Journey to Headquarters on LTC in respect of dependent family members of the Government servant

Journey to Headquarters on LTC in respect of dependent family members of the Government servant

No. 31011/5/2015-Estt.A-IV
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training
Establishment A-IV Desk

North Block New Delhi.
Dated October 31,2017

OFFICE MEMORANDUM

Subject: Journey to Headquarters on LTC in respect of dependent family members of  the Government servant - Clarification - reg.

The undersigned is directed to refer to this Department's O.M. No. 31011/14/86-Estt.(A-1V) dated 08.05.1987, which inter alia provides that the Govt. servant and the members of the family may claim LTC independently, however, reimbursement in such cases will be restricted to the actual distance travelled by the family or the distance between the headquarters/place of posting of the Government servant and the place visited/hometown, whichever is less.

2. Restriction of reimbursement to the distance from the Headquarter/place of posting creates an anomalous situation where the Government servant seeks to avail of LTC in respect of members of the family to the Headquarters/place of posting either from the Home town of the Government servant or from anywhere else. For illustration, a dependent child of a Govt. servant (posted in Delhi) staying and pursuing studies in Mumbai may visit a Government servant at his Headquarters/place of posting (i.e. Delhi) on LTC, however, reimbursement in such case shall be admissible for distance between the Headquarters and place of visit (which in this case is Headquarters itself), which shall be NIL in this case.

3.To resolve the issue, the matter has been considered by this Department in consultation with Joint Consultative Machinery - Staff side and Department of Expenditure. It is clarified that full reimbursement as per the entitlement of the Government servant shall be allowed for journey(s) performed on LTC by the family members from any place in India to Headquarters/place of posting of the Government servant and back. When such journey is performed from the Home Town, the LTC shall be counted against 'Home Town' LTC and in case the journey is from any other place in India, then it shall be counted against 'Any place in India' LTC.

4. The provisions of this OM (para 3) will have prospective effect.

5. Hindi version will follow.

(Surya Narayan Jha)
Under Secretary to the Government of India

To
The Secretaries
All Ministries/Departments of Government of India
(As per the standard list)

Source: DoPT Orders 2017

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Income Tax : List of Taxable Elements of Pay - PCDA

Income Tax : List of Taxable Elements of Pay - PCDA 

Pune

1. Taxable Element of Pay 

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

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

2.    Non-Taxable Elements of Pay 

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

Note:
1. Provisions are applicable equally for monthly payment of Allowances as well as arrears for the said head of Pay/ Allowances.
2. *Salary for this purpose includes Pay in Pay Band + Grade Pay + MSP (w.e.f. 01 Sep 08) + DA + NPA (if any).

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

Authority: https://pcdaopune.gov.in/

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Hospitality by suppliers, vendors to the Government Officials

Hospitality by suppliers, vendors to the Government Officials: Fin Min Order

No.F.11/13/2017-PPD
Ministry of Finance
Department of Expenditure
PP Division

516, Lok Nayak Bhawan, New Delhi.
Dated 24th October, 2017.

Office Memorandum

Subject : Hospitality by suppliers/ vendors to the Government Officials - reg.

It has been brought to the notice of this Department that in the contracts signed with suppliers by some of the Ministries/ Departments have clauses of pre-inspection at the firm’s premises, where there is a provision that the suppliers or the vendors will pay for the travel, stay, hospitality and other expenses of the Inspecting officials. This is not in keeping with need to safeguard the independence of the inspecting teams. Such provisions in contracts need to be discouraged, so that Inspections are not compromised. Necessary steps may be taken to strictly avoid such provisions in the contracts with suppliers/ vendors.

Sd/-
(Vinaya T Likhar)
Under Secretary to the Government of India

Source: finmin.nic.in

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Expected DA From Jan 2018 - AICPIN for the Month of September 2017

Expected DA From Jan 2018 - AICPIN for the Month of September 2017

AICPIN for the Month of September 2017

No.5/1/2017-CPI
GOVERNMENT OF INDIA
MINISTRY OF LABOUR & EMPLOYMENT
LABOUR BUREAU

CLEREMONT, SHIMLA-171004
DATED: 31st October, 2017

Press Release

Consumer Price Index for Industrial Workers (CPI-IW) - September, 2017

The All-India CPI-IW for September, 2017 remained stationary at 285 (two hundred and eighty five). On 1-month percentage change, it remained static between August, 2017 and September, 2017 when compared with the decrease of (-) 0.36 per cent for the corresponding months of last year.

The maximum downward pressure to the change in current index came from Food group contributing (-) 1.26 percentage points to the total change. At item level, Fish Fresh, Onion, Bitter Gourd, Brinjal, Carrot, Gourd, Lady’s Finger, Potato, Tomato, Torai, Cucumber, Apple, Banana, etc. are responsible for the decrease in index. However, this decrease was checked by Rice, Wheat Atta, Arhar Dal, Coconut Oil, Poultry (Chicken), Chillies Green, Cauliflower, Green Coriander Leaves, Peas, Coconut, Bidi, Cigarette, Cooking Gas, Petrol, Tailoring Charges, etc., putting downward pressure on the index.

The year-on-year inflation measured by monthly CPI-IW stood at 2.89 per cent for September, 2017 as compared to 2.52 per cent for the previous month and 4.14 per cent during the corresponding month of the previous year. Similarly, the Food inflation stood at (+) 1.30 per cent against (+) 1.61 per cent of the previous month and 4.05 per cent during the corresponding month of the previous year.

At centre level, Tiruchirapally, Varanasi, Lucknow, Quilon and Salem reported the maximum decrease of 4 points each followed by Giridih, Bhilwara, Raniganj, Bengaluru, Faridabad, Vishakhapathnam, Jamshedpur and Haldia (3 points each). Among others, 2 points decrease was observed in 12 centres and 1 point in 18 centres. On the contrary, Tripura recorded a maximum increase of 7 points followed by Bhilai (6 points), Siliguri and Doom-Dooma Tinsukia (5 points each). Among others, 4 points increase was observed in 2 centres, 3 points in 2 centres, 2 points in 4 centres and 1 point in 10 centres. Rest of the 13 centres indices remained stationary.

The indices of 44 centres are below All-India Index and 33 centres indices are above national average. The index of Tiruchirapally centre remained at par with All-India Index. The next issue of CPI-IW for the month of October, 2017 will be released on Thursday, 30th November, 2017. The same will also be available on the office website WWW. labourbureaunew.gov.in.

(AMRIT LAL JANGID)
DEPUTY DIRECTOR

PIB

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