Empanelled Hospitals as on 08-02-2017
http://www.cghschennai.tn.nic.in/list%20of%20hco%2080217.PDF
http://www.cghschennai.tn.nic.in/list%20of%20hco%2080217.PDF
20 February, 2017
15 February, 2017
VIKALP Scheme in Indian Railway
VIKALP Scheme
IMPORTANT PASSENGER INFORMATION:- PLEASE NOTE
Opting for VIKALP does not mean that confirmed berth will be provided to passengers in alternate train. It is subject to train and berth availability.Once confirmed in Alternate train, Cancellation charges will be as per your berth/train status in alternate train.In this scheme, your boarding and terminating station might change to nearby cluster stations.You can be transferred to any alternate train available within 12 Hrs from the scheduled departure of original train, in which you have booked.Please check PNR status after charting.GENERAL TERMS AND CONDITIONS:
The scheme is being launched on pilot basis on Delhi-Lucknow and Delhi-Jammu sector only.The scheme is implemented only across Mail/Express trains of same category.The scheme is applicable to all waiting list passengers irrespective of booking quota and concession. In pilot phase the scheme will be available on few pre-designated trains in the above sectors only.Under this scheme, passengers will give choice to opt for VIKALP scheme.VIKALP opted passengers who booked in waiting and remain fully Wait listed after charting will only be considered for allotment in the alternate train.Fully WL passengers opted for VIKALP should check PNR status after charting.No extra charges shall be taken from passenger or any refund shall be provided for difference of fare.Either all passengers of a PNR or none will be transferred to alternate train in same class. The passenger can be considered for shifting to a train leaving from any station amongst the cluster of stations defined by Railways based on the convenience of the passengers to a station serving the destination station on the same analogy.The VIKALP opted passengers who have been provided accommodation in the alternate train will not figure in the wait listed charts of their original train. A separate list of passengers transferred in alternate train will be pasted along with the CONFIRMED and WAITLIST charts.The passenger allotted alternate accommodation can travel in the alternate train on authority of original ticket.Wait listed passengers of original train shall not be allowed to board the original train if allotted alternate accommodation.Passengers once provided alternate accommodation in alternate train will be treated as normal passengers in alternate train and will be eligible for up gradation.In rare situations, passengers who have been provided alternate accommodation might get dropped/re-allotted in alternate train due to last minute change in composition of the alternate train at the time of chart preparation. So, passengers who have been provided alternate accommodation should check PNR status also after preparation of charts of the alternate train for final status.This information will be available on Call Centre (139), PRS Enquiry Counters, Passenger Operated Enquiry Terminals installed at stations and WEB ENQUIRY onwww.indianrail.gov.inWhen VIKALP opted passenger opts to cancel, after he has been given an alternate accommodation, he will be treated as a CONFIRMED passenger and the cancellation rules will apply accordingly.No refund for difference of fare between the original train and the alternate train, including Tatkal charges, will be given to re-allocated passengers.Once an VIKALP opted passenger has been allotted alternate accommodation, journey modification will not be permitted. If required, the passenger will have to cancel the ticket and book a fresh ticket for modified journey.When a passenger who has been allotted alternate accommodation has not performed his journey in the alternate train, he can claim for refunds by filing a TDR request.
IMPORTANT PASSENGER INFORMATION:- PLEASE NOTE
Opting for VIKALP does not mean that confirmed berth will be provided to passengers in alternate train. It is subject to train and berth availability.Once confirmed in Alternate train, Cancellation charges will be as per your berth/train status in alternate train.In this scheme, your boarding and terminating station might change to nearby cluster stations.You can be transferred to any alternate train available within 12 Hrs from the scheduled departure of original train, in which you have booked.Please check PNR status after charting.GENERAL TERMS AND CONDITIONS:
The scheme is being launched on pilot basis on Delhi-Lucknow and Delhi-Jammu sector only.The scheme is implemented only across Mail/Express trains of same category.The scheme is applicable to all waiting list passengers irrespective of booking quota and concession. In pilot phase the scheme will be available on few pre-designated trains in the above sectors only.Under this scheme, passengers will give choice to opt for VIKALP scheme.VIKALP opted passengers who booked in waiting and remain fully Wait listed after charting will only be considered for allotment in the alternate train.Fully WL passengers opted for VIKALP should check PNR status after charting.No extra charges shall be taken from passenger or any refund shall be provided for difference of fare.Either all passengers of a PNR or none will be transferred to alternate train in same class. The passenger can be considered for shifting to a train leaving from any station amongst the cluster of stations defined by Railways based on the convenience of the passengers to a station serving the destination station on the same analogy.The VIKALP opted passengers who have been provided accommodation in the alternate train will not figure in the wait listed charts of their original train. A separate list of passengers transferred in alternate train will be pasted along with the CONFIRMED and WAITLIST charts.The passenger allotted alternate accommodation can travel in the alternate train on authority of original ticket.Wait listed passengers of original train shall not be allowed to board the original train if allotted alternate accommodation.Passengers once provided alternate accommodation in alternate train will be treated as normal passengers in alternate train and will be eligible for up gradation.In rare situations, passengers who have been provided alternate accommodation might get dropped/re-allotted in alternate train due to last minute change in composition of the alternate train at the time of chart preparation. So, passengers who have been provided alternate accommodation should check PNR status also after preparation of charts of the alternate train for final status.This information will be available on Call Centre (139), PRS Enquiry Counters, Passenger Operated Enquiry Terminals installed at stations and WEB ENQUIRY onwww.indianrail.gov.inWhen VIKALP opted passenger opts to cancel, after he has been given an alternate accommodation, he will be treated as a CONFIRMED passenger and the cancellation rules will apply accordingly.No refund for difference of fare between the original train and the alternate train, including Tatkal charges, will be given to re-allocated passengers.Once an VIKALP opted passenger has been allotted alternate accommodation, journey modification will not be permitted. If required, the passenger will have to cancel the ticket and book a fresh ticket for modified journey.When a passenger who has been allotted alternate accommodation has not performed his journey in the alternate train, he can claim for refunds by filing a TDR request.
13 February, 2017
Gratuity Benefits under National Pension System (NPS)
Gratuity Benefits under National Pension System (NPS)
Press Information Bureau
Government of India
Ministry of Finance
03-May-2013 16:54 IST
Gratuity Pay under New Pension System
Death-cum-Retirement Gratuity is paid to Central Government employees under New Pension System (NPS) as it is paid under the old pension scheme. The monthly annuity under the New Pension System (NPS) is only a replacement of pension on retirement and family pension of death after retirement. The benefits of Death cum Retirement Gratuity (DCRG) and pension/family pension have been provisionally allowed, vide the Office Memorandum of Department of Pension and Pensioners’ Welfare No. 38/41/06-P & PW(A) dated 5.5.2009 in respect of Central Government servants covered under NPS in cases where a Government Servant is retired on invalidation/disability and in the case of death of a Government servant in service on the same rates as are applicable under the old pension scheme Central Civil Service (Pension) Rules, 1972. The retirement gratuity is payable to the retiring Government servant. A minimum of 5 years’ qualifying service and eligibility to receive service gratuity/pension is essential to get this one time lump sum benefit. Retirement gratuity is calculated @ 1/4th of a month’s Basic Pay plus Dearness Allowance drawn before retirement for each completed six monthly period of qualifying service. The maximum retirement gratuity payable is 16½ times the Basic Pay, subject to a maximum of Rs. 10 lakh. If the Government Servant dies while in service, the death gratuity shall be paid to his family at rates furnished in the table below:
Sl. No.
Length of Qualifying Service
Rate of Death Gratuity
1.
Less than one year
2 times of emoluments
2.
One year or more but less than 5 years
6 times of emoluments
3.
5 years or more but less than 20 years
12 times of emoluments
4.
20 years or more
Half of emoluments for every completed six monthly period of qualifying service subject to a maximum of 33 times of emoluments.
Maximum amount of Death Gratuity admissible is Rs, 10 lakh with effect from 1.1.2006.
This was stated by Minister of State for Finance, Shri Namo Narain Meena, in written reply to a question in the Lok Sabha today.
Source: PIB News
Press Information Bureau
Government of India
Ministry of Finance
03-May-2013 16:54 IST
Gratuity Pay under New Pension System
Death-cum-Retirement Gratuity is paid to Central Government employees under New Pension System (NPS) as it is paid under the old pension scheme. The monthly annuity under the New Pension System (NPS) is only a replacement of pension on retirement and family pension of death after retirement. The benefits of Death cum Retirement Gratuity (DCRG) and pension/family pension have been provisionally allowed, vide the Office Memorandum of Department of Pension and Pensioners’ Welfare No. 38/41/06-P & PW(A) dated 5.5.2009 in respect of Central Government servants covered under NPS in cases where a Government Servant is retired on invalidation/disability and in the case of death of a Government servant in service on the same rates as are applicable under the old pension scheme Central Civil Service (Pension) Rules, 1972. The retirement gratuity is payable to the retiring Government servant. A minimum of 5 years’ qualifying service and eligibility to receive service gratuity/pension is essential to get this one time lump sum benefit. Retirement gratuity is calculated @ 1/4th of a month’s Basic Pay plus Dearness Allowance drawn before retirement for each completed six monthly period of qualifying service. The maximum retirement gratuity payable is 16½ times the Basic Pay, subject to a maximum of Rs. 10 lakh. If the Government Servant dies while in service, the death gratuity shall be paid to his family at rates furnished in the table below:
Sl. No.
Length of Qualifying Service
Rate of Death Gratuity
1.
Less than one year
2 times of emoluments
2.
One year or more but less than 5 years
6 times of emoluments
3.
5 years or more but less than 20 years
12 times of emoluments
4.
20 years or more
Half of emoluments for every completed six monthly period of qualifying service subject to a maximum of 33 times of emoluments.
Maximum amount of Death Gratuity admissible is Rs, 10 lakh with effect from 1.1.2006.
This was stated by Minister of State for Finance, Shri Namo Narain Meena, in written reply to a question in the Lok Sabha today.
Source: PIB News
Central Civil Services (Leave Travel Concession) Rules, 1988 – Fulfillment of procedural requirements- Clarification reg.
Central Civil Services (Leave Travel Concession) Rules, 1988 – Fulfillment of procedural requirements- Clarification reg.
No.31011/3/2015-Estt.(A.IV)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training
Establishment A-IV Desk
North Block, New Delhi-110001
Dated February 9, 2017
OFFICE MEMORANDUM
Subject:- Central Civil Services (Leave Travel Concession) Rules, 1988 – Fulfillment of procedural requirements- Clarification reg.
The undersigned is directed to refer to para 8 and 9 of the Guidelines enclosed in this Department’s O.M. of even number dated 18.2.2016 on the above noted subject and to say that the issues have been revisited. It has been decided that the cases where a Government servant travels on LTC upto 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 Government 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 upto the declared place of visit.
(b) If a public transport is available in a particular area, the Government 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 Government 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 Government servant. Beyond this, the expenditure shall be borne by the Government servant.
(d) Furnishing of false information will attract disciplinary action under the CCS(CCA) Rules, 1965.
Note: For the purpose of these rules, the expression ‘Public Transport” means all vehicles, including trains and airplanes operated by the Tourism Development Corporations in the Public Sector, State Transport Corporations and Transport services run by other Government or local bodies.
sd/-
(Surya Narayan Jha)
Under Secretary to the Government of India
Authority: http://dopt.gov.in/
No.31011/3/2015-Estt.(A.IV)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training
Establishment A-IV Desk
North Block, New Delhi-110001
Dated February 9, 2017
OFFICE MEMORANDUM
Subject:- Central Civil Services (Leave Travel Concession) Rules, 1988 – Fulfillment of procedural requirements- Clarification reg.
The undersigned is directed to refer to para 8 and 9 of the Guidelines enclosed in this Department’s O.M. of even number dated 18.2.2016 on the above noted subject and to say that the issues have been revisited. It has been decided that the cases where a Government servant travels on LTC upto 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 Government 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 upto the declared place of visit.
(b) If a public transport is available in a particular area, the Government 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 Government 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 Government servant. Beyond this, the expenditure shall be borne by the Government servant.
(d) Furnishing of false information will attract disciplinary action under the CCS(CCA) Rules, 1965.
Note: For the purpose of these rules, the expression ‘Public Transport” means all vehicles, including trains and airplanes operated by the Tourism Development Corporations in the Public Sector, State Transport Corporations and Transport services run by other Government or local bodies.
sd/-
(Surya Narayan Jha)
Under Secretary to the Government of India
Authority: http://dopt.gov.in/
The Fundamental (Amendment) Rules, 2017
The Fundamental (Amendment) Rules, 2017
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Personnel and Training)
NOTIFICATION
New Delhi, the 23rd January, 2017
G.S.R. 69(E).—In exercise of the powers conferred by the proviso to the article 309 of the Constitution, the President hereby makes the following rules further to amend the Fundamental Rules, 1922, namely : –
1. (1) These rules may be called the Fundamental (Amendment) Rules, 2017
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Fundamental Rules, 1922, in rule 56, in clause (d), after the sixth proviso, the following proviso shall be inserted, namely:–
“Provided also that notwithstanding anything contained in the fifth proviso, the Central Government may, if considers necessary, in public interest, so to do, give an extension in service for a further period not exceeding one year beyond the said period of two years to the Foreign Secretary”.
[F. No. 26012/1/2017-Estt. (A-IV)]
GYANENDRA DEV TRIPATHI, Jt. Secy.
Click to view the order
Authority: http://dopt.gov.in/
http://document.ccis.nic.in/WriteReadData/CircularPortal/D2/D02est/26012_1_2017-Estt.A-IV-23012017.pdf
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Personnel and Training)
NOTIFICATION
New Delhi, the 23rd January, 2017
G.S.R. 69(E).—In exercise of the powers conferred by the proviso to the article 309 of the Constitution, the President hereby makes the following rules further to amend the Fundamental Rules, 1922, namely : –
1. (1) These rules may be called the Fundamental (Amendment) Rules, 2017
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Fundamental Rules, 1922, in rule 56, in clause (d), after the sixth proviso, the following proviso shall be inserted, namely:–
“Provided also that notwithstanding anything contained in the fifth proviso, the Central Government may, if considers necessary, in public interest, so to do, give an extension in service for a further period not exceeding one year beyond the said period of two years to the Foreign Secretary”.
[F. No. 26012/1/2017-Estt. (A-IV)]
GYANENDRA DEV TRIPATHI, Jt. Secy.
Click to view the order
Authority: http://dopt.gov.in/
http://document.ccis.nic.in/WriteReadData/CircularPortal/D2/D02est/26012_1_2017-Estt.A-IV-23012017.pdf
Employment News Weekly Highlights – 11.2.2017 to 17.2.2017
Employment News Weekly Highlights – 11.2.2017 to 17.2.2017
This week Employment News has published some important vacancies through its official portal. In that the Ordnance Factory Medak under the Ministry of Defence required 370 technicians as Electrician, Fitter, Machinist, Welder. And the last date to apply for the posts by 10th March, 2017.
JOB HIGHLIGHTS
UNION PUBLIC SERVICE COMMISSION, NEW DELHI
Name Of Post : Regional Director, Skipper, Specialist Grade III Assistant Professor, Medical Officers
No.of Vacancies : 83
Last Date :02.03.2017
CHENNAI PETROLEUM CORPORATION LIMITED
Name Of Post : Jr.Engineering Assistant IV, Jr. Quality Control Analyst IV, Jr. Technical Assistant IV etc
No.of Vacancies : 94
Last Date :27.02.2017
JAWAHARLAL NEHRU UNIVERSITY, NEW DELHI
Name Of Post : Professor, Associate Professor and Assistant Professor
No.of Vacancies : 98
Last Date :14.03.2017
ORDANANCE FACTORY MEDAK
Name Of Post : Electrician, Fitter, Machinist, Welder etc
No.of Vacancies : 370
Last Date :10.03.2017
ALL INDIA INSTITUTE OF MEDICAL SCIENCES, RISHIKESH
Name Of Post : Senior Resident
No.of Vacancies : 89
Last Date :20.02.2017
MINERAL EXPLORATION CORPORATION LIMITED, NAGPUR
Name Of Post : Assistant Geologist, Assistant Chemist, Assistant Geophysicist
No.of Vacancies : 35
Last Date :03.03.2017
Source : http://employmentnews.gov.in
This week Employment News has published some important vacancies through its official portal. In that the Ordnance Factory Medak under the Ministry of Defence required 370 technicians as Electrician, Fitter, Machinist, Welder. And the last date to apply for the posts by 10th March, 2017.
JOB HIGHLIGHTS
UNION PUBLIC SERVICE COMMISSION, NEW DELHI
Name Of Post : Regional Director, Skipper, Specialist Grade III Assistant Professor, Medical Officers
No.of Vacancies : 83
Last Date :02.03.2017
CHENNAI PETROLEUM CORPORATION LIMITED
Name Of Post : Jr.Engineering Assistant IV, Jr. Quality Control Analyst IV, Jr. Technical Assistant IV etc
No.of Vacancies : 94
Last Date :27.02.2017
JAWAHARLAL NEHRU UNIVERSITY, NEW DELHI
Name Of Post : Professor, Associate Professor and Assistant Professor
No.of Vacancies : 98
Last Date :14.03.2017
ORDANANCE FACTORY MEDAK
Name Of Post : Electrician, Fitter, Machinist, Welder etc
No.of Vacancies : 370
Last Date :10.03.2017
ALL INDIA INSTITUTE OF MEDICAL SCIENCES, RISHIKESH
Name Of Post : Senior Resident
No.of Vacancies : 89
Last Date :20.02.2017
MINERAL EXPLORATION CORPORATION LIMITED, NAGPUR
Name Of Post : Assistant Geologist, Assistant Chemist, Assistant Geophysicist
No.of Vacancies : 35
Last Date :03.03.2017
Source : http://employmentnews.gov.in
What are allowances? Are all allowances taxable? – INCOME TAX FAQ
What are allowances? Are all allowances taxable? – INCOME TAX FAQ
What is considered as salary income?
section 17 of the Income-tax Act defines the term ‘salary’. However, not going into the technical definition, generally whatever is received by an employee from an employer in cash, kind or as a facility [perquisite] is considered as salary.
What are allowances? Are all allowances taxable?
Allowances are fixed periodic amounts, apart from salary, which are paid by an employer for the purpose of meeting some particular requirements of the employee. E.g., Tiffin allowance, transport allowance, uniform allowance, etc.
There are generally three types of allowances for the purpose of Income-tax Act – taxable allowances, fully exempted allowances and partially exempted allowances.
My employer reimburses to me all my expenses on grocery and children’s education. Would these be considered as my income?
Yes, these are in the nature of perquisites and should be valued as per the rules prescribed in this behalf.
During the year I had worked with three different employers and none of them deducted any tax from salary paid to me. If all these amounts are clubbed together, my income will exceed the basic exemption limit. Do I have to pay taxes on my own?
Yes, you will have to pay self-assessment tax and file the return of income.
Even if no taxes have been deducted from salary, is there any need for my employer to issue Form-16 to me?
Form-16 is a certificate of TDS. In your case it will not apply. However, your employer can issue a salary statement.
Is pension income taxed as salary income?
Yes. However, pension received from the United Nations Organisation is exempt.
Is Family pension taxed as salary income?
No, it is taxable as income from other sources.
If I receive my pension through a bank who will issue Form-16 or pension statement to me- the bank or my former employer?
The bank.
Are retirement benefits like PF and Gratuity taxable?
In the hands of a Government employee Gratuity and PF receipts on retirement are exempt from tax. In the hands of non-Government employee, gratuity is exempt subject to the limits prescribed in this regard and PF receipts are exempt from tax, if the same are received from a recognised PF after rendering continuous service of not less than 5 years.
Are arrears of salary taxable?
Yes. However, the benefit of spread over of income to the years to which it relates to can be availed for lower incidence of tax. This is called as relief u/s 89 of the Income-tax Act.
Can my employer consider relief u/s 89 for the purposes of calculating the TDS from salary?
Yes, if you are a Government employee or an employee of a PSU or company or co-operative society or local authority or university or institution or association or body. In such a case you need to furnish Form No. 10E to your employer.
My income from let out house property is negative. Can I ask my employer to consider this loss against my salary income while computing the TDS on my salary?
Yes, however, losses other than losses under the head ‘Income from house property’ cannot be set-off while determining the TDS from salary.
Is leave encashment taxable as salary?
It is taxable if received while in service. Leave encashment received at the time of retirement is exempt in the hands of the Government employee. In the hands of non-Government employee leave encashment will be exempt subject to the limit prescribed in this behalf under the Income-tax Law.
Are receipts from life insurance policies on maturity along with bonus taxable?
As per section 10(10D), any amount received under a life insurance policy, including bonus is exempt from tax. However, following receipts would be subject to tax:
Any sum received under sub-section (3) of section 80DD; or
Any sum received under Keyman insurance policy; or
Any sum received in respect of policies issued on or after April 1st, 2003, in respect of which the amount of premium paid on such policy in any financial year exceeds 20% (10% in respect of policy taken on or after 1st April, 2012) of the actual capital sum assured; or
Any sum received for insurance on life of *specified person (issued on or after April 1st 2013) in respect of which the amount of premium exceeds 15% of the actual capital sum assured.
* Any person who is –
i) A person with disability or severe disability specified under section 80U; or
ii) suffering from disease or ailment as specified in the rule made under section 80DDB.
Following points should be noted in this regard:
Exemption is available only in respect of amount received from life insurance policy.
Exemption under section 10(10D) is unconditionally available in respect of sum received for a policy which is issued on or before March 31, 2003.
Amount received on the death of the person will continue to be exempt without any condition.
Authority: http://www.incometaxindia.gov.in/
What is considered as salary income?
section 17 of the Income-tax Act defines the term ‘salary’. However, not going into the technical definition, generally whatever is received by an employee from an employer in cash, kind or as a facility [perquisite] is considered as salary.
What are allowances? Are all allowances taxable?
Allowances are fixed periodic amounts, apart from salary, which are paid by an employer for the purpose of meeting some particular requirements of the employee. E.g., Tiffin allowance, transport allowance, uniform allowance, etc.
There are generally three types of allowances for the purpose of Income-tax Act – taxable allowances, fully exempted allowances and partially exempted allowances.
My employer reimburses to me all my expenses on grocery and children’s education. Would these be considered as my income?
Yes, these are in the nature of perquisites and should be valued as per the rules prescribed in this behalf.
During the year I had worked with three different employers and none of them deducted any tax from salary paid to me. If all these amounts are clubbed together, my income will exceed the basic exemption limit. Do I have to pay taxes on my own?
Yes, you will have to pay self-assessment tax and file the return of income.
Even if no taxes have been deducted from salary, is there any need for my employer to issue Form-16 to me?
Form-16 is a certificate of TDS. In your case it will not apply. However, your employer can issue a salary statement.
Is pension income taxed as salary income?
Yes. However, pension received from the United Nations Organisation is exempt.
Is Family pension taxed as salary income?
No, it is taxable as income from other sources.
If I receive my pension through a bank who will issue Form-16 or pension statement to me- the bank or my former employer?
The bank.
Are retirement benefits like PF and Gratuity taxable?
In the hands of a Government employee Gratuity and PF receipts on retirement are exempt from tax. In the hands of non-Government employee, gratuity is exempt subject to the limits prescribed in this regard and PF receipts are exempt from tax, if the same are received from a recognised PF after rendering continuous service of not less than 5 years.
Are arrears of salary taxable?
Yes. However, the benefit of spread over of income to the years to which it relates to can be availed for lower incidence of tax. This is called as relief u/s 89 of the Income-tax Act.
Can my employer consider relief u/s 89 for the purposes of calculating the TDS from salary?
Yes, if you are a Government employee or an employee of a PSU or company or co-operative society or local authority or university or institution or association or body. In such a case you need to furnish Form No. 10E to your employer.
My income from let out house property is negative. Can I ask my employer to consider this loss against my salary income while computing the TDS on my salary?
Yes, however, losses other than losses under the head ‘Income from house property’ cannot be set-off while determining the TDS from salary.
Is leave encashment taxable as salary?
It is taxable if received while in service. Leave encashment received at the time of retirement is exempt in the hands of the Government employee. In the hands of non-Government employee leave encashment will be exempt subject to the limit prescribed in this behalf under the Income-tax Law.
Are receipts from life insurance policies on maturity along with bonus taxable?
As per section 10(10D), any amount received under a life insurance policy, including bonus is exempt from tax. However, following receipts would be subject to tax:
Any sum received under sub-section (3) of section 80DD; or
Any sum received under Keyman insurance policy; or
Any sum received in respect of policies issued on or after April 1st, 2003, in respect of which the amount of premium paid on such policy in any financial year exceeds 20% (10% in respect of policy taken on or after 1st April, 2012) of the actual capital sum assured; or
Any sum received for insurance on life of *specified person (issued on or after April 1st 2013) in respect of which the amount of premium exceeds 15% of the actual capital sum assured.
* Any person who is –
i) A person with disability or severe disability specified under section 80U; or
ii) suffering from disease or ailment as specified in the rule made under section 80DDB.
Following points should be noted in this regard:
Exemption is available only in respect of amount received from life insurance policy.
Exemption under section 10(10D) is unconditionally available in respect of sum received for a policy which is issued on or before March 31, 2003.
Amount received on the death of the person will continue to be exempt without any condition.
Authority: http://www.incometaxindia.gov.in/
04 February, 2017
02 February, 2017
Union Budget 2017: Highlights
Union Budget 2017: Highlights
TNN | Updated: Feb 1, 2017, 07.48 PM IST
HIGHLIGHTS
Finance minister Arun Jaitley presented the Union Budget 2017-18 in the Lok Sabha today. Here are the highlights of the Union Budget:
1. India stands out as a bright spot amid world economic gloom .
2. Our focus will be on energising youth to reap benefits of growth and employment.
3. IMF estimates world GDP will grow by 3.4 per cent in 2017 .
4. Oil prices, rising dollar and volatile commodity prices seen as risks to Indian economy.
5. India is seen as engine of global growth, have witnessed historic reform in last one year.
6. Demonetisation is a bold and decisive measure, for many decades tax evasion was a way of life for many.
7. Note ban is expected to have only a transient impact on economy .
8. I am reminded of what our father of the nation Mahatma Gandhi said: "A right cause never fails".
9. The pace of remonetisation has picked up.
10. Effects of demonetisation not expected to spill over to next year.
11. Budget preponement to February 1 will give sufficient time to departments to implement government schemes.
12. Our Budget agenda is - transform, energise and clean India - TEC India.
13. Our approach in preparing the Budget is to spend more on rural areas, infrastructure and poverty alleviation with fiscal prudence .
14. Agriculture sector is expected to grow at 4.6%, agriculture expenditure targeted at Rs 10 lakh crore.
15. 36% increase in FDI flow; forex reserves at $361 billion in January, which is enough to cover 12 months needs.
16. Allocation under MNREGA increased to 48,000 crore from Rs 38,500 crore. This is highest ever allocation
17. Total allocation for rural, agricultural and allied sectors for 2017-18 is Rs 187223 crore, which is 24% higher than last year .
18. One crore houses for poor by 2019.
19. Safe drinking water to cover 28,000 arsenic and Fluoride-affected habitations in the next four years.
20. 133-km road per day constructed under Pradhan Mantri Gram Sadak Yojana as against 73-km in 2011-14 .
21. For senior citizens, Aadhar cards giving their health condition will be introduced .
22. Two new All India Institute of Medical Sciences(AIIMS) to be set up in Jharkhand and Gujarat .
23. 3500km railway lines to be put up.
24. Service charge on rail tickets booked through IRCTC to be withdrawn.
25. Rail safety fund with corpus of Rs 100,000 crore will be created over a period of five years.
26. 500 rail stations to be made differently abled-friendly by providing lifts and escalators .
27. A new metro rail policy will be announced, this will open up new jobs for our youth.
28. Foreign investment promotion board (FIPB) to be abolished .
29. Allocation for infrastructure stands at a record Rs 3,96,135 crore .
30. Government to set up strategic crude oil reserves in Odisha and Rajasthan.
31. 1.25 crore people have already adopted Bhim App for digital payments .
32. Aadhaar Pay- an app for merchants- to be launched' 20 lakh aadhaar-based POS by September 2017 .
33. Government is considering introduction of new law to confiscate assets of offenders who escape the country.
34. Defence expenditure excluding pension at Rs 2.74 lakh crore .
35. Fiscal deficit for 2017-18 pegged at 3.2 percent of GDP .
36. Fiscal deficit target for next three years pegged at 3 percent.
37. India's tax-to GDP ratio is very low. We are largely a tax non compliance society, when too many people evade taxes burden falls on those who are honest.
38. Out of 3.7 crore who filed tax returns in 2015-16, only 24 lakh persons showed income above Rs 10 lakh.
39. Of 76 lakh individuals who reported income of over Rs 5 lakh, 56 lakh are salaried.
40. Small firms with turnover up to Rs 50 crore to pay 25% tax now, instead of 30%.
41. Black money SIT has suggested no cash transaction above Rs 3 lakh. The government has accepted this recommendation .
42. Maximum cash donation any party can receive will be Rs 2000 from one source.
43. Political parties will be entitled to receive donations by cheques or digital modes .
44. An amendment being proposed to RBI Act to enable the issuance of electoral bonds for political funding.
45. Jaitley reduces income tax rate from 10% to 5% for tax slab of Rs 250,000 to Rs 500,000 .
46. Surcharge of 10% for those whose annual income is Rs 50 lakh to 1 crore .
47. 15% surcharge on incomes above Rs 1 crore to continue.
48. Food subsidy estimated at Rs 1.45 trillion in 2017/18 versus Rs 1.35 trillion revised estimate for 2016/17
49. Fuel subsidy seen at Rs 250 billion in 2017/18 versus Rs 275 billion revised estimate for 2016/17
50. Fertiliser subsidy seen unchanged in 2017/18 at Rs 700 billion
51. Budget allocation to health seen at Rs 489 billion in 2017/18 versus revised estimate of Rs 399 billion in 2016/17.
TNN | Updated: Feb 1, 2017, 07.48 PM IST
HIGHLIGHTS
Finance minister Arun Jaitley presented the Union Budget 2017-18 in the Lok Sabha today. Here are the highlights of the Union Budget:
1. India stands out as a bright spot amid world economic gloom .
2. Our focus will be on energising youth to reap benefits of growth and employment.
3. IMF estimates world GDP will grow by 3.4 per cent in 2017 .
4. Oil prices, rising dollar and volatile commodity prices seen as risks to Indian economy.
5. India is seen as engine of global growth, have witnessed historic reform in last one year.
6. Demonetisation is a bold and decisive measure, for many decades tax evasion was a way of life for many.
7. Note ban is expected to have only a transient impact on economy .
8. I am reminded of what our father of the nation Mahatma Gandhi said: "A right cause never fails".
9. The pace of remonetisation has picked up.
10. Effects of demonetisation not expected to spill over to next year.
11. Budget preponement to February 1 will give sufficient time to departments to implement government schemes.
12. Our Budget agenda is - transform, energise and clean India - TEC India.
13. Our approach in preparing the Budget is to spend more on rural areas, infrastructure and poverty alleviation with fiscal prudence .
14. Agriculture sector is expected to grow at 4.6%, agriculture expenditure targeted at Rs 10 lakh crore.
15. 36% increase in FDI flow; forex reserves at $361 billion in January, which is enough to cover 12 months needs.
16. Allocation under MNREGA increased to 48,000 crore from Rs 38,500 crore. This is highest ever allocation
17. Total allocation for rural, agricultural and allied sectors for 2017-18 is Rs 187223 crore, which is 24% higher than last year .
18. One crore houses for poor by 2019.
19. Safe drinking water to cover 28,000 arsenic and Fluoride-affected habitations in the next four years.
20. 133-km road per day constructed under Pradhan Mantri Gram Sadak Yojana as against 73-km in 2011-14 .
21. For senior citizens, Aadhar cards giving their health condition will be introduced .
22. Two new All India Institute of Medical Sciences(AIIMS) to be set up in Jharkhand and Gujarat .
23. 3500km railway lines to be put up.
24. Service charge on rail tickets booked through IRCTC to be withdrawn.
25. Rail safety fund with corpus of Rs 100,000 crore will be created over a period of five years.
26. 500 rail stations to be made differently abled-friendly by providing lifts and escalators .
27. A new metro rail policy will be announced, this will open up new jobs for our youth.
28. Foreign investment promotion board (FIPB) to be abolished .
29. Allocation for infrastructure stands at a record Rs 3,96,135 crore .
30. Government to set up strategic crude oil reserves in Odisha and Rajasthan.
31. 1.25 crore people have already adopted Bhim App for digital payments .
32. Aadhaar Pay- an app for merchants- to be launched' 20 lakh aadhaar-based POS by September 2017 .
33. Government is considering introduction of new law to confiscate assets of offenders who escape the country.
34. Defence expenditure excluding pension at Rs 2.74 lakh crore .
35. Fiscal deficit for 2017-18 pegged at 3.2 percent of GDP .
36. Fiscal deficit target for next three years pegged at 3 percent.
37. India's tax-to GDP ratio is very low. We are largely a tax non compliance society, when too many people evade taxes burden falls on those who are honest.
38. Out of 3.7 crore who filed tax returns in 2015-16, only 24 lakh persons showed income above Rs 10 lakh.
39. Of 76 lakh individuals who reported income of over Rs 5 lakh, 56 lakh are salaried.
40. Small firms with turnover up to Rs 50 crore to pay 25% tax now, instead of 30%.
41. Black money SIT has suggested no cash transaction above Rs 3 lakh. The government has accepted this recommendation .
42. Maximum cash donation any party can receive will be Rs 2000 from one source.
43. Political parties will be entitled to receive donations by cheques or digital modes .
44. An amendment being proposed to RBI Act to enable the issuance of electoral bonds for political funding.
45. Jaitley reduces income tax rate from 10% to 5% for tax slab of Rs 250,000 to Rs 500,000 .
46. Surcharge of 10% for those whose annual income is Rs 50 lakh to 1 crore .
47. 15% surcharge on incomes above Rs 1 crore to continue.
48. Food subsidy estimated at Rs 1.45 trillion in 2017/18 versus Rs 1.35 trillion revised estimate for 2016/17
49. Fuel subsidy seen at Rs 250 billion in 2017/18 versus Rs 275 billion revised estimate for 2016/17
50. Fertiliser subsidy seen unchanged in 2017/18 at Rs 700 billion
51. Budget allocation to health seen at Rs 489 billion in 2017/18 versus revised estimate of Rs 399 billion in 2016/17.
01 February, 2017
Central Administrative Tribunal - Ernakulam
Indian Kanoon - http://indiankanoon.org/doc/134483387/
Central Administrative Tribunal - Ernakulam
P.Unnikrishnan vs " 8.(I) To Call For The Records ... on 6 June, 2013
CENTRAL ADMINISTRATIVE TRIBUNAL ERNAKULAM BENCH O.A.No.185/2012 Thursday, this the 06th day of June, 2013 C O R A M : HON'BLE Dr.K.B.S.RAJAN, JUDICIAL MEMBER HON'BLE MR.K GEORGE JOSEPH, ADMINISTRATIVE MEMBER 1. P.Unnikrishnan Stenographer Grade II Office of the Chief Commissioner of Income Tax Kochi 2. Mani V.V Stenographer Grade II Office of the Chief Commissioner of Income Tax, Kochi 3. Padmaja S Nair Stenographer Grade II Office of the Chief Commissioner of Income Tax (Appeals) - II, Kochi 4. K.Anil Kumar Stenographer Grade II Office of the Chief Commissioner of Income Tax Kochi 5. Lali D Stenographer Grade II Office of the Commissioner of Income Tax (Appeals) Kochi 6. E.A Varghese Stenographer Grade II Office of the Director General of Income Tax (Investigation) Kochi 7. Suresh K Stenographer Grade II Office of the Deputy Director of Income Tax (Investigation), Aayakar Bhavan, 8th Floor Mananchira, Kozhikode 8. Joshilal L.P Stenographer Grade II Office of the Commissioner of Income Tax (Appeals), Kochi ...Applicant (By Advocate Mr.M.V Thamban) V e r s u s 1. Union of India represented by the Secretary to the Government of India, Ministry of Finance New Delhi- 110 001 2. The Director Government of India Ministry of Personnel Public Grievances & Pension and department of Pension, North Block New Delhi - 110 001 3. The Chief Commissioner of Income Tax Kochi - 682 018 ....Respondents (By Advocate Mr.Thomas Mathew Nellimoottil,ACGSC) This application having been heard on 06.06.2013 this Tribunal on the same day delivered the following :- O R D E R
HON'BLE DR.K.B.S.RAJAN, JUDICIAL MEMBER
1. The applicants who were earlier functioning as Stenographer Grade III (Now re-designated as Steno Grade II) in other Charges (Regions) had got their transfer to Kerala Charge as Steno Grade III at their own request, with the attendant condition for such inter-regional transfers. According to the Recruitment Rules for promotion to the next higher post, minimum 5 years of service in the grade is essential. As the applicants had fulfilled this condition by taking into account their service in the previous region, they had staked their claims for consideration for promotion to the next higher grade. The applicants relied upon a decision by the Apex Court in the case of Renu Mullick versus Union of India and another reported in (1994) 1 Supreme Court Cases 373. The Chief Commercial Officer of Income Tax Kochi had referred the matter to the Board in favour of their directions in the matter, but the Board neither approved nor rejected the request but directed the Chief Commissioner to consider the representation of the applicant under the delegated powers adhering to the conditions stipulated in the Board's letter dated 14.05.1990. The Chief Commissioner extracted para 2 (f) of the Board's letter dated 14.05.1990 and stated that on the date of the representation, there were few seniors available and hence the applicants could not be promoted unless and untill the seniors in the list got promoted or were declared unfit for promotion in the DPC. The Chief Commissioner also had referred to the fact of consultation of various pay scales as per the 6th pay commission recommendations resulting in the broadband pay scales and uniform grade pay and stated that the applicants cannot be considered for promotion by counting his past service and accordingly rejected the representation. Hence, this O.A seeking the following reliefs:-
" 8.(i) to call for the records leading upto Annexure A13 and set aside Annexure A13, rejecting the representations Annexure A2 to A10.
(ii) to issue declaration that the applicants are entitled to retrospective promotions as Stenographer Grade II (now re- designated as Stenographer Grade I) from the next day of their joining duty as Stenographer Grade III, considering their previous experience in the previous charge and they are also entitled to further promotions as Stenographer Grade I/Income Tax Inspectors, on the basis of their seniority and availability of vacancy and subject to passing the required mandatory departmental tests.
(iii) To direct the respondents to promote the applicants as Stenographer Grade II with effect from the next day on which they have joined duty as Stenographer Grade III in the Kerala Charge with all consequential benefits and also to the next post of Stenographer Grade I/Income Tax Inspector on the basis of their seniority with reference to the date of promotion as Stenographer Grade II with consequential benefits including arrears of salary and to extend the benefit of re-designation as per Annexure A1 and A2.
(iv) To restore the grade pay of Rs.4,200/- PM from the day of their joining to the applicants. " 2. Respondents have contested the O.A. They have relied upon the
conditions of 2(f) & (g) of Board's letter dated 14.05.1990 and also referred to a decision of the Apex Court in the case of Union of India versus Muralidharan Menon and Another. In addition, they have referred to one more senior who joined the Income Tax Department in Kerala from Commission for Agriculture Costs and Prices of the Ministry of Agriculture in New Delhi. The said individual would complete the requisite qualification for promotion only by 01.01.2012 and unless he is promoted, the applicants who were juniors to him cannot be promoted.
3. Counsel for the applicant submitted that the Rules relating to promotion to the post of Steno Grade II stipulates for promotion to the said post that Steno Grade III who have put in 5 years of regular service in the grade could be eligible for consideration. As regards seniors not completing the requisite service, the Rule also provides that if a junior person is considered for promotion on the basis of his completing the prescribed qualifying period of service in that grade, all persons senior to him in the grade shall also be considered for promotion not withstanding that they may not have rendered the prescribed qualifying period of service in that grade, but have completed successfully the prescribed period of probation. The counsel referred to the decision of the Apex Court in Renu Mullick versus Union of India which is almost identical to the case of the applicant herein save that their post related to UDC and Inspectors while in the instant case it is Steno Grade III & II. In para 7 of the said decision, the Apex Court has extracted relevant Rules relating to promotion to the post of Inspector and the same is as under:-
"7. In the year 1991, the appellant along with several other UDCs was considered for promotion to the post of Inspector by the Departmental Promotion Committee in accordance with the Central Excise and Land Customs Department Group 'C' Posts Recruitment Rules, 1979 (the rules). Rule 4 read with the Schedule to the Rules lays down the eligibility qualifications for promotion to the post of Inspector. The relevant extract is reproduced hereunder:
"Inspector: Promotion by selection from UDC with 5 years service or UDC with 13 years of total service as UDC and LDC taken together subject to the condition that they should have put in a minimum of two years of service in the grade of UDC.........."
Note 3: If a junior person is considered for promotion on the basis of his completing the prescribed qualifying period of service in that grade, all persons senior to him in the grade shall also be considered for promotion, notwithstanding that they may not have rendered the prescribed qualifying period of service in that grade but have completed successfully the prescribed period of probation."
4. The aforesaid provision in the Recruitment Rules in respect of Inspectors is analogous to the relevant portion of the Recruitment Rules for promotion to the post of Steno Grade II. As such, the interpretation of the Apex Court with regard to the above provision would equally apply to the case of the applicant herein. The Apex Court has interpreted the same in para 11 and 12 of the judgment and the same is as under :-
" 11. The provisions of the Rules reproduced above lay down that a UDC with 5 years' service or UDC with 13 years of total service as UDC and LDC taken together subject to the considtion that he should have put in a minimum of 2 years of service ian the grade of UDC, is eligible to be considered for promotion to the post of Inspector. The Rule nowhere lays down that 5 years of 13 years have to be spend in one collectorate. There is no indication, whatsoever, in the Rule that the service period of 5 years and 13 years is not applicable to an officer who has been transferred from one collectorate to another on his own request. On the plain language of the rule the appellant, having served the department for more than 5 years as UDC and also having completed 13 years composite service as UDC and LDC including 2 years minimum service as UDC, was eligible to be considered for promotion to the post of Inspector. The Tribunal failed to appreciate the elementary rules of interpretation and fell into patent error in non-suiting the appellant.
12. The appellant has stated in para 11 of the petition that 8 persons junior to the appellant were promoted as Inspectors. According to her, even if it is assumed that she was ineligible, she was entitled to be promoted in terms of Note 3 to the Schedule to the Rules (reproduced above) read with Office Memorandum dated July 19, 1989 (quoted above). This argument has not been dealt with by the Tribunal. Prima facie there is force in the argument but it is not necessary for us to go into the same."
5. As regards, para 2(f) & (g) of Board's letter dated 14.05.1990, the same revolves round only seniority. Para 2(g) relates to the bar against claiming any promotion or confirmation in the old charge. Thus, the claim of the applicant not relating to seniority nor any promotion or confirmation in the old charge, the said paras of the Board's letter dated 14.05.1990 are not applicable in this case. The decision in Union of India versus Muralidharan Menon relates to transfer from one charge to another and that has admissibly no application to the facts of this case. It is only the decision in Renu Mullick relied upon by the applicant that applies on all the four to the case. The Rules also take care of the case of seniors who would be considered for promotion provided they successfully completed their probation. As such, non promotion of the senior also will not come in the way of the applicant for being considered for promotion.
6. In view of the above, the O.A is allowed. The respondents are directed to consider the case of the applicants for promotion to Steno Grade II taking into account the services rendered by them in the previous charge and subject to their fullfilling all the other conditions for grant of promotion and subject to availability of vacancies, they may be promoted to Steno Grade II against the vacancies available as on date or in future. No costs.
K.GEORGE JOSEPH Dr.K.B.S.RAJAN ADMINISTRATIVE MEMBER JUDICIAL MEMBER
Central Administrative Tribunal - Ernakulam
P.Unnikrishnan vs " 8.(I) To Call For The Records ... on 6 June, 2013
CENTRAL ADMINISTRATIVE TRIBUNAL ERNAKULAM BENCH O.A.No.185/2012 Thursday, this the 06th day of June, 2013 C O R A M : HON'BLE Dr.K.B.S.RAJAN, JUDICIAL MEMBER HON'BLE MR.K GEORGE JOSEPH, ADMINISTRATIVE MEMBER 1. P.Unnikrishnan Stenographer Grade II Office of the Chief Commissioner of Income Tax Kochi 2. Mani V.V Stenographer Grade II Office of the Chief Commissioner of Income Tax, Kochi 3. Padmaja S Nair Stenographer Grade II Office of the Chief Commissioner of Income Tax (Appeals) - II, Kochi 4. K.Anil Kumar Stenographer Grade II Office of the Chief Commissioner of Income Tax Kochi 5. Lali D Stenographer Grade II Office of the Commissioner of Income Tax (Appeals) Kochi 6. E.A Varghese Stenographer Grade II Office of the Director General of Income Tax (Investigation) Kochi 7. Suresh K Stenographer Grade II Office of the Deputy Director of Income Tax (Investigation), Aayakar Bhavan, 8th Floor Mananchira, Kozhikode 8. Joshilal L.P Stenographer Grade II Office of the Commissioner of Income Tax (Appeals), Kochi ...Applicant (By Advocate Mr.M.V Thamban) V e r s u s 1. Union of India represented by the Secretary to the Government of India, Ministry of Finance New Delhi- 110 001 2. The Director Government of India Ministry of Personnel Public Grievances & Pension and department of Pension, North Block New Delhi - 110 001 3. The Chief Commissioner of Income Tax Kochi - 682 018 ....Respondents (By Advocate Mr.Thomas Mathew Nellimoottil,ACGSC) This application having been heard on 06.06.2013 this Tribunal on the same day delivered the following :- O R D E R
HON'BLE DR.K.B.S.RAJAN, JUDICIAL MEMBER
1. The applicants who were earlier functioning as Stenographer Grade III (Now re-designated as Steno Grade II) in other Charges (Regions) had got their transfer to Kerala Charge as Steno Grade III at their own request, with the attendant condition for such inter-regional transfers. According to the Recruitment Rules for promotion to the next higher post, minimum 5 years of service in the grade is essential. As the applicants had fulfilled this condition by taking into account their service in the previous region, they had staked their claims for consideration for promotion to the next higher grade. The applicants relied upon a decision by the Apex Court in the case of Renu Mullick versus Union of India and another reported in (1994) 1 Supreme Court Cases 373. The Chief Commercial Officer of Income Tax Kochi had referred the matter to the Board in favour of their directions in the matter, but the Board neither approved nor rejected the request but directed the Chief Commissioner to consider the representation of the applicant under the delegated powers adhering to the conditions stipulated in the Board's letter dated 14.05.1990. The Chief Commissioner extracted para 2 (f) of the Board's letter dated 14.05.1990 and stated that on the date of the representation, there were few seniors available and hence the applicants could not be promoted unless and untill the seniors in the list got promoted or were declared unfit for promotion in the DPC. The Chief Commissioner also had referred to the fact of consultation of various pay scales as per the 6th pay commission recommendations resulting in the broadband pay scales and uniform grade pay and stated that the applicants cannot be considered for promotion by counting his past service and accordingly rejected the representation. Hence, this O.A seeking the following reliefs:-
" 8.(i) to call for the records leading upto Annexure A13 and set aside Annexure A13, rejecting the representations Annexure A2 to A10.
(ii) to issue declaration that the applicants are entitled to retrospective promotions as Stenographer Grade II (now re- designated as Stenographer Grade I) from the next day of their joining duty as Stenographer Grade III, considering their previous experience in the previous charge and they are also entitled to further promotions as Stenographer Grade I/Income Tax Inspectors, on the basis of their seniority and availability of vacancy and subject to passing the required mandatory departmental tests.
(iii) To direct the respondents to promote the applicants as Stenographer Grade II with effect from the next day on which they have joined duty as Stenographer Grade III in the Kerala Charge with all consequential benefits and also to the next post of Stenographer Grade I/Income Tax Inspector on the basis of their seniority with reference to the date of promotion as Stenographer Grade II with consequential benefits including arrears of salary and to extend the benefit of re-designation as per Annexure A1 and A2.
(iv) To restore the grade pay of Rs.4,200/- PM from the day of their joining to the applicants. " 2. Respondents have contested the O.A. They have relied upon the
conditions of 2(f) & (g) of Board's letter dated 14.05.1990 and also referred to a decision of the Apex Court in the case of Union of India versus Muralidharan Menon and Another. In addition, they have referred to one more senior who joined the Income Tax Department in Kerala from Commission for Agriculture Costs and Prices of the Ministry of Agriculture in New Delhi. The said individual would complete the requisite qualification for promotion only by 01.01.2012 and unless he is promoted, the applicants who were juniors to him cannot be promoted.
3. Counsel for the applicant submitted that the Rules relating to promotion to the post of Steno Grade II stipulates for promotion to the said post that Steno Grade III who have put in 5 years of regular service in the grade could be eligible for consideration. As regards seniors not completing the requisite service, the Rule also provides that if a junior person is considered for promotion on the basis of his completing the prescribed qualifying period of service in that grade, all persons senior to him in the grade shall also be considered for promotion not withstanding that they may not have rendered the prescribed qualifying period of service in that grade, but have completed successfully the prescribed period of probation. The counsel referred to the decision of the Apex Court in Renu Mullick versus Union of India which is almost identical to the case of the applicant herein save that their post related to UDC and Inspectors while in the instant case it is Steno Grade III & II. In para 7 of the said decision, the Apex Court has extracted relevant Rules relating to promotion to the post of Inspector and the same is as under:-
"7. In the year 1991, the appellant along with several other UDCs was considered for promotion to the post of Inspector by the Departmental Promotion Committee in accordance with the Central Excise and Land Customs Department Group 'C' Posts Recruitment Rules, 1979 (the rules). Rule 4 read with the Schedule to the Rules lays down the eligibility qualifications for promotion to the post of Inspector. The relevant extract is reproduced hereunder:
"Inspector: Promotion by selection from UDC with 5 years service or UDC with 13 years of total service as UDC and LDC taken together subject to the condition that they should have put in a minimum of two years of service in the grade of UDC.........."
Note 3: If a junior person is considered for promotion on the basis of his completing the prescribed qualifying period of service in that grade, all persons senior to him in the grade shall also be considered for promotion, notwithstanding that they may not have rendered the prescribed qualifying period of service in that grade but have completed successfully the prescribed period of probation."
4. The aforesaid provision in the Recruitment Rules in respect of Inspectors is analogous to the relevant portion of the Recruitment Rules for promotion to the post of Steno Grade II. As such, the interpretation of the Apex Court with regard to the above provision would equally apply to the case of the applicant herein. The Apex Court has interpreted the same in para 11 and 12 of the judgment and the same is as under :-
" 11. The provisions of the Rules reproduced above lay down that a UDC with 5 years' service or UDC with 13 years of total service as UDC and LDC taken together subject to the considtion that he should have put in a minimum of 2 years of service ian the grade of UDC, is eligible to be considered for promotion to the post of Inspector. The Rule nowhere lays down that 5 years of 13 years have to be spend in one collectorate. There is no indication, whatsoever, in the Rule that the service period of 5 years and 13 years is not applicable to an officer who has been transferred from one collectorate to another on his own request. On the plain language of the rule the appellant, having served the department for more than 5 years as UDC and also having completed 13 years composite service as UDC and LDC including 2 years minimum service as UDC, was eligible to be considered for promotion to the post of Inspector. The Tribunal failed to appreciate the elementary rules of interpretation and fell into patent error in non-suiting the appellant.
12. The appellant has stated in para 11 of the petition that 8 persons junior to the appellant were promoted as Inspectors. According to her, even if it is assumed that she was ineligible, she was entitled to be promoted in terms of Note 3 to the Schedule to the Rules (reproduced above) read with Office Memorandum dated July 19, 1989 (quoted above). This argument has not been dealt with by the Tribunal. Prima facie there is force in the argument but it is not necessary for us to go into the same."
5. As regards, para 2(f) & (g) of Board's letter dated 14.05.1990, the same revolves round only seniority. Para 2(g) relates to the bar against claiming any promotion or confirmation in the old charge. Thus, the claim of the applicant not relating to seniority nor any promotion or confirmation in the old charge, the said paras of the Board's letter dated 14.05.1990 are not applicable in this case. The decision in Union of India versus Muralidharan Menon relates to transfer from one charge to another and that has admissibly no application to the facts of this case. It is only the decision in Renu Mullick relied upon by the applicant that applies on all the four to the case. The Rules also take care of the case of seniors who would be considered for promotion provided they successfully completed their probation. As such, non promotion of the senior also will not come in the way of the applicant for being considered for promotion.
6. In view of the above, the O.A is allowed. The respondents are directed to consider the case of the applicants for promotion to Steno Grade II taking into account the services rendered by them in the previous charge and subject to their fullfilling all the other conditions for grant of promotion and subject to availability of vacancies, they may be promoted to Steno Grade II against the vacancies available as on date or in future. No costs.
K.GEORGE JOSEPH Dr.K.B.S.RAJAN ADMINISTRATIVE MEMBER JUDICIAL MEMBER
Cut-off eligibility date for promotion and calculation of vacancies including chain vacancies – reg.
No. 25-10/2014-SPG
Government of India
Ministry of Communications & IT
Department of Posts
(Personnel Division)
Dak Bhawan, Sansad Marg,
New Delhi - 110 001.
Dated: 9th July, 2014
To
1. All Chief Postmasters General
2. All Postmasters General
Subject: Cut-off eligibility date for promotion and calculation of vacancies including chain vacancies – reg.
Sir/Madam,
I am directed to refer to above mentioned subject and to enclose herewith an O.M. No. 22011/6/2013-Estt(D) dated 28.05.2014 issued by the Department of Personnel & Training (DOP&T) vide which it has been provided that the crucial date of eligibility shall be 1st April of the vacancy year in case of financial year based vacancy year i.e. where the Annual Performance Appraisal Reports (APARs) are written financial year-wise and in case of calendar year based vacancy year i.e. where APARs are written calendar year-wise, the crucial date of eligibility shall remain as 1st January of the vacancy year. These instructions shall come into force in respect of vacancy year 2015-16 (financial year) commencing from 1st April, 2015 and vacancy year 2015 (calendar year) commencing from 1st January, 2015 and shall, accordingly, be applicable to all such subsequent vacancy years.
2. In respect of all the cadres of the Department of Posts, the APAR of the officials/officers are written financial year-wise and, hence, system of eligibility cut-off date and calculation of vacancies will be financial year-wise from the year 2015-16 onwards in accordance with ibid DOP&T OM for all the cadres. Therefore, the existing system of calendar year for the Circle cadres, wherever being followed, will come to an end with the end of current calendar year i.e. 2014 with advent of new system. The vacancies arising during the period from 1stJanuary to 31st March, 2015 will be merged with the vacancies arising during the financial year 2015-16. This will be first and last kind of adjustment to ensure smooth transition to new system having uniformity cross all the cadres in the Department of Posts so far as calculation of vacancies and eligibility cut-off date are concerned.
3. With regard to ‘Chain Vacancies’, it is mentioned that in Para 7 of DOP&T OM No. 22011/9/98-Estt (D) dated 08.09.1998 (copy enclosed), it is provided that “existing and clear anticipated vacancies in a grade as well as chain vacancies on account of retirement etc. in the higher grades, which can be clearly anticipated in the same vacancy year, may be taken into account by the DPC. Subsequently, DOP&T vide their OM No. 22011/9/98-Estt (D) dated 06.10.1999 (copy enclosed) issued further instructions on the issue in consultation with the UPSC stating that chain vacancies on account of retirement etc. in the higher grades in a vacancy (panel) year shall include the vacancies which can be clearly anticipated as likely to become available in the concerned grade by promotion of officers of the Service to higher grades during that vacancy (panel) year. Therefore, it is evident that seniority quota vacancies arising in higher grades in a vacancy year will percolate down to the lower cadres/grades and should be taken into account along with the clear vacancies arising in a particular lower grade.
4. Keeping in view the above instructions of DOP&T, it has been decided that:
(I) For eligibility cut-off date and calculation of vacancies:
(a) System of eligibility cut-off date and calculation of vacancies will be financial year-wise from the year 2015-16 onwards in accordance with ibid DOP&T OM for all the cadres in the Department and the eligibility cut-off date will be 1st April.
(b) The existing system of calendar year of the Circle cadres, wherever being followed, will come to an end with the end of current calendar year i.e. 2014 with advent of new system.
(c) The vacancies arising during the period from 1st January to 31st March, 2015 will be merged with the vacancies arising during the financial year 2015-16. This will be first and last kind of adjustment to ensure smooth transition to new system having uniformity across all the cadres in the Department of Posts so far as calculation of vacancies and eligibility cut-off date are concerned.
(II) For calculation and inclusion of ‘Chain Vacancies’:
(a) In respect of taking into account the chain vacancies of Postal Service Group ‘B’/Sr. Postmaster and above cadres (which are all India cadres) for Circle’s cadres, a Circle will take into account vacancies arising from HAG to PS Group ‘B’/Sr. Postmaster cadres due to death/retirement/ resignation/deputation/ VR etc. in that Circle in a particular recruitment year as chain vacancies for lower cadres in addition to existing/anticipated vacancies in the said lower cadre arising in that vacancy year. For example, if a CPMG (in HAG) retires in a Circle, the said Circle will take into account that vacancy as chain vacancy in all the Circle level cadres. Similarly, it will be applicable to vacancies arising in SAG, JAG, STS, JTS & PS Group ‘B’, Sr. Postmaster cadres in the hierarchy concerned in that Circle.
(b) Circle will factor in the vacancies arising in a vacancy year in Circle level Group ‘B’ cadres viz. ASPs, IPS, HSG-I, HSG-II, PM Grade-III, PM Grade-II etc. as chain vacancies for feeder cadres (lower cadres) in the hierarchy concerned in addition to existing/anticipated vacancies in the said lower cadre arising in that vacancy year.
(c) Circle will undertake similar exercise for other Circle cadres while working out the ‘chain vacancies’ and existing/anticipated vacancies of a cadre.
5. A sheet showing the tree of chain vacancies upto Group ‘B’ cadres is also annexed for facilitating effective and correct calculation of vacancies.
6. It is requested to ensure compliance and action as per the above in respect of cut-off eligibility date for promotion and calculation of vacancies including chain vacancies.
DA: As above
(Raj Kumar)
Director (Staff)
Telfax: 011-23096103

No.22011/6/2013-Estt(D)
Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)
North Block, New Delhi
Dated the 28th May, 2014
OFFICE MEMORANDUM
Subject: - Eligibility of officers to be considered for promotion by DPC- Fixing of Crucial Date – Regarding.
The undersigned is directed to invite reference to the Department of Personnel and Training’s Office Memorandum No. 22011/3/98-Estt(D) dated September 17, 1998 regarding subject mentioned above, which provides that the crucial date for determining eligibility for promotion in case of financial year-based vacancy year would fall on January 1, immediately preceding such vacancy year and in case of calendar year-based vacancy year also, the first day of the vacancy year i.e. 1st January itself would be the crucial date.
2. In case of financial year-based vacancy year, there is a clear gap of 3 months between the crucial date of eligibility and the date of commencement of vacancy year i.e. between January 1 and April 1. Due to this gap, for any such vacancy year, even if the Departmental Promotion Committee (DPC) meeting is held in time as per the Model Calendar, there is always a possibility of few officers not fulfilling the eligibility criteria as on the crucial date of eligibility, though they are fulfilling the same as on the date of commencement of the vacancy year.
3. The matter has been examined in consultation with Union Public Service Commission. It has been decided that the crucial date of eligibility shall be 1st April of the vacancy year in case of financial year based vacancy year i.e. where the Annual Performance Appraisal Reports (APARs) are written financial year-wise. In case of calendar year based vacancy year, i.e. where APARs are written calendar year-wise, the crucial date of eligibility shall remain as 1st January of the vacancy year. These instructions shall come into force in respect of vacancy year 2015-16 (financial year) commencing from April 1, 2015 and vacancy year 2015 (calendar year) commencing from January 1, 2015 and shall, accordingly, be applicable to all such subsequent vacancy years.
4. These instructions shall be applicable to all services/posts. All Ministries/Departments are requested to bring these instructions to the notice of all concerned including attached and subordinate offices.
(Mukta Goel)
Director(E-I)
Tele. No. 23092479
All Ministries/Departments of the Government of India.
MOST IMMEDIATE
No.22011/9/98-Estt(D)
Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)
North Block, New Delhi 110001
September 8, 1998
OFFICE MEMORANDUM
Subject:- Procedure to be observed by the Departmental Promotion Committees (DPCs) – MODEL CALENDAR FOR DPCs and related matters-
The undersigned is directed to invite reference to the Department of Personnel and Training Office Memorandum No.22011/5/86-Estt(D) dated April 10, 1989 containing consolidated instructions on DPCs. These instructions inter-alia provide that the DPCs should be convened at regular intervals (by laying down a time-schedule for this purpose) to draw panels which could be utilized for making promotions against the vacancies occurring during the course of a year. This enjoins upon the concerned authorities to initiate action to fill up the existing as well as anticipated vacancies well in advance of the expiry of the previous panel by collecting relevant documents like seniority list, Annual Confidential Reports (ACRs), integrity certificates, etc for placing before the DPCs. The instructions further provide that the DPCs should consider ACRs for equal number of years in respect of all officers considered for promotion. The DPCs should assess the suitability of the officers for promotion on the basis of their service records and with particular reference to the ACRs for five preceding years. However, in cases where the required qualifying service is more than five years, the DPCs should see the records with particular reference to the ACTs for the years equal to the required qualifying service. Instructions further provide that no proposal for holding a DPC or Selection Committee should be sent to the UPSC until and unless all the ACRs, complete and up-to-date, are available.
2. The importance of keeping the ACR dossiers up-to-date and of timely convening of DPCs cannot be over-emphasised. Instances have, however, come to the notice of the Department of Personnel and Training where the DPCs could not be held in time owing to non-availability of complete ACR dossiers of the officers in the zone of consideration and also for lack of prompt administrative action. This invariably delays promotions resulting in considerable frustration among the officials, thereby adversely affecting their morale and overall productivity. As such, some remedial action in this regard has become essential.
3.1 Keeping the aforesaid objective in view, it has been considered imperative to provide for a time-schedule, for convening DPCs not only in time but in sufficient advance also so as to utilize the prepared panel as and when the vacancies arise during the course of the vacancy year. For practical reasons, it is also considered desirable to have separate time-schedules for cases requiring approval of the Appointments Committee of the Cabinet and cases which do not require such approval. Accordingly in order to complete all required action, including the approval of the competent authority, well in time (before the commencement of the panel or vacancy year), the administrative action for convening DPCs, in the cases requiring approval of the ACC (ACC cases), could, as such, be initiated at least eight and a half months before the commencement of the vacancy year and, similarly, DPCs in such cases could be held at least four months before the commencement of the vacancy year. This means that there would be a clear period of the first three and a half months of the year immediately preceding the vacancy/panel year available for completion of the ACRs etc., followed by another four and a half months’ time for holding of DPCs. The next one month could be devoted to the post-DPC follow-up administrative action by the administrative Ministry/ Department. The final three months’ period prior to the commencement of the vacancy year could be left for approval of the Competent Authority (the ACC).
3.2 In relation to the cases which do not require approval of the ACC (non- ACC cases), the aforesaid time-schedule could follow a different pattern in regard to various activities as discussed above. This is considered desirable to give sufficient time to the UPSC for holding DPCs in such cases. Accordingly, the administrative action for convening DPCs in such cases could be initiated at least eight months before the commencement of the vacancy year and, similarly, DPCs could be held at least two months before the commencement of the vacancy year. This means that there would clearly be the first four months of the year immediately preceding the vacancy/panel year available for completion of ACRs, etc., followed by another six months’ time for holding of DPCs. The final two months could, as such, be devoted to the post-DPC follow-up administrative action, including approval of the Competent Authority. The aforesaid time-schedule, both in ‘ACC’ and ‘non-ACC’ cases, may be sufficient by any reckoning. Thus, the Model Calendar of events for ACC/non-ACC cases may follow the following illustrative pattern and the DPCs may ordinarily be held accordingly:-
SUGGESTED MODEL CALENDAR FOR DPCs
EVENTS
FINANCIAL YEAR-BASED
CALENDER YEAR-BASED
(1)
(2)
(3)
(i) Vacancy year
2000-2001
2000
(ii) Crucial date for determining eligibility
January 1, 2000
January 1, 2000
ACC CASES
[Cases where ACC approval is required
(including SAG/HAG grades/posts)
(A) Completion of ACRs/Integrity Certificates/ Vigilance clearance/Seniority List/Penalty and Vacancy Position etc and forwarding DPC proposal to the UPSC.
April –
April 15, 1999
January –
July 15, 1999
(B) Last date for sending complete proposal along with relevant Recruitment/Service Rules to the UPSC.
(Effort should be made to send the proposal to the UPSC as soon as possible without waiting for the last date).
July 15, 1999
April 15, 1999
(C) DPC to be held
July 15, -
November, 1999
April 15 –
August, 1999
(D) On receipt of DPC minutes from the UPSC, post-DPC follow-up action by the administrative Ministry/Department.
December, 1999
September, 1999
(E) Approval of the ACC including communication of its approval to the administrative Ministry/ Department.
January –
March, 2000
October –December, 1999
(F) Last date for getting ready the approved select panel by the administrative Ministry/Department.
March 31, 2000
December 31, 1999
NOTE:-Dates/periods suggested in the Model Calendar for DPC put no bar on earlier completion of various pre/post-DPC related actions.
Every effort may, as such, be made for taking speedy action in the matter without waiting for the last date or completion of the period as suggested by the Model Calendar for DPCs.
Non-ACC CASES
[Other grades/posts
(with/without association of the UPSC)]
(A) Completion of ACRs/Integrity Certificates/ Vigilance clearance/Seniority List/Penalty and Vacancy position etc and forwarding DPC proposal to the UPSC.
April –
July, 1999
January –
April, 1999
(B) Last date for sending complete proposal along with relevant Recruitment/Service Rules to the UPSC. (Effort should be made to send the proposal to the UPSC as soon as possible without waiting for the last date).
July 31, 1999
April 30, 1999
(C) DPC to be held
August, 1999 – January, 2000
May –
October, 1999
(D) On receipt of DPC minutes from the UPSC, post-DPC follow-up action (including approval of the Competent Authority) by the administrative Ministry/Department
February –
March, 2000
November –December, 1999
(E) Last date for getting ready the approved select panel by the administrative Ministry/Department.
March 31, 2000
December 31, 1999
NOTE:-Dates/periods suggested in the Model Calendar for DPC put no bar on earlier completion of various pre/post-DPC related actions.
Every effort may, as such, be made for taking speedy action in the matter without waiting for the last date or completion of the period as suggested by the Model Calendar for DPC.
4. As already pointed out in para-2 above, the success of the Model Calendar would depend on the Ministries/Departments furnishing the complete proposal to the UPSC with relevant ACRs, integrity certificate, copy of Recruitment/Service Rules, seniority list, penalty statement and correct vacancy position, etc. In accordance with the direction contained in Cabinet Secretary’s D.O. letter No.DOPT/39022/7/97-Estt(B) dated November 19, 1997 addressed to all Secretaries to Government of India, while referring the DPC proposals to the UPSC, the Joint Secretary (Administration) of the Ministry/Department concerned would certify that the information and documents have been furnished in accordance with check-lists prescribed by the Department of Personnel and Training vide its Office Memorandum No.22011/5/86-Estt(D) dated April 10, 1989 read with Office Memorandum No.22011/6/86-Estt(D) dated May 30, 1986.
5. In terms of the Department of Personnel and Training Office Memorandum No.22011/9/89-Estt(D) dated October 17, 1994 for preparation of select panel, Ministries/Departments may calculate the vacancies for reporting to DPC on financial year basis where ACRs are written financial year-wise and on calendar year basis where ACRs are written calendar year-wise. The items of work relating to calculation of vacancies arising on various dates in the relevant vacancy year may be completed strictly as per schedule prescribed in the suggested Model Calendar for intimation to the UPSC/DPCs.
6. If there is a need for preparing a second and subsequent panels for the same vacancy/panel year, consideration of the ACRs in such a situation may be restricted to the year upto which these were taken into account while preparing the original select panel. This would ensure application of a uniform yardstick with reference to all such select panels for the same vacancy/panel year.
7. In accordance with the existing instructions, the DPC is required to take into account the existing and clear anticipated vacancies in the concerned grade only. The chain vacancies in the higher grade are taken into account only if an appointment has already been made to the higher grade as on the date of the DPC. Unless actual appointment in the higher grade is made, even retirement vacancies in the higher grade are not taken into account as the same may arise by appointment subsequently. Since in accordance with the suggested Model Calendar being prescribed herein the panels for all the grades may be available on the first day of the vacancy year, it is expected that all chain vacancies may become available during the same vacancy year. Accordingly, for the sake of uniform procedure, it is provided that a DPC for a grade may take into account all clear expected vacancies by retirement etc in the concerned grade as well as chain vacancies on account of retirement etc in the higher grades which can be clearly anticipated in the same vacancy year.
8. As per the Model Calendar, since the DPC would be convened in the year preceding the vacancy year, the DPC may have to consider some of the officers who are to retire in the vacancy year itself. There may be similar other eventualities. Therefore, in order to have effective panels, DPC may have to provide for an extended panel subject to the parameters prescribed vide this Department’s Office Memorandum No.22011/18/87-Estt(D) dated April 9, 1996.
9. The crucial date for determining eligibility in case of financial year-based vacancy year would fall on January 1, immediately preceding such vacancy year and in case of calendar year-based vacancy year also, the first day of the vacancy year i.e. January 1 itself would be taken as the crucial date. To illustrate the point, January 1, 2000 would be the crucial date for the vacancy year 2000 (calendar year) as well as vacancy year 2000-2001 (financial year).
10. With a view to providing adequate time for circulation/general awareness of these instructions, it is considered desirable to make the aforesaid Model Calendar for DPCs operational with effect from April 1, 1999 in relation to the financial year-based vacancy year (2000-2001) commencing from April 1, 2000. In the case of calendar year-based vacancy year commencing from January 1, 2000, the Model DPC Calendar may take operational effect from January 1, 1999. In keeping with the decision noted in para-9 above to adopt, on uniform basis, January 1 as the crucial date for determining eligibility, it is provided that January 1, 2000 may be adopted as the crucial date in relation to the vacancy years commending from January 1/April 1, 2000.
11. As for practical reasons, it may not be possible to adopt the aforesaid Model Calendar for DPC in relation to the transitory vacancy years commencing from January 1/April 1, 1999, it is considered adequate, in order to accelerate DPC-related activities, to provide that efforts should be made by the Ministries/Departments to hold the DPC meetings and preparation of panels in advance even for these transitory vacancy years without waiting for the latest ACRs. The crucial date for determining eligibility would, however, in keeping with the decision noted in para-9, fall on January 1, 1999 in relation to these transitory vacancy years commencing from January 1/April 1, 1999.
12. All Ministries/Departments are requested to take note of the above clarifications/modifications of the existing instructions for wide circulation on priority basis and strict compliance so that the desired as per the aforesaid prescribed time-frame may be achieved.
13. Hindi version will follow.
(K.K. JHA)
DIRECTOR(Establishment)
To
All Ministries/Departments of the Government of India.
IMMEDIATE
No.22011/9/98-Estt(D)
Government of India
Ministry of Personnel, Public Grievance and Pensions
(Department of Personnel and Training)
New Delhi-110001
October 6, 1999
OFFICE MEMORANDUM
Subject:- Procedure to be observed by the Departmental Promotion Committees (DPC) – Model Calendar for DPCs – “CHAIN VACANCIES” – clarification regarding –
The undersigned is directed to invite reference to the Department of Personnel and Training Office Memorandum of even number dated September 8, 1998 on the subject cited above. Paragrah-7 of the said Office Memorandum, inter-alia, provides that DPC for the concerned grade may take into account the existing and clear anticipated vacancies due to retirement, etc in the concerned grade as well as “chain vacancies” on account of retirement etc in the higher grades which can be clearly anticipated in the same vacancy year. References are being received in the Department of Personnel and Training seeking clarifications as to whether the “chain vacancies” in the higher grades may include vacancies arising on account of promotion also in the higher grades.
2. The aforesaid matter has been considered in consultation with the Union Public Service Commission. Accordingly, it is hereby clarified that the “chain vacancies on account of retirement, etc in the higher grades in a vacancy (panel) year shall include:-
The vacancies which can be clearly anticipated as likely to become available in the concerned grade by promotion of officers of the service to higher grades during that vacancy (panel) year. (Expected promotion to the higher grades under the Model Calendar for DPCs would normally be against vacancies arising by retirement in all the higher grades/hierarchy – as per paragraph 7 of the Office Memorandum dated September 8, 1998).
For the sake of illustration, if a panel is being prepared for promotion of JTS, the chain vacancies in the higher grades in that vacancy (panel) year shall include vacancies arising on account of retirement in STS, JAG, NFSG and SAG etc in the same panel year i.e. if four officers are retiring in STS, three officers in JAG and two in NFSG and one in SAG in the panel year, the total number of anticipated chain vacancies for JTS in the said panel year shall be 10.
3. With the Model Calendar for DPCs coming into operation, panels for various grades of a cadre would become available well in time. Moreover, in terms of paragraph 6 of the Departmental of Personnel and Training Office Memorandum No.22011/9/98-Estt(D) dated 8.9.1998, an occasion may arise necessitating preparation of a fresh panel for the same year/grade during the currency of the earlier panel prepared for the purpose. It shall, therefore, be ensured that officers included in the earlier panel are promoted before officers from the next panel are picked up.
4. Ministries/Departments are requested to give wide circulation to these clarifications for general guidance in the matter and to ensure strict adherence to the time-schedule prescribed in the Model Calendar for DPCs including the position clarified in the preceding paragraphs for successful operation of these instructions.
5. Hindi version will follow.
( K.K. Jha )
Director(Establishment)
To:-
All Ministries/Departments of the Government of India
Source: http://www.indiapost.gov.in/DOP/Pdf/Circulars/Cut-off_eligibility_Vacancies_11072014_email_pub_upload.PDF
Government of India
Ministry of Communications & IT
Department of Posts
(Personnel Division)
Dak Bhawan, Sansad Marg,
New Delhi - 110 001.
Dated: 9th July, 2014
To
1. All Chief Postmasters General
2. All Postmasters General
Subject: Cut-off eligibility date for promotion and calculation of vacancies including chain vacancies – reg.
Sir/Madam,
I am directed to refer to above mentioned subject and to enclose herewith an O.M. No. 22011/6/2013-Estt(D) dated 28.05.2014 issued by the Department of Personnel & Training (DOP&T) vide which it has been provided that the crucial date of eligibility shall be 1st April of the vacancy year in case of financial year based vacancy year i.e. where the Annual Performance Appraisal Reports (APARs) are written financial year-wise and in case of calendar year based vacancy year i.e. where APARs are written calendar year-wise, the crucial date of eligibility shall remain as 1st January of the vacancy year. These instructions shall come into force in respect of vacancy year 2015-16 (financial year) commencing from 1st April, 2015 and vacancy year 2015 (calendar year) commencing from 1st January, 2015 and shall, accordingly, be applicable to all such subsequent vacancy years.
2. In respect of all the cadres of the Department of Posts, the APAR of the officials/officers are written financial year-wise and, hence, system of eligibility cut-off date and calculation of vacancies will be financial year-wise from the year 2015-16 onwards in accordance with ibid DOP&T OM for all the cadres. Therefore, the existing system of calendar year for the Circle cadres, wherever being followed, will come to an end with the end of current calendar year i.e. 2014 with advent of new system. The vacancies arising during the period from 1stJanuary to 31st March, 2015 will be merged with the vacancies arising during the financial year 2015-16. This will be first and last kind of adjustment to ensure smooth transition to new system having uniformity cross all the cadres in the Department of Posts so far as calculation of vacancies and eligibility cut-off date are concerned.
3. With regard to ‘Chain Vacancies’, it is mentioned that in Para 7 of DOP&T OM No. 22011/9/98-Estt (D) dated 08.09.1998 (copy enclosed), it is provided that “existing and clear anticipated vacancies in a grade as well as chain vacancies on account of retirement etc. in the higher grades, which can be clearly anticipated in the same vacancy year, may be taken into account by the DPC. Subsequently, DOP&T vide their OM No. 22011/9/98-Estt (D) dated 06.10.1999 (copy enclosed) issued further instructions on the issue in consultation with the UPSC stating that chain vacancies on account of retirement etc. in the higher grades in a vacancy (panel) year shall include the vacancies which can be clearly anticipated as likely to become available in the concerned grade by promotion of officers of the Service to higher grades during that vacancy (panel) year. Therefore, it is evident that seniority quota vacancies arising in higher grades in a vacancy year will percolate down to the lower cadres/grades and should be taken into account along with the clear vacancies arising in a particular lower grade.
4. Keeping in view the above instructions of DOP&T, it has been decided that:
(I) For eligibility cut-off date and calculation of vacancies:
(a) System of eligibility cut-off date and calculation of vacancies will be financial year-wise from the year 2015-16 onwards in accordance with ibid DOP&T OM for all the cadres in the Department and the eligibility cut-off date will be 1st April.
(b) The existing system of calendar year of the Circle cadres, wherever being followed, will come to an end with the end of current calendar year i.e. 2014 with advent of new system.
(c) The vacancies arising during the period from 1st January to 31st March, 2015 will be merged with the vacancies arising during the financial year 2015-16. This will be first and last kind of adjustment to ensure smooth transition to new system having uniformity across all the cadres in the Department of Posts so far as calculation of vacancies and eligibility cut-off date are concerned.
(II) For calculation and inclusion of ‘Chain Vacancies’:
(a) In respect of taking into account the chain vacancies of Postal Service Group ‘B’/Sr. Postmaster and above cadres (which are all India cadres) for Circle’s cadres, a Circle will take into account vacancies arising from HAG to PS Group ‘B’/Sr. Postmaster cadres due to death/retirement/ resignation/deputation/ VR etc. in that Circle in a particular recruitment year as chain vacancies for lower cadres in addition to existing/anticipated vacancies in the said lower cadre arising in that vacancy year. For example, if a CPMG (in HAG) retires in a Circle, the said Circle will take into account that vacancy as chain vacancy in all the Circle level cadres. Similarly, it will be applicable to vacancies arising in SAG, JAG, STS, JTS & PS Group ‘B’, Sr. Postmaster cadres in the hierarchy concerned in that Circle.
(b) Circle will factor in the vacancies arising in a vacancy year in Circle level Group ‘B’ cadres viz. ASPs, IPS, HSG-I, HSG-II, PM Grade-III, PM Grade-II etc. as chain vacancies for feeder cadres (lower cadres) in the hierarchy concerned in addition to existing/anticipated vacancies in the said lower cadre arising in that vacancy year.
(c) Circle will undertake similar exercise for other Circle cadres while working out the ‘chain vacancies’ and existing/anticipated vacancies of a cadre.
5. A sheet showing the tree of chain vacancies upto Group ‘B’ cadres is also annexed for facilitating effective and correct calculation of vacancies.
6. It is requested to ensure compliance and action as per the above in respect of cut-off eligibility date for promotion and calculation of vacancies including chain vacancies.
DA: As above
(Raj Kumar)
Director (Staff)
Telfax: 011-23096103

No.22011/6/2013-Estt(D)
Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)
North Block, New Delhi
Dated the 28th May, 2014
OFFICE MEMORANDUM
Subject: - Eligibility of officers to be considered for promotion by DPC- Fixing of Crucial Date – Regarding.
The undersigned is directed to invite reference to the Department of Personnel and Training’s Office Memorandum No. 22011/3/98-Estt(D) dated September 17, 1998 regarding subject mentioned above, which provides that the crucial date for determining eligibility for promotion in case of financial year-based vacancy year would fall on January 1, immediately preceding such vacancy year and in case of calendar year-based vacancy year also, the first day of the vacancy year i.e. 1st January itself would be the crucial date.
2. In case of financial year-based vacancy year, there is a clear gap of 3 months between the crucial date of eligibility and the date of commencement of vacancy year i.e. between January 1 and April 1. Due to this gap, for any such vacancy year, even if the Departmental Promotion Committee (DPC) meeting is held in time as per the Model Calendar, there is always a possibility of few officers not fulfilling the eligibility criteria as on the crucial date of eligibility, though they are fulfilling the same as on the date of commencement of the vacancy year.
3. The matter has been examined in consultation with Union Public Service Commission. It has been decided that the crucial date of eligibility shall be 1st April of the vacancy year in case of financial year based vacancy year i.e. where the Annual Performance Appraisal Reports (APARs) are written financial year-wise. In case of calendar year based vacancy year, i.e. where APARs are written calendar year-wise, the crucial date of eligibility shall remain as 1st January of the vacancy year. These instructions shall come into force in respect of vacancy year 2015-16 (financial year) commencing from April 1, 2015 and vacancy year 2015 (calendar year) commencing from January 1, 2015 and shall, accordingly, be applicable to all such subsequent vacancy years.
4. These instructions shall be applicable to all services/posts. All Ministries/Departments are requested to bring these instructions to the notice of all concerned including attached and subordinate offices.
(Mukta Goel)
Director(E-I)
Tele. No. 23092479
All Ministries/Departments of the Government of India.
MOST IMMEDIATE
No.22011/9/98-Estt(D)
Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)
North Block, New Delhi 110001
September 8, 1998
OFFICE MEMORANDUM
Subject:- Procedure to be observed by the Departmental Promotion Committees (DPCs) – MODEL CALENDAR FOR DPCs and related matters-
The undersigned is directed to invite reference to the Department of Personnel and Training Office Memorandum No.22011/5/86-Estt(D) dated April 10, 1989 containing consolidated instructions on DPCs. These instructions inter-alia provide that the DPCs should be convened at regular intervals (by laying down a time-schedule for this purpose) to draw panels which could be utilized for making promotions against the vacancies occurring during the course of a year. This enjoins upon the concerned authorities to initiate action to fill up the existing as well as anticipated vacancies well in advance of the expiry of the previous panel by collecting relevant documents like seniority list, Annual Confidential Reports (ACRs), integrity certificates, etc for placing before the DPCs. The instructions further provide that the DPCs should consider ACRs for equal number of years in respect of all officers considered for promotion. The DPCs should assess the suitability of the officers for promotion on the basis of their service records and with particular reference to the ACRs for five preceding years. However, in cases where the required qualifying service is more than five years, the DPCs should see the records with particular reference to the ACTs for the years equal to the required qualifying service. Instructions further provide that no proposal for holding a DPC or Selection Committee should be sent to the UPSC until and unless all the ACRs, complete and up-to-date, are available.
2. The importance of keeping the ACR dossiers up-to-date and of timely convening of DPCs cannot be over-emphasised. Instances have, however, come to the notice of the Department of Personnel and Training where the DPCs could not be held in time owing to non-availability of complete ACR dossiers of the officers in the zone of consideration and also for lack of prompt administrative action. This invariably delays promotions resulting in considerable frustration among the officials, thereby adversely affecting their morale and overall productivity. As such, some remedial action in this regard has become essential.
3.1 Keeping the aforesaid objective in view, it has been considered imperative to provide for a time-schedule, for convening DPCs not only in time but in sufficient advance also so as to utilize the prepared panel as and when the vacancies arise during the course of the vacancy year. For practical reasons, it is also considered desirable to have separate time-schedules for cases requiring approval of the Appointments Committee of the Cabinet and cases which do not require such approval. Accordingly in order to complete all required action, including the approval of the competent authority, well in time (before the commencement of the panel or vacancy year), the administrative action for convening DPCs, in the cases requiring approval of the ACC (ACC cases), could, as such, be initiated at least eight and a half months before the commencement of the vacancy year and, similarly, DPCs in such cases could be held at least four months before the commencement of the vacancy year. This means that there would be a clear period of the first three and a half months of the year immediately preceding the vacancy/panel year available for completion of the ACRs etc., followed by another four and a half months’ time for holding of DPCs. The next one month could be devoted to the post-DPC follow-up administrative action by the administrative Ministry/ Department. The final three months’ period prior to the commencement of the vacancy year could be left for approval of the Competent Authority (the ACC).
3.2 In relation to the cases which do not require approval of the ACC (non- ACC cases), the aforesaid time-schedule could follow a different pattern in regard to various activities as discussed above. This is considered desirable to give sufficient time to the UPSC for holding DPCs in such cases. Accordingly, the administrative action for convening DPCs in such cases could be initiated at least eight months before the commencement of the vacancy year and, similarly, DPCs could be held at least two months before the commencement of the vacancy year. This means that there would clearly be the first four months of the year immediately preceding the vacancy/panel year available for completion of ACRs, etc., followed by another six months’ time for holding of DPCs. The final two months could, as such, be devoted to the post-DPC follow-up administrative action, including approval of the Competent Authority. The aforesaid time-schedule, both in ‘ACC’ and ‘non-ACC’ cases, may be sufficient by any reckoning. Thus, the Model Calendar of events for ACC/non-ACC cases may follow the following illustrative pattern and the DPCs may ordinarily be held accordingly:-
SUGGESTED MODEL CALENDAR FOR DPCs
EVENTS
FINANCIAL YEAR-BASED
CALENDER YEAR-BASED
(1)
(2)
(3)
(i) Vacancy year
2000-2001
2000
(ii) Crucial date for determining eligibility
January 1, 2000
January 1, 2000
ACC CASES
[Cases where ACC approval is required
(including SAG/HAG grades/posts)
(A) Completion of ACRs/Integrity Certificates/ Vigilance clearance/Seniority List/Penalty and Vacancy Position etc and forwarding DPC proposal to the UPSC.
April –
April 15, 1999
January –
July 15, 1999
(B) Last date for sending complete proposal along with relevant Recruitment/Service Rules to the UPSC.
(Effort should be made to send the proposal to the UPSC as soon as possible without waiting for the last date).
July 15, 1999
April 15, 1999
(C) DPC to be held
July 15, -
November, 1999
April 15 –
August, 1999
(D) On receipt of DPC minutes from the UPSC, post-DPC follow-up action by the administrative Ministry/Department.
December, 1999
September, 1999
(E) Approval of the ACC including communication of its approval to the administrative Ministry/ Department.
January –
March, 2000
October –December, 1999
(F) Last date for getting ready the approved select panel by the administrative Ministry/Department.
March 31, 2000
December 31, 1999
NOTE:-Dates/periods suggested in the Model Calendar for DPC put no bar on earlier completion of various pre/post-DPC related actions.
Every effort may, as such, be made for taking speedy action in the matter without waiting for the last date or completion of the period as suggested by the Model Calendar for DPCs.
Non-ACC CASES
[Other grades/posts
(with/without association of the UPSC)]
(A) Completion of ACRs/Integrity Certificates/ Vigilance clearance/Seniority List/Penalty and Vacancy position etc and forwarding DPC proposal to the UPSC.
April –
July, 1999
January –
April, 1999
(B) Last date for sending complete proposal along with relevant Recruitment/Service Rules to the UPSC. (Effort should be made to send the proposal to the UPSC as soon as possible without waiting for the last date).
July 31, 1999
April 30, 1999
(C) DPC to be held
August, 1999 – January, 2000
May –
October, 1999
(D) On receipt of DPC minutes from the UPSC, post-DPC follow-up action (including approval of the Competent Authority) by the administrative Ministry/Department
February –
March, 2000
November –December, 1999
(E) Last date for getting ready the approved select panel by the administrative Ministry/Department.
March 31, 2000
December 31, 1999
NOTE:-Dates/periods suggested in the Model Calendar for DPC put no bar on earlier completion of various pre/post-DPC related actions.
Every effort may, as such, be made for taking speedy action in the matter without waiting for the last date or completion of the period as suggested by the Model Calendar for DPC.
4. As already pointed out in para-2 above, the success of the Model Calendar would depend on the Ministries/Departments furnishing the complete proposal to the UPSC with relevant ACRs, integrity certificate, copy of Recruitment/Service Rules, seniority list, penalty statement and correct vacancy position, etc. In accordance with the direction contained in Cabinet Secretary’s D.O. letter No.DOPT/39022/7/97-Estt(B) dated November 19, 1997 addressed to all Secretaries to Government of India, while referring the DPC proposals to the UPSC, the Joint Secretary (Administration) of the Ministry/Department concerned would certify that the information and documents have been furnished in accordance with check-lists prescribed by the Department of Personnel and Training vide its Office Memorandum No.22011/5/86-Estt(D) dated April 10, 1989 read with Office Memorandum No.22011/6/86-Estt(D) dated May 30, 1986.
5. In terms of the Department of Personnel and Training Office Memorandum No.22011/9/89-Estt(D) dated October 17, 1994 for preparation of select panel, Ministries/Departments may calculate the vacancies for reporting to DPC on financial year basis where ACRs are written financial year-wise and on calendar year basis where ACRs are written calendar year-wise. The items of work relating to calculation of vacancies arising on various dates in the relevant vacancy year may be completed strictly as per schedule prescribed in the suggested Model Calendar for intimation to the UPSC/DPCs.
6. If there is a need for preparing a second and subsequent panels for the same vacancy/panel year, consideration of the ACRs in such a situation may be restricted to the year upto which these were taken into account while preparing the original select panel. This would ensure application of a uniform yardstick with reference to all such select panels for the same vacancy/panel year.
7. In accordance with the existing instructions, the DPC is required to take into account the existing and clear anticipated vacancies in the concerned grade only. The chain vacancies in the higher grade are taken into account only if an appointment has already been made to the higher grade as on the date of the DPC. Unless actual appointment in the higher grade is made, even retirement vacancies in the higher grade are not taken into account as the same may arise by appointment subsequently. Since in accordance with the suggested Model Calendar being prescribed herein the panels for all the grades may be available on the first day of the vacancy year, it is expected that all chain vacancies may become available during the same vacancy year. Accordingly, for the sake of uniform procedure, it is provided that a DPC for a grade may take into account all clear expected vacancies by retirement etc in the concerned grade as well as chain vacancies on account of retirement etc in the higher grades which can be clearly anticipated in the same vacancy year.
8. As per the Model Calendar, since the DPC would be convened in the year preceding the vacancy year, the DPC may have to consider some of the officers who are to retire in the vacancy year itself. There may be similar other eventualities. Therefore, in order to have effective panels, DPC may have to provide for an extended panel subject to the parameters prescribed vide this Department’s Office Memorandum No.22011/18/87-Estt(D) dated April 9, 1996.
9. The crucial date for determining eligibility in case of financial year-based vacancy year would fall on January 1, immediately preceding such vacancy year and in case of calendar year-based vacancy year also, the first day of the vacancy year i.e. January 1 itself would be taken as the crucial date. To illustrate the point, January 1, 2000 would be the crucial date for the vacancy year 2000 (calendar year) as well as vacancy year 2000-2001 (financial year).
10. With a view to providing adequate time for circulation/general awareness of these instructions, it is considered desirable to make the aforesaid Model Calendar for DPCs operational with effect from April 1, 1999 in relation to the financial year-based vacancy year (2000-2001) commencing from April 1, 2000. In the case of calendar year-based vacancy year commencing from January 1, 2000, the Model DPC Calendar may take operational effect from January 1, 1999. In keeping with the decision noted in para-9 above to adopt, on uniform basis, January 1 as the crucial date for determining eligibility, it is provided that January 1, 2000 may be adopted as the crucial date in relation to the vacancy years commending from January 1/April 1, 2000.
11. As for practical reasons, it may not be possible to adopt the aforesaid Model Calendar for DPC in relation to the transitory vacancy years commencing from January 1/April 1, 1999, it is considered adequate, in order to accelerate DPC-related activities, to provide that efforts should be made by the Ministries/Departments to hold the DPC meetings and preparation of panels in advance even for these transitory vacancy years without waiting for the latest ACRs. The crucial date for determining eligibility would, however, in keeping with the decision noted in para-9, fall on January 1, 1999 in relation to these transitory vacancy years commencing from January 1/April 1, 1999.
12. All Ministries/Departments are requested to take note of the above clarifications/modifications of the existing instructions for wide circulation on priority basis and strict compliance so that the desired as per the aforesaid prescribed time-frame may be achieved.
13. Hindi version will follow.
(K.K. JHA)
DIRECTOR(Establishment)
To
All Ministries/Departments of the Government of India.
IMMEDIATE
No.22011/9/98-Estt(D)
Government of India
Ministry of Personnel, Public Grievance and Pensions
(Department of Personnel and Training)
New Delhi-110001
October 6, 1999
OFFICE MEMORANDUM
Subject:- Procedure to be observed by the Departmental Promotion Committees (DPC) – Model Calendar for DPCs – “CHAIN VACANCIES” – clarification regarding –
The undersigned is directed to invite reference to the Department of Personnel and Training Office Memorandum of even number dated September 8, 1998 on the subject cited above. Paragrah-7 of the said Office Memorandum, inter-alia, provides that DPC for the concerned grade may take into account the existing and clear anticipated vacancies due to retirement, etc in the concerned grade as well as “chain vacancies” on account of retirement etc in the higher grades which can be clearly anticipated in the same vacancy year. References are being received in the Department of Personnel and Training seeking clarifications as to whether the “chain vacancies” in the higher grades may include vacancies arising on account of promotion also in the higher grades.
2. The aforesaid matter has been considered in consultation with the Union Public Service Commission. Accordingly, it is hereby clarified that the “chain vacancies on account of retirement, etc in the higher grades in a vacancy (panel) year shall include:-
The vacancies which can be clearly anticipated as likely to become available in the concerned grade by promotion of officers of the service to higher grades during that vacancy (panel) year. (Expected promotion to the higher grades under the Model Calendar for DPCs would normally be against vacancies arising by retirement in all the higher grades/hierarchy – as per paragraph 7 of the Office Memorandum dated September 8, 1998).
For the sake of illustration, if a panel is being prepared for promotion of JTS, the chain vacancies in the higher grades in that vacancy (panel) year shall include vacancies arising on account of retirement in STS, JAG, NFSG and SAG etc in the same panel year i.e. if four officers are retiring in STS, three officers in JAG and two in NFSG and one in SAG in the panel year, the total number of anticipated chain vacancies for JTS in the said panel year shall be 10.
3. With the Model Calendar for DPCs coming into operation, panels for various grades of a cadre would become available well in time. Moreover, in terms of paragraph 6 of the Departmental of Personnel and Training Office Memorandum No.22011/9/98-Estt(D) dated 8.9.1998, an occasion may arise necessitating preparation of a fresh panel for the same year/grade during the currency of the earlier panel prepared for the purpose. It shall, therefore, be ensured that officers included in the earlier panel are promoted before officers from the next panel are picked up.
4. Ministries/Departments are requested to give wide circulation to these clarifications for general guidance in the matter and to ensure strict adherence to the time-schedule prescribed in the Model Calendar for DPCs including the position clarified in the preceding paragraphs for successful operation of these instructions.
5. Hindi version will follow.
( K.K. Jha )
Director(Establishment)
To:-
All Ministries/Departments of the Government of India
Source: http://www.indiapost.gov.in/DOP/Pdf/Circulars/Cut-off_eligibility_Vacancies_11072014_email_pub_upload.PDF
Union Budget 2017: Highlights
HIGHLIGHTS
Finance minister Arun Jaitley presented the Union Budget 2017-18 in the Lok Sabha today. Here are the highlights of the Union Budget:
1. India stands out as a bright spot amid world economic gloom .
2. Our focus will be on energising youth to reap benefits of growth and employment.
3. IMF estimates world GDP will grow by 3.4 per cent in 2017 .
4. Oil prices, rising dollar and volatile commodity prices seen as risks to Indian economy.
5. India is seen as engine of global growth, have witnessed historic reform in last one year.
6. Demonetisation is a bold and decisive measure, for many decades tax evasion was a way of life for many.
7. Note ban is expected to have only a transient impact on economy .
8. I am reminded of what our father of the nation Mahatma Gandhi said: "A right cause never fails".
9. The pace of remonetisation has picked up.
10. Effects of demonetisation not expected to spill over to next year.
11. Budget preponement to February 1 will give sufficient time to departments to implement government schemes.
12. Our Budget agenda is - transform, energise and clean India - TEC India.
13. Our approach in preparing the Budget is to spend more on rural areas, infrastructure and poverty alleviation with fiscal prudence .
14. Agriculture sector is expected to grow at 4.6%, agriculture expenditure targeted at Rs 10 lakh crore.
15. 36% increase in FDI flow; Forex reserves at $361 billion in January, which is enough to cover 12 months needs.
16. Allocation under MNREGA increased to 48,000 crore from Rs 38,500 crore. This is highest ever allocation
17. Total allocation for rural, agricultural and allied sectors for 2017-18 is Rs 187223 crore, which is 24% higher than last year .
18. One crore houses for poor by 2019.
19. Safe drinking water to cover 28,000 arsenic and Fluoride-affected habitations in the next four years.
20. 133-km road per day constructed under Pradhan Mantri Gram Sadak Yojana as against 73-km in 2011-14 .
21. For senior citizens, Aadhar cards giving their health condition will be introduced .
22. Two new All India Institute of Medical Sciences(AIIMS) to be set up in Jharkhand and Gujarat .
23. 3500km railway lines to be put up.
24. Service charge on rail tickets booked through IRCTC to be withdrawn.
25. Rail safety fund with corpus of Rs 100,000 crore will be created over a period of five years.
26. 500 rail stations to be made differently abled-friendly by providing lifts and escalators .
27. A new metro rail policy will be announced, this will open up new jobs for our youth.
28. Foreign investment promotion board (FIPB) to be abolished .
29. Allocation for infrastructure stands at a record Rs 3,96,135 crore .
30. Government to set up strategic crude oil reserves in Odisha and Rajasthan.
31. 1.25 crore people have already adopted Bhim App for digital payments .
32. Aadhaar Pay- an app for merchants- to be launched' 20 lakh aadhaar-based POS by September 2017 .
33. Government is considering introduction of new law to confiscate assets of offenders who escape the country.
34. Defence expenditure excluding pension at Rs 2.74 lakh crore.
35. Fiscal deficit for 2017-18 pegged at 3.2 percent of GDP .
36. Fiscal deficit target for next three years pegged at 3 percent.
37. India's tax-to GDP ratio is very low. We are largely a tax non compliance society, when too many people evade taxes burden falls on those who are honest.
38. Out of 3.7 crore who filed tax returns in 2015-16, only 24 lakh persons showed income above Rs 10 lakh.
39. Of 76 lakh individuals who reported income of over Rs 5 lakh, 56 lakh are salaried.
40. Small firms with turnover up to Rs 50 crore to pay 25% tax now, instead of 30%.
41. Black money SIT has suggested no cash transaction above Rs 3 lakh. The government has accepted this recommendation .
42. Maximum cash donation any party can receive will be Rs 2000 from one source.
43. Political parties will be entitled to receive donations by cheques or digital modes.
44. An amendment being proposed to RBI Act to enable the issuance of electoral bonds for political funding.
45. Jaitley reduces income tax rate from 10% to 5% for tax slab of Rs 250,000 to Rs 500,000 .
46. Surcharge of 10% for those whose annual income is Rs 50 lakh to 1 crore.
47. 15% surcharge on incomes above Rs 1 crore to continue.
Finance minister Arun Jaitley presented the Union Budget 2017-18 in the Lok Sabha today. Here are the highlights of the Union Budget:
1. India stands out as a bright spot amid world economic gloom .
2. Our focus will be on energising youth to reap benefits of growth and employment.
3. IMF estimates world GDP will grow by 3.4 per cent in 2017 .
4. Oil prices, rising dollar and volatile commodity prices seen as risks to Indian economy.
5. India is seen as engine of global growth, have witnessed historic reform in last one year.
6. Demonetisation is a bold and decisive measure, for many decades tax evasion was a way of life for many.
7. Note ban is expected to have only a transient impact on economy .
8. I am reminded of what our father of the nation Mahatma Gandhi said: "A right cause never fails".
9. The pace of remonetisation has picked up.
10. Effects of demonetisation not expected to spill over to next year.
11. Budget preponement to February 1 will give sufficient time to departments to implement government schemes.
12. Our Budget agenda is - transform, energise and clean India - TEC India.
13. Our approach in preparing the Budget is to spend more on rural areas, infrastructure and poverty alleviation with fiscal prudence .
14. Agriculture sector is expected to grow at 4.6%, agriculture expenditure targeted at Rs 10 lakh crore.
15. 36% increase in FDI flow; Forex reserves at $361 billion in January, which is enough to cover 12 months needs.
16. Allocation under MNREGA increased to 48,000 crore from Rs 38,500 crore. This is highest ever allocation
17. Total allocation for rural, agricultural and allied sectors for 2017-18 is Rs 187223 crore, which is 24% higher than last year .
18. One crore houses for poor by 2019.
19. Safe drinking water to cover 28,000 arsenic and Fluoride-affected habitations in the next four years.
20. 133-km road per day constructed under Pradhan Mantri Gram Sadak Yojana as against 73-km in 2011-14 .
21. For senior citizens, Aadhar cards giving their health condition will be introduced .
22. Two new All India Institute of Medical Sciences(AIIMS) to be set up in Jharkhand and Gujarat .
23. 3500km railway lines to be put up.
24. Service charge on rail tickets booked through IRCTC to be withdrawn.
25. Rail safety fund with corpus of Rs 100,000 crore will be created over a period of five years.
26. 500 rail stations to be made differently abled-friendly by providing lifts and escalators .
27. A new metro rail policy will be announced, this will open up new jobs for our youth.
28. Foreign investment promotion board (FIPB) to be abolished .
29. Allocation for infrastructure stands at a record Rs 3,96,135 crore .
30. Government to set up strategic crude oil reserves in Odisha and Rajasthan.
31. 1.25 crore people have already adopted Bhim App for digital payments .
32. Aadhaar Pay- an app for merchants- to be launched' 20 lakh aadhaar-based POS by September 2017 .
33. Government is considering introduction of new law to confiscate assets of offenders who escape the country.
34. Defence expenditure excluding pension at Rs 2.74 lakh crore.
35. Fiscal deficit for 2017-18 pegged at 3.2 percent of GDP .
36. Fiscal deficit target for next three years pegged at 3 percent.
37. India's tax-to GDP ratio is very low. We are largely a tax non compliance society, when too many people evade taxes burden falls on those who are honest.
38. Out of 3.7 crore who filed tax returns in 2015-16, only 24 lakh persons showed income above Rs 10 lakh.
39. Of 76 lakh individuals who reported income of over Rs 5 lakh, 56 lakh are salaried.
40. Small firms with turnover up to Rs 50 crore to pay 25% tax now, instead of 30%.
41. Black money SIT has suggested no cash transaction above Rs 3 lakh. The government has accepted this recommendation .
42. Maximum cash donation any party can receive will be Rs 2000 from one source.
43. Political parties will be entitled to receive donations by cheques or digital modes.
44. An amendment being proposed to RBI Act to enable the issuance of electoral bonds for political funding.
45. Jaitley reduces income tax rate from 10% to 5% for tax slab of Rs 250,000 to Rs 500,000 .
46. Surcharge of 10% for those whose annual income is Rs 50 lakh to 1 crore.
47. 15% surcharge on incomes above Rs 1 crore to continue.
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