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  • 1. Different Types of Forms andProcedure of preparation of Pension Papers By Shankar Bose Inspector of Income-tax MSTU, Puri
  • 2. LIST OF ENCLOSERS1. Form No..5 (with three copies of passport size photographs)2. Two specimen signatures.3. Two slips showing the particulars of height & identification marks.4. Two slips showing the particulars of height & identification marks of Smt. Pramodini Biswal, W/o Sri Rama Chandra Biswal.5. Details of family particulars in Form – 3.6. Form No. 77. Pension calculation sheet. (3 Nos.)8. Average Emoluments.9. Calculation of Pension,10. Commutation of Pension.11. Calculation of Family Pension.12. Calculation of Retirement gratuity.13. Form – IA ( Commutation of pension with out medical certificate)14. Form- 1 Nomination for retirement gratuity / death gratuity.15. Form No. 8 (CGEGIS nomination)16. Form No.24( Service Verification)17. Certificate regarding outstanding dues.18. From No- A (Rule – 5) Nomination.19. Certificate regarding CGHS – Medical allowance.20. Last pay certificate.21. Service Verification certificate.22. Format for qualifying service.23. Form No. 5 nomination for commutation (See Rule – 7)24. Service Book. GOVERNMENT OF INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX
  • 3. RANGE-1, BHUBANESWAR No.Estt.R-1/Misc./2008-09/ Dated, Bhubaneswar the 9th October, 2009. To The Drawing & Disbursing Officer, O/o the places of various postings Sir, Sub: No Dues Certificate in the case of Sri Dhaneswar Swain, ITO and amount of contribution towards CGEGIS – matter regarding - With reference to the subject captioned above, it is to inform you that Sri Dhaneswar Swain, Income-tax Officer of this Range is due for retire from Govt. service on superannuation on 31.03.2010. You are requested to kindly intimate this office is there any Govt. dues outstanding against Sri Swain while he was working in your office/establishment during the undermentioned period : UDC  O/o the ITO, Ward-A, -- 21.06.1983 to 10.11.1987 The certificate regarding dues, if any, against Sri Swain, ITO or a no dues certificate may please be sent to this office within 15 days after verification of records for processing of his pension paper. It is also requested to intimate the details of CGEGIS deduction for the period mentioned above which is effective from 01.01.1982. Yours faithfully, Addl.Commissioner of Income-tax Range-1, Bhubaneswars C E R T I F I C T E This is to certify that Sri Dhaneswar Swain, Income-tax Officer of this office is retiring fromGovt. service on superannuation on 31.03.2010(AN) and there is no dues outstanding against SriDhaneswar Swain, Income-tax Officer. This certificate is issued on the basis of No Dues Certificatereceived from different offices in Orissa Charge. Addl. Commissioner of Income-tax Range-1, Bhubaneswar FORM – A { See Rule 5}
  • 4. Person Disbursing Authority / Head OfficeName of Bank / Treasury/ Post Office/ Accounts OfficerPlace:……………………….I ____________________________ ( Name of Pensioner in Capital Letters) hereby nominate theperson named below, under Rule 5 of the payments of Arrears of Pension (Nomination) Rules, 1983.Name Relations If nominee is minor Name and Relatio Date of Name and Contingencyand hip with address of nship Birth in address of onaddress the Date Name and other with the other person who happening ofof the pensione of address of nominee in pensio nominee may receive whichNomine r Birth person who case the ner is minor the nominatione may receive nominee commuted shall become the said under value of invalid. commuted column(1) pension value during predeceases during the the the other nominee’s pensioner. nominee’s minority. minority.1 2 3 4 5 6 7 8 9Place : Signature (or Thumb ) impression if illiterateand name of and name of Pensioner: Address:Date:Witness: Signature: Signature of Head OfficeName and address (STAMP)1. Acknowledgement to be sent by the Head of Office.2. Certified that the nomination has been received fromPlace: Signature of pension Disbursing Authority Bank / Treasury/ Post Office/Accounts/Officer/ Head of OfficeDate: Full Address:s FORM-1-A
  • 5. FORM OF APPLICATION FOR COMMUTATION A FRACTION OF SUPERANNUATION PENSION WITHOUT MEDICAL EXAMINATION WHEN APPLICANT DESIRES THAT THE PAYMENT OF THE COMMUTED VALUE OF PENSION SHOULD BE AUTHORIZED THROUGH THE PENSION PAYMENT ORDER [ See Rule 5(2),12,13(3), 14(1) and 15(3)] ( To be submitted in duplicate at least three months the date of retirement) PART-ITo Sub: Communication of person without medical examination.Sir, I desire to commute a fraction of my pension in accordance with the provisions of the CentralCivil Services (commutation of Pension) Rules, 1981. the necessary particulars are furnished below – 1. Name ( in Block Letters) 2. Father’s Name( and also husband’s name in the Case of a female Government servant) 3. Designation 4. Name of Office/Department Ministry in which employed 5. Date of Birth (by Christian era) 6. Date of retirement on superannuation or on the Expiry of extension in service granted under FR 56(d) 7. Fraction of superannuation pension proposed to be commuted. 8. Disbursing Authority from which pension is to be drawn after retirement- a) Treasury/Sub-Treasury (Name & complete. Address of the Treasury/Sub-Treasury to Be indicated) b) (i)Branch of the nominated nationalized bank with complete postal address (ii)Bank Account No. to which monthly Pension is to be credited each month (c) Accounts office of the Ministry/Department/Office
  • 6. Present Postal Address Signature Place Date PART-II (ACKNOWLEDGEMENT)Received from Shri _____________________________ application in part-I of Form-IA for commutation of afraction of pension without medical examination.Place: SignatureDate ( Head of office) PART-III To THE ACCOUNTS OFFICER, ZONAL ACCOUNTS OFFICE, (CBDT) I.T. DEPARTMENT, BHUBANESWAR. (i) The particulars furnished by the applicant in Part-I have been verified and are correct. (ii) The applicant is eligible to get a fraction of his pension commuted without medical examination. (iii) The commuted value of pension determined with reference to the Table applicable at present comes to Rs. and (iv) The amount of residuary pension after commutation will be Rs. 2. The pension papers of the applicant completed in all respects were forwarded under this Ministry/ Department/Office letter No………………………. , dated…………………… It is requested that the commuted value of pension may be authorized through the pension payment Order which may be issued one month before the retirement of the applicant. 2. The commuted value of pension is debit able to Head of Account 2071-Pension & other retirement benefits. Place: Signature Date: (Head of Office) FORM-1-A
  • 7. FORM OF APPLICATION FOR COMMUTATION A FRACTION OF SUPERANNUATION PENSION WITHOUT MEDICAL EXAMINATION WHEN APPLICANT DESIRES THAT THE PAYMENT OF THE COMMUTED VALUE OF PENSION SHOULD BE AUTHORIZED THROUGH THE PENSION PAYMENT ORDER [ See Rule 5(2),12,13(3), 14(1) and 15(3)] ( To be submitted in duplicate at least three months the date of retirement) PART-ITo Sub: Communication of person without medical examination.Sir, I desire to commute a fraction of my pension in accordance with the provisions of the CentralCivil Services (commutation of Pension) Rules, 1981. the necessary particulars are furnished below – 1. Name ( in Block Letters) DHANESWAR SWAIN 2. Father’s Name( and also husband’s name in the Case of a female Government servant) Late Achyutananda Swain 1. Designation Income-tax Officer 2. Name of Office/Department Ministry in which Employed O/o the Addl.CIT, R-1, BBSR 3. Date of Birth (by Christian era) 01.04.1950 4. Date of retirement on superannuation or on the Expiry of extension in service granted under FR 56(d) 31.03.2010 5. Fraction of superannuation pension proposed to be commuted. 40% 6. Disbursing Authority from which pension is to be drawn after retirement- Addl. CIT, R-1, Bhubaneswar a) Treasury/Sub-Treasury (Name & complete. Address of the Treasury/Sub-Treasury to Be indicated) b) (i)Branch of the nominated nationalized State Bank of India bank with complete postal address Old Town Branch Garrage Chhak Bhubaneswar - 751002 (ii)Bank Account No. to which monthly Jt. A/c.No.10977535135 Pension is to be credited each month (a) Accounts office of the Ministry/ Department/Office ZAO(CBDT),BBSR
  • 8. Present Postal Address Signature Place Date PART-II (ACKNOWLEDGEMENT)Received from Shri Dhaneswar Swain an application in part-I of Form-IA for commutation of a fraction ofpension without medical examination.Place: SignatureDate ( Head of office) PART-III To THE ACCOUNTS OFFICER, ZONAL ACCOUNTS OFFICE, (CBDT) I.T. DEPARTMENT, BHUBANESWAR. (j) The particulars furnished by the applicant in Part-I have been verified and are correct. (v) The applicant is eligible to get a fraction of his pension commuted without medical examination. (vi) The commuted value of pension determined with reference to the Table applicable at present comes to Rs.4,52,899/- and the amount of residuary pension after commutation will be Rs. 2. The pension papers of the applicant completed in all respects were forwarded under this Ministry/ Department/Office letter No………………………. , dated…………………… It is requested that the commuted value of pension may be authorized through the pension payment Order which may be issued one month before the retirement of the applicant. 3.The commuted value of pension is debit able to Head of Account 2071-Pension & other retirementbenefits. Place: Signature Date: (Head of Office) FORM-1 [See Rule 53(1)]
  • 9. Nomination for Retirement Gratuity/Death Gratuity When the Government servant has a family and wishes to nominate one member, or more than one member, thereof.I ________________, hereby nominate the person/persons mentioned below who is/are member(s)of my family, and confer on him/them the right to receive, to the extent specified below, any gratuitythe payment of which may be authorized by the central Government in the event of my death while inservice and the right to receive on my death, to the extent specified below, any gratuity which havingbecome admissible to me on retirement may remain unpaid at my death---Original Alternatenominee(s) nominee(s)Name and Relationship Age Amount Name, address, relationship and Amountaddress of the with the or share age of the person or persons, if for shareNominee government of any, to whom the right conferred of gratuity servant gratuity on the nominee shall pass in the payable to payable event of the nominee pre- each to each deceasing the Government servant or the nominee dying after the death of the Government servant but before receiving payment of gratuity1 2 3 4 5 6This nomination supersedes the nomination made by me earlier on ____________ which standscancelled.Dated thisWitness to signature:1.2. Signature of Government servant (to be filled by the Head of Office)
  • 10. Nomination byDesignationPlace Signature of Head of Office Date _________________ Office: Income Tax Office, Pro forma for acknowledging the receipt of the nomination form by the Head of OfficeToSir, In acknowledging the receipt of your nomination, dated the ___________ cancellation,dated the _______________________ of the nomination made earlier in respect of gratuity in form I(see Rule -53 (i) I am to state that it has been duly placed on records. Signature of Head of Office DesignationPlace :Date :Note: The Government servant is advised that it would be in the interest of his nominees if copies ofthe nominations and the related nitices and acknowledgments are kept in safe custody so that theymay come into the possession of the beneficiaries in the event of his death.Forwarded to the Zonal Accounts officer, CBDT, I.T. Department, Bhubaneswar for kind necessaryaction. Income Tax Officer, FORM-3 [See Rule 54(12)]
  • 11. Details of familyName of the Government servantDesignationDate of birthDate of appointmentDetails of the members of my family as onSl. Name of the members of Date of birth Relationship Initial of theNo family with the officer Head of Office1.2.3.4.I hereby undertake to keep the above particulars up-to-date by notifying to the head of Office anyaddition or alteration.Place :Dated Signature of Government servant . Family for the purpose means family as defined in clause (b) of sub-rule (14) of rule 54 of theCCS (Pension) Rule, 1972.Note: wife and husband shall include respectively judicially separated wife and husband. FORM 5 [ See Rule 7]
  • 12. ToI ______________________________( Name of the pensioner in Capital Letters ) hereby nominate the personnamed below, under Rule 7 of the Central Civil Services (Commutation of Pension) Rule, 1981Name and Relatio If nominee is minor Name and Relations Date of Name and Contingencyaddress of nship address of hip with Birth in address of onthe with Date Name and other pensioner the other person who happening ofNominee the of address of nominee in nominee may receive which pensio Birth person who case the is minor the nomination ner may receive nominee commuted shall become the said under value of invalid. commuted column(1) pension value predeceases during the during the the other nominee’s pensioner. nominee’s minority. minority.1 2 3 4 5 6 7 8 9PlaceDateWitness 1. 2. Acknowledgement to be sent by the Head of OfficeCertified that the nomination has been received from____________________________________________________( Name of Pensioner ) Whose address is–Place:Date: Signature of Head ofOffice FORM-5
  • 13. [See Rules 59(1) © and 61(1) Particulars to be obtained by the Head of Office from the retiring Government servant eight months before the date of his retirement.1. Name :2. (a) Date of birth : (b) Date of retirement :3. Two specimen signature (to be furnished in a separate sheet) duly attested by a Gazetted Government servant.4. Three copies of passport size joint photo Graph with wife or husband (To be attested by the Head of Office).5. Two slips showing the particulars of height and personal identification marks duly attested by a Gazetted Government servant.6. Present address :7. Address after retirement8. Name of the Treasury or the Branch of Public Sector Bank or the pay and Accounts Officer which the pension is to Be drawn.9. Details of the family in Form-3.10. Indicate whether family pension is admissible From any other source – Military or State Government and/or a public sector undertaking /autonomous body/ Local Fund under the Central or a State Government.Place : SignatureDated the Designation : FORM-7
  • 14. Form for assessing Pension / Family Pension and Gratuity [ To be sent in duplicate if payment is desired in a different circle of accounting unit] [See Rules 58,60,61(1) and (3) and 65(1)]1 Name of the retiring Government employee2 Father’s name ( and also husband’s name in the case of female government servant)3 Height4 Marks of Identification5 Date of Birth6 Service to which belongs (indicate name of organized services, if any , otherwise say, General Central Service)7 Particulars of Post held at the time of retirement (a) Name of the Office (b) Post Held (c) Whether the appointment mentioned above was under Government or outside the Government on foreign service terms?8 Wheather declared substantive in any post under the Central Government ?9 Date of beginning of service10 Date of ending of service11 Cause of ending of service:- (a) Voluntary retirement on being declared surplus( Rule 29) (b) Permanent absorption in Public Sector Undertaking/Autonomous Body (Rule 37-A) ( c) Due to abolition of post (Rule 59) (d) Superannuation (Rule 35) (e) Invalidment on medical ground (Rule 38) (f) Voluntary/premature retirement at the initiative of the Government servant [ under Rules 48, 48A and FR 56 ( k ) ] (g) Premature retirement at the initiative of the Government [ Rule 48 or FR 56 (j) ]
  • 15. (h) Compulsory retirement (Rule 40) (i) Removal/dismissal from service (Rules 24 and 41) (j) Death12 In the case of compulsory retirement, the orders of the competent authority, whether pension may be allowed at full rates or at reduced rates and , in case of reduced rates , the percentage at which It is to be allowed.13 Incase of removal/dismissal from service Whether orders of competent authority have Been obtained for obtained for grant of compassionate Allowance and if so, at what rate14 Particulars relating to military service, if any (a) Period of military service (b) Terminal benefits drawn/being drawn for military service ( c) Whether opted for counting is in the Affirmative, whether the terminal benefits have been refunded (d) If answer to (c) above is in the Affirmative, whether the terminal benefits have been refunded. (e) In case of Ex-Servicemen who are eligible for family pension under the Armed Forces Rules, Whether opted to Retain family pension under the Armed Forces Rules or to draw family pension Under the Civil Rules.15 Particulars relating to service in Autonomous Body, if any- ( a) Particulars of serviceName of Organization Post held Period From To Not applicable (b) Whether the above service is to be counted for pension? (c) Whether the Autonomous Organization has discharged its pensionary liability to the Central Government?16 Whether any department or judicial proceedings are pending against the retiring employees?17 Qualifying service (a) Details of omission imperfection or Deficiencies in the Service Book which have been ignored [ under Rule 59(1)(b)(ii)] (b) Period not counting as qualifying service- nd (i) Boy service(2 proviso to Rule 13
  • 16. (ii) Extraordinary Leave not counting as qualifying service (Rule 21) (iii) Periods of suspension not treated as qualifying service(Rule 23) (iv) Interruption in service [ Rule 27(1) (b) and Rule 28 (c) ] (v) Periods of foreign service with Union Nations bodies for which United Nations pension has been availed (vi) Any other period not treated as qualifying service ( give details) (c) Additions to qualifying service- (i) Military service (Rule 19) (ii) War service (Rule 20) (iii) Weight age on voluntary retirement on being declared surplus Rule 29 (iv) Weight age under Rule 30 (v) Benefits of service in an Autonomous Body (Rule 37) (vi) Weight age under Rule 48 – B (d) Net qualifying service _____ years ___ months ____ days (e) Qualifying service expressed in terms of completed six 75 six monthly months periods (periods of three months and over is period treated as completed six monthly period)18 Emoluments - (a) Emoluments drawn during 10 months preceding retirementFrom To Rate of pay + D. Pay Amount Total (b) If the officer was on foreign service immediately preceding retirement, the national emoluments which he would have drawn under Government but for being on foreign service. (c) Average emoluments reckoned for pension (d) Emoluments reckoned for retirement gratuity/death gratuity
  • 17. (e) Emoluments reckoned for family pension19 Date on which the retiring employee submitted his application for pension in Form – 520 Complete and up-to-date details of the family as given in Form3 SI. No. Name of the member of the family Date of Birth Relation with the Government servant 1 2 3 421 Whether nomination made for death gratuity/retirement gratuity22 The date on which action initiated to (a) Obtain the ‘ No demand certificate’ from the Directorate of Estates as provide in Rule 57. (b) Assess the service and emoluments qualifying for pension as provided in Rule 59 and ( C) Assess the Government dues other than the dues relating to the allotment of Government accommodation as provided in Rule 73 (1)23 Details of Government dues recoverable out of gratuity (a) License fee for Government accommodation [ see sub-rules (2),(3) and (4) of Rule 72] (b) Dues referred to in Rule 7324 (a) Proposed pension / service gratuity (b) Proposed Dearness relief on pension (as on the date of retirement) ( C) Date from which pension is to commence25 Rate of Family pension (a) Enhanced rate (b) Period for which family pension will be payable at enhanced rate ( c) Ordinary rate
  • 18. (d) Date from which ordinary rate of family pension will be payable26 Amount of retirement gratuity/death gratuity27 Commutation of Pension (a) Whether simultaneously applied for commutation of pension with the pension application ( applicable only in the case of those who retire on superannuation pension)? (b) The portion of pension commuted ( c) Commuted value of pension (8.194) (d) Amount of residuary pension after deducting commuted portion (e) Date from which reduced pension is payable28 Name and address of Bank/ Pension Accounting Office from where pension is to be drawn29 Head of Account to which pension and gratuity are debit able30 Post-retirement address of the retiree Signature of the Head Office PART II1 Date of receipt of pension papers by the Accounts Officer from Head of Office
  • 19. 2 Entitlements admitted A Length of qualifying service B Pension (i) Class of Pension (ii) Amount of monthly pension (iii) Date of commencement C Commutation of pension (i) Commuted value of potion of pension commuted , if any (ii) Residuary pension after commutation (iii) Date from which reduced pension is payable (iv) Date of restoration of commuted portion of pension subject to the pensioner continuing to live D Retirement/Death Gratuity (i) Total amount payable (ii) Amount to be adjusted towards Government dues (iii) Amount to be withheld for adjustment of unassessed dues (iv) Net amount to be released immediately E Family Pension (i) At enhanced rate (ii) Period for which family pension at enhanced rate is payable (iii) At normal rate3 Head of Account to which the amount of pension, retirement/death gratuity and family pension are to be debited. FORM-7 Form for assessing Pension / Family Pension and Gratuity [ To be sent in duplicate if payment is desired in a different circle of accounting unit]
  • 20. [See Rules 58,60,61(1) and (3) and 65(1)]1 Name of the retiring Government employee Dhaneswar Swain2 Father’s name ( and also husband’s name in the case Late Achyutananda Swain of female government servant)3 Height 5’4”4 Marks of Identification 1. A cut mark under the nose 2. A black mole on the right eyelid5 Date of Birth 01.04.19506 Service to which belongs (indicate name of General Central Service organized services, if any , otherwise say, General Central Service)7 Particulars of Post held at the time of retirement (a) Name of the Office Income-tax Office, W-1(3),BBSR (b) Post Held Income-tax Officer, W-1(3), BBSR (c) Whether the appointment mentioned Government of India above was under Government or outside the Government on foreign service terms?8 Wheather declared substantive in any post under Substantive the Central Government ?9 Date of beginning of service 10.07.1970FN10 Date of ending of service 31.03.201011 Cause of ending of service:- (a) Voluntary retirement on being declared surplus( Rule 29) No (b) Permanent absorption in Public Sector No Undertaking/Autonomous Body (Rule 37-A) ( c) Due to abolition of post (Rule 59) No (d) Superannuation (Rule 35) Superannuation (e) Invalidment on medical ground (Rule 38) No (f) Voluntary/premature retirement at the initiative of the No Government servant [ under Rules 48, 48A and FR 56 ( k ) ] (g) Premature retirement at the initiative of the Government [ Rule No 48 or FR 56 (j) ] (h) Compulsory retirement (Rule 40) No
  • 21. (i) Removal/dismissal from service (Rules 24 and 41) No (j) Death No12 In the case of compulsory retirement, the orders of the competent authority, NA whether pension may be allowed at full rates or at reduced rates and , in case of reduced rates , the percentage at which It is to be allowed.13 Incase of removal/dismissal from service Whether orders of competent authority NA have Been obtained for obtained for grant of compassionate Allowance and if so, at what rate14 Particulars relating to military service, if any (a) Period of military service NIL (b) Terminal benefits drawn/being drawn for military service NIL ( c) Whether opted for counting is in the Affirmative, whether the No terminal benefits have been refunded (d) If answer to (c) above is in the Affirmative, whether the terminal No benefits have been refunded. (e) In case of Ex-Servicemen who are eligible for family pension NA under the Armed Forces Rules, Whether opted to Retain family pension under the Armed Forces Rules or to draw family pension Under the Civil Rules.15 Particulars relating to service in Autonomous Body, if any- ( a) Particulars of serviceName of Organization Post held PeriodNA NA From NA To NA Not applicable (b) Whether the above service is to be counted for pension? NA (c) Whether the Autonomous Organization has discharged its NA pensionary liability to the Central Government?16 Whether any department or judicial proceedings are pending against the retiring No employees?17 Qualifying service (a) Details of omission imperfection or Deficiencies in the Service No Book which have been ignored [ under Rule 59(1)(b)(ii)] (b) Period not counting as qualifying service- nd (i) Boy service(2 proviso to Rule 13 NIL
  • 22. (ii) Extraordinary Leave not counting as qualifying service NIL (Rule 21) (iii) Periods of suspension not treated as qualifying NIL service(Rule 23) (iv) Interruption in service [ Rule 27(1) (b) and Rule 28 (c) ] NIL (v) Periods of foreign service with Union Nations bodies for NIL which United Nations pension has been availed (vi) Any other period not treated as qualifying service ( give NIL details) (c) Additions to qualifying service- (i) Military service (Rule 19) NIL (ii) War service (Rule 20) NIL (iii) Weight age on voluntary retirement on being declared NIL surplus Rule 29 (iv) Weight age under Rule 30 NIL (v) Benefits of service in an Autonomous Body (Rule 37) NIL (vi) Weight age under Rule 48 – B (d) Net qualifying service 39 years 8 months 22 days (e) Qualifying service expressed in terms of completed six 75 six monthly period months periods (periods of three months and over is treated as completed six monthly period)18 Emoluments - (a) Emoluments drawn during 10 months preceding retirementFrom To Rate of pay + G. Pay AmountJune, 2009 17560+4800 22360July, 2009 18230+4800 23030August, 2009 18230+4800 23030September, 2009 18230+4800 23030October, 2009 18230+4800 23030November, 2009 18230+4800 23030December, 2009 18230+4800 23030January, 2010 18230+4800 23030
  • 23. February, 2010 18230+4800 23030Marcj, 2010 18230+4800 23030 Total 2,29,630/- (b) If the officer was on foreign service immediately NA preceding retirement, the national emoluments which he would have drawn under Government but for being on foreign service. (c) Average emoluments reckoned for pension Rs.23,030 (d) Emoluments reckoned for retirement gratuity/death Rs.31,091 gratuity (e) Emoluments reckoned for family pension Rs.23,03019 Date on which the retiring employee submitted his application for 08.10.2009 pension in Form – 520 Complete and up-to-date details of the family as given in Form3 SI. No. Name of the member of the Date of Birth Relation with the family Government servant 1 Smt. Harapriya Swain 23.01.1958 Wife 2 Sri Debadutta Swain 29.09.1980 Son 3 Smt. Supriya Swain 10.06.1982 Daughter 421 Whether nomination made for death gratuity/retirement gratuity Yes22 The date on which action initiated to (a) Obtain the ‘ No demand certificate’ from the Directorate Yes of Estates as provide in Rule 57. (b) Assess the service and emoluments qualifying for pension 39 Yrs. 08 Months 22 as provided in Rule 59 and Days ( C) Assess the Government dues other than the dues relating NIL to the allotment of Government accommodation as provided in Rule 73 (1)23 Details of Government dues recoverable out of gratuity (a) License fee for Government accommodation [ see sub- NIL rules (2),(3) and (4) of Rule 72] (b) Dues referred to in Rule 73 NIL
  • 24. 24 (a) Proposed pension / service gratuity Rs.11,515 (b) Proposed Dearness relief on pension (as on the date of As per rule retirement) ( C) Date from which pension is to commence 01.04.201025 Rate of Family pension (a) Enhanced rate Limited to Rs.11,515 (b) Period for which family pension will be payable at 30.03.2017 enhanced rate ( c) Ordinary rate Rs.6,909 (d) Date from which ordinary rate of family pension will be 01.04.2017 payable26 Amount of retirement gratuity/death gratuity Rs.Rs.5,13,002/-27 Commutation of Pension (a) Whether simultaneously applied for commutation of Yes pension with the pension application ( applicable only in the case of those who retire on superannuation pension)? (b) The portion of pension commuted 40% ( Rs.4,606) ( c) Commuted value of pension (8.194) Rs.4,52,899 (d) Amount of residuary pension after deducting commuted Rs.6,909 portion (e) Date from which reduced pension is payable 01.04.201028 Name and address of Bank/ Pension Accounting Office State Bank of India from where pension is to be drawn Old Town Branch-3108 Garrage Chhak Bhubaneswar-751002 Joint SB A/c. No.10977535135 BSR Code:29 Head of Account to which pension and gratuity are debit 2017, Pension and other retirement able benefits30 Post-retirement address of the retiree 13, Sriram Nagar Colony, Old Town, Bhubaneswar-2
  • 25. Signature of the Head Office PART II1 Date of receipt of pension papers by the Accounts Officer from Head of Office2 Entitlements admitted A Length of qualifying service 39Yrs. 8Mths. 22 Days B Pension (i) Class of Pension Superannuation (ii) Amount of monthly pension Rs.11,515/- (iii) Date of commencement 01.04.2010 C Commutation of pension (i) Commuted value of potion of pension commuted , if any Rs.4,52,899/- (ii) Residuary pension after commutation Rs.6,909/- (iii) Date from which reduced pension is payable 01.04.2017 (iv) Date of restoration of commuted portion of pension subject 01.04.2025 to the pensioner continuing to live D Retirement/Death Gratuity (i) Total amount payable Rs.5,13,002/- (ii) Amount to be adjusted towards Government dues (iii) Amount to be withheld for adjustment of unassessed dues (iv) Net amount to be released immediately E Family Pension (i) At enhanced rate Limited to Rs.11,515/- (ii) Period for which family pension at enhanced rate is payable Upto 31.03.2017 (iii) At normal rate Rs.6,909/-3 Head of Account to which the amount of pension, retirement/death gratuity 2017, Pension and other retirement and family pension are to be debited. benefits FORM-8 [Form of letter to the Accounts Officer forwarding the pension papers of a Government servant] GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF INCOME TAX [CO] BHUBANESWAR
  • 26. No – CIT(CO)/ BBSR/(pension)/BKK/2008-09/Dated Bhubaneswar theToThe Accounts officer,Zonal Accounts Office (CBDT),I.T. Deptt. thAayakar Bhawan, 5 Floor,Rajaswa Vihar,Bhubaneswar-751007Sir, Sub: - Submission of pension papers of Sri _________________________ for authorization of pension. Ref:- I am directed to forward herewith the pension papers of ___________________________ of this office for further necessary action. 2. The details of Government dues which will remain outstanding on the date of retirement of the government servant and which need to be recovered out of the amount of retirement gratuity are indicated below :- a) Balance of the house building or conveyance advance Rs.__________ b) Overpayment of pay and allowance including leave salary Rs. _________ c) Income Tax deductible at source under the Income Tax Act, 1961 (43 or 1961) Rs. _________ d) Arrears of license fee for occupation of Government Accommodation. Rs. _________ e) The amount of license fee for the retention of Government accommodation for the permissible period of two months beyond the date of retirement. Rs. _________ f) Any other assessed dues and the nature thereof Rs. _________ g) The amount of gratuity to be withheld for adjustment of un assessed dues. If any Rs. 1000/- TOTAL Rs. 1000/- 3. Your attention is invited to the list enclosures which is forwarded herewith. 4. The receipt of this letter may be acknowledged and this office informed that necessary instructions for the disbursement of pension have been issued to disbursing authority concerned. 5. The retirement gratuity will be drawn and disbursed by this office on receipt of authority from you. The outstanding Government dues as mentioned in para-2 above will also be recovered out of the retirement gratuity before making payment. Yours faithfully FORM No. 8 See Para 19.7
  • 27. NOMINATION FOR BENEFITS UNDER THE CENTRAL GOVERNMENT EMPLOYEES GROUP INSURANCE SCHEME, 1984 When the Government servant has a family and wishes to nominate one member or more than one member, thereof.I, _______________ , hereby nominate the person/persons mentioned below who is/are member (s)of my family, and confer on him/them the right to receive, to the extenet specified below, anygratuity the payment of which may be authorized by the central Government in the event of my deathwhile in service and the right to receive on my death, to the extenet specified below, any gratutitywhich having become admissible to me on retirement my remain unpaid at my death-Original nominee(s) Alternate nominee(s)Name and address Relationship Age Amount or Name, address, Amount orof with the share of relationship and age of share ofnominee/nominees Government gratutity the person or persons, gratutity servant. payable to if any, to who the right payable to each conffered on the each nominee shall pass in the event of the nominee pre- deceasing the government servant or the nominee dying after the death of the Government servant but before received payment of gratutity.(1) (2) (3) (4) (5) (6)This nomination supersedes the nominations made by me earlier on …………………… which standscancelled.Note (1) The Government servant shall draw lines across the blank space below the last entry toprevent the insertion of any name after he has signed. (2) Strike out which is not applicable.Dated this ………………………… day of ………………….. 20….. at ………………….
  • 28. Witness to signature:1.2. Signature of Government ServantNomination by ………………………………….( To be filled by the Head of Office) Signature of Head of Office Designation …………………………… Office……………………………..Date……………………………… LAST PAY CERTIFICATE
  • 29. (See Rules 11 (4) and 80 Receipts & Payments Rules) 1. Last pay Certificate of _______________________ of the Office of Commissioner ofIncome Tax ( CO ) , Bhubaneswar proceeding on Retirement from Government Service onsuperannuation on ____________. 2. He has been paid up to ___________________ at the following rates :- Particulars Rate Substantive pay Grade pay Personal pay ALLOWANCES : (a) Dearness Allowance (b) Cash handling allowance (c) House Rent allowance (d) Transport allowances (e) Washing allowances (f) Conveyance Allowances Total Particulars of Deduction Rate G.P.F. Subscription Income Tax C.G.E.G. INSURANCE SCHEME (a) Composite rate Or (b) Insurance rate only Licence Free For Government Accommodation @ Professional Tax SBI Loan Total deduction
  • 30. 3. His general/Contributory Provident Fund Account no. BGR-IT/307 is maintained by the P.A.O./D.D.O./A.G. Zonal Accounts Office, CBDT, I.T. Department, Bhubaneswar. 4. He made over charge of the office of on the afternoon of ……………….5. Recoveries are to be made from the emoluments, etc., of the Government servant as detailed on the reverse.6. He is entitled to draw the following:- …………………………………………………………………………………………………………………………………… …………………………………………………… 7. He is entitled to jointing time as per rule. 8. He has been sanctioned leave preceding joining time for _______ days. 9. Details of postal Life Insurance recovery through pay Bill – Policy Number Amount of Premium per annum10. Details of Income Tax recovered from him up to the date from the beginning of thecurrent financial year are noted on the reverse.
  • 31. (REVERSE) Details of RecoveriesName of advance Total amount of Outstanding amount Rate of interestinvoving advance sanctioned recoverablerecovery/adjustment with month of drawlLicence fee arrears Rs ………………………… For the period from ……………… To ………………….. Details of Income Tax recoveredName of Pay/leave salary Fee, Honorarium Funds and Amount of remarksmonth and allowance etc. other income tax deductions recovered PENSION CALCULATION SHEET
  • 32. Revised Format [See Decision (2) below Rule 61]1. Name :2. Designation :3. Date of birth :4. Date of entry in the Government service :5. Date of retirement :6. Length of qualifying service reckoned for pension/ Gratuity ( as indicated in PPO) :7. Emoluments drawn during the last 10 months :8. (i) Average emoluments for pension (as indicated In PPO) : (ii) Pension admissible : Calculation to be shown as follows :- Average Emoluments X Qualifying service 2 669. (i) Emoluments for gratuity (as indicated in PPO) : (ii) Retirement gratuity admissible : Calculation to be shown as follows: Emoluments X Qualifying service 410. i) Emoluments for Family pension (as indicated in PPO) : (ii)Family pension admissible : Calculations to be shown as follows:- (a) Ordinary Family Pension: Pay last drawn X Prescribed % subject to prescribed Rs. 22,290/- x 30% = Rs. 6,687/- minimum and maximum (b) Enhanced Family Pension : Family Pension at ordinary rate at (a) above X 2, subject to prescribed minimum and maximum As per Rule 54. Countersigned Head of Office PENSION CALCULATION SHEET
  • 33. Revised Format [See Decision (2) below Rule 61]1. Name : DHANESWAR SWAIN2. Designation : Income-tax Officer3. Date of birth : 01.04.19504. Date of entry in the Government service : 10.07.19705. Date of retirement : 31.03.20106. Length of qualifying service reckoned for pension/ Gratuity ( as indicated in PPO) : 39 Years 8n Months 22 Days7. Emoluments drawn during the last 10 months : Rs.2,30,300/-8. (i) Average emoluments for pension (as indicated In PPO) : Rs.23,030/- (ii) Pension admissible : Rs.11,515/- Calculation to be shown as follows :- Average Emoluments X Qualifying service: 2 669. (i) Emoluments for gratuity (as indicated in PPO): Rs.31,091/- (ii) Retirement gratuity admissible : Rs.5,13,002/- Calculation to be shown as follows: Emoluments X Qualifying service: 31091 X 66 4 4 = Rs.5,13,001.50 Or = Rs.5,13,002/-10. i) Emoluments for Family pension (as indicated in PPO) : Rs.23,030/- (ii)Family pension admissible : Rs.6,909/- Calculations to be shown as follows:- (a) Ordinary Family Pension: Pay last drawn X Prescribed % subject to prescribed Rs. 23,030/- x 30% = Rs.6,909/- minimum and maximum (b) Enhanced Family Pension : Limited to Rs.11,515/- Family Pension at ordinary rate at (a) above X 2, subject to prescribed minimum and maximum As per Rule 54. Countersigned Head of Office
  • 34. PENSION Calculation of Pension of Shri…………………………………… Date of retirement Qualifying service Average Emoluments Pension for maximum qualifying service of 33years 50% of average emoluments Commutation of Pension Calculation of commutation pf pension of Shri………………………………….. Date of birth : Date of superannuation : Age next birthday Value as per commutation table : Average emoluments : Pension : Commute maximum 40% of pension Commutation of pension = Amount to be commuted x commutation value X12 CALCULATION SHEET OF COMMUTATION OF PENSION OF SRI……………………….Age as on next birthday : 61 yearsLumsum payable : Pension  Rs.5,365/-Commuted amount : 40% of Pension = Rs.2,146/-Commuted value : 40% x 12 x 8.194 = 2146 x 12 x 8.194 = Rs.211011 or = Rs.2,11,012/-
  • 35. Family Pension Calculation of family pension of Shri……………………………………… Basic pay as on Family pension = 30% of pay(last drawn) Retirement Gratuity Computation of gratuity of Shri………………………………. Basic Pay Grade Pay Dearness Allowances Qualifying service Gratuity emoluments: Basic Pay + Dearness Pay + Dearness Allowances Retirement Gratuity = Gratuity emoluments X ¼ X (Six monthly completed period of qualifying service)66 MEDICAL FACILITIES TO PENSIONERS/FAMILY PENSIONERSCerified that I am not residing in the areas covered by Central Government Health Scheme andentitled to Medical allowance of Rs. 100/- per month after my retirement on superannuation. ( …………………………..)Forwarded to the Accounts Officer, Zonal Accounts Office, CBDT, Bhubaneswar for necessary action.
  • 36. FORM 24 [See Rule 32] Form of certificate of verification of service for pension GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF INCOME TAX [CO] BHUBANESWAR Certificate It is clarification, in consultation with the Accounts Officer, that____________________ Designation_____________________ has completed a qualifying service of____ years ____ days as on ____________(date) as per details given below. The service verified on thebasis of his service documents and in accordance with the rules regarding qualifying service in force atpresent. The verification of service under sub-rules (1) and (2) of Rule 32 of the Central Civil Services(Pension) Rules, 1972, shall be treated as final and shall not be re-opened except when necessitatedby a subsequent change in the rules and orders governing the conditions under which the servicequalifies for pension. DETAILS OF QUALIFYING SERVICE Sl.No. Post From To Signature of Head of Office
  • 37. PARTICULARS OF HEIGHT AND IDENTIFICATION MARKS OF SHRI……………………………….O/O THE………………………………1. HEIGHT :2. PERSONAL MARKS OF IDENTIFICATION: 1) 2)Certified that the above particulars of Shri_______________________ were taken in my presence. Attested---------------------------------------------------------------------------------------------------------------------------------------PARTICULARS OF HEIGHT AND IDENTIFICATION MARKS OF SRIMATI……………………………….WIFE OF SRI………………………. O/O THE………………………………1. HEIGHT :2. PERSONAL MARKS OF IDENTIFICATION: 1) 2)Certified that the above particulars of Shri_______________________ were taken in my presence. Attested
  • 38. AVERAGE PAY CALCULATION SHEET FOR THE PURPOSEOF PENSION IN THE CASE OF SRI …………………..WHO IS RETIRING ON SUPERANNUATION ON 28.02.2009Sl.No. Month & Year Pay GP Total01. May, 2008 8,410 2000 10,41002. June, 2008 8,410 2000 10,41003. July, 2008 8,730 2000 10,73004. August, 2008 8,730 2000 10,73005. September, 2008 8,730 2000 10,73006. October, 2008 8,730 2000 10,73007. November, 2008 8,730 2000 10,73008. December, 2008 8,730 2000 10,73009. January, 2009 8,730 2000 10,73010. February, 2009 8,730 2000 10,730 TOTAL 86,660 20,000 1,06,660 Average Pay 106660 10 = Rs.10,666/-
  • 39. SPECIMEN SIGNATURE OF SRI GOLAKH CHANDRA BISWAL, NOTICE SERVER, OFFICE OF THE ADDL. COMMISSIONER OF INCOME-TAX, RANGE-1, BHUBANESWAR ON ATTAINING THE AGE OF SUPERANNUATION ON 28.02.2009 1. GOLAKH CHANDRA BISWAL 2. GOLAKH CHANDRA BISWAL 3. GOLAKH CHANDRA BISWAL Specimen signature of Sri Golakh Chandra Biswal as above is hereby attested. Addl. Commissioner of Income-tax Range-1, Bhubaneswar================================================================================= PERTICULARS TAKEN FROM THE SERVICE BOOK OF SRI GOLAKH CHANDRA BISWAL, NOTICE SERVER, OFFICE OF THE ADDL. COMMISSIONER OF INCOME-TAX, RANGE-1, BHUBANESWAR AS ……………………. 1. Earned Leave at credit : 300 days 2. Half Pay Leave at credit : days Addl. Commissioner of Income-tax Range-1, Bhubaneswar
  • 40. GOVERNMENT OF INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1, BHUBANESWAR O R D E R th Dated, Bhubaneswar the 19 April, 2010No. Estt.R-1/PP/DS/2010-11/………… In accordance with the provisions contained under Sub-rule-2 ofRule-39(2)(a) of CCS(Leave) Rules,1972, Sri Dhaneswar Swain, Income-tax Officer (Retd) of thisoffice is hereby sanctioned a sum of Rs.3,10,910/- (Rupees Three Lakh Ten Thousand NineHundred and Ten) only towards cash equivalent of leave salary for 300 days of unutilized earnedleave standing at credit on the date of his retirement on superannuation i.e. 31.03.2010. The details of calculation of cash equivalent of leave salary unutilized earned leave is as under:Pay + GP + DA X 300 = 18,230+4,800+8,061 X 300 = Rs.3,10,910/- 30 30 Addl. Commissioner of Income-tax Range-1, BhubaneswarMemo No. Estt.R-1/PP/DS/2010-11/Dated, Bhubaneswar the 19th April, 2010Copy forwarded to:1. The Chief Commissioner of Income-tax, Orissa, Bhubaneswar.2. The Commissioner of Income-tax, Bhubaneswar.3. The Accounts Officer, ZAO(CBDT), IT Deptt., Bhubaneswar4. The AO-cum-DDO, O/o the CIT, Bhubaneswar.5. Sri Dhaneswar Swain, Income-tax Officer (Retd), Bhubaneswar for information. Office Superintendent
  • 41. GOVERNMENT OF INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1, BHUBANESWAR O R D E R th Dated, Bhubaneswar the 4 May, 2010No. Estt.R-1/PP/DS/2010-11/…………In supersession of this office order dated 19th April, 2010communicated under memo No. Estt.R-1/PP/DS/2010-11/478-82 dated 19th/26th April, 2010 and inaccordance with the provisions contained under Sub-rule-2 of Rule-39(2)(a) of CCS(Leave)Rules,1972, Sri Dhaneswar Swain, Income-tax Officer (Retd) of this office is hereby sanctioned asum of Rs.3,05,728/- (Rupees Three Lakh Five Thousand Seven Hundred and Twenty Eight) onlytowards cash equivalent of leave salary for 290 days of unutilized earned leave and 10 days of HalfPay Leave standing at credit on the date of his retirement on superannuation i.e. 31.03.2010. The details of calculation of cash equivalent of leave salary unutilized earned leave is as under:Pay + GP + DA X 290 = 18,230+4,800+8,061 X 290 = Rs.3,00,546/- 30 30Pay + GP + DA X 10 = 18,230+4,800+8,061 X 10 = Rs. 5,182/- 30 2 30 2 = Rs.3,05,728/- Addl. Commissioner of Income-tax Range-1, BhubaneswarMemo No. Estt.R-1/PP/DS/2010-11/Dated, Bhubaneswar the 4th May, 2010Copy forwarded to:1. The Chief Commissioner of Income-tax, Orissa, Bhubaneswar.2. The Commissioner of Income-tax, Bhubaneswar.3. The Accounts Officer, ZAO(CBDT), IT Deptt., Bhubaneswar4. The AO-cum-DDO, O/o the CIT, Bhubaneswar.5. Sri Dhaneswar Swain, Income-tax Officer (Retd), Bhubaneswar for information. Office Superintendent
  • 42. GOVERNMENT OF INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1, BHUBANESWARNo. Estt.R-1/PP/DS/2010-11/Dated, Bhubaneswar theTo The Administrative Officer(DDO) O/o the Commissioner of Income-tax, Bhubaneswar.Sir,Subject: Forwarding of Appendix-D Form for Final Payment of Provident Fund of Sri Dhaneswar Swain, ITO(Retd) -- matter regarding -- With reference to the subject captioned above, I am directed to enclose herewith duly filledinAppendix-D form alongwith copy of application of Sri Dhaneswar Swain, ITO(Retd) for onwardtransmission to the Accounts Officer, ZAO,CBDT, Bhubaneswar. Yours faithfully,
  • 43. GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF INCOME TAX BHUBANESWAR SERVICE VERIFICATION CERTIFICATEDated , Bhubaneswar theCertified that the services of ____________________________ office of the Income TaxOffice, Bhubaneswar have been verified up to 31st ________________ with reference topay acquaintance roll and other relevant records. F O R M A TVerification of service rendered by a Govt. Servant under Rule 32(1) of CCCS (Pension) Rules, 1972 todetermine qualifying service as on date1. Name of the Government Servant :2. Date of Birth as indicated in the service book :3. Date of entry into Govt. Service :4. Date of superannuation :5. Date of confirmation :6. Page No.19 of SBVol.1 a) Service VerificationSi.No. Period Length of Service Page No. SB Vol01 From To0203040506070809
  • 44. 10111213141516171819202122232425GROSS QUALIFYING SERVICE b) Period not to be taken as qualifying service 1. E.O.L. NIL days Page No x x and SB Vol xx 2. Suspension NIL 3. (i) Gross service : __ years ___ months __days (ii) Less E.O.L. : (iii) Net qualifying Service :__ years ___ months ___ days ( ……………………… )
  • 45. PROCEDURE FOR FINALISATION OF PENSION/COMMUTATION CASES1 It is one of the important functions of Heads of Offices to see that pension cases of their retiringemployees are finalised expeditiously and that there is no delay in the payment of pension and DCRG.The rules and procedure for finalisation of pension cases are laid down in Chapter VIII of the CCS(Pension) Rules, 1972 as amended from time to time. Some important provisions in this regard arementioned in the ensuing paragraphs.Time Table for the Work[Rules 58 & 59 of CCS (Pension) Rules].2 The Head of Office, or other authority responsible for preparing the pension papers should initiatework of preparation of pension case two years before the retirement of the Government servant. At thisstage the essential information necessary for working out the qualifying service should be collected, andthe entire service book should be examined with a view to remove deficiencies and imperfections, if any,in the service book/records. This process should be completed not later than eight months in advance ofthe date of retirement of the Government servant.[Rule 59 of CCS(Pension) Rules]3 Particulars as required in Form 5 of the Pension Rules should be obtained from the Governmentservant and the actual work of preparation of pension papers, viz., the reckoning of qualifying service andthe calculation of average emoluments should also be taken up not later than 8 months before theretirement date. Any deficiency or imperfection, or omissions which still remain in the service recordsshould be ignored, and the determination of qualifying service should be proceeded with on the basis ofentries in the service records whatever the degree of perfection to which it might have been possible tobring them by that time.Calculation of Average emoluments[Rule 59(i)(b)(iii) of CCS (Pension) Rules]4 The average emoluments should be determined with reference to emoluments drawn during the last10 months of his service, after taking into account other provisions of Rule 34 of the CCS(Pension) Rules,1972. This work involves not merely an arithmetical calculation of the average emoluments but also acheck of the correctness of the emoluments which enter into that calculation. To ensure that emolumentsdrawn during the last ten months of service have been correctly shown in the service book, the Head ofOffice may verify the correctness of emoluments for the period of 24 months only preceding the date ofretirement and not for any earlier period.Completion & forwarding of Pension papers to PAO for arranging payments[Rule 61 to 65 of CCS(Pension) Rules].5 The process of determining the qualifying service and the average emoluments and the admissiblepension and gratuity should be completed positively within a period of 2 months and the pension paperssent to the Pay & Accounts Office concerned not later than 6 months before the date of retirement. ThatOffice will issue the pension payment order (including the order for the payment of the death-cum-retirement gratuity) not later than one month in advance of date of retirement.[Rule 83(2) of CCS(Pension) Rules].6 It should be seen that the regular payment of superannuation pension commences from the first dayof the following month.
  • 46. Finalisation of Pre-mature retirement cases[Rule 36 of CCS(Pension) Rules].7 Pension cases of Government servants retiring earlier than their normal date of compulsory retirement[either in pursuance of the provisions of FR 56(J) or (K) and the corresponding provisions in the CCS(Pension) Rules, 1972 or because of the deemed retirement in terms of Rule 37 of the CCS (Pension)Rules, 1972 on the grounds of permanent absorption in a public sector undertaking/autonomous body]should also be processed and finalised expeditiously, even though because of the nature of retirement,advance action on the above lines cannot be taken.Qualifying service - Calculation8 The following important provisions should be kept in view :-(i) Under Rule 21 of the CCS (Pension) Rules, 1972, extra -ordinary leave granted on medicalcertificate qualifies for pension. The appointing authority may, at the time to granting extra-ordinary leave,also allow the period of such leave to count as qualifying for pension if the leave is granted due to inabilityof the Government servant to join or rejoin duty on account of civil commotion or for prosecuting higherscienctific and technical studies.[Rule 21 of CCS (Pension) Rules](ii) Rule 23 of the CCS (Pension) Rules, 1972 requires that in cases other than those in whichsuspension has been held to be wholly unjustified, the competent authority should at the appropriate time,declare whether, and so what extent, the period of suspension will count towards the qualifying service.Specific entries in this regard in the service book /records should be taken note of at the time of reckoningqualifying service. In the absence of any specific entry,the period of suspension shall be taken ascounting as qualifying service.[Rule 28 of CCS (Pension) Rules].(iii) In the absence of a specific indication to the contrary in the service records, as interruption betweentwo spells of civil service rendered under the Central Government including service paid out of DefenceEstimates or Railway Estimates will be treated as automatically condoned and the pre-interruption servicetreated as qualifying service for pension, except where it is otherwise known that the interruption wascaused by resignation, dismissal or removal from service or due to participation in a strike. The period ofinterruption itself shall not count as qualifying service for pension.[Government of India Decision under Rule 67 of CCS(Pension) Rules].(iv) In cases of deputation/foreign service, where the Government servant himself is to make paymentof pension contributions, it is necessary to ascertain whether such recoveries have been made, beforethe period of foreign service is reckoned as qualifying service. However, the Government servant shouldnot be put to considerable difficulty because of any defective or incomplete record maintenance by theAdministrative/ Accounts Offices. In such cases, the Government servant could be asked to produceevidence to show that he had indeed made the contribution. In cases of deputation/foreign service wherethe responsibility for making pension contributions is that of the borrowing organisation and where eithersome of the contributions have not been recovered or the records in respect of the recoveries ofcontributions are incomplete, while the authorities concerned should pursue the matter with the borrowingorganisation separately for appropriate action, this should have no bearing on the processing andfinalization of pension papers.Administrative sanction to pension and the concept of approved Service - Dispensation thereof.
  • 47. 9 The requirement of an administrative sanction to pension has been dispensed with and as such thepension papers need not be submitted to the Head of the Department or the Appointing Authority forobtaining administrative sanctions.Payment of Provisional Pension & Gratuity[Rule 9 & 9(4) of CCS(Pension) Rules].10 Where departmental or judical proceedings instituted during the service of the Government servantare not likely to be finalised by the date of retirement, action to grant provisional pension in terms of Rule69 of the CCS(Pension) Rules, 1972 should be taken so that the retiring government servant may not beput to undue hardship.[Rule 62 of CCS(Pension) Rules].11 If, after the submission of pension papers to the Accounts Officer responsible for issuing the PensionPayment Order,any event occurs which has a bearing on the amount of pension admissible,the factshould be promptly reported to him by the Head of Office.[Rule 64 of CCS (Pension) Rules]12 In exceptional cases where for any special reasons it has not been found possible to complete andforward the pension papers to the Accounts Officer responsible for issuing the PPO within the prescribedtime-schedule, or if the Accounts Officer has returned the papers to the Head of Office for eliciting furtherinformation before issue of PPO/GPO, and the Head of Office is of the opinion that the governmentservant is likely to retire before his pension and gratuity are finally assessed, he should, without delaytake steps to determine the amount of pension and gratuity and sanction their payment as provisionalpension and provisional gratuity, which shall be drawn in the same manner as pay and allowances andpaid to the Government servant, on retirement.[Rules 64(6) & 72 of CCS(Pension) Rules].13 The provisional pension is not intended to be continued on a provisional basis beyond a period of sixmonths from the date of retirement.[M/F O.M.F.11(3)EV (A)76 dt.29-2-76].14 The issue of a Last Pay Certificate should not be insisted upon before the payment of provisionalpension. During the period of six months after retirement which has been provided for various purposes, itshould be possible for the Head of Office or other office concerned to issue the Last Pay Certificate. Incases in which the last Pay Certificate has not been issued by the time the formal pension/gratuitypayment orders are received (whether this happens prior to the retirement of the Government servant orafter his retirement and after the grant of a provisional pension), the gratuity payment order will in anycase include a provision for the withholding of 10 per cent of the gratuity or Rs. 1000/- whichever is lesspending the production of the Last Pay Certificate.Adjustment of Government dues[Rule 71 of CCS (Pension) Rules]15 `In order to ensure timely finalisation of pension cases, suitable action should be taken to ascertainthe Government dues well in time and to adjust them in accordance with the prescribed procedures. Inthis connection, the following instructions should be observed :-A. Dues pertaining to Government accommo-dation under the Directorate of Estates.[Rules 57 & 72(1)(3) of CCS(Pension) Rules].
  • 48. (i) The Head of Office should write to the Directorate of Estates at least two years before the retirementof the Government servant in occupation of a Govt. accommodation for issue of `No Demand Certificate.The Directorate of Estates should scrutinize its records and inform the Head of Office 8 months before thedate of retirement, if any, outstanding dues are recoverable from the Government servant on that date. Ifno intimation regarding such dues is received by the Head of Office, he should presume that nothing isrecoverable from the Government servant in respect of any past period. If the Directorate of Estatesintimates the amount of Government dues recoverable in respect of any past period, the Head of Officeshould ensure that these dues are recovered from the current pay and allowances/gratuity as the casemay be.[Rule 72(2) of CCS(Pension) Rules].(ii) The Head of Office should ensure that licence fee for the next 8 months i.e. upto the date ofretirement is recovered every month from the pay and allowances of the Government servant.[Rule 72(4) of CCS(Pension) Rules].(iii) The Directorate of Estates will also intimate to the Head of Office the amount of licence fee for theperiod of two months beyond the date of retirement and the same should also be recovered from thegratuity, where the Government servant is to retain Government accommodation beyond his date ofretirement.B. Dues other than those pertaining to Government accommo-dation.(i) For ascertaining other Government dues, action should be initiated simultaneously with theprocessing of the pension papers i.e. two years prior to the retirement on superannuation or on the dateof proceeding on leave preparatory to retirement, whichever is earlier and by the time the next stage ofthe actual preparation of pension papers is reached, it should be possible to know all Government duesoutstanding against the Government servant. This information should be updated with reference to therecords of the subsequent period till the Government servant retires.[Rule 73 of CCS(Pension) Rules].(ii) The Head of Office should mention clearly in the pension papers, the outstanding Government dueswhich should be recovered from the death-cum-retirement gratuity,and if after submission of the pensionpapers, additional recoveries to be made from the gratuity come to notice, these should be promptlyreported to the Accounts Office.[Government of India Decision 1 below Rule 73 of CCS (Pension) Rules,1972].NOTE (a) :- The arrears of water and electricity charges recoverable by local bodies and co-operativesocieties dues cannot be treated as dues to Government. No recovery of such dues should be made fromthe DCRG.[Government of India Decision 1 below Rule 73 of CCS (Pension) Rules,1972].(b) :- Family pension is like any other pension and recoveries of dues whether Government or Non-Government are not permissible from it without obtaining the consent of the pensioner.[Government of India Decision 2 below Rule 73 of CCS (Pension) Rules,1972].(c) :- The term `Government dues covers only the dues payable to the Government and does notinclude dues while on deputation to an autonomous Organisation. The latter can, however, be recoveredfrom the gratuity if the Government servant has given his consent in writing.Commutation of Pension16 Commutation of Pension is governed by the Central Civil Services(Commutation of Pension)Rules,1981 which came into force from 1-7-81. These apply to all government servants entitled topension under C.C.S. (Pension) Rules,1972.
  • 49. Restriction, limits etc on commutation of Pension[Rule 4,5&8] of commutation of Pension Rules 198117 Commutation of Pension is allowed either on medical examination and also without medicalexamination in certain cases as specified in the rules. However, government servant against whomdepartmental or judicial proceedings have been instituted, cannot avail of commutation benefits duringpendency of such proceedings.18 A fraction not exceeding one third of the pension is allowed to be commuted by a governmentservant. If the fraction of pension to be commuted results in a fraction of rupees, such fraction should beignored. The commuted value of pension shall be worked out with reference to the Table of the values,prescribed from time to time and applicable to the applicant on the date on which the commutationbecomes absolute. The commuted value shall be expressed and paid in whole rupees.Commutation of Pension to become absoluteRule 6 of commutatuion of Pension Rules 198119 (i) The Commutation of pension becomes absolute when the application in the prescribed form isreceived by the Head of Office where commutation is without medical examination and on the date onwhich the medical authority signs the medical report when commutation of pension is sanctioned on thebasis of medical examination.[Authority - DPAR : Notification No. 34/1/81-Pension unit dt. 8-7-83]Rule 6(i)(a)].(ii) In the case of a government servant retiring on superannuation who desires payment of commutedvalue of pension being authorised at the time of issue of pension payment order and applies forcommutation of a fraction of pension along with pension papers prior to the date of retirement inaccordance with sub rule (3) of Rule 13, the commutation of pension becomes absolute on the datefollowing the date of his retirement.Commutation of Pension without medical examinationRule 12 of CCS (Cmmutation of Pension) Rules 198120 A government servant who has been authorised superannuation, retiring, compensation pension orpension after finalisation of departmental or judical proceedings, or pension on absorption in public sectorundertaking(with option to receive monthly pension) is entitled to commutation benefits without medicalexamination.Authorisation & Payment of Commuted value of Pension21 In the type of cases referred to in sub-para (ii) of para 6.19, the Head of Office, after obtainingauthorisation from the Accounts Officer, would draw the amount of commuted value of pension anddisburse it i.e. hand over the cheque not payable before the first day after the date following the date ofretirement of the government servant. In other cases, the Head of Office should initial the form in token oftimely receipt and should acknowledge immediatley its receipt to the applicant. After verifying theparticulars in the application including the commuted value worked out, the Head of Office should forwardit to the Accounts Officer for issue of authority to the pension disbursing authority with a copy to theapplicant.Commutation of Pension after medical ExaminationRule 18 bid22 The benefit of commutation is also admissible to a government servant who is sanctionedprovisional pension, and the procedure for making such payment by Head of Office applies. Theprovisional commuted value is subject to final assessment. Commutation of pension after medicalexamination is admissible to government servant retired on invalid pension, on absorption in public sectorundertaking with an option for the alternative of receiving a lump sum in lieu of pension, on compulsory
  • 50. retirement, on applying for it after the expiry of one year of retirement etc. On receipt of the prescribedapplication form, the Head of Office would acknowledge it and forward the same immediately to theAccounts Office. The Accounts Office shall then fill in the relevant particulars and return to Head of Officefor onward transmission, alongwith other particulars, to the designated medical authority for medicalexamination under advice to the applicant himself.On receipt of report from the designated Medical authority, the Accounts Office will issue the authorisationto the pension disbursing authority under advice to the applicant/Head of Office.Nomination etc for Payment of arrears of deceased Pensions.[DPARs Notification No. 26(3)/Pension-Units/82,dated 26-8-83].23 The Payment of arrears of Pension (Nomination) Rules,1983 which came into force with effect from10-9-83, extend the facility of "nomination for payment of arrears of pension to "nominees of thedeceased Central Government pensioners. Nomination includes fresh nomination, modifications of theexisting one, etc.Rule 5 of Payment of Arrears of Pensions (Nomination) Rules 1983The Head of Office should obtain, in triplicate, nominations in prescribed forms, within 3 months before orafter the date of retirement from the retiring/retired government servant. After verification of particulars,the Head of Office should return (within a maximum period of 30 days), the duplicate copy, duly attestedby Head of Office or by another authorised officer, to the retiring/retired government servant for hisrecord. The triplicate copy would be sent by Head of Office to the Accounts Officer alongwith the pensionpapers (if still lying with his office), or would be sent separately to the Accounts Officer by giving referenceto PPO No. etc. for onward transmission of the same to the Pension Disbursing Authority for their recordand custody. The Original copy of such ``nomination would be retained by the Head of Office for his ownrecord. By Shankar Bose Inspector of Income-tax MSTU, Puri