ISSN: 2454-5562

Thamasoma Jyothirgamaya

HARMONY AN E-MAGAZINE ON CSIR/GoI SERVICE & RELATED

ISSUES

Ch. Srinivasa RaoFounder-Editor

Formerly CoA, CSIR-NGRI, Hyderabad

Estd: Jan. 1993 -- 26th year in the service of our esteemed readeRs.

Review: B.J. Acharyulu, Head, F&A, CDFD, Hyderabad Dream-weaver: D.S. Sundar, Assistant (F&A), CLRI, Chennai

Orders of Central Govt. which are reproduced in "HARMONY" whether duly endorsed by the CSIR or not, are applicable to its employees to a large extent unless and otherwise such Orders involve financial implications.

Articles on Service issues, Management, Motivation, Material Management, Behavioural aspects and related issues are welcome through E-mail or other means.

Material published in “HARMONY” can be used with due acknowledgement purely in academic interest. The opinions expressed or inferences drawn in the material published in “HARMONY” do not necessarily reflect the views of Editor or CSIR, New Delhi/ Swamy Publishers (P) Ltd., Chennai. The Editor shall not take any responsibility whatsoever for any inaccuracies or claims. “HARMONY” is transmitted through E-mail. All are welcome to enlist for a copy.

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May 2019 Vol. XXVI(289)

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Amendment to the Investment Guidelines for NPS Schemes

Reference is invited to the Investment Guidelines for NPS Schemes (Scheme CG, Scheme SG, Corporate CG and NPS Lite schemes of NPS and Atal Pension Yojana) dated 3-6-2015 issued vide Circular No. PERDA/2015/16/PFM/7, the change in Investment Guidelines for National Pension Scheme with reference to Investment in equity Mutual Funds vide Circular No. PERDA/2018/56/PF/2 dated 20-8-2018 and revised rating criteria for investments under NPS Schemes vide Circular No. PERDA/2018/02/PF/02 dated 8-5-2018. The changes hereunder shall apply only to Scheme CG, Scheme SG, Corporate CG and NPS Lite schemes of NPS and Atal Pension Yojana.

2. In Order to provide flexibility to the Pension Funds to improve the Scheme performance depending upon the market conditions, it has been decided to increase the cap on Govt. Securities and related investments and Short term debt instruments and related investments by 5% each. 3. The asset class wise revised caps on the various asset classes are as under:

Asset Class Caps on Investments for Composite Schemes

Govt. Securities and related investments … Up to 55%Debt Instruments and related investments … Up to 45%Equity & related investments … Up to 15%Asset backed, trust structured, etc. … Up to 5%Short term debt instruments and related investments.. Up to 10%

4. The other terms and conditions as mentioned in the Circular No. PERDA/2015/ 16/PFM/7 dated 3-6-2015, Circular No. PERDA/2018/56/PF/2 dated 20-8-2018 and Circular No. PFRDA/2018/02/PF/02 dated 8-5-2018 shall remain the same.

5. This Circular is issued in exercise of power of the Authority under sub-clause (b) of the sub-Section (2) of Section 14 of PFRDA Act, 2013 read with regulation 14 and 43 of PFRDA (Pension Fund) Regulation, 2015 and is effective from 1-4-2019.

[PFRDA Circular No.PFRDA/2019/8/SUP-PF/2 dated 25-3-2019; www.govtempdiary.com]

Grant of One Notional Increment/Pension Benefits to Retirees who Retired on 30th June under CBIC

The above matter has been examined in the Board and after dismissal of SLP Dy. No.22283/2018 dated 23-7-2018, the matter was referred to the DoP&T for their advice. The DoP&T has advised to refer the matter to Department of Legal Affairs (DoLA) to explore the possibilities of review of the Hon’ble Supreme Court Order dated 23-7-

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CSIR / Govt. of India Orders

2018 in the said SLP Dy. No.22238/2018. Hence, the matter has not attained finality as yet.

2. It is, therefore, informed that the final decision taken in the matter would be intimated in due course as and when the matter attains finality.

[GoI MoF DoR CBIT&C Lr. F. No.A-26017/16/2019-Ad.IIA dated 18-3-2018; www.govtempdiary.com]

FAQs: Reservation to PeRs.ons with Benchmark Disabilities in Posts/Services under Central Govt.

The DoP&T receives references from various Ministries/Departments seeking clarification on instructions with regard to reservation for PeRs.ons with Benchmark Disabilities issued vide O.M. No.36035/02/2017-Estt.(Res) dated 15-1-2018; therefore, a set of Frequently Asked Questions have been answered as under for their use:

1. Whether the reservation for PeRs.ons with Benchmark Disabilities are vacancy based or post based?

Ans. Reservation for PeRs.ons with Benchmark Disabilities is vacancy based as per Section 34 of the Rights of PeRs.ons with Disabilities Act, 2016.

2 What categories of specified disabilities are covered for reservation and what is the percentage allocation of reservation for each category of persons with benchmark disabilities?

Ans. As provided in Para 2 of the O.M. No.36035/02/2017-Estt.(Res) dated 15-1-2018, categories of specified disabilities covered under reservation in posts and services of the Central Govt. vis-a-vis category wise percentage of reservation is as under:

(a) blindness and low vision; 1%(b) deaf and hard of hearing; 1%(c) locomotor disability including cerebral palsy,

leprosy cured, dwarfism, acid attack victims and muscular dystrophy; 1%

(d) autism, intellectual disability, specific learning disability and mental illness; 1%

(e) multiple disabilities from amongst persons under clauses (a) to (d) including deaf-blindness,

3. Whether the PeRs.ons with Benchmark Disabilities can apply against the posts, which are not identified suitable for PeRs.ons with Benchmark Disabilities?

Ans. PeRs.ons with Benchmark Disabilities can apply only against the posts identified suitable for the relevant category.

4. Whether any priority has been given in selection to any category of disability?

Ans. Priority has not been given in selection to any category of PeRs.ons with Benchmark disability.

5. Whether a Benchmark Disability candidate can compete for appointment against

an unreserved vacancy?

Ans. Yes; Benchmark Disability candidates can compete for appointment by Direct Recruitment against an unreserved vacancy if selected without relaxed standards along with other candidates for those posts/services which are identified suitable for them.

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6. Whether the vacancies which are to be earmarked reserved for PeRs.ons with Benchmark Disabilities is to be computed on the total number of vacancies in the cadre strength in identified categories of posts as well as unidentified categories of posts.

Ans. Yes; vacancies which are to be earmarked reserved for PeRs.ons with Benchmark Disabilities is to be computed on the total number of vacancies in the cadre strength in identified categories of posts as well as unidentified categories of posts. However, recruitment of persons with benchmark disabilities would only be against the category of posts identified suitable for them.

7. Whether a separate roster is to be maintained for PeRs.ons with Benchmark Disabilities irrespective of the post based roster applicable for SC/ST/OBC?

Ans. Yes; every Central Govt. establishment shall maintain group-wise separate 100 point vacancy based reservation roster register in the prescribed format for determining/effecting reservation for the PeRs.ons with Benchmark Disabilities – one each for Group ‘A’ posts filled by Direct Recruitment, Group ‘B’ posts filled by Direct Recruitment and Group ‘C’ posts filled by Direct Recruitment.

8. What to do with vacancies reserved for any particular category(s) of PeRs.ons with Benchmark Disabilities cannot be filled due to non-availability of a suitable candidate, or for any other sufficient reasons?

Ans. As per Section 34(2) of the Rights of PeRs.ons with Disabilities Act, 2016, if in any recruitment year any vacancy cannot be filled up due to non-availability of a suitable person with benchmark disability or for any other sufficient reasons, such vacancy shall be carried forward in the succeeding recruitment year and if in the succeeding recruitment year also suitable person with benchmark disability is not available, it may first be filled by interchange among the five categories and only when there is no person with disability available for the post in that year, the employer shall fill up the vacancy by appointment of a person, other than a person with disability.

[GoI MoPPG&P DoP&T Circular No.36035/02/2017-Estt.(Res) dated 25-3-2019; www.govtempdiary.com]

Proposed Protest by Govt. Employees to Protest against NPS

It has been brought to the notice of the Govt. that a forum by the nomenclature of National Joint Council of Action (NJCA) has decided to organize protest from 15-3-2019 to 30-3-2019 to protest against National Pension Scheme and to demand hike in Minimum pay and fitment factor under 7th CPC.

The instructions issued by the DoP&T prohibit the Govt. servants from participating in any form of strike/protest including mass casual leave, go slow, etc., or any action that abet any form of strike/protest in violation of Rule 7 of the CCS (Conduct) Rules, 1964. Besides, in accordance with the proviso to Rule 17(I) of the Fundamental Rules, pay and allowances is not admissible to an employee for his absence from duty without any authority. As to the concomitant rights of an Association after it is formed, they cannot be different from the rights which can be claimed by the individual members of which the Association is composed. It follows that the right to form an Association does not include any guaranteed right to strike/protest.

There is no statutory provision empowering the employees to go on strike. The Supreme Court has also agreed in several judgements that going on a strike/performing any sort of protest is a grave misconduct under the Conduct Rules and that misconduct by the Govt. employees is required to be dealt with in accordance with law. Any employee going on strike/protest in any form would face the consequences which, besides deduction of wages, may also include appropriate disciplinary action. Kind

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attention of all employees of the DoP&T is also drawn to the DoP&T O.M. No.33012/ 1/(S)/2008 Estt.(B) dated 12-9-2008, on the subject for strict compliance (enclosed as Annexure-A).

All Officers are requested that the above instructions may be brought to the notice of the employees working under their control. All Officers are also requested not to sanction Casual Leave or any other kind of leave to the Officers and employees, if applied for, during the period of proposed Dharna/demonstration, and ensure that the willing employees are allowed hindrance free entry into the Office premises.

In case employees go on protest anytime during the period 15-3-2019 to 30-3-2019, all Divisional Heads are requested to forward a report indicating the number and details of employees, who are absent from duty during the period of said protest, i.e., from 15-3-2019 to 30-3-2019.

[GoI MoPPG&P DoP&T O.M. No.45018/1/2017-Vig. dated 26-3-2019; www.govtempdiary.com]

Judgement(s)/Order(s) of Hon’ble Supreme Court on Aadhaar-PAN for Filing Return of Income

As per clause (ii) of sub-Section (1) of Section 139AA of the Income-tax Act, 1961, with effect from 1-7-2017, every person who is eligible to obtain Aadhaar number has to quote the Aadhaar number in return of income.

2. In a series of judgments, i.e., (i) Binoy Viswam Vs. Union of India reported in (2017) 396 ITR 66 (ii) Final Judgment and Order of the Constitution Bench of Hon’ble Supreme Court dated 26-9-2018 in Justice K. S. Puttaswamy (Retd.) and another [Writ Petition (Civil) No. 494 of 2012]; and (iii) Shreya Sen & Anr. In SLP (Civil) Diary No(s) 34292/2018 dated 4-2-2019, Hon’ble Supreme Court has upheld validity of Section 139AA. 3. In light of the aforesaid judgement(s)/Order(s) of Hon’ble Supreme Court, from 1-4-2019 onwards, to give effect to the above judgements/Orders , it has been decided by the Board that provision of clause (ii) of sub-Section (1) of Section 139AA of the Act would be implemented and it is mandatory to quote Aadhaar while filing the return of income unless specifically exempted as per any notification issued under sub-Section (3) of Section 139AA of the Act. Thus, returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number.

4. Returns which were filed prior to 1-4-2019 without quoting of Aadhaar number as an outcome of any decision of different High Courts in a specific case or returns which were filed during the period when the online functionality for filing the return without quoting of Aadhaar number was so available in the aftermath of decision of Delhi High Court dated 24-7-2018 in W.P. C.M 7444/2018 & C.M. Application No. 28499/2018 in case of Shreya Sen vs. Union of India & ORs., till it was withdrawn post decision of Constitution Bench of the Hon’ble Supreme Court dated 26-9-2018, would also be taken up for processing without causing any adverse consequence for non-quoting of Aadhaar as per provision of Section 139AA of the Act.

[GoI MoF DoR CBDT Circular No.6/2019 dated 31-3-2019; www.govtempdiary.com]

Simplification of Pension Procedure

The Scheme for Payment of Pensions to Central Govt. Civil Pensioners through Authorized Banks, issued by the Central Pension Accounting Office provides for an

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Undertaking to be submitted by the retiring Govt. servant/pensioner to the pension disbuRs.ing Bank before commencement of pension. The pensioner undertakes to refund or make good any amount to which he is not entitled.

In view of the above DoP&PW issued instructions vide its O.M. No.1/27/2011-P&PW(E) dated 7-5-2014 which were also communicated through this Office O.M. No. CPAO/Tech/Simplification/2014-15/53 dated 28-5-2014. These provisions are reiterated below: (a) It has been established that the first payment of pension after retirement gets

delayed mainly due to two reasons. One, the delay in receipt of intimation by the pensioner that pension papers have reached the Bank and two, delay on part of the pensioner in approaching the Bank for submission of the Undertaking.

(b) The required Undertaking may be obtained by the Head of Office from the retiring Govt. servant along with Form 5 and other documents before his retirement. This Undertaking shall be forwarded to the pension disbuRs.ing Bank along with the Pension Payment Order by the Accounts Officer/CPAO following the usual procedure.

(c) The pensioner would no longer be required to visit the Bank to activate the first payment of pension. Therefore, after ascertaining that the Bank’s copy has been dispatched by the CPAO, the pensioner’s copy of the Pension Payment Order (PPO) may be handed over to him at the time of retirement along with other retirement dues. This should be feasible in all cases where the Govt. servant had submitted pension papers within the time-limits prescribed in the CCS (Pension) Rules, 1972.

(d) However, if any employee posted at a location away from the Office of the Head of Office or who for any other reasons feels that it would be more convenient to him to obtain his copy of the PPO from the Bank, may inform the Head of Office of his option in writing while submitting his pension papers.

Pension papers and Undertaking

Pay & Account Office/Head of Office should not wait for the copy of PPO (SSA) for confirmation of the dispatch of the same by CPAO to Bank for handing over of the pensioner’s copy to the retiring Govt. servant along with other retirement dues. PAO/Ho0 may confirm the dispatch of Bank’s Copy of PPO by visiting CPAO’s Website, i.e., www.cpao.nic.in -> see your PPO Status.

It has been observed that pensioner’s portion of the PPO is not being handed over to the pensioner, but being sent to the Bank through the CPAO. It seems that the timeline for submission of finalizing the pension cases as mentioned in the CCS (Pension) Rules, 1972 are not being adhered to by the HoO/PAO.

All the Pr. CCAs/CCA/CAs/AGs (with independent charge)/JS (Admin) are requested to issue instructions to all Pay and Accounts Offices/Head of Offices under their jurisdiction to ensure timely submission of pension papers so that the correct procedure is followed strictly. Timeline for finalization of pension cases as prescribed in CCS (Pension) Rules, 1972 is annexed herewith (not reproduced here).

[GoI MoF DoE CPAO O.M. No. CPAO/IT&Tech/11(Vol-VI)/Simplification/2018-19/01 dated 1-4-2019; www.gservants.com]

Replacement of Name of Erstwhile DGS&D by GeM (Govt. e-Marketplace) in GFRs2017

The undersigned is directed to refer Supply Division, Department of Commerce O.M. No. 1(1)/2018-Pol. dated 20-8-2018 proposing changes in GFRs, 2017 and to say

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that the proposal of DoC has been examined and it has been decided with the approval of Finance Minister to make changes to the GFRs, 2017 as tabulated below:

S.No.

Existing Provisions of GFRs, 2017 Amended Rule

1. Rule 147: Power for procurement of goods:

The Ministries or Departments have been delegated full power to make their own arrangements for procurement of goods. In case, however, a Ministry or Department does not have the required expertise, it may project its indent to the Central Purchase Organisation (e.g. DGS&D) with the approval of competent authority. The indent form to be utilized for this purpose will be as per the standard form evolved by the Central Purchase Organisation.

Rule 147: Power for procurement of goods:

The Ministries or Departments have been delegated full power to make their own arrangements for procurement of goods and services, that are not available on GeM. Common use Goods and Services available on GeM are required to be procured mandatorily through GeM as per Rule 149.

2. Rule 149 Govt. e-Marketplace (GeM):

DGS&D or any other agency authorized by the Govt. will host an online Govt. e-Marketplace (GeM) for common use Goods and Services. DGS&D will ensure adequate publicity including periodic advertisement of the items to be procured through GeM for the prospective suppliers The Procurement of Goods and Services by Ministries or Departments will be mandatory for Goods or Services available on GeM. The credentials of suppliers on GeM shall be certified by DGS&D. The procuring authorities will certify the reasonability of rates. The GeM portal shall be utilized by the Govt. buyers for direct on-line purchases as under:

(i) Up to Rs.50,000/- through any of the available suppliers on the GeM, meeting the requisite quality, specification and delivery period. (ii) Above Rs.50,000/- and up to Rs.30,00,000/ through the GeM Seller having lowest price amongst the available sellers, of at least three different manufacturers, on GeM, meeting the requisite quality, specification and delivery period. The tools for online bidding and online reverse auction available on GeM can be used by the Buyer if decided by the competent authority.

Rule 149 Govt. e-Marketplace (GeM):

Govt. of India has established the Govt. e-Marketplace (GeM) for common use Goods and Services. GeM Special Purpose Vehicle (SPV) will ensure adequate publicity including periodic advertisement of the items to be procured through GeM for the prospective suppliers The Procurement of Goods and Services by Ministries or Departments will be mandatory for Goods or Services available on GeM. The credentials of suppliers on GeM shall be certified by GeM SPV. The procuring authorities will certify the reasonability of rates. The GeM portal shall be utilized by the Govt. buyers for direct on-line purchases as under:

(i) Up to Rs.25,000/- through any of the available suppliers on the GeM, meeting the requisite quality, specification and delivery period.

(ii) Above Rs.25,000/- and up to Rs.5,00,000/- through the GeM Seller having lowest price amongst the available sellers (excluding Automobiles where current limit of 30 lakh will continue), of at least three different manufacturers, on GeM, meeting the requisite quality, specification and delivery period. The tools for online bidding and online reverse auction available on GeM can be used by the Buyers even for procurements less than Rs.5,00,000.

(iii) Above Rs.5,00,000 through the

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(iii) Above Rs.30,00,000/- through the supplier having lowest price meeting the requisite quality, specification and delivery period after mandatorily obtaining bids, using online bidding or reverse auction tool provided on GeM.

supplier having lowest price meeting the requisite quality, specification and delivery period after mandatorily obtaining bids, using online bidding or reverse auction tool provided on GeM (excluding Automobiles where current limit of 30.00 lakh will continue).

Note: There is no change in clauses (iv) to (viii).

3. Rule 150: Registration of suppliers:

(i) With a view to establishing reliable sources for procurement of goods commonly required for Govt. use, the Central Purchase Organisation (e.g. DGS&D) will prepare and maintain item-wise lists eligible and capable suppliers Such approved suppliers will be known as Registered suppliers All Ministries or Departments may utilise these lists as and when necessary. Such registered suppliers are prima facie eligible for consideration for procurement of goods through Limited Tender Enquiry. They are also ordinarily exempted from furnishing bid security along with their bids. A Head of Department may also register suppliers of goods which are specifically required by that Department or Office, periodically. Registration of the supplier should be done following a fair, transparent and reasonable procedure and after giving due publicity.

(v) The list of registered suppliers for the subject matter of procurement be exhibited on the Central Public Procurement Portal and Websites of the Procuring Entity/e-Procurement/portals.

Rule 150: Registration of suppliers:

(i) For goods and services not available on GeM, Head of Ministry/Department may also register suppliers of goods and services which are specifically required by that Department or Office, periodically. Registration of the supplier should be done following a fair, transparent and reasonable procedure and after giving due publicity. Such registered suppliers should be boarded on GeM as and when the item or service gets listed on GeM.

(v) The list of registered suppliers for the subject matter of procurement be exhibited on Websites of the Procuring Entity/e-Procurement portals.

Note: There is no change in clauses (ii) to (iv).

4. Rule 155: Purchase of Goods by Purchase Committee:

Purchase of goods costing above Rs.25,000/- (Rupees twenty five thousand only) and up to Rs.2,50,000/- (Rupees two lakh and fifty thousand only) each occasion may be made on the recommendations of a duly constituted Local Purchase Committee consisting of three members of an appropriate level as decided by the Head of the Department. The Committee will survey the market to ascertain the reasonableness of rate, quality and specifications and identify

Rule 155: Purchase of Goods by Purchase Committee:

In case a certain item is not available on the GeM portal, Purchase of goods costing above Rs.25,000/- (Rupees twenty five thousand only) and up to Rs.2,50,000/- (Rupees two lakh and fifty thousand only} on each occasion may be made on the recommendations of a duly constituted Local Purchase Committee consisting of three members of an appropriate level as decided by the Head of the Department. The Committee will survey the market to ascertain the

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the appropriate supplier. Before recommending placement of the purchase Order, the members of the Committee will jointly record a Certificate as under:

"Certified that we, members of the Purchase Committee are jointly and individually satisfied that the goods recommended for purchase are of the requisite specification and quality, priced at the prevailing market rate and the supplier recommended is reliable and competent to supply the goods in question, and it is not debarred by Department of Commerce or Ministry/ Department concerned."

reasonableness of rate, quality and specifications and identify the appropriate supplier. Before recommending placement of the purchase Order, the members of the Committee will jointly record a Certificate as under:

“Certified that we, members of the Purchase Committee are jointly and individually satisfied that the goods recommended for purchase are of the requisite specification and quality, priced at the prevailing market rate and the supplier recommended is reliable and competent to supply the goods in question, and it is not debarred by Department of Commerce or Ministry/Department concerned."

Rule 225 (xiii):

Copies of all contracts and agreements for purchases of the value of Rupees Twenty-five Lakhs and above, and of all rate and running contracts entered into by civil Departments of the Govt. other than the Departments like the Directorate General of Supplies and Disposals for which a special audit procedure exists, should be sent to the Audit Officer and/or the Accounts Officer as the case may be.

Rule 225 (xiii):

Copies of all contracts and agreements for purchases of the value of Rupees Twenty-five Lakhs and above entered into by civil Departments of the Govt., should be sent to the Audit Officer and or the Accounts Officer as the case may be.

2. It has been also decided to delete Rules 148, 156, 159(iv), 160(iii), 173(xv) and 174(iv) of GFRs, 2017 related to rate contracts.

3. This O.M. is also available on our Website www.doe.gov.in -> Notification -> Circular --> Procurement Policy OM.

[GoI MoF DoE O.M. No.F.1/26/2018-PPD dated 2-4-2019; www.staffnews.in]

Maternity Benefit (Mines and Circus) Rules, 1963

G.S.R. 57(E).– Whereas a draft of certain Rules further to amend the Maternity Benefit (Mines and Circus) Rules 1963, among other Rules, were published as required by sub-Section (1) of Section 28 of the Maternity Benefit Act, 1961 (53 of 1961), in the Gazette of India, Extraordinary, Part II, Section 3, sub-Section (i) vide notification of the GoI in the MoL&E No. G.S.R.413(E) dated 23-4-2018, inviting objections and suggestions from all persons likely to be affected thereby, within a period of three months, from the date on which copies of Official Gazette containing the said notification were made available to the public;

And whereas copies of the said Official Gazette were made available to the general public on the 23-4-2018;

And whereas the objections and suggestions received on the said draft Rules from the public have been considered by the Central Govt.;

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Now, therefore, in exercise of the power conferred by Section 28 of the said Act, the Central Govt. hereby makes the following Rules further to amend the Maternity Benefit (Mines and Circus) Rules, 1963, namely:

1. These Rules may be called the Maternity Benefit (Mines and Circus) Amendment Rules, 2019.

They shall come into force on the date of their publication in the Official Gazette.

2. In the Maternity Benefit (Mines and Circus) Rules, 1963, for Rule 16, the following Rule shall be substituted, namely:

‘16. Annual return.- (1) The employer of every mine or Circus shall, on or before the 1st day of February in each year, upload a unified annual return in Form X online on the Web portal of the Central Govt. in the Ministry of Labour and Employment, giving information as to the particulars specified, in respect of the preceding year:

Provided that during inspection, the inspector may require the production of accounts, books, register and other documents maintained in electronic form or otherwise

Explanation.- For the purposes of this sub-Rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of Section 2 of the Information Technology Act, 2000 (21 of 2000).

(2) If the employer of a mine or Circus to which the Act applies sells, abandons or discontinues the working of the mine or Circus, then, he shall, within one month of the date of such sale or abandonment or four months of the date of such discontinuance, as the case may be, upload online, on the Web portal of the Central Govt. in the Ministry of Labour and Employment, a further unified return in Form X referred to in sub-Rule (1) in respect of the period between the end of the preceding year and the date of the sale, abandonment or discontinuance.’

Note: The Maternity Benefit (Mines and Circus) Rules, 1963 was published in the Gazette of India vide Notification number G.S.R.1642, dated 5-10-1963 and lastly amended vide Notification No. G.S.R.435(E) dated 29-5-2015.

[GoI MoL&E Gazette Notification No.Z-20025/23/2018-LRC dated 29-1-2019; www.gconnect.in]

Extension of Validity Period of HCOs under CGHS

With reference to above mentioned subject attention is drawn to Office Order dated 20-12-2018 whereby empanelment of all existing empanelled Health Care Organizations (HCOs) under CGHS was extended till 31-3-2019.

In this regards it has been now decided to extend empanelment of all HCOs already empanelled under CGHS for a further period of three months w.e.f. 1-4-2019 till 30-6-2019 or till next empanelment whichever is earlier on same terms conditions and rates on which they are presently empanelled.

[GoI MoH&FW DG, CGHSF. No: S-11045/36/2016-CGHS (HEC) Office Order dated 27-3-2019; www.gconnect.in]

Voluntary Exit under Atal Pension Yojana

The functionality of online Voluntary Exit was released in the month of August 2017 by Central Record Keeping Agency (CRA) – NSDL e-Governance Infrastructure

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Limited to smoothen the process of Voluntary Exit under Atal Pension Yojana (APY). However, it has been observed that some POPs and branches of POPs are sending physical exit forms to PFRDA instead of processing through their APY module. This causes delay in execution of voluntary exit, which in turn increases grievances from the subscribers.

2. In view of the same, POPs are advised –

i) to process voluntary exit request only through their APY module; and

ii) to sensitize all their branches which are performing Atal Pension Yojana related activities to process voluntary exit as per the guidelines.

3. The physical forms are NOT to be submitted to PFRDA.

[PFRDA Circular No. PFRDA/2019/10/APY/1 dated 8-4-2019; www.staffnews.in]

Income Tax (3rd Amendment) Rules, 2019

G.S.R. 304(E).-In exercise of power conferred by Sections 200 and 203 read with Section 295 of the Income tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following Rules further to amend the Income-tax Rules, 1962, namely:

1. Short title and commencement

(1) These Rules may be called the Income-tax (3rd Amendment) Rules, 2019.

(2) They shall come into force on 12th day of May, 2019.

2. In the Income-tax Rules, 1962, in Appendix II–(A) in Form No. 16,–

(i) the “Notes” occurring after “Part A” shall be omitted;(ii) for “Part B (Annexure)”, the following shall be substituted Part B, namely:

(Annexure has not been reproduced here)

Notes:

1. Government deductors to fill information in item I of Part A if tax is paid without production of an income-tax challan and in item II of Part A if tax is paid accompanied by an income-tax challan.

2. Non-Government deductors to fill information in item II of Part A.

3. The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS statements of the assessee.

4. If an assessee is employed under one employer only during the year, certificate in Form No. 16 issued for the quarter ending on 31st March of the financial year shall contain the details of tax deducted and deposited for all the quarters of the financial year.

5.(i) If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers.

(ii) Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers or the last employer at the option of the assessee.

6. In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total amount of tax, surcharge and health and education Cess.

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7. Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure) to the employee.”;

(B) in Form No. 24Q, for “Annexure II”, the following “Annexure” shall be substituted, namely (Annexure has not been reproduced here):

Notes:

1. Salary includes wages, annuity, pension, gratuity (other than exempted under section 10(10)), fees, commission, bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974 (8 of 1974), perquisites, profits in lieu of or in addition to any salary or wages including payments made at or in connection with termination of employment, advance of salary, any payment received in respect of any period of leave not availed (other than exempted under section 10 (10AA)), any annual accretion to the balance of the account in a recognised provident fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any sums deemed to be income received by the employee in accordance with sub‐rule (4) of rule 11 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any contribution made by the Central Government to the account of the employee under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head 'Salaries'.

2. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement.

3. Permanent Account Number of landlord shall be mandatorily furnished where the aggregate rent paid during the previous year exceeds one lakh rupees.

4. Permanent Account Number of lender shall be mandatorily furnished where the housing loan, on which interest is paid, is taken from a person other than a Financial Institution or the Employer.”.

[Notification No. 36/2019/F.No. 370142/4/2019-TPL]

Note: The Principal Rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E) dated the 26th of March, 1962 and were last amended vide notification number G.S.R No. 279(E) dated 1-4-2019.

[GoI MoF DoR CBDT Notification dated 12-4-2019; www.govtempdiary.com]

Judgement(s)/Order(s) of Hon'ble Supreme Court on Aadhaar-PAN for Filing Return of Income

As per clause (ii) of sub-Section (1) of Section 139AA of the Income-tax Act, 1961, with effect from 1-7-2017, every person who is eligible to obtain Aadhaar number has to quote the Aadhaar number in return of income.

2. In a series of judgements, i.e., (i) Binoy Viswam Vs. Union of India reported in (2017) 396 ITR 66 (ii) Final Judgment and Order of the Constitution Bench of Hon'ble Supreme Court dated 26-9-18 in Justice K. S. Puttaswamy (Retd.) and another (Writ Petition (Civil) No. 494 of 2012); and (iii) Shreya Sen & Anr. In SLP (Civil) Diary No(s) 34292/2018 dated 4-2-2019, Hon'ble Supreme Court has upheld validity of Section 139AA.

3. In light of the aforesaid judgement(s)/Order(s) of Hon'ble Supreme Court, from 1-4-2019 onwards, to give effect to the above judgements/Orders , it has been decided

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by the Board that provision of clause (ii) of sub-Section (1) of Section 139AA of the Act would be implemented and it is mandatory to quote Aadhaar while filing the return of income unless specifically exempted as per any notification issued under sub-Section (3) of Section 139AA of the Act. Thus, returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number.

4. Returns which were filed prior to 1-4-2019 without quoting of Aadhaar number as an outcome of any decision of different High Courts in a specific case or returns which were filed during the period when the online functionality for filing the return without quoting of Aadhaar number was so available in the aftermath of decision of Delhi High Court dated 24-7-2018 in W.P. C.M 7444/2018 and C.M. Application No.28499/2018 in case of Shreya Sen vs. Union of India & ORs., till it was withdrawn post decision of Constitution Bench of the Hon'ble Supreme Court dated 26-9-2018, would also be taken up for processing without causing any adverse consequence for non-quoting of Aadhaar as per provision of Section 139AA of the Act.

[GoI MoF DoR CBDT Circular No.6/2019 dated 31-3-2019]

Amendment to Maternity Benefit (Mines and Circus) Rules 1963,

G.S.R. 57(E).—Whereas a draft of certain Rules further to amend the Maternity Benefit (Mines and Circus) Rules 1963, among other Rules, were published as required by sub-Section (1) of Section 28 of the Maternity Benefit Act, 1961 (53 of 1961), in the Gazette of India, Extraordinary, Part II, Section 3, sub-Section (i) vide notification of the Govt. of India in the Ministry of Labour and Employment number G.S.R. 413(E), dated the 23rd April, 2018, inviting objections and suggestions from all persons likely to be affected thereby, within a period of three months, from the date on which copies of Official Gazette containing the said notification were made available to the public;

And whereas copies of the said Official Gazette were made available to the general public on the 23-4-2018;

And whereas the objections and suggestions received on the said draft Rules from the public have been considered by the Central Govt.;

Now, therefore, in exercise of the power conferred by Section 28 of the said Act, the Central Govt. hereby makes the following Rules further to amend the Maternity Benefit (Mines and Circus) Rules, 1963, namely:

1.(1) These Rules may be called the Maternity Benefit (Mines and Circus) Amendment Rules, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Maternity Benefit (Mines and Circus) Rules, 1963, for Rule 16, the following Rule shall be substituted, namely:

‘16. Annual return.- (1) The employer of every mine or Circus shall, on or before the 1st day of February in each year, upload a unified annual return in Form X online on the Web portal of the Central Govt. in the MoL&E, giving information as to the particulars specified, in respect of the preceding year:

Provided that during inspection, the inspector may require the production of accounts, books, register and other documents maintained in electronic form or otherwise.

Explanation.- For the purposes of this sub-Rule, the expression “electronic form” shall have the same meaning as assigned to it in clause (r) of Section 2 of the Information Technology Act, 2000 (21 of 2000).

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(2) If the employer of a mine or Circus to which the Act applies sells, abandons or discontinues the working of the mine or Circus, then, he shall, within one month of the date of such sale or abandonment or four months of the date of such discontinuance, as the case may be, upload online, on the Web portal of the Central Govt. in the MoL&E, a further unified return in Form X referred to in sub-Rule (1) in respect of the period between the end of the preceding year and the date of the sale, abandonment or discontinuance.

Note: The Maternity Benefit (Mines and Circus) Rules, 1963 was published in the Gazette of India vide notification No.G.S.R.1642, dated 5-10-1963 and lastly amended vide notification number G.S.R.435(E) dated 29-5-2015.

[GoI MoL&E Notification No. Z-20025/23/2018-LRC dated 29-1-2019]

Transfer of NPS to GPF

I am to say that various cases for transferring NPS subscriptions into GPF account have been received to this Office after Order of Hon’ble High Court of Delhi in respect of WP(C) No.3834/2013 and WP(C) No.2810/2016 vide which benefits of Old pension Scheme are extended to personnel joined in the year 2004. As there is a large number of subscribers under this kind of transfer and many requests are received along with information of Office Orders issued by various authorities (i.e., the Commandants, the DIGs, the IGs, etc.,). In this regard, it is requested to issue appropriate Orders to concerned formation to send these cases with the following documents: (i) Necessary administrative approval from the administrative Head of the

Department;(ii) Application (in the format enclosed) duly filled by the subscriber;(iii) Month-wise details of NPS subscriptions duly certified by the DDO;(iv) Copy of Office documents such as Court Order, etc., related to counting of

previous Govt. service rendered before 1-1-2004;(v) Copy of Order vide which previous service of the subscriber is counted (if

applicable);(vi) Copy of technical resignation of the subscriber (if applicable); and cases should be

sent only after NPS subscription is stopped and GPF subscription is started from salary.

2. Further, the cases should be sent through the Administrative HoD to this Office. There are some instances where Offices are asking subscribers to apply for re-issue of PRAN card for submission with the case for NPS to GPF transfer. In this regard it is to inform that only if PRAN card is available it may be sent and there is no need for re-issue the PRAN card for this purpose. The details of PRANs are available in pay and service related records. The cases can be forwarded to Principal Accounts Office, MoHA for further processing only after the aforementioned documents are received.

Compensation for Non-Deposit or Delayed Deposit of Contribution under NPS during 2004-12

The undersigned is directed to invite attention to the guidelines issued by Controller General of Accounts, MoF, DoE vide O.M. No.1(7)/2003/TA/Part file/279 dated 2-9-2008 for streamlining of procedure for remittances of contributions under the National Pension System (NPS) by PA0s/CDDOs and NCDDOs which provides, inter-alia, the detailed procedure for the purpose of crediting of the NPS contribution to the NPS Trustee Banks so as to ensure that the contribution is credited to the NPS regulatory system as per the timelines prescribed therein without delay.

Based on the recommendations of the 7th CPC and the recommendations of a Committee of Secretaries, as set up in pursuance of the decision of the Govt. contained in para 15 of the Resolution of the DoE bearing No. 1-2/2016-IC dated 25-7-2016 to

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suggest measures for streamlining the implementation of the NP5, the DoFA, MoF, has issued a Notification F. No. 1/3/2016-PR dated 31-1-2019, clause 1(2)(x), 1(2)(xi) and 1(2)(xii) thereof provides as under: Compensation for non-deposit or delayed deposit of contribution

(a) In all cases, where the NPS contributions were deducted from the salary of the Govt. employee but the amount was not remitted to CRA system or was remitted late, the amount may be credited to the NPS account of the employee along with interest for the period from the date on which the deductions were made till the date the amount was credited to the NPS account of the employee, as per the rates applicable to GPF from time to time, compounded annually.

GPF Interest for delayed deposit of Govt. contribution

(b) In all cases where the NPS contributions were not deducted from the salary of the Govt. employee for any period during 2004-2012, the employee may be given an option to deposit the amount of employee contribution now. In case he opts to deposit the contributions now, the amount may be deposited in one lump sum or in monthly installments. The amount of installment may be deducted from the salary of the Govt. employee and deposited in his NPS account. The same may qualify for tax concessions under the Income Tax Act as applicable to the mandatory contributions of the employee.

(c) In all cases where the Govt. contributions were not remitted to CRA system or were remitted late (irrespective whether the employee contributions were deducted or not), the amount of Govt. contributions may be credited to the NPS account of the employee along with interest for the period from the date on which the Govt. contributions were due till the date the amount is actually credited to the NPS account of the employee, as per the rates applicable to GPF from time to time. Instructions to this effect may be issued by the DoE/CGA. All such cases of delay may be resolved within a period three months.

In pursuance of the aforesaid provisions of the said Notification dated 31-1-2019,

all the Ministries/Departments are required to ensure that the decisions, as contained therein insofar as these relate to the issue of delayed credit of NPS contribution to CRA system, are carried out in respect of Central Govt. employees under their administrative purview in consultation with the concerned Financial Advisors and the respective pension accounting organizations, i.e., Controller General of Accounts in respect of Central Civil Ministries/Departments, Railway Accounts in respect of Ministry of Railways, P&T Accounts in respect of employees of DoPosts and DoT and the CGDA in respect of Defence Civilians.

While carrying out the above decision contained in the afore said notification dated 31-1-2019, it has to be ensured that the modalities for implementing the same are uniform across the pension accounting organizations and, therefore, for this purpose, the Office of CGA of the DoE shall be the nodal organization for laying down the modalities. Accordingly, the Office of CGA shall issue guidelines for the purpose. The concerned Financial Advisor shall be the central point for the purpose in the respective Ministries/ Departments.

It is likely that the concerned Ministries/Departments need data and information from the Central Record-Keeping Agency, namely, NSDL, to carry out the above decision in respect of employees under their administrative domain. In Order, therefore, to facilitate such action by the Ministries/Departments, the CRA shall look into its record and in all cases which are covered under the decision contained in the aforesaid Notification dated 31-1-2019, it shall pass on such employee-wise details, on its own, to the concerned Head of the Office and DDO/PAO, where the employee is currently posted within 15 days of the date of issue of these Orders so that the desired and timely action gets initiated by the Ministries/Departments.

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[GoI MoF DoE O.M. No.1(21)/EV/2018 dated 12-4-2019; www.gservants.com]

Extension of Old Pension Scheme to the Employees who were Selected during the

Year 2003 and who had Joined Service on or after 1-1-2004

Ref: (1) Judgment of the Hon’ble High Court of Delhi Judgment in WP(C)3834/ 2013 & in WP(C) 2810/2016 dated 27-3-2017.

(2) MoHA (PAO) CRPF Lr. No.PAO/CRPF/MHA/NPS/DA-9(1)/2018-19/797 dated 15-3-2019.

You are aware that the Staff Side of National Council (JCM) is representing in various forums to withdraw the National Pension System and to restore the old Pension Scheme under CCS (Pension) Rules, 1972, to the Defence Civilian Employees recruited on or after 1-1-2004, since the NPS is detrimental to the employees as there is no defined guarantee for Pension during the old age. This was one of the important demands, for which the NJCA has served Strike notice on the Govt. for observing Indefinite Strike. However due to the assurance given by the Group of Ministers, the proposed Indefinite Strike was deferred.

At present based on the Judgment of the Hon’ble High Court of Delhi in the above referred cases, the MoHA have decided to extend the benefits of the old pension Scheme under CCS (Pension) Rules, 1972, to the Para-Military forces who were selected during the year 2003, but joined service on or after 1-1-2004. In this regard your kind attention is drawn to the letter of MoHA dated 15-3-2019 referred at (2) above. The MoHA have decided to transfer the NPS contribution of the concerned employees to the GPF Scheme and also to bring the employees who were selected during 2003 on the basis of notification issued during 2002/2003 and joined service on or after 2004, under the coverage of CCS (Pension) Rules, 1972.

A large number of Central Govt. Employees in various Departments like Railways, Defence, Postal and other Departments are similarly placed. These employees were selected for appointment during the year 2003, based on the employment notification issued during 2002/2003, however, due to delay in receiving the Attestation Forms (Police Verification Report), Medical Fitness, etc., they were forced to join service on or after 1-1-2004. Due to no mistake of theirs. they were brought under the coverage of the NPS, thereby denying them the benefit of GPF and Defined Guaranteed Pension under the CCS (Pension) Rules, 1972. These employees also have now started representing for extending the benefit given to the Home Ministry Staff for them, and their demand is fully justified and is covered under the Judgement of Hon’ble High Court of Delhi.

In view of the above, it is requested that you may kindly look into the matter and arrange to issue instructions for extending the benefit given to the Para-Military forces in the Home Ministry to the similarly placed Central Govt. Employees by extending them the benefit of Old Pension Scheme under CCS (Pension) Rules, 1972. A copy of your instruction may please be endorsed to this Office.

[National Council (Staff Side) for CG Employees Lr. No. No.NC-JCM-2019/Pension/NPS dated 23-4-2019; www.gservants.com]

GPF for Those Who Have Been Recruited on or After 1-1-2004

This has reference to Item No. 5 of the agenda point discussed in the 47th meeting of National Council (JCM) held under the Chairmanship of Cabinet Secretary on 13-4-2019.

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You are aware that the Staff side of the National Council JCM is repeatedly demanding for withdrawing the NPS and re introduce the defined Guaranteed pension Scheme under the CCS (Pension) Rules, 1972 to the employees who have been recruited on or after 1-1-2004. However pending the same the staff side has represented for extending the benefit of GPF for those employees who have been appointed on or before 1-1-2004 and governed under NPS on an optional basis. In the 47th National Council JCM meeting held on 13-4-2019, the Staff side reiterated their demand and requested that the GPF Scheme may be extended to the NPS employees who opt for the same as an additional saving benefit. The Cabinet Secretary desired that the demand of the Staff Side may be considered favorably. Your good self has also assured that the demand of the Staff side would be considered and decision taken at the earliest.

In view of the above we submit the following justification for extending the GPF benefit on optional basis to the employees who are governed under the NPS Scheme.

The advantage of GPF to the employees is as follows:

(1) The interest rate for GPF accumulation is 8% as on date.

(2) Advances from GPF is permissible for the following purposes.

(i) Illness of self, family members or dependants.(ii) Education of family members or dependant of the subscriber. Education

will include primary, secondary and higher education, covering all streams and educational institutions.

(iii) Obligatory expenses, viz., betrothal, marriage, funerals or other ceremonies.

(iv) Cost of legal proceedings(v) Cost of defence(vi) Purchase of consumer durables(vii) Pilgrimage and visiting places of eminence. This will include any travel and

tourism related activities.

(3) Apart from the advances as mentioned above GPF subscribers are entitled for withdrawals from GPF for the following purposes.

(i) Education -- This will include primary, secondary and higher education covering all streams and institutions.

(ii) Obligatory expenses, viz., betrothal, marriage, funerals, or other ceremonies of self or family members and dependants.

(iii) Illness of self, family members or dependants.(iv) Purchase of consumer durables.(v) Housing including building or acquiring a suitable house or a ready-built

flat for his residence.(vi) Repayment of outstanding housing loan.(vii) Purchase of house site for building a house.(viii) Constructing a house on a site acquired.(ix) Reconstructing or making additions on a house already acquired.(x) Renovating, additions or alterations of ancestral house.(xi) Purchase of motor car/motor cycle/scooter, etc., or repayment of loan

already taken for the purpose.(xii) Extensive repairs/overhauling of motor car.(xiii) Making deposit to book a motor car/motor cycle/scooter, moped, etc.

Apart from the above tax deduction under Section 80C is also available. Annual statements will be issued on the 1st of April every year.

From the above it is amply clear that the GPF is more advantages to the employees than the Tier-II Scheme of NPS. Therefore as stated by the staff side in the National Council JCM meeting held on 13-4-2019 it is once again reiterated that the GPF Scheme may be extended to the willing NPS employees who opt for the same. Necessary

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Orders in this regard may please be issued at the earliest. A copy of your instructions may please be endorsed to this Office.

[National Council (Staff Side), JCM Lr. No. No.NC-JCM-2019/Pension/NPS dated 23-4-2019; www.gservants.com]

Regulation of LTC Claims when Portion of Journey is Performed by Private Transport

This Directorate has sought clarification from the Nodal Ministry regarding reimbursement of LTC claims where a part of the journey (be it in the beginning, middle or end) has been performed by the Govt. servant by unauthorized mode of transport (private bus/private taxi etc.) and rest of the journey to the declared place of visit by authorized mode of transport.

2. The Nodal Ministry has issued following clarification:

(I) DOP&T’s O.M. No. 31011/3/2015-Estt.(A.IV) dated 9-2-2017 provides that cases where a Govt. servant travels on LTC up to the nearest airport/railway station/bus terminal by authorized mode of transport and undertakes rest of the journey to the declared place of visit by private transport/own arrangement (such as personal vehicle or private taxi, etc.), may be dealt with as follows:

(a) In all such cases the Govt. servant may be required to submit a declaration that he and the members of the family in respect of whom the claim is submitted have indeed travelled up to the declared place of visit.

(b) If a public transport is available in a particular area, the Govt. servant will be reimbursed the fare admissible for journey by otherwise entitled mode of public transport from the nearest airport/railway station/bus terminal to the declared place of visit by shortest direct route.

(c) In case, there is no public transport available in a particular stretch of journey, the Govt. servant may be reimbursed as per his entitlement for journey on transfer for a maximum limit of 100 Kms covered by the private/personal transport based on a self-certification from the Govt. servant. Beyond this, the expenditure shall be borne by the Govt. servant.

(II) In view of the above provisions, a Govt. employee shall get fare reimbursement in cases where the initial or end part of the LTC journey from the source/destination to the nearest railhead/airport or vice-versa, as the case may be, has been performed by a private/personal mode of transport while the major part of the journey from the nearest railhead/airport has been performed by the authorized mode of transport.

3. Taking into account the advice of the Nodal Ministry in this regard, action may kindly be taken in similar cases only on the basis of the above advice and in any case of deviation from the above, the advice of the Directorate may be sought for.

[GoI MoC DoPosts Lr. F.No.20-04/2015-PAP dated 15-2-2019; www.gconnect.in]

.o.

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Income Tax Returns for Salaried Employees for the year 2019-20

Income Tax Returns for Salaried Employees for the year 2019-20 have been notified. Either ITR-1 or ITR-2 will have to be filed by Salaried Employees not having income from profits and gains of business or profession, depending upon total income, number of house property possessed and amount of agricultural income.

Income Tax Department has notified Income Tax Returns for the year 2018-19 (Financial Year) 2019-20 (Assessment Year) recently vide Notification No. 32/2019 dated 1-4-2019. As per this Notification, Income Tax Returns from ITR-1 to ITR-7 for various types of Income have been notified by the Govt.

As far as Salaried Employees are concerned, ITR-1 and ITR-2 will be applicable.

ITR-1: Income Tax Return is applicable to a Salaried Employee in the following cases:

Total income of the salaried employee during the financial year 2018-19 did not exceed Rs.50.00 lakh.

The employee concerned should not own more than one House Property

Agricultural income received the salaried employee, if any, should not exceed more than Rs.5,000/-

Employees having ‘Other income’ sources such as interest subject total income limit of Rs.50.00 lakh can file ITR-1

ITR-2: IT Return will be applicable Salaried Employees in the following cases:

Total income a salaried employee from salary, other resources such as interest and more than one house property exceeded Rs.50.00 lakh.

When a Salaried Employee owns more than one House property

When a salaried employee having income from other than salary such as interest income, rental income, agricultural income exceeding Rs.5000/-, etc.

Salaried Employees receiving income from profits and gains of business or Profession is not entitled to file ITR-1 or ITR-2. In such cases ITR-3 will have to be filed.

ITR Form Number Applicable to

ITR-1 SAHAJ For individuals being a resident (other than not ordinarily resident) having total income up to Rs.50.00 lakh, having Income from Salaries, one house property, other sources (Interest, etc.), and agricultural income up to Rs.5,000/-]

[Not for an individual who is either Director in a Company or has invested in unlisted equity shares]

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News & Views

ITR-2 For Individuals and HUFs not having income from profits and gains of business or profession

ITR-3 For individuals and HUFs having income from profits and gains of business or Profession

ITR-4 SUGAM For Individuals, HUFs and Firms, other than Limited Liability PartneRs.hip (LLP), being a resident having total income up to Rs.50.00 lakh and having income from business and profession which is computed under Sections 44AD, 44ADA or 44AE]

[Not for an individual who is either Director in a Company or has invested in unlisted equity shares]

ITR-5 For persons other than, (i) individual, (ii) HUF, (iii) Company and (iv) person filing Form ITR-7]

ITR-6 For Companies other than companies claiming exemption under Section 11

ITR-7 For persons including companies required to furnish return under Sections 139(4A) or 139(4B) or 139(4C) or 139(4D)

[Source: www.gconnect.in]

Important Factors for CG Employees on Pension

All Central Govt. employees are entitled to receive pension on their retirement. But, there is an eligibility criterion too. A Central Govt. employee should complete 10 or more years of service to receive the pension. A retiring pension is granted to a Govt. servant who is permitted to retire after completing qualifying service of 25 years Currently, in India, pension is calculated at 50% of emoluments (last pay) or average emoluments (for last 10 months), whichever is more beneficial to the Central Govt. employees. However, there are certain rules and regulations in regards to how one should manage their pension account. It can be in case of withdrawals, transfer or any other services related to their Bank account. Hence, if you are a Central Govt. employee, then note these important factors given by RBI on your pension.

1. Govt. employees can draw their pension from Bank branches. Also, even those employees who earlier used to draw their pension from treasury or from a Post Office, have the option to draw their pension from the authorized Bank’s branches

2. The pensioner is not required to open a separate pension account. The pension can be credited to his/her existing savings/current account maintained with the branch selected by the pensioner.

3. All pensioners of the Central Govt. Pensioners can open Joint Account with their spouses.

4. One can continue their family pension, even after the death of a pensioner. The Banks should not insist on opening of a new account in case of Central Govt. pensioner if the spouse in whose favour an authorization for family pension exists in the Pension Payment Order (PPO) is the survivor and the family pension should be credited to the existing account without opening a new account by the family pensioner for this purpose.

5. Individual Banks have framed their own Rules in this regards to maintaining a minimum balance in your Bank account. This Rule is different from Bank to Bank.

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Hence, you should always check with your Bank about balance in your pension account.

6. The disbursement of pension by the paying branch is spread over the last four working days of the month depending on the convenience of the pension paying branch except for the month of March when the pension is credited on or after the first working day of April.

7. Pensioner can transfer his/her pension account from one branch to another branch of the same Bank and from one authorized Bank to another authorized Bank within the same Centre or at a different Centre;

8. The pensioner is required to furnish a Life Certificate/Non–Employment Certificate

or Employment Certificate to the Bank in the prescribed format in the month of November every year to ensure continued receipt of pension without interruption.

9. A pensioner having Aadhaar number can alternatively submit Jeevan Pramaan, a Digital Life Certificate introduced by the Govt. of India. For obtaining this, he/she will have to enroll and biometrically authenticate himself/herself by downloading the application generating digital life Certificate from the Website jeevanpramaan.gov.in or other means described on the Website.

10. The pension paying Bank is responsible for deduction of Income Tax from pension amount in accordance with the rates prescribed by the Income Tax authorities from time to time. While deducting such tax from the pension amount, the paying Bank will also allow deductions on account of relief to the pensioner available under the Income Tax Act.

11. The paying branch, in April each year, will also issue to the pensioner a Certificate of tax deduction as per the prescribed form. If the pensioner is not liable to pay Income Tax, he should furnish to the pension paying branch, a declaration to that effect in the prescribed form.

Hence, manage your pension account at your Bank accordingly in Order to avoid charges or fees. The Govt. gives minimum pension of Rs.9,000/-, and it shall not be higher than 50% of the highest pay in Govt. Rs.1,25,000/-.

[Source: zeebiz; www.gconnect.in; Vinotha Tilak, April 8, 2019]

Right of Children to Free and Compulsory Education Rules

The Constitution (Eighty-sixth Amendment) Act, 2002 inserted Article 21-A in the Constitution of India to provide free and compulsory education of all children in the age group of six to fourteen years as a Fundamental Right in such a manner as the State may, by law, determine. The Right of Children to Free and Compulsory Education (RTE) Act, 2009, which represents the consequential legislation envisaged under Article 21-A, means that every child has a right to full time elementary education of satisfactory and equitable quality in a formal school which satisfies certain essential norms and standards.

Article 21-A and the RTE Act came into effect on 1-4-2010. The title of the RTE Act incorporates the words ‘free and compulsory’. ‘Free education’ means that no child, other than a child who has been admitted by his or her parents to a school which is not supported by the appropriate Govt., shall be liable to pay any kind of fee or charges or expenses which may prevent him or her from pursuing and completing elementary education. ‘Compulsory education’ casts an obligation on the appropriate Govt. and local authorities to provide and ensure admission, attendance and completion of elementary education by all children in the 6-14 age group. With this, India has moved forward to a rights based framework that casts a legal obligation on the Central and State Govts. to

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implement this fundamental child right as enshrined in the Article 21A of the Constitution, in accordance with the provisions of the RTE Act.

The RTE Act provides for the right of children to free and compulsory education till completion of elementary education in a neighbourhood school.

It clarifies that ‘compulsory education’ means obligation of the appropriate Govt. to provide free elementary education and ensure compulsory admission, attendance and completion of elementary education to every child in the six to fourteen age group. ‘Free’ means that no child shall be liable to pay any kind of fee or charges or expenses which may prevent him or her from pursuing and completing elementary education.

It makes provisions for a non-admitted child to be admitted to an age appropriate class.

It specifies the duties and responsibilities of appropriate Govts., local authority and parents in providing free and compulsory education, and sharing of financial and other responsibilities between the Central and State Governments.

It lays down the norms and standards relating inter alia to Pupil Teacher Ratios (PTRs.), buildings and infrastructure, school-working days, Teacher-working hours.

It provides for rational deployment of Teachers by ensuring that the specified pupil Teacher ratio is maintained for each school, rather than just as an average for the State or District or Block, thus ensuring that there is no urban-rural imbalance in Teacher postings. It also provides for prohibition of deployment of Teachers for non-educational work, other than decennial census, elections to local authority, state legislatures and parliament, and disaster relief.

It provides for appointment of appropriately trained Teachers, i.e., Teachers with the requisite entry and academic qualifications.

It prohibits (a) physical punishment and mental harassment; (b) screening procedures for admission of children; (c) capitation fee; (d) private tuition by Teachers and (e) running of schools without recognition,

It provides for development of curriculum in consonance with the values enshrined in the Constitution, and which would ensure the all-round development of the child, building on the child’s knowledge, potentiality and talent and making the child free of fear, trauma and anxiety through a system of child friendly and child-centered learning.

[Source: www.gconnect.in]

Pension and Gratuity Linked Rules for CG Employees and Pensioners

Central and State Govt. employees become eligible for a pension if she/he has put into service a minimum of 10 years However, a retirement pension is granted to a Govt. employee who is allowed to retire after completing qualifying service of 25 years Central Govt. employees and pensioners form a base of over 1.10 crore staffers. The Govt. employees who have joined services before 2004 get pension according to the old pension Rules while those recruited after 2004 will get pension as per the New Pension Scheme or National Pension System. Below are some of the Rules that a serving employee or a pensioner must know:

Pension: (Applicable to the Govt. servant who joined service before 1-1-2004)

The Govt. had raised the maximum limit for commutation to 40% to w.e.f. 1-1-1996. Thus, a Govt. employee can commute a lump sum payment of up to 40% from his/her pension.

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If a Govt. employee or pensioner is missing, a family pension can be paid only after a period of six months from the date of an FIR with the police authorities.

A judicially separated spouse of the deceased Govt. servant with children can get a family pension after the children cease to be eligible till his/her death/ remarriage, whichever is earlier.

Dependent parents and widowed/divorced daughter/unmarried daughter are now included in the definition of Family for the purpose of consideration for grant of family pension.

Family pension is also admissible to a posthumous child and also to children from the void or the voidable marriage as per the relevant provisions in the Rules.

Normal family pension is now at a uniform rate of 30% of pay last drawn, subject to a minimum of Rs.9000/- w.e.f. 1-1-2016.

Gratuity:

The maximum limit of all types of gratuity has been raised to Rs.20.00 lakhs w.e.f. 1-1-2016

Dearness Allowance admissible on the date of retirement/death is included in the emoluments for the purpose of computing all types of gratuity.

Interest (at the rate applicable to GPF deposits determined from time to time by the Govt. of India) is payable on delayed payment of DCRG, if it is delayed beyond three months from the date of retirement.

[Source: www.gconnect.in; Vinotha Tilak, April 12, 2019]

Higher Pension under EPS Scheme: Important Factors

Until recently, the pension you could get under the Employees’ Pension Scheme (EPS) was capped at Rs.7,500/- per month. But thanks to a recent Supreme Court (SC) ruling, this cap has now been lifted. Your pension will now depend on your last drawn pensionable (basic salary plus dearness allowance) salary.

Expectedly, the labour activists are happy: “The Supreme Court has cleared all doubts and now everyone can get a pension based on their last-drawn salaries. I suggest they opt for their full pension,” says Virjesh Upadhyay, All India General Secretary, Bhartiya Mazdoor Sangh. But before you jump with joy, you must understand that this higher pension will come from your own pocket.

Currently, 12% of your pensionable salary goes into the EPF. Your employer matches this 12%. Prior to the SC ruling, 8.33% of the employer’s contribution or Rs.1,250/-, whichever was higher, went into the EPS and the rest went into EPF. Now, if you opt for full pension, the entire 8.33% of your pensionable salary will go into the EPS. So, while your EPS contribution will go up, your contribution to EPF will fall proportionately.

You can get a much higher pension now

Pension under EPS has now been linked to your last-drawn salary.

Years in service Current pension

Increased Pension-Based on Salary*

Rs.30,000 Rs.60,000 Rs.90,000

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5 NA NA NA NA10 Rs.2,143 Rs. 4,286 Rs. 8,571 Rs.12,85715 Rs.3,214 Rs. 6,429 Rs.12,857 Rs.19,28620 Rs.4,286 Rs. 8,571 Rs.17,143 Rs.25,71425 Rs.5,357 Rs.10,714 Rs.32,429 Rs.32,14330 Rs.6,429 Rs.12,857 Rs.25,714 Rs.38,57135 Rs.7,500 Rs.15,000 Rs.30,000 Rs.45,000

Pensionable salary means basic salary plus dearness allowance.

To illustrate, if you are 58 and about to retire after 35 years of service, and want a full pension, you will have to shift the entire 8.33% of the employers.’ contribution from EPF to EPS from the date you started working. So, if your salary grew at 7% per annum and is currently Rs.90,000/-, the additional contribution for the last 35 years will be to the tune of Rs.10.35 lakh, plus interest.

Interest is what makes the real difference. When you add the interest, the additional contribution comes close to Rs.45.15 lakh. You will have to shift this amount from the EPF to the EPS to be eligible for your full pension - Rs.45,000/- per month.

Monthly EPS contribution will shoot up

Now 8.33% of your actual pensionable salary will go towards EPS. Earlier, pensionable salary was capped at Rs.15,000/-.

Old Regime New regime

Your last drawn salary (p.m.) Rs.90,000 Rs.90,000Employer’s contribution (12% of salary Rs.10,800 Rs.10,800Of this, what goes into EPS* Rs. 1,250 Rs. 7,500Balance that goes into EPF Rs. 9,550 Rs. 3,300

*Contribution to EPS is less because of the Rs.15,000/- pensionable salarycap under the old regime.

The Supreme Court ruling in a nutshell

Arbitrary restriction of Rs.15,000/- on pensionable salary has been removed. Now, you can opt for a higher pension, if your pensionable salary more than Rs.15,000/-.

Average pensionable salary will be based on 12 months’ pay and not 60 months’ pay as was the case earlier.

Employees from organisations with PF trusts can also opt for higher EPS contribution for higher pensions.

Recently retired people can also opt for higher pension. But they will have to return proportionate amount of EPF money.

Are you financially prudent?

If you prefer spending money over saving for the future, you must go for the full pension option. Though some experts suggest that shifting money from the EPF to the EPS may not be really needed to secure your retirement. “Allowing the money to accumulate in the EPF and then investing it at the time of your retirement will be a better option (there will be several products available at that time),” says Mrin Agarwal, Founder Director, Finsafe India and Co-founder, Womantra.

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However, even financially-savvy people may also not be able to manage their finances at an advanced age, when they need the security of a regular monthly income. “Due to the increase in life expectancy, we all need some regular monthly income. So, it will be better if people opt for higher EPS contributions,” says Amol Joshi, Founder, Plan Rupee Investment Services.

If you choose to let the money accumulate in the EPF, you may use it to purchase an annuity. But annuity from an insurance Company will fetch you a slightly lower income. For instance, if you put Rs.45.15 lakh in LIC Jeevan Akshay, you would get a monthly annuity of Rs.32,054/-. But the monthly additional pension under EPS would be Rs.37,500/-.

EPS is a better option than annuity

The payout under EPS can be higher by 16-40% depending on income level

Pensional Income

Rs.30,000 Rs.60,000 Rs.90,000Current EPS pension Rs. 7,500 Rs. 7,500 Rs. 7,500Enhanced EPS pension Rs.15,000 Rs.30,000 Rs.45,000Additional EPS pension Rs. 7,500 Rs.22,500 Rs.37,500Funds required to be shifted Rs.7.36 lakhs Rs.26.25 lakhs Rs.45.15 lakhsIf same amount was put in an annuity it would give*

Rs. 5,223 Rs.18,638 Rs.32,054

EPS pension higher by Rs. 2,277 Rs. 3,862 Rs. 5,446

*Monthly payout based on whole life annuity, calculated for 58-year-olds.

Note: Calculations are for 58-year-olds eligible for full EPS pension. Values will be lower for people with less years of service.

Pension is taxable

Pension under EPS is fully taxable, just like annuity. So, you need to make an assessment about your tax liability after retirement. “As pension is fully taxable, going for a higher pension may not be beneficial for people in the higher tax bracket. However, it works for those in the lower tax brackets,” says Agarwal.

Investing in debt funds and opting for systematic withdrawal plans is the most tax-efficient option for retirees who fall in the higher tax bracket. Even if you are in the lower tax bracket, exhaust other high yielding safe instruments such as the Senior Citizens’ Savings Scheme before putting additional money into EPS.

Salary growth trajectory

For the sake of calculations, we assumed a salary hike of 7% per annum. However, it may be different for you and the amount that needs to be shifted from the EPF to the EPS would vary accordingly. The biggest beneficiaries of the Supreme Court ruling will be people whose salaries were low for most part of their careers but have grown sharply in the past few years

Want higher pension? Be ready to pay

A chunk of funds accumulated in the EPF will have to be shifted to the EPS.

Fund transfer from EPF to EPS Based on Salary

Years in service Rs.30,000 Rs.60,000 Rs.90,000

5 Rs.1.01 lakhs Rs. 3,04 lakhs Rs. 5.07 lakhs

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10 Rs.2.16 “ Rs. 6.04 “ Rs. 9.92 “15 Rs.3.11 “ Rs. 8.99 “ Rs.14.86 “20 Rs.3.97 “ Rs.12.13 “ Rs.20.28 “25 Rs.4.71 “ Rs.15.71 “ Rs.26.71 “30 Rs.5.86 “ Rs.20.43 “ Rs.35.00 “35 Rs.7.35 “ Rs.26.25 “ Rs.45.14 “

* Historical salaries have been computed assuming an increase of 7% per annum.

* Due to the jump in salaries, this will be a great boon for such people and they should opt for the higher pension,” says Joshi. If you are not sure how your salary has grown over the years, you can approach the EPFO Office. It will help you determine the exact amount that needs to be shifted from your EPF to the EPS, based on the growth in your salary.

Higher pensions sustainable?

As EPS has a huge corpus and is controlled by the Ministry of Labour, most people assume that it is totally risk free. Also, as inflows in the EPS are far higher than outflows, currently it appears as a safe product.

During 2015-16, the total inflows into the pension fund were Rs.32,307 crore and the payments it made totalled Rs.13,545/-, leaving a net surplus of Rs.17,762 crore. More importantly, the pension fund’s huge corpus also generated interest income of Rs.21,662/- crore during 2015-16, and it has been growing regularly.

Right now, inflows higher than outflows

EPS has been meeting its obligations and its corpus has grown steadily. Financial year

EPS Inflows* EPS Outflows** Net Addition

2011-12 Rs.14,767 cr Rs. 7,641 cr Rs. 7,127 cr2012-13 Rs.16,124 cr Rs. 9,039 cr Rs. 7,085 cr2013-14 Rs.18,362 cr Rs.10,900 cr Rs. 7,461 cr2014-15 Rs.24,252 cr Rs.12,601 cr Rs.11,651 cr2015-16 Rs.32,307 cr Rs.13,545 cr Rs.18,762 cr

* Employer and Central Govt. contribution.** Pension disbursed and withdrawal benefits.

But future is shaky

Actuarial studies have said that EPS may face shortfall as demographics change in future

Financial Year Projected Deficit

2011-12 Rs.10,855 cr2012-13 Rs. 6,713 cr2013-14 Rs. 7,833 cr2014-15 Rs. 5,027 cr

However, things could turn bad once this nation of young people gets old and the pensioners under EPS rise manifold. Actuarial valuations assess where the EPS stands after taking into account its future liabilities. Though the shortfall in EPS, as per actuarial valuation, has come down from an alarming level of Rs.61,608 crore in March 2009, it still has a deficit of Rs.5,027 crore as of March 2015.

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Experts are worried that the Supreme Court ruling may compound the shortfall in the EPS. “Current EPS Corpus is not sufficient for pension payouts at the current levels in the coming years. So, the long-term viability of increased pensions under existing circumstances is suspect,” says B.P Pant, a former EPFO member. Experts have pointed out that some Companies may shift a portion of employees’ special pay to their basic pay and increase their pensionable salary close to their retirement. This could further strain the EPS.

Whether the EPS can sustain heavy payouts in the future has divided the experts. While some point out at the actuarial valuation that point at deficits, others, say it’s the Govt.’s worry. “Why should employees be bothered about the EPS kitty? It is the duty of the Govt. to manage it,” says Upadhyay.

[Source: economictimes.indiatimes.com; www.gconnect.in; Vinotha Tilak, Apr 13, 2019]

Regulations for Central Govt. Employees Seeking Employment Elsewhere

1. Whether Administration can forward application of Govt. Employee seeks employment elsewhere?

There is no hard and fast Rules laid down for forwarding of application of a Govt. servant for employment elsewhere. It is expected to every Govt. servant who has been offered a substantive post or appointment to a regular service in the Govt. and willingly accepted to devote his energies whole heartedly to the performance of his duties in that post and not to divert his attention in search for employment elsewhere.

However some guidelines has been framed for forwarding of applications of Govt. servants as direct recruit for posts within the Central Govt., State Govts., Autonomous/Statutory Bodies, Central PSUs, etc. It may be noted that in a case in which a particular employee cannot be spared without serious detriment to important work in hand, public interest would justify withholding of his application even if otherwise the application would have been forwarded. It may be added for information that where for good and sufficient reasons an application is withheld no infringement of any Constitutional right is involved.

2. Interpretation of the Term Public Interest:

a) The Heads of Departments should interpret the term ‘public interest’ strictly and subject to that consideration, the forwarding of applications should be the Rule rather than an exception. Ordinarily, every employee (whether scientific and technical or non-scientific and non-technical personnel) should be permitted to apply for an outside post even though he may be holding a permanent post.

b) No distinction need be made between applications made for posts in a Department under the Central Govt., Autonomous Bodies or Subordinate Offices, posts under the State Govts., posts in PSUs owned wholly or partly by the Central Govt. or a State Govt. and posts in quasi-Govt. organizations. They should all be treated alike so far as the forwarding of applications is concerned. If, however, a Govt. servant desires to apply for a post in a private concern, he should submit his resignation or notice of retirement, as the case may be, before applying for private employment.

c) For this purpose, “Scientific and Technical personnel”, may be interpreted to mean persons holding posts or belonging to services which have been declared to be scientific or technical posts or scientific or technical service.

3. Dealing of Applications for Employment Elsewhere

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The general practice/principles to be observed in dealing with such applications are as follows:

Applications from purely temporary Govt. servants: Applications from such Govt. servants should be readily forwarded unless there are compelling grounds of public interest for withholding them.

Applications from permanent Govt. servants: Both permanent non-scientific and non-technical employees as well as permanent scientific and technical employees could be given four opportunities in a year to apply for outside posts, except where withholding of any application is considered by the competent authority to be justified in the public interest.

Applications of Govt. servants who have been given some technical training at Govt. expenses after commencement of service: Such Govt. servant cannot justifiably complain of hardship if he is not allowed to capitalize the special qualifications so gained by seeking other better employment. Withholding of application in such a case is therefore justifiable.

Applications of Govt. servants belonging to SCs and STs, other than Scientific and Technical personnel: Applications for employment of temporary or permanent Central Govt. servants belonging to SCs and STs should be readily forwarded except in very rare cases where there may be compelling grounds of public interest for withholding such application. The withholding of application should be the exception rather than the Rule in the case of employees belonging to SCs and STs who should be afforded every facility to improve their prospects.

Applications of Govt. servants belonging to Person with Disabilities other than Scientific and Technical personnel: Applications for employment of Govt. servants suffering from disability in terms of the provisions of the Persons with Disabilities (Equal Opportunities Protection of Rights and Full Participation) Act, 1995, shall be readily forwarded except in very rare cases where there may be compelling grounds of public interest for withholding such application.

Application of Govt. servants for employment in private business and industrial firm, etc. Where a Govt. servant (including a temporary Govt. servant) seeks permission, to apply for such employment, he should submit his resignation or notice of retirement, as the case may be, before applying for private employment. He cannot complain of hardship if his application is withheld. While a person remains in Govt. service, the state can legitimately refuse to surrender its claim on his services in favour of a private employer

4. Procedure to be followed for dealing with such applications:

a) Applications from Govt. servants for employment elsewhere, submitted otherwise than in response to advertisement or circulars inviting applications, should not be forwarded.

b) The applications may be forwarded in accordance with the general practice/ principles given in above paragraph 1.3, irrespective of whether the “post applied for in the other Department/Office is permanent or temporary”.

c) As for temporary Govt. servants they should, as a matter of Rule, be asked to resign from the parent Department/Office at the time of release from the parent Department/Office. An Undertaking to the effect that he/she will resign from the parent Department/Office in the event of his/her selection and appointment to the post applied for may be taken from his/her at the time of forwarding the application. This procedure is to be followed even in case of a temporary Govt. servant applying as a direct recruit for a post in the same organisation.

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d) In the case of permanent Govt. servants, their lien may be retained in the parent Department/Office for a period of two years in case of the new post being in the Central/State Govt. They should either revert to the parent Department/Office within that period or resign from the parent Department/Office at the end of that period. An Undertaking to abide by these conditions may be taken from them at the time of forwarding the applications to other Departments/Office. In exceptional cases where it would take some time for the other Department/Office to confirm such Govt. servants due to the delay in converting temporary posts into permanent ones, or due to some other administrative reasons, the permanent Govt. servants may be permitted to retain their lien in the parent Department/Office for one more year. While granting such permission, a fresh Undertaking similar to the one indicated above may be taken from the permanent Govt. servants by the parent Department.

e) Permanent Govt. servants on their being selected for appointment in an Autonomous Body/Central PSUs will have to resign before they are permitted to join the new organization. In their case, no lien shall be retained and they will be governed by the Orders issued by DoP&PW regulating mobility of personnel between Central Govt. and Autonomous Bodies/Central PSUs, etc.

f) The terms of the bond need not be enforced in the cases of those who apply for appointment elsewhere, other than private employment, through proper channel. However, the obligations under the bond would be carried forward to the new employment. An Undertaking to this effect may be obtained from the Govt. servant before he is relieved.

5. Applications invited by UPSC / SSC:

a) Where Govt. servants apply directly to UPSC/SSC as in the case of direct recruit, they must immediately inform the Head of their Office/Department giving details of the examination/post for which they have applied, requesting him to communicate his permission to the Commission directly. If, however, the Head of the Office/Department considers it necessary to withhold the requisite permission, he should inform the Commission accordingly within thirty days of the date of closing for receipt of applications. In case any situation mentioned in para 1.6 below is existing, the requisite permission should not be granted and UPSC/SSC should be immediately informed of this fact as also the nature of allegations against the Govt. servant. It should also be made clear that in the event of actual selection of Govt. servant, he would not be relieved for taking up the appointment, if the charge-sheet/prosecution sanction is issued or a charge-sheet is filed in a Court for criminal prosecution, or if the Govt. servant is placed under suspension.

b) It may be noted that in case of Direct Recruitment by Selection, i.e., “Selection by Interview”, it is the responsibility of the requisitioning Ministry/Department to bring to the notice of the Commission any point regarding unsuitability of the candidate (Govt. servant) from the vigilance angle and that the appropriate stage for doing so would be the consultation at the time of preliminary scrutiny, i.e., when the case is referred by the Commission to the Ministry/Departments for the comments of the Ministry’s representatives on the provisional selection of the candidate for interview by the Commission.

c) When once the Administrative Authority has forwarded an application, it is mandatory that the Govt. employee concerned should be released to take up the new appointment. However, where subsequent to the forwarding of the application, but before selection if exceptional circumstances arise in which it may not be possible to release the Official, the fact should be communicated to the Commission as well as to the Official concerned. The decision not to release an Official should be taken only where the circumstances referred to above are really exceptional.

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6. Circumstances in which Application should not be forwarded:

Application of a Govt. servant for appointment, whether by Direct Recruitment, transfer on deputation or transfer, to any other post should not be considered/ forwarded, if:

(a)(i) he is under suspension; or

(ii) disciplinary proceedings are pending against him and a charge sheet has been issued; or

(iii) sanction for prosecution, where necessary has been accorded by the competent authority; or

(iv) where a prosecution sanction is not necessary, a charge-sheet has been filed in a Court of Law against him for criminal prosecution.

(v) where he is undergoing a penalty – no application should be forwarded during the currency of such penalty.

(b) When the conduct of a Govt. servant is under investigation (by the CBI or by the Controlling Department) but the investigation has not reached the stage of issue of charge sheet or prosecution sanction or filing of charge sheet for criminal prosecution in a Court, the application of such a Govt. servant may be forwarded together with brief comments on the nature of allegations and it should also be made clear that in the event of actual selection of the Govt. servant, he would not be released for taking up the appointment, if by that time any of the situations in (a) above arises.

7. Forwarding of Applications for posts advertised by Central PEs/ABs:

Applications of Central Govt. servants in response to press advertisement for posts in Central Public Enterprises/Autonomous Bodies may be forwarded with a clear understanding with the employee that in the event of their selection for the post applied for they will sever their connections with the Govt. before joining the PSUs/ABs. No lien shall be retained in such cases. The relieving Order should indicate the period within which the Official should join the PSU/AB. Normally this period should not be more than 15 days. This period may be extended by the competent authority for reasons beyond the control of the Official. Necessary Notification/Orders accepting the resignation of the Govt. servant from Govt. service should be issued from the actual date of his/her joining the PSU/ABs. The period between the date of relieving and the date of joining PSU/ABs can be regulated as leave of the kind due and admissible and if no leave is due, by grant of extra ordinary leave. In case he/she is not able to join the PSU/ABs within the period allowed by the competent authority, he/she should report back to the parent Office forthwith.

[Source: www.gconnect.in]

CGHS Medical Claim Reimbursement Checklist

CGHS has issued a detailed checklist for Reimbursement of Medical Claims: Claim submission

In case of treatment in emergency in non-empanelled Hospital/expenditure incurred for treatment in empanelled Hospital, Medical Reimbursement Claim (MRC) will have to be submitted by the beneficiary for reimbursement of expenses incurred.

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The claim is to be submitted to the concerned Department by serving employees and to the CMO-in-Charge of the CGHS Wellness Centre (where the CGHS card is registered) by the pensioner beneficiary within 3 months of discharge from the Hospital.

In case of delay in submission of claim beyond 3 months, the reasons justifying the delay must be stated by the beneficiary in a forwarding letter

The claim is to be submitted in duplicate in the prescribed form.

Checklist for Reimbursement of Medical Claims

Acknowledgement and following up of the claim submitted by pensioner beneficiaries and serving CGHS employees:

The claim is to be submitted at the CGHS wellness Centre where the beneficiary is registered. On verification as per check list if the claim is found to be complete with all documents then an acknowledgement will be generated with a claim number in the computer module of the wellness Centre.

The status of the claim can be viewed in the CGHS computer module using the claim number. SMS will also be sent to beneficiaries at each stage of MRC processing.

Particulars of the claims which are more than one month old are now displayed on the CGHS Website.

[Source: www.gservants.com]

New Format for Salary TDS Certificate (Form 16 & 24Q)

The Central Board of Direct Taxes (CBDT) have introduced a new Format for Form 16 and Form 24Q, which are referred as salary TDS Certificate. From the looks of the new Forms it can be said that, claims under various Sections have been enhanced and cumulative. Also, new columns and Sections have been added in Form 16. New column is made for senior citizens and various allowances have been modified in Form 24Q. These two Forms are prepared by your employer, and include details of your salary and investments. They are vital tools for filing your income tax return (ITR). Now that ITR filing for assessment year 2019-20 has already begun, it is important that you take note of every Section in these two Forms very seriously. One can reduce their taxes by furnishing these Forms in their ITR filing. Also TDS can be claimed from the Income Tax Department.

Form 16

An employer issues this Form. It contains the evidence of TDS which is deducted from your salary and deposited with authorities. Issued annually on or before June 15 of every year, the Form contains information needed to file your ITR. There are two parts of Form 16 – Part A and Part B. Under Part A, details like name and address of your employer, TAN, PAN of both employer and employee and summary of tax deducted and deposited annually is included. Meanwhile, Part B involves details of taxable salary, breakup of Section 80C deductions, TDS, tax payable.

Apart from this, new columns have been created for any other exemptions under Section 10. The other allowances that can be claimed in this Section are – LIC policy, daily allowances, bonds, interest on deposits at Banks, compensation for voluntary retirement, provident funds, children education, mutual funds investment, long term capital gains, dividends and other securities. Hence, if you have made any investment in any of these schemes and a TDS is deducted, well you can claim refund.

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Going forward, claims can be made for income (or admissible loss) from house property reported by employee offered for TDS. Recently, in interim Budget 2019, the interim Finance Minister Piyush Goyal had proposed no notional rent of second self occupied house. This means that now up to two self-occupied house properties can be considered for tax benefit while calculating income from house property.

Further, now the CBDT has launched new columns for Sections like 80E, 80G, 80TTA and others. Earlier, information for these Sections was optional and had only one single column.

Under Section 80E, interest paid for higher education loan can be claimed. This means, if you have an education loan and are repaying the same, then interest paid excluding portion of principal amount in your monthly EMIs is allowed for deduction. However, only individual can claim the amount deducted, the facility is not available for HUF or any other kind of taxpayer. Meanwhile, deductions are made for relief funds and charitable trusts. It needs to be noted that, not all donations are available for claim, only which are prescribed by Govt. Hence, a claim can be made for these deductions.

While Section TTA plays a role in helping a citizen in claiming TDS deducted by their Bank on their interest income from deposits like fixed, recurring and others The Govt. has proposed the TDS deducted from FDs, to be Rs.40,000/- of interest income from earlier Rs.10,000/-. Both individual and HUF can claim these deductions.

Hence, CBDT has made a more clear and exclusive Format for Form 16. The Department said in a notification on April 12, “If an assessee is employed under one employer only during the year, Certificate in Form No. 16 issued for the quarter ending on 31st March of the financial year shall contain the details of tax deducted and deposited for all the quarters of the financial year.”

Further, if an assessee is employed under more than one employer during the year, each of the employers. shall issue Part A of the Certificate in Form No.16 pertaining to the period for which such assessee was employed with each of the employers.

Form 24Q

When an employer pays salary to an employee, the Former is required to deduct TDS under Section 192 of Income Tax Act. On quarterly basis, the employer needs to file salary TDS return in Form 24Q. There two parts in Form 24Q as well. The Annexure-I involves deductee wise break up of TDS. This includes BSR Code of branch, Date on which challan deposited/Transfer voucher date, Challan Serial Number/DDO, Amount as per Challan, Total TDS to be allocated among deductees as in the vertical total of col. 326 and Total Interest to be allocated among deductees below.

While the Annexure II earlier included details Employee reference number (if available), PAN of the employee, Name of the employee, TDS Section Code, Date of payment/ credit, Amount paid or credited, TDS amount and Education Cess. This annexure has now been widened by CBDT.

The new Form 24Q includes details like Deductee type (Senior Citizen, Super Senior Citizen, Others), Income (or admissible loss) from house property reported by employee offered for TDS as per Section 192 (2B, PAN of lender, if interest on housing loan is claimed under Section 24(b), Travel concession or assistance under Section 10(5) and PAN of landlord, if exemption is claimed under Section 10(13A) among others

Salary includes wages, annuity, pension, gratuity (other than exempted under Section 10(10)), fees, Commission, bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974.

CBDT highlights that, any contribution made by the Central Govt. to the account of the employee under a pension scheme referred to in Section 80CCD or any other sums

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chargeable to income-tax under the head ‘Salaries’. Profits in lieu of or in addition to any salary or wages including payments made at or in connection with termination of employment, advance of salary, any payment received in respect of any period of leave not availed [other than exempted under Section 10 (10AA)]

Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement. It has to be noted that various details are similar in both the new Forms. They will come into effect from 12-5-2019. This will also be the last date for issuing of Form 16 in previous pattern. Hence, after May 12, anybody issuing Form 16 will have to do it in new Format.

[Source: zeebiz; www.gconnect.in; Vinotha Tilak, April 20, 2019]

Incentive for Passing Degree/Diploma by the CG Employees

The DoP&T under the MoPPG&P has made a big announcement to please its employees. The Department has announced to give 5-fold incentives to the employees who will pass a higher degree after coming into service. In a notification, the MoPPG&P said that the Central Govt. employees acquiring fresh higher qualifications after coming into service are granted incentive in the form of a one-time lump-sum amount ranging from Rs.30,000/- to Rs.10,000/-.

The Govt. has taken the decision following the 7th CPC recommendations. The decision was based on recommendations on the guidelines of the 7th CPC Committee which was headed by the Finance Secretary, the notification said.

Professional courses should be directly relevant to the functional requirement of the Department and on qualifying the degree or diploma the candidates will be rewarded with a one-time incentive. The employees who will pass the degree or diploma will get the amount as mentioned below.

Here’s the amount of cash (incentive) according to the qualified degree or diploma:

PhD, the candidate will get Rs.30,000/-. Similarly on passing PG Degree/Diploma of duration more than one year will get Rs.25,000/-, PG Degree/Diploma of less than one year will get Rs.20,000/-, Degree/diploma of duration more than 3 years or equivalent will get Rs.15,000/-, Degree/diploma of duration less than 3 years will be rewarded Rs.10,000/-.

[Source: newsx; www.gconnect.in; Vinotha Tilak , April 20, 2019]

Income Tax Rules for Financial Year (2019-20): Key Points

1. The new tax structure: The interim Budget introduced certain key changes in the tax Rules for the financial year 2019-20. These changes came into effect from 1-4-2019.

2. No tax on income below Rs.5.00 lakh: No need to pay tax if your net taxable income does not exceed Rs.5.00 lakh. Tax rebate under Section 87 has been hiked to Rs.12,500/-, thereby making income up to Rs.5.00 lakh tax free.

3. What if income exceeds Rs.5.00 lakh: If net income exceeds threshold limit even by a rupee, the rebate will vanish. However, a person with an income above the basic exemption limit of Rs.2.50 lakh will still have to file income tax return (ITR).

4. Hike in standard deduction: Standard deduction has been raised from Rs.40,000/- to Rs.50,000/-.

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5. When standard deduction was reintroduced: When standard deduction was reintroduced in 2018, the Govt. had removed the tax exemption to transport and medical reimbursements, thereby reducing the benefit of the change.

6. No tax on notional income: Till last year, a person who owned a second house property and it was vacant; was taxed for the notional rent from the property. However, this year onwards there is no tax on such notional income.

7. What is new TDS threshold: Tax Deducted at Source (TDS) will apply only when interest from Fixed Deposits (FDs) and Recurring Deposits (RDs) exceeds Rs.40,000/- a year.

8. What was TDS threshold earlier: Till last year, Bank deducted 10 per cent TDS if interest earned on FDs and RDs exceeded Rs.10,000/- a year.

9. Invest LTCG in two houses instead of one: Taxpayers who sell their property will now have the option to invest the Long-Term Capital Gain (LTCG) in two houses instead of one to avoid paying tax on the amount.

10. Limit for availing LTCG benefits: The benefit of investing the LTCG from sale of house property into two houses can be availed only if the capital gains do not exceed Rs.2.00 crore once in a lifetime.

11. GST for under-construction house: For under-construction housing projects, builders can charge either the old GST rate, i.e., 12 per cent with input tax credit or new rate, i.e., 5 per cent without input tax credit.

12. GST for affordable housing: For affordable housing, GST rates would be either 8 per cent or 1 per cent.

[Source: timesofindia.indiatimes.com; www.gconnect.in; Vinotha Tilak, April 20, 2019]

Why NPS Account Gets Frozen and How to Unfreeze

You are an NPS account holder and as usual you are trying to make your NPS contribution. However, suddenly you find out that making your NPS contribution this time is not possible because your NPS account has got frozen. This may not only surprise you, but may also make you nervous. After all, what has happened? What wrong have you done? Why your account has got frozen? But there is no need to worry. If that is the case, then most likely you have missed making the minimum amount of deposit that was required to be made in 2018-19 or before. It may be noted that one needs to deposit a minimum amount in each financial year to keep one’s NPS account active. Else, the NPS account gets frozen.

You might have received a communication through an email from PFRDA intimating that your account status has been changed to “Frozen”. There would also be the instructions for “unfreezing” the account in the same mail. If not received, then the email must be on the way. An alert is sent to the subscriber by SMS or email one month before the account is due for ‘freezing’ and also on the ‘freezing’ of the account.

When does NPS account get frozen

As per the Pension Fund Regulatory and Development Authority (PFRDA) guidelines, every subscriber has to make a minimum contribution to his NPS account, every financial year. In case any subscriber fails to make such minimum contribution, the account gets frozen, i.e., no further transactions would be allowed in the account.

Minimum Contribution for Tier I account

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A subscriber is required to make at least one contribution transaction in a financial year. The minimum amount per contribution is Rs.500/-. This requirement, however, does not apply to Govt. or Corporate subscribers. A minimum contribution of Rs.1000/- (earlier it was Rs.6,000/-) should be made in each financial year in Order to avoid getting the account frozen.

Minimum Contribution for Tier II account

There is no minimum contribution requirement for the Tier-II account. If a Tier-I for a Permanent Retirement Account Number (PRAN) is frozen, the Tier-II account is also kept in ‘Freeze’ status even if it meets the required criteria.

How to unfreeze NPS account

The subscriber needs to submit a duly filled physical form as per the format provided by PFRDA (Form UOS-S10) to the associated POP-SP and has to provide a copy of PRAN card along with the application form. The subscriber has to make a payment of the minimum contribution of Rs.500/- together with a penalty of Rs.100/- for the years of the freeze. The Penalty is applicable to unfreeze Tier-I or Tier-II or both accounts.

Point of Presence are the entities such as SBI, ICICI Bank, HDFC Bank, etc., registered with the PFRDA to act as a customer interface. POPs shall perform functions through their network of branches called POP Service Providers (POP-SP). One may get the forms from POP or POP-SP or else can download it from here.(https://npscra.nsdl.co.in/download/non-Govt.-sector/all-citizens-of-india/forms/UoS-S10A-Unfreezing%20of%20PRAN.pdf)

POP-SP will receive the request for ‘unfreezing’ along with the contribution and penalty and record the details of penalty and contribution in the system to ‘Unfreeze’ the account. On upload of contribution information in the CRA system, the status of the accounts will be changed to ‘Active’. Thereafter, an email intimation will be sent to the subscriber intimating that the account has been ‘un-frozen’ and that the status has been changed to ‘Active’.

Depending on which Central Record keeping Agency your NPS account is linked to, whether its Karvy or NSDL, the freeze and unfreeze is to be done by them. However, the request to unfreeze has to go through the POP or the PO-SP.

[Source: financialexpress; www.gconnect.in; Vinotha Tilak, April 20, 2019]

Scheme of National Overseas Scholarship for SCs, etc. Selection Year 2019-20

I. Objective

i) The Central Sector Scheme of National Overseas Scholarship is to facilitate the low income students belonging to the Scheduled Castes, De-notified Nomadic and Semi-Nomadic Tribes, Landless Agricultural Labourers and Traditional Artisans category to obtain higher education, viz., Master degree or Ph.D. by studying abroad thereby improving their Economic and Social status. Bachelor Level Courses in any discipline are not covered under the Scheme.

ii) The Scheme provides financial assistance to the finally selected candidates for pursuing Master level couRs.es and Ph.D. abroad in the accredited Institutions/ Universities by an authorized body of that country, under the Scheme in following specified fields of study: (a) Engineering and Management; (b) Pure Sciences & Applied Sciences; (c) Agricultural Sciences and Medicine; (d) International Commerce, Accounting & Finance; and (e) Humanities and Social Science

iii) One Hundred awards (100 awards), subject to availability of funds, per year are available under the Scheme with following distribution:

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S.No.

Fields of study No. of seats each year

Discipline-wise:A. Engineering & Management 32B. Pure Sciences & Applied Sciences 17C. Agricultural Sciences & Medicine 17D. International Commerce, Accounting & Finance 17C. Humanities & Social Sciences 17

Total: 100Category-wise:A. Scheduled Castes 90B. De-notified Nomadic and Semi-Nomadic Tribes 06C. Landless Agricultural Labourers and Traditional Artisans 04

Total: 100

iv) If for any specific year, successful candidates are not available to the extent prescribed for each of the above listed categories, the awards for that year will become open for candidates belonging to other categories mentioned above as per merit grades attained by such candidates.

v) 30% of the awards for each year shall be earmarked for women candidates. However, in case, adequate women candidates are not found available as per the stipulations of the Scheme, then the unutilized slots are to be utilized by selecting suitable male candidates. The vacant slots of preceding selection year, i.e., 2018-19, if any, will be carried forward to selection year 2019-20.

II. Minimum Qualification

For Ph.D.: 55% marks or equivalent grade in relevant Masters’ Degree. Preference would be given to the experienced candidates, especially to those who are on lien with their existing post and employer.

For Masters’ Degree: 55% marks or equivalent grade in relevant Bachelors’ Degree. Preference would be given to the experienced candidates, especially to those who are on lien with their existing post and employer.

III. Age

Below 35 (Thirty Five) years, as on First day of the April 2019. Total family income from all sources shall not exceed Rs.6,00,000/- (Rs. Six lakh per annum) during the preceding financial year.

Maximum Number of children in a family for the award Not more than two children of the same parents/guardians will be eligible and to this effect a self-certification will be required from the candidate. An awardee cannot be considered for the award on a subsequent occasion as the award can be given only once. The second child of the same parents/guardians will be considered only if the slots are still available for that year.

IV. Income Ceiling

Total family income from all sources shall not exceed Rs.6.00 lakhs per annum during the preceding financial year.

V. Maximum number of children in a family for the award

Not more than two children of the same parents/guardians will be eligible and to this effect a self-certification will be required from the candidate. An awardee cannot be considered for the award on a subsequent occasion as the award can be given only once.

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The second child of the same parents/guardians will be considered only if the slots are still available for that year.

VI. Mandatory conditions

i) The Employed candidates are required to provide a “No Objection Certificate” from the Employer to this Ministry.

ii) (a) The selected candidate is required to execute a Bond on a non-judicial stamp paper before a Notary-Public with two sureties who will execute surety bonds separately for the actual amount to be spent by Govt. of India on the candidate or Rs.50,000/- (fifty thousand) whichever is more. Each of the surety bonds shall specify and cover for the estimated expenditure in Indian Rupees that would be incurred as travel expenses, fees, maintenance and contingency allowances, stipends, scholarship and other miscellaneous expenses, on the awardee during the entire period of study abroad and shall become payable by the sureties jointly or/and severally in case the awardee is declared a defaulter by the Ministry under the provisions of the Scheme. The language of the bond as decided by the Govt. of India will be acceptable to the candidate. The selected candidates have to provide Solvency Certificates for both the sureties issued by Revenue Department of the concerned State Govt.

(b) In case the selected candidate obtains admission in an accredited University/ Institution abroad and joins the University/Institution before execution of bonds as mentioned in clause VI (ii) (a) and is not in a position to return to India than he/she may execute the Power of Attorney (PoA) for any representative of his/her in India to act for and on his/her behalf to execute legal Bonds/ agreements/Undertakings with the Govt. of India. All such applicants are required to get the POA attested/validated by Indian Embassy/High Commission in the country where he/she is pursuing studies.

iii) The selected candidate will also be required to execute a bond with this Ministry and the Indian Mission abroad, as per prevailing laws of the foreign country, that the extension of stay abroad beyond completion of the courses or duration of the scholarship under the Scheme, whichever is earlier will not be permissible. However the extension of stay abroad beyond completion of the course or duration of the scholarship under the Scheme, whichever is earlier will only be permissible as mentioned in clause VI(ix)

iv) The candidate will give an Undertaking that he/she will allow his/her UniveRs.ity to share information with concerned Indian Mission abroad and the Ministry. The candidate has to give an Undertaking that he/she is not in receipt of any scholarship from any Govt./other organization including University/College for the course he/she is applying under this scheme.

v) The selected candidates can pursue their respective studies in a accredited Institution/University under the Scheme. The candidates are required to make their own efforts in seeking admission in a accredited Institution/University in programmes/fields specified in the Scheme.

vi) In case the married candidates take a decision to take their spouse and children with them or join them subsequently during the period of study, it is entirely for them to assess their financial potential and availability of passport, visa, etc., as no financial assistance of any kind as well as any other support coverage is provided under the Scheme for their spouse and children.

vii) All administrative matters like Study Leave, salary, etc., will be directly resolved by the candidate with his/her employer and as per Rules of the serving organization. This Ministry will not take any responsibility or render any assistance in this regard.

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viii) In case of exigency at home where the awardee is required to return to India for some time to attend to it, the awardee is permitted to return to India for the specific purpose, after having informed the Indian Mission and the educational institution where one is pursuing studies about it. The awardee will, however, be required to bear to and fro journey expenses for the visit and shall also not be entitled to receive maintenance allowance under the scheme from the Indian Mission, for the period of being away from the place of his/her educational institution abroad and the maintenance allowance shall be resumed by the Indian Mission only from the date of his/her resuming the same course at the same institution. The awardee after having dealt with the situation at home, is required to return to the place of his/her educational institution, as early as possible; failing which, he/she shall be liable to be declared a defaulter and the recovery proceeding will be initiated against him/her.

ix) All candidates after having availed of the award under the Scheme are required to return to India. However, permission for staying abroad after completion of the course without any financial support will be considered if a candidate is able to obtain employment abroad, or joins any other course or is married to a person settled abroad. For this purpose, the awardee will apply to the Ministry seeking permission for extension of stay immediately after completion of course and shall furnish reasons for doing so. The awardee after having returned to India is also required to immediately intimate to this Ministry in writing about having returned to India.

x) The awardee on return to India is also required to serve the Govt., if he/she continues to be in Govt. service after return to India, as one was before going abroad with award under the Scheme.

xi) It will be for the candidate to obtain the appropriate visa for a country wherein one intends to study further under award from the Scheme and the Visa issuing authorities may see that only such type of visa be issued which only permits the candidate to pursue specified course abroad and thereafter the candidate returns to India. In case candidate is applying for admission in any University in the USA, the candidate is required to obtain J-1 VISA only. The State Department of USA keeps a list of Designated Sponsor Organizations for J-1 visas for students. Candidates going to USA should apply in the J-1 Visa sponsoring Universities/ Colleges only. In case a candidate has applied for admission on F-1 Visa or has already obtained F-1 Visa, such candidate is not eligible for scholarship under the Scheme. Govt. of India will render no assistance to the candidate for obtaining Visa.

xii) Selected candidates are required to furnish all such documents and enter into such agreements before their departure as shall be decided by the Govt. of India from time to time.

xiii) In case the awardee has received overpayment through Indian Mission abroad or any other Govt. agency, he/she is liable to refund the same to Govt. of India and his/her employer (if any) is authorized to recover the excess amount from his/her dues, on request from Govt. of India, and refund the same to Govt. of India.

xiv) The decisions of Govt. of India will be final in all such issues, as may come up during the course of time.

xv) The Indian Missions abroad will obtain bi-annual progress reports from the University/Institution where the awardee is pursuing his/her studies for which the award was given under the Scheme. The Missions will inform to this Ministry such serious adverse developments in case of the awardee which requires decision towards further continuation of the award or otherwise. The Missions will, however, keep on advising such awardees to put in serious efforts in improving their achievements who are not seen to be up to the mark as reflected in their said bi-annual progress reports and they may also be reminded that financial

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assistance under the Scheme is not extendable beyond the stipulated period under the Scheme.

xvi) The candidates shall not change the course of study or research for which scholarship has been sanctioned. However, when situations arise where an awardee pursuing Ph.D. in a University/Institution where one is initially registered finds his/her guide has left and there are no immediate replacements thereof or the University/Institutions has discontinued the research support facilities in the area where the awardee was pursuing Ph.D. research; the Indian Missions abroad in such cases are authorized to allow the awardee to change the University/ Institution as notified in the Scheme, after the Missions are satisfied about such a need, however, subject to the condition that the credits if any earned by the awardee in the initial University/Institution are accepted for transfer by the second University/Institutions and that the total period of award will remain unchanged even on such a transfer/change, which will be permitted only once during the award.

xvii) The candidate is not eligible for scholarship under this scheme to pursue the same level (Masters/Ph.D.) of Course for which he/she has already acquired the qualification from any University/Institution either in India or abroad.

xviii) In case the awardee is unable to complete the Course successfully and that if the Guide/Head of the Department of the candidate certifies that the candidate has not been found wanting in his/her commitment/dedication/attention to studies then the Ministry shall have the right to exempt him/her from the penalty clause of Defaulter under the Scheme. The Indian Missions in all such cases will provide the return air passage to India by shortest route and economy class.

xix) When the awardee overstays abroad for more than one month after successful completion of the Course and then of his/her own returns to India at own cost, he/she will not be entitled to refund of return passage booked by him/her. In normal circumstances, immediately after successful completion of the Course, the Indian Missions abroad books the return journey, for the awardee as provided in the Scheme, and thus, the overstaying awardee without any specific purpose for more than a month after the Course is over, will forfeit his/her claims of return passage at Govt. expense through Indian Missions abroad.

xx) The Indian Missions are required to intimate to this Ministry about the return of the awardee to India.

xxi) No scholarship will be disbursed/paid to the candidates who complete their education abroad without completing the required procedure/formalities under NOS Scheme.

xxii) This Ministry, if necessary, in consultation with other Departments/Agencies, will take decision on such issues concerning awardees arising out of such situations and circumstances which are of unforeseeable nature and, thus, not covered under this written Scheme and the decisions of the Ministry will be final and binding on the awardees.

VII. Financial Assistance

A. Quantum of Annual Maintenance Allowance

i) For United States of America and other countries except United Kingdom: The annual maintenance allowance of US Dollars 15400/- (Fifteen Thousand four hundred) has been prescribed for all levels of Courses covered under the Scheme.

ii) Only for United Kingdom: The annual maintenance allowance of Great Britain Pound (GBP) 9900/- (Nine Thousand nine hundred) has been prescribed.

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B. Earning from Research/Teaching Assistance

The awardees are permitted to supplement their prescribed allowances by Undertaking Research/Teaching Assistantship.

C. Contingency Allowance

i) For United States of America and other countries except United Kingdom: The prescribed contingency allowance for books/essential apparatus/study tour/travel cost for attending subject related conferences, workshops etc./typing and binding of thesis, etc., is US Dollars 1500/- (One thousand five hundred) per annum.

ii) Only for United Kingdom: The prescribed contingency allowance for books/ essential apparatus/study tour/travel cost for attending subject related conferences, workshops etc./typing and binding of thesis, etc., is Great Britain Pound (GBP) 1100 (One thousand one hundred) per annum.

D. Incidental Journey Allowance & Equipment Allowance

The prescribed Incidental journey allowance is US $ 20/- (twenty) or its equivalent in Indian Rupees and the prescribed equipment allowance is US $ 20/- (twenty).

E. Poll Tax: Actual will be paid, wherever applicable.

F. Visa Fees: Actual visa fees in Indian Rupees will be paid.

G. Tuition Fees: Actual as charged

H. Medical Insurance Premium: Actual as charged

I. Air Passage: Air passage from India to the nearest place to the educational institution and back to India, by economy class and shortest route in arrangements with the national carrier, will be provided.

J. Local Travel:

i) Second or Coach class Railway fare from the port of disembarkation to the place of study and back. In case of far flung places not connected by Rail, Bus fare(s) from the place of residence to the nearest Railway station, actual charge of crossing by Ferry, air fare to the nearest Rail-cum-Air Station and/or second class railway fare by the shortest route to the port of embarkation and back will be permissible.

ii) The mode of disbursement of above listed financial assistance will be decided by Govt. of India and Indian Missions abroad.

VIII. Duration of Award with Financial Assistance

i) The prescribed financial assistance is provided up to completion of the Course/ research or the following period, whichever is earlier:

Ph.D. — 04 years (Four years)

Master Degree — 03 years (Three years)

ii) The extension of stay beyond prescribed period for levels of Courses as mentioned above, may be considered without financial assistance of any kind except the Air passage to return to India, if and only if recommendation of the competent concerned authority in the educational institution/University as well as

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the Indian Mission abroad is received certifying that such an overstay for a specified period, is absolutely essential for facilitating the candidate to complete the Course. The final decision in this regard will, however, rest with the Govt. of India alone.

IX. Jurisdiction of the Scheme

The jurisdiction of the Scheme is up to providing prescribed financial support to the selected candidates for pursuing higher education in the specified subjects. The Scheme does not cover employment aspects of the awardee and also does not provide for any kind of assistance to the awardee in seeking employment anywhere, after his/her having availed of the award.

X. Default under the Scheme

In case a candidate pursuing studies abroad violates any of the terms and conditions of the bonds executed by him/her and that the educational Institution/ University intimates the Indian Mission abroad about his/her adverse reports on studies and/or conduct and/or that the candidate leaves for any other country or absconds or joins any other University or Course/programme or/and returns to India in case of exigency without intimating the Indian Mission abroad, he/she will be declared defaulter and will become liable for refund of entire amount spent on him/her along with the interest which will be 12% per annum and in case an awardee fails to repay the amount within six months from the date on which a demand for such refund is made, penal interest at the rate which is 2.5% higher than the above normal rate of interest on the outstanding amount would be charged. If the awardee fails to repay such amount along with interest thereon in the manner decided by Govt. of India, his/her sureties who have executed bonds, will be liable to pay the entire amount failing which the District Collector of the concerned district will realize the amount as arrears of land revenue.

XI. Selection Procedure

i) The Scheme will be advertised in the Newspapers/other media giving summarized information about the Scheme. The candidates shall after assessing their eligibility and suitability, as per conditions of the scheme may apply online to this Ministry on the dedicated online portal of the scheme. Applications received from 1st April, to 31st March of the financial year will be considered for grant of award/assurance of award for that year and the award/assurance so given will be valid for a period of one year from the date of communication of the award/assurance

ii) The online portal shall be opened for period of 30 days initially calling for applications in April, 2019. In case, sufficient applications are not received or the number of the selected candidates is less than the earmarked slots, the online portal may be opened again on 1st July, 2019 for 30 days. If required, the portal may again be opened for the same duration on 1-9-2019 and 1-1-2020 also.

iii) Students who have already taken admission in one of accredited foreign Institutions /University by an authorized body of that country from the academic session 2019-20 onwards and are pursuing for higher studies will be considered for the award on first come and first serve basis subject to fulfillment of other conditions of the Scheme.

iv) Students who are trying to obtain the admission in accredited foreign universities/ Institutions by an authorized body of that country may also be provided assurance of scholarship, to facilitate their admission, if required by accredited educational institutions/University. In case they are finally successful in securing such admission, they may be considered for the award, subject to other conditions of the Scheme. The assurance so given would be valid for a period of one year from

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the date of communication of the assurance. The award will be admissible from 2019-20 and no past claims will be entertained.

v) In case of tie (When the available unfilled slots are less than the eligible candidates) between two or more candidates the following selection procedure will be followed:

a) First, available unfilled slots earmarked for women candidates will be filled up from amongst eligible candidates

b) Next, the remaining slots will be filled up by the eligible candidate older in age, i.e., the first available slot will be given to the oldest candidate and subsequent slots in the descending Order of age.

The Selection-cum-Screening Committee will make suitable recommendations on the basis of above guidelines.

XII. Furnishing of False Information

If any candidate has furnished any false information/document and is established as false, he/she will be debarred from the award and if he/she has availed of it or is availing, an action will be initiated for recovery of the amount spent with 15% compound interest thereon. Such candidate will also be black listed for future and the employed candidate will also have to face Departmental action for such act, for which the Govt. of India will take up the matter with the respective employers. The respective employers. are, therefore, also requested to carefully go through contents of application of their employees before giving NOC to the applicant. The employers. are also free to insist on candidates employed by them to execute such bonds with them, as they deem fit and necessary and in accordance with their Rules and regulations in such cases.

XIII. Litigations

Any litigation on matters arising out of this Scheme in India will be subject to sole jurisdiction of the Courts situated in Union Territory of Delhi. The litigations arising abroad will be attended to by the Indian Missions abroad.

XIV. Relaxation to any Clause of the Scheme

Modification/Relaxation in the guidelines of the Scheme, except the financial norms may be considered and decided by the Minister of Social Justice and Empowerment. Financial parameters may be changed in consultation with the Department of Expenditure.

XV. Passage Grants

i) Applications on plain paper in the prescribed format are also invited for the award of five passage grants in a year to Scheduled Castes (four grants), and De-notified, Nomadic and Semi-Nomadic Tribes (One grant), which are open throughout the year. Only those candidates who are in receipt of merit Scholarship for Post Graduate Studies, Research or Training abroad (excluding attending seminars, workshops conferences) from a foreign Govt./organisation or under any other Scheme, where the cost of passage is not provided, will be eligible to apply.

ii) The Candidate should possess a Masters’ or an equivalent degree in Technical, Engineering and Science disciplines. The eligibility conditions otherwise will be same as contained in the Scheme of National Overseas Scholarship for SC, etc., candidates.

iii) The candidates who have already reached abroad will not be considered for passage grants. For selected candidates, air passage to the destination abroad

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and back to India will be provided by economy class and shortest route through arrangement with the national carrier. Prospective candidates can contact this Ministry for obtaining application form for applying for the passage grant.

[Source: GoI MoSJ&E; www.gconnect.in]

FAQs: Authorised Medical Attendant

They shall apply to all Govt. servants other than (i) these in railway service and (ii) those of non-Gazetted rank stationed in or passing through Calcutta, whose conditions of service are prescribed by Rules made or demand to be made by the Central Govt., when they are on duty, leave or Foreign Service in India or which under suspension.

1. Who is an Authorised Medical Attendant ?

Ans. An Authorised Medical Attendant (AMA) is a Medical Officer in the employee of Central Govt. or Private Medical Practitioner appointed/nominated by the Ministry/Department for providing medical attendance to its employees.

2. What is the Reimbursement in case of treatment taken under emergency at

private Hospital?

Ans. Central Services (Medical Attendance) Rules beneficiaries are being reimbursed as per the prevailing non NABH CGHS as applicable to a CGHS covered city and non-NABH rates applicable to the nearest CGHS covered city in case of non-CGHS city, as the case may be, or the actuals, whichever is less, for treatment undertaken at private Hospitals under emergent condition.

3. What are the Hospitals in which CS (MA) beneficiary are entitle for treatment under normal conditions?

Ans. CS (MA) beneficiaries and their dependent family members can get treatment from any of the Central Govt. Hospitals/States Govt. Hospitals/private Hospitals and diagnostic centers recognized under CGHS/CS (MA) Rules as per provisions.

4. Can a Central Govt. Employee gets reimbursement is treatment undertaken aboard?

Ans. Treatment abroad is considered under CS (MA) Rules, 1944, on receipt of application in the prescribed format through the employee’s Ministry/Department. However, approval depends on the opinion of the standing Committee constituted under these Rules.

[www.gconnect.in]

Study Leave: Eligibility, Period, Salary Applicable for CG Employees

(1) Conditions for grant of Study Leave: Subject to conditions specified in this Section, Study Leave may be granted to a Govt. servant with due regard to the exigencies of public service to enable him to undergo, in or out of India, a special Course of study consisting of higher studies or specialized training in a professional or a technical subject having a direct and close connection with the sphere of his duty.

(2) Study Leave may also be granted:

(i) for a Course of training or study tour in which a Govt. servant may not attend a regular academic or semi-academic Course if the Course of training or the study tour is certified to be of definite advantage to Govt. from the point of view of public interest and is related to sphere of duties of the Govt. servant; and

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(ii) for the purpose of studies connected with the framework or background of public administration subject to the conditions that-

(a) the particular study or study tour should be approved by the authority competent to grant leave; and

(b) the Govt. servant should be required to submit, on his return, a full report on the work done by him while on Study Leave;

(iii) for the studies which may not be closely or directly connected with the work of a Govt. servant, but which are capable of widening his mind in a manner likely to improve his abilities as a civil servant and to equip him better to collaborate with those employed in other branches of the public service.

Note: Application for Study Leave in cases falling under clause (iii) shall be considered on merits of each case in consultation with the Department of Expenditure of the Ministry of Finance.

(3) Study Leave shall not be granted unless:

(i) it is certified by the authority competent to grant leave that the proposed Course of study or training shall be of definite advantage from the point of view of public interests;

(ii) it is for prosecution of studies in subjects other than academic or literary subject:

Provided that an Officer of the Indian Economic Service or Indian Statistical Service may be granted Study Leave for prosecuting a Course of study for obtaining Ph.D., on a research thesis, subject to the conditions that-

(a) the subject of research and the institution at which such research is to be undertaken are to be got approved by the Chief Economic Adviser to the Govt. of India, in case the applicant is a member of the Indian Economic Service, or by the Director, Central Statistical Organization, in case the applicant is a member of the Indian Statistical Service;

(b) the applicant obtains a Certificate from the said authority to the effect that such study will be valuable in the matter of increasing the efficiency of the Officer in the performance of his duties as a member of the Indian Economic Service or the Indian Statistical Service, as the case may be; and

(c) in cases where the study is to be undertaken at a foreign University, the applicant obtains a further Certificate that the facilities for research on the particular subject chosen for study are not available at any University or other Institution in India:

Provided further that a Medical Officer may be granted Study Leave for prosecuting a Course of postgraduate study in Medical Sciences if the Director-General of Health Services certifies to the effect that such study shall be valuable in increasing the efficiency of such Medical Officer in the performance of his duties:

Provided also that a specialist or a technical person may be granted Study Leave, on merits of each case for prosecuting a postgraduate Course of study directly related to the sphere of his duty in case the Head of the Department or the Secretary to the Department or Ministry concerned certifies that the Course of study shall enable the specialist or the technical person, as the case may be, to keep barest with modern development in the field of his duty, improve his technical standards and competence and thus substantially benefit the Department or Ministry.

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(iii) the DoEA of the MoF agrees to the release of foreign exchange involved in the grant of Study Leave, if such leave is outside India:

Provided that in releasing foreign exchange to Govt. servants proceeding on Study Leave abroad, the Department aforesaid shall satisfy itself whether such Govt. servant comply with the minimum educational criteria as specified in the general Orders issued by the said Department from time to time regulating release of foreign exchange to persons proceeding abroad for higher studies at their expense.

(4) Study Leave out of India shall not be granted for the prosecution of studies in subjects for which adequate facilities exist in India or under any of the Schemes administered by the Department of Economic Affairs of the MoF or by the Ministry of Education.

(5) Study Leave may be granted to a Govt. servant

(i) who has satisfactorily completed period of probation and has rendered not less than five years’ regular continuous service including the period of probation under the Govt.;

(ii) who is not due to reach the age of superannuation from the Govt. service within three years (five years in the case of CHS Officer who has been granted thirty-six months’ Study Leave under sub-Rule (2) of Rule 51) from the date on which he is expected to return to duty after the expiry of the leave; and

(iii) who executes a Bond as laid down in Rule 53(4) Undertaking to serve the Govt. for a period of three years (five years in the case of CHS Officer who has been granted thirty-six months’ Study Leave under sub-Rule (2) of Rule 51) after the expiry of the leave.

(6) Study Leave shall not be granted to a Govt. servant with such frequency as to remove him from contact with his regular work or to cause cadre difficulties owing to his absence on leave.

2. Maximum amount of Study Leave:

The maximum amount of Study Leave, which may be granted to a Govt. servant other than Central Health Service (CHS) Officers, shall be –

(a) ordinarily twelve months at any one time, and

(b) during his entire service, twenty-four months in all (inclusive of similar kind of leave for study or training granted under any other Rules).

(2) In respect of CHS Officers, Study Leave may be granted for thirty-six months for acquiring Post-Graduation qualification subject to the condition that a CHS Officer who has been granted such leave shall execute a bond under sub Rule (4) of Rule 53 to serve the Govt. for a period of five year after completion of Study Leave.

Note: The Study Leave can be availed in more than one spell subject to the condition that such leave availed of in different spells does not exceed twenty four months.

Govt. of India Decisions

(1) Ministries/Departments can sanction Study Leave more than 12 months up to the maximum of 24 months in a stretch.

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The Ministries/Departments are competent to sanction Study Leave in exercise of the power delegated to them under the First schedule of the CCS (Leave) Rules, 1972 for a period exceeding 12 months up to the maximum limit of 24 months at a stretch also, provided all other conditions precedent to grant of Study Leave are fulfilled.

[DoP&T O.M. No.13023/25/84-Estt.(L) dated 23-08-1985]

(2) Grant of Study Leave to CHS Officers for prosecuting post-graduation Course.

As per Rule 51 of CCS (Leave) Rules, 1972, Central Govt. employees can be granted Study Leave for a period of 24 months during his entire service inclusive of similar kind of leave for study or training granted under any other Rules. The question of increasing this limit of 24 months in respect of CHS Officers for prosecuting post-graduation Courses was under consideration in the context of demand for enhancing the period of Study Leave up to 36 months against the ceiling of 24 months especially because post-graduation Courses in Health Sciences is of a three year duration which has to be done on campus with clinical work involved.

The post graduate qualification is a prerequisite for career advancement for the CHS Officers The matter was considered in all its aspects and in consultation with the Ministry of Finance, it has been decided to increase the limit of Study Leave from 24 months to 36 months in respect of CHS Officers for prosecuting post-graduation Courses with the stipulation that they would have to give a bond to serve for five years in Govt. after completing their post-graduation, provided the study as well as the University/Institution are approved by the controlling authority and subject to fulfillment of various conditions regarding grant of Study Leave. These Orders will be effective from the date of issue.

[DoP&T O.M. No. 13023/3/98-Estt.(L)(VoI.II), dated 26-10-2007]

(3) Study Leave for Fellowships offered by reputed Institutes.

The feasibility of bringing more Fellowships under the purview of Study Leave, on the same terms and conditions as the Jawaharlal Nehru Memorial Fellowships (JNMF) has been under consideration of this Department for some time. On the basis of the inputs from various Departments/Ministries regarding fellowships offered by reputed institutions and in consultation with DoE, it has been decided to include the Fellowships offered by (i) K.K. Birla Foundation, (ii) Indian Institutes of Management, (iii) Management Development Institute, Gurgaon and (iv) Lok Nayak Jayaprakash Narayan National Institute of Criminology & Forensic Science on the same terms as that of the fellowship offered by JNMF at present. The following terms will be offered to Central Govt. employees who are awarded the said fellowship in relaxation of Rule 51, 57 and 59 of Central Civil Services (Leave) Rules, 1972:

i) They will be granted Study Leave for the entire period of the Fellowship;

ii) They will be entitled to the benefits admissible to them in accordance with the Fellowship and in addition, entitled to draw leave salary only (without allowance) equal to the pay that they drew while on duty with the Govt. immediately before proceeding on such leave. However, they will be entitled to DA at the Central Govt. rates on the leave salary admissible to them;

iii) Where considered necessary, the Official may be allowed during the period of the Fellowship, the continued use of the facility of the residential telephone Officially allotted to him, subject to payment by him of the bills for the rental and call charges of the telephone. This Order takes effect from the date of issue.

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[GoI MoPPG&P DoP&T O.M. No.13023/2/2008-Estt(L), dated 1-09-2011]

3. Applications for Study Leave:

(1) (a) Every application for Study Leave shall be submitted through proper channel to the authority competent to grant leave.

(b) The Course or Courses of study contemplated by the Govt. servant and any examination which he proposes to undergo shall be clearly specified in such application.

(2) Where it is not possible for the Govt. servant to give full details in his application, or if, after leaving India, he is to make any change in the programme which has been approved in India, he shall submit the particulars as soon as possible to the Head of the Mission or the authority competent to grant leave, as the case may be, and shall not, unless prepared to do so at his own risk, commence the Course of study or incur any expenses in connection therewith until he receives the approval of the authority competent to grant the Study Leave for the Course.

4. Sanction of Study Leave:

(1) A report regarding the admissibility of the Study Leave shall be obtained from the Audit Officer:

Provided that the Study Leave, if any, already availed of by the Govt. servant shall be included in the report.

(2) Where a Govt. servant borne permanently on the cadre of one Department or establishment is serving temporarily in another Department or establishment, the grant of Study Leave to him shall be subject to the condition that the concurrence of the Department or the establishment to which he is permanently attached is obtained before the leave is granted.

(3) Where the Study Leave is granted for prosecution of studies abroad, the Head of the Mission concerned shall be informed of the fact by the authority granting the leave, provided that where such leave has been granted by an Administrator, the intimation shall be sent through the Ministry concerned.

Note: The Head of the Mission shall be contacted by the Govt. servant for issue of any letters of introduction or for other similar facilities that may be required.

(4) (a) Every Govt. servant in permanent employ who has been granted study leave or extension of such Study Leave shall be required to execute a Bond in Form 7 or Form 8, as the case may be, before the Study Leave or extension of such Study Leave granted to him commences.

(b) Every Govt. servant not in permanent employ who has been granted Study Leave or extension of such Study Leave shall be required to execute a bond in Form 9 or Form 10 as the case may be, before the Study Leave or extension of such Study Leave granted to him commences.

(c) The Authority competent to grant leave shall send to the Audit Officer a Certificate to the effect that the Govt. servant referred to in Clause (a) or Clause (b) has executed the requisite bond.

5. (a) On completion of the Course of study, the Govt. servant shall submit to the authority which granted him the Study Leave, the Certificates of examinations passed or Special Courses of study undertaken, indicating

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the date of commencement and termination of the Course with the remarks, if any, of the authority in charge of the Course of study.

(b) If the study is undertaken in a country outside India where there is an Indian Mission, the Certificates shall be submitted through the Head of the Mission concerned.

5. Accounting of Study Leave and combination with leave of other kinds:

(1) Study Leave shall not be debited against the leave account of the Govt. servant.

(2) Study Leave may be combined with other kinds of leave, but in no case shall be grant of this leave in combination with leave, other than extraordinary leave involve a total absence of more than twenty eight months generally and thirty-six months for the Courses leading to PhD degree from the regular duties of the Govt. servant.

Explanation: The limit of twenty-eight months/thirty six months of absence prescribed in this sub-Rule includes the period of vacation.

(3) A Govt. servant granted Study Leave in combination with any other kind of leave may, if he so desires, undertake or commence a Course of study during any other kind of leave “[and subject to the other conditions laid down in Rule 57 being satisfied, draw study allowance in respect thereof]

Provided that the period of such leave coinciding with the Course of study shall not count as Study Leave.

*[ ] Omitted vide Central Civil Services (Leave) Second Amendment Rules, 2017 w.e.f. 1-1-2018.

[DoP&T G.S.R. 08(E) dated 1-01-2018]

6. Regulation of Study Leave extending beyond Course of study

When the Course of study fall short of Study Leave granted to a Govt. servant, he shall resume duty on the conclusion of the Course of study, unless the previous sanction of the authority competent to grant leave has been obtained to treat the period of shortfall as ordinary leave.

7. Leave Salary during Study Leave

(1) Except as provided in sub-Rule (6), during Study Leave availed of outside India, a Govt. servant shall draw leave salary equal to the pay that the Govt. servant drew while on duty with Govt. immediately before proceeding on such leave and in addition the dearness allowance, house rent allowance and study allowance as admissible in accordance with the provisions of Rules 57 to 60.

[DoP&T G.S.R. 08(E) dated 1-01-2018]

(2) Except as provided in sub-Rule (6), during Study Leave availed of in India, a Govt. servant shall draw leave salary equal to the pay that the Govt. servant drew while on duty with Govt. immediately before proceeding on such leave and in addition the dearness allowance and house rent allowance as admissible in accordance with the provisions of Rule 60.

(3) Payment of leave salary at full rate under sub-Rule (2) shall be subject to furnishing of a Certificate by the Govt. servant to the effect that he is not in receipt of any scholarship, stipend or remuneration in respect of any part-time employment.

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(4) The amount, if any, received by a Govt. servant during the period of Study Leave as scholarship or stipend or remuneration in respect of any part-time employment *[as envisaged in sub-Rule (2) of Rule 57], shall be adjusted against the leave salary payable under this sub-Rule subject to the condition that the leave salary shall not be reduced to an amount less than that payable as leave salary during half-pay leave.

*[ ] Omitted vide CCS (Leave) Second Amendment Rules, 2017 w.e.f. 1-1-2018.

[DoP&T G.S.R. 08( E) dated 1-01-2018]

(5) No study allowance shall be paid during Study Leave for Courses of study in India.

(6) During the currency of Study Leave within or outside India on or after the 1st day of January, 1996, a Central Govt. servant shall draw benefits of revised pay from the date such revision took place.

[DoP&T G.S.R. 186 dated 16-01-2004]

8. Conditions for grant of Study Allowance

(1) A study allowance shall be granted to a Govt. servant who has been granted Study Leave for studies outside India for the period spent in prosecuting a definite Course of study at a recognized institution or in any definite tour of inspection of any pedal class of work, as well as for the period covered by any examination at the end f the Course of study.

(2) Where a Govt. servant has been permitted to receive and retain, in addition to his leave salary, any scholarship or stipend that may be awarded to him from a Govt. or non-Govt. sources, or any other remuneration in respect of any part-time employment -

- no study allowance shall be admissible in case the net amount of such scholarship or stipend or remuneration (arrived at by deducting the cost of fees, if any, paid by the Govt. servant from the value of the scholarship o stipend or remuneration) exceeds the amount of study allowance otherwise admissible:

In case the net amount of scholarship or stipend or remuneration is less than the study allowance otherwise admissible, the difference between the value o the net scholarship or stipend or any other remuneration in respect of any part time employment and the study allowance may be granted by the authority competent to grant leave.

(3) Study allowance shall not be granted for any period during which a Govt. servant interrupts his Course of study to suit his own convenience:

Provided that the authority competent to grant leave or the Head of Mission may authorize the grant of Study Allowance for a period not exceeding 14 days at a time during such interruption if it was due to sickness.

(4) Study Allowance shall also be allowed for the entire period of vacation during the Course of study subject to the conditions that –

(a) The Govt. servant attends during vacation any special Course of study or practical training under the direction of the Govt. or the authority competent to grant leave, as the case may be;

(b) In the absence of any such direction, he produces satisfactory evidence before the Head of the Mission or the authority competent to grant leave, as the case may be, that he has continued his studies during the vacation:

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Provided that in respect of vacation falling at the end of the Course of study, it shall be allowed for a maximum period of 14 days

(5) The period for which Study Allowance may be granted shall not exceed 24 months in all.

9. Rates of Study Allowance

(1) The rates of Study Allowance shall be as follows:

Name of the Country Study allowance per diem

Australia … £ 1.00 (Sterling)Continent of Europe … £ 1.65 (Sterling)New Zealand … £ 1.20 (Sterling)United Kingdom … £ 2.00 (Sterling)United States of America … £ 2.75(Sterling)

(2) The rates of Study Allowance prescribed in sub-Rule (!) may be revised by the Central Govt. from time to time.

(3) The rates of Study Allowance to be granted to a Govt. servant who takes Study Leave in any country other than the one specified in sub-Rule (1) shall be such as may be specially determined by the President in each case.

10. Procedure for payment of Study Allowance

(1) Payment of study allowance shall be subject to the furnishing of a Certificate by the Govt. servant to the effect that he is not in receipt of any scholarship, stipend or any other remuneration in respect of any part-time employment.

Study Allowance shall be paid at the end of every month provisionally subject to an Undertaking in writing being obtained from the Govt. servant that he would refund to the Govt. any over payment consequent on his failure to produce the required Certificate of Attendance or on his failure to satisfy the authority competent to grant leave about the proper utilization of the time spent for which Study Allowance is claimed.

(2) (a) In the case of a definite Course of study at a recognized institution, the Study Allowance shall be payable by the authority competent to grant leave, if the Study Leave availed of is in a country where there is no Indian Mission, and by the Head of the Mission in other cases, on claims submitted by the Govt. servant from time to time, supported by proper Certificates of Attendance.

(b) The Certificate of Attendance required to be submitted in support of the claims for Study Allowance shall be forwarded at the end of the terms, if the Govt. servant is undergoing study in an educational institution, or at intervals not exceeding three months if he is undergoing study at any other institution.

(3) (a) When the programme of study approved does not include, or does not consist entirely of, such a Course of study, the Govt. servant shall submit to the Authority competent to grant leave direct or through the Head of the Mission a diary showing how his time has been spent and a report indicating fully the nature of the methods and operations which have been studied and including suggestions as to the possibility of adapting such methods or operations to conditions obtaining in India.

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(b) The authority competent to grant leave shall decide whether the diary and report show that the time of the Govt. servant was properly utilized and shall determine accordingly for what periods Study Allowance may be granted.]

*[]-Rule 57, 58 and] Omitted vide CCS (Leave) Second Amendment Rules, 2017 w.e.f. 1-1-2018.

[DoP&T G.S.R. 08(E) dated 1-01-2018]

11. Admissibility of allowances in addition to Study Allowance

(1) For the first 180 days of the Study Leave, House Rent Allowance shall be paid at the rates admissible to the Govt. servant from time to time at the station from where he proceeded on Study Leave. The continuance of payment of House Rent Allowance beyond 180 days shall be subject to the production of a Certificate as prescribed in Para 8(d) of Ministry of Finance, O.M. No.2(37)-E.II(B)/64 dated 27-11-1965, as amended from time to time.

(2) Except for house rent allowance as admissible under sub-Rule (1) and the Dearness Allowance *[and the Study Allowance], where admissible, no other allowance shall be paid to a Govt. servant in respect of the period of Study Leave granted to him.

*[] Omitted vide CCS (Leave) Second Amendment Rules, 2017 w.e.f. 1-1-2018.

[DoP&T G.S.R. 08( E), dated 1-01-2018]

12. Travelling Allowance during Study Leave

A Govt. servant to whom Study Leave has been granted shall not ordinarily be paid Travelling Allowance but the President may in exceptional circumstances sanction the payment of such allowance.

Note: Where a Govt. servant serving in the Indian Audit and Accounts Department is on Study Leave in India, the CAG of India may, in exceptional circumstances, sanction the grant of Travelling Allowance.

13. Cost of Fees for Study

A Govt. servant to whom Study Leave has been granted shall ordinarily be required to meet the cost of fees paid for the study but in exceptional cases, the President may sanction the grant of such fees:

Provided that in no case shall the cost of fees be paid to a Govt. servant who is in receipt of scholarship or stipend from whatever source or who is permitted to receive or retain, in addition to his leave salary, any remuneration in respect of part-time employment.

Note: Where a Govt. servant serving in the IA&AD is on Study Leave in India, the CAG of India may, in exceptional circumstances, sanction the grant of the cost of fees paid for the study.

14. Resignation or retirement after Study Leave or non-completion of the Course of study

(1) If a Govt. servant resigns or retires from service or otherwise quits service without returning to duty after a period of Study Leave or within a period of three years [five years in the case of CHS Officer who has been granted thirty-six month leave under sub-Rule (2) Rule 51] after such return to duty or fails to complete the

51

Course of study and is thus unable to furnish the Certificates as required under sub-Rule (5) of Rule 53, he shall be required to refund-

(i) the actual amount of leave salary, *[Study Allowance], cost of fees, travelling and other expenses, if any, incurred by the Govt. of India; and

*[] Omitted vide CCS (Leave) Second Amendment Rules, 2017 w.e.f. 1-1-2018.

[DoP&T G.S.R. 08(£), dated 1-01-2018]

(ii) the actual amount, if any, of the cost incurred by other agencies such as foreign Govt., Foundations and Trusts in connection with the Course of study, together with interest thereon at rates for the time being in force on Govt. loans from the date of demand, before his resignation is accepted or permission to retire is granted or his quitting service otherwise:

Provided that except in the case of employees who fail to complete the Course of study nothing in this Rule shall apply -

(a) to a Govt. servant who, after return to duty from Study Leave, is permitted to retire from service on medical grounds; or

(b) to a Govt. servant who, after return to duty from Study Leave, is deputed to serve in any Statutory or Autonomous Body or Institution under the control of the Govt. and is subsequently permitted to resign from service under the Govt. with a view to his permanent absorption in the said Statutory or Autonomous Body or Institution in the public interest.

(2) (a) The Study Leave availed of by such Govt. servant shall be converted into regular leave standing at his credit on the date on which the Study Leave” commenced, any regular leave taken in continuation of Study Leave being suitably adjusted for the purpose and the balance of the period of Study Leave, if any, which cannot be so converted, treated as extraordinary leave.

(b) In addition to the amount to be refunded by the Govt. servant under sub-Rule (1), he shall be required to refund any excess of leave salary actually drawn over the leave salary admissible on conveRs.ion of the Study Leave.

(3) Notwithstanding anything contained in this Rule, the President may, if it is necessary or expedient to do so, either in public interest or having regard to the peculiar circumstances of the case or class of cases, by Order, waive or reduce the amount required to be refunded under sub-Rule (1) by the Govt. servant concerned or class of Govt. servant.

[Source: www.gconnect.in]

FAQs: Joint Consultative Machinery

The Scheme of Joint Consultative Machinery is a platform for constructive dialogue between the representatives of the staff side and the Official side for peaceful resolution of all disputes between the Govt. as employer and the employees.

1. What is Joint Consultative Machinery?

The Scheme of Joint Consultative Machinery is a platform for constructive dialogue between the representatives of the staff side and the Official side for peaceful resolution of all disputes between the Govt. as employer and the employees. The Scheme was introduced in 1966 with the objectives of promoting harmonious relations and securing the greatest measure of cooperation between the Central

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Govt. as the employer and the employees in matters of common concern and with the object of further increasing the efficiency of the public service combined with the well being of those employed. The Scheme is a non statutory one mutually agreed upon between the staff side and the Official side.

2. What is the applicability of the JCM Scheme?

The Scheme covers all regular civil employees of the Central Govt., except:

(a) The Class -I services;(b) The Class-II services, other than the Central Secretariat Services and the

other comparable services in the HQs. organisation of the Govt.;(c) Persons in industrial establishments employed mainly in managerial or

Administrative capacity, and those who being employed in supervisory capacity drawing salary going beyond grade pay of Rs.4200/- per month;

(d) Employees of the Union Territories; and(e) Police personnel.

3. What is the structure of the Joint Councils under the JCM Scheme?

The Scheme provides for setting up of Joint Councils at the National, Departmental and Regional/Office levels. The National Council, chaired by the Cabinet Secretary, is the Apex body.

4. How are staff side members selected for various Joint Councils?

The representatives of the staff side for various Joint Councils are chosen/ selected from members of the recognized service Associations/Unions.

5. What is the time schedule for holding meetings of the National/Departmental Councils?

As per the JCM Scheme, ordinary meeting of the National Council/Departmental Council may be held as often as necessary as but not less than once in four months.

6. How recognition is granted to the staff Associations?

The DoP&T being the Nodal Department for matters relating to Joint Consultative Machinery and Compulsory Arbitration, has notified CCS (Recognition Associations) Rules, 1993 for the purpose of granting recognition to various service Associations. Recognition is actually granted by the concerned Ministry/ Department in accordance with the CCS (RSA) Rules, 1993.

In case of any doubt or confusion, the matter is referred to the JCA Section of the DoP&T for clarification/advice.

7. What are the facilities available to recognised Associations?

The recognized Associations/Unions enjoy certain facilities like:

(a) Negotiations with the employer;(b) Correspondence and meetings with the head of the administrative

Departments; (c) Provision of accommodation for the Associations subject to availability;(d) Facility of special casual leave up to 20 days in a year to the Office Bearers

of the Associations.(e) Payment of T.A/D.A for attending Officially sponsored meetings; and(f) Facility of seeking transfer of Chief Executive of the Union/Association to

the HQs. of the appropriate head of administration.

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8. What will happen if there is no agreement between the staff and the Official side?

If there is no agreement between the staff and the Official side on an arbitrable issue, then the matter is to be referred to the Board of Arbitration if so desired by the staff side.

9. What are the issues on which arbitration is possible?

The arbitration is limited to the following issues:

(a) Pay and allowances;(b) Weekly hours of work; and(c) Leave

10. Is the award given by the Board of Arbitration binding on the parties?

The award given by the Board of Arbitration is binding on the Govt. as well as the staff side subject to the overriding authority of the Parliament. The award can be modified/rejected only with the approval of the Parliament through a formal resolution on grounds affecting national economy or social justice.

[Source: www.gservants.com]

Union Cabinet Approved Implementation of 7th CPC on Pay & Pensionary Benefits

The Union Cabinet chaired by Prime Minister Narendra Modi approved the implementation of recommendations of 7th CPC on pay and pensionary benefits which came into effect from 1-1-2016. The Commission examined a total of 196 existing allowances and by way of rationalisation, recommended the abolition of 51 allowances and subsuming of 37 allowances to benefit over 1.00 crore employees. This included over 47.00 lakh Central Govt. employees and 53.00 lakh pensioners of which 14.00 lakh employees and 18.00 lakh pensioners are from the Defence Forces.

In the past, the employees had to wait for 19 months for the implementation of the Commission’s recommendations at the time of Fifth CPC, and for 32 months at the time of implementation of Sixth CPC. However, this time, Seventh CPC recommendations were implemented within six months from the due date.

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

Here are the 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 will now be determined by the level in the Pay Matrix. Separate Pay Matrix has been drawn up for Civilians, Defence personnel, and Military Nursing Service.

2) All existing levels have been subsumed in the new structure while no new levels have been introduced nor have any level has been dispensed with.

3) The minimum pay has been increased from Rs.7,000/- to 18,000/- per month starting salary of a newly recruited employee at the lowest level will now be Rs.18,000/-.

4) For a freshly recruited Class I Officer, it will be Rs.56,100/-.

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5) 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.

6) Rate of increment 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.

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

8) Some other decisions impacting the employees including the Defence and CAPF include:

– Gratuity ceiling enhanced from Rs.10.00 lakh to Rs.20.00 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.10.00 lakh to 20.00 lakh to Rs.25.00 lakh to 45.00 lakh for different categories.

– Rates of Military Service Pay revised from Rs.1,000/-, Rs.2,000/-, Rs.4,200/- and Rs.6,000/- to Rs.3,600/-, Rs.5,200/-, Rs.10,800/- and Rs.15,500/-, respectively.

– Terminal Gratuity equivalent of 10.5 months of reckonable emoluments for Short Service Commission (SSC) Officers who will be allowed to exit Armed Forces ant 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’ (WRILL). Full pay and allowances will be granted to all employees during the entire period of Hospitalization on account of WRILL.

9) The Cabinet has also approved the recommendation of the Commission to enhance the ceiling of HBA from Rs.7.50 lakh to Rs.25.00 lakh. Four interest-free advances namely Advances for Medical.

Treatment, TA on tour/transfer, TA for the family of deceased employees and LTC have been retained. All other interest-free advances have been abolished.

10) The Cabinet decided to constitute a Committee headed by Finance Secretary to further examination of the recommendation of 7th CPC allowances.

11) The Cabinet approved the recommendations on pension and related benefits. It agreed to revise pension based on fitment factor 2.57.

12) The Cabinet rejected the 7th CPC’s recommendation of steep hike in monthly contribution towards CGEGIS. The existing rates of monthly contribution will continue. This will increase the take-home salary of the employee at lower levels by Rs.1,470/-.

[Source: newsx; www.gconnect.in; Vinotha Tilak, April 27, 2019]

Submission of Form 15G/15H Even if Your Total Income Exceeds Rs.2.50 Lakh

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Form 15G or 15H has to be submitted by fixed deposit holders at the start of a financial year to the relevant financial entity like a Bank. This is done to avoid TDS (tax deducted at source) on the interest income earned. But did you know that you can submit this form even if your income exceeds Rs.2.50 lakh, subject to certain conditions?

Who can submit the Form?

It is important to submit Form 15G/Form 15H to the financial institution (usually Banks) to avoid the deduction of tax. Banks usually deduct TDS from the interest income on FDs if it crosses the threshold limit. Form 15G is submitted by a resident individual whose age is below 60 years of age during the year as mentioned in the form.

On the other hand, Form 15H is submitted by a resident individual whose age is 60 years and above, that is, senior citizens and super senior citizens.

Archit Gupta, Founder & CEO, Cleartax.com says, “The wordings on Form 15G/Form 15H mention that an individual is required to declare the total income where tax payable is nil. The total income mentioned in the form is the net taxable income on which the taxpayer’s estimated total tax payable is nil. This form should only be submitted by an individual if tax-liability is zero.”

(Gross total income is the income which is received by you from all sources. Net taxable income refers to the income arrived at after subtracting all the tax-breaks, as applicable to you, from your gross total income.)

Abhishek Soni, CEO, tax2win.in says, “For FY 2019-20, as there is no tax payable if your taxable income does not exceed Rs.5.00 lakh, such individuals can submit the Form 15G/Form 15H, as applicable. Remember, as per the wordings of the form, an individual is required to provide the estimate of total income where tax payable is zero. This total income on the form is the net taxable income after claiming all the deductions available to him.”

It was announced in the Interim Budget 2019 that individuals with taxable income up to Rs.5.00 lakh in a financial year will be able to avail full tax rebate and thus, will not be required to pay any tax.

For those with taxable income above Rs.5.00 lakh

Shalini Jain, Partner, People Advisory Services, EY India says, “Even if the gross total income of a person exceeds Rs.5.00 lakh and he/she intends to reduce it to Rs.5.00 lakh or little less by way of claiming eligible deductions, he/she is eligible to submit Form 15G/Form 15H.” Do keep in mind that while submitting the form to avoid deduction of tax, your income should not exceed the basic tax-exemption. For a resident individual whose age is below 60 years, the basic exemption limit is Rs.2.50 lakh.

Jain says, “In Order to submit the form one has to fulfill the eligibility criteria as mentioned in Section 197A (1B) of the Income Tax Act, 1961. The eligibility criteria suggests that an individual can submit the form only if the income for which the form is being submitted does not exceed the basic exemption limit applicable to him/her.

She says, “Suppose you wish to submit Form 15G for fixed deposit interest income earned from the Bank. This form can be submitted by you only if your interest income does not exceed the tax-exemption level, i.e., your aggregate interest income should not exceed Rs.2.50 lakh in a financial year.”

Suppose your total income from salary is Rs.4.50 lakh, interest from FD with Bank A is Rs.40,000/- and interest from FD with Bank B is Rs.30,000/-. You have also made PPF investment of Rs.50,000/- which is eligible for tax break under Section 80C.

From the above example, as your net tax liability is zero and total interest income does not exceed Rs.2.50 lakh, therefore, you can submit the Form 15G.

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For senior citizens

Now, for senior citizens, the condition of income not exceeding the basic exemption limit will not apply. Soni says, “The condition of income not exceeding the basic exemption limit is applicable for individuals only who are eligible for submitting Form 15G and not for the individuals submitting Form 15H.”

For FY 2019-20, for senior citizens (aged 60 years and above but below 80 years), the basic tax-exempt income level is Rs.3.00 lakh. For super senior citizens (aged 80 years and above) the basic tax-exempt limit level is Rs.5.00 lakh.

Jain says, “The form applicable to senior citizens, i.e., Form 15H is governed by Section 197A (1C) of the Income Tax Act. As per the notes to the form, Form 15H can be filed by a senior citizen even if the income for which exemption is being claimed exceeds the basic exemption limit (i.e., Rs.3.00 lakh or Rs.5.00 lakh, as applicable). However, the net income after claiming all the deductions as applicable should be below the applicable exemption limit. The payer of income (usually Banks) needs to verify that the tax liability on total income should be nil.”

Therefore, senior citizens and super senior citizens can submit Form 15H even if the income on which tax deduction has to be avoided exceeds the basic exemption limit as applicable to them.

Points to remember

Gupta says, “In case there is change in circumstances and some tax is payable, taxpayers must immediately intimate the payer about it and withdraw their form 15G/H.”

Also, Form 15-G/Form-15H cannot be submitted by non-resident Indians.

[Source:economictimes.indiatimes.com; www.gconnect.in; Vinotha Tilak, April 27, 2019]

Application Form For Economically Weaker Section (EWS) Income Certificate For the Financial year ________

*Affix Your Passport Size Photo Here Applicant Details:

Applicant Name*: Father Name*:Gender*: Date of Birth:Aadhaar Number (optional):Caste Category*: Sub Caste Category*:

Present Address:

Door No*: Locality/Landmark:State*:District*: Mandal*: Village*: Pin code*:

Postal Address is same as Permanent Address:

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Door No*: Locality/Landmark:State*:District*: Mandal*: Village*: Pin code*:Mobile Number*: Mail Id:Ration Card Number:

Income Details*:

Gross Annual Income includes Salary, Agriculture, Business, Profession etc., for the financial year prior to the year of application (Applicant/His/her Family*): ___________________ (in Rupees)

Assets Information (Applicant/ His/her/Family*):

i) 5 Acres of agricultural Land and above : Yes/Noii) Residential flat of 1000 sq. ft. and above: Yes/Noiii) Residential plot of 100 sq. yards and above in notified Municipalities: Yes/Noiv) Residential plot of 200 sq. yards and above in areas

other than the notified Municipalities: Yes/No Note: The term “Family“ for this purpose will include the person who seeks benefit of

Reservation, His/her parents and siblings below the age of 18 years as also His/her spouse and children below the age of 18 years

Documents to be uploaded:

i) Application Form*ii) Ration Card/Epic Card/Aadhaar Card*iii) Copy of IT Returns/Pay Slips (Any of other Documents)iv) Affidavit

Note: I hereby declare that the above mentioned information is furnished on best of my knowledge. If information & declaration is found false, I am liable for prosecution. I don’t belong to SC, ST and BC/OBC Caste.

* Represents all the fields are mandatory.

Date: Signature of the Applicant

[Source: www.staffnews.in; 0. Kiran Kumari, May 2, 2019]

Leave Travel Concession for Central Govt. Employees

1.1 Introduction:

The Govt. of India has introduced the facility of LTCs in 1956 which was regulated by the Orders issued from time to time. In 1988, all these Orders are brought out in the form of Central Civil Services (LTC) Rules, 1988.

1.2 Applicability:

1.2.1 These Rules shall apply to all persons –

i) who are appointed to civil services and posts including civilian Govt. servants in the Defence Services in connection with the affairs of the Union;

ii) who are employed under a State Govt. and who are on deputation with the Central Govt.;

iii) who are appointed on contract basis; andiv) who are re-employed after their retirement.

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1.2.2 These Rules shall not apply to –

(a) Govt. servants not in whole-time employment;(b) persons in casual and daily-rated employment;(c) persons paid from contingencies;(d) Railway servants;(e) Members of the Armed Forces;(f) Local recruits in Indian Missions abroad; and(g) PeRs.ons eligible to any other form of travel concession available during

leave or otherwise.

1.3 Admissibility:

1. Any employee with one year of continuous service on the date of journey performed by him/his family is eligible for LTC.

Note: Period of unauthorized absence, declared under FR-17 A, will be treated as break in service for calculating the continuous period of service unless the same is condoned by the competent authority.

2. In the case of persons belonging to categories mentioned in Causes (ii), (iii) and (iv) of (1.2.1), the LTC shall be admissible on completion of one year’s continuous service under the Central Govt. and provided that it is certified by the appropriate administrative authority that the employee concerned is likely to continue to serve under the Central Govt. for a period of at least two years in the case of LTC to Home Town and at least four years in the case of LTC to any place in India to be reckoned from the date of his joining the post under the Central Govt..

3. In the case of Officers appointed on contract basis, where the initial contract is for one year but is later extended, the total duration of the contract will be taken into account for the purpose of LTC.

4. In the case of persons re-employed, immediately after retirement without any break, the period of re-employed service will be treated as continuous with the previous service for the purpose of LTC and the concession allowed for the re-employed period, provided that the LTC would have been admissible to the re-employed Officer had he not retired but had continued as serving Officer.

Illustration: If an Officer has availed of the concession to visit any place in India in respect of a block of four years before his retirement and he is re-employed without any break, he cannot avail this concession till the expire of the particular block of four years

1.4 Scope:

The LTC will cover the Govt. servant himself and his family.

Family means:

i) the Govt. servant’s wife or husband, as the case may be, and two surviving unmarried children or stepchildren wholly dependent on the Govt. servant, irrespective of whether they are residing with the Govt. servant or not;

ii) married daughters who have been divorced, abandoned or separated from their husbands and widowed daughters and are residing with the Govt. servant and are wholly dependent on the Govt. servant;

iii) parents and/or stepmother and stepfather wholly dependent on the Govt. servant irrespective of whether they are residing with Govt. Servant or not;

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iv) unmarried minor brothers as well as unmarried, divorced, abandoned, separated from their husbands or widowed sisters residing with and wholly dependent on the Govt. servant, provided their parents are either not alive or are themselves wholly dependent on the Govt. servant.

Explanations:

1. The restriction of the concession to only two surviving children or stepchildren shall not be applicable in respect of (i) those employees who already have more than two children prior to the earning into force of this restriction, i.e., 20-10-1997; (ii) children born within one year of the corning into farce of this restrict; (iii) where the number of children exceeds two as a result of second child birth resulting in multiple births.

2. Not more than one wife is included in the term “Family” for the purpose of these Rules. However, if a Govt. servant has two legally wedded wives and the second marriage is with the specific permission of the Govt., the second wife shall also be included in the definition of “Family”.

3. Though it is not necessary for the spouse and children to reside with the Govt. servant so as to be eligible for the LTC, the concession in their cases shall, however, be restricted to the actual distance travelled or the distance between the Headquarters/ place of posting of the Govt. servant and the Home Town/place of visit, whichever is less.

4. Children of divorced, abandoned, separated from their husbands or widowed sisters are not included in the term “Family”.

5. A member of the family whose income from. all sources, including pension, temporary increase in pension but excluding dearness relief on pension or stipend, etc. does not exceed Rs.3,5001/- p.m.. is deemed to be wholly dependent on the Govt. servant. [*As per 7 CPC it will be Rs.9000/-]

1.5 Type of LTC:

1.5.1 Home Town LTC: The LTC to Home Town shall be admissible irrespective of the distance between the Headquarters of the Govt. servant and his Home Town, once in a block of two calendar years, such as 1986-87, 1988- 89 and so on. Current two year block is 2016-2017.

1.5.2 Any Place in India: The LTC to any place in India shall be admissible irrespective of the distance of the place of visit from the Headquarters of the Govt. servant, once in a block of four calendar years, such as 1986- 89, 1990-93 and so on. Current four year block is 2014-2017.

1.5.3 A Govt. servant whose family lives away from him at his Home Town may, in lieu of all concessions under this scheme, including the LTC to visit any place in India once in a block of four years which would otherwise be admissible to him and members of his family, choose to avail of LTC for self only to visit the Home Town every year.

The above LTC may be availed as follows:

Year

Two-year block

Four-year block

Option-1 Option-2 Option-3

2010 Block-1 (2010-11)

(2010-13 Home Town Any Place in India/Home Town

Home Town

2011 Home Town -- -- -- --2012 Block-2

(2012-13Any Place in India

Home Town Home Town --

2013 Home Town -- -- -- --

1.5.4 LTC for Fresh Recruits:

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1. The 6th CPC had recommended that “Fresh Recruits” to the Central Govt. may be allowed to travel to their Home Town along with their families on three occasions in a block of four years and to any place in India on the fourth occasion. This was accepted by the Govt. and Orders were issued vide DoP&T O.M. No.31011/4/2008-Estt.(A) dated 23-9-2008.

2. This facility shall be available to the fresh recruits only for the first two blocks of four years applicable after joining the Govt. for the first time.

3. The first two blocks of four years shall apply with reference to the initial date of joining the Govt. service even though the Govt. servant may change the job within the Govt. subsequently. However, as per Rule 7 of CCS (LTC) Rules, 1988, the LTC entitlement of a fresh recruit will be calculated calendar year wise with effect from the date of completion of one year of regular service.

4. A fresh recruit who has joined Govt. service before 1-9-2008 (i.e. before the introduction of this scheme) and has not completed his first eight years of service as on 1-9-2008 will be eligible for this concession for the remaining time-period till the completion of first eight years of his/her service.

5. The first two blocks of four years of fresh recruits will be personal to them. On completion of eight years of LTC, they will be treated at par with other regular LTC beneficiaries as per the prescribed blocks like 2014-17, 2018-21, etc.

1.6 Grace Period:i) LTC of either type not availed till the end of the particular two year block period, it

can be availed during the succeeding year. For example: any Home Town or any place in India LTC against the block period 2014-15 can be availed during the grace period of one year, i.e., 2016, in such case journey can be started even on 31-12-2016 and returned journey being performed in 2017.

ii) Two LTC in a calendar year is permissible. If the Home Town LTC of the period 2014- 15 is availed in grace period in 2016, in the same year, Any Place in India LTC or Home Town LTC of the two year block of 2016-17 can be availed.

iii) There is no compulsion to avail LTC due for the earlier block should be availed first before availing the LTC of current block. Therefore in the above example, first we can avail LTC of block period 2016-17 and then LTC of block period 2014-15 at any time before the end of December 2016.

iv) No grace period is provided in case of entitlement of LTC as fresh recruits. Hence carryover of LTC to the next year is not allowed in case of a fresh recruit as he is already entitled to every year LTC. Hence, if a fresh recruit does not avail of the LTC facility in any year, his LTC will deem to have lapsed with the end of that year.

1.7 Home Town/Any Place in India:

Home Town means the town, village or any other place declared as such by the Govt. servant in the prescribed form and accepted by the controlling Officer. The necessary details may be entered in the service book. No detailed verification is necessary before accepting declaration initially.

Change of Home Town: The Home Town once declared and accepted by the controlling Officer shall be treated as final. In exceptional circumstances, the HoD or, if the Govt. servant himself is the HoD, the Administrative Ministry, may authorize a change in such declaration provided that, such a change shall not be made more than once during the service of a Govt. servant.

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The criteria mentioned below may, therefore, be applied one after the other to determine whether the Govt. servant’s declaration may be accepted-

i) Whether the place declared by Govt. servant is the one which requires his physical presence at interval and the Govt. servant visiting that place frequently.

ii) Whether the Govt. servant owns residential property in that place or whether he is a member of a joint family having such property there.

iii) Whether his near relations are resident in that place.

iv) Whether prior to his entry into Govt. service, the Govt. servant had been living there for some years

Note: The criteria, one after the other, need be applied only in cases where the immediately preceding criterion is not satisfied.

Where the Govt. servant or the family of which he is a member owns a residential or landed property in more than one place, it is left to the Govt. servant to make a choice giving reasons for the same, provided that the decision of the Controlling Officer whether or not to accept such place as the Home Town of the Govt. servant shall be final.

Any Place in India: The expression “any place in India” will cover any place within the territory of India whether it is on the mainland, or overseas. If there are any local restrictions on visits to places in border areas, it is the responsibility of the Govt. servant Undertaking the visit to fulfill the conditions for visit to the places which are subject to local restrictions.

1.8 Declaration of place of visit under LTC to any place in India:

i) Visit to the declared Home Town or declared place in any place in India LTC is essential without this LTC claim will not be considered.

ii) When the concession to visit any place in India is proposed to be availed of by a Govt. servant or any member of the family of such Govt. servant, the intended place of visit shall be declared by the Govt. servant in advance to his controlling Officer.

The declared place of visit may be changed before the commencement of the journey with the approval of his controlling Officer, but it may not be changed after the commencement of the journey except in exceptional circumstances where it is established that the request for change could not be made before the commencement of the journey owing to circumstances beyond the control of the Govt. servant.

This relaxation may be made by the Administrative Ministry/Department or by the HoD, as the case may be.

Note: Sanction of the Head of the Department would be required only if such change in the declared place of visit could not be intimated before the commencement of the outward journey.

1.9 Counting of LTC against particular blocks:

A Govt. servant and members of his family availing of LTC may travel in different groups at different times during a block of two or four years, as the case may be. The concession so availed of will be counted against the block of two years or four years within which the outward journey commenced, even if the return journey was performed after the expiry of the block of two years or four years. This will apply to availing of LTC carried forward in terms of Rule 10.

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1.10 Place to be visited by Govt. servant and members of his family under LTC to any place in India:

A Govt. servant and each member of his family may visit different places of their choice during a block of four years. It shall not be necessary for members of family of a Govt. servant to visit the same place as that visited by the Govt. servant himself at any time earlier during the same block.

1.11 Prior Intimation Necessary:

Before availing LTC for himself or any family members, prior intimation to the Controlling Officer is necessary.

1.12 Commencement of the journey:

In every case, the journey should be to the Home Town/ place of visit and back but it need not necessarily commence from or end at the Headquarters of the Govt. servant either in his own case or in the case of the family but the concession will be limited to the journey between the headquarters and Home Town/place of visit.

[Source: www.gconnect.in]

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