% of Salary

- Excess of rent paid – 10% of Salary

(Salary includes Basic Pay & DearnessAllowance)

Section 10(14)

Deduction of Transport/Conveyance Allowance :

- Rs. 1600/- per month i.e. 19200/- per year

(Earlier it was Rs. 800/- per month

OR

- Actual amount received, whichever is less.

Deduction u/s Section 16(ii):

(In respect of Entertainment allowance)

Least of the following :

- Rs. 5000/-

- 1/5 of Salary- 1/5 of Salary(Salary means exclusive of any allowances, benefits)

Deductions U/s 80C, 80CCC and80CCD(1):

Total deduction is limited to Rs. 1,50,000.00.

(It includes Life Insurance Premium, NSC, PPF,Investment in senior citizens saving scheme, NPS,GPF, Tax saving mutual funds, Tax saving FDR,Tuition Fees of children (2), Sukanya SamridihiTuition Fees of children (2), Sukanya SamridihiYojana, Repayment of housing loan (Principal) etc.

Deduction u/s 80CCD(1B):

(Additional contribution in NPS by theemployee)

- Additional deduction of Rs. 50,000.00- Additional deduction of Rs. 50,000.00

i.e. 80C + 80CCD(1B) = Rs. 2,00,000.00

Deduction u/s 80CCG:

RAJIV GANDHI EQUITY SAVING SCHEME

Conditions:

- For new retail investors.- Gross total income does not exceed 12 Lac- Gross total income does not exceed 12 Lac- Investment is locked-in for a period of 3 years- He has acquired the listed shares according to the notified

scheme.- The amount of deduction is at 50% of the amount invested

in equity shares/units. However, the amount ofdeduction under this provision cannot exceed Rs. 25,000.

Deduction u/s 80D:

(For Medical Insurance):

Description Eligible Expense or Medical Insurance Premium paid

in respect of

Total Deduction under

Sec. 80D

Self, Spouse &

Dependent Children

Parents (whether

dependent or not)

No-one has attained the age of 60 years

F.Y. 2015-16 Rs. 25,000 Rs. 25,000 Rs. 50,000

- For uninsured Super Senior Citizens (Persons more than 80 years old), medicalexpenditure incurred upto Rs. 30,000.00 shall be allowed as deduction u/s 80D.

- However, the total expenditure & Health Insurance premium in respect of parents shall belimited to Rs. 30,000.00

Assesses and his family is less than 60 years & parents are above 60 years of age

F.Y. 2015-16 Rs. 25,000 Rs. 30,000 Rs. 55,000

Assesses and his parents have attained the age of 60 years and above

F.Y. 2015-16 Rs. 30,000 Rs. 30,000 Rs. 60,000

Deduction u/s 80GG:

(In respect of House Rent Paid)

Least of the following :

- Rent paid less 10% of total income

- Rs. 5000 per month

- 25% of total income- 25% of total income

Conditions:

- No own residential accommodation at the place ofemployment

- No HRA received

- No self occupied residential premises in any otherplace.

Deduction u/s 80G:

(In respect of Donations made)

- Notified donations under Sec. 80G will be eligible fordeductions (100% 0r 50% as per the notificationcondition).condition).

Deduction u/s 80TTA:

Interest earned in Savings Account

Actual amount or Rs. 10,000.00 whichever is less.

Deduction u/s 80 U:

Rs. 75000/-

(Taxpayer suffering from physical disability)

Rs. 125000/- Rs. 125000/-

(Taxpayer suffering from severe physicaldisabilities)

- Rule 11D : Certificate from approvedmedical authorities have to be produced.

Deduction u/s 24:

(Repayment of Interest on Housing Loan)

Maximum Rs. 2 Lac

(For first time home buyers from FY 2016-17 Rs. 2.5Lac, Loan amount less than 35 Lac, House value lessthan 50 Lac)than 50 Lac)

-Deduction is allowed on accrual basis, while u/s80C (Principal) on payment basis

Deduction U/s 87A:

As Section 87A provides for Income Tax Rebate, thetaxpayer will first compute the Total Tax Payable andthen reduce Rs. 2,000 (Rs. 5000 from FY 2016-2017) from the Tax payable, provided, his TotalIncome is less than Rs. 5 Lakh. If his Total Income isIncome is less than Rs. 5 Lakh. If his Total Income ismore than Rs. 5 Lakh, the taxpayer won’t be able toclaim income tax rebate under Section 87A.

- (Total Income means income afteradjustment of losses, other incomes anddeductions allowed.)

Relief U/s 89(1):

Relief u/s 89(1) is available to an employee when he receive arrears of salary or salary inadvance etc.

Here’s how you can calculate the tax relief yourself –Step 1 Calculate tax payable on the total income, including additional salary – in the year

it is receivedStep 2 Calculate tax payable on the total income, excluding additional salary – in the year

it is receivedStep 3 Calculate difference between Step 1 and Step 2Step 3 Calculate difference between Step 1 and Step 2Step 4 Calculate tax payable on the total income of the year to which the arrears relate,

excluding arrearsStep 5 Calculate tax payable on the total income of the year to which the arrears relate,

including arrearsStep 6 Calculate difference between Step 4 and Step 5

Step 7 Excess of amount at Step 3 over Step 6 is the tax relief that shall be allowed.

Note that if amount at Step 6 is more than amount at Step 3 no relief shall be allowed.

Form 10-E must to Submit.

Relief U/s 89(1):

Current Financial Year : 2015-16 Taxable Income of Current Financial Year : 1200000

i.e. Rs. 10,00,000.00 (Income of Current Financial Year)Rs. 2,00,000.00 (Arrears Paid in Current Year)Out of Rs. 2,00,000.00, pertains to Financial Year 2014-15 & 2013-14 Rs. 1,00,000.00 each.

Tax on Receipt Basis

Financial Year 2015-16 2014-15 2013-14

Total Income excluding Arrear 1100000 800000 600000Add: Arrears of Salary 200000 -- --

====== ====== ======TOTAL INCOME 1300000 800000 600000

====== ====== ======

Tax on Total Income 221450 87550 51500

TOTAL TAX (A) = 2,21,450+87,550+51,500 = 3,60,500.00

Relief U/s 89(1):

TAX ON ACCRUAL BASIS

Financial Year 2015-16 2014-15 2013-14

Total Income excluding Arrear 1100000 800000 600000Add: Arrears of Salary -- 100000 100000

====== ====== ============ ====== ======TOTAL INCOME 1100000 900000 700000

====== ====== ======

Tax on Total Income 159650 108150 72100

TOTAL TAX (B) = 159650+108150+72100 = 3,39,900.00

Relief U/s 89(1) = 3,60,500-3,39,900 = 20,600.00(A-B)

TDS ON SALARY & OTHER PAYMENTS MADEBY DDO

At the time of payment of salary by the employer tothe employee, the employer is mandatory required todeduct TDS on Salary under section 192 of IncomeTax Act. The balance amount after deduction of TDSis payable to the employee. The TDS on Salary isrequired to be deducted on average basis.required to be deducted on average basis.

The DDO, who is making payment either forSalary or other than salaries on which TDSprovisions apply, is responsible to deduct theTDS on the amount paid.

TDS rates for the financial year 2015-16 are as follows (onlyrelevant rates has been given):

TABLE-1

Income Tax Rates for taxpayers less than 60 years old

Tax Slab FY 2015-16 Tax Rate

Up to Rs.2,50,000 No TaxRs.2,50,000 - Rs.5,00,000 10%Rs.5,00,000 - Rs.10,00,000 20%Rs.10,00,000 and beyond 30%

Surcharge: 10% of the Income Tax, where total income exceeds Rs.1crore.

Education cess: 3% on sum of total income tax and surcharge.

TDS rates for the financial year 2015-16 are as follows(only relevant rates has been given):

TABLE-2

TDS Returns :

TDS return has to be filed by the assesses, who has deducted the TDS. TDSreturns are required to be filed on quarterly basis.

Main components of TDS returns are : Assesses TAN, Name of Employee, PAN,Amount, Type of Payment made etc.

Main TDS forms : 1) 24Q – TDS deducted from salaries2) 26Q - TDS deducted other than salaries.2) 26Q - TDS deducted other than salaries.

The due dates for filing of TDS returns are (Government offices):

Quarter Due dateApril-June 31st JulyJuly-September 31st OctoberOctober-December 31st JanuaryJanuary-March 15th May

PENALTY FOR DELAY IN FILING OF TDSRETURN

If the assesses fails to file the required TDS returnbefore the due date, he shall be liable to paypenalty of Rs. 200/- per day till the day defaultcontinues.

If TDS return is not filed within 1 year from thedue date of filing of return or incorrect informationhave been delivered, then penalty levied should notbe less than 10000 and not more than 100000.

TDS CERTIFICATES

TDS certificates:TDS certificates are of two kinds :

Form 16 Form 16A

TDS certificates are generated online.

Form 16 is issued by the employer to his employees for a particular financial year. It should beissued to the employee on or before 31st May from the end of financial year. It includes the detailsof total salary paid to employee, deductions claimed & Tax deducted at source.of total salary paid to employee, deductions claimed & Tax deducted at source.

Form 16A is also a TDS certificate. Form 16 is for salary, while form 16A is for the TDS deductedother than Salaries. i.e. TDS on interest, TDS on Contract, TDS on professional fees, TDS on rentetc.

Form 16 is issued annually, while form 16A is issued on quarterly basis. The due dates to issue theform 16A are :30th June - 15th July30th Sep. - 15th Oct.31st Dec. - 15th Jan.31st Mar - 30th May

Imp:- If the DDO fails to issue these certificates to the person concerned, asrequired by section 203, he will be liable to pay, by way of penalty, under section272A(2)(g), a sum which shall be Rs.100/- for every day during which the failurecontinues.

MOST IMPORTANT (FOR HARYANA):

Previously, cheques were issued by the DDO’s for payment of salaries, purchases

and expenses etc.

Due to centralization of banking system, Treasury offices have changed their

system for disbursement of payments.

Now a day’s, Treasury offices makes payment directly to the account of Now a day’s, Treasury offices makes payment directly to the account of

beneficiary.

Therefore, no savings account of DDO is required.

This was clarified by the Government of Haryana, vide their Memo no.

28/21/2012-5B&C dated 11.02.2016 & 29.02.2016.

In that letter, it has been directed that the Bank Accounts being operated by the

Departments should be closed immediately.

CONTINGENCY BILLS

The head of contingency is 2014 105 02 00 13

Under head Contingency following bills areprepared: Electricity Exp. Water Exp. Water Exp. Petrol/Diesel Exp. Telephone Exp. Purchase of office equipments i.e. Computer, Chairs, Table,

Almirahs, officer items etc. Reimbursement of Electricity/Water Exp. Re-imbursement of Mobile Bills Re-imbursement of Newspaper & Magazine bills Salary of outsourced staff etc.

CONTINGENCY BILLS

The Competent Authority will issue the sanction toEstablishment Branch, according to their sanctioning power.

On receiving the sanction, Bill clerk will prepare thecontingency bill on prescribed Performa.

Then budget sheet of the said bill will be extracted from theCFAS.Thereafter the bill is entered into the Contingency register and Thereafter the bill is entered into the Contingency register andToken Register

Then the bill will be sent to the Treasury after making thesignature of DDO.

Accounts Branch will retain the copy of bill & budget sheet foraudit purpose.

On the day of passing of the bill from treasury, Cashier willenter the bill into the cash book.

MEDICAL BILLS

The head of medical is 2014 105 02 00 06

Under head Medical following bills areprepared Medical bills of Judicial Officer

Medical bills of Staff

Medical bills of Retired officials

MEDICAL BILLS

The Government of Punjab w.e.f. 01.01.2016, has introduced CashlessHealth insurance Scheme Punjab Government Employees and Pensioners Health Insurance Scheme

(PGEPHIS) This Scheme is compulsory for serving Employees & Pensioners, while, it is

optional for serving and Ex-Judicial officers. The Officers, who haven’t opted the cashless scheme, will submit their

medical claim on the prescribed Performa’s.The competent authority will issue sanction for the same after verifying the The competent authority will issue sanction for the same after verifying theclaim from the Civil Surgeon.

On receiving the sanction, Bill clerk will prepare the medical bill onprescribed Performa.

Then budget sheet of the said bill be extracted from the CFAS. Thereafter the bill will be entered into the medical register and Token

Register Then the bill will be sent to the Treasury office after the signature of DDO. Accounts Branch will retain the copy of Bill & Budget sheet for audit

purpose. On the day of passing of the bill from treasury, Cashier will enter the bill

into the cash book.

DOMESTIC TRAVELLING EXP. BILLS

The head of Domestic Travelling exp. bill is 2014 105 02 00 11

Under head Domestic Travelling exp following billsare prepared

Travelling allowance bills of Judicial Officer Travelling allowance bills of Judicial Officer

Travelling allowance bills of Staff

DOMESTIC TRAVELLING EXP. BILLS

The officer/official will submit his travelling claim bill on PrescribedPerforma alongwith the documents related to his journey.

The Competent Authority will issue the sanction according to theirsanctioning power.

On receiving the sanction, bill clerk will prepare the T.A.bill onprescribed Performa.

Then budget sheet of the said bill will be extracted from the CFAS. Then budget sheet of the said bill will be extracted from the CFAS. Thereafter we will enter the bill into the travelling allowance

register and Token Register Then the bill will be sent to the Treasury office after making the

signature of DDO. Accounts Branch will retain the copy of bill & budget sheet for audit

purpose. On the day of passing of the bill from treasury, Cashier will enter

the bill into the cash book.

ROAD AND DIET BILLS

The head of Road and Diet is 2014 108 02 00 50

Under head Road and Diet following bills areprepared

Road and diet money bill for the witnesses, who appear in Road and diet money bill for the witnesses, who appear inState Cases.

ROAD AND DIET BILLS

The Government has provided Rs.1000/- as advance money for distributing to thewitnesses in the State Cases.

The various Courts will issue the vouchers on the Prescribed Performa to the witnesses,who came in criminal cases.

On receiving the vouchers from the witnesses, the cashier will give him/her the dietmoney as ordered by the court from the advance money he already possess and will enterthe same into the cash book on the same date. If amount of diet money is more than theadvance money, same will be sent to the witnesses through demand draft.

When the advance money of Rs.1000/- got spent, Bill Clerk will prepare the Road and When the advance money of Rs.1000/- got spent, Bill Clerk will prepare the Road anddiet money bill to again get Rs.1000/- as advance.. A Separate bill of Road and Dietmoney be prepared for witnesses, who are to be paid through demand draft.

Bill Clerk will attach herewith all vouchers, which were earlier en-cashed by the witnessesout of the Advance money.

Then budget sheet of the said bill be extracted from the CFAS. Thereafter the bill will be entered into the Road and Diet register and Token Register Then the bill will be sent to the Treasury after making the signature of DDO. Accounts Branch will retain the copy of bill & budget sheet for audit purpose. On the day of passing of the bill from treasury, Cashier will enter the bill into the cash

book.

CASH BOOK

• Cash book is very important part of Accounts Branch. When a new cash book is started acertificate regarding number of pages of the cash book is given on the first page of thecash book.

• All the bills which are passed from the Treasury office, must be entered in the cash bookon the same date in which it has been passed.

• On every day cash book is opened and it will be closed in evening to ascertain theclosing balance of the day.closing balance of the day.

• Cashier will write the cash book in his own writing.

• Cash book is required to be checked by the official, other than the person who haswritten the same, before the signatures of the DDO.

• DDO will sign the cash book on every day.

• On close of every month, certificate is being given regarding the cash in hand as per thecash book.

CASH BOOK

• There are two sides of the cash book i.e. one is receipt side and other ispayment side.

• When a bill is passed from the treasury, it is to be entered on the receipt sideof cash book on the same day.

• If the bill is disbursed on the same day, the entry for its disbursement will bemade on the payment side on the same day. If the disbursement was made onmade on the payment side on the same day. If the disbursement was made onother than the day of passing, then the entry will be made on day of payment.

• It is necessary to ascertain the closing balance on the end of each day whenany transaction is made in the cash book.

• The closing balance will become the opening balance of next day.

CASH BOOK

• Specimen of cash book

• RECEIPTS PAYMENTS

BILL NO. &DATE

PAY &ALLOW

OFFICEE EXP

Amount BILL NO.& DATE

PAY &ALLOW

OFFICEEEXP

Amount

5/1.3.16 200000 200000 5/1.3.16 10000 100005/1.3.16 200000 200000 5/1.3.16 10000 10000

TOTAL 10000 10000

CLOSINGBALANCE

190000 190000

GRANDTOTAL

200000 200000 GRANDTOTAL

200000 200000

2.3.16OPENINGBALANCE

190000 190000

BUDGET & EXPENDITURE

Budget is very important aspect of Accounts Branch.

All demands of a Sessions Division for a year should beaccumulated in a manner that it should be sufficient for ayear.

Budget is prepared on the prescribed Performa's as suppliedby the Government and it is time bound activity.by the Government and it is time bound activity.

Normally, budget estimates for the next financial year isprepared in September of last financial year or as per thedirections of the Government.

The revised estimate of current financial year is also preparedalongwith the Budget estimates of next financial year.

The Ten monthly Budget estimates is also prepared in themonth of January.

BUDGET & EXPENDITURE

PREPRATION OF BUDGET :

For preparation of pay budget following points should betaken into consideration :- Provisions should be made with reference to the pay due on April 1 and

increment which may be due during the year.

Provisions should also be made with regard to expected increase in Provisions should also be made with regard to expected increase inDearness Allowance during the next financial year on the basis ofprevious announcements.

The estimate should be supported by a nominal roll prepared separatelyfor gazetted and non-gazetted officers, showing the pay to be drawn byeach officer during the year for which the estimate is made.

The number of posts should be carefully checked. Any variation in thenumber of posts of pay should be explained, a reference being given tothe orders of Government, if any.

Permanent and temporary establishment should be shown separately.

BUDGET & EXPENDITURE

PREPRATION OF BUDGET :

For preparation of contingency budget followingpoints should be taken into consideration :- For fluctuating expenditure, the modified grant and last year’s

actual expenditure should be taken as a guide..actual expenditure should be taken as a guide..

All variations must be clearly explained in a separate note.

No change may be made in the contract contingent grantswithout the previous sanction of Government.

Provision of any expected purchase regarding vehicle and lawbooks etc should be clearly made.

BUDGET & EXPENDITURE

DUTIES TO PREPARE THE BUDGET: It is the duty of the Budget Assistant to prepare the budget on

the Prescribed Performa’s.

He would sought the details of expected expenditure from the He would sought the details of expected expenditure from theconcerned quarters.

He would submit the budget well before the due date.

BUDGET & EXPENDITURE

EXPENDITURE: Sanction of competent authority is must in all the cases, even if

provision of expenses has been made in the Budget. Sanctioning authority must ascertain whether budget provision

exists before according sanction. The Disbursing officer is responsible for the expenditure incurred

against the grants allotted. He shall keep a close watch over theagainst the grants allotted. He shall keep a close watch over theprogress of expenditure.

He shall pay prompt attention to any letter received from AccountantGeneral and arrange to submit an application for an additionalappropriation as soon as the necessity arises.

On the end of every month a head wise statement showing themonthly expenditure and balance available is submitted to theHon’ble Punjab and Haryana High Court, Chandigarh on theprescribed Performa's.

PENSION PENSION PAPERS:

It is the duty of the Accounts Branch to start the process of Pension before six months of Retirement of anemployee.

For this an official letter should be issued to the person going to retire requesting to submit the requireddocuments with the Accounts Branch.

The required documents includes : 3 Photographs of Employee 3 Photographs of Employee with Spouse 3 Copies of Descriptive role of Employee Family Details i.e. Name, Date of Birth of all family members Option form for Commutation of Pension Nomination details. Bank Details in which pension is to be credited etc.

The person going to retire will submit his Pension Papers on prescribed performa’s as early as possible. On receiving the pension papers Accounts branch will check the papers and prepare the pension calculation

sheet, Last pay certificate of the Retiree. In calculation sheet the Assistant will calculate

the total qualifying service, Proposed pension, Death cum Retirement Gratuity according to the Service and Pay of the Retiree.

Thereafter, obtaining the signatures of concerned DDO, all the pension papers will be forwarded to the office ofAccountant General for sanctioning of Pension and gratuity and will keep the copy of all pension papers for theoffice record.

When, the sanction from the office of Accountant General will receive regarding Gratuity of the Retiree, aconsolidated No Due Certificate is also prepared, for which reports of different quarters be sought regardingany due to the Retiree. If retiree is allotted a Government Accommodation then No Due certificate is alsorequired from the A.O.(Rents) before issuing of consolidated No Due Certificate.

PENSION

BILLS REGARDING LEAVE ENCASHMENT,GIS, FINAL PAYMENT OF GPF AND D.C.R.G: Competent Authority will issue the sanctions of leave

encashment according to the leaves balance in the leaveaccount of the Retiree, GIS, and Final Payment of GPF.

The office of Accountant General will issue the sanction letter The office of Accountant General will issue the sanction letterof D.C.R.G.

Thereafter bill of leave encashment, GIS and Final payment ofGPF be prepared on Prescribed Performa’s.

Budget sheet be prepared on the CFAS sheet.

Rest of the procedure of preparation of bill is same as to theother bills.

Disclaimer

This handbook is a compilation of rules andregulations of procedure prescribed in the Punjab &Haryana High Court Rules & Orders, Punjab FinancialRules, Punjab Civil Service Rules and Income Tax Act.

The material in this handbook is for generalinformation and guidance for Ministerial Staff in conduct of

The material in this handbook is for generalinformation and guidance for Ministerial Staff in conduct oftheir duties.

Utmost care and caution has been exercised incompiling these guidelines. Yet, if any discrepancy is foundbetween the guidelines and the rules of procedurecontained in the above provisions, in that event theprovisions shall prevail.