Clarification orders on Children Education Allowance - DOPT issued on 31.10.2017

Clarification orders on Children Education Allowance - DOPT issued on 31.10.2017

7th CPC:  Implementation of decision relating to the grant of children Education Allowance

No.A-27012/02/2017-Estt.(AL)
Government Of India
Ministry Of Personnel, Public Grievances and P&PW
Department Of Personnel & Training

Block-IV, Old JNU Campus, New Delhi
Dated: 31st October,2017

OFFICE MEMORANDUM

Subject: Recommendations of the Seventh Central Pay Commission - Implementation of decision relating to the grant of children Education Allowance.

The undersigned is directed to refer to this Department's O.M.No.12011/04/2008-Estt(AL) dated 11-09-2008 and O.M.No.A-27012/02/2017-Estt.(AL) dated 16-08-2017 on the subject mentioned above and to state that the reimbursement of Children Education Allowance for differently abled Children of government employees shall be payable at double the normal rates prescribed. The annual ceiling fixed for reimbursement of Children Education Allowance for differently abled children of government employees is now Rs.54,000/- The rest of the conditions will be the same as stipulated vide O.M.No.12011/04/2008-Estt(AL)dated 11-09-2008.

2. These orders shall be effective from 1st July,2017.

Hindi version follows.

sd/-
(Navneet Misra)
Under Secretary to the Government Of India

Source: www.dopt.gov.in

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Maximum age of joining National Pension System (NPS) increased from the existing 60 years to 65 years under NPS - Private Sector

Maximum age of joining National Pension System (NPS) increased from the existing 60 years to 65 years under NPS - Private Sector

In continuance of the several initiatives under taken by Pension Fund Regulatory and Development Authority (PFRDA) during the last few years to increase the pension coverage in the country, PFRDA has now increased the maximum age of joining under NPS-Private Sector (i.e. All Citizen and Corporate Model) from the existing 60 years to 65 years of age.

Now, any Indian Citizen, resident or non-resident, between the age of 60- 65 years, can also join NPS and continue up to the age of 70 years in NPS. With this increase of joining age, the subscribers who are willing to join NPS at the later stage of life will be able to avail the benefits of NPS.

NPS provides a very robust platform to the subscriber to save for his/her old age income security. Due to the better healthcare facilities and increased fitness, along with the opportunities and avenues available in the private sector as well as in the capacity of self-employment, more and more people in their late 50s or 60s are now living an active life allowing them to be employed productively.

The subscriber joining NPS beyond the age of 60 years will have the same choice of the Pension Fund as well as the investment choice as is available under the NPS for subscribers joining NPS before the age of 60 years.

Subscriber joining NPS after the age of 60 years will have an option of normal exit from NPS after completion of 3 years in NPS. In this case, the subscriber will be required to utilize at least 40% of the corpus for purchase of annuity and the remaining amount can be withdrawn in lump-sum.

In case of such subscriber willing to exit from NPS before completion of 3 years in the NPS, he/she will be allowed to do so, but in such case, the subscriber will have to utilize at-least 80% of the corpus for purchase of annuity and the remaining can be withdrawn in lumpsum.

In case of unfortunate death of the subscriber during his stay in NPS, the entire corpus will be paid to the nominee of the subscriber.

The increase in joining age will provide the options to the subscribers who are at the fag-end of the employment and expecting lump-sum amount at the time of retirement, but willing to defer their retirement planning for future, to open the NPS account and contribute the lump-sum corpus to NPS for better fund management by Professional Fund Manager to fetch better returns and plan for the regular income after some time. The Annuity rates available in the older age fetch better annuities than that at the age of 60 or less age.

This initiative will allow a larger segment of the society particularly senior citizens to reap the benefits of NPS and plan for their regular income.

PIB

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Bank Employees DA from Nov 2017 to Jan 2018

Bank Employees DA from Nov 2017 to Jan 2018

The calculation of Dearness Allowance for bank employees is almost finalized from Nov 2017 to Jan 2018.

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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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