Income Tax: e-Verification Scheme, 2021

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December 18, 2021

Income Tax: e-Verification Scheme, 2021

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 13th December, 2021

(INCOME-TAX)

S.O. 5187(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 135A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:

1. Short title and commencement.– (1) This Scheme may be called the e-Verification Scheme, 2021.

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

2. Definitions.– (1) In this Scheme, unless the context otherwise requires,―

(a) “Act” means the Income-tax Act, 1961 (43 of 1961);

(b) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(c) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;

(d) “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources;”

(e) “Commissioner of Income –tax (e-Verification)” means the prescribed income – tax authority under section 133C of the Act read with rule 12D of the Income-tax Rules,1962;

(f) “computer resource” shall have the same meaning as assigned to it in clause (k) of sub- section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(g) “computer system” shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(h) “designated portal” means the web portal designated as such by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be;

(i) “digital signature” shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(j) “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(k) “e-mail” or “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message;

(l) “Prescribed Authority” shall mean any income-tax authority working in the Directorate of Income-tax (Intelligence and Criminal Investigation), who is authorised by the Board to act as such authority for the purposes of this Scheme;

(m) “registered account” of the assessee means the electronic filing account registered by the assessee in designated portal;

(n) “registered e-mail address” means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including-

(i) the e -mail address available in the electronic filing account of the addressee registered in the designated portal; or

(ii) the e-mail address available in the last income-tax return furnished by the addressee; or

(iii) the e-mail address available in the permanent account number database relating to the addressee; or

(iv) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or

(v) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or

(vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority;

(o) “registered mobile number” of the addressee means either or both of―

(i) the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal;

(ii) in the case of addressee, being an individual who possesses the Aadhaar number, the mobile number available with the database of Unique Identification Authority of India.

(p) “risk management strategy” means an algorithm for standardised examination of information, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of risk, as decided by the Board from time to time;

(q) “rules” means Income-tax Rules, 1962;

(r) “scrutiny assessment” means assessment under section 143 or section 144 or section 147 or section 153A or section 153C of the Act;

(s) “video telephony” means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time.

(2) Words and expressions used herein and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act.

Also Read: Gazette Notification for shifting of the jurisdiction of a Bench of CAT at Srinagar

3. Scope of the Scheme.- (1) The scope of the Scheme shall be in respect of:

(i) calling for information under section 133 of the Act;

(ii) collecting certain information under section 133B of the Act;

(iii) calling for information by the prescribed income-tax authority under section 133C of the Act;

(iv) exercise of power to inspect registers of companies under section 134 of the Act; and

(v) exercise of power of Assessing Officer under section 135 of the Act.

(2) The Scheme shall be applicable to exercise the functions referred to in sub-paragraph (1) for processing or utilisation of the information which is,―

(i) in possession of the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be; or

(ii) made available to the Principal Director General of Income-tax (Systems)or Director General of Income-tax (Systems), as the case may be, by-

(a) the Director General of Income-tax (Intelligence and Criminal Investigation);

(b) the Commissioner of Income-tax in charge of the Centralised Processing Centre for processing of returns;

(c) the Commissioner of Income-tax in charge of the Centralised Processing Centre (TDS) for processing of statement of tax deducted at source; or

(d) any other authority, body or person.

4. Electronic Collection and Verification.―(1) The Commissioner of Income-tax (e-Verification) shall collect the information referred to in sub-paragraph (1) of paragraph 3, in accordance with the procedure laid down by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be.

(2) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall make available the information referred to in sub-paragraph (2) of paragraph 3,to the Commissioner of Income-tax (e-Verification)-

(i) which was uploaded to the registered account or sent on the registered mobile number, wherever available, of the assessee and not accepted by him or in a case where no response has been received from the assessee within ninety days;

(ii) in respect of which no registered e – mail account or mobile number is on record.

(3) The Commissioner of Income-tax (e-Verification) shall process the information made available to it for initial e-verification.

(4) The initial e-verification by the Commissioner of Income-tax (e-verification) shall be through an automated issuance of communication to the source from where the information is received and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall enable such automated communication.

(5) In cases where the mismatch between the amount accepted by the assessee and the amount reported by the reporting entity persists, the information after such initial e-verification shall be run through a risk management strategy laid down by the Board and the information found to be no or low risk on such risk criteria, where no further action is required, shall be processed for closure.

(6) The remaining information shall be transferred electronically by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, to the Prescribed Authority through a process of automated allocation system.

(7) The verification of the information so allocated, shall be completed by the Prescribed Authority in the manner as per the procedure laid down in this regard by the Director General of Income-tax (Intelligence and Criminal Investigation),with the prior approval of the Board.

(8) The information verified as above, shall be sent back electronically in the form of a preliminary verification report for verification to the Commissioner of Income-tax (e-Verification).

(9) The Commissioner of Income-tax (e-Verification) shall match the preliminary verification report with the information in the return of income of the respective assessee, where such return is available electronically and prepare a final verification report.

(10) Based on the final verification report, the information found to be low risk in accordance with the criteria approved by the Board shall be considered for closure.

(11) The remaining information in the form of final verification report shall be processed in accordance with sub-paragraph 12.

(12) If the information referred to in sub-paragraph (11),―

(i) pertains to a pending scrutiny assessment, it shall be made available electronically to the Faceless Assessing Officer or Jurisdictional Assessing Officer, as the case may be.

(ii) does not pertain to a pending scrutiny assessment, it shall be utilised for further necessary action in accordance with the provisions of the Act.

5. Random Allocation of information.―The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall, with the approval of the Board, devise a process to randomly allocate or transfer the information, referred to in sub-paragraph (6)of paragraph 4, to the Prescribed Authority.

6. Issue and service of notice.― (1) For the purpose of verification of information, the Prescribed Authority shall issue notice to a person requiring him to furnish information or documents as necessary for such verification.

(2) The notice shall be issued under digital signature of the Prescribed Authority.

(3) The information or documents called for under sub-paragraph (1) shall be furnished on or before the date specified in the notice or as extended by the Prescribed Authority on the request made by the person.

7. Response to notice.—The Director General of Income-tax (Systems) shall in consultation with the Director General of Income-tax (Intelligence and Criminal Investigation)-
(i) shall specify the procedure, formats and standards for furnishing response to the notices; and

(ii) may specify a machine readable structured format for furnishing the information or documents by the person in response to the notice issued under paragraph 6.

8. No personal appearance.―(1) No person shall be required to appear personally or through authorised representative before the Prescribed Authority in connection with any proceedings.

(2) In exceptional cases, where personal appearance is requested by such person, the Prescribed Authority may allow personal appearance through video conferencing or video telephony, to the extent technologically feasible.

9. Communication exclusively by electronic mode.―For the purposes of this Scheme,-

(a) all communications between the Commissioner of Income-tax (e-Verification) and various authorities from whom the information is received, shall be in the electronic mode;

(b) all communications between the Commissioner of Income-tax (e-Verification) and the Director General of Income-tax (Intelligence and Criminal Investigation), shall be in the electronic mode;

(c) every notice or any other communication under this Scheme from the Prescribed Authority shall be delivered to the person or his authorised representative electronically, to the extent technologically feasible;

(d) the person or the authorised representative shall furnish his response to any notice or any other electronic communication, under this Scheme, to the Prescribed Authority electronically, to the extent technologically feasible;

(e) all communications between the Commissioner of Income-tax (e-Verification) and the Faceless Assessing Officer or the Jurisdictional Assessing Officer shall be conducted through the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be.

10. Authentication of electronic record.―For the purposes of this Scheme, an electronic record shall be authenticated by the –

(i) Commissioner of Income-tax (e-Verification) or the Prescribed Authority, as the case may be, by affixing its digital signature;

(ii) person or his authorised representative, by affixing his digital signature if he is required under the rules to furnish his return of income under digital signature, and in any other case, by communicating through his registered e-mail address.

11. Power to specify procedure and processes.- (1)The Director General of Income-tax (Intelligence and Criminal Investigation) shall, with the approval of the Board, specify from time to time, procedures and processes for effective implementation and functioning of this Scheme, with respect to the following matters:-

(a) Standard Operating Procedures and techniques of verification to be followed, by the prescribed authorities while verifying such information;

(b) managing administration functions such as receipt, scanning, data entry, storage and retrieval of information and documents in a centralised manner;

(c) grievance redressal mechanism for handling grievances under the Directorate of Income-tax (Intelligence and Criminal Investigation).

(2) The Director General of Income-tax (Systems) shall, with the approval of the Board, specify from time to time, procedures and processes for effective implementation and functioning of this Scheme, with respect to the following matters:-

(a) mode and format for issue of acknowledgment of the response furnished by the addressee;

(b) provision of web portal facility including login facility, tracking status of verification, display of relevant details, and facility of download;

(c) call centre to answer queries and provide support services, including outbound calls and inbound calls seeking information or clarification.

[Notification No. 137 /2021/ F.No. 370142/57/2021-TPL(Part-I)]

SHEFALI SINGH, Under Secy

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Non-Functional upgradation for Officers of Organized Group ‘A’ Services

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December 18, 2021

Non-Functional upgradation for Officers of Organized Group ‘A’ Services

No. AB.14017/30/2011-Estt.(RR)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training

New Delhi, the 14 December 2021

OFFICE MEMORANDUM

Subject:- Non-Functional upgradation for Officers of Organized Group ‘A’ Services.

Reference is invited to para 1(iv) of this Department OM No.AB.1 4017/64/2008-Estt.(RR) dated 24.04.09 regarding Non-Functional Upgradation for officers of Organised Group ‘A’ Services. The details of batch of the officers belonging to the Indian Administrative Service who have been posted at the Centre in various grades were issued from time to time.

2. The details of the batch of IAS officers posted in the Centre in the grade of Additional Secretary as well as the date of posting of the first officer belonging to the respective batch is indicated in the table below for taking necessary action:

S.No	Batch and Level in IAS	ACC order issued on	Batch of Organized Group ‘A’ service to be considered for Non-Functional upgradation
1.	1995 as Additional Secretary	04.12.2021	1993 & earlier w.e.f. 04.12.2021

3. Hindi version will follow.

Also Read: Non-Functional upgradation for Officers of Organized Group ‘A’ Services

Sd/-
(J. Sriram Murty)
Under Secretary

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SSC CGL Examinations – Rajya Sabha QA

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December 18, 2021

SSC CGL Examinations – Rajya Sabha QA

GOVERNMENT OF INDIA
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(DEPARTMENT OF PERSONNEL AND TRAINING)

RAJYA SABHA
UNSTARRED QUESTION NO. 2213
(TO BE ANSWERED ON 16.12.2021)

SSC CGL EXAMINATIONS

2213 SHRI JOHN BRITTAS:

Will the PRIME MINISTER be pleased to state:

(a) number of candidates from different States, who appeared for competitive exams like Staff Selection Commission Combined Graduate Level (SSC CGL) during last five years;

(b) out of above, number of candidates who have been selected, State-wise;

(c) whether it has been noticed that there is palpable disparity between candidates selected from different States, leading to widespread resentment among the unemployed youths from certain States of the country;

(d) present position of investigation on the SSC Examination scam of 2018 and whether any responsibility has been fixed;

(e) whether loopholes leading to such practices have been identified; and

(f) steps taken to prevent recurrence of such scams?

Also Read: Vacant Posts for SCs/STs – Rajya Sabha QA

ANSWER

MINISTER OF STATE IN THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS AND MINISTER OF STATE IN THE PRIME MINISTER’S OFFICE

(DR. JITENDRA SINGH)

(a) to (c): State-wise data in respect of examinations like Combined Graduate Level Examination (CGLE) which are conducted on All India basis by the Staff Selection Commission (SSC) is not maintained.

(d): Investigation has been undertaken by the Central Bureau of Investigation (CBI) vide FIR No. RC/AC-I/2018/A0009 dated 22.05.2018 regarding all allegations pertaining to conduct of the Combined Graduated Level (Tier-II) Examination, 2017.

(e) & (f): The Staff Selection Commission has taken comprehensive measures which, interalia, include audit of examination venues, conduct of mock-tests, deployment of Commission’s representatives as Inspecting Officers at the examination venues, physical frisking of candidates with the help of Hand-Held Metal Detectors, comprehensive CCTV coverage of the examination venues, biometric registration of candidates and deployment of low powered mobile jammers, etc. to ensure high standard of integrity, discipline and efficiency in the conduct of various examinations.

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Leave/Absentee Report on the Date of Increment i.e 1st January 2022, CDA

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Also Read: PCDA Circular 222: Submission of Life Certificate for Armed Forces/Defence Civilian & Family pensioners

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December 17, 2021

Leave/Absentee Report on the Date of Increment i.e 1st January 2022, CDA

GOVERNMENT OF INDIA
MINISTRY OF DEFENCE
CONTROLLER OF DEFENCE ACCOUNTS, GUWAHATI

CIRCULAR NO 85

No AN/III/II/PIS/PIC/VoI-II

Date 16/12/2021

Subject: Leave/Absentee Report on the Date of Increment i.e 1st January 2022

It is to inform to all the sections of M.O. and all Sub-Offices that a Leave/Absentee report as on 01.01.2022 in the format prescribed in Annexure ‘A’ (Copy enclosed) may please be sent to Admm III Section of Main Office in respect of all the officials, indicating whether the official is present or not in the office on 01.01.2022. If the individual is absent on 01.01.2022, the same may be intimated indicating nature of leave and date of joining in Part B of annexure ‘A’ so as to enable this office to grant annual increment on the due date.

2. The report may be sent through official email id of Admin III section ([email protected] ) latest by 15.01.2022 positively.

This may be treated as ‘Top Priority”

(D K Kalita)
Accounts Officer
AN-III

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Vacant Posts for SCs/STs – Rajya Sabha QA

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December 17, 2021

VACANT POSTS FOR SCs/STs

GOVERNMENT OF INDIA
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(DEPARTMENT OF PERSONNEL AND TRAINING)

RAJYA SABHA
UNSTARRED QUESTION NO. 2212
(TO BE ANSWERED ON 16.12.2021)

VACANT POSTS FOR SCs/STs

2212 # SMT. KANTA KARDAM:

Will the PRIME MINISTER be pleased to state:

(a) whether the posts reserved for SCs/STs in various categories in different Departments/Public Sector Undertakings are lying vacant;

(b) if so, the details thereof; and

(c) year-wise and category-wise details of appointments made during the last three years and the current year?

Also Read: Upper age limits for appointment on direct recruitment basis to various Civil posts

ANSWER

MINISTER OF STATE IN THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS AND MINISTER OF STATE IN THE PRIME MINISTER’S OFFICE

(DR. JITENDRA SINGH)

(a) & (b): Department of Personnel and Training (DoPT) collects data on filling of backlog reserved vacancies for Scheduled Castes (SCs) and Scheduled Tribes (STs) from ten Ministries/Departments, having more than 90% of the employees in Central Government. Details of backlog reserved vacancies for SCs and STs, as on 01.01.2020, as per information received from various Ministries/Departments, including their Central Public Sector Undertakings, is enclosed as Annexure-I.

(c): Details of reserved posts filled up by SCs and STs in Central Government posts and services in direct recruitment and promotion are at Annexure-II.

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Lateral Entry Into Civil Service – Rajya Sabha QA

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December 17, 2021

Lateral Entry Into Civil Service – Rajya Sabha QA

GOVERNMENT OF INDIA
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(DEPARTMENT OF PERSONNEL AND TRAINING)

RAJYA SABHA
UNSTARRED QUESTION NO. 2215
(TO BE ANSWERED ON 16.12.2021)

LATERAL ENTRY INTO CIVIL SERVICE

2215 DR. V. SIVADASAN:

Will the PRIME MINISTER be pleased to state:

(a) the number of candidates who have been selected through lateral entry into the Civil Services so far;

(b) the measures adopted by Government to ensure transparency when private sector experts are recruited through lateral entry in higher posts of administration; and

(c) whether there is any provision to ensure the representation of SCs, STs, OBCs and EWSs in the appointments done through lateral entry?

Also Read: Upper age limits for appointment on direct recruitment basis to various Civil posts

ANSWER

MINISTER OF STATE IN THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS AND MINISTER OF STATE IN THE PRIME MINISTER’S OFFICE

(DR. JITENDRA SINGH)

(a): The Lateral recruitment, at the levels of Joint Secretary, Director and Deputy Secretary in the Government of India, has been undertaken to appoint persons for specific assignments, keeping in view their specialized knowledge and expertise in the domain area. 9 candidates were selected for appointment as Joint Secretaries in various Ministries/Departments of the Government of India through lateral recruitment in 2019. Further, 31 candidates have been selected for appointment through lateral recruitment in 2021, comprising 3 candidates for the post of Joint Secretary, 19 for the post of Director and 9 for the post of Deputy Secretary.

(b): The entire selection process for making lateral recruitment, as mentioned in (a) above, was entrusted to the Union Public Service Commission (UPSC).

(c): Eligible SC/ST/OBC candidates are considered along with other eligible candidates. However, reservation is not applicable to such single post appointment.

*****

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Upper age limits for appointment on direct recruitment basis to various Civil posts

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Also Read: CCS (Pension) Amendment Rules 2020 – ‘Good Conduct’ – Rule 8 prohibiting the retired officers from writing about their department – Rajya Sabha QA

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December 16, 2021

Upper age limits for appointment on direct recruitment basis to various Civil posts

GOVERNMENT OF INDIA
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(DEPARTMENT OF PERSONNEL AND TRAINING)
RAJYA SABHA
UNSTARRED QUESTION NO. 2217
(TO BE ANSWERED ON 16.12.2021)

AGE RELAXATION FOR EXPERIENCED ASPIRANTS

2217 # SHRI BRIJLAL:

Will the PRIME MINISTER be pleased to state:

(a) whether it is a fact that in most of the Government institutions, the upper age limit for job is 35 years for general category and 40 years for the reserved category;

(b) whether any scheme related to Government jobs for the experienced youth above the upper age limit is under consideration of Government so that the experienced youth above the upper age limit also get adequate opportunities in Government sector; and

(c) it so, the details thereof?

ANSWER
MINISTER OF STATE IN THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES
AND PENSIONS AND MINISTER OF STATE IN THE PRIME MINISTER’S OFFICE
(DR. JITENDRA SINGH)

(a) to (c): Upper age limits for appointment on direct recruitment basis to various civil posts in the Government of India have been fixed on the basis of level of the post, nature of duties attached, educational qualifications and experience requirements for the post. The table below broadly indicates the upper age limit for direct recruitment to posts in different pay levels:-

	Pay Level of post (as per 7th CPC Pay Matrix)	Upper Age limit
(i)	Pay Levels 1, 2, 3, 4 and 5	25 years
(ii)	Pay Levels 6, 7 and 8	30 years
(iii)	Pay Level 9 and 10	35 years
(iv)	Pay Level 11	40 years
(v)	Pay Level 12	45 years
(vi)	Pay Level 13 and above	50 years

Relaxation in upper age limit to various categories of candidates, including those belonging to Scheduled Castes, Scheduled Tribes and Other Backward Classes, is provided under the rules for direct recruitment to a service or post. Consolidated instructions in this regard have been issued vide DoP&T’s O.M. No. 15012/2/2010-Estt.(D) dated 27th March, 2012. In so far as candidates belonging to Scheduled Castes and Scheduled Tribes are concerned, relaxation in upper age limits is provided upto a maximum of five years and in the case of candidates belonging to Other Backward Classes, relaxation of upper age limit upto a maximum of three years is allowed.

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Additional pension to Super Special Pensioners, RajyaSabha QA

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Also Read: Judgement of Supreme Court and Reversal from NPS to Old Pensions Scheme [ NPS to OPS ] – Rajyasabha QA

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December 16, 2021

Additional pension to Super Special Pensioners, RajyaSabha QA

GOVERNMENT OF INDIA
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(DEPARTMENT OF PENSION & PENSIONERS’ WELFARE)

RAJYA SABHA
UNSTARRED QUESTION NO. 2209
(TO BE ANSWERED ON 16.12.2021)

ADDITIONAL PENSION TO SUPER SPECIAL PENSIONERS

2209 SHRI NARANBHAI J. RATHWA:
Will the PRIME MINISTER be pleased to state:

(a) whether attention of Government has been drawn to Gauhati High Court Judgements delivered in 2014 and 2018 respectively which have favoured enhancement of old age pension for retired pensioners from 1st day of 80th year instead of completion of that year;

(b) if so, the details thereof and action taken or proposed to be taken to apply the ruling to cover all eligible retired pensioners; and

(c) the present rule or practice of computing quantum of additional pension to Super Special Pensioners of 80 years and above?

ANSWER
MINISTER OF STATE IN THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES
AND PENSIONS AND MINISTER OF STATE IN THE PRIME MINISTER’S OFFICE
(DR. JITENDRA SINGH)

(a) to (c): The judgement of the Gauhati High Court was delivered in the case of a retired judge of the High Court. The service conditions of High Court judges are governed by the High Court Judges (Salaries and Conditions of Service) Act, 1954.

The pensionary benefits of the Central Civil Government servants/pensioners are governed by the Central Civil Services (Pension) Rules, 1972. These rules provide for payment of additional pension on completion of the age of 80 years and above. There is no proposal to make any change in the age for commencement of additional pension to Central civil pensioners on account of the aforesaid judgement of the Gauhati High Court.

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Important instructions with regard to issues in Pension Module as well as DSC of ePPOs for PAOs

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December 13, 2021

Important instructions with regard to issues in Pension Module as well as DSC of ePPOs for PAOs

No. I-95/4/2020-ITD-CGA(E 2554)295
Ministry of Finance
Department of Expenditure
Controller General of Accounts
Division (GIFMIS)

Mahalekha Niyantrak Bhawan
GPO Complex, INA, New Delhi
Dated: 07/08.12.2021

Subject: Important instructions with regard to issues in Pension Module as well as DSC of ePPOs for PAOs.

The undersigned is directed to refer.to the subject above and state. that all as pension processing PAOs under your control must verify all the contents of e-PPO prior to DSC. It is also intimated that no DSC will be reverted through back end operation by NIC PFMS after 30th December, 2021. It is important to mention that CR DSC reversion requires back end operations and is being exercised as. an extraordinary measure and for interim period till the functionality of return flow of CPAO to PFMS is rolled out. As of now, DSC reversion can be avoided if the ePPOs are verified prior to DSC at any level in the PAO office. The appropriate action to be taken by PAO in such cases is mentioned in Annexure-I.

2. In continuation to this office OM No. MF.CGA/ITD-IMS/Pension/Misc./2019/107-146 dated 14.01.2020 (copy enclosed) on the subject cited above, the following instructions are hereby communicated:

There is no provision to EDIT any data in the Pension Module except entry of PRAN Number at DH level. Every rectification is to be done at source level i.e. at Bhavishya.
After allotment of PPO Number, PAO must press generate e-PPO button so that ePPO is visible to all three levels i.e. DH, AAO and PAO for a verification. Images of photo and signature of pensioner and family pensioner are visible only to PAO.
DH, AAO and PAO must verify all the contents of e-PPO only after taking print out at PAO level before digitally signing. PAO must ensure that full e-PPO js visible i.e. with Photograph and signature of pensioner prior to DSC.
Payment of CVP through DDO/Bank is pre-filled field prior to allotment of PPO number and as. such, there is no requirement for selection now.
Payment of Gratuity, CVP, Withheld Gratuity and Service Gratuity, if any, must be made on the sanctions | which have been submitted and automatically forwarded to DDO through Pension Module by PAO. However, sanctions for Gratuity, CVP, Withheld Gratuity and Service. Gratuity, if any, will not be automatically forwarded to DDO in case of Pensioners who have opted ‘to’ draw pension from Nepal: PAO users may take a print out of the same from Pension Module, ink-sign, stamp and forward the same to the DDO for preparation of bills through Sanction Module for payment.
There is a field available for change in the date of start of ‘Reduced Pension Date’ prior to allotment of PPO number in Pension Module at PAO Login. PAO may change ‘the start of Reduced Pension Date if superannuation pension is a case processed after date of superannuation has already passed and pensioner has opted for commutation. Further, as DSC has been reverted on the request for change in start of reduced pension date, the PAO may change the date of start of reduced pension date prior to allotment of PPO number and thereafter, generate ePPO for verification at all three levels prior to DSC again.
Reference is also. invited to Point number 7 of aforesaid OM wherein it was directed to “verify all the contents of ePPO after taking print at any level with manual case before digitally signing by PAO” and.as per Point number 8 of above OM, it was also desired that “If there is any problem due to technical issues, the same may be forwarded to pension helpdesk for rectification prior to DSC”. Despite these above instructions, it has been observed that PAOs are not following the same scrupulously, resulting in return of cases by CPAO to PAO for rectification of errors causing undue delay. in finalization of pension cases. Reasons for DSC reversion are also attached herewith (Annexure I) for ready reference.

5. All Pr.CCAs/CCAs/CAs (with independent charge), O/o Pr.PAO, AG Audit and O/o Pr.PAO, D/o Space are requested to please arrange .to circulate. above instructions/suggestions to all concerned immediately.

6 This issue with the approval of competent authority.

Also Read: Digitization of Pension process and discontinuation of physical PPO – CGA

(V. Muthu Kumar)
ACGA (GIFMIS)

ANNEXURE-1

Examples of reasons for DSC reversion

SI. No	Reasons	Action to be taken. by PAO users
1	Non-verification of full details of Pensioner/ family pensioner and spouse, nominee etc. i.e. name of pensioner/ family pensioner mismatch with bank account incorrect date of birth of employee/ spouse, incorrect name of the family pensioner, incorrect date of joining in service of employee, non-availability of Nominee’s separate bank details, non-availability of vigilance clearance of employee, wrong date of retirement, Pensioner is not the primary account holder of the bank account, Incorrect bank account number, Error in uploading of the single/joint photograph and signature of the pensioner or joint photo with family or son or daughter uploaded, Due to wrong fixation of pay, Due to the wrong booking of license fee, Non-withholding of DCRG in Bhavishya portal by HOO, Pension case passed without checkin for penalty, non-availability of FMA	ePPO must be verified prior to DSC at all three levels
2	Non-availability of paid amount of arrears in e-PPO	Facility not available in Pension Module at present, so please process this case-manually
3	Non-availability of provisional pension/ family pension paid in ePPO
4	Non-availability of date of enhance and normal rate of family pension in e-PPO	System error, ePPO must be verified prior to DSC and any issue may be intimated to pension helpdesk for resolution
5	For correction in date of CVP and start of reduced pension in ePPO	ePPO must be verified prior to DSC and option to change the same is available prior to PPO allotment at PAO Login
6	Non availability of photograph and signature of pensioner in ePPO	DSC done prior to loading of photographs and signature. Please wait for uploading of photograph and signature.
7	For change in the pension case as Old Pension Scheme from NPS	Data to be verified prior to processing pension case in Pension Module
8	Processing of family pension case where child/children are eligible for family pension and enhanced family pension is to be granted for 10 years whereas child/children age reaches 25 years prior to completion of 10 years of enhanced family pension rates	Facility not available in Pension Module at present, so please process this case manually
9	Non availability of child/children of first wife and only second wife name available in family pension case in ePPO
10	Non-availability of co-authorization for disabled child in ePPO

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Determination of Pay/Emolument for calculation of family pension and death gratuity where a Government servant dies during currency of a penalty, DOPPW Order

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December 10, 2021

Determination of Pay/Emolument for calculation of family pension and death gratuity where a Government servant dies during currency of a penalty

No. 1/15/2020-P& PW (E)
Government of India
Ministry of Personnel Pension & Public Grievance
Department of Pension & Pensioners’ Welfare
(Desk-E)

3rd Floor, Lok Nayak Bhawan
Khan Market, New Delhi-110003
Dated December 9, 2021

OFFICE MEMORANDUM

Subject:- Determination of Pay/Emolument for calculation of family pension and death gratuity where a Government servant dies during currency of a penalty – regarding

The undersigned is directed to say that in accordance with Rule 54(14)(c) of CCS Pension Rules, 1972, the pay for the purpose of family pension means the emoluments as specified in Rule 33 of the CCS (Pension) Rules, 1972 or the average emoluments as referred to in Rule 34 of the CCS (Pension) Rules, 1972, if the emoluments of the deceased Government servant have been reduced during the last ten months of his service otherwise than as penalty. Similar provision exists in Rule 50(5) for calculation of retirement/death gratuity.

2. As per Rule 33, the expression ‘emoluments’ means basic pay as defined in Rule 9(21)(a)(1) of the Fundamental Rules which a Government servant was receiving immediately before his retirement or on the date of his death. As per Rule 34, average emoluments are determined with reference to the emoluments drawn by a Government servant during the last ten months of his service.

3. References have been received in this Department seeking advice as to how family pension and death gratuity in respect of a Government servant are to be calculated if a Government servant dies during the currency of a penalty, which reduces the pay of the Government servant for a specified period only, as in such cases the impact of the penalty is limited to the period specified in the order of penalty and the Government servant regains his pay and increments after the period of penalty is over. Clarifications have been sought whether, in such cases, family pension and gratuity would be calculated based on the reduced pay, which the Government servant was actually drawing on the date of death or on the pay which the he would have drawn if such a penalty had not been imposed on him.

4. The matter has been examined in consultation with Department of Expenditure. The manner in which the pay of a Government servant is to be regulated on imposition of penalties of reduction to a lower stage, withholding of increment and reduction to a lower time scale, has been explained in Department of Personnel & Training’s OM No. 11012/15/2016-Estt A-III dated 18th June, 2019. These instructions also bring out the penalties on imposition of which there is no impact on the pay after the expiry of the period of penalty and also the manner in which notional pay of a Government servant is to be fixed during the currency of such penalties.

5. It is observed that determination of family pension and death gratuity based on actual pay drawn in case of death during the currency of a penalty referred to in para 3 above would result in reduced amount of death gratuity and also reduced family pension to the widow/family. This may not be the intention of the disciplinary authority while imposing that penalty. Therefore, in cases where the intention of the disciplinary authority was to restrict the impact of the penalty on the Government servant for a specified period only, determination of family pension and death gratuity on the basis of the reduced pay during the currency of such penalty would result in an unintended hardship to the family of the Government servant, who dies during the currency of such penalty.

6. It has, accordingly, been decided that in cases where a Government servant dies during the currency of a penalty on expiry of which he would have regained the same pay which he would have drawn if the penalty had not been imposed on him, the family pension and death gratuity in respect of such Government servant shall be determined based on the notional pay which he would have been entitled to on the date of death and such notional pay may be treated as emoluments for this purpose.

7. These instructions shall be applicable with immediate effect and the past cases shall not be re-opened. However, the cases where the death of a Government servant has occurred before the issue of these instructions but family pension and death gratuity has not been determined so far may also be decided in accordance with these instructions.

8. Necessary amendment in the CCS (Pension) Rules, 1972 shall be made separately.

9. This OM is issued with the concurrence of Ministry of Finance, Department of Expenditure vide their ID No. 1(13)//EV/2021 dated 12.08.2021.

10. In its application to persons belonging to Indian Audit and Accounts Department, these orders are issued under Article 148(5) of the Constitution and after consultation with the Comptroller and Auditor General of India vide their यू.ओ.संख्‍या-216-स्‍टाफ हक.(नियम)/ए.आर./09-2019 दिनांक 23.09.2021.

11. The Administrative Divisions of all Ministries/Departments and attached/subordinate offices are requested to bring the contents of these instructions to the notice of all concerned for compliance.

(Sanjoy Shankar)
Deputy Secretary to the Government of India