1. Different Types of Forms and
Procedure of preparation of
Pension Papers
By
Shankar Bose
Inspector of Income-tax
MSTU, Puri
2. LIST OF ENCLOSERS
1. 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. 7
7. 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 from
Govt. service on superannuation on 31.03.2010(AN) and there is no dues outstanding against Sri
Dhaneswar Swain, Income-tax Officer. This certificate is issued on the basis of No Dues Certificate
received from different offices in Orissa Charge.
Addl. Commissioner of Income-tax
Range-1, Bhubaneswar
FORM – A
{ See Rule 5}
4. Person Disbursing Authority / Head Office
Name of Bank / Treasury/ Post Office/ Accounts Officer
Place:……………………….
I ____________________________ ( Name of Pensioner in Capital Letters) hereby nominate the
person 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 Contingency
and hip with address of nship Birth in address of on
address the Date Name and other with the other person who happening of
of the pensione of address of nominee in pensio nominee may receive which
Nomine r Birth person who case the ner is minor the nomination
e 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 9
Place : Signature (or Thumb ) impression if illiterate
and name of and name of Pensioner:
Address:
Date:
Witness: Signature: Signature of Head Office
Name and address (STAMP)
1. Acknowledgement to be sent by the Head of Office.
2. Certified that the nomination has been received from
Place: Signature of pension Disbursing Authority
Bank / Treasury/ Post Office/
Accounts/Officer/ Head of Office
Date: 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-I
To
Sub: Communication of person without medical examination.
Sir,
I desire to commute a fraction of my pension in accordance with the provisions of the Central
Civil 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 a
fraction of pension without medical examination.
Place: Signature
Date ( 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-I
To
Sub: Communication of person without medical examination.
Sir,
I desire to commute a fraction of my pension in accordance with the provisions of the Central
Civil 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 of
pension without medical examination.
Place: Signature
Date ( 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 retirement
benefits.
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 gratuity
the payment of which may be authorized by the central Government in the event of my death while in
service and the right to receive on my death, to the extent specified below, any gratuity which having
become admissible to me on retirement may remain unpaid at my death---
Original Alternate
nominee(s) nominee(s)
Name and Relationship Age Amount Name, address, relationship and Amount
address of the with the or share age of the person or persons, if for share
Nominee 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
gratuity
1 2 3 4 5 6
This nomination supersedes the nomination made by me earlier on ____________ which stands
cancelled.
Dated this
Witness to signature:
1.
2.
Signature of Government servant
(to be filled by the Head of Office)
10. Nomination by
Designation
Place
Signature of Head of Office
Date _________________
Office: Income Tax Office,
Pro forma for acknowledging the receipt of the nomination form
by the Head of Office
To
Sir,
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
Designation
Place :
Date :
Note: The Government servant is advised that it would be in the interest of his nominees if copies of
the nominations and the related nitices and acknowledgments are kept in safe custody so that they
may 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 necessary
action.
Income Tax Officer,
FORM-3
[See Rule 54(12)]
11. Details of family
Name of the Government servant
Designation
Date of birth
Date of appointment
Details of the members of my family as on
Sl. Name of the members of Date of birth Relationship Initial of the
No family with the officer Head of Office
1.
2.
3.
4.
I hereby undertake to keep the above particulars up-to-date by notifying to the head of Office any
addition 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 the
CCS (Pension) Rule, 1972.
Note: wife and husband shall include respectively judicially separated wife and husband.
FORM 5
[ See Rule 7]
12. To
I ______________________________( Name of the pensioner in Capital Letters ) hereby nominate the person
named below, under Rule 7 of the Central Civil Services (Commutation of Pension) Rule, 1981
Name and Relatio If nominee is minor Name and Relations Date of Name and Contingency
address of nship address of hip with Birth in address of on
the with Date Name and other pensioner the other person who happening of
Nominee 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 9
Place
Date
Witness 1.
2.
Acknowledgement to be sent by the Head of Office
Certified that the nomination has been received from
____________________________________________________( Name of Pensioner ) Whose address is
–
Place:
Date:
Signature of Head of
Office
FORM-5
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 employee
2 Father’s name ( and also husband’s name in the case
of female government servant)
3 Height
4 Marks of Identification
5 Date of Birth
6 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 service
10 Date of ending of service
11 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) Death
12 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
rate
14 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 service
Name 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 retirement
From 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 pension
19 Date on which the retiring employee submitted his application for pension
in Form – 5
20 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
4
21 Whether nomination made for death gratuity/retirement gratuity
22 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 73
24 (a) Proposed pension / service gratuity
(b) Proposed Dearness relief on pension (as on the date of
retirement)
( C) Date from which pension is to commence
25 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
payable
26 Amount of retirement gratuity/death gratuity
27 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 payable
28 Name and address of Bank/ Pension Accounting Office
from where pension is to be drawn
29 Head of Account to which pension and gratuity are debit
able
30 Post-retirement address of the retiree
Signature of the Head Office
PART II
1 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 rate
3 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 Swain
2 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 eyelid
5 Date of Birth 01.04.1950
6 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 10.07.1970FN
10 Date of ending of service 31.03.2010
11 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 No
12 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 rate
14 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 service
Name of Organization Post held Period
NA 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 retirement
From To Rate of pay + G. Pay Amount
June, 2009 17560+4800 22360
July, 2009 18230+4800 23030
August, 2009 18230+4800 23030
September, 2009 18230+4800 23030
October, 2009 18230+4800 23030
November, 2009 18230+4800 23030
December, 2009 18230+4800 23030
January, 2010 18230+4800 23030
23. February, 2010 18230+4800 23030
Marcj, 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.23,030
19 Date on which the retiring employee submitted his application for 08.10.2009
pension in Form – 5
20 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
4
21 Whether nomination made for death gratuity/retirement gratuity
Yes
22 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 01.04.2010
25 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
payable
26 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 01.04.2010
28 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 benefits
30 Post-retirement address of the retiree 13, Sriram Nagar Colony,
Old Town, Bhubaneswar-2
25. Signature of the Head Office
PART II
1 Date of receipt of pension papers by the Accounts Officer from Head of Office
2 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 the
To
The Accounts officer,
Zonal Accounts Office (CBDT),I.T. Deptt.
th
Aayakar Bhawan, 5 Floor,
Rajaswa Vihar,
Bhubaneswar-751007
Sir,
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, any
gratuity the payment of which may be authorized by the central Government in the event of my death
while in service and the right to receive on my death, to the extenet specified below, any gratutity
which 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 or
of with the share of relationship and age of share of
nominee/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 stands
cancelled.
Note (1) The Government servant shall draw lines across the blank space below the last entry to
prevent 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 Servant
Nomination 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 of
Income Tax ( CO ) , Bhubaneswar proceeding on Retirement from Government Service on
superannuation 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
annum
10. Details of Income Tax recovered from him up to the date from the beginning of the
current financial year are noted on the reverse.
31. (REVERSE)
Details of Recoveries
Name of advance Total amount of Outstanding amount Rate of interest
invoving advance sanctioned recoverable
recovery/adjustment with month of drawl
Licence fee arrears Rs ………………………… For the period from ……………… To …………………..
Details of Income Tax recovered
Name of Pay/leave salary Fee, Honorarium Funds and Amount of remarks
month 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 66
9. (i) Emoluments for gratuity (as indicated in PPO) :
(ii) Retirement gratuity admissible :
Calculation to be shown as follows:
Emoluments X Qualifying service
4
10. 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 SWAIN
2. Designation : Income-tax Officer
3. Date of birth : 01.04.1950
4. Date of entry in the Government service : 10.07.1970
5. Date of retirement : 31.03.2010
6. Length of qualifying service reckoned for pension/
Gratuity ( as indicated in PPO) : 39 Years 8n Months 22 Days
7. 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 66
9. (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 years
Lumsum 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 PENSIONERS
Cerified that I am not residing in the areas covered by Central Government Health Scheme and
entitled 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 the
basis of his service documents and in accordance with the rules regarding qualifying service in force at
present. 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 necessitated
by a subsequent change in the rules and orders governing the conditions under which the service
qualifies 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 28.02.2009
Sl.No. Month & Year Pay GP Total
01. May, 2008 8,410 2000 10,410
02. June, 2008 8,410 2000 10,410
03. July, 2008 8,730 2000 10,730
04. August, 2008 8,730 2000 10,730
05. September, 2008 8,730 2000 10,730
06. October, 2008 8,730 2000 10,730
07. November, 2008 8,730 2000 10,730
08. December, 2008 8,730 2000 10,730
09. January, 2009 8,730 2000 10,730
10. 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, 2010
No. Estt.R-1/PP/DS/2010-11/………… In accordance 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 a sum of Rs.3,10,910/- (Rupees Three Lakh Ten Thousand Nine
Hundred and Ten) only towards cash equivalent of leave salary for 300 days of unutilized earned
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 300 = 18,230+4,800+8,061 X 300 = Rs.3,10,910/-
30 30
Addl. Commissioner of Income-tax
Range-1, Bhubaneswar
Memo No. Estt.R-1/PP/DS/2010-11/
Dated, Bhubaneswar the 19th April, 2010
Copy 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., Bhubaneswar
4. 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, 2010
No. Estt.R-1/PP/DS/2010-11/…………In supersession of this office order dated 19th April, 2010
communicated under memo No. Estt.R-1/PP/DS/2010-11/478-82 dated 19th/26th April, 2010 and in
accordance 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 a
sum of Rs.3,05,728/- (Rupees Three Lakh Five Thousand Seven Hundred and Twenty Eight) only
towards cash equivalent of leave salary for 290 days of unutilized earned leave and 10 days of Half
Pay 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 30
Pay + 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, Bhubaneswar
Memo No. Estt.R-1/PP/DS/2010-11/
Dated, Bhubaneswar the 4th May, 2010
Copy 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., Bhubaneswar
4. 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, BHUBANESWAR
No. Estt.R-1/PP/DS/2010-11/
Dated, Bhubaneswar the
To
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 filledin
Appendix-D form alongwith copy of application of Sri Dhaneswar Swain, ITO(Retd) for onward
transmission to the Accounts Officer, ZAO,CBDT, Bhubaneswar.
Yours faithfully,
43. GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF INCOME TAX
BHUBANESWAR
SERVICE VERIFICATION CERTIFICATE
Dated , Bhubaneswar the
Certified that the services of ____________________________ office of the Income Tax
Office, Bhubaneswar have been verified up to 31st ________________ with reference to
pay acquaintance roll and other relevant records.
F O R M A T
Verification of service rendered by a Govt. Servant under Rule 32(1) of CCCS (Pension) Rules, 1972 to
determine qualifying service as on date
1. 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 Verification
Si.No. Period Length of Service Page No. SB Vol
01 From To
02
03
04
05
06
07
08
09
44. 10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
GROSS 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 CASES
1 It is one of the important functions of Heads of Offices to see that pension cases of their retiring
employees 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 are
mentioned 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 initiate
work of preparation of pension case two years before the retirement of the Government servant. At this
stage the essential information necessary for working out the qualifying service should be collected, and
the 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 of
the 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 Government
servant and the actual work of preparation of pension papers, viz., the reckoning of qualifying service and
the calculation of average emoluments should also be taken up not later than 8 months before the
retirement date. Any deficiency or imperfection, or omissions which still remain in the service records
should be ignored, and the determination of qualifying service should be proceeded with on the basis of
entries in the service records whatever the degree of perfection to which it might have been possible to
bring 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 last
10 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 a
check of the correctness of the emoluments which enter into that calculation. To ensure that emoluments
drawn during the last ten months of service have been correctly shown in the service book, the Head of
Office may verify the correctness of emoluments for the period of 24 months only preceding the date of
retirement 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 admissible
pension and gratuity should be completed positively within a period of 2 months and the pension papers
sent to the Pay & Accounts Office concerned not later than 6 months before the date of retirement. That
Office 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 day
of 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 - Calculation
8 The following important provisions should be kept in view :-
(i) Under Rule 21 of the CCS (Pension) Rules, 1972, extra -ordinary leave granted on medical
certificate 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 inability
of the Government servant to join or rejoin duty on account of civil commotion or for prosecuting higher
scienctific 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 which
suspension 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 reckoning
qualifying service. In the absence of any specific entry,the period of suspension shall be taken as
counting 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 between
two spells of civil service rendered under the Central Government including service paid out of Defence
Estimates or Railway Estimates will be treated as automatically condoned and the pre-interruption service
treated as qualifying service for pension, except where it is otherwise known that the interruption was
caused by resignation, dismissal or removal from service or due to participation in a strike. The period of
interruption 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 payment
of pension contributions, it is necessary to ascertain whether such recoveries have been made, before
the period of foreign service is reckoned as qualifying service. However, the Government servant should
not be put to considerable difficulty because of any defective or incomplete record maintenance by the
Administrative/ Accounts Offices. In such cases, the Government servant could be asked to produce
evidence to show that he had indeed made the contribution. In cases of deputation/foreign service where
the responsibility for making pension contributions is that of the borrowing organisation and where either
some of the contributions have not been recovered or the records in respect of the recoveries of
contributions are incomplete, while the authorities concerned should pursue the matter with the borrowing
organisation separately for appropriate action, this should have no bearing on the processing and
finalization 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 the
pension papers need not be submitted to the Head of the Department or the Appointing Authority for
obtaining 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 servant
are not likely to be finalised by the date of retirement, action to grant provisional pension in terms of Rule
69 of the CCS(Pension) Rules, 1972 should be taken so that the retiring government servant may not be
put 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 Pension
Payment Order,any event occurs which has a bearing on the amount of pension admissible,the fact
should 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 and
forward the pension papers to the Accounts Officer responsible for issuing the PPO within the prescribed
time-schedule, or if the Accounts Officer has returned the papers to the Head of Office for eliciting further
information before issue of PPO/GPO, and the Head of Office is of the opinion that the government
servant is likely to retire before his pension and gratuity are finally assessed, he should, without delay
take steps to determine the amount of pension and gratuity and sanction their payment as provisional
pension and provisional gratuity, which shall be drawn in the same manner as pay and allowances and
paid 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 six
months 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 provisional
pension. During the period of six months after retirement which has been provided for various purposes, it
should be possible for the Head of Office or other office concerned to issue the Last Pay Certificate. In
cases in which the last Pay Certificate has not been issued by the time the formal pension/gratuity
payment orders are received (whether this happens prior to the retirement of the Government servant or
after his retirement and after the grant of a provisional pension), the gratuity payment order will in any
case include a provision for the withholding of 10 per cent of the gratuity or Rs. 1000/- whichever is less
pending 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 ascertain
the Government dues well in time and to adjust them in accordance with the prescribed procedures. In
this 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 retirement
of 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 the
date of retirement, if any, outstanding dues are recoverable from the Government servant on that date. If
no intimation regarding such dues is received by the Head of Office, he should presume that nothing is
recoverable from the Government servant in respect of any past period. If the Directorate of Estates
intimates the amount of Government dues recoverable in respect of any past period, the Head of Office
should ensure that these dues are recovered from the current pay and allowances/gratuity as the case
may 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 of
retirement 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 the
period of two months beyond the date of retirement and the same should also be recovered from the
gratuity, where the Government servant is to retain Government accommodation beyond his date of
retirement.
B. Dues other than those pertaining to Government accommo-dation.
(i) For ascertaining other Government dues, action should be initiated simultaneously with the
processing of the pension papers i.e. two years prior to the retirement on superannuation or on the date
of proceeding on leave preparatory to retirement, whichever is earlier and by the time the next stage of
the actual preparation of pension papers is reached, it should be possible to know all Government dues
outstanding against the Government servant. This information should be updated with reference to the
records 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 dues
which should be recovered from the death-cum-retirement gratuity,and if after submission of the pension
papers, additional recoveries to be made from the gratuity come to notice, these should be promptly
reported 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-operative
societies dues cannot be treated as dues to Government. No recovery of such dues should be made from
the 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 not
include dues while on deputation to an autonomous Organisation. The latter can, however, be recovered
from the gratuity if the Government servant has given his consent in writing.
Commutation of Pension
16 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 to
pension under C.C.S. (Pension) Rules,1972.
49. Restriction, limits etc on commutation of Pension
[Rule 4,5&8] of commutation of Pension Rules 1981
17 Commutation of Pension is allowed either on medical examination and also without medical
examination in certain cases as specified in the rules. However, government servant against whom
departmental or judicial proceedings have been instituted, cannot avail of commutation benefits during
pendency of such proceedings.
18 A fraction not exceeding one third of the pension is allowed to be commuted by a government
servant. If the fraction of pension to be commuted results in a fraction of rupees, such fraction should be
ignored. 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 commutation
becomes absolute. The commuted value shall be expressed and paid in whole rupees.
Commutation of Pension to become absolute
Rule 6 of commutatuion of Pension Rules 1981
19 (i) The Commutation of pension becomes absolute when the application in the prescribed form is
received by the Head of Office where commutation is without medical examination and on the date on
which the medical authority signs the medical report when commutation of pension is sanctioned on the
basis 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 commuted
value of pension being authorised at the time of issue of pension payment order and applies for
commutation of a fraction of pension along with pension papers prior to the date of retirement in
accordance with sub rule (3) of Rule 13, the commutation of pension becomes absolute on the date
following the date of his retirement.
Commutation of Pension without medical examination
Rule 12 of CCS (Cmmutation of Pension) Rules 1981
20 A government servant who has been authorised superannuation, retiring, compensation pension or
pension after finalisation of departmental or judical proceedings, or pension on absorption in public sector
undertaking(with option to receive monthly pension) is entitled to commutation benefits without medical
examination.
Authorisation & Payment of Commuted value of Pension
21 In the type of cases referred to in sub-para (ii) of para 6.19, the Head of Office, after obtaining
authorisation from the Accounts Officer, would draw the amount of commuted value of pension and
disburse it i.e. hand over the cheque not payable before the first day after the date following the date of
retirement of the government servant. In other cases, the Head of Office should initial the form in token of
timely receipt and should acknowledge immediatley its receipt to the applicant. After verifying the
particulars in the application including the commuted value worked out, the Head of Office should forward
it to the Accounts Officer for issue of authority to the pension disbursing authority with a copy to the
applicant.
Commutation of Pension after medical Examination
Rule 18 bid
22 The benefit of commutation is also admissible to a government servant who is sanctioned
provisional pension, and the procedure for making such payment by Head of Office applies. The
provisional commuted value is subject to final assessment. Commutation of pension after medical
examination is admissible to government servant retired on invalid pension, on absorption in public sector
undertaking 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 prescribed
application form, the Head of Office would acknowledge it and forward the same immediately to the
Accounts Office. The Accounts Office shall then fill in the relevant particulars and return to Head of Office
for onward transmission, alongwith other particulars, to the designated medical authority for medical
examination under advice to the applicant himself.
On receipt of report from the designated Medical authority, the Accounts Office will issue the authorisation
to the pension disbursing authority under advice to the applicant/Head of Office.
Nomination etc for Payment of arrears of deceased Pensions.
[DPAR's 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 from
10-9-83, extend the facility of "nomination'' for payment of arrears of pension to "nominees'' of the
deceased Central Government pensioners. Nomination includes fresh nomination, modifications of the
existing one, etc.
Rule 5 of Payment of Arrears of Pensions (Nomination) Rules 1983
The Head of Office should obtain, in triplicate, nominations in prescribed forms, within 3 months before or
after 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 attested
by Head of Office or by another authorised officer, to the retiring/retired government servant for his
record. The triplicate copy would be sent by Head of Office to the Accounts Officer alongwith the pension
papers (if still lying with his office), or would be sent separately to the Accounts Officer by giving reference
to PPO No. etc. for onward transmission of the same to the Pension Disbursing Authority for their record
and custody. The Original copy of such ``nomination'' would be retained by the Head of Office for his own
record.
By
Shankar Bose
Inspector of Income-tax
MSTU, Puri