No Income Tax on annual income upto Rs.12 lakh under New Tax Regime
Limit to be Rs. 12.75 lakh for salaried tax payers, with standard deduction of Rs.75,000
Union budget 2025-26 brings across-the-board change in income tax slabs and rates to benefit all tax-payers
Tax slab rate reduction and rebates to result in substantial tax relief to middle class, thereby boosting household consumption expenditure and investment
Reaffirming Government’s commitment to the philosophy of “trust first, scrutinize later”, the Union Budget 2025-26 has reposed faith in the Middle class and continued the trend of giving relief in tax burden to the common tax–payer. Presenting the Budget in the Parliament today, Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman proposed an across-the-board change in tax slabs and rates to benefit all tax-payers.
Giving the good news to tax payers, the Finance Minister stated, “There will be no income tax payable upto income of Rs. 12 lakh (i.e. average income of Rs.1 lakh per month other than special rate income such as capital gains) under the new regime. This limit will be Rs.12.75 lakh for salaried tax payers, due to standard deduction of Rs. 75,000.” Tax rebate is being provided in addition to the benefit due to slab rate reduction in such a manner that there is no tax payable by them, she added.
Smt. Sitharaman stated, “The new structure will substantially reduce the taxes of the middle class and leave more money in their hands, boosting household consumption, savings and investment”. In the new tax regime, the Finance Minister proposed to revise tax rate structure as follows:
0-4 lakh rupees
Nil
4-8 lakh rupees
5 per cent
8-12 lakh rupees
10 per cent
12-16 lakh rupees
15 per cent
16-20 lakh rupees
20 per cent
20- 24 lakh rupees
25 per cent
Above 24 lakh rupees
30 per cent
The total tax benefit of slab rate changes and rebate at different income levels can be illustrated in the table below:
While underlining Taxation Reforms as one of key reforms to realize the vision of Viksit Bharat, Smt. Sitharaman stated that the new income-tax bill will carry forward the spirit of ‘Nyaya’. The new regime will be simple to understand for taxpayers and tax administration, leading to tax certainty and reduced litigation, she informed.
Quoting Verse 542 from The Thirukkural, the Finance Minister stated, “Just as living beings live expecting rains, Citizens live expecting good governance.” Reforms are a means to achieve good governance for the people and economy. Providing good governance primarily involves being responsive. The tax proposals detail just how the Government under the guidance of Prime Minister Shri Narendra Modi has taken steps to understand and address the needs voiced by our citizens, Smt. Sitharaman added.
Union Minister for Finance and Corporate Affairs Smt Nirmala Sitharaman presented Union Budget 2025-26 in the Parliament today. The highlights of the budget are as follows:
Budget Estimates 2025-26
The total receipts other than borrowings and the total expenditure are estimated at ₹ 34.96 lakh crore and ₹ 50.65 lakh crore respectively.
The net tax receipts are estimated at ₹ 28.37 lakh crore.
The fiscal deficit is estimated to be 4.4 per cent of GDP.
The gross market borrowings are estimated at ₹ 14.82 lakh crore.
Capex Expenditure of ₹11.21 lakh crore (3.1% of GDP) earmarked in FY2025-26.
AGRICULTURE AS THE 1ST ENGINE OF DEVELOPMENT
Prime Minister Dhan-Dhaanya Krishi Yojana – Developing Agri Districts Programme
The programme to be launched in partnership with the states, covering 100 districts with low productivity, moderate crop intensity and below-average credit parameters, to benefit 1.7 crore farmers.
Building Rural Prosperity and Resilience
A comprehensive multi-sectoral programme to be launched in partnership with states to address under-employment in agriculture through skilling, investment, technology, and invigorating the rural economy.
Phase-1 to cover 100 developing agri-districts.
Aatmanirbharta in Pulses
Government to launch a 6-year “Mission for Aatmanirbharta in Pulses” with focus on Tur, Urad and Masoor.
NAFED and NCCF to procure these pulses from farmers during the next 4 years.
Comprehensive Programme for Vegetables & Fruits
A comprehensive programme to promote production, efficient supplies, processing, and remunerative prices for farmers to be launched in partnership with states.
Makhana Board in Bihar
A Makhana Board to be established to improve production, processing, value addition, and marketing of makhana.
National Mission on High Yielding Seeds
A National Mission on High Yielding Seeds to be launched aiming at strengthening the research ecosystem, targeted development and propagation of seeds with high yield, and commercial availability of more than 100 seed varieties.
Fisheries
Government to bring a framework for sustainable harnessing of fisheries from Indian Exclusive Economic Zone and High Seas, with a special focus on the Andaman & Nicobar and Lakshadweep Islands.
Mission for Cotton Productivity
A 5-year mission announced to facilitate significant improvements in productivity and sustainability of cotton farming, and promote extra-long staple cotton varieties.
Enhanced Credit through KCC
The loan limit under the Modified Interest Subvention Scheme to be enhanced from ₹ 3 lakh to ₹ 5 lakh for loans taken through the KCC.
Urea Plant in Assam
A plant with annual capacity of 12.7 lakh metric tons to be set up at Namrup, Assam.
MSMEs AS THE 2ND ENGINE OF DEVELOPMENT
Revision in classification criteria for MSMEs
The investment and turnover limits for classification of all MSMEs to be enhanced to 2.5 and 2 times respectively.
Credit Cards for Micro Enterprises
Customized Credit Cards with ₹ 5 lakh limit for micro enterprises registered on Udyam portal, 10 lakh cards to be issued in the first year.
Fund of Funds for Startups
A new Fund of Funds, with expanded scope and a fresh contribution of ₹ 10,000 crore to be set up.
Scheme for First-time Entrepreneurs
A new scheme for 5 lakh women, Scheduled Castes and Scheduled Tribes first-time entrepreneurs to provide term-loans upto ₹ 2 crore in the next 5 years announced.
Focus Product Scheme for Footwear & Leather Sectors
To enhance the productivity, quality and competitiveness of India’s footwear and leather sector, a focus product scheme announced to facilitate employment for 22 lakh persons, generate turnover of ₹ 4 lakh crore and exports of over ₹ 1.1 lakh crore.
Measures for the Toy Sector
A schemeto create high-quality, unique, innovative, and sustainable toys, making India a global hub for toys announced.
Support for Food Processing
A National Institute of Food Technology, Entrepreneurship and Management to be set up in Bihar.
Manufacturing Mission – Furthering “Make in India”
A National Manufacturing Mission covering small, medium and large industries for furthering “Make in India” announced.
INVESTMENT AS THE 3RD ENGINE OF DEVELOPMENT
Investing in People
Saksham Anganwadi and Poshan 2.0
The cost norms for the nutritional support to be enhanced appropriately.
Atal Tinkering Labs
50,000 Atal Tinkering Labs to be set up in Government schools in next 5 years.
Broadband Connectivity to Government Secondary Schools and PHCs
Broadband connectivity to be provided to all Government secondary schools and primary health centres in rural areas under the Bharatnet project.
Bharatiya Bhasha Pustak Scheme
Bharatiya Bhasha Pustak Scheme announced to provide digital-form Indian language books for school and higher education.
National Centres of Excellence for Skilling
5 National Centres of Excellence for skilling to be set up with global expertise and partnerships to equip our youth with the skills required for “Make for India, Make for the World” manufacturing.
Expansion of Capacity in IITs
Additional infrastructure to be created in the 5 IITs started after 2014 to facilitate education for 6,500 more students.
Centre of Excellence in AI for Education
A Centre of Excellence in Artificial Intelligence for education to be set up with a total outlay of ₹ 500 crore.
Expansion of medical education
10,000 additional seats to be added in medical colleges and hospitals next year, adding to 75000 seats in the next 5 years.
Day Care Cancer Centres in all District Hospitals
Government to set up Day Care Cancer Centres in all district hospitals in the next 3 years, 200 Centres in 2025-26.
Strengthening urban livelihoods
A scheme for socio-economic upliftment of urban workers to help them improve their incomes and have sustainable livelihoods announced.
PM SVANidhi
Scheme to be revamped with enhanced loans from banks, UPI linked credit cards with ₹ 30,000 limit, and capacity building support.
Social Security Scheme for Welfare of Online Platform Workers
Government to arrange for identity cards, registration on e-Shram portal and healthcare under PM Jan Arogya Yojna, for gig-workers.
Investing in the Economy
Public Private Partnership in Infrastructure
Infrastructure-related ministries to come up with a 3-year pipeline of projects in PPP mode, States also encouraged.
Support to States for Infrastructure
An outlay of ₹1.5 lakh crore proposed for the 50-year interest free loans to states for capital expenditure and incentives for reforms.
Asset Monetization Plan 2025-30
Second Plan for 2025-30 to plough back capital of ₹ 10 lakh crore in new projects announced.
Jal Jeevan Mission
Mission to be extended until 2028 with an enhanced total outlay.
Urban Challenge Fund
An Urban Challenge Fund of ₹ 1 lakh crore announced to implement the proposals for ‘Cities as Growth Hubs’, ‘Creative Redevelopment of Cities’ and ‘Water and Sanitation’, allocation of ₹ 10,000 crore proposed for 2025-26.
Nuclear Energy Mission for Viksit Bharat
Amendments to the Atomic Energy Act and the Civil Liability for Nuclear Damage Act to be taken up.
Nuclear Energy Mission for research & development of Small Modular Reactors (SMR) with an outlay of ₹20,000 crore to be set up, 5 indigenously developed SMRs to be operational by 2033.
Shipbuilding
The Shipbuilding Financial Assistance Policy to be revamped.
Large ships above a specified size to be included in the infrastructure harmonized master list (HML).
Maritime Development Fund
A Maritime Development Fund with a corpus of ₹ 25,000 crore to be set up, with up to 49 per cent contribution by the Government, and the balance from ports and private sector.
UDAN – Regional Connectivity Scheme
A modified UDAN scheme announced to enhance regional connectivity to 120 new destinations and carry 4 crore passengers in the next 10 years.
Also to support helipads and smaller airports in hilly, aspirational, and North East region districts.
Greenfield Airport in Bihar
Greenfield airports announced in Bihar, in addition to the expansion of the capacity of Patna airport and a brownfield airport at Bihta.
Western Koshi Canal Project in Mithilanchal
Financial support for the Western Koshi Canal ERM Project in Bihar.
Mining Sector Reforms
A policy for recovery of critical minerals from tailings to be brought out.
SWAMIH Fund 2
A fund of ₹ 15,000 crore aimed at expeditious completion of another 1 lakh dwelling units, with contribution from the Government, banks and private investors announced.
Tourism for employment-led growth
Top 50 tourist destination sites in the country to be developed in partnership with states through a challenge mode.
Investing in Innovation
Research, Development and Innovation
₹20,000 crore to be allocatedto implement private sector driven Research, Development and Innovation initiative announced in the July Budget.
Deep Tech Fund of Funds
Deep Tech Fund of Funds to be explored to catalyze the next generation startups.
PM Research Fellowship
10,000 fellowships for technological research in IITs and IISc with enhanced financial support.
Gene Bank for Crops Germplasm
2nd Gene Bank with 10 lakh germplasm lines to be set up for future food and nutritional security.
National Geospatial Mission
A National Geospatial Mission announced to develop foundational geospatial infrastructure and data.
Gyan Bharatam Mission
A Gyan Bharatam Mission for survey, documentation and conservation of our manuscript heritage with academic institutions, museums, libraries and private collectors to be undertaken to cover more than 1 crore manuscripts announced.
EXPORTS AS THE 4TH ENGINE OF DEVELOPMENT
Export Promotion Mission
An Export Promotion Mission, with sectoral and ministerial targets, driven jointly by the Ministries of Commerce, MSME, and Finance to be set up.
BharatTradeNet
‘BharatTradeNet’ (BTN) for international trade to be set-up as a unified platform for trade documentation and financing solutions.
National Framework for GCC
A national framework to be formulated as guidance to states for promoting Global Capability Centres in emerging tier 2 cities.
REFORMS AS FUEL: FINANCIAL SECTOR REFORMS AND DEVELOPMENT
FDI in Insurance Sector
The FDI limit for the insurance sector to be raised from 74 to 100 per cent, for those companies which invest the entire premium in India.
Credit Enhancement Facility by NaBFID
NaBFID to set up a ‘Partial Credit Enhancement Facility’ for corporate bonds for infrastructure.
Grameen Credit Score
Public Sector Banks to develop ‘Grameen Credit Score’ framework to serve the credit needs of SHG members and people in rural areas.
Pension Sector
A forum for regulatory coordination and development of pension products to be set up.
High Level Committee for Regulatory Reforms
A High-Level Committee for Regulatory Reforms to be set up for a review of all non-financial sector regulations, certifications, licenses, and permissions.
Investment Friendliness Index of States
An Investment Friendliness Index of States to be launched in 2025 to further the spirit of competitive cooperative federalism anounced.
Jan Vishwas Bill 2.0
The Jan Vishwas Bill 2.0 to decriminalize more than 100 provisions in various laws.
PART B
DIRECT TAX
No personal income tax payable upto income of Rs 12 lakh (i.e. average income of Rs 1 lakh per month other than special rate income such as capital gains) under the new regime.
This limit will be Rs 12.75 lakh for salaried tax payers, due to standard deduction of Rs 75,000.
The new structure will substantially reduce the taxes of the middle class and leave more money in their hands, boosting household consumption, savings and investment.
The new Income-Tax Bill to be clear and direct in text so as to make it simple to understand for taxpayers and tax administration, leading to tax certainty and reduced litigation.
Revenue of about ₹ 1 lakh crore in direct taxes will be forgone.
Revised tax rate structure
In the new tax regime, the revised tax rate structure will stand as follows:
0-4 lakh rupees
Nil
4-8 lakh rupees
5 percent
8-12 lakh rupees
10 percent
12-16 lakh rupees
15 percent
16-20 lakh rupees
20 percent
20- 24 lakh rupees
25 percent
Above 24 lakh rupees
30 percent
TDS/TCS rationalization for easing difficulties
Rationalization of Tax Deduction at Source (TDS) by reducing number of rates and thresholds above which TDS is deducted.
The limit for tax deduction on interest for senior citizens doubled from the present Rs 50,000 to Rs 1 lakh.
The annual limit of Rs 2.40 lakh for TDS on rent increased to Rs 6 lakh.
The threshold to collect tax at source (TCS) on remittances under RBI’s Liberalized Remittance Scheme (LRS) increased from Rs 7 lakh to Rs 10 lakh.
The provisions of the higher TDS deduction will apply only in non-PAN cases.
Decriminalization for the cases of delay of payment of TCS up to the due date of filing statement.
Reducing Compliance Burden
Reduction of compliance burden for small charitable trusts/institutions by increasing their period of registration from 5 years to 10 years.
The benefit of claiming the annual value of self-occupied properties as nil will be extended for two such self-occupied properties without any condition.
Ease of Doing Business
Introduction of a scheme for determining arm’s length price of international transaction for a block period of three years.
Expansion of the scope of safe harbour rules to reduce litigation and provide certainty in international taxation.
Exemption of withdrawals made from National Savings Scheme (NSS) by individuals on or after the 29th of August, 2024.
Similar treatment to NPS Vatsalya accounts as is available to normal NPS accounts, subject to overall limits.
Employment and Investment
Tax certainty for electronics manufacturing Schemes
Presumptive taxation regime for non-residents who provide services to a resident company that is establishing or operating an electronics manufacturing facility.
Introduction of a safe harbour for tax certainty for non-residents who store components for supply to specified electronics manufacturing units.
Tonnage Tax Scheme for Inland Vessels
The benefits of existing tonnage tax scheme to be extended to inland vessels registered under the Indian Vessels Act, 2021 to promote inland water transport in the country.
Extension for incorporation of Start-Ups
Extension of the period of incorporation by 5 years to allow the benefit available to start-ups incorporated before 1.4.2030.
Alternate Investment Funds (AIFs)
Certainty of taxation on the gains from securities to Category I and Category II AIFs which are undertaking investments in infrastructure and other such sectors.
Extension of investment date for Sovereign and Pension Funds
Extension of the date of making investments in Sovereign Wealth Funds and Pension Funds by five more years, to 31st March, 2030, to promote funding from them to the infrastructure sector.
INDIRECT TAX
Rationalisation of Customs Tariff Structure for Industrial Goods
Union Budget 2025-26 proposes to:
Remove seven tariff rates. This is over and above the seven tariff rates removed in 2023-24 budget. After this, there will be only eight remaining tariff rates including ‘zero’ rate.
Apply appropriate cess to broadly maintain effective duty incidence except on a few items, where such incidence will reduce marginally.
Levy not more than one cess or surcharge. Therefore Social Welfare Surcharge on 82 tariff lines that are subject to a cess, exempted.
Revenue of about ₹ 2600 crore in indirect taxes will be forgone.
Relief on import of Drugs/Medicines
36 lifesaving drugs and medicines fully exempted from Basic Customs Duty (BCD).
6 lifesaving medicines to attract concessional customs duty of 5%.
Specified drugs and medicines under Patient Assistance Programmes run by pharmaceutical companies fully exempted from BCD; 37 more medicines added along with 13 new patient assistance programmes.
Support to Domestic Manufacturing and Value addition
Critical Minerals :
Cobalt powder and waste, the scrap of lithium-ion battery, Lead, Zinc and 12 more critical minerals fully exempted from BCD.
Textiles:
Two more types of shuttle-less looms fully exempted textile machinery.
BCD rate on knitted fabrics revised from “10% or 20%” to “20% or ` 115 per kg, whichever is higher.
Electronic Goods:
BCD on Interactive Flat Panel Display (IFPD) increased from 10% to 20% .
BCD reduced to 5% on Open Cell and other components.
BCD on parts of Open Cells exempted.
Lithium Ion Battery:
35 additional capital goods for EV battery manufacturing, and 28 additional capital goods for mobile phone battery manufacturing exempted.
Shipping Sector:
Exemption of BCD on raw materials, components, consumables or parts for the manufacture of ships extended for another ten years.
The same dispensation to continue for ship breaking.
Telecommunication:
BCD reduced from 20% to 10% on Carrier Grade ethernet switches.
Export Promotion
Handicraft Goods:
Time period for export extended from six months to one year, further extendable by another three months, if required.
Nine items added to list of duty-free inputs.
Leather sector:
BCD on Wet Blue leather fully exempted.
Crust leather exempted from 20% export duty.
Marine products:
BCD reduced from 30% to 5% on Frozen Fish Paste (Surimi) for manufacture and export of its analogue products.
BCD reduced from 15% to 5% on fish hydrolysate for manufacture of fish and shrimp feeds.
Domestic MROs for Railway Goods:
Railways MROs to benefit similar to the aircraft and ships MROs in terms of import of repair items.
Time limit extended for export of such items from 6 months to one year and made further extendable by one year.
Trade facilitation
Time limit for Provisional Assessment:
For finalising the provisional assessment, time-limit of two years fixed, extendable by a year.
Voluntary Compliance:
A new provision introduced to enable importers or exporters, after clearance of goods, to voluntarily declare material facts and pay duty with interest but without penalty.
Extended Time for End Use:
Time limit for the end-use of imported inputs in the relevant rules extended from six months to one year.
Such importers to file only quarterly statements instead of a monthly statement.
IDA from Jan 2025 for 1997 basis Pay Scales CPSE Employees – DPE ORDER
No. W-02/ 0004/ 2014-DPE(WC)-GL- /2024 Government of India Ministry of Finance Department of Public Enterprises
Public Enterprises Bhawan Block 14, CGO Complex, Lodhi Road, New Delhi-110003 Dated: the 28th January, 2025
OFFICE MEMORANDUM
Subject:- Board level and below Board level posts including Non-unionised supervisors in Central Public Sector Enterprises (CPSEs)- Revision of scales of pay w.e.f. 01.01.1997 – Payment of IDA at revised rates.
The undersigned is directed to refer to the new DA Scheme at Annexure-III of DPE’s OM dated 25.06.1999 wherein the rates of DA payable to the Board level and below Board level executives and non-unionized supervisors of CPSEs have been indicated, and to state that the rate of DA is revised to 454.6% from 01.01.2025.
2. The above rates of DA i.e. 454.6% would be applicable in the case of IDA employees who have been allowed revised pay scales (1997) as per DPE O.M. dated 25.06.1999.
3. All administrative Ministries/Departments of the Government of India are requested to bring the foregoing to the notice of the CPSEs under their administrative control for necessary action at their end.
4. This issues with the approval of the Competent Authority.
(Dr. P.K. Sinha) Deputy Secretary to the Government of India
To All administrative Ministries/Departments of the Government of India.
Copy to:
The Chief Executives of Central Public Sector Enterprises.
Financial Advisers in the Administrative Ministries/Departments.
Department of Expenditure, E-II Branch, North Block, New Delhi.
The Comptroller & Auditor General of India, 9 Deen Dayal Upadhayay Marg, New Delhi.
NIC, DPE with the request to upload this OM on the DPE website.
(Dr. .K. Sinha) Deputy Secretary to the Government of India
IDA from Jan 2025 for 1987 and 1992 basis Pay Scales CPSE Employees – DPE ORDER
F.No.W-02/0003/2014-DPE(WC)-GL-XX/2024 Government of India Ministry of Finance Department of Public Enterprises
Public Enterprises Bhawan Block 14, CGO Complex, Lodi Road, New Delhi-110003 Dated: the 28th January, 2025
OFFICE MEMORANDUM
Subject:- Payment of DA to Board level/below Board level executives and non-unionized supervisors following IDA scales of pay in Central Public Sector Enterprises (CPSEs) on 1987 and 1992 basis.
The undersigned is directed to refer to Para No.4 of this Department’s O.M. No. 2(50)/86-DPE (WC) dated 19.07.1995 wherein the rates of DA payable to the executives holding Board level post have been indicated. In accordance with the DA scheme spelt out in Annexure-III of the said O.M, the instalments of DA become payable from 1st January, 1st April, 1st July and 1st October, every year based on the price increase above quarterly Index average of 1099 (1960=100).
2. In continuation of this Department’s O.M. of even No. dated 23.10.2024, the rates of DA payable to the executives of CPSEs holding Board level post, below Board level post and Non-Unionized Supervisors following IDA pattern of 1992 pay scales may be modified as follows:-
Date from which payable: 01.01.2025
Average AICPI (1960=100) for the quarter Sept., 2024 to November, 2024 is 9473. The increase over the link point in percentage [(9473-1099)/ 1099*100] is 762%. DA Rates for various Pay Ranges w.e.f. 01.01.2025.
DA Rates for various Pay Ranges:
Basic Pay per Month
DA Rates
Upto Rs.3500
762% of pay subject to minimum of Rs.16748/-
Above Rs.3500 and Upto Rs.6500
571.5% of pay subject to minimum of Rs.26669/-
Above Rs.6500 and Upto Rs.9500
457.2% of pay subject to minimum of Rs.37146/-
Above Rs.9500
381% of pay subject to minimum of Rs.43432/-
3. The payment on account of dearness allowance involving fractions of 50 paise and above may be rounded off to the next higher rupee and the fractions of less than 50 paise may be ignored.
4 The quantum of IDA payable from 01.01.2025 at the old system of neutralization @ Rs.2.00 per point shift for increase of 123 points, may be Rs.246/- and at Average AICPI 9473, DA payable may be Rs. 17536 to the executives holding Board level post, below Board level post and non-unionized supervisors following IDA pattern in the CPSEs of 1987 pay scales.
5. All administrative Ministries/Departments of Government of India are requested to bring the foregoing to the notice of the CPSEs under their administrative control for necessary action at their end.
6. This issues with the approval of the Competent Authority.
(Dr. P.K. Sinha) Deputy Secretary to the Government of India
To All administrative Ministries/Departments of the Government of India.
Copy to:
The Chief Executives of Central Public Sector Enterprises
Financial Advisers in the Administrative Ministries/ Departments
Department of Expenditure, E-II Branch, North Block, New Delhi
The Comptroller 86 Auditor General of India, 9 Deen Dayal Upadhayay Marg, New Delhi
NIC, DPE with the request to upload this OM on the DPE website
(Dr. P.K. Sinha) Deputy Secretary to the Government of India
8th Pay Commission Terms of Reference (ToRs) – Staff Side JCM invited for Suggestion
IMMEDIATE
No. 6/1/2025-JCA Government of India Ministry of Personnel, PG & Pensions Department of Personnel & Training
North Block, New Delhi 23rd January, 2025
To
Shri Shiva Gopal Mishra Secretary, Staff Side, National Council (JCM), 13-C, Ferozeshah Road, New Delhi-110001.
Sir.
As you are aware, it has been decided to set up the 8th Central Pay Commission (CPC). The Terms of Reference (ToRs) of the 8th CPC are now to be finalized. It is therefore requested that suggestions of the Staff Side in this regard may please be sent to the undersigned at the earliest.
Unified Pension Scheme Gazette Notification: Eligibility and Benefits of the Scheme
MINISTRY OF FINANCE (Department of Financial Services) NOTIFICATION
New Delhi, the 24th January, 2025
F. No. FX-1/3/2024-PR.—In partial modification of the Ministry of Finance (Department of Economic Affairs) Notification No. F. No. 5/7/2003-ECB&PR dated 22nd December, 2003 and Ministry of Finance (Department of Financial Services) Notification No. F. No. 1/3/2016-PR dated 31st January, 2019, the Central Government has decided to introduce Unified Pension Scheme, as an option under the National Pension System for the employees of the Central Government who are covered under the National Pension System.
2. The Unified Pension Scheme shall be applicable to such Central Government employees who are covered under National Pension System and who choose this option under National Pension System. It will have the following features, namely: –
Eligibility under the Scheme
(i) Assured Payout shall be available only in the following cases, namely: –
(a) in case of an employee superannuating after qualifying service of ten years, from the date of superannuation;
(b) in case of the Government retiring an employee under the provisions of FR 56 (j) (which is not a penalty under Central Civil Services (Classification, Control and Appeal) Rules, 1965) from the date of such retirement; and
(c) in case of voluntary retirement after a minimum qualifying service period of 25 years, from the date such employee would have superannuated, if the service period had continued to superannuation
(ii) Assured Payout shall not be available in case of removal or dismissal from service or resignation of the employee. In such cases, the Unified Pension Scheme option shall not apply.
Benefits under the Scheme
(iii) Subject to other conditions stated in this notification, Assured Payout under the scheme shall be as follows, namely: –
(a) the rate of full assured payout will be @50% of twelve monthly average basic pay, immediately prior to superannuation. Full assured payout is payable after a minimum 25 years of qualifying service;
(b) in case of lesser qualifying service period, proportionate payout would be admissible;
(c) a minimum guaranteed payout of Rs. 10,000 per month shall be assured in case superannuation is after ten years or more of qualifying service; and
(d) in cases of voluntary retirement after a minimum 25 years of qualifying service, assured payout will commence from the date on which the employee would have superannuated, if he had continued in service.
(iv) In case of death of the payout holder after superannuation, family payout @60% of the payout admissible to the payout holder, immediately before his demise, will be assured to the legally wedded spouse (spouse legally wedded as on the date of superannuation or on the date of voluntary retirement or retirement under FR 56(j), as may be applicable).
(v) Dearness Relief will be available on the assured payout and family payout, as the case may be. The Dearness Relief will be worked out in the same manner as Dearness Allowance applicable to serving employees. Dearness Relief will be payable only when payout commences.
(vi) A lump sum payment will be allowed on superannuation @10% of monthly emoluments (basic pay + Dearness Allowance) for every completed six months of qualifying service. This lump sum payment will not affect the quantum of assured payout
Government issues guidelines for improved implementation of e-Office in Central Secretariat
eOffice analytics to focus on delayering, monitoring division wise/ bureau wise pendency, status of disposal of e-receipts, streamlining file heads and review of VPN usage
Government has issued the following guidelines for improving implementation of e-Office in Central Secretariat to ensure increased efficiency in decision-making.
All Ministries/ Departments have been advised to display their standing orders of delayering/Channels of Submission on the respective e-Office dashboard. Ministries/ Departments are to review Virtual Private Network (VPN) usagefor identifying non-users and taking steps to deactivate / close idle accounts after due examination and process, They have been advised follow the Central Secretariat Manual of Office Procedure on creation of files and use Knowledge Management System (KMS) for managing the Office Memorandums, Circulars, Orders etc. and for adding them as references in eFiles. Further, a list of all files (Division-wise/bureau-wise)in PDF in the KMS will be placed for reference of all. Government seeks to bring uniformity in designation/ file heads and review Personal Information Management System for clearly identifying distinct levels. Government seeks to streamline the e-Office Analytics dashboard to deepen analytics for Identifying file pendency at each level, identifying time delays and laying emphasis on identifying subject specific pendency, including time taken for statutory clearances, across Ministries/Departments
Early Closure of Offices in connection with Republic Day Parade, At Home Function & Beating the Retreat Ceremony 2025
No.16/3/2023-JCA Government of India Ministry of Personnel Public Grievances and Pensions (Department of Personnel and Training) Establishment (JCA) Section
Lok Nayak Bhavan, New Delhi Dated 20th January, 2025
OFFICE MEMORANDUM
Subject: Early Closure of Offices in connection with Republic Day Parade, At Home Function & Beating the Retreat Ceremony 2025 – regarding.
In connection with arrangements for the Republic Day Parade, At Home Function & Beating the Retreat Ceremony 2025, the following has been decided:
i. For full dress rehearsal on 23.01.2025, the Government offices located in the buildings ,indicated at Annexure-A, shall be closed at 1830 hours on 22.01.2025 and remain closed till 1300 hours on 23.01.2025.
ii. For Republic Day Celebrations on 26.01.2025, the Government offices located in the buildings indicated at Annexure-A, shall be closed at 1300 hours on on 25.01.2025 and remain closed till 1300 hours on 26.01.2025.
iii. For ‘At Home Function’ on 26.01.2025, the Government offices located in;the buildings indicated at Annexure-B, shall be closed at 1300 hours on 25.01.2025 and remain closedItill 1930 hours on 26.01.2025.
iv. For ‘Special Show’ at Vijay Chowk on 28.01.2025, the Government offices Iocated in the buildings indicated at Annexure-C, shall be closed, at 100 hours on 28.01.2025 and remain closed till 1930 hours on 28.01.2025.
v. For ‘Beating the Retreat Ceremony’ on 29.01.2025, the Government offices located in the buildings indicated at Annexure-D, shall be closed at 1200 hours on 29.01.2025 and remain closed till 1930 hours on 29.01.2025.
2. The above arrangements may please be brought to the notice of all concerned.
3. Hindi version will follow.
(Parveen Jargar) Deputy Secretary to the Government of India
Encl.: As above.
To
All Ministries / Departments of the Government of India
All Officers and Sections in the Department of Personnel and Training and all Attached/Subordinate Offices of DoPT
UPSC/CVC/C&AG/Lok Sabha Sectt./Rajya Sabha Sectt./Supreme Court/Delhi High Court/Central Administrative Tribunal/Election Commission of India/ Niti Ayog /NDMC
Paid Holiday for General Election to Delhi Legislative Assembly and Bye-elections in Tamil Nadu & Uttar Pradesh, 2025: DOPT O.M
F. No. 12/1/2022-JCA Government of India Ministry of Personnel, Public Grievances and Pensions (Department of Personnel & Training) Establishment (JCA) Section
Lok Nayak Bhawan, Khan Market, New Delhi, 17th January, 2025
OFFICE MEMORANDUM
Subject: General Election to the Legislative Assembly of NCT of Delhi, 2025 and Bye-elections to two Assembly Constituencies each of Tamil Nadu and Uttar Pradesh, 2025 – Paid holiday – regarding
The undersigned is directed to say that as informed by the Election Commission of India, vide their letter No. 78/EPS/20251515 dated 08.01.2025 and letter no. 78/EPS/2025/524 dated 08.01.2025, General Election to the Legislative Assemby of NCT of Delhi, – 2025 and Bye-elections to 2(two) Assembly ‘Constituencies one each in the States of Tamil Nadu {98-Erode (East)} and ,Uttar Pradesh {273-Milkipur (SC)} are scheduled to be held on 05.02.2025 (Wednesday).
2. As per the guidelines issued by DoPT vide OM No.12/14/99JCA dated 10th October, 2001, the following instructions on closing of the Central Government Offices including Industrial Establishments in connection with elections/bye elections are given below:- •
i. The Central Government Offices including Industrial Establishments shall remain closed on the day of poll in the notified areas where general election to State Legislative Assembly is scheduled to be conducted.
ii. In connection with bye-election to Assembly Constituencies, only such of the employees who are bona-fide voters in the relevant constituency should be granted special casual leave on the day of polling.
iii. Special Casual leave may also be granted to an employee who is ordinarily a resident of constituency. and registered as a voter but employed in any Central Government Organization/Industrial Establishment located outside the constituency having general/bye -election.
3. The above instructions may be brought to the notice of all concerned.
(Parveen Jargar) Deputy Secretary to the Government of India
To
All Ministries / Departments of Government of India.
The Chief Secretaries of the State Government of Tamil Nadu, Uttar Pradesh and NCT of Delhi.
Government Employees can now utilize LTC for Travel on 385 Premium Trains including Vande Bharat
Government employees can now enjoy world-class travel in 385 premium trains under Leave Travel Concession (LTC), including 136 Vande Bharat, 8Tejas and 97 Humsafar Expresses
Government employees across all strata can now avail a world class travel experience in state-of-the-art Vande Bharat, Tejas & Humsafar expresses, while availing their Leave Travel Concession, LTC. The Department of Personnel & Training, Government of India after going through various requests from different departments allowed rail travel in these world class trains both for hometown as well as anywhere in India LTC purpose.
With this decision, all the central government employees can now access the services of 241 additional trains while utilizing their Leave Travel Concession (LTC).. They can now travel in 136 Vande Bharat, 97 Humsafar and 8 Tejas Express trains. Government Employees were already availing luxurious AC travel in 144 existing high-end trains in the category of Rajdhani, Shatabdi & Duronto series. With this decision, there will be a total 385 trains across all the regions of the country where they are operating in which tickets can be booked for LTC travel by the government employees.
In the short & medium distance Rail travel in Vande Bharat, Tejas and Shatabdi express trains, employees can avail chair car travel up to the level 11. Employees at level 12 & above are entitled to executive chair car travel in these trains. For long distance travel, where coaches have berths i.e. Rajdhani type luxurious trains, employees at level 12 & above can avail AC 2st class travel. From level 6 to 11, employees can avail AC 2nd class travel while all others i.e. level 5 & below can avail AC 3rd Class travel during their LTC.
LTC: Concessional travel for government employees to explore India
LTC (Leave Travel Concession) is a concessional travel facility provided to government employees, allowing them to visit their hometown or any place in India during a block of four years. Employees can avail hometown LTC twice in a block of two years each, or they can use it once to visit their hometown and once to visit any place in India during the four-year block.
