Postal Orders : Deduction of TDS at the time payment of quarterly interest from SCSS accounts, withdrawal from NSS-87 accounts, Payment of Commission to Agents and issue of TDS Certificate in Form I6A

Postal Orders : Deduction of TDS at the time payment of quarterly interest from SCSS accounts, withdrawal from NSS-87 accounts, Payment of Commission to Agents and issue of TDS Certificate in Form I6A

SB ORDER NO. 10/2013

F. No.107-02/2007-SB
Government of India
Ministry of Communications & IT
Department of Posts

Dak Bhawan, Sansad Marg,
New Delhi-110001
Date : 09.07.2013

To
All Heads of Circles
Addl. Director General, APS, New Delhi.


Subject : Deduction of TDS at the time payment of quarterly interest from SCSS accounts, withdrawal from NSS-87 accounts, Payment of Commission to Agents and issue of TDS Certificate in Form I6A.

Sir / Madam,
The undersigned is directed to refer to this office letter of even number dated 21.9.2010 (SB Order No.20/2010) vide which a detailed procedure on provisions of deduction of TDS under different sections of IT Act pertaining to Small Savings Schemes and issue of TDS Certificate in Form 16A was circulated.

2.This office is receiving number of complaints from many depositors and agents regarding mismatch of details of TDS shown in TDS Certificates issued by Post Offices and amount of TDS shown in the Income Tax Web Site in 26AS against their PAN resulting in non refund of TDS where due.

3. It is obligatory under the law for the Post Offices to follow latest amendments and notifications issued by Central Board of Direct Taxes (CBDT) which are uploaded on the Income Tax Department web site www.incometaxindia.gov.in . As per Income Tax Act and Rules, TDS certificate for other than salary is to be issued to depositors/agents in Form 16A on quarterly basis within 15 days of filing TDS return by DDSs in Post Offices, failing which a penalty of Rs.100/- per day can be imposed on the DDO. Procedure for filing eTDS return and generation of Form l6A from TDS Reconciliation Analysis and Correction Enabling System” or https://www.tdscpc.gov.in (which is called TRACES Portal) previously called TIN website, is enclosed for ready reference.

4. All Circles/ Regions should nominate one nodal officer not below the rank of AD to go through this website regularly and update the Divisions and other independent units about any change in the Income Tax provisions, who in turn, should update the Post Offices under their jurisdiction and ensure that Form 16A is generated by IIPOs within the prescribed period i.e within 15 days of filing of eTDS quarterly return (circulated vide SB Order No.20/2010) and also monitor/ensure the quarterly return is tiled after close of each quarter 30th June/30th September 3lst December/31st March. Form 16A, relating to transactions of SOs should be sent to respective SOs for delivery to the depositors/agents. A notice in this regard may be displaced in the Post Offices for information of depositors/agents. If any depositor/agent fails to collect Form I6A within 15 days of generation of Form l6A or placing notice on the notice board, it may he sent to his/her latest address by ordinary post All other provisions regarding rates of TDS applicable under different sections of IT Act circulated vide SB Order No.20/2010 stands unchanged.

5. This issues with the approval of Member (Tech.)

Yours faithfully,
sd/-
(V.K.Mohan)
ADG (FS-II)

Procedure for filing eTDS return and issue of TDS Certificates in Form 16A

1. As per Circular No. 01/2012 dated 9.4.2012 issued by CBDT, Section 203 of the Income-tax Act 1961 (“the Act”) read with the Rule 31 of the Income-tax Rules 1962 (“the Rules”) stipulates furnishing of certificate of tax deduction at source (TDS) by the deductor to the deductee specifying therein the prescribed particulars such as amount of TDS, valid permanent account number (PAN) of the deductee, tax deduction and collection account number (TAN) of the deductor, etc. The relevant form for such TDS certificate is Form No.16 for Salary and 16A for non-salary deductions. TDS certificate in Form No.16 is to be issued annually whereas TDS certificate in Form No.16A is to he issued quarterly.

2 In case of TDS collected from SCSS/NSS-87 depositors and SAS/MPKBY/PPF/Agents, ‘TDS Certificate is required to be issued in Form No16A on quarterly basis. From 1.4.2012, it is mandatory for all deductors who have been issued TAN number to issue TDS certificate in form No.16A after generating and downloading the same from “TDS Reconciliation Analysis and Correction Enabling System” or (https://www.tdscpc.gov.in) (which is called TRACES Portal) previously called / TIN website. This is possible only if full detail of TDS collection made at IIO (including SOs in jurisdiction) is entered in eTDS monthly return in Form 24G as well as TDS quarterly return in Form 26Q is filed by DDo i.e. Postmaster of HPO. Detailed guidelines on filing of eTDS return may be seen from CBDT Circular No 08/2012 dated 5.10.2012 available on its website.

3 From the period 1.4.2012 onwards, all DDOs having allotted TIN number should file eTDS returns on monthly as well as quarterly basis in prescribed formats i.e 24G and 26Q and generate TDS certificates in Form 16A from “TDS Reconciliation Analysis and Correction Enabling System” (called TRACES Portal) or (https://www.tdscpc.gov.in) which was previously called TIN website.


Source : www.indiapost.gov.in
[http://www.indiapost.gov.in/DOP/Pdf%5CCirculars%5C107-02-2007-sbdtd09July2013.pdf]

CGDA Orders : Promotion of Assistant Accounts Officers to Accounts Officer’s grade

CGDA Orders : Promotion of Assistant Accounts Officers to Accounts Officer’s grade

Fax/Speed Post

Office of the Controller General of Defence Accounts
Ulan Batar Road, Palam, Delhi Cantt. - 110 010

No. AN/II/2151/2013-14/1

Dated: 18-07-2013

To
All PCsDA/PCA(Fys.)/CsDA

Sub: Promotion of Asstt. Accounts Officers to Accounts Officer’s grade.

102 (One Hundred Two) AAOs as per enclosed Annexure-I, have been approved for promotion to the grade of Accounts Officer carrying Pay Band-2 Rs. 9300-34800 plus Grade Pay of Rs. 5400/- with immediate effect or from the assumption of charge whichever is later.

2. Before promoting the AAOs, it may please be ensured that none of the circumstances enumerated in para 2 of the DOP&T 0M No. 22011/4/91-Estt. (A) dated 14.09.1992 have arisen before promotion. If such circumstances have arisen the promotion shall not be released and instead considered as if, the case of the officer concerned has been placed in Sealed Cover by the Departmental Promotion Committee, in terms of para 7 of the said OM.

3. TA and joining time, is permissible under rules, as applicable in the case.

4. These AAOs may be relieved immediately but not later than 01-08-2013. The relief of the officer shall also not be deferred on the ground that a representation has been submitted for change of place of posting or on the ground that reliever has not reported/ been posted. It may be brought to the notice of the officer that no representation for change of posting etc will be entertained in any case as all efforts have been made to accommodate individuals at choice stations keeping in view the grounds mentioned in their respective representations to the extent possible. Controllers may also ensure that representations are not unduly forwarded.

5. After promoting the officer. Immovable Property Return (IPR) of the officer, as on date of promotion to the Accounts Officer’s grade, duly verified, may also be forwarded within 1 5 days from the date of reporting.

6. Par-11 Office Orders regarding relief / promotion of the officer may please be notified in the under mentioned format and copy endorsed to Admin-II Section of Hqrs office.

R/No

Name of the officer

Date of Birth

Office where serving

Date of relief

Org. to which posted

Office to which posted

Date of joining

7. All the completed APARs / MTPARs (in original) in respect of the officer which became due after the CR dossier of the AAO was sent for DPC to this Hqrs, may please be forwarded to this HQ immediately after relieving  / promoting the officer.

8. Receipt of this communication may please be acknowledged.

sd/-
(Richa Misra)
Sr. Dy. CGDA (Admn.)

Source : www.cgda.nic.in
[http://cgda.nic.in/admin/promotion_aao_to_ao.pdf]

Dopt Orders 2013 : Recruitment of Stenographers Grade ‘D’ in CSSS through Stenographers Grade ‘C’ & ‘D’ Examination - 2012 conducted by Staff Selection Commission (SSC) - nomination of qualified candidates-reg.

Dopt Orders 2013 : Recruitment of Stenographers Grade ‘D’ in CSSS through Stenographers Grade ‘C’ & ‘D’ Examination - 2012 conducted by Staff Selection Commission (SSC) - nomination of qualified candidates-reg.

 No.6/1/2013-CS-II(C)
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training

3rd Floor, Lok Naynk Bhawan
Khan Market, New Delhi-110003
Date: 18th July, 2013

OFFICE MEMORANDUM

Subject : Recruitment of Stenographers Grade ‘D’ in CSSS through Stenographers Grade ‘C’ & ‘D’ Examination - 2012 conducted by Staff Selection Commission (SSC) - nomination of qualified candidates-reg.

The undersigned is directed to say that SSC had conducted the Stenographers Grade ‘C’ & ‘D’ Examination-2012 on 29-07-12 and declared the final result of the said Examination on 07-12-12 wherein 290 Steno Grade ‘D’ have been finally selected against 290 vacancies intimated. Out of 290 Steno Grade ‘D’, this Department has already nominated 265 Steno Grade ‘D’ vide this Department's O.M. of even number dated 08-05-13. In addition to this, SSC has forwarded 24 more examination dossiers (19 examination dossiers in respect of additional candidates). With the approval of competent authority, these 24 (5+19) Steno Grade ‘D’ are being nominated in the order of their merit to the different Cadre Units of CSSS, as listed in the Annexure to this O.M., for appointment as Steno Grade ‘D’ in CSSS.

2. Since these candidates have neither been medically examined nor have their character and antecedents boon verified, the Cadre Units are requested to complete the pro-appointment formalities before they are actually appointed as Steno Grade ‘D’ latest by 15th September, 2013.

3. In accordance with ‘Instructions for the candidates’ relating to this Examination, qualified candidates are required to submit their original certificates for verification to the authority who will give them the Offer of Appointment. The appointing authorities may, therefore, call for the original certificates and check the relevant particulars from them regarding date of birth, educational qualifications and claims for OBC/SC/ST/Ex T servicemen/PH and claim in respect of age relaxation. If any discrepancy is found in any particular case, the SSC may be informed accordingly and copy of the same may also be endorsed to this Department.

4. In pursuance of tho instructions contained in para 2.5 of the brochure regarding reservation in service for Scheduled Castes & Scheduled Tribes circulated with the Ministry of Home Affairs O.M, No.1/2/61-SCT (I) dated 27th April, 1962, the responsibility for verification of the claims of tue SC/ST/OBC candidates is that of the appointing authority. The candidates may, accordingly, be offered appointments provisionally subject to their furnishing the prescribed caste certilicate in the prescribed form within areasonable time, which should be verified by the appointing authority.

5. In cases where the candidates are already employed in the Government offices, the Offer of Appointment may be sent to them through their respective offices. There is no need for the Cadre Units to endorse copies of Offer of Appointment, verification of character and antecedents etc. to this Department. However, as soon as a candidate is taken on the strength of the Ministry / Departments after completion of pre-appointment formalities, a copy of his / her Office Order indicating the date of his/her joining the duty may be intimated along with his / her roll number and rank number to this Department.

6. The Offer of appointment should be sent only by Registered Post. If the postal authorities return the letter undelivered, the letter along with the envelope containing remarks by the postal authorities should be retained for record. In such cases, a copy of the Offer of Appointment should be sent to the permanent address of the candidate, if it is different from that of the initial mailing address. The dossiers of such candidates should be returned to the SSC only if the second letter is also returned undelivered under intimation to this Department.

7. At least five weeks time from the data of issue of the Offer of Appointment should be given to the candidate to respond to the Offer of Appointment. A registered reminder may be sent immediately after the expiry of five weeks time, if necessary. If the candidate does not join duty within 3 months from the date of first letter, his candidature may be cancelled. However, if the candidate further makes a request for extension of joining time and, on consideration by the Cadre Unit, it is decided to grant him/her extension beyond 3 months, he/she may be asked to join within the stipulated time and he/she may also be informed that on joining the post his / her seniority would be determined as per provision made in DoPT’s O.M. No.9/23/71-Estt.. (D) dated 06-06-78 as amended vide O.M. No. 35015/2/93-Estt.(B) dated 09-08-95.

8. The dossiers of candidates are forwarded herewith and these should be retained, on their appointment, in the Ministry/Department/Office, as part of their Service Book. It may specially be noted that the dossier shall be deemed to be authentic only if the photograph of the candidate in the dossier is EMBOSSED with the special stamp of the SSC. Before taking any further action, it may please be ensured that the photograph of the candidate in the dossier is duly embossed and, in case any discrepancy is noticed,the matter may be referred to the SSC without any delay.

9. In any candidate fails to report for duty or there is no response or the Offer is declined, after a registered reminder, the Offer of appointment should formally be cancelled and the candidate be informed accordingly. The dossiers of such candidates should be returned there after to the SSC(NR) directly under intimation to this Department after placing a copy each of the Offer of Appointment, reminder thereof and the cancellation memo, in the respective dossier. The dossier(s) should be returned under the signature of the officer to whom the same were sent in your office. He/She should also sign the list of dossier(s) which is / are returned with the letter.

10. These Steno Grade ‘D’ would be nominated for induction training in the ISTM shortly. The dates of the induction training programme would be intimated to all the Cadre Units in due course. All the Cadre Units shall relieve their Steno grade ‘D’ for the induction training programme at the ISTM as and when they are nominated.

11. All Cadre Units of CSSS are requested to ensure that in case some staff have been outsourced for stenographic assistance by showing the vacancies of Steno Grade ‘D’, the same may be reduced proportionately keeping in view the number of Steno Grade ‘D’ nominated to the respective Cadre Units. The Financial Advisers of all the Cadre Units are also requested to ensure that outsourced stenographic assistance is proportionately reduce as the nominated Steno Grade ‘D’ join in the Cadre Unit.

sd/-
(Kameshwar Mishra)
Under Secretary to the Govt. of India

Source: www.persmin.gov.in
[http://ccis.nic.in/WriteReadData/CircularPortal/D2/D02csd/MX-M452N_20130718_172303.pdf]

CPAO's Instructions: Simplification of pension process for permanently disabled children/siblings and dependent parents

No. 1127/2011-P&PW (E)
Government of India
Ministry of Personnel, P.G. & Pensions
Department of Pension & Pensioners' Welfare

3rd Floor, Lok Nayak Bhawan,
Khan Market, New Delhi
Dated: 1st July, 2013.

OFFICE MEMORANDUM

Sub: Simplification of pension process for permanently disabled children/siblings and dependent parents — instructions regarding. This Department's O.M. No.1/19/11- P&PW (E), dated 3.8.2011, O.M. No.1/6/2008-P&PW (E), dated 22.6.2010 and O.M. No.1/21/91-P&PW (E), dated 20.1.93 refer.

The undersigned is directed to state that a number of representations are being received in the Department of Pension & Pensioners' Welfare about the difficulties being faced in getting the revised Pension Payment Orders (PPOs) issued for old parents and disabled children/siblings after the death of the pensioner/family pensioner.

2. The matter has been examined and it has been decided that the employee/pensioner/family pensioner may, at any time before or after retirement/death of employee, make a request to the Appointing Authority seeking advance approval for grant of family pension for life to a permanently disabled child/sibling in terms of provisions contained in rule 54 of the CCS (Pension) Rules, 1972, which are reproduced as under:

Proviso (iv) to sub-rule 6 (iv): before allowing the family pension for life to any such son or daughter, the appointing authority shall satisfy that the handicap is of such a nature so as to prevent him or her from earning his or her livelihood and the same shall be evidenced by a certificate obtained from a Medical Board comprising of a Medical Superintendent or a Principal or a Director or Head of the Institution or his nominee as Chairman and two other members, out of which at least one shall be a Specialist in the particular area of mental or physical disability including mental retardation setting out, as far as possible, the exact mental or physical condition of the child;

Sub rule 10 (B): Family pension to the dependent disabled siblings shall be payable if the siblings were wholly dependent upon the Govt. servant immediately before his or her death and deceased Govt. servant is not survived by a widow or an eligible child or eligible parents.

3. In terms of sub-rule (10-A) (reproduced below) a request for advance approval to the grant of family pension to the parents may be made to the Head of Office.

Sub rule 10 A (a): Family pension to the parents shall be payable if the parents were wholly dependent on the Govt. servant immediately before his or her death and the deceased Govt. servant is not survived by a widow or an eligible child.

(b): The family pension, wherever admissible to parents, will be payable to the mother of the deceased Govt. servant failing which to the father of the deceased Govt. servant.

4.  On acceptance of such a request, the Head of Office (HOO) will immediately issue a sanction order for grant of family pension to such children/siblings/dependent parents on their turn.  No further authorisation for grant of family pension to the disabled child/sibling dependent parents would be required. The HOO and Pay and Accounts Officer (PAO) will maintain the details of such disabled children/siblings/dependent parents in the service book and pension file of the employee/pensioner to enable prompt processing of such requests. On the basis of this approval, the permanently disabled child/sibling/ dependent parents will be authorised to receive family pension at the appropriate time, i.e., after the death of pensioner and/or after the death/ineligibility of any other member in the family eligible to receive family pension prior to the disabled child/sibling/ dependent parents, as explained in the succeeding paragraphs.

 5. The name(s) of permanently disabled child/children/siblings and/or dependent parents may be added to the PPO issued to the retiring Government servant if there is no other eligible prior claimant for family pension other than the spouse. No fresh PPO need to be issued in such cases and the family pension will be payable by the pension disbursing authority in the following order and the following manner:

   

(i) To the spouse — on the death of the pensioner - on production of death certificate of pensioner. This family pension will continue till death or remarriage of spouse. In the case of a childless widow, the family pension may continue even after her re-marriage as per rules.

(ii) To the Permanently disabled child/children — on the death/remarriage of spouse — on production of such death certificate/remarriage-intimation. Family pension to the spouse will be discontinued and family pension would be allowed by the PDA for life for permanently disabled children in the order prescribed in Rule 54 of the CCS (Pension) Rules, 1972.

(iii) To the dependent parents — first mother, then father - when claimants in (i) and (ii) die or become ineligible — on production of death certificate/remarriage-intimation of spouse and/or death certificates of all permanently disabled children, family pension would be allowed by the PDA to dependent parents. This family pension would continue till death of the dependent parents.

(iv) To the permanently disabled sibling/s — when family pension to all above ceases to be payable on account of death/re-marriage — on production of death certificates/ remarriage-intimation as applicable, the family pension will be allowed by PDA to the permanently disabled siblings.

 6. For all other cases where there are other eligible prior claimants to family pension in accordance with rule 54 of CCS (Pension) Rules, 1972, the names of disabled child/children/dependent parents/permanently disabled sibling will be added to the PPO issued to the preceding eligible family pensioner, based on the authorisation made as in para 3 above. Family pension to these permanently disabled child/children/siblings /dependent parents will be payable after the death/ineligibility of the prior claimant, as the case maybe.

 7. The authorisation as indicated above shall be made in the PPO or by issuing a revised authority if a child, parents or sibling is authorised for family pension after issue of the PPO. The revised authority shall take the usual route to the pension disbursing authority. The Pension Disbursing Authority shall start disbursing family pension to the permanently disabled child/sibling or dependent parents after the death of the pensioner/spouse/other family pensioner, as the case may be, on the basis of the PPO/revised PPO, approval of the appointing authority and the death certificate(s) of the pensioner and other family pensioners and the self-certificate for income.

8. Such an authorisation shall become invalid in case a person becomes member of family after issue/amendment of such PPO and is entitled to family pension prior to the disabled child/sibling/dependent parents at the time of the death of the pensioner/spouse. For example, the pensioner may marry/remarry after the death of first spouse or adopt a child. Such spouse/child may be eligible for family pension at the time of death of the pensioner or death/ineligibility of the spouse. A child adopted by the spouse of the pensioner shall not be treated as a member of the family of the deceased pensioner. A decision regarding grant of family pension in such cases will be taken by the Head of Office in accordance with the provisions of rule 54 of the CCS (Pension) Rules, 1972.

9. In order to facilitate the Bank Authorities to promptly sanction the family pension in such cases, the Govt. Employees/pensioners/their spouses may open a bank account of such children/siblings/parents and indicate this information to the Head of Office for inclusion in the PPO/revised authority.

10. As regards pensioners/family pensioners belonging to the Indian Audit and Accounts Departments, these instructions issue after consultation with the Office of Comptroller and Auditor General of India.

sd/-
(Sujasha Choudhury)
Deputy Secretary

Source: http://cpao.nic.in
[http://cpao.nic.in/pdf/PPO_010713.pdf]

Scanning of ACRs/ APARs from the year 2000-2001 onward in respect of all the three services of Central Secretariat viz. CSS, CSSS and CSCS reg

Scanning of ACRs/ APARs from the year 2000-2001 onward in respect of all the three services of Central Secretariat viz. CSS, CSSS and CSCS reg

No.21/11/2010-CS.I(U)
Government of India
Ministry of Personnel, Public Grievances and Pensions,
Department of Personnel & Training

2nd Floor, Lok Nayak Bhawan
Khan Market, New Delhi
Dated: 16th July, 2013

OFFICE MEMORANDUM

Subject: Scanning of ACRs/ APARs from the year 2000-2001 onward in respect of all the three services of Central Secretariat viz. CSS, CSSS and CSCS reg.

 As Ministries/ Departments are aware this Department has launched Web Based Cadre Management System (WBCM) for the three services of Central Secretariat viz. Central Secretariat Service (CSS), Central Secretariat Stenographers Service (CSSS) and Central Secretariat Clerical Service (CSCS). The system is presently hosted in a test server at URL: http://10.21.145.125 which will be moved to NIC Server shortly and can be accessible from the entire network.

2.    One of the components of the system is to link the scanned copies of the ACRs/APARs in the WBCM with a view to facilitate holding of DPCs and issue of Select Lists on time. There are a total of 23000 officers in all the three services. As this Department is centrally maintaining ACRs/APARs of US and above level officers it has already scanned ACRs/APARs in respect of 2000 officers of US and above level. Accordingly, we need to scan the ACRs/APARs of the remaining 21000 officers from all the Ministries/ Departments and link them to WBCM.

3.    This Department has engaged M/s. Procurve Computer Systems Pvt. Limited for scanning of ACRs/APARs. The Company’s representatives will be visiting Ministries/ Departments to scan the ACRs/APARs of all the officers of CSS, CSSS and CSCS from the year 2000-2001 onwards and provide soft copies to CMC Ltd., Noida for linking them to the WBCM system.

4.    All the Ministries/ Departments are therefore, requested extend necessary assistance to the representatives of M/s. Procurve Computer Systems Pvt. Limited for scanning of ACRs/APARs of all officers of three services of Central Secretariat i.e. CSS, CSSS and CSCS so that the task of scanning could be finished in a time bound manner. After scanning Ministry/ Department may please certify the no. of pages scanned by the firm so as to enable this Department to make payment of the same.

(V. Srinivasaragavan)
Under Secretary to the Govt. of India
Tele.:24629412

Source- Dopt http://ccis.nic.in/WriteReadData/CircularPortal/D2/D02csd/apar16072013wbcm.pdf

PCDA CLARIFICATION on Circular 501 & 502 - OROP: Pension / Family Pension of JCO/ORs prior 01st Jan 2006

PCDA CLARIFICATION on Circular 501 & 502 - OROP: Pension / Family Pension of JCO/ORs prior 01st Jan 2006

One Rank One Pension Circular No. 512 by PCDA - Implementation of Government decision on the recommendations of the Committee Secretaries 2012 on the issues related to Defence Service Personnel and Ex-Servicemen- Improvement in Pension of JCO/ ORs Armed Forces retired/ discharged/ invalided out of service prior to 01.01.2006.

OFFICE OF THE PR. CONTROLLER OF DEFENCE ACCOUNTS (PENSION)
DRAUPADI GHAT, ALLAHABAD- 211014

Circular No. 512

Dated: 26.06.2013

Subject: Implementation of Government decision on the recommendations of the Committee Secretaries 2012 on the issues related to Defence Service Personnel and Ex-Servicemen- Improvement in Pension of JCO/ ORs Armed Forces retired/ discharged/ invalided out of service prior to 01.01.2006.

Reference: This office Circular No. 501 and 502 dated 17.01.2013.

PDAs are aware that as per this Office circular cited under reference, service pension in respect of JCOs/ORs discharged with qualifying service of 15 years and more will be revised by PDAs with reference to qualifying service, rank and group last held by the individuals as per tables attached with above cited circular.

It has been observed that various PDAs feel difficulties while revising pension w.e.f 24.09.2012 .Accordingly clarification on some of major problems are given as under -

1. Terms of engagement -

The Maximum terms of engagement of various rank of all services are prescribed as Appendix X to the above cited circular. The term of engagement of various ranks have been changed from 1.12.76 and 30.05.1998.  Due to clerical mistake "from 01/12/1976" has been mentioned as "from 1.1.73" in above cited circular which should be amended to that extends i.e. in place of 1.1.73 read 1.12.76. Further, Terms of engagement of Seamen I and Leading Seamen as shown "from 1.04.85" will be "from 01.06.1953". Exception periods are "emergency period" and applicable to those armed Force personnel who were retained in service compulsory beyond their terms of engagement during emergency.

2. Re-grouping of Group-

Groups for all ranks of PBOR have been introduced w.e.f. 01/06/1953. Initially there were 8 groups i.e. A, B, C, D, E, F,G and H. These pay groups were regrouped in 5 (i.e. A, B, C, D,E) w.e.f. 01/01/1973 which was further regrouped in 3 groups (X, Y & Z) w.e.f. 10/10/1997. It has been clarified that eight groups have been regrouped in five groups from 1.1.73 and further reduced to three groups from 10.10.1997 are as follows-

GROUP
PRE-1973	"A "	"B" TO "F" and Gunner GD	"G" & "H"
POST -1973	"A "	"B" TO "D"	"E"
POST 10.10.97	"X "	"Y "	"Z"

 

Similarly for Navy and Air force it is also clarified that Special Group in Navy between 01/01/1996 to 09/10/1997 is equivalent to group 'B'. Therefore, the pension of special group is to be also revised according to group 'B' of the same rank.

    3. Equivalent rank of three Armed Force-

The Equivalent rank of three services are shown Appendix Y to the circular no 501 dated 17.01.2013.some of PDAs queried about equivalent rank of Atrificer III -I in Navy It is hereby clarified that Atrificer III -I rank have Grade pay of 3400/- ,therefore, no equivalent rank in Army/Air Force exists.

It is also clarified that Mechnician and Artificer are equivalent rank in Navy. In this office circular No. 501 only Art III to I and Chief Art has been mentioned in table No. 13 (Navy). The Service pension of Mech III-I and Chief mechnician may also to be revised as for Art III-I and Chief Artificer respectively.

    4. Rounding of Qualifying Service -

while calculating the length of qualifying service for the pensionary benefits, a fraction of a year equal to 3 months and above is treated as one half (1/2) year period and nine months or more but less than a year is treated as a completed one year for determining the amount of pension w.e.f. 28/06/1983. Prior to 28/06/1983 the broken period of service of 180 days or more was treated as ½ years w.e.f. 22/04/1960. In view of above, if Q.S has been mentioned as 17 years 10 months in PPO/ Corr PPO then it should be rounded upto 18 year, 17.5 years and 17 years for post 28.06.1983 retirees, pre-28.6.83 but post 22.04.60 retirees and pre-22.04.60 retirees respectively.

    5. Seeking Information:

It is also informed that all Annexure 'A' of circular 501 may send to OI/C Sangam Cell through E-mail address cda_albd@nic.in of this office on soft copy in single excel sheet along with hard copy and Annexure 'B' of circular No. 501 only beneficial case as per this office circular No. 509 dated 16/04/2013 sent to OI/C RP Cell in Hard copy. It is also intimated that if corr. PPO has been issued wef 1.7.2009 then need not to refer such case to this office on Annexure 'B' as this office issues suo-moto corr. PPO in these cases.

6. Revision of Family Pension:

It is also come to notice that during revision of family pension in terms of this office circular No. 502 dt. 17.01.2013, there may be some cases where some information regarding Q.S. and group is not available at your end. These cases may be referred to this office on all Annexure 'B' for wanting information. It is also informed that Annexure 'B' may be sent to OIC of Sangam Cell through E-mail address cda_alda@nic.in of this office on Soft copy in single excel sheet along with hard copy. It is hereby also clarified that pending receipt of clarification/ information from this office family pension may be received as an interim measure at the rate of minimum guaranteed rate prescribed under this office circular No. 510 dt. 16.04.2013 and if group is also not available then family pension may be revised for lowest group for the rank.

It is therefore, advised that above points may be kept in mind while regulating cases. The payment of pension may be regulated at the existing rates earliest if the same has not been done earlier.

No. Grants/Tech/0167-XIV
Dated: 26/06/2013     

(G K Baranwal)
ACDA (P)

 Source: www.pcdapension.nic.in
[http://pcdapension.nic.in/6cpc/Circular-512.pdf]

CGDA Order - Admittance of Ex India claims in r/o Army officers and JCO/ ORs

CGDA Order - Admittance of Ex India claims in r/o Army officers and JCO/ ORs

Office of the Controller General of Defence Accounts,
Ulan Batar Road, Palam, Delhi Cantt-110010

No. ADIV/4462/Ors/Vol .X.

Dated: 11/07/2013

To
All PCsD s /CsDA
PCoA (F s) Ko1kata

Sub: Admittance of Ex India claims in r/o Army officers and JCO/ ORs.

Ref: This office Important Circular even dated: 4th Jan' 2013

In continuation to the HQrs office Important Circular of even No. dated: 4th Jan'2013, widespread discrepancy and ambiguity in dealing with the Ex-India claims in respect of Army officers, JCO/ORs and Defence Civilians have come to the notice to the HQrs office.

In order to resolve the above issues and ambiguity in the environment regarding the passage and Ex-India Claims and to streamline the claims pertaining to deputation, training courses, temporary duty and permanent postings involving drawal of advances or otherwise the following distribution has been approved by the competent authority.

Sl. No	Ex India claim in r/o	Course of action proposed
i)	Army officers claiming TA/DA while proceeding abroad.	PCDA (O) Pune may sanction the advance and watch the adjustment/recovery thereof.
ii)	PBOR's claiming TA/ DA while proceeding abroad.	Respective PAO's where the IRLA of the PBOR is being maintained, may sanction the advance and watch the adjustment/recovery thereof.
iii)	Defence Civilians claiming TA/DA while proceeding abroad	Respective PCsDA/CsDA from where the ndividual is drawing his Pay and Allowances.
vi)	All claims in r/o Army officers, JCOs/ORs and Defence Civilians where Ex-India posting is not involved, e.g deputation, long term course, Joint Exercise etc.	May be dealt by PCDA, New Delhi as per the HQrs office Circular dated: 4th Jan' 2013. Supplementary claims received where the earlier claim was admitted by some other office may be forwarded to that particular office for linking and auditing of the same.
vii)	Para 242 and 243 of Defence Audit Code amply clarifies the term "Air Passage" as the Exchange Orders from the airlines for the Ex-India claims in rio Army Personnel/ Defence Civilians to be centrally dealt by PCDA, New Delhi and not the other incidental charges associated with the Ex India claims.	PCDA, New Delhi may continue to deal with Ex-India Air Passage claims in r/o Army personnel and defence Civilians as stipulated in Para 242 of Defence Audit Code.

This issues with the approval of the CGDA.

sd/-
(R.K Sinha)
Jt. CGDA (AT-III)

Source: http://cgda.nic.in
[http://cgda.nic.in/audit/exIndiaClaims110713.pdf]

CBDT instruction - TDS: Payment of interest u/s 244A of Income Tax Act 1961 when assessee is not at fault

CBDT instruction - TDS: Payment of interest u/s 244A of Income Tax Act 1961 when assessee is not at fault

F. No.312/54/2013-OT
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 15th July, 2013.

To
All Chief-Commissioners of Income Tax
All Director General of Income Tax

Subject: Payment of interest u/s 244A of Income Tax Act 1961 when assessee is not at fault - regarding.

Sir/Madam,

Hon'ble Delhi High Court vide its judgement in case of Court On Its Own Motion Vs. UOI and Others in W.P.(C) 2659/2012 dated 14.03.2013 has issued seven Mandamus for necessary action by the Income Tax Department. One Mandamus is on payment of interest u/s 244A of Income Tax Act 1961 when the assessee is not at fault.

2. On this issue, the Hon'ble Court has observed as under:

    "31. In the affidavit filed on 29th January, 2013, the respondents have stated as under:-

    'Where an assessee makes a mistake in the claim of TDS in the e-return and the return is processed and a demand is raised and subsequently, the assessee rectifies the mistake in the claim and files an online rectification application, the same is processed and on any excess TDS is refunded, the interest under section 244A is granted as per the I.T Act after excluding the period of delay attributable to the assessee in terms of sub-section 2 of section 244A of the Income Tax Act, 1961.'

    32. An assessee can be certainly denied interest if delay is attributable to him in terms of sub-section (2) to Section 244A. However, when the delay is not attributable to the assessee but due to the fault of the Revenue, then interest should be paid under the said Section. False or Wrong uploading of past arrears and failure to follow the mandate before adjustment is made under Section 245 of the Act, cannot be attributed and treated as fault of the assessee. These are lapses on the part of the Assessing Officer i,e. the Revenue. Interest cannot be denied to the assessees when the twin conditions are satisfied and in favour of the assessee. However, even in such cases Assessing Officer may deny interest for reasons to be recorded in writing if the assessee was in ,fault and responsible for the delay. This is the fourth mandamus which we have issued."

3. In view of the direction of the Hon'ble Court, I am directed to convey that in no case should interest u/s 244A of the Act be denied to the assessee where the assessee is not at fault. The observation of the Hon'ble High Court in Para 32 above be strictly kept in mind while dealing with such matters.

4.  I am further directed to state that the above be brought to the notice of all officers working under your jurisdiction for necessary and strict compliance.

sd/-
(Ekta Jain)
Deputy Secretary to Government of India

Source: http://irsofficersonline.gov.in
[http://irsofficersonline.gov.in/Documents/OfficalCommunique/17162013121518.pdf]

Every District to have Income Tax Office by the end of 2013 - IT Cadre Restructuring

Every District to have Income Tax Office by the end of 2013 - IT Cadre Restructuring

'Every district to have I-T office by 2013 end'

New Delhi, July 15: Every district in the country will have at least one Income Tax office once the ambitious cadre restructuring of the department is implemented by the end of this year.

The proposal was discussed at length and approved at a recent meeting of top I-T and Central Board of Direct Taxes (CBDT) officials as  they sat down to plan the roll-out of the recent government decision which sanctioned a large-scale cadre restructuring of the department  and created 20,751 posts, in various ranks, in the I-T department.

The CBDT, the apex policy making body of the tax department, has put its stamp of approval on the decision.

"The effort will be to create an I-T office in every district of India. This would not only reduce the hardship of taxpayers residing  in mofussil and small towns but also widen the tax base bringing in more revenue to the government kitty," a top official privy to  the development said.

The department has also decided to implement the big- ticket restructuring proposal by the end of this year, the official said.

At present, only metro, semi-metro cities and few towns have I-T offices while a number of districts have no such office and taxpayers  have to go to the nearest city or neighboring district to perform tax related works.

The CBDT had recently called all the top officials heading I-T units across the country here to finalize the road ahead in this regard.

According to the new blueprint of the I-T in this regard, the number of assessment units of the department would be "increased by 1,080 from 3,420 to 4,500 for strengthening the tax administration".

This step is expected to "bring additional revenue of Rs 25,756.04 crore per annum against an expenditure of Rs 449.71 crore per annum",  the new blueprint says.

"The primary objective of the strengthening/restructuring exercise (of the I-T department) is to improve the efficiency of the I-T department, maximise revenue collection and provide better services to the taxpayers, apart from improving career prospects of the employees," the blueprint, also called the vision document, says.

Source: http://www.greaterkashmir.com/news/2013/Jul/16/-every-district-to-have-i-t-office-by-2013-end--47.asp

Temporary stoppage of allotment of Visveswaryia Central Government Guest / House / Touring Offìcer's Hostel at Bangalore - Directorate of Estates Orders 2013

Temporary stoppage of allotment of Visveswaryia Central Government Guest / House / Touring Officer's Hostel at Bangalore - Directorate of Estates Orders 2013

NOTICE/MOST IMMEDIATE

No. D-11016/66/2013-Regions
Government of India
Ministry of Urban Development
Directorate of Estates

Nirman Bhawan, New Delhi
Dated 15.07.2013

Office Memorandum

Subject: Temporary stoppage of allotment of Guest House at Bangalore.

The Visveswaryia Central Government Guest / House / Touring Offìcer's Hostel at Bangalore is to be under renovation and the work of renovation will take approximately two months. Accordingly, booking of Guest House at Bangalore is being temporarily stopped for two months w.e.f. 01.08.2013 to 30.09.2013 or till further clarifications whichever is earlier. Application for booking for the aforesaid period will not be entertained by the booking authority.

sd/-
(N.S. Chauhan)
Assistant Director of Estates (Regions)

Source : www.holidayhomes.nic.in
[http://holidayhomes.nic.in/WriteReadData/Circulars/26Bangalore.PDF]