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Online generation and recording of Annual Performance Assessment Report (APAR) on SPARROW

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igeadmin
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Online generation and recording of Annual Performance Assessment Report (APAR) on SPARROW (Smart Performance Appraisal Report Recording Online Window) for CSS & CSSS Group ‘A’ officers

IMMEDIATE

F.No.22/10/2018-CS-I (APAR)
Government of India
Ministry of Personnel. Public Grievances & Pensions
Department of Personnel & Training
CS — I (APAR)

2nd Floor, A Wing, Lok Nayak Bhawan,
Khan Market, New Delhi.

Dated : 30th July, 2018

OFFICE MEMORANDUM

Subject: Online generation and recording of Annual Performance Assessment Report (APAR) on SPARROW (Smart Performance Appraisal Report Recording Online Window) for CSS & CSSS Group ‘A’ officers —Instructions for submission of self appraisal APAR by the Officer to be Reported Upon (ORU) for the financial year 2017-18 – reg.

The undersigned is directed to refer to this Department’s O.M. of even number dated 24th July, 2018 vide which various timelines for submission of APAR for the financial year 2017-18, on SPARROW web portal in respect of CSS & CSSS Group ‘A’ officers has been extended.

2. The progress on generation of online APARs on SPARROW web portal and its movement to different levels reveals that a large number of Officers to be Reported Upon (ORU) have not submitted their self appraisal APAR to the concerned Reporting Officer even after extended timelines. It is reiterated that the last date (extended) for submission of self appraisal APAR by the ORU to Reporting Officer is 31st July, 2018. As the closing date is coming near. the ORUs are requested to submit their self appraisal APAR to Reporting Officer on SPARROW web portal by the last date positively.

3. All the Ministries/Departments are requested to send alert to the defaulting officers (ORUs). Such ORUs may be warned that if they fail to submit their APAR to their Reporting Officer by the extended timeline. their APAR may not be recorded by the Reporting/Reviewing Officers in terms of instructions of this Department. No assessment will be made by future DPCs, if ORU fails to submit his/her self appraisal APAR (for the financial year 2017-18) to his/her Reporting Officer on SPARROW portal by the extended timelines.

(Chandra Shekhar)
Under Secretary to the Govt. of India

Signed Copy

Income Tax Section 192(2) – Salary From More Than One Employer

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igeadmin
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Income Tax Section 192(2) – Salary From More Than One Employer

Section 192(2) deals with situations where an individual is working under more than one employer or has changed from one employer to another. It provides for deduction of tax at source by such employer (as the tax payer may choose) from the aggregate salary of the employee, who is or has been in receipt of salary from more than one employer. The employee is now required to furnish to the present/chosen employer details of the income under the head “Salaries” due or received from the former/other employer and also tax deducted at source therefrom, in writing and duly verified by him and by the former/other employer. The present/chosen employer will be required to deduct tax at source on the aggregate amount of salary (including salary received from the former or other employer).

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Income Tax Section 80CCD – Deduction in respect of contribution to pension scheme of Central Government

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igeadmin
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Income Tax  Section 80CCD – Deduction in respect of contribution to pension scheme of Central Government

Section 80CCD(1) allows an employee, being an individual employed by the Central Government on or after 01.01.2004 or being an individual employed by any other employer, or any other assessee being an individual, a deduction of an amount paid or deposited out of his income chargeable to tax under a pension scheme as notified vide Notification F. N. 5/7/2003- ECB&PR dated 22.12.2003 National Pension System – NPS or as may be notifed by the Central Government. However, the deduction shall not exceed an amount equal to 10% of his salary (includes Dearness Allowance but excludes all other allowance and perquisites).

As per section 80CCD(1B), an assessee referred to in 80CCD(1) shall be allowed an deduction in computation of his income, of the whole of the amount paid or deposited in the previous year in his account under the pension scheme notified or as may be notified by the Central Government, which shall not exceed Rs. 50,000. The deduction of Rs. 50,000 shall be allowed whether or not any deduction is allowed under sub-section(1). However, the same amount cannot be claimed both under sub-section (1) and sub-section (1B) of section 80CCD.

As per Section 80CCD(2), where any contribution in the said pension scheme is made by the Central Government or any other employer then the employee shall be allowed a deduction from his total income of the whole amount contributed by the Central Government or any other employer subject to limit of 10% of his salary of the previous year. If any amount is standing to the credit of the employee in the pension scheme referred above and deduction has been allowed as stated above, and the employee or his nominee receives this amount together with the amount accrued thereon, due to the reason of

(i) Closure or opting out of the pension scheme or

(ii) Pension received from the annuity plan purchased and taken on such closure or opting out

then the amount so received during the FYs shall be the income of the employee or his nominee for that Financial Year and accordingly will be charged to tax. Provided that the amount received by the nominee, on the death of the assessee, under the circumstances referred to in clause (i) above, shall not be deemed to be the income of the nominee.

Where any amount paid or deposited by the employee has been taken into account for the purposes of this section, a deduction with reference to such amount shall not be allowed under section 80C.

Further it has been specified that w.e.f 01.04.09 any amount received by the employee from the New Pension Scheme shall be deemed not to have been received in the previous year if such amount is used for purchasing an annuity plan in the same previous year. It is emphasized that as per the section 80CCE the aggregate amount of deduction under sections 80C, 80CCC and Section 80CCD(1) shall not exceed Rs.1,50,000/-.

The deduction allowed under section 80 CCD(1B) is an additional deduction in respect of any amount paid in the NPS upto Rs. 50,000/-. However, the contribution made by the Central Government or any other employer to a pension scheme u/s 80CCD(2) shall be excluded from the limit of Rs.1,50,000/- provided under this section.

Deduction U/S 16 – Act from the Income from Salaries

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igeadmin
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Deduction U/S 16 – Act from the Income from Salaries

Entertainment Allowance [Section 16(ii)]:

A deduction is also allowed under section 16(ii) in respect of any allowance in the nature of an entertainment allowance specifically granted by an employer to the assessee, who is in receipt of a salary from the Government, a sum equal to one-fifth of his salary(exclusive of any allowance, benefit or other perquisite) or five thousand rupees whichever is less. No deduction on account of entertainment allowance is available to nongovernment
employees.

Tax on Employment [Section 16(iii)]:

The tax on employment (Professional Tax) within the meaning of article 276(2) of the Constitution of India, leviable by or under any law, shall also be allowed as a deduction in computing the income under the head “Salaries”. It may be clarified that “Standard Deduction” from gross salary income, which was being allowed up to financial year 2004-05 is not allowable from financial year 2005-06 onwards.

TDS on Income from Pension

By
igeadmin
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TDS on Income from Pension

In the case of pensioners who receive their pension (not being family pension paid to a spouse) from a nationalized bank, the instructions contained in this circular shall apply in the same manner as they apply to salary-income. The deductions from the amount of pension under section 80C on account of contribution to Life Insurance, Provident Fund, NSC etc., if the pensioner furnishes the relevant details to the banks, may be allowed.

Necessary instructions in this regard were issued by the Reserve Bank of India to the State Bank of India and other nationalized Banks vide RBI’s Pension Circular(Central Series) No.7/C.D.R./1992 (Ref. CO: DGBA: GA (NBS) No.60/GA.64 (11CVL)-/92) dated the 27th April 1992, and, these instructions should be followed by all the branches of the Banks, which have been entrusted with the task of payment of pensions. Further all branches of the banks are bound u/s 203 to issue certificate of tax deducted in Form 16 to the pensioners also vide CBDT circular no. 761 dated 13.1.98.

Relief When Salary Paid in Arrear or Advance

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igeadmin
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Relief When Salary Paid in Arrear or Advance

Under section 192(2A) where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body is entitled to the relief under Section 89(1) he may furnish to the person responsible for making the payment referred to in Para (3.1), such particulars in Form No. 10E duly verified by him, and thereupon the person responsible, as aforesaid, shall compute the relief on the basis of such particulars and take the same into account in making the deduction under Para(3.1) above.

Here “university” means a university established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under Section 3 of the University Grants Commission Act, 1956 to be a university for the purpose of that Act.

With effect from 1/04/2010 (AY 2010-11), no such relief shall be granted in respect of any amount received or receivable by an assessee on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in section 10(10C)(i) (read with Rule 2BA), a scheme of voluntary separation, if an exemption in respect of any amount received or receivable on such voluntary retirement or termination of his service or voluntary separation has been claimed by the assessee under section 10(10C) in respect of such, or any other, assessment year.

APON GHAR – Interest subvention scheme for Housing Loan for regular Assam Government Employees

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igeadmin
-

APON GHAR – Interest subvention scheme for Housing Loan for regular Assam Government Employees

GOVERNMENT OF ASSAM
FINANCE (AUDIT & FUND) DEPARTMINT
JANATA BHAWAN, DISPUR, GUWAHATI – 6

No.FM.45/2016/pt-I/346

Dated Dispur, the 25th July, 2018

OFFICE MEMORANDUM

Sub: Interest subvention scheme for Housing Loan for regular State Government Employees under “APON GHAR”.

In pursuance of Memorandum of Understanding (MoU) signed on 4th July, 2018 between Govt of Assam and Langpi Dehangi Rural Bank (LDRB) having its Headquarter at Diphu, Karbi Anglong, Assam (sponsored by State Bank of India), the Governor of Assam is pleased to formulate the following procedures and guidelines:

1. The State Government has decided to sanction housing loan to permanent employees of Government of Assam in the three districts i.e. East Karbi Anglong, West Karbi Anglong and Dima Hasao throup the Langpi Dehangi Rural Bank (LDRB).

2. The `Langpi Dehangi Rural Bank (LDRB), Diphu has proposed to extend housing loan to the State Government employees working Assam in the district of East Karbi Anglong, West Karbi Anglong and Dima Ilamo at an interest rate of 8.50% (for women) and 8.55% (for men). The Goverment has decided to provide subvention of interest @ 3.5% and after aiplying this interest subvention, the employees would get housing loan upto Is 15.00 lakh @ 5.0% (for women) and @ 5.05% (for men).

3. Application forms will be submitted by employees throigh their DDOs with complete set of documents as per check list and applicator! format provided by LDRB. The format so customized shall contain a due aid drawal statement of salary of the Government employee (applicant) which vill be duly filled and certified in the format itself by the DDO concerned. Th! due diligence and scrutiny required will be done by LDRB and the LDRB teim will accord final sanction based on the proposal.

4. A suitable formula will be worked out to take floating rateas basis so that in the event of reduced interest rate in future, the emplaces will get due benefits.

5. The State Government has decided to provide loan repayment schedule for the State Government employees as-

(a) When loan upto Rs 15 lacs is sanctioned without creating motgage, maximum 240 months or up to the age of 60 years for employees with pensionable service whichever is earlier.

(b) When loan is sanctioned with mortgage, maximum 240 mantAs or up to the age of 70 years for employees with pensionable service wh.-thever is earlier. I.DRB offered this proposal for those employees who maintin their pension account with I.DRI3 and who would provide an undertaki g and Standard Instruction (SI) to LDRB for the suitable deduction against the EMIs from the pension account (pension holder).

(c) For the employees without pensionable service, in case of employees with or without mortgage, repayment tenure would be maximum 240 months or up to the age of 60 years whichever is earlier.

6. The LDRB will take the responsibility to deduct the housing loan beyond the age of retirement upto 70 years as such the pension accounts are with the LDRB. For the convenience and interest of employees the deduction of EMIs will be adjusted in such a way to be on the higher side during the service period and it will be on the lower side after their retirement period.

7. The loan will be sanctioned -(i) To purchase/ construct a new house/ flat, Purchase of an existing/ old house/flat, (ii) To repair/ renovate existing house/ flat. Maximum loan amount for repair and renovation will be Rs 10 lacs (Rupees ten lac only). Purchase of ancestral plot of land from any close relatives like Parents/ Spouse/ Siblings/ Children is not covered by the scheme under any circumstances

8. Check off facility will be given by DDOs of the concerned employees for recovery of interest and principal amount.

9. There will be no need of mortgage of property for loan amount upto Rs 15.00 lakh. However, mortgage will be required only when loan repayment period coverage is upto 70 years of age for employees with pensionable service.

10. On completion of the repayment of all dues for loans above 15 lakh from the bank availed by the employee, the LDRB branch shall release the Title Deeds against acknowledgement where mortgage is created and issue a ‘No-Due’ certificate to the borroWer with a copy to the DDOs and Finance Department.
This will also be applicable for loan upto Rs. 15 lakh only when loan repayment period coverage is ypto 70 years of age for employees with pensionable service.

11. Takeover of housing loan from other banks and financial institutions is permitted subject to eligibility criteria. This will however be effective after 1 (one) year from the date of issue of this OM.

12. No processing fee will be charged from the State Government employees for housing loan.

13. The benefits of interest subvention will be available to the eligible employees who apply for the housing loan within 31st March, 2019 on the basis of the MoU signed between Govt. of Assam and LDRB, Diphu.

14. The LDRB offered rate of 8.50%-8.55% may undergo a change as and when MCLR (Marginal Cost for fund based Landing Rate) is revised. Presently LDRB’s MCLR rate is 8.0%. After 2 (two) years from the date of sanction, floating rate of interest linked to LDRB MCLR will be applicable.

15. EMIs will be fixed on the basis of LDRB offered rate of 8.50% for women and 8.55% for others. The subsidy amount would be released by way of credit to the salary account of the employees from where the installments towards the housing loan are recovered by charging to the prefunded subsidy account maintained by Government of Assam.

16. Employees having minimum 21 years of age and having at least 5 years residual service only will be eligible for the loan scheme. Maximum 70 years for employees with pensionable service when loan is sanctioned with mortgage, maximum 60 years with pensionable service when loan is sanctioned without mortgage and maximum 60 years for non-pensionable service holders, by which time period the loan should be fully repaid.

17. Close relatives can come together to avail housing loan jointly, if they arc employees of Government of Assam. Government interest subvention will be availed on loan clubbing together upto the prescribed limit

18. The LDRB team will ensure that the employees get hassle free service and concerned departments get a single dedicated window at bank level for all dealings related to the scheme.

19. A Grievance Redressal Cell will be opened at LDRB Head Office espicially for the scheme to take care of grievances of the employees of Government of Assam.

20. Finally the file would be sent for documentation and disbursement of loan to a branch as per the choice of applicant.

21. Insurance premium will also be financed by the bank by way of an additional term loan (Suraksha loan).

22. The house/ flat purchased/constructed with the Bank’s finance would be insured comprehensively for risk of fire/ riots/earthquake/ lightening/floods etc by the employees.

23. The reduced rate of interest on housing loan with State Government subvention will be applicable upto 240 EMI i.e. upto 20 years of EMI deduction.

24. Audited certificate towards utilization of subsidy will be given by I,DRB to the Government of Assam on yearly basis at the end of financial year.

This issues on the basis of the MoU vetted by Judicial Department vide their U/O endorsement No.843/18 dtd.27/06/2018.

Sd/-
(Sri Shyam Jagannathan, IAS)
Commissioner & Secretary to the Govt of Assam,
Finance Department

Signed Copy

Conveyance allowance to Haryana Government deaf and dumb employees

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igeadmin
-

Conveyance allowance to Haryana Government deaf and dumb employees

ORDER

No. 5/36/2011-2FR (FD)

Dated the Chandigarh, 30th July, 2018

Subject: Conveyance allowance to deaf and dumb employees of Government of Haryana.

The Government has decided to grant conveyance allowance @ 10% of basic pay subject to minimum Rs. 2500 (Two thousand five hundred only) and maximum Rs. 7200 (Rs. Seven thousand two hundred only) p.m. w.e.f. 1st May 2018, to the Deaf and Dumb employees including hearing impaired employees having loss of sixty decibels or more in the better ear in the conversation range of frequencies, as per Persons With Disabilities (Equal Opportunities, Protection of Right and Full Participation), Act, 1995. The Dearness Allowance at the prevailing rate shall also be admissible on conveyance allowance.

The admissibility of this allowance is subject to recommendation of the head of ENT department of a Government Civil Hospital.

No conveyance allowance shall be admissible to those who covered under these rules but have been provided with the facility of vehicle at Government expenses for journey between office and residence.

These orders shall be effective from 01.05.2018

Place Chandigarh
Date 20.07.2018

T.V.S.N. Prasad
Principal Secretary to Govt. Haryana,
Finance Department.

Signed Copy

BIDYALAKSHMI – Higher Education loan for wards of regular Assam Government Employees under

By
igeadmin
-

BIDYALAKSHMI – Higher Education loan for wards of regular Assam Government Employees under

GOVERNMENT OF ASSAM
FINANCE (AUDIT & FUND) DEPARTMENT
JANATA BHAWAN, DISPUR. GUWAHATI-6

No.FM.45/2016/pt-I/347

Dated Dispur, the 25th July, 2018

OFFICE MEMORANDUM

Sub : Higher Education loan for wards of regular State Government Employees under-‘BIDYALAKSHMI’.

In pursuance of Memorandum of Understanding (MoU) signed on 4th July, 2018 between Government of Assam and Langpi Dehangi Rural Bank (LDRB) having its Headquarter at Diphu, Karbi Anglong, Assam (sponsored by State Bank of India), the Governor of Assam is pleased to formulate the following procedures and guidelines:

1. The State Government has decided to sanction Higher Education Loan for the wards of regular employees of Government of Assam in the three districts i.e. East Karbi Anglong, West Karbi Anglong and Dima Hasao through the Langpi Dehangi Rural Bank (LDRB), Diphu.

2. The State Government will provide a loan of Rs. 5.00 Lakh to Rs. 10.00 lakh at an interest rate of @ 4% This was proposed in view of the financial hardship usually faced by State Government employees towards the cost of higher studies.

3. The State Government employees whose annual salary income exceeds Rs.4.5 lakh may avail education loan upto Rs.10.00 lakh at the effective rate of interest @ 4% after state Government interest subvention.

4. The proposed interest rate for employees with annual income upto Rs.4.50 lakh is eligible under Credit Linked subsidy Scheme (CLSS) where 100% CLSS subsidy will be provided by the Central Government guideline during moratorium period i.e. course period plus one year. After moratorium period with State Government interest subvention the effective rate of interest will be @ 4% for the employees under CLSS category.

5. The employees are free to take loan over and above Rs.10.00 lakh from the I,DBR. However, the interest subvention on the loan from the State Government alongwith ” other concession will be limited to Rs.10.00 lakh. The market rate of interest and other collateral securities as required by LDBR will also be applicable for the amount of loan availed above Rs.10.00 lakh.

6. All State Government employees can avail education loan to study in India and abroad for professional technical courses like Engineering, Medical, Agriculture, Veterinary, Law, Dental, Management, Computer, ICWA, CA, CFA, MCA, MS, Graduation (in professional/ technical courses), Doctorate Programme (PhD Courses) and courses conducted by CIMA (Chartered Institute of Management Accountant, London), CPA (Certified Public Accountant in USA).

7. The courses/educational institutions to be covered under education loan scheme are as follows-

(i) Courses conducted by Colleges/Universities approved by UGC/ Government/AICTE in Assam.

(ii) Courses conducted by Colleges/universities approved by UGC/ Government / AICTE anywhere in India.

(iii) Courses conducted by premier institutions in Assam and anywhere in India.

8. Education loan can be availed to pay course fee, buy books, computers, educational equipments and so forth subject to re-imbursement capacity of students/parents and any other items necessary for completion of the course. In case of education loan for studies abroad, cost of travelling expenses is also included.

9. The education loan will be provided to parents i.e. State Govt. employees and the students jointly and the loan amount will be released directly to the educational institutions.

10. There will be no collateral security on 3rd party guarantee for loan upto Rs.10.00 lakh. In addition, a measure of de-risking the students who are availing education loan will have to option to avail life insurance policy to cover the loan amount.

11. The education loan for State Govt. employees will provide tax rebate under section 80(E) of Indian Income Tax Act.

12. The regular State Govt. employees whose children have secured admission into the enlisted technical/ higher educational institutions can submit their application in prescribed format through their respective DDOs who draw their monthly salary bills. The employee shall have to furnish a written undertaking for deduction of EMIs from the monthly salary bills to the DDOs concerned alongwith the loan applications. Parents of the students will have to join as co-borrowers. The application form alongwith all required documents will have to be submitted at the designated branches of LDBR alongwith check off facility letter signed by the respective DDOs. Cost towards stamp duty wherever applicable will be borne by the employee.

13. Interest will be charged in the education loan account on monthly basis and the amount of interest subsidy provided by the government will be credited back to the individual account once the claims are cleared.

14. Audited certificate towards utilization of subsidy will be given to the Government on an early basis at the end of the Financial Year.

15. It has been proposed to de-risk the repayment to the bank, State Govt. will extend the check off facility to the bank. By virtue of the check off facility, the salaries are paid to the employees into the saving bank account of the bank and the bank will create the necessary standing instruction for recovery of monthly installment. Secondly, in case of default due to transfer, termination or any reason the amount will be recovered from the terminal benefits of the employee concerned. However, the terminal benefits will include any DCRG/All type of Gratuity and Leave Encashment under Rule 20 of the Assam Services pension Rules),1969.

16. Loans will be available from the designated bank branches of LDBR in the district of East Karbi Anglong, West Karbi Anglong and Dima Ilasao.

17. LDBR will provide Grievances Redressal Mechanism in their headquarter for quick settlement of any grievances from the students/parents applying for education loan under this scheme A. help desk alongwith toll free number will be installed at the LDBR headquarter for any query in respect of Higher Education loan. The same will be displayed in all bank branches of LDBR.

18. Insurance: (a) As a measure of de-risking the Education Loan portfolio, the students availing Education Loans from the Bank would be suitably covered under Rin Raksha SBI Life Insurance Policy.
(b) In case of students who are eligible for Central Government Interest Subsidy during moratorium period, the amount of Life Insurance Policywill be obtained for the loan amount only.

19. This loan scheme shall be valid upto 31st March, 2019 and would be reviewed from time to time.

This issues on the basis of the MoU vetted by Judicial Department vide their U/O endorsement No.843/18 dtd.27/06/2018.

Sd/-
(Sri Shyam agannathan, IAS)
Commissioner & Secretary to the Govt. of Assam
Finance Department

Signed Copy

Pension Adalats on 18th September, 2018 – CGA ORDER

By
igeadmin
-

Pension Adalats on 18th September, 2018 – CGA ORDER

Ministry of Finance
Department of Expenditure
O/o Controller General of Accounts

Mahalekha Niyantrak Bhawan
Block-E, GPO Complex, INA, New Delhi.

NO.CDN/MF-CGA/Misc/2018/244

Dated 30 July, 2018

Office Memorandum

Subject: Holding of Pension Adalats on 18th September, 2018

The undersigned is directed to refer to D.O letter No. 42/11/2018- P&PW(G) dated 10th July, 2018 from Secretary, Ministry of Personnel, Public Grievances & Pensions to the Secretaries of all Ministries / Departments with a appeal to hold Pension Adalats on September 18, 2018 with a objective of prompt and quick redressal of pensioners’ grievances. A copy of D.O letter which is self explanatory is enclosed.

2. It is needless to mention that Pay and Accounts offices and Central Pension Accounting Office have a pivotal role in pension related matters, by organising pension adalats grievances of thi! pensioners can be minimised. Therefore, all the Pr.CCAs/CCAs/CAs (with independent chrages) and Chief Controller ( P) are requested to extend wide publicity for Pension Adalat and suitably instruct their field PAOs/RPAOs/ZAOs to hold Pension Adalat on September 18, 2018.

3. Outcome of the Pension Adalats organised by your Ministry/Department may be intimated in the enclosed proforma.

Encl: as above

(Bhaskar Verma)
Joint. Controller General of Accounts

Signed Copy

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