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Saturday, 26 October 2013

Subsistence Allowance during Suspension - for information

Subsistence Allowance during Suspension - for information

THE ALL INDIA SERVICES(DISCIPLINE AND APPEAL) RULES, 1969

4. Subsistence allowance during suspension.
4(1) A member of the Service under suspension or deemed to have been placed under suspension by the Government concerned shall be entitled to receive from that Government:-
4(1)(a) a subsistence allowance at an amount equal to the leave salary which a member of the Service would have drawn if he had been on leave on half-average pay or on half pay and in addition, dearness allowance, if admissible on the basis of such leave salary; Provided that where the period of suspension exceed three months, the authority which made or is deemed to have made the order of suspension shall be competent to vary the amount of subsistence allowance for any period subsequent to the period of the first three months as follows:

(i) the amount of subsistence allowance may be increased by a suitable amount, not exceeding 50 per cent of the subsistence allowance admissible during the period of the first three months, if, in the opinion of the said authority, the period of suspensions has been prolonged for reasons, to be recorded in writing, not directly attributable to the member of the Service;
(ii) the amount of the subsistence allowance may be reduced by a suitable amount, not exceeding 50 per cent of the subsistence allowance admissible during the period of the first three months, if in the opinion of the said authority, the period of suspension has been prolonged for reasons, to be recorded in writing directly attributable to a member of the Service;
(iii) the rate of the dearness allowance will be based on the increased or, as the case may be, the reduced amount of subsistence allowance admissible under sub-clause (i) or sub-clause (ii) above.
4(1)(b) any other compensatory allowance admissible from time to time on the basis of pay of which a member of the Service was in receipt on the date of suspension, subject to the fulfillment of other conditions laid down for the drawal of such allowance.
4(2) No member of the Service shall be entitled to receive payment under sub-rule (1) unless he furnished a certificate that he is not engaged in any other employment, business, profession or vocation.
4(3) The authority to grant subsistence allowance shall be the suspending authority.
Government of India's Decisions

(1) The Government of India have decided that:
(i) the amount of subsistence allowance once granted should be varied by the suspending authority under the first proviso to this rule only after recording in writing the reasons for increasing or decreasing the amount;
(ii) a member shall not be entitled to compensatory allowance of which he was in receipt prior to suspension unless the suspending authority is satisfied that he continues to meet the expenditure for which they were granted.
[G.I., M.H.A. Letter No. 13/7/58-AIS (III), dated 18th October, 1958, read with No. 7/20/59-AIS (II), dated the 17th November, 1959]

(2) The Government of India have decided that the following deductions should be enforced from subsistence allowance:-
(i) Income tax and super tax (provided the member's annual income calculated with reference to subsistence allowance is taxable).
(ii) House rent and allied charges i.e. electricity, water furniture etc.
(iii) Repayment of loans and advances taken from Government at such rates as the competent authority deems it right to fix.
(2.2) The following deductions should not be made except with a member's written consent letter-
(a) Premia due on Postal Life Assurance Policies.
(b) Amounts due to Co-operative Stores and Co-operative Credit Societies.
(c) Refund of Advances taken from General Provident Fund.
 
(2.3) The following deductions should not be made from subsistence allowances:-
(i) Subscription to the All India Services Provident Fund.
(ii) Amounts due on Court attachments.
(iii) Recovery of loss to Government for which a member is responsible.
 
(2.4) There is no bar to the recovery of overpayments from subsistence allowance but the competent authority will exercise discretion in deciding whether recovery should be held wholly in abeyance during the period of suspension or it should be effected at full or reduced rate depending on the circumstances of each case.
[G.I., M.H.A. letter No. 7/18/59-AIS (II), dated 21st October, 1959]
 
(3) A question having arisen, it was decided that an officer (under suspension) is entitled to receive subsistence allowance at the rate equal to leave salary which he would have drawn while on leave on half average pay or half pay as the case may be, for the first twelve months. If after the expiry of that period, the competent authority does not find it necessary to increase or decrease the amount, the officer (under suspension) will continue to receive the same amount of subsistence allowance and it is not necessary to issue fresh orders in this regard.
[G.I., M.H.A. letter No. 7/8/62-AIS (III), dated 5th May, 1962]
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CPCB Order – Submission of Income Details & proof of savings for income tax financial year 13-14

CPCB Order - Submission of Income Details & proof of savings for income tax financial year 13-14


Central Pollution Control Board, New Delhi
File No. AC-101/05/VG/2013-14/
September 24, 2013
CIRCULAR

Subject: Income details & proof of savings for tax calculation / deduction purposes for FY 2013-2014

The government of India imposes an income tax on taxable income of individuals. Levy of tax is separate on each of the persons. The levy is governed by the Indian Income Tax Act, 1961. The Indian Income Tax Department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance, Govt. of India. Income tax is a key source of funds that the government uses to fund its activities and serve the public.

Section 192 of the I.T.Act, 1961 provides that every person (DDO in case of CPCB) responsible for paying any income which is chargeable under the head ‘salary, shall deduct income tax on the estimated income of the assessee under the head salaries. The tax is required to be calculated at the average rate of income tax as computed on the basis of the rates in force. The deduction is to be made at the time of the actual payment. However, no tax is required to be deducted at source, unless the estimated salary income exceeds the maximum amount not chargeable to tax applicable in case of an individual during the relevant financial year. The tax once deducted is required to be deposited in government account and a certificate of deduction of tax at source (also referred as Form No.16) is to be issued to the employee. Finally, the employer/deductor is required to prepare and file quarterly statements in form No.24Q with the Income-tax Department PAN and address are mandatory. If not furnished, tax at source is to be deducted at the prescribed rates or 20% whichever is higher without giving any rebate/deduction.

ArrangementsBy 30th November 2013By 15th February 2014
AnnexureI & II along-with proof of the savings (self-attested) till Nov. 30th 2013.Only the documentary proof (Annexure need not be sent again) of the proposed savings (self-attested) declared in annexure II.
DeclarationDeclaration of Proposed savings in the prescribed column in annexure II which are proposed to be made after 30th November 2013 for 2013-2014.Proposed savings or proof of the savings will not be considered after this date, even if submitted.
Last Date30th November 201315th February 2014)

In case, no declaration is received by November 30th 2013, due tax will be deducted as per the current tax structure.  soft copy of this circular & saving submission annexure are also available at the employees’ corner on the CPCB’s web-site i.e. http://www.cpcb.nic.in/employee/itcircular13-14.pdf & saving submission annexure http://www.cpcb.nic.in/employee/savingsubmission13-14.pdf at Intranet portal (http://10.24.84.156:8080/cpcb.htm).

(M.S. Bansal)
Accounts Officer & I/C F&A
Income Tax Rates for the Financial Year 2013-2014

For All Assesses:
Upto Rs.2,00,000/-NIL
Rs.2,00,010/- to Rs.5,00,000/-@ 10% of (total income minus Rs.2,00,000)
Rs.5,00,010/- to Rs.10,00,000/-Rs.30,000/- + 20% of (total income minus Rs.5,00,000)
Rs.10,00,010/- & aboveRs.1,30,000/- + 30% of (total income minus Rs.10,00,000)

Things one must know:
1. As per new section 87A wef AY 2014-2015 onwards:
An assessee, being an individual resident in India, whose total income does not exceed five hundred thousand rupees, shall be entitled to a deduction, from the amount of income-tax (as computed before allowing the deductions under this Chapter) on his / her total income with which he/she is chargeable for any assessment year, of an amount equal to hundred per cent of such income-tax or an amount of two thousand rupees, whichever is less.

2. Education Cess 2% +Secondary and Higher Secondary Education Cess 1% Education Cess is applicable (2%+1%)@ 3% on income tax

3. Threshold limit of exemption from personal income tax in the case of all assesses is Rs.2,00,000. The threshold limit for a resident woman assessee is also Rs.200,000, while for a resident senior citizen over 60 years is Rs.2,50,000 and for senior citizen over 80 years is Rs.500,000.

4. The last date for filing of individual income tax return with the concerned ITO is 31st July 2014. For the Assessment year 2013-14, E-filing must for people with annual income above Rs 5 lakh.

5. Tax payers with salary income of up to Rs.5 lakh and interest from savings bank accounts up to `10,000 is required to file income tax returns in either mode manually or e.filing.
(M.S. Bansal)
Accounts Officer
& I/C F&A
Source: /www.cpcb.nic.in
[http://www.cpcb.nic.in/employee/itcircular13-14.pdf]
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Implementation of LARSGESS amongst Railway employees in Gp Rs 1800/-

Implementation of LARSGESS amongst Railway employees in Gp Rs 1800/-

No.II/34/Pt.9
Dated: 23/10/2013
The Secretary (E),
Railway Board,
NEW DELHI

Dear Sir,

Sub: Implementation of LARSGESS amongst Railway emproyees in GP Rs 1800/-

Federation wishes to bring to the notice of Rairway Board grievance railway employees working on Delhi Division/Northern Railway safety categories (Loco Pilots) and eligible to avail benefit under LARSGESS whose wards had appeared in the Aptitude test of December 2011 cycle but unfortunately could not qualify. It has been reported to NFIR that when the staff represented for 2nd chance pursuant to instructions of Railway Board vide letter no. E(P&A)I-2010/RT-2 dated 29/03/2011, as applicable in written test, Administration did not allow. This is grossly unjustified. A copy of representation submitted by the staff is enclosed for reference.
NFIR, therefore, requests Railway Board to consider and issue suitable instructions to all zones for considering cases of cycle of December 2011 and onwards for granting 2nd chance to clear aptitude test, as a special case. A copy of the instructions issued may be endorsed to the Federation.
Yours faithfully,
(M.Raghavaiah)
General Secretary
Source: NFIR
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Timely payment of dues of encashment of leave to Government servants retiring on attaining the age of superannuation — need to obviate delays in payment of such dues

Timely payment of dues of encashment of leave to Government servants retiring on attaining the age of superannuation — need to obviate delays in payment of such dues

No. 18019/6/2013-Estt(L)
Government of India/Bharat Sarkar
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training

New Delhi, the 21 October, 2013
 
OFFICE MEMORANDUM

Subject: Timely payment of dues of encashment of leave to Government servants retiring on attaining the age of superannuation — need to obviate delays in payment of such dues – regarding.

The undersigned is directed to state that in terms of the provisions of rule 39 of the CCS(Leave) Rules, 1972, the authority competent to grant leave is suo mote required to issue an order granting cash equivalent of leave salary for both earned leave and half pay leave, if any, at the credit of the Government servant on the date of his retirement, subject to the prescribed limits.

2. It has since been brought to the notice of this Department that the concerned administrative authorities as indicated in First Schedule to the said rules including authorities subordinate to the leave sanctioning authorities to whom such powers have been delegated, are not ensuring that the dues, as admissible to a Government servant retiring on attaining the age of superannuation, are promptly paid. This has led to avoidable litigation where courts have been directing payment of interest on such delayed payments. It has been observed from the references received in this Department that the delays in such payments are predominantly due to avoidable administrative reasons relating to processing of such cases.

3. It is further stated that the Leave Account of a Government servant is a dynamic document which is required to be revisited periodically to record credits of Earned Leave and Half Pay Leave in terms of provisions of rules 26 and 29 of the CCS(Leave) Rules, 1972 with entries made on each occasion the Government servant avails the leave of the kind due and admissible to him Further, the said rules envisage that advance credits be made in the leave account of the Government servant and a constant check maintained to ensure that the total accumulations at any given time do not exceed 300+15 days.

4. Delays in reckoning the leave accumulations at the credit of Government servant at any stage, particularly at the time of his retirement on superannuation, cannot be acceptable and can be construed as administrative lapse, liable to attract provisions of the CCS(Conduct) Rules, 1964 and CCS(CCA) Rules, 1965. All cases
of delay may be looked into and delays in disbursement of dues to Government servants retiring on attaining the age of superannuation be avoided.

5. The administrative authorities may consider putting in place a mechanism to check such delays and define various processing parameters and time lines viz. issuance of orders in respect of such retiring Government servants who have 300+15 days earned leave at their credit on the 20th of the month in which they are retiring as any leave availed by such Government servants shall not impact the maximum ceiling of encashment of such leave even if any request is made for grant of earned leave during the said period. The possibility of e-transfer of dues can also be worked out in consultation with respective P&AOs.

6. All Ministries/Departments are accordingly advised to bring the position referred to in this OM to the notice of all concerned from the perspective of ensuring that the dues of leave encashment in respect of Government servants retiring on attaining the age of superannuation are discharged with due promptness. It maybe ensured that sanction orders, in this regard are issued timely, so that dues admissible to the Government servants on attaining the age of superannuation, on account of encashment of leave, are discharged as soon as possible, preferably on the next working day following the date of their retirement on superannuation.
sd/-
(Mukul Ratra)
Director
Source: www.persmin.nic.in
[http://ccis.nic.in/WriteReadData/CircularPortal/D2/D02est/18019_6_2013-Estt.L-21102013.pdf]
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