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Posted by on November 22, 2010


Study Leave for Fellowships offered by reputed Institutes

NO. 13023/2/2008- Estt.(L)

Government of India

Ministry of Personnel, P.G. and Pensions

(Department of Personnel & Training)

****

New Delhi, the 18th November, 2010

OFFICE MEMORANDUM

Sub: Study Leave for Fellowships offered by reputed Institutes.

Study Leave is normally granted to a Government Servant for a course of study having direct and close connection with the sphere of his duty. However, it can also be granted for studies which may not be closely or directly connected with the work of a Government Servant, but which are capable of widening his mind in a manner likely to improve his abilities as a civil servant and to equip him better to collaborate with those employed in other branches of the public service. Keeping in view the above spirit, this Department had allowed Study Leave to those selected for the award of Jawaharlal Nehru Fellowships in relaxation of the rules.

2. In light of the above, this Department is examining the feasibility of bringing more Fellowships under the purview of Study Leave, on the same terms and conditions as the Jawaharlal Nehru Fellowships. All Ministries/Department are requested to provide relevant /requisite inputs regarding fellowships offered by reputed institutions which may be of benefit to their area of work. It would be appreciated if the feed back is received by the under signed by 15th December 2010. The same may be mailed to the under signed at pads@nic.in.

(Simmi R. Nakra)

Directorr


Departmental proceedings against Government Servants – consultation with UPSC

No. 39011/12/2009-Estt (B)

Government of India

Ministry of Personnel, Public Grievances and Pensions

(Department of Personnel & Training)

——–

New Delhi, dated the 16th November, 2010

OFFICE MEMORANDUM

Subject: Departmental proceedings against Government Servants – consultation with the Union Public Service Commission for advice.

The undersigned is directed to say that the existing instructions issued by this Department provide that the disciplinary proceedings taken against Government servants should be processed and completed expeditiously. Occasionally, the charged officers approach the Courts to quash the disciplinary proceedings and in many such cases the courts give direction to the Government to complete the proceedings within a time limit prescribed by the court. In certain instances the Government seeks further time from the court and in certain other instances, the petitioners file contempt petitions for not having completed the proceedings as per the court orders. In many of such cases , the UPSC has to be consulted as per the existing regulations, before the final orders are issued.

The UPSC has brought to the notice of this Department that In the above cases, some Ministries / Departments have stated in the affidavit flied before the Court that the matter has been pending with the UPSC and the delay in completing the proceedings was due to the delay In result of advice from the UPSC although such canes had been returned by the Commission to the Administrative Ministry to rectify the deficiencies noted by it In this connection, attention of Mlnlstrles/ Departments Is drawn to this Department’s OM of even number dated 10.5.2010 and 14.9.2010 In which it has been reiterated that the Commission generally takes 3-4 months to render its advice matter the complete case record8 have been received by the Commission and that the Ministries / Department should ensure that the prescribed proforma for mending the case records to the UPSC filled with due care and attention to avoid any back reference by the Commlaelon to rectify the deficiencies.

A case may not be taken as delayed on the part of UPSC If the Commission has returned the same to the Administrative ministry to remove deficiencies.

All Ministries / Department. are requested that In cases where the Courts are being apprised the time taken in finalizing a disciplinary proceeding through affidavit, information In regard to the pendency of the matter before the Union Public Service Commission may be correctly projected.

CA Subramanyan

Director

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Posted by on September 8, 2010


Child Care Leave-Clarification


No. 13018 /1/2010-Estt. (Leave)
Government of India
Ministry of Personnel, P.G. and Pensions
(Department of Personnel & Training)

New Delhi, the 7th September, 2010

Office Memorandum

Sub: Child Care Leave in respect of Central Government employees as a result of Sixth Central Pay Commission recommendations – Clarification regarding

The undersigned is directed to say that this Department has been receiving representations from Government Servants through various quarters like the Public Grievances Cell/Associations etc requesting to review the decision to allow Child Care Leave (CCL) only if the employee has no E.L. at her credit.

2. This Department’s O.M. No.13018/2/2008-Estt.(L) dated 11/09/2008 regarding introduction of Child Care Leave in respect of Central Government employees and subsequent clarifications vide O.Ms. dated 29/9/2008, 1811 112008 and 2/12/2008 were reviewed.

It has now been decided in consultation with Department of Expenditure, to delete the condition that CCL can be availed only if the employee concerned has no Earned Leave at her credit, subject to the following conditions:-

(i) CCL may not be granted in more than 3 spells in a calendar year.

(ii) CCL may not be granted for less than 15 days.

(iii) CCL should not ordinarily be granted during the probation period except in case of certain extreme situations where the leave sanctioning authority is fully satisfied about the need of Child Care Leave to the probationer. It may also be ensured that the period for which this leave is sanctioned during probation is minimal.

3. It is reiterated that the leave is to be treated like Earned Leave and sanctioned as such.

4. These orders take effect from 1.9.2008. Earned Leave, if any, availed by women employees before availing CCL subsequent to the issue of the OM 13018/2/2008-Estt. (L) dated 18- 1 1-2008 may be adjusted against CCL, if so requested by the employee.

5. Hindi version will follow.
(Simmi R.Nakra)
Director

http://persmin.gov.in/WriteReadData/Estt/13018_1_2010-Estt.-Leave.pdf




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Posted by on January 28, 2010


CENTRAL CIVIL SERVICES (LEAVE) (AMENDMENT) RULES, 2009 – NOTIFICATION

 

Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)

NOTIFICATION

New Delhi, the, 1st December, 2009.

GSR… In exercise of the powers conferred by the proviso to article 309 read with clause (5) of article 148 of the Constitution and after consultation with the Comptroller and Auditor General of India in relation to the persons serving in the Indian Audit and Accounts Department, the President hereby makes the following rules further to amend the Central Civil Services (Leave)Rules, 1972, namely: –

1.(1) These rules may be called the Central Civil Services (Leave) (Amendment) Rules, 2009.

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

2. In the Central Civil Services (Leave) Rules, 1972, (hereinafter referred to as the said rules), for rule 6 the following rule shall be substituted, namely, – “6. Transfer to industrial establishment.– If a Government servant governed by these rules is appointed in an industrial establishment wherein his leave terms are governed by the Factories Act, 1948 (63 of 1948), the authority competent to grant leave shall, suo motu, issue an order granting cash equivalent of leave salary in respect of earned leave and half pay leave at his credit subject to a maximum of 300 days and the cash so granted shall be a sum equal to the leave salary as admissible for earned leave and leave salary as admissible for half pay leave plus dearness allowance admissible on that leave salary at the rate in force on the date the Government servant ceases to be governed by the provisions of the said rules:
Provided that in the event of his return to a post or service to which the Central Civil Services (Leave) Rules, 1972 apply, the benefit of cash equivalent of leave salary payable under rule 39 shall be modified as under –

(a) On superannuation .- encashment of leave shall be subject to the condition that the number of days of both earned leave and half pay leave for which encashment has already been allowed under this rule and the number of days of earned leave and half pay leave to be encashed on superannuation does not exceed 300 days;

(b) On premature retirement.- cash equivalent of unutilised earned leave and half pay leave should be subject to the condition that the number of days of earned leave and half pay leave for which encashment had already been allowed under this rule and the number of days of earned leave and half pay leave to be encashed on premature retirement shall not exceed 300 days.”.

3. In the said rules, for rule 28, the following rules shall be substituted, namely, –
’28. Earned leave for persons serving in Vacation Departments. – (1) (a) A Government servant (other than a military officer) serving in a Vacation Department shall not be entitled to any earned leave in respect of duty performed in any year in which he avails the full vacation;

(b) In respect of any year in which a Government servant avails a portion of the vacation, he shall be entitled to earned leave in such proportion of 30 days, as the number of days of vacation not taken bears to the full vacation:

Provided that no such leave shall be admissible to a Government servant not in permanent employ or quasi-permanent employ in respect of the first year of his service ;

(c) If, in any year, the Government servant does not avail any vacation, earned leave shall be admissible to him in respect of that year under rule 26.

EXPLANATION: For the purpose of this rule, the term “year” shall be construed not as meaning a calendar year in which duty is performed but as meaning twelve months of actual duty in a Vacation Department.

NOTE 1. – A Government servant entitled to vacation shall be considered to have availed a vacation or a portion of a vacation unless he has been required by general or special order of a higher authority to forgo such vacation or portion of a vacation

Provided that if he has been prevented by such order from enjoying more than fifteen days of the vacation, he shall be considered to have availed himself of no portion of the vacation.

NOTE 2. – When a Government servant serving in a Vacation Department proceeds on leave before completing a full year of duty, the earned leave admissible to him shall be calculated not with reference to the vacations which fall during the period of actual duty rendered before proceeding on leave but with reference to the vacation that falls during the year commencing from the date on which he completed the previous year of duty.

(2) Vacation may be taken in combination with or in continuation of any kind of leave under these rules:

Provided that the total duration of vacation and earned leave taken in conjunction, whether the earned leave is taken in combination with or in continuation of other leave or not, shall not exceed the amount of earned leave due and admissible to the Government at a time under rule 26.

(3) The earned leave under this rule at the credit of a Government servant at the close of the previous half year shall be carried forward to the next half year, subject to the condition that the leave so carried forward plus the credit for the half year shall not exceed the maximum limit of 300 days.

NOTE. – The facility of crediting of unavailed portion of joining time shall be admissible to persons serving in Vacation Departments, in accordance with the provisions of sub-clause (ii) of clause (a) of sub-rule (1) of rule 26.”.

4. In the said rules, in rule 29, for sub-rule (1), the following sub-rule shall be substituted, namely:-

“(1) The half pay leave account of every Government servant (other than a military officer) shall be credited with half pay leave in advance, in two installments of ten days each on the first day of January and July of every calendar year.”.

5. In the said rules, in rule 38-A, – (a) sub rule (1) shall be omitted;

(b) for sub-rule (5), the following sub-rule shall be substituted, namely:-

“(5) The period of leave encashed shall not be deducted from the quantum of leave that can normally be encashed by him under rules 6, 39, 39-A, 39-B, 39-C and 39-D.”.

6. In the said rules, in rules 39, –

(a) for sub-rule (2), the following sub-rule shall be substituted, namely, –

“(2) (a) Where a Government servant retires on attaining the normal age prescribed for retirement under the terms and conditions governing his service, the authority competent to grant leave shall, suo motu, issue an order granting cash equivalent of leave salary for both earned leave and half pay leave, if any, at the credit of the Government servant on the date of his retirement subject to a maximum of 300 days;
 
 
 

INCOME TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2009-10

CIRCULAR NO.: 1/2010
F.No. 275/192/2009-IT(B)
Government of India 
Ministry of Finance 
Department of Revenue 
Central Board of Direct Taxes

New Delhi, dated the 11th January,2010

SUBJECT: INCOME-TAX  DEDUCTION  FROM  SALARIES  DURING  THE FINANCIAL  YEAR  2009-2010  UNDER  SECTION  192  OF  THE INCOME-TAX ACT, 1961. 

Reference      is    invited    to      Circular      No.08/2007      dated  5.12.2007    whereby    the  rates  of  deduction    of    income-tax    from  the payment of income under the head “Salaries” under  Section  192  of    the    Income-tax    Act,    1961,    during    the    financial    year  2008-2009, were intimated. The  present  Circular contains the rates of deduction of income-tax from  the  payment of income chargeable under the head “Salaries”  during  the  financial year 2009-2010 and explains    certain    related  provisions  of  the  Income-tax  Act.  The relevant  Acts,  Rules,  Forms  and  Notifications  are  available at the website of the Income Tax Department-

Highlights from the OM…

 

Relief When Salary Paid in Arrear or Advance:

3.5  Under  sub-section  (2A)of  section  192  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  Sub-section  (1)  of  Section  89,  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.

 

Explanation    :-    For  this  purpose  “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(3  of  1956),  to  be    University for the purposes of the Act.

However  with  effect  from  1/04/2010  (AY  2010-11)  that 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  sub-clause  (i)  of clause (10C) of  section  10  (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 clause (10C) of section 10 in respect of such, or any other, assessment year

New Pension Scheme :-

The New Pension Scheme(NPS) has become operational since 1st Jan, and  is  mandatory  for  all  new  recruits  to  the  Central Government  Services  from  1st  January,  2004.  Since  then  it  has been opened to employees of State Governments, Private Sector and Self Employed (both organized and unorganized)

The income received by the NPS trust is exempt. The NPS trust is exempted  from  the  Dividend  Distribution  Tax  and  is  also  exempt from the Securities Transaction Tax on all purchases and sales of equities and derivatives. The NPS trust will also receive income without  tax  deduction  at  source.  The above  amendments  are retrospectively effective from 1/4/09 (AY 2009-10) onwards 

Medical Reimbursement by the employer exceeding RS. 15,000/- p.a. u/s. 17(2)(v) is to be taken as perquisites.

It is further clarified that the rule position regarding valuation of perquisites are given at Section 17(2) of Income Tax Act’61 and at Rule 3 of Income Tax Rules’62. The deductors may look into the above  provisions  carefully  before  they  determine  the  perquisite value for deduction purposes. 
It  is  pertinent  to  mention  that    benefits    specifically  exempt   u/s  10(13A),  10(5),    10(14), 17 etc.  would continue to be exempt.    These  include  benefits    like    travel  on  tour  and transfer,  leave  travel, daily allowance to meet tour expenses as prescribed, medical facilities  subject to conditions.


Under    Section  80E  of  the  Act  a  deduction  will    be   allowed    in    respect  of 
repayment  of  interest  on loan taken for  higher education, subject to the following conditions:

(i)In  computing  the  total  income  of  an  assessee,  being  an  individual,    there    shall  be  deducted,  in  accordance  with  and    subject  to  the  provisions  of  this    section,  any    amount    paid  by  him  in  the  previous  year,  out    of    his  income  chargeable  to  tax,  by  way  of  interest  on loan,  taken by him from any financial institution or any approved charitable institution for the purpose of pursuing his higher education or for the purpose of higher education of his spouse or children.  

 (ii)  The    deduction    specified  above  shall  be    allowed    in computing    the  total  income  in  respect  of  the  initial assessment      year      and        seven      assessment  years immediately succeeding the initial assessment year or until  the  interest  referred  to  above  is paid in  full by the
assessee , whichever is earlier.

For this purpose  

a) “approved    charitable    institution”    means   an institution  established for charitable purposes  and  approved  by the prescribed authority  under clause (2C)  of  section  10,  or, an institution referred  to  in  clause (a) of sub-section (2) of Section 80G. 

(b) “financial  institution”  means a banking company  to  which  the Banking Regulation Act, 1949 (10 of  1949)  applies  (including  any bank or banking  institution  referred to in section 51 of that Act);  or any other   financial  institution  which the  Central Government  may, by notification in the Official Gazette, specify  in this behalf;

(c) “higher education” means any course of study pursued after passing the Senior Secondary Examination or its equivalent from any school, board or university recognised by the Central Government or State Government or local authority or by any other authority authorised by the Central Government or State Government or local authority to do so; 

(d) “initial  assessment year” means the assessment  year  relevant  to the previous year, in which the assessee  starts paying the interest on the loan.

(e) relative”, in relation to an individual, means the spouse and children of that individual or the student for whom the individual is the legal guardian
 
 
 

RULE 21A OF INCOME TAX RULES 1962 – FORM 10E

ILLUSTRATION TO RE-ASSESS THE INCOME TAX OF THIS YEAR (FIN YEAR 2009-10) BY SUBMITTING FORM 10-E

As per Rule 21A of Income Tax Rules 1962, we can submit Form 10E as we have received pay commission arrears pertaining to the years 2005-06, 2006-07, 2007-08 and 2008-2009. (January 2006 to August 2008). An example is given below which explains the eligibility for getting relief.

 

Sl No

Details

Amount   

1.

Total Income (Including arrears)

3,36,014

2.

Deductions under savings

1,00,000

3.

Total Income (Including arrears)

2,36,014

4.

60% of  6th Pay Commission arrears

46,014

5.

Net Taxable income

1,90,000

6.

Tax on Total Income (As per Item 3)

7,829

7.

Tax on Net Income (As per Item 5)

3,090

8.

Tax on Arrear Amount (Difference of Item 7 and 6)

4,739

9.

Split the arrear amount accordingly, have to pay Tax

351

10.

Relief under section 89(1)

4,388

 

 TABLE “A” of Annexure 1

Previous Year(s)

Net Taxable income of the relevant previous years

Distribution of 60% arrears to the relevant years

Total income with arrears during the relevant years (2+3)

Tax on total income without latest arrears distributed (tax on 2)

Tax on total income with latest arrears distributed (tax on 4)

Difference in tax during relevant years on account of arrears (6-5)

2005-06

83,420

4,107

87,527

0

0

0

2006-07

69,360

16,821

86,181

0

0

0

2007-08

71,380

17,270

88,650

0

0

0

2008-09

145,590

7,816

153,406

0

351

351

What amount we have to pay in this financial year as Income Tax minus Relief under section 89(1)

Example:

We have to pay Income Tax current FY

(Including arrear amount)                        = Rs.9,000

Relief under section 89(1)                       = Rs.4,388

                                                                       Rs.4,612

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RETROGRADE ORDERS ON CHILD CARE LEAVE BY DOPT

Posted by on November 20, 2008


GOVERNMENT DRAGS ITS FEET AFTER ISSUING ORDERS FOR CHILD CARE LEAVE

 

REVISED ORDERS CONTRARY TO THE PAY COMMISSION'S CONCEPT

 

AFTER ISSUING ORDERS PRESSURE FROM BUREAUCRATS MADE THE GOVERNMENT REVISE ITS OWN ORDERS

 

PRO-WOMEN EMPLOYEES MASK OF THE GOVERNMENT STANDS EXPOSED BY THE LATEST ORDER DATED 18.11.2008.

 

Dear Comrades! NFPE appreciated the recommendation of the 6th CPC as well as its acceptance by the Government of CHILD CARE LEAVE for 2 Years. The Government orders granting this leave including the proforma to be maintained were promptly issued. All of us in general and the women employees in particular were double happy. But after the issue of orders granting Child Care Leave, tremendous pressure from various level of bureaucrats appear to have been mounted on the Government and the latter ha apparently succumbed to the pressure.

 

Suddenly the DOPT issued another dated 18.11.2008 virtually cancelling its earlier orders of grant of Child Care Leave by putting a stringent condition that the Child Care Leave is permissible only to those women employees who have completely exhausted her EL and no EL is at credit of her leave account. This is very retrograde stand taken by the Government in the name of not allowing disruption of the functioning of offices. 

 

The net effect of this revised order is that no women employee will be able to avail this leave if they have any EL at credit. Pompous announcements to show the Government as 'women employees' friendly' was over! There is no need for granting the ordered Child Care Leave to women employees anymore! This is the approach of the Government. We shall protest strongly against this game of the Government.

 

The latest order of the DOPT in this regard is reproduced below:

 

No. 130 18/2/2008-Estt. (L)

Government of India

Ministry of Personnel, Public Grievances & Pensions

(Department of Personnel and Training)

 

New Delhi, dated the 18th o-vember, 2008.

 

Subject : Child Care Leave in respect of Central Government employees as a result of Sixth Central Pay Commission – clarification regarding –

 

The order regarding introduction of Child Care leave (CCL) in respect of Central Government employees were issued vide this Department's O.M. of even number dated 11th September, 2008. Subsequently, clarification in this regard were also issued vide O.M. dated 29th  SEptember, 2008.

 

2. Consequent upon the implementation of orders relating to Child Care Leave, references has been received from various sections regarding the procedure for grant of this leave etc. In this connection, it is mentioned that the intention of the Pay Commission in recommending Child Care Leave for women employees was to facilitate women employees to take care of their children at the time of need. However, this does not mean that CCL should disrupt the functioning of Central Government offices. The nature of this leave was envisaged to be the same as that of earned leave. Accordingly, while maintaining the spirit of Pay Commission's

recommendations intact and also harmonizing the smooth functioning of the offices, the following clarifications are issued in consultation with the Department of Expenditure (Implementation Cell) with regard to Child Care Leave for Central Government employees:-

 

i)                    CCL cannot be demanded as a matter of right. Under no circumstances can any employee proceed on CCL without prior proper approval of the leave by the leave sanctioning authority.

ii)                  The leave is to be treated like the Earned Leave and sanctioned as such.

iii)                 iii) Consequently, Saturdays, Sundays, Gazetted holidays etc. falling during the period of leave would also count for CCL, as in the case of Earned Leave.

iv)                CCL can be availed only if the employee concerned has no Earned Leave at her credit.

Sd/-

(Bala Singh)

Unde ecretary to the Govt. ofIndia

 

 

CG EMPLOYEES WITH DISABILITIES GRANTED 4 DAYS SPECIAL CASUAL LEAVE EVERY YEAR

 

Dear Comrades! The 6th Pay Commission had recommended grant of 12 days CL for the employees with disabilities. An order is issued by the DOPT today [19.11.2008] granting 4 days special casual leave every year in addition to 8 days CL to the employees with disabilities. The copy of the DOPT order is reproduced below:

 

                                

No. 25011 j 1j2008-Estt(A)

Government of India

Ministry of Personnel, Public Grievances & Pensions

(Department of Personnel & Training)

 

North :Block, New Delhi, dated 19th November 2008

 

Sixth Central Pay Commission Recommendation – Special dispensation in the form of Special Casual Leave to Central Government Employees with disabilities.

 

The undersigned is directed to say that the Sixth Central Pay Commission had recommended that the number of Casual Leave available for employees with disabilities should be 12 days as against 8 days for other employees and it has been decided that the additional benefit of 4 days leave shall be granted in the form of Special Casual Leave. The undersigned is accordingly directed to convey the sanction of the Government that Central Government employees with disabilities as defmed in the Persons with

Disabilites (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 may be granted Special Casual Leave for 4 (four)days in a calendar year for specific requirements relating to the disabilitiy of the official.

 

2. These Order take effect from 1st September 2008.

 

3. Hindi version will follow.

 

Sd/-

[C.A.Subramanian]

Director

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