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ESIC : Disbursement of salary before Diwali

ESIC : Disbursement of salary before Diwali

HEADQUARTERS OFFICE
EMPLOYEES STATE INSURANCE CORPORATION
PANCHDEEP BHAWAN. C.I.G. ROAD. NEW DELHI-2
(AN ISO 9001-2008 QMS CERTIFIED ORGANISATION)

No. F-29/13/02-E-VI

Date:- 25/10/2016

To,
1. All Regional Directors / All Jt Directors (I/c)
2. Regional Offices/Sub Regional Offices
3. Ins. Commissioner (NTA), Dwarka, Delhi
4. D(M)Delhil D(M) Noida/ D(M) Chennai
5. All Deans of ESIC Medical Institutions/Medical Superintendents, ESIC Hospitals / Model Hospitals
6. Cash Br / Fin.&A/cs Br., Hqrs. Office
7. Website Contents Manager, Hqrs. office for uploading in ESIC website.

Sub: Disbursement of salary for the month of October, 2016 on 28.10.2016.

Sir,

I am directed to inform you that the Director General has accorded his kind approval for the disbursement of salary for the month of October, 2016 to the employees / officers of the entire ESIC in accordance with Rule 217(2) of Central Treasury Rules on 28.10.2016 on account of Diwali.

This issued with the concurrence of Financial Commissioner.

Yours faithfully,

(PRABHA SAINI)
ASST. DIRECTOR

ESIC Order Copy

7th CPC Option regarding commutation of additional amount of pension

7th CPC Option regarding commutation of additional amount of pension

No.42/14/2016-P&PW(G)
Government of India
Ministry of Personnel, PG & Pensions
Department of Pension & Pensioners Welfare
*******

3rd Floor, Lok Nayak Bhawan
khan Market, New Delhi-110003
Date:- 24th Oct, 2016

OFFICE MEMORANDUM

Subject:- Implementation of the recommendation of the 7th CPC – Option regarding commutation of additional amount of pension.

The undersigned is directed to state that in pursuance of Government’s decision on recommendation of 7th Central Pay Commission, orders have been issued for revision of provisions regulating pension / gratuity / commutation of pension etc. vide this Department’s OM 38/37/2016-P&PW(A) dated 04.08.2016. In para of the said OM, it has been mentioned that there will be no change in the provisions relating to commutation values, the limit upto which the pension can be commuted or the period after which the commuted pension is to be restored.

2. As per Rule 10 of CCS (Commutation of Pension) Rules, 1981, an applicant who has commuted a percentage of his final pension and after commutation his pension has been revised and enhanced retrospectively as a result of Government’s decision, the applicant shall be paid the difference between the commuted value determined with reference to enhanced pension and the commuted value already authorised. For the payment of difference, the applicant shall not be required to apply afresh.

3. References have been received in this Department that many pensioners who retired after 01.01.2016 and have drawn pension/commuted value of pension based on their pre-revised pay/pension do not wish to commute the pension which has become additionally commutable on revision of pay/pension on implementation of recommendations of 7th CPC. the matter has been examined in consultation with Ministry of Finance (Department of Expenditure), It has been decided that those pensioners who retired from 01.01.2016 till 04.08.2016 i.e. the date of issue of orders for revised pay/pension based on the recommendations of the 7th CPC may be given an option, in relaxation of Rule 10 of CCS (Commutation of Pension) Rules, 1981, not to commute the pension which has become additionally commutable on revision of pay/pension on implementation of recommendations of the 7th CPC. The Cases where the additional pension after 7th CPC has already been commuted will not be re-opened.

4. In their application to the employees of Indian Audit and Accounts Department, these orders issue in consultation with Comptroller and Auditor General of India.

5. This issues with the concurrence of Ministry of Finance, Department of Expenditure ID No.192/E.V/2016, dated 30.09.2016.

6. Hindi version will follow

(Sujasha Choudhury)
Director(Pension)

7th Commutation Order

7th CPC NIFR Meeting for Revision of Minimum Wage and Multiplying Factor

7th CPC NIFR Meeting for Revision of Minimum Wage and Multiplying Factor

NFIR
National Federation of Indian Railwaymen
3, CHELMSFORD ROAD, NEW DELHI – 110 055
Affiliated to :
Indian National Trade Union Congress (INTUC)
International Transport Workers’ Federation (ITF)

No.NFIR/7th CPC(imp)/2016(MoF)

Dated: 24/10/2016

The General Secretaries of
Affiliated Unions of NFIR

Dear brother,

Sub: Meeting held on 7th CPC issues under the Chairmanship of Addl: Secretary (Exp), Department of Expenditure, Ministry of Finance — reg.

A meeting was held between the Addl Secretary (Exp), Department of Expenditure, Ministry of Finance, Government of India and Staff Side, NC/JCM (Standing Committee Members) at Room No.72, North Block, New Delhi, this day 24/10/2016. In the said meeting, discussions were held on “Revision of Minimum Wage and Multiplying Factor”. The JCM Standing Committee members have explained elaborately and urged for quick action for the revision of Minimum Wage and Multiplying Factor.

The Official Side stated that attempts will be made to find a way out for resolving both the issues. On behalf of NFIR, the meeting was attended by JCM (Staff Side) Leader M. Raghavaiah, Standing Committee members S/Shri Guman Singh, R.P. Bhatnagar & K.S. Murty.

Yours fraternally,
(Dr M. Raghavaiah)
General Secretary

Source : NFIR

7th CPC JCM Meeting for Minimum Wage and Multiplying Factor

7th CPC JCM Meeting for Minimum Wage and Multiplying Factor

National Council (Staff Side)
Joint Consultative Machinery for Central Government Employees
13-C, Ferozshah Road, New Delhi – 110001
E-mail : [email protected]

Shiva Gopal Mishra
Secretary

No.NC/JCM/2016 Dated: October 24, 2016

All Constituents of NC/JCM

Dear Comrades!

Sub: Brief of the meeting held today with Addl. Secretary (Exp.), Deptt. of Exp., MoF(Govt. of India) to discuss the recommendations of the 7th CPC

A meeting was held today between the Addl. Secretary (Exp.), Deptt. of Exp., MoF(Govt. of India) and Staff Side, National Council(JCM), to discuss the issues of Minimum Wage and Multiplying Factor.

The Staff Side explained in detail about the amendments required in Minimum Wage and Fitment Formula.

The Official Side mentioned that, they are trying to find out some solution to resolve the issues of Minimum Wage and Fitment Formula raised by the Staff Side.

Comradely yours

(Shiva Gopal Mishra)
Secretary (Staff Side)
NCJCM
&
Convener

Source : ncjcmstaffside.com

State Railway Provident Fund Rate of interest 2016-17

State Railway Provident Fund — Rate of interest during the year 2016-17 (October, 2016 — December, 2016)

RBE No. 121/2016

GOVERNMENT OF INDIA (BHARAT SARKAR)
MINISTRY OF RAILWAYS (RAIL MANTRALAYA)
(RAILWAY BOARD)

No. F(E)III/2003/PF/1/1

New Delhi, Dated : 13.10.2016

The GMs/FA&CAOs,
All Indian Railways/Production Units,
(As per mailing list)

Subject: State Railway Provident Fund — Rate of interest during the year 2016-17 (October, 2016 — December, 2016).

******

A copy of Government’s Resolution No. 5(1)-B(PD)/2016 dated 3rd October, 2016 issued by the Ministry of Finance (Department of Economic Affairs) prescribing interest at the rate of 8.0% (Eight per cent) w.e.f. 1st October, 2016 to 31st December, 2016 on accumulations at the credit of the subscribers to State Railway Provident Fund, is enclosed, for information and necessary action.

2. Please acknowledge receipt

(Sanjay Prashar)
Deputy Director, Finance (Estt.) III
Railway Board.

(PUBLISHED PART I SECTION 1 of Gazette of India)
F.NO 5(1)-B(PD)/2016
Government of India
Ministry of Finance
Departments of Economic Affairs
(Budget Division)

New Delhi, the 3rd October, 2016

RESOLUTION

It is announced for general information that during the year 2016-2017, accumulations at the credit of subscribers to the General Provident Fund and other similar funds shall carry interest at the rate of 8.0% (Eight per cent) w.e.f.1st October, 2016 to 31st December 2016. This rate will in force w.e.f. 1st October 2016. The Funds concerned are :

1. The General Provident Fund (Central Services)
2. The Contributory Provident Fund (India)
3. The All India Services Provident Fund
4. The State Railway Provident Fund’
5. The General Provident Fund (Defence Services)
6. The Indian Ordnance Department Provident Fund.
7. The India Ordnance Factories Workmen’s Provident Fund
8. The Indian Naval Dockyard Workmen’s Provident Fund
9. The Defence Services Officers Provident Fund.
10.The Armed Forces Personnel Provident Fund

2. Ordered that the Resolution be published in Gazette of India

(Vyasan.R)
Deputy Secretary (Budget)

Source : NFIR

State Railway Provident Fund Order

Dearness Allowance announcement before Diwali ?

Dearness Allowance announcement before Diwali ?

Usually Government approves the dearness allowance during the 1st week of September and release the government order in 3rd or 4th week of September, but this year government not yet approved dearness allowance from 1.7.2016. After 7th Pay Commission Implementation the dearness allowance computation formula & the base year must be changed, the computation formula & base year changed in the earlier pay commission also

Pay Commission Base Year
3rd Pay Commission 1960 =100
4th Pay Commission 1982=100
5th Pay Commission 1982=100
6th Pay Commission 2001=100
7th Pay Commission 2011=100  (expected)

During September 1st week JCM Staff side Secretary writes letter to Ministry of Finance with the subject “Future computation of Dearness Allowance and adoption base index figure to Revised Minimum Wage”, in this letter Union demands to grant of 3% dearness allowance with effect from 1.7.2016, even though there is no official announcement from the government. Even all the state government employees are waiting for the announcement from the Central government.

And again last week Union writes letter to the Secretary, Ministry of Finance to grant the dearness allowance at the earliest.

Dearness allowance from 1.7.2016 should be 3%

Dearness Allowance (DA) Formula after 7th Pay Commission (assumption)

=((12 Months Average of AICPIN)-261.4)*100/261.4)

All the government employees are eagerly waiting for the announcement from the government. As per the source the dearness allowance announcement will be released before Diwali festival. Hope this announcement will be a Diwali gift for Central government employees.

Source : http://www.babusnews.com

Adhaar number in Pension papers of all employees : CPAO

Adhaar number in Pension papers of all employees : CPAO

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
CENTRAL PENSION ACCOUNTING OFFICE
TRIKOOT-II, BHIKAJI CAMA PLACE,
NEW DELHI ? 110066

CPAO/Tech/Jeevan Pramaan/?3? Vol? 11/2015-16/56

20.10.2016

Office Memorandum

Subiect:- Indication of Aadhaar number in Pension papers of all employees – regarding.

Attention is invited to CPAO OM No. CPAO/Tech/Jeevan Pramaan/20l5-16/1770 dated 07.03.2016 and D.O. letter dated 30.07.2015 from CGA to all secretaries (civil Ministries) followed by OM No. CPAO/Tech/Jeevan Pramaan/2016-17/07 dated 07.04.2016 regarding incorporation of Aadhaar number in the fresh PPOs.

2. ln terms of section 7 of the Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefit and services) Act,2016 “The central Government or, as the case may be, the state Government may, for the purpose of establishing identity of an individual as a condition for receipt of a subsidy, benefit or service for which the expenditure is incurred from, or the receipt therefrom forms part of the Consolidated Fund of India, require that such individual undergo authentication, or furnish proof of possession of Aadhaar number or in the case of an individual to whom no Aadhaar number has been assigned, such individual makes an application for enrolment: Provided that if an Aadhaar number is not assigned to an individual, the individual shall be offered alternate and viable means of identification for delivery ofthe subsidy, benefit or service”. Further, DP&PW has intimated vide 0M No. 1/20/2016-P&PW (E) dated-08.08.2016 (copy enclosed) that it has issued a revised format for the application for pension by retiring employees (Form-5) in which Aadhaar number is to be indicated, if available. DP&PW has also requested Secretaries of the Ministries/ Departments to ensure that only the latest revised Form-5 & 7 complete in all respects including Aadhaar number, where available, are forwarded along with pension papers to the PAO.

3. In view of above, all Pr. CCAs/CCAs /CAs/AGs/ Administrators of UTs are again requested to issue instructions to PAOS to invariably watch the mention of Aadhaar Number in Pension paper received from Heads of Offices. Further it is also requested to take up the matter with JS (AdminJ and Heads of Department/ Heads of Offices of respective Ministries/ Departments to ensure for providing Aadhaar number in pension papers in all cases being submitted to concerned PA0s to enable them to incorporate the same in PPO booklets.

Encl:-As above

(Subhash Chandra)
Controller of Accounts

CPAO ORDER

Merger of DA with the Basic Pay of Running Staff for retirement benefits

Merger of DA with the Basic Pay of Running Staff for retirement benefits

Railway Order

Government of India
Ministry of Railways
(Railway Board)

E(P&A)II-2012/DC/JCM/1

New Delhi, Dated 17.10.2016

The General Secretary,
NFIR,
3,Chelmsford Road,
New Delhi – 110055.

Sub: Merger of Dearness Allowance with the Basic Pay w.e.f 01.04.2004 computation of emoluments of Running Staff for granting retirement benefits – reg.

Ref: NFIR’s letter No.IV/RSAC/Conf./Part VII dated 05.09.2016

I am directed to refer to your letter dated 05-06-2016 wherein the Federation has mentioned that Northern Railway has vide letter 720/EW/Misc/Union-Items/2015/E.Iv/Loose dated 16-11-2015 correctly computed the emoluments of Running Staff with reference to Dearness pay and 30% thereon for the purpose of allowing the retirement benefits to those Running Staff who had retired during the period 01-04-2004 and 31-12-2005.

The matter has been examined in Board’s office and it is observed that the methodology for computation contained in Northern Railway’s letter referred to above, is not in conformity with the instructions on the matter as laid down in Board’s letter No.E(P&A)II-2004/Rs-13 dated 12-10-2004. Northern Railway has accordingly been advised to take immediate corrective action in the matter vide Board’s letter No.E(P&A)II-2014/Rs-24 dated 22-07-2016 and 04-10-2016.

Yours faithfully

For Secretary/Railway Board

Railway Order

Pay Fixation and grant of increment in revised Pay structure

Pay Fixation and grant of increment in revised Pay structure

Railway Order

Government of India(Bharat Sarkar)
Ministry of Railways (Rail Mantralaya)
(Railway Board)

RBE No: 124/2016

S.No.6/PC-VII

File No.PC-VII/2016/1/6/2

New Delhi, dated: 20.10.2016

The General Manager/CAOs(R),
All India Railways & Production Units,
(As per mailing list)

Sub:- Fixation of pay and grant of increment in the revised Pay structure — clarifications – regarding.

Following the notification of Railway Services (Revised Pay) Rules, 2016, Railway Board has received references seeking clarifications regarding various aspects of fixation of pay in the revised pay structure as also pay fixation and grant of increment in future under revised pay structure. These matters have been considered by Ministry of Finance and the paints of doubts are clarified as under:-

Sl.No. Point of doubt Clarification
1 As per the provisions of FR 22 (l)(a)(1), the Government Servants (other than those appointed on deputation to ex- cadre post or ad-hoc basis or on direct recruitment basis) have the option, to be exercised within one month from the date of promotion, to have the pay fixed under this rule from the date of such promotion/appointment or from the date of next increment.

Some of the employees, promoted between 01.01.2016 and the date of notification of RS(RP) Rules, 2016 had opted for their pay fixation on promotion/financial up-gradation under MACPS from the date of their next increment in the lower grade. Consequent upon notification of RS(RP) Rules, 2016 i.e. 28th July, 2016, the option submitted by such employees has now turned out to be disadvantageous.

Whether such employee may be allowed to revise their option under FR 22(I)(a)(1) at this stage.

Whether employees appointed/promoted/granted financial upgradation during 02.01.2015 and 01.07.2015 will be entitled to grant of one increment on 01.01.2016

Under the changed circumstances after notification of RS(RP) Rules, 2016, the employee may be allowed to exercise revised option for fixation of pay under FR 22(I)(a)(1). Such revised option shall be exercised’ within one month of issue of this letter. Option so revised shall be final.

Since, the provisions of RS(RP) Rules, 2016 are effective from 01.01.2016, no increment shall be allowed on 01.01.2016 at the time of fixation of pay in the revised pay structure.

(JAYA KUMAR.G)
Deputy Director, Pay Commission-VII
Railway Board

Railway Order

Babus looking for clarification on 7th CPC Bunching Benefit

Babus looking for clarification on 7th CPC Bunching Benefit

7th Pay Commission recommended for bunching of two stages in the report para 5.1.36 , “however if situation does arise whenever more than two stages are bunched together, one additional increment equal to 3 percent may be given for every two stages bunched, and pay fixed in the subsequent cell in the pay matrix.”

Also Government released order on7th September 2016, with the following instructions

1. One additional increment shall be given for every two stages bunched and the pay of Government servant drawing higher pay in pre-revised structure shall be fixed at the next vertical Cell in the applicable Level

2. Pay drawn by two Government servants in a given Pay Band and Grade Pay or scale where the higher pay is at least 3% more than the lower pay shall constitute two stages. Officers drawing pay where the difference is less than 3% shall not be entitled for this benefit.

Illustration:

if two persons drawing pay of 53,000 and 54,590 in the GP 10,000 are to be fitted in the new Pay Matrix, the person drawing pay of 53,000 on multiplication by a factor of 2.57 will expect a pay corresponding to 1,36,210 and the person drawing pay of 54,590 on multiplication by a factor of 2.57 will expect a pay corresponding to 1,40,296. Revised pay of both should ideally be fixed in the first cell of Level 14 in the pay of 1, 44,200 but to avoid bunching the person drawing pay of 54,590 will get fixed in second cell of Level 14 in the pay of 1,48,500.

Based on this we have calculated bunching benefit for all the grade pay in 7th CPC salary

Grade Pay 6th CPC
Basic Pay
Multiply with 2.57 7th CPC Basic Pay Bunching Benefit
1800 7430 19095 19100 19700
7660 19686 19700 20300
7890 20277 20300 20900
8130 20894 20900 21500
1900 9260 23798 23800 24500
2000 9260 23798 23800 24500
2400 11510 29581 29600 30500
11860 30480 30500 31400
5400
(PB 3)
21630 to 22270 55589 56100 57800
22280 to 22940 57260 57800 59500
22950 to 23630 58981 59500 61300
23640 to 24340 60755 61300 63100
24350 to 25080 62579 63100 65000
25090 to 25840 64481 65000 67000
25850 to 26620 66435 67000 69000
26630 to 27420 68439 69000 71100
27430 to 28250 70495 71100 73200
28260 to 29100 72628 73200 75400
29110 to 29980 74813 75400 77700
29990 to 30880 77074 77700 80000
30890 to 31810 79387 80000 82400
31820 to 32770 81777 82400 84900
32780 to 33760 84245 84900 87400
33770 to 34780 86789 87400 90000
34790 to 35830 89410 90000 92700
35840 to 36910 92109 92700 95500
36920 to 38020 94884 95500 98400
38030 to 39170 97737 98400 101400
39180 to 40350 100693 101400 104400
40360 to 41570 103725 104400 107500
41580 to 42820 106861 107500 110700
42830 to 44110 110073 110700 114000
44120 to 45440 113388 114000 117400
45450 to 46810 116807 117400 120900
46820 to 48220 120327 120900 124500
48230 to 49670 123951 124500 128200
49680 to 51170 127678 128200 132000
51180 to 52710 131533 132000 136000
52720 to 54300 135490 136000 140100
54310 to 55930 139577 140100 144300
55940 to 57610 143766 144300 148600
57620 to 59340 148083 148600 153100
59350 to 61130 152530 153100 157700
61140 to 62970 157130 157700 162400
62980 to 64860 161859 162400 167300
64870 166716 167300 172300
6600 26120 to 26900 67128 67700 69700
26910 to 27710 69159 69700 71800
27720 to 28550 71240 71800 74000
28560 to 29410 73399 74000 76200
29420 to 30300 75609 76200 78500
30310 to 31210 77897 78500 80900
31220 to 32150 80235 80900 83300
32160 to 33120 82651 83300 85800
33130 to 34120 85144 85800 88400
34130 to 35150 87714 88400 91100
35160 to 36210 90361 91100 93800
36220 to 37300 93085 93800 96600
37310 to 38420 95887 96600 99500
38430 to 39580 98765 99500 102500
39590 to 40770 101746 102500 105600
40780 to 42000 104805 105600 108800
42010 to 43270 107966 108800 112100
43280 to 44570 111230 112100 115500
44580 to 45910 114571 115500 119000
45920 to 47290 118014 119000 122600
47300 to 48710 121561 122600 126300
48720 to 50180 125210 126300 130100
50190 to 51690 128988 130100 134000
51700 to 53250 132869 134000 138000
53260 to 54850 136878 138000 142100
54860 to 56500 140990 142100 146400
56510 to 58200 145231 146400 150800
58210 to 59950 149600 150800 155300
59960 to 61750 154097 155300 160000
61760 to 63610 158723 160000 164800
63620 to 65520 163503 164800 169700
65530 to 67490 168412 169700 174800
67500 to 69520 173475 174800 180000
69530 to 71610 178692 180000 185400
71620 to 73760 184063 185400 191000
73770 to 75980 189589 191000 196700
75990 to 78260 195294 196700 202600
78270 201154 202600 208700
7600 30390 to 31300 78102 78800 81200
31310 to 32240 80467 81200 83600
32250 to 33210 82883 83600 86100
33220 to 34210 85375 86100 88700
34220 to 35240 87945 88700 91400
35250 to 36300 90593 91400 94100
36310 to 37390 93317 94100 96900
37400 to 38520 96118 96900 99800
38530 to 39680 99022 99800 102800
39690 to 40880 102003 102800 105900
40890 to 42110 105087 105900 109100
42120 to 43380 108248 109100 112400
43390 to 44690 111512 112400 115800
44700 to 46040 114879 115800 119300
46050 to 47430 118348 119300 122900
47440 to 48860 121921 122900 126600
48870 to 50330 125596 126600 130400
50340 to 51850 129374 130400 134300
51860 to 53410 133280 134300 138300
53420 to 55020 137289 138300 142400
55030 to 56680 141427 142400 146700
56690 to 58390 145693 146700 151100
58400 to 60150 150088 151100 155600
60160 to 61960 154611 155600 160300
61970 to 63820 159263 160300 165100
63830 to 65740 164043 165100 170100
65750 to 67720 168978 170100 175200
67730 to 69760 174066 175200 180500
69770 to 71860 179309 180500 185900
71870 to 74020 184706 185900 191500
74030 to 76250 190257 191500 197200
76260 to 78540 195988 197200 203100
78550 201874 203100 209200
8900 50580 to 52090 129991 131100 135000
52100 to 53660 133897 135000 139100
53670 to 55280 137932 139100 143300
55290 to 56940 142095 143300 147600
56950 to 58650 146362 147600 152000
58660 to 60410 150756 152000 156600
60420 to 62230 155279 156600 161300
62240 to 64100 159957 161300 166100
64110 to 66030 164763 166100 171100
66040 to 68020 169723 171100 176200
68030 to 70070 174837 176200 181500
70080 to 72180 180106 181500 186900
72190 to 74350 185528 186900 192500
74360 to 76590 191105 192500 198300
76600 to 78890 196862 198300 204200
78900 to 81260 202773 204200 210300
81270 208864 210300 216600
10000 54590 to 56220 140296 144200 148500
56230 to 57910 144511 148500 153000
57920 to 59650 148854 153000 157600
59660 to 61440 153326 157600 162300
61450 to 63290 157927 162300 167200
63300 to 65190 162681 167200 172200
65200 to 67150 167564 172200 177400
67160 to 69170 172601 177400 182700
69180 to 71250 177793 182700 188200
71260 to 73390 183138 188200 193800
73400 to 75600 188638 193800 199600
75610 to 77870 194318 199600 205600
77880 to 80210 200152 205600 211800
80220 206165 211800 218200

Clarification needed for below topic

bunching

  • 7000 – No Bunch
  • 7210 – No Bunch
  • 7430 – Bunched to next level due to equal pay for 7210 & 7430 (highlighted in Green)
  • 7660 – After bunching both 7430 & 7660 7th CPC pay is 19700
  • 7890 – Both 7660 & 78990 7th CPC pay is 20300
  • 8130 – Both 7890 & 8130 7th CPC pay is 20900
  • 8380 onwards – No Bunch

Now question is whether 7660, 7890 & 8130 is eligible for bunching or not? this is the situation for most of the Entry Pay.

Central Government Employees seeking detailed clarification for bunching benefit for each level.

Source : babusnews.com

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