RTI reply regarding CTSE- Cashless treatment scheme in emergency for RELHS beneficiaries
Extracts from Finance Minister,s budget speech on 01.02.2018
I do not propose to make any further change in the structure of the income tax rates for individuals. There is a general perception in the society that individual business persons have better income as compared to salaried class. However, income tax data analysis suggests that major portion of personal income-tax collection comes from the salaried class. For assessment year 2016-17, 1.89 croresalaried individuals have filed their returns and have paid total tax of `1.44 lakhcrores which works out to average tax payment of `76,306/- per individualsalariedtaxpayer. As against this, 1.88 crores individual business taxpayers including professionals, who filed their returns for the same assessment year paid total tax of `48,000 crores which works out to an average tax payment of `25,753/- per individualbusinesstaxpayer.
Partial Withdrawal under NPS
Amendment of instructions regarding dearness relief to re-employed pensnioners consequent on revision of ignorable part of pension for fixation of pay in the re employment post-reg
Subject : Amendment of instructions regarding dearness relief to re-employed pensioners consequent on revision of ignorable part of pension for fixation of pay in the reemployment post-reg
Normal rate of Ordinary and Enhanced Family Pension Revised – PCDA Circular 597
Subject: Amendment of GOI, MOD letter No.1(2)/2016-D(Pen/Pol) dated 30.09.2016 and revision of pension of Pre-2006 pensioners (JCOs/ORs and Commissioned Officers) delinking of qualifying service of 33 years for revised pension.
Annexure- A (ICOs) rates for the rank “Maj. Gen.” For Commissioned Officer (MNS)
Annexure – C (Air Force) rates for the rank of “MWO” Group “ X”
Note:- Rates of pension indicated in Annexure-B (Army) is also applicable for the revision of pension in respect of NCs (E) of Army as per rates applicable for Sepoy Group “Z”.
Dated: 08.03.2018
(Subhash Kumar)
Dy CDA (Pensions)
Information about Pony tail Palm
BHARAT PENSIONER' BPS monthly publication MARCH 2018 issue
Passive euthanasia allowed: Read full text of Supreme Court judgment recognising right to die with dignity India FP Staff Mar 09, 2018 16:08:34 IST
About Pension - source https://m.facebook.com/story.php?story_fbid=856259684568143&id=364265813767535
Pension is described in section 60 of the CPC and section 11 of the Pension Act as a periodical allowance or stipend granted on account of past service, particular merits etc. There are three important features of 'pension'. Firstly, pension is a compensation for past service. Secondly, it owes its origin to a past employer-employee or master-servant relationship. Thirdly, it is paid on the basis of earlier relationship of an agreement of service as opposed to an agreement for service. This relationship terminates only on the death of the concerned employee.
Pension received from a former employer is taxable as 'Salary'. Hence, the various deductions available on salary income, are also available to pensioners.
Pension to officials of UNO is exempt from taxation.
Family Pension
Family pension is defined in Section 57 as a regular monthly amount payable by the employer to a person belonging to the family of an employee in the event of his/her death. Pension and family pension are qualitatively different. The former is paid during the lifetime of the employee while the latter is paid on his/her death to surviving family membe₹ However, in case of family pension, since there is no employer-employee relationship between the payer and the payee, therefore, it is taxed as 'Income from Other Sources' in the hands of the nominee(s). In respect of family pension, deduction u/s 57(iia) of ₹ 15000/- or 1/3rd of the amount received whichever is less, is available.
Income Tax Benefits for Senior Citizen and Very Senior Citizen
Particulars Senior Citizen Very Senior Citizen
Requirement Must be Resident. Tax Benefits are not available to Non-resident though he may be of higher age.
Age 60 years or above but less than 80 year at any time during the respective year. 80 years or above at any time during the respective year.
Income Exemption Limit ₹ 3,00,000/- ( ₹ 50,000/- more than a non-senior citizen ) ₹ 5,00,000/- ( ₹ 2,50,000/- more than a non-senior citizen )
Payment of Advance Tax As per section 208, every person whose estimated tax liability for the year is Rs. 10,000 or more, shall pay his tax in advance, in the form of 'advance tax'. However, section 207 gives relief from payment of advance tax to a resident senior citizen. As per section 207, a resident senior citizen not having any income from business or profession, is not liable to pay advance tax.
Benefit under Section 80D for expenditure incurred on Health Insurance The exemption limit for senior Citizen tax payee is ₹ 30,000/- (₹ 50,000/- w.e.f. 01.04.2018). The exemption limit for a non-senior citizen is ₹ 25,000/-.
The exemption limit for parents of tax payee is ₹ 30,000/- (₹ 50,000/- w.e.f. 01.04.2018), if parents are senior citizen else the exemption limit for parents is ₹ 25,000/-.
Exemtion under Section 80DDB for treatment of Specified desease or ailment The exemption limit is ₹ 60,000/- (₹ 100,000/- w.e.f. 01.04.2018). The exemption limit for non-senior citizen is ₹ 40,000/-. The exemption limit is ₹ 80,000/- (₹ 100,000/- w.e.f. 01.04.2018). The exemption limit for non-senior citizen is ₹ 40,000/-.
Filing of Income Tax Return in paper mode No Exemption A very senior citizen filing his return of income in Form ITR 1 or ITR 4 and having total income of more than Rs. 5,00,000 or having a refund claim can file his return of income in paper mode, i.e., for him e filing of ITR 1 or ITR 4 (as the case may be) is not mandatory. However, he may e-file his return, if he wishes.
FAQs on Pension Payment by Banks
Can a pensioner draw his/ her pension through a bank branch?
Yes. Even the Government employees drawing their pension from a treasury or from a post office can opt to draw their pension from the authorized bank's branches.
Who is the pension sanctioning authority?
The Ministry/ Department /Office where the Government servant last served is the pension sanctioning authority. The pension fixation is made by such authority for the first time and thereafter the refixation of pay, if any, is done by the pension paying bank based on the instructions from the Central/ State Government authorities.
Is it necessary for the pensioner to open a separate pension account for the purpose of crediting his/ her pension in authorized bank?
The pensioner is not required to open a separate pension account. The pension can be credited to his or her existing savings/ current account maintained with the branch selected by the pensioner.
Can a pensioner open a Joint Account with his/ her spouse?
Yes. Pensioners can open Joint Account with their spouses.
Whether Joint Account of the pensioner with spouse can be operated either by "Former or Survivor" or " Either or Survivor".
The Joint Account of the pensioner with spouse can be operated either by "Former or Survivor" or "Either or Survivor".
What is the minimum balance required to be maintained in the pension account maintained with the banks?
RBI has not stipulated any minimum balance to be maintained in pension accounts by the pensione₹ Individual banks have framed their own rules in this regard. However, some of the banks have also permitted zero balance in the pensioners' accounts.
Who sends the Pension Payment Orders (PPOs) to the authorized bank branch?
The concerned pension paying authorities in the Ministries /Departments/ State Governments forward the PPOs to the bank branches wherefrom the pensioner desires to draw his/her pension.
When is the pension credited to the pensioner's account by the paying branch?
The disbursement of pension by paying branch is spread over the last four working days of the month depending on the convenience of the pension paying branch except for the month of March when the pension is credited on or after the first working day of April.
Can a pensioner transfer his/ her pension account from one branch to another branch of the same bank or to the branch of another bank?
(a) Pensioner can transfer his/ her pension account from one branch to another branch of the same bank within the same center or at a different centre;
(b) He/ She can transfer his/ her account from one authorized bank to another within the same centre (such transfers are allowed only once in a year);
(c) He/ She can also transfer his/ her account from one authorized bank to another authorized bank at different centre.
What is the procedure for payment of pension in the case of the transfer of PPO to another branch or bank, as the case may be?
Pension will be paid on the basis of the photocopy of the pensioner's PPO at the transferee (new) branch from the date of the last date of payment made at the transferor (old) branch. During this time, both the branches (old and new) are required to ensure that all the required documents are received by the transferee branch within a period of three months.
Is it necessary for the pensioner to be present at the branch of the bank along with documents for the purpose of identification before commencement of pension?
Yes. Before the commencement of pension, a pensioner has to be present at the paying branch for the purpose of identification. The paying branch shall obtain the specimen signatures or the thumb/toe impression of the pensioner.
What is the procedure to be followed by the bank branch if the pensioner is handicapped /incapacitated and is not in a position to be present at the paying branch?
If the pensioner is physically handicapped/incapacitated and unable to present at the branch, the requirement of personal appearance is waived. In such cases the bank official visits the pensioner's residence/hospital for the purpose of identification and obtaining specimen signature or thumb/toe impression.
Has the pensioner got right to retain half portion of the PPO for record and to get it updated from paying branch whenever there is a change in the quantum of pension due to revision in basic pension, dearness relief, etc.?
Yes. The pensioner has right to retain half portion of the PPO for record and whenever there is a revision in the basic pension/DR etc. the paying branch has to call for the pensioner's half of the PPO and record thereon the changes according to government orders/notifications and return the same to the pensioner.
Whether the paying branch has to maintain a detailed record of pension payments made by it in the prescribed form?
Yes. The pension paying branch is required to maintain a detailed record of pension payments made by it from time to time in the prescribed form duly authenticated by the authorized officer.
Can the pension paying bank recover the excess amount credited to the pensioner's account?
Yes. The paying branch before commencement of pension obtains an undertaking from the pensioner in the prescribed form for this purpose and therefore, can recover the excess payment made to the pensioner's account due to delay in receipt of any material information or due to any bonafide error. The bank has also right to recover the excess amount of pension credited to the deceased pensioner's account from his/ her legal heirs/nominee.
Is it compulsory for a pensioner to furnish a Life Certificate/Non-Employment Certificate or Employment Certificate to the bank in the month of November?
Yes. The pensioner is required to furnish a Life Certificate/Non - Employment Certificate or Employment Certificate to the bank in the month of November. However, in case a pensioner is unable to obtain a Life Certificate from an authorized bank officer on account of serious illness / incapacitation, bank official will visit his/her residence/ hospital for the purpose of recording the life certificate.
Can a pensioner be allowed to operate his/ her account by the holder of Power of Attorney?
The account is not allowed to be operated by a holder of Power of Attorney. However, the cheque book facility and acceptance of standing instructions for transfer of funds from the account is permissible.
Who is responsible for deduction of Income Tax at source from pension payment?
The pension paying bank is responsible for deduction of Income Tax from pension amount in accordance with the rates prescribed by the Income Tax authorities from time to time. While deducting such tax from the pension amount, the paying bank will also allow deductions on account of relief to the pensioner available under the Income Tax Act. The paying branch will also issue to the pensioner in April each year a certificate of tax deduction as per the prescribed form. If the pensioner is not liable to pay Income Tax, he should furnish to the pension paying branch, a declaration to that effect in the prescribed form (15 H).
Can old, sick physically handicapped pensioner who is unable to sign, open pension account or withdraw his/ her pension from the pension account?
A pensioner, who is old, sick or lost both his / her hands and, therefore, can not sign, can put any mark or thumb/ toe impression on the form for opening of pension account. While withdrawing the pension amount he/ she can put thumb/toe impression on the cheque/withdrawal form and it should be identified by two independent witnesses known to the bank one of whom should be a bank official.
Can a pensioner withdraw pension from his/ her account when he/ she is not able to sign or put thumb/toe impression or unable to be present in the bank?
In such cases, a pensioner can put any mark or impression on the cheque/ withdrawal form and may indicate to the bank as to who would withdraw pension amount from the bank on the basis of cheque / withdrawal form. Such a person should be identified by two independent witnesses. The person who is actually drawing the money from the bank should be asked to furnish his/ her specimen signature to the bank.
When does the family pension commence?
The family pension commences after the death of the pensioner. The family pension is payable to the person indicated in the PPO on receipt of a death certificate and application from the nominee.
How the payment of Dearness Relief at revised rate is to be paid to the pensioners?
Whenever any additional relief on pension/family pension is sanctioned by the Government, the same is intimated to the agency banks for issuing suitable instructions to their pension paying branches for payment of relief at the revised rates to the pensioners without any delay. The orders issued by Govt. Departments are also posted on their websites and banks have been advised to watch the latest instructions on the website and act accordingly without waiting for any further orders from RBI in this regard.
Can pensioners get pension slips?
Yes. As decided by the Central Government (Civil, Defence & Railways), pension paying banks have been advised to issue pension slips to the pensioners in prescribed form when the pension is paid for the first time and thereafter whenever there is a change in quantum of pension due to revision in basic pension or revision in Dearness Relief.
Which authority the pensioner should approach for redressal of his/ her grievances?
A pensioner can initially approach the concerned Branch Manager and, thereafter, the Head Office of the concerned bank for redressal of his/her complaint. They can also approach the Banking Ombudsman of the concerned State in terms of Banking Ombudsman Scheme 2006 of the Reserve Bank of India (details available at the Bank's website www.rbi.org.in) This is applicable only in respect of complaints relating to services rendered by banks. For other issues the complainant will have to approach the respective pension paying authority.
Where can a pensioner get information about the changes in the pension/ Dearness Relief or any pension related issue?
The pensioner can visit the Official Website of the concerned Government Department as also Reserve Bank of India Website (www.rbi.org.in) to get the information about pension related issues.
Disclaimer
Finotax.com does not make any claim that the information provided on its pages is correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.
The visitors may visit the web site of Income Tax Department for resolving their doubts or for clarifications.
Deduction of Income Tax at the time of making payment.
Implementation of Government's decision on the recommendations of 7th CPC - Revision of pension of pre - 2016 Pensioners / Family Pensioners,etc.- reg.
7th Pay Commission: From Protest Before Parliament To Salary Hike
7th Pay Commission – Hangs Fire Even As Dearness Allowance (DA) Has Been Hiked
Grant of Dearness Allowance to Central Government Employees – Revised Rates effective from 1.1.2018
No.1/1/2018-E-II(B)
Government of India
Ministry of Finance
Department of Expenditure
North Block, New Delhi
Dated the 15th March, 2018
Office Memorandum
Subject: Grant Of Dearness Allowance to Central Government – Revised Rates effective from 1.1.2018.
The undersigned is directed to refer to this Ministry’s Office Memorandum No.1/9/2017- E-II (B) dated 20th September, 2017 on the subject mentioned above and to say that the President pleased to decide that the Dearness Allowance payable to Central Government employees shall be enhanced from the existing rate of 5% to 7% of the basic pay with effect from 2018.
2. The term ‘basic pay’ in the revised pay structure means the pay drawn in the prescribed Level in the Pay Matrix as per CPC recommendations accepted by the Government, but does not include any other type of pay like special pay, etc.
3. The Dearness Allowance will continue to be a distinct element of remuneration and will not be treated as pay within the ambit of FR 9(21).
4. The payment on account of Dearness Allowance involving fractions of 50 paise and above may be rounded to the next higher rupee and fractions of less than 50 paise may be ignored.
5. The payment of arrears of Dearness Allowance shall not be made before the date of disbursement of salary of March, 2018.
6. These orders shall also apply to the civilian employees paid from the Defence Services Estimates and the expenditure be chargeable to the relevant head of the Defence Services Estimates. In respect of Armed Forces personnel and Railway employees, separate orders will be issued by the Ministry of Defence and Ministry of Railways, respectively.
7. In so far as the employees working in the Indian Audit and Accounts Department are Auditor concerned, these orders are issued with the concurrence of the Comptroller General of India.
sd/-
(Nirmala Dev)
Deputy Secretary to the Government of India
Click to view Finmin DA order Jan 2018
Dearness Allowance from Jan 2018 @ 7%: Finance Ministry's Order

Govt is not in mood to increase 7th CPC Minimum Pay & Fitment Factor
7th CPC DoPT OM - Extending the scope of definition of Anomaly - Pay Matrix Anomaly, Allowances Anomaly etc.
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel & Training
Establishment (JCA) Section
Dated the 14th March, 2018
Subject: Setting up of Anomaly Committee to settle the anomalies arising out of the implementation of the Seventh Pay Commission’s recommendations — extending the scope of definition regarding.
The undersigned is directed to refer to DoPT’s Office Memorandum of even number dated 20/02/2017 on the subject as cited above, and to incorporate the following further modification in the definition of what would constitute an anomaly:
“where the amount of revised allowance is less than the existing rate or any other anomaly observed while implementing the revised allowance”
Deputy Secretary (JCA)
7th CPC Risk Allowance: Railway Board Order - List of categories/staff engaged in the following jobs
Sub: Implementation of recommendations of Seventh Central Pay Commission accepted by the Government – Risk Allowance.
Delinking of qualifying service of 33 years for revised pension : PCDA (Pension) Circular No. 597
Circular No. 597
Subject: Amendment of GOI, MOD letter No.1(2)/2016-D(Pen/Pol) dated 30.09.2016 and revision of pension of Pre-2006 pensioners (JCOs/ORs and Commissioned Officers) delinking of qualifying service of 33 years for revised pension.
Annexure – A (ICOs) rates for the rank “Maj. Gen.” For Commissioned Officer (MNS)
For:-
| Rank | Normal rate of ordinary Family Pension |
| Maj. Gen. | 16277 |
Read:-
| Rank | Normal rate of ordinary Family Pension |
| Maj. Gen. | 16227 |
Annexure – C (Air Force) rates for the rank of “MWO” Group “X”
For:-
| Rank | Minimum of Fitment table | Service Pension | Enhanced Rate of Ordinary Family Pension | Normal Rate of Ordinary Family Pension |
| MWO | 21790 | 10895 | 10895 | 6537 |
Read:-
| Rank | Minimum of Fitment table | Service Pension | Enhanced Rate of Ordinary Family Pension | Normal Rate of Ordinary Family Pension |
| MWO | 21970 | 10985 | 10985 | 6591 |
Note:- Rates of pension indicated in Annexure-B (Army) is also applicable for the revision of pension in respect of NCs (E) of Army as per rates applicable for Sepoy Group “Z”.
| Rank | Minimum of Fitment table | Service Pension | Enhanced Rate of Ordinary Family Pension | Normal Rate of Ordinary Family Pension |
| NCs (E) | 7000 | 3500 | 3500 | 3500 |
| NCs (E) Tindal | 7000 | 3500 | 3500 | 3500 |
| NCs (E) Head Tindal | 7160 | 3580 | 3580 | 3500 |
5. All other terms and conditions remain unchanged.
No. Gts/Tech/0148/LVII
Dated: 08.03.2018
(Subhash Kumar)
Dy CDA (Pensions)
Amendment of instructions regarding dearness relief to re-employed pensioners consequent on revision of ignorable part of pension for fixation of pay in the re- employment post-reg
Government of India
Ministry of Personnel, PG and Pensions
Department of Pension & Pensioners Welfare'
Khan Market, New Delhi-110008
Date:- 08th March, 2018
Sub:- Amendment of instructions regarding dearness relief to re-employed pensioners consequent on revision of ignorable part of pension for fixation of pay in the re- employment post-reg
The undersigned is directed to refer to subject cited above and to say that the grant of dearness relief to re-employed pensioners/family pensioners is presently regulated in accordance with the instructions contained in this Department's OM No. 45/73/97-P&PW(G) dated 02.07.1999 and subsequently amended vide this Department's dated 38/88/2008- P&PW(G) dated 09.07.2009
2. DoPT, vide their OM No.3/3/2016-Estt.(Pay 11) dated 01.05.2017 have issued instructions for revision of ignorable amount of pension from Rs. 4000/- to Rs. 15000/- (Rupees Fifteen Thousand) for the purpose of fixation of pay in the re-employment post. Accordingly, the amount of Rs. 4000/- appearing in this Department's OM dated 09.07.2009 is revised as Rs. 15000/-(Rupees Fifteen Thousand). The other conditions for grant of dearness relief in OM dated 02.07.1999 remain the same.
3. In their application to Indian Audit Accounts Department, these orders are being issued after consultation with the Comptroller & Auditor General of India.
4. This issues with the concurrence of Ministry of Finance, Department of Expenditure ID Note no. 181/E-V/2017 dated 17.11.2017 and Department of Personnel & Training ID Note no l265923/17-Estt(Pay-II) dated 18.09.2017.
Under Secretary to the Government of India
To
1. All Ministries/Departments of Govt of India
2. O/o Comptroller & Auditor General of India
















