Clarification regarding applicability of standard deduction to pension received from the former employer
The Central Board of Direct Taxes (CBDT) has clarified that the pension received by a taxpayer from his former employer is taxable under the head “Salaries”. The Finance Act, 2018 has amended Section 16 of the Income–tax Act, 1961(“the Act”) to provide that a taxpayer having income chargeable under the head “Salaries” shall be allowed a deduction of Rs 40,000/- or the amount of salary, whichever is less, for computing his taxable income. Accordingly, any taxpayer who is in receipt of pension from his former employer shall be entitled to claim a deduction of Rs 40,000/- or the amount of pension, whichever is less, under Section 16 of the Act.
Earlier, the representations were received seeking clarification as to whether a taxpayer, who receives pension from his former employer, shall also be eligible to claim this deduction.
GDS Pay Commission Latest News – Kamlesh Chandra Committee Report currently under approval
GOVERNMENT OF INDIA
MINISTRY OF COMMUNICATIONS
DEPARTMENT OF POSTS
LOK SABHA
UNSTARRED QUESTION NO.6073
TO BE ANSWERED ON 4TH APRIL, 2018
KAMLESH CHANDRA COMMITTEE
6073. SHRI PRABHAKAR REDDY KOTHA:
SHRI B. VINOD KUMAR:
Will the Minister of COMMUNICATIONS be pleased to state:
(a) whether Kamlesh Chandra Committee has submitted its report on the conditions of Gramin Dak Sevaks across the country and if so, the details and the major recommendations thereof;
(b) whether the Government proposes to implement the said recommendations of the Committee and if so, the details thereof and the time by which it is likely to be done;
(c) whether the Government proposes to regularise the Gramin Dak Sevaks in the near future and if so, the details thereof and if not, the reasons therefor;
(d) whether the Government has taken note of the agitation made by Rural Postal Employees seeking implementation of Kamlesh Chandra Committee recommendations, if so, the details thereof; and
(e) the reaction of the Government thereto?
ANSWER THE MINISTER OF STATE (IC) OF THE MINISTRY OF COMMUNICATIONS & MINISTER OF STATE IN THE MINISTRY OF RAILWAYS (SHRI MANOJ SINHA)
(a) Yes Madam. The details and the major recommendations are attached as Annexure-I.
(b) Yes Madam. The recommendations made by the Committee constituted to look into the salary structure, other service matters and problems of Gramin Dak Sevaks (GDSs) have been considered by the Department. These are currently under approval within the Government. Once necessary approvals have been obtained, the recommendations will be implemented.
(c) No Madam. At present there is no proposal to regularize the Gramin Dak Sevaks. GDSs cannot be regularized for the following reasons :-
i. The Gramin Branch Post Offices function where the workload and traffic does not justify opening of a departmental post office irrespective of the element of profitability. The Gramin Dak Sevaks are engaged by the department for a maximum of five hours in a day and are paid remuneration based on actual work load. The GDS are not wholly dependent upon allowances paid by the Department. Allowances paid by the department are only supplement to the livelihood (main source of income) of GDS. Therefore, one of the conditions for their engagement is that they are mandatorily required to possess independent source of income for livelihood of themselves and their family before they are engaged as GDS.
ii. The legal status of the Gramin Dak Sevaks as held by Apex Court in 1977 is that they are holders of the civil posts outside the regular civil service. The Extra departmental agents (now re-designated as Gramin Dak Sevaks) are governed by non-statutory rules called Gramin Dak Sevaks (Conduct & Engagement) Rules, 2011 which are not framed under Article 309 of the constitution.
(d) & (e) Yes Madam. Department of Posts has taken note of the agitation by Rural Postal Employees seeking implementation of Kamlesh Chandra Committee recommendations. The recommendations of the Kamlesh Chandra Committee have been considered by the Department. These are currently under approval within the Government. Once necessary approvals have been obtained, the recommendations will be implemented. The Department has already informed the Gramin Dak Sevaks unions that the implementation of Kamlesh Chandra Committee Report is under active consideration and appealed to them to withdraw the agitation.
Annexure- I
Salient features of the One Man Committee Report headed by Shri Kamlesh Chandra
The old system of payment of Time Related Continuity Allowance (TRCA) is dispensed with and replaced with a new wage payment system. Under the new wage payment system, 11 TRCA slabs are subsumed into 3 Wage Scales with two Levels each for Branch Postmasters (BPMs) and for other than BPMs. One wage scale would be common for both the categories of GDSs.
The minimum working hours of GDS Post Offices and GDSs are increased to 4 hours from 3 hours.
The new working hours for GDS Post Offices will be 4 hours and 5 hours only.
The Level 1 GDS Post Offices / GDSs will have 4 hours as working hours and Level – 2 will have 5 hours as working hours.
The Point System for assessment of workload of BPMs has been abolished.
The new wage payment system is linked to revenue generation of GDS Post Offices. Under the new system, there will be no increase in wages of BPMs from Level -1 to Level -2 on the basis of workload but the same will be increased based on achievement of prescribed revenue norms which is fixed at 100% for normal areas and 50% for special areas.
The GDS Post Offices not achieving the prescribed revenue norm within the given working hours will have to open GDS Post Offices for minimum of additional 30 minutes beyond the prescribed working hours.
The GDS BPMs will be paid Revenue Linked Allowance @10% beyond level-2 wage scale if they will be successful in achieving revenue beyond prescribed norms
The GDS Post Offices have been categorized into A, B, C and D categories based on the revenue generation norms. The GDS Post Office in A category will achieve 100% revenue norm. The Committee has recommended a set of actions for each category of GDS Post Offices.
The six approved categories of GDSs are subsumed into two categories only. One category will be Branch Post Master and all other 5 categories of GDSs are subsumed into one Multi Tasking Category.
The GDSs working in the GDS Post Offices will be known as Assistant Branch Post Master (ABPMs) and those working in the Departmental Post Offices will be known as Dak Sevak (DS).
The minimum wage has been increased to Rs. 10000/- per month and maximum pay to Rs. 35480/- per month.
The rate of annual increase is recommended as 3%.
A Composite Allowance comprising of support for hiring accommodation for GDS Post Offices as well as mandatory residence, office maintenance, mobile and electricity usage charges etc. has been introduced for the first time.
Children Education Allowance @Rs. 6000/- per child per annum has been introduced for GDSs.
Risk & Hardship Allowance @Rs. 500/- per month for GDS working in the special areas has also been introduced.
A Financial up-gradation has been introduced at 12 years, 24 years and 36 years of services in form of two advance additional annual increases.
The Ceiling of ex-gratia gratuity has been increased from Rs. 60,000 to Rs. 5,00,000
The GDS Contribution for Service Discharge Benefit Scheme (SDBS) should be enhanced maximum up to 10% and minimum up to 3% of the basic wage per month, whereas the Department should contribute a fixed contribution of 3% of the basic wage of the GDSs.
The coverage of GDS Group Insurance Scheme has been enhanced from Rs. 50000/- to Rs. 5,00,000/
The contribution of Department in Circle Welfare Fund (CWF) has been increased from Rs. 100/ per annum to Rs. 300/ per annum.
The scope of CWF is extended to cover immediate family members such as spouse; daughters, sons and dependent daughters in law in the scheme.
The Committee also recommended 10% hike in the prescribed limits of financial grants and assistances in the Circle Welfare Funds.
The Committee has recommended addition of Rs. 10,000/ for purchase of Tablet /Mobile from the Circle Welfare in the head “Financial Assistance of Fund by way of loans with lower rate of interest (5%)”.
Provision of 26 weeks of Maternity Leave for women GDS has been recommended.
The wages for the entire period of Maternity Leave is recommended to be paid from salary head from where wages of GDSs are paid.
The Committee has also recommended one week of paternity leave.
Leave accumulation and encashment facility up to 180 days has been introduced.
Online system of engagement has been recommended.
Alternate livelihood condition for engagement of GDSs has been relaxed.
Voluntary Discharge scheme has been recommended.
The Discharge age has been retained at 65 years.
The Limited Transfer Facility has been relaxed from 1 time to 3 times for male GDSs.
There will be no restriction on number of chances for transfer of women GDSs. The powers for transfer has been delegated to the concerned Divisional head.
The ex-gratia payment during put off period should be revised to 35% from 25% of the wage and DA drawn immediately before put off.
The Committee has recommended preferring transfer before put off duty.
No.A-27018/01/2017-Estt.(AL)
Government Of India
Ministry Of Personnel, PG & Pensions
Department of Personnel & Training
Block No.Iv, Room No.409
Old JNU Campus, New Delhi
Dated 07th March,2018
Office Memorandum
Subject: Implementation of Govt, Decision on 7th CPC recommendations on Risk Allowance – reg.
The undersigned is directed to say that as per the Ministry of Finance’s resolution dt. 06-07-2017 (S.No.142, Government of India has decided to retain the Risk Allowance on the implementation of the recommendation of 7th CPC. The Government has also decided to calculate the rates of Risk Allowance by multiplying the existing rates by 2.25 factor.
2. In this regard it is informed that DoPT vide O.M. No.21012/01/2010-Estt (AL) dated 18.10.2012 had conveyed the decision to revise the rates of Risk Allowance to Central Government Employees w.e.f. 01.09.2008. The amount of Risk Allowance would be automatically raised by 25% every time the Dearness Allowance on the then revised pay structure went up by 50%. As per the above instructions, the rates of Risk Allowance in respect of various categories of Central Government Employees were as under in the 6th CPC;
Sl.No
Categories of Employees
Rates in Rupees per Month
(as Per O.M.dt. 18-10-2012)
Existing Rates in Rupees per Month
(Revised after DA hike in 6th CPC)
1
Unskilled workers
40
60
2
Semi-Skilled Workers
60
90
3
Skilled Workers
80
120
4
Supervisors
100
150
5
Non-gazetted officers engaged in Nitro Glycerine preparation
180
270
6
Gazetted Officers engaged in Nitro Glycerine preparation
300
450
7
Danger Building Officers
400
600
3. Keeping in view the Government’s decision to multiply the existing rates (as per the above table) by the factor of 2.25, it requested that the details regarding number of employees eligible for Risk Allowance, estimated existing annual expenditure as per the existing rates (as mentioned in column 4 of the table given in para 2 above) and estimated annual expenditure if the existing rates are multiplied by the 2.25 factor as decided by the Government may be furnished to this Department in the following proforma by 20.03.2018
A
B
C
D
No. of Central Government Employees entitled to Risk Allowance
Estimated annual Expenditure on Risk Allowance ( as per existing rates in Col.IV of the table)
Estimated annual expenditure in case the rates are revised by multiplying them by the proposed 2.25 factor
Additional Annual financial implication due to revision of rates (i.e. C-B)
Name of Ministry/Department:
Contact No.of concerned official:
(Sandeep Saxena)
Under Secretary to the Government of India
Policy for Removal of Non-Performing Civil Servants
The provisions under Fundamental Rules (FR) 56(j), Rule 48 of Central Civil Services (CCS) (Pension) Rule, 1972 and Rule, 16(3) (Amended) of All India Services (Death-cum-Retirement Benefits) [AIS (DCRB)] Rules, 1958 have laid down the policy of periodic review and premature retirement of non-performing Government servants.
Up to January, 2018, a total of 21,195 Group ‘A’ and 47,039 Group ‘B’ officers have been reviewed, out of which provisions of FR 56(j) and relevant rules were invoked/recommended against 83 Group ‘A’ and 128 Group ‘B’ officers, including 15 officers of All India Services.
This was stated by the Union Minister of State (Independent Charge) of the Ministry of Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances & Pensions, Atomic Energy and Space, Dr. Jitendra Singh, in written reply to a question in the Rajya Sabha today.
As per information received from 77 Ministries/Departments including their attached/subordinate offices, the representation of SCs, STs and OBCs in the posts and services under the Central Government as on 01.01.2016 is 17.49%, 8.47% and 21.57% respectively.
Representation of OBCs in the Central Government services is less as compared to the percentage of reservation for them because reservation of OBC started in September, 1993.
As per available information, representation of OBCs as on 01.01.2012 was 16.55% which has now increased to 21.57% as on 01.01.2016. Therefore, there is an increasing trend in the representation of OBCs in the posts and services of Central Government.
Department of Personnel & Training has issued instructions to all Ministries/Departments to constitute an in-house Committee to identify backlog reserved vacancies, study of the root cause of backlog reserved vacancies, initiation of measures to remove such factors and to fill up such vacancies through Special Recruitment Drive.
This information was provided by the Union Minister of State (Independent Charge) Development of North-Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances & Pensions, Atomic Energy and Space, Dr Jitendra Singh in written reply to a question in Lok Sabha today.
The Government has issued Notification the same day wherein gratuity limit has been increased from Rs.10 lakhs to Rs.20 lakhs under the Payment of Gratuity Act, 1972.
The Government has also issued another Notification on the same day wherein it has also increased the maximum period of maternity leave in case of female employees to be counted as continuous service from 12 weeks to 26 weeks under the Payment of Gratuity Act, 1972.
Representations from various stakeholders have been received in the Ministry. The Ministry had also organised tripartite consultations on 23.02.2017 with all stakeholders including representatives of employers and employees, who supported the proposal. The provision contained in the amended Payment of Gratuity Act, 1972 have been implemented w.e.f. from 29.03.2018.
This information was given by Shri Santosh Kumar Gangwar, Union Minister of State (I/C) for Labour and Employment in written reply to a question in Rajya Sabha today.
DAD Releases Handbook on Pay & allowances of JCOs & ORs
The Defence Accounts Department is entrusted with the responsibility of maintaining the pay accounts of million plus Jawans and JCOs of Indian Army. The Pay Accounts Offices (PAOs) of this department are at the forefront of the concerted efforts that are being put in to ensure that these men get their correct dues within reasonable time frame.
An important requirement to meet the expectations of the end user and ensuring their contentment is that the JCOs/ORs understands their dues and their entitlement. If they further appreciate the processes involved in acceptance or denial of any dues, it would equip them with enough knowledge to have better awareness to contest entitlement inconsistencies, if any.
This handbook was conceptualized with the aim to provide more grasp on the rules of entitlement as well as to have complete transparency of procedures in the PAOs. This first edition contains all the procedures right from the inception stage of publishing and processing of the daily Part II orders, till the final processing and disbursement of entitlements.
The book also details the functional boundaries and constraints of PAOs. The chapters are so ordered that they lay down entitlement parameters in a user-friendly manner. Each of the chapter seeks to enlighten the JCOs/OR on the documentary and procedural requirements for processing an entitlement.
The audit and procedural requirements behind processing of Contingent Bill items, AFPP Fund claims, MACPs, transfer/deputation, leave/TD etc., are all detailed in distinct chapters of the handbook. The deductions from pay and allowances, bank account details, etc. are also elaborated in the book.
In a unique separate chapter interpretation of the Monthly Pay Slip has been elaborated. It details item-wise description of notifications provided in the Pay Slip, which, it is expected, would not only ameliorate grievances of Jawans at the inception stage but also give him confidence regarding legitimacy of the entitlements so granted. A chapter on general FAQs is also included for assistance and ready reference.
The book has sought to cover all the parameters of pay and allowances of JCOs/ORs, incorporating the 7th CPC entitlements as well, wherever available on the date of publication. This book in pdf format is also available on the website of PAO(OR) AMC & 11 GRRC as well as of PCDA(CC), Lucknow.
Union Government sensitive to employees’ concerns: Dr Jitendra Singh
The Union Minister of State (Independent Charge) of the Ministry of Development of North-Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances & Pensions, Atomic Energy & Space, Dr Jitendra Singh said here today that the Government led by Prime Minister Shri Narendra Modi is sensitive to employees’ concerns and a number of decisions taken during the last four years, are aimed in the direction of addressing employees’ issues and providing them a motivating environment.
Dr Jitendra Singh was speaking to a delegation of Bharatiya Mazdoor Sangh (BMS) led by Shri M. Sudhakar Rao, Secretary General of Geological Survey of India Employees Sangh affiliated to BMS.
The members of the delegation submitted two memoranda to the Minister. One of them related to the alleged discrepancy in Recruitment Rules (RRs) of the Non-Gazetted Group ‘B’ Assistants in the Ministry of Mines, Geological Survey of India. The other memorandum proposed the setting up of a Joint Consultative machinery for arbitration.
Dr Jitendra Singh held a detailed discussion on each of the issues raised. He said that he will get the issues examined.
Payment of Dearness Allowance to Armed Forces Officers and Personnel Below Officer Rank including NCs(E) – Revised rates effective from 1st January, 2018
F.No.1(2)/2004/D(Pay/Services)
Government of India
Ministry of Defence
New Delhi, the 28th March, 2018
To
The Chief of the Army Staff
The Chief of the Air Staff
The Chief of the Naval Staff
Subject: Payment of Dearness Allowance to Armed Forces Officers and Personnel Below Officer Rank including NCs(E) – Revised rates effective from 1st January, 2018.
Sir,
I am directed to refer to this Ministry’s letter No.1(2)/2004/D(Pay/Services) dated 3rd October 2017, on the subject cited above and to say that the President is pleased to decide that the Dearness Allowance payable to Armed Forces Officers and Personnel Below Officer Rank, including Non-Combatants (Enrolled), shall be enhanced from the existing rate of 5% to 7% of the basic pay with effect from 1st January, 2018.
2. The term ‘basic pay’ in the revised pay structure means the pay drawn in the prescribed Level in the Pay Matrix as per 7th CPC recommendations accepted by the Government, but does not include any other type of pay like special pay, etc
3. The Dearness Allowance will continue to be a distinct element of remuneration and will not be treated as pay within the ambit of Pay rules of Defence Force Personnel.
4. The payment on account of Dearness Allowance involving fractions of 50 paise and above may be rounded to the next higher rupee and the fractions of less than 50 paise may be ignored.
5. The payment of arrears of Dearness Allowance shall not be made before the date of disbursement of salary of March, 2018.
6. This letter issues with the concurrence of Finance Division of this Ministry vide their Dy. No.79-PA dated 26.03.18 based on Ministry of Finance (Department of Expenditure) O.M. No.1/1/2018-E.II(B), dated 15th March, 2018.
Yours faithfully,
sd/-
(T.D.Prashanth Rao)
Under Secretary to the Government of India
Declaration of Holiday on 14th April, 2018 – Birthday of Dr. B.R. Ambedkar
No.12/6/2016-JCA-2
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel & Training
Establishment (JCA-2) Section
North Block, New Delhi
Dated the 2nd April, 2018
OFFICE MEMORANDUM
Subject: Declaration of Holiday on 14th April, 2018 – Birthday of Dr. B.R. Ambedkar.
It has been decided to declare Saturday, the 14th April 2018, as a Closed Holiday on account of the birthday of Dr. B.R. Ambedkar, for all Central Government Offices including Industrial Establishments throughout India.
2. The above holiday is also being notified in exercise of the powers conferred by Section 25 of the Negotiable Instruments Act, 1881 (26 of 1881)
3. All Ministries/Departments of Government of India may bring the above decision to the notice of all concerned.
(D.K.Sengupta)
Deputy Secretary to the Govt. of India
