Implementation New

Decision of the Government on Sixth Central Pay Commission Recommendations:

» Resolution containing Government’s decision on Sixth CPC Report
» CCS (Revised Pay) Rules 2008
» IAS (Pay) 2nd Amendment Rules, 2008 New
» Office Memorandum
» Clarifications on CCS (Revised Pay) Rules, 2008

Allowances Updated

» Caretaking Allowance
» Traveling Allowance Rules
» Conveyance Allowance under SR 25
» Recommendations Relating to LTC
» Special Allowance for Child Care, Women with Disabilities and Education Allowance for Disabled Children of Government Employees
» Enhancement of the Quantum of Maternity Leave and introduction of Child Care Leave in respect of Central Government Employees
» Grant of increased rate of Washing Allowance to common categories of Group ‘C’ and ‘D’ Employees of various Ministries/Departments
» Applicability for revised Group ‘D’ Pay Scales to Casual Labourers with Temporary Status
» Allowances including New DA, HRA, etc.
» Grant of Children Education Assistance and Reimbursement of Tuition Fee
» Central Secretariat (Deputation on Tenure) Allowance and Grant of Deputation (Duty) Allowance
» Training Allowance and Sumptuary Allowance

Relating to Pensioners

» Resolution containing Government’s decision on Sixth CPC Report
» Office Memorandum – For Pre-2006 Pensioners
» Office Memorandum – For Post-2006 pensioners
» Grant of Dearness Relief to Pensioners/Family Pensioners (Dated 12-09-2008)

Click here to tell your friends/colleagues about this


New Calculator as per the Notified Pay Revision

Tuesday, September 23, 2008
Conveyance Allowance and Travelling Allowance
at 11:20 PM
Department of Expenditure, The Ministry of Finance has issued office memorandum related to the acceptance of sixth pay commission recommendations on Conveyance Allowance and Travelling Allowance.

The memorandum on Conveyance Allowance can be downloaded from here

The memorandum on Travelling Allowance can be downloaded from here

Click here to tell your friends/colleagues about this

New Calculator as per the Notified Pay Revision

Tuesday, September 23, 2008
Conveyance Allowance and Travelling Allowance
at 11:20 PM
Department of Expenditure, The Ministry of Finance has issued office memorandum related to the acceptance of sixth pay commission recommendations on Conveyance Allowance and Travelling Allowance.

The memorandum on Conveyance Allowance can be downloaded from here

The memorandum on Travelling Allowance can be downloaded from here
Tuesday, September 23, 2008
LTC Acceptance
at 11:03 PM
The Ministry of Personnel, Public Grievance & Pension Department of Personnel Training has issued office memorandum related to the acceptance of sixth pay commission recommendations on LTC. The main points are

Parents dependent on the Govt. employees are eligible for LTC irrespective of whether they are staying with Government employee or not.
Fresh employees can avail 3 home town travel and one to any place in India during the first two block of for years.
Travel entitlements for LTC will be same as that of official tour with no daily allowance.
The memorandum can be downloaded from here

http://paycommissionnews.blogspot.com/2008/09/conveyance-allowance-and-travelling.html

filing e tax returns


&
SIMPLE TAX INDIA
syndicated content powered by FeedBurner

Subscribe with Google

Reset this favorite; show all Subscribe options

Subscribe Now!
…with web-based news readers. Click your choice below:

…with other readers:
(Choose Your Reader) FeedDemon NetNewsWire NewsFire NewsGator Outlook Edition RSSOwl Shrook Universal Subscription Mechanism (USM)
Get SIMPLE TAX INDIA delivered by email

Embed this content on your site
Embed with: SpringWidgets
FeedBurner makes it easy to receive content updates in My Yahoo!, Newsgator, Bloglines, and other news readers.

Learn more about syndication and FeedBurner…

Current Feed Content
e-Filing of Income Tax Return Presenation
Posted: Sat, 20 Sep 2008 22:05:00 +0000

Dear Friends,

By watching this slide show you will be aware of the issue involved in the e filing of the Income Tax Return like

Mandatory for person
process involved
relevant circular related to e filing
we are also helping to our reader /subscriber for problem in e filing registration in case of “Name error” free.More over our subscription is free.Get help now

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

e-FILING OF INCOME TAX RETURN:FILE ITR-V WITHIN 15 DAYS OF UPLOAD OF RETURN
Posted: Sat, 20 Sep 2008 19:46:00 +0000

Dear Friends,

In this post we will discuss a very important file regarding e filing of Income Tax Return ,which is Most important where return is e filed without digitally signed .

Mandatory e-filing of Income Tax return

E filing of Income tax return is mandatory for

Firms required to get their accounts audited u/s 44AB of the income tax act.

All Companies
Due Date Of filing of Income Tax Return

Due date for filing of income tax return for previous year 2007-08 assessment year 2008-09 is

In case of person required to get their accounts to be audited -30th September,2008
In all other cases-31st July,2008

Points to be Noted

As per Income Tax official site data as up to 31.07.2008 ,for AY 2008-09,bulk of e filed Income Tax return are filed voluntarily(97 %), due to benefits attached with e-filing of return.
A large percentage of return are being filed without digital signature.
Online vs Inline

Many taxpayers has opted for e filing because they think by doing this they will get relief from standing in line to submit the tax return and prefer to be “online” rather than “inline”.
But will they actually eligible to get relief from standing in “Q” ?

The answer is “No” ,The reason is that if you have not digitally signed your return,than creating your profile on e filing site, then uploading of the return to the site , is not enough.

What more is required?

If you have not signed your return digitally than there is one more process left after uploading the return that is

print ITR-V

verify & signed it and

submit to the income tax department and get acknowledgment from them .
File ITR-V with Income Tax Depart

ITR-V should be filed with in fifteen days from uploading the return

If we file ITR-V in 15 days then return will be treated as filed on date of uploading.
If we have not filed the ITR-V with in 15 days than date of filing of ITR-V with the department, will be deemed date of filing of return.

suppose If i have uploaded a Firm’s( not digitally signed ) return on 20.09.2008 and if I file ITR-V within 15 days i.e upto 5.10.2008 then my date of return filing remains 20.09.08 even I have filed the ITR-V after the due date 30.09.2008
But if in the above case if I file ITR-V after the 15 days ,suppose on 10.10.2008 then my return filing date will be shifted to date of filing of ITR-V for all purposes ,means return will be treated as belated return as the deemed date of filing will be 10.10.2008 in this case.
so keep these points in mind while e filing of return otherwise your all efforts will be of no use.

Forget to file ITR-V ,what we should do now?

of course most of you are aware of this rule but some of my friends after reading of this post will noticed their mistake.One of my blogger friends has also done mistake of not filing of ITR-V of their last year return and asked me some queries in this case which I think is also relevant for all readers also ,so I am giving it here under
———————————————————————————————–

“We are a private limited company .We have submitted our Income Tax return for the AY 2007-08 by the e filing without using digital signature on 15.10.2007.Under this scheme we should have deposited ITR-V (verification form)with I.Tax Department within 15 days of e filing.But we failed to do so due to ignorance.Kindly answer the following question related to above

what should we do now?
what is the status of my return?
will we get back our excess paid tax(refund order)
will we have to pay any penalty or Intersest?
B.K.Musaddi”

On the basis of rules discussed above, point wise answer of his quires are given hereunder

1) WHAT SHOULD WE DO NOW?

You should print out the ITR-V now and file it to the income tax department ,by doing this your deemed return filing date will be postponed to date of submission of ITR-V rather than date of uploading the return.(how to get print out ITR-V know from here)

2) WHAT IS THE STATUS OF OUR RETURN?

Unless & until you file the the ITR-V,uploading of return without digital signature has no significance and treated as equal to non filing. As you fails to submit the ITR-V within in due date (last year date was 31.10.2007 & extended upto 15.11.2007 for efiling) and will file ITR-V,your return will be treated as belated return,you can not carry forward your losses to next year.(though delay can be condoned as per circular 8/2001 DT 16.5.2001 on fulfilling of certain condition)

3) WILL WE GET BACK OUR EXCESS PAID TAX (REFUND ORDER)?

yes,you can get back your excess tax paid ,its your right and to claim excess refund first file ITR-V to the department.and then wait for return to be processed and confirm from department after three month and have a regular follow up after that until you refund order is being issued.

4) WILL WE HAVE TO PAY ANY PENALTY OR INTEREST?

From your question ,It has been clearly mentioned by you that refund is due from Income Tax department ,if this is the case , there will no chance of Interest ,however Interest u/s 234B for non deposit of the advance tax may be imposed if you have failed to deposit advance tax on time .but this interest also have no relation with late filing.There is also no need to deposit now (interest on advance tax),department will work on it & if applicable deduct from your refund .

On more thing as assessment year 2007-08 is completed , the ITO can impose penalty of 5000 rs u/s 271F.which can be waived of if assessee has a reasonable cause of late filing of return ,and I think you have a valid reason with you “that we have uploaded the return on time but we could not file the itr-V due to less knowledge of new system ” on this reason ,ITO can give u relief “This process will be started only If ito imposes penalty on you, otherwise penalty is not automatic.(know more about Penalty for late filing of return from here)

I think you have now all most all the answer.
—————————————————————————————————

so friends ,if you have filed the return without digital signature and not filed your ITR-V till today ,then go and file it today itself .as the rule Late is better than never.

please comment ,if you want to add some more points or you have different view than me.I have interprted the issue according to my knowledge and its my opinion regarding the issue

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

SUB PRIME CRISES-WHY LAHMAN BROS.,AIG,MERRILL LYNCH SUNKED?
Posted: Fri, 19 Sep 2008 02:41:00 +0000

Dear Friends ,

These days friends you are reading headline that companies in financial sector daily sinking and filing application for bankruptcy and these companies are not like a “vijay di hatti” or small companies ,they have status of one of the first 100 in world in their respective fields .Stock market goes roller coaster these days and making record single day loss and single day gain in world ,moving up down as good as in 6-10 % range in a day (diff between low & high of the day).why this is happening ,Though there might be many reason behind it but one which we are discussing here is most discussed is “SubPrime Crises”.

Meaning of SubPrime :Meaning of sub prime commonly used where bank is landing a person at little bit higher rate than normal(prime) rate due to

Loan to that person is little bit more risky than normal
Person does not satisfy the condition for taking the loan

less income than required
Ratio of loan repayment /income is adverse
Property involved is in area where rates of property is volatile and not stable
Risk is high of repayment or some what speculative.
In brief they are landing to a person who is not otherwise eligible as per normal banking condition at higher rates.It does not mean that they are landing to any body without checking any thing but with a knowledge that risk is there, and due to more risk involved , they charge more interest from the party.These Type of loan generally mortgaged by Property or other assets.

If a lay man read this than he can also predict that the bank doing such practices will sooner or later have losses……….?but why the best brain of the world(so called) in US are unable to predict the crises. And Bank/companies which has never shown losses in their history of 140 years ,sank in one quarter losses..

Refinancing:Means bank giving loans directly to the customer,takes loan from other big company on the guarantee that they will pay back the money,as soon as it is received from the client.

Securitization :simple meaning of the securitization is giving loans out of balance sheet and have more cash to give more loan by transfer the mortgaged loans to special purpose vehicles (SPY) created for this purpose by the big houses. After securitization of mortgage assets ,Loan given will not shown in balance sheet and after securitisation of loans banks have good capital adequacy ratio and solvency margins, can give more loan ,but servicing/default risk of all loan remains with the institute and does not transfer to the SPV.

Step by step of reason of Crises

The bank/companies which are giving loan at sub prime rates ,are small in the size.
They have more specific information about the consumer and lend money to them on consideration other than financial .
Then they have refinance their loans from the other big houses like Lahman ,Merrill lynch,AIG or other in the market

With the money refinanced from the big company they gives more loan and so on
They have given loan much more than what they have actually owned.
Rates of property in USA is going south.And interest rates were going up.

Some client which have Purchased property on loan for capital appreciation/or on the basis of some speculation like future increase in income , in the property was not able to return the loan

Banks enforcing the foreclosures and taken the properties from the client or properties has been put to sale in the declining price market,Feeding more stock(property for sale) in the market and leads to further price fall
Small companies collapses on default of some major customers as they are not able to manage cash flows.
After default from customer they are unable to service the funds refinanced from big company.
As I have explained above sub prime loans are more risky than normal ,this whole process of collapsing is so fast and have much cascading effect .
The securitisation of laons also have a role as after securitization of laons companies have more clean balance sheet and one can not judge the Inherent risk involved in that due to less disclosures norms and other reasons.

And we have now much longer list of casualties like Lahman Bros,Merill Lynch,AIG,Bear stearn,Fannie Mae and Freddie Mac………..and so on .This is not end of story more will come.

and more reason which leads to the crises is securitization ,simple meaning of the securitization is giving loans out of balance sheet and have more cash to give more loan by transfer the mortgaged loans to special purpose vehicle (SPY) prepared for this purpose by the big houses. After securitization of mortgage assets ,Loan given will not shown in balance sheet and after than they have good capital adequacy ratio and solvency margins, can give more loan ,but servicing/default risk of all loan remains with the institute and does not transfer to the SPV.

So ,In brief we can say bad practices have a bad results….

thanks for reading ,Now please give comment on the above.
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

CHILD CARE LEAVE TWO YAER,MATERNITY LEAVE EXTENDED:SIXTH PAY COMMISSION
Posted: Wed, 17 Sep 2008 03:57:00 +0000

A bonanza for women employee for sixth pay commission or for we can say for society as the women are the base of our society.This notification is effective from 01.09.2008.In this notification two benefit has given
Maternity leave has been extended to 180 days up to two child
Child care leave for 2 years
second leave main feature is that ,women can take it at any time according to their will and as per their needs .The purpose of the leave is to rearing or look after of child or exams or sickness of childetc relates to child.
this leave will be paid leave and can be taken with the maternity leave or with any type of leave.
so in whole life women will have three year of paid leave if have two children and two and half year if have one.

Now working women have enough time to entertain the children.The govt has rejected other recommenation by 6th cpc ,the recommenation of flexible timing for women.

SIMPLE TAX INDIA

No 13018/2/2008-Esstt(L)

Govt Of India

Ministry of Personnel, Public Grievances & Pensions

{Department of Personnel & Training}

New Delhi, the 11Th September,2008

OFFICE MEMORANDUM

Subject:Recommendations of Sixth Central pay Commission relating to enhancement of the quantum of the Maternity Leave and Introduction of the Child Care Leave in respect of Central Government Employees.

Consequent upon the decisions taken by the Government on the recommendation of the Sixth Pay Commission relating to Maternity Leave and Child care leave ,the President is pleased to decide that the existing provisions of the Central Civil Services (leave) rules,1972 will be treated as modified as follows in respect of civilian employees of the central Government:

The existing ceiling of 135 days Maternity Leave provided in Rule43(1) of central civil services rules,1972 shall be enhanced to 180 days
Leave of kind due and admissible(including commuted leave foe the period not exceeding 60 days and leave not due) that can be granted in continuation with Maternity Leave provided in rule 43(4)(b) shall be increased to 2 years.
Woman employees having minor children may be granted Child Care Leave by an authority competent to grant leave ,for the maximum period of two years(I.e 730days) during their entireservices for taking care of up to two children whether for rearing or to look after any of their need like examination, sickness etc.Child care leave shall not be admissible if the child is eighteen years of the age or older. During the period of such leave ,the women employees shall be paid leave salary equal to the pay drawn immediately before proceeding on leave. It may be availed of in more than one spell. Child Care Leave shall not be debited against the leave account .Child care Leave may also be allowed for the third year as leave not due (without production of medical certificate).It may be combined with leave of the kind due and admissible.
These order shall take effect from 1st September,2008
In view of the paragraph 2 above ,a woman employee in whose case the period of 135 days of maternity leave has not expired on the said date shall also be entiled to the maternity leave of 180 days.
Formal amendments to the Central Civil Services(leave) Rules,1972 are being issued separately.
In so far as persons serving in the Indian Audit & Accounts Department are concerned ,these orders are issued in consultation with Comptroller & Auditor General of India.
Hindi version will follow.

-Sd-

(Simmi.R.Nakra)

Director(P&A)

SIMPLE TAX INDIA

Child Care Leave Notification download from here

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

MEDIA ENCLOSURE: http://sixthpaycommissionrevised.googlepages.com/leave.pdf

SIXTH PAY COMMISSION FULL ARREARS TAXABILTY IN FY 2008-09
Posted: Mon, 15 Sep 2008 00:43:00 +0000

Dear Friends ,
In this post we discuss various aspects of the tax due of arrears received /allowed to the Govt employees in light of Income tax rules

Arrears to be given on the basis of sixth pay commission Report

As per sixth pay commission the report is applicable from 01.01.2006 but allowances are payable prospectively from 01.09.2008 expect DA(dearness allowance)
Arrears Of Basic Pay,Grade pay and DA is admissible to be calculate from 01.01.2006 to 31.08.2008 ,but it is to paid 40% in Financial year 2008-09 and 60 % in Financial Year 2009-10.
The same in the case of pensioners,arrears of diff,. between Basic Pension and DA is to be paid in two Installments ,first 40% in Financial Year 2008-09 and 60% in Financial year 2009-10,same in the case of family pensioners

Arrears due to revised pension due to person retired after 01.01.2006 regarding Gratuity,Leave encashment,commuted Pension ,DCRG,is payable immediately.
(A) SALARY and PENSION ARREARS

Now is debatable point is whether all the arrears is to include in the Income of the Financial year 2008-09 irrespective of that 60% of the arrears are to be paid in Financial year 2009-10

relevant provision of the Income Tax act is given hereunder

Salaries.
15.The following income shall be chargeable to income-tax under the head Salaries
(a) any salary due from an employer or a former employer to an assessee in the previous year,whether paid or not;
(b) any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him;
(c) any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year.
[Explanation 1].For the removal of doubts, it is hereby declared that where any salary paid in advance is included in the total income of any person for any previous year it shall not be included again in the total income of the person when the salary becomes due.
[Explanation 2.Any salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner of a firm from the firm shall not be regarded as salary for the purposes of this section.]
In general term salary is taxable on the basis of these principal “due or paid ,which ever is earlier”The section 15 says that

If salary is due to employee but not yet paid, it will be taxable in previous year.
If salary is paid, though not due (like advance salary) is also taxable in the year of payment it self
If salary is taxable in earlier year on the payment basis than it will not be again taxable on due basis or vice versa
Meaning of Due :in simple terms ,when a person legally acquire a right to receive a payment ,means he can legally enforce payment of that amount than its becomes due or we can say when a employee has a right to receive and employer has obligation to pay than its becomes due

but in sixth pay commission govt while issuing the order it self has mentioned that 60 % of the arrears will be paid in 2009-10 ,so that amount becomes due in the year 2009-10 as the right to receive of employee and obligation to pay of employers will arises in the financial year 2009-10

so on the basic of above ,can we conclude here that as the payment of 60 % arrears is neither received in the financial year of 2008-09 nor its become due in fy 2008-09 ,so it is not taxable in the F.year 2008-09?

The answer is no,why?

The reason is word “allowed “(given in the red above) in the section 15(b) ,is a hindrance to our conclusion given above.

This word says that salary is taxable in the year, when the salary is “allowed” ,allowed means fixed ,and as per the govt order ,salary of the govt employee is to be fixed in the month of September,2008,

Meaning of “allowed”:The word ‘allowed’ is of wider connotation and any credit made in the employer’s account is covered thereby. The said expression in the legal terminology is equivalent to ‘fixed, taken into account, set apart, granted’. It takes in perquisites given in cash or in kind or in money or money’s worth and also amenities which are not convertible into money – CIT v. L.W. Russel [1964] 53 ITR 91 (SC).

so as per law the full salary is taxable in fy 2008-09 including the 60 % arrears which is though due/paid in the year fy 2009-10 .

Employers Responsibility to deduct TDS on salary:As per Income tax act ,all employers are responsible to deduct tax due on salary paid to the employee .so here employers responsibility is to deduct tax due on the salary in financial year.

Related section:section 192 given hereunder

192. (1) Any person responsible for paying any income chargeable under the head Salaries shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for that financial year.
please check words in red :at the time of payment”,means employers responsibility to deduct TDS is arises only when payment is made and not when the salary due or allowed in a previous year,so as far as employer is concerned, relived from deducting any tax on the arrears of 60% ,as they are to be paid in FY 2009-10″

So,now responsibility to pay taxes on arrears of 60% in fy 2008-09 ,lies with the employee it self ,but if we leave advance tax issue than ,all we have time upto 31st july 2009 ,to think over it and pay taxes on the arrears,by then who know Govt issue a special circular for non taxability of the the 60 % arrears in the Financial year 2008-09.

So,the conclusion is that as per the prevailing income tax act/rules 60% arrears ,which is to paid in the Financial year 2009-10,is taxable and is to included in the income of the employees in the Financial year 2008-09 itself,unless govt gives a special relief in this regard.so same rule is applicable on pension also as they are also covered under salary definition under income tax act.

Employee can take benefit u/s 89(1) for segregation of salary in relevant year ,we are preparing a calculator for calculation of rebate u/s 89(1) ,and publish in coming days

(B)FAMILY PENSION

Family pension is taxable under Income tax head “Income from other sources” ,so above rule is not applicable on the family pension arrears and so 60 % arrears will be taxable in the year of payment i.e in Financial year 2009-10

(C)GRATUITY:The Gratuity limit has been enhanced for 10 lacs from 3.5 lakhs,so those employee who has received their gratuity equal to upper limit of 3.5 lacks get arrears of it .the enhanced limit is for employees who retires on or after 01.01.2006.As per Income tax act ,any death cum retirement gratuity recived by an employee of the Central or State government or local authority is wholly exempted from the tax u/s 10(10)(i)

(D)REVISED COMMUTATION ON ACCOUNT OF REVISED PENSION:Employees retired on or after 01.01.06 ,are eligible to get revised pension due to revision of pay and they can commute 40% increased amount of pension as per pension rules,For commutation on account of revised pension due to revision of pay by sixth pay commission from retrospective effect ,will be given on the basis of revised table given in the report.The table is less favorable to employee and based on 8% rate table of LIC.As per income tax act ,any commuted pension received by the Centeral,State govt or local authority employee is fully exempted u/s 10(10A)(i)

please record your view,positive or negative & appeal to govt to give relexation
READ MORE
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

TDS ON PAYMENT TO TRAVEL AGENT FOR AIR LINE TICKETS
Posted: Sat, 13 Sep 2008 08:38:00 +0000

query before us is
“whether tds should be deducted u/s 194C for payment made to travel agent for booking of airline tickets by a company for its employee(s)”?

The following general conditions should be satisfied for a payment to qualify for deduction of tax u/s 194C

1.Payee:The contract should be entered by the following specific person
Central governmentstate govt or Local authorityCent or State Corp. covered estb. under Cent./state actAny co-operative societyAny companyAny authority constituted In India under or b the law for town planning and other specific work as defined any societyany Trustany firmany University with specific conditionsSocieties register under the specific actsany firmany HUF?individual if turnover exceeding 40lacs or profession receipt exceeds 10lakh in immediate preceding yearfrom 01.06.2008 any AOP /BOI 2.payer
Resident contractor
payment to subcontractor by resident contractor
3.work
contract between payer and payee for “carrying out any work”
Including supply of labour for carrying out any work.
So in general three basic genral condition should be fulfilled to make a payment eligible for deduction of tax at source u/s 194C.if any one of three content/condition is missing ,then section 194C will not be applicable.

so where the contract is between contractor and Huf or individual for personal purpose it will not be covered under section 194C and tax will not be deductible.

In this case of payment to travel agent for booking of airline tickets ,the contract is between individual and airline company though payment is made by the company so tds is not deductible.

CBDT Clarificatary circulaor:

CBDT has issued a detailed circular no 715 on tds u/s 194C,194I and 194J dated 8.8.1995 ,In which 34 question has been dealt .In this circular question number 6 relates to payment made to travel agent/airline for booking of tickets ,It has been clarified in the circular that notwithstanding the payment has been made by the payee list mentioned as above ,but the contract of purchasing the ticket is between individual passenger and the airline/travel agent ,so tax should not be deducted.

the relevant part of the circular is reproduced here under for your ready reference

“Question 6 : Whether payment under a contract for carriage of goods or passengers by any mode of transport would include payment made to a travel agent for purchase of a ticket or payment made to a clearing and forwarding agent for carriage of goods ?

Answer : The payments made to a travel agent or an airline for purchase of a ticket for travel would not be subjected to tax deduction at source as the privity of the contract is between the individual passenger and the airline/travel agent, notwithstanding the fact that the payment is made by an entity mentioned in section 194C(1). The provision of section 194C shall, however, apply when a plane or a bus or any other mode of transport is chartered by one of the entities mentioned in section 194C of the Act. As regards payments made to clearing and forwarding agent for carriage of goods, the same shall be subjected to tax deduction at source under section 194C of the Act.

hence the No tax should be deducted u/s 194C on payment made to travel agent/airline for booking of tickets.This rule is also applicable on other transport medium like rail booking also.

One point is raised by Mr Vikas ,that wether TDS on commission payable to airline travel agent is deductible under section 194H?

Ans:After carefully going through your point ,I note following

Travel agent is working for commission
Travel agent work as agent between airline company and passenger
Travel agent either retain commission and transfer balance money to airline company or transfer full amount and get commission from airline.
Now as per section 194 H

section provides for deduction of tax at source on any income by way of commission or brokerage by the payer to payee

The meaning of payer here is in my opinion is principle and payee agent

while purchasing the air ticket the payer is airline company and payee is travel agent and person who is purchasing ticket is not payer as he is not paying any commission as such to the airline ticket
so u/s 194 H in my opinion ,airline company is liable to deduct tax from the travel agent as they falls under the definition of payer and paying commission to the agent.
circular no 619 dated 04.12.1991,para no -6(this relevant because the section 194H has been reintroduced again in 2001 but existed earlier also)says the following ” 6. A question may raise whether there would be deduction of tax at source under section 194H where commission or brokerage is retained by the consignee/agent and not remitted to the consignor/principal while remitting the sale consideration. It may be clarified that since the retention of commission by the consignee/agent amounts to constructive payment of the same to him by the consignor/principal, deduction of tax at source is required to be made from the amount of commission. Therefore, the consignor/principal will have to deposit the tax deductible on the amount of commission income to the credit of the Central Government…………………”
so even the travel agent used to retain their commission from gross payment its airline responsibility to deduct and deposit tds from the commission

so from the above ,it can be concluded or in my opinion the airline company is responsible for deducting tax u/s194H not the person who is purchasing the ticket as the commission is being paid by the airline company to travel agent not by the passenger.

if you have different views then me ,let me know/add in comment section.
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

SIXTH PAY COMMISSION:GRATUITY ,LEAVE ENCASHMENT:EFFECTIVE DATE
Posted: Fri, 12 Sep 2008 00:49:00 +0000

In sixth pay commission report some of the benefits are given from the date 01.01.2006 and balance are given from 01.09.2008 and from date of office memo publication and am trying to sum up the position in the post.

Effective from 01.01.2006

Fitment of basic pension and basic pay in new scale ,the basic formula for fitment is 1.86 of old basic ,I have created calaculator for pay fixation as well as pension you can check them for details
PAY CALCULATOR
PENSION CALCULATOR
New DA rates are also given from date 01.01.2006 rates arrears are also admissible for 1.01.06 — 0 %
1.07.06 — 2%
1,01.07 — 6 %
1.07.07 — 9 %
1.01.08 — 12%
1.07.08 — 16%
Gratuity:Increased Rate of gratuity will be allowed to persons who are retired from from the job from 01.01.2006,if gratuity is already sanctioned to you ,it will be revised

Minimum Pension:Normal & family pension has been fixed minimum at 3500Pm basic.
effective date 01.09.2008
All allowances Increased from the 01.09.2008.and no arrears will be paid for them , the major allownces are
TRANSPORT ALLWANCE:Campus restriction for grant of transport allownce has been removed now employee living in campus also eligible to get Transport allownceweEMPLOYEE DRAWING PAY/GRADEPAY
A-1/A CLASS CITY(RS)
OTHER PLACES

GRADE PAY5400 & ABOVE IN NEW PAY BANDS &HAG AND CABINET SECT
3200+dA there on
1600+ da thereon

old basic 4000 or more or new basic 7440 or more in pb-1 not covered in above one
1600+da there on
800+ da there on

other less than old basic 4000 and 7440 ne pay
600+da there on
400 +da thereon

House Rent Allwance:Revised classification of cities and towns on population criteria
revised categories(old categories)
HRA AS %of [BASIC PAY+GRADE PAY +MILITRY SERVICSE PAY (MSP*) +NPA*] *(IF APPLICABLE)

50 lakhs & above
X New cat(earlier named as A-1)
30%

50-5 lakhs
Y new name(earlier as A,B-1,B-2)
20%

below 5 lakhs
Z (earlier c or unclasified)
10%

House Rent Allwance:Revised classification of cities and towns on population criteria
revised categories(old categories)
HRA AS %of [BASIC PAY+GRADE PAY +MILITRY SERVICSE PAY (MSP*) +NPA*] *(IF APPLICABLE)

50 lakhs & above
X New cat(earlier named as A-1)
30%

50-5 lakhs
Y new name(earlier as A,B-1,B-2)
20%

below 5 lakhs
Z (earlier c or unclasified)
10%

Details of all allowances can be checked from here

Miltary Service pay:Military service pay is allowed prospectively from 01.09.2008 ,no arrears allowed,however for fitment of basic pension of person who retires from job before 01.09.2008 ,the military pay also to be considered fo checking of 50 % of the minimum pay band .
Enhanced maternity leave and child care leave of 2 year (check details from here)
effective from 02.09.2008
Linkage of qualifying service for pension:Full minimum pension 50% of last pay drawn of acg of last ten month will be allowed if service is 20 year earllier the limit was 33 years ,the persons who retires after 01.01.2006 but before publication of OM (office memo published on 2.09.2008) will be governed by the old system means qualifying service rule remain 33 year .
Commutation of pension:The Commuation table has been Changed and new table is not favourable to employee ,in this table recovery rate has been increased ,but good news is this will be applicable for person who retires after 02.09.2008 .employees who has retires after 01.01.2006 to to the date of office memo are continue to be governed by old rules.However if employee want to draw the enhanced commutation on account of pay revision it will be commuted according to new table means onl;y arrear part will be commuted at new rate and old commuation will be done at old commuation rate.In berif new recovery rate has been enhanced to 8%,it means you have taken a loan at a rate of 8 % for fifteen years

required office memo is given in side bar under pay commission encyclopedia

please comment

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

DEFENCE OFFICER & SIXTH PAY COMMISSION
Posted: Mon, 08 Sep 2008 13:16:00 +0000

PRESS RELESE ON DEFENCE OFFICER (Sixth Pay Commission)

6TH PAY COMM ENCYCLOPEDIA
DEFENCE RESOLUTION ENGLISH
DEFENCE RESSO HINDI
FITMENT CHART
DEFENCE OFFICERS PAY SCALE
TEACHERS PAY SCALE
PAY CALCULATOR
PENSION CALCULATOR SIXTH PAY
PAY BAND ,PAY CALCUL EX (PDF)
6TH CPC REPORT 24.03.2008 (2.2 MB)
ANNEXURE REPRT (24.03.08)(1.2MB)
PRESS RELEASE 14.08.08 (31KB)
CABINET RESSON 29.08.08(5.76MB)
GAZETTE NOTIFI 29.08.2008 9pdf (5.26mb)
PENSION RESOL 29.08.08 (240KB)
PENSION OFFICE NOTE(02.09.08)

PRESS RELEASE
The Ministry of Defence has notified the new paybands along with grade-pay and Military Service Pay for Defence Forces Officers following the recommendations of the Sixth Central Pay Commission.

(in Rs.)

Post
Pay Band
Grade Pay
Military Service Pay #

Lieutenant / equivalent
15600-39100
5400
6000

Capt / equivalent
15600-39100
6100
6000

Major / equivalent
15600-39100
6600
6000

Lt. Col / equivalent
15600-39100
7600
6000

Colonel/equivalent @
37400-67000
8700
6000

Brigadier/equivalent @
37400-67000
8900
6000

Major Gen/equivalent
37400-67000
10000
Nil*

Lt Gen / equivalent
37400-67000
12000
Nil

Vice Chiefs and Army Cdr / equivalent
80000

(fixed)
Nil
Nil

Service Chiefs
90000

(fixed)
Nil
Nil

# No arears on account of Military Service Pay shall be payable.

* The element of Military Service Pay shall be taken on account for purposes of fitment at the time of promotion from Brigadier/equivalent to Major General / equivalent.

@ Colonels and Brigadiers to be placed in the Revised Pay Band IV (Rs. 37400-67000/-)

The Ministry of Defence has notified the new paybands and other allowances on the basis of the recommendations of the Sixth Central Pay Commission for the Officers of the Armed Forces.

The Sixth Central Pay Commission (CPC) was set up by the Government of India by Resolution No. 5/2/2006-E III (A) dated 5th October, 2006 as amended by Resolution No. 5/2/2006-E III (A) dated 07th December, 2006 and 5/2/2006-E III (A) dated 8th August, 2007. The Commission submitted its report on 24th March, 2008. The report covered among other things, matters relating to structure of emoluments, allowances and conditions of service of Armed Forces personnel. Government have given careful consideration to the recommendations of the Commission relating to these matters in respect of Officers of the Armed Forces and have decided that the recommendations of the Commission on the matters aforementioned in respect of these categories of Defence personnel shall be accepted without any material change as a package with the following modifications:-

(i) Implementation of the revised pay structure of pay bands and grade pay, as well as pension, with effect from 01.01.2006 and revised rates of allowances (except Dearness Allowance/relief) with effect from 01.09.2008;

(ii) Fitment in pay bands would be based on the multiplication factor of 1.86 instead of 1.74 recommended by Sixth Central Pay Commission;

(iii) Payment of 40% of arrears in cash in the year 2008-09 and the remaining 60% in the year 2009-10;

(iv) Increase in the rate of annual increment from 2.5% to 3%;

(v) Grant of scale of Army Commanders (Rs 80,000 fixed) on non-functional basis to those Lt. Generals who are fit for promotion as Army Commanders, but overlooked due to lack of residual service of 2 years;

(vi) In case of existing Major General/Lt. General, Military Service Pay (MSP) to be taken into account notionally for fixation of pay on 1.1.2006 with actual benefits being admissible prospectively;

(vii) Grade pay of Major General/equivalent will be Rs. 10,000 and Lt. General/equivalent Rs. 12,000.

(viii) Placement of Colonel/equivalent and Brigadier/equivalent in the revised Pay Band-4 of Rs. 37400 – 67000;

(ix) Enhanced grade pay of middle level officers (from Capt./equivalent to Brig./equivalent) as suggested by Defence Services.

(x) Removal of Campus restriction for grant of Transport Allowance;

(xi) Grade pay to determine seniority of posts only within a cadre’s hierarchy and not between various cadres;

(xii) The rates of Special Forces Allowance for Army and Air Force to be equated with Navy’s Marine Commando Allowance.

The recommendation of the Sixth CPC relating to lateral shift of Defence Personnel to Central Para Military Forces would be examined separately.

Government have not accepted the recommendations of Sixth CPC regarding following issues:-

(a) Liberal ‘severance package’ for employees who want tQ leave service without pension with more than 15 years but less than 20 years service

(b) There should only be three closed holidays for Government employees.

(c) Flexi-hours for women employees and flexi-weeks for employees with disabilities.

General principles of fixation of initial pay in the revised pay structure as on 1.1.2006, fixation of pay of employees recruited on or after 1.1.2006, rate of increment in the revised pay structure and date of increment will be as in the Government of India Notification No. GSR 622(E) dated 29th August, 2008.

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

MEDIA ENCLOSURE: http://simpletaxindia.webasyst.net/files/6cpc/ZmlsZT1NVEUz

SIXTH PAY COMMISSION CALCULATOR REVISED NEW
Posted: Sat, 06 Sep 2008 13:53:00 +0000

Now This calculator has been upgraded to include the cases where the old scale has been upgraded like in the case of teacher old scale 4500-6000 has been upgraded to 6500-10500.To use in the case of upgradation of the pay scale by the pay commission ,fill white option column with appropriate code corressponding to revised pay grade ,it should be between 8-36 ,In this cases only grade pay is to increased and pay will be fixed as per fitment table ,so don’t think that calculator is wrong ,it corrects actually and as per new rules clarification given on 11.09.2008.

HOW TO USE THIS CALCULATOR(INSTRUCTIONS)
FILL YOUR PAY CODE IN YELLOW COLOUMN(ABOVE) ,TO KNOW YOUR CODE CHECK FROM THE TABLE GIVEN BELOW ,IN THIS TABLE ALL POSSIBLE BASIC PAY ARE GIVEN SO FILL CODE CORRSPONDING TO YOUR BASIC PAY(MINIMUM IS ONE AND MAXIMUM 666),iF YOUR INCRMENT DUE DATE IS 01.01.2006 THAN FILL BASIC CODE AFTER INCREMENT.
FILL MONTH OF INCREMENT (1-12)
NOW CHECK WHETHER YOU HAVE SELECTED CORRECT DETAILS OR NOT FROM “YOU HAVE SELECTED ” DETAILS ,IF ITS MATCH WITH YOUR DETAILS THAN DONE IF NOT THEN SELECT YOUR CODE AGAIN
IF YOU HAVE WRONLY ENTERED ANY OTHER COLOUMN THAN REFRESH THE PAGE IT WILL BE WORKING AGAIN
CHECK YOUR DETAIL
REPORT AN ERROR IN COMMENT OR MAIL ME AT guptarajin2002 at the rate yahoo.co.in
Limitatations
This calculator is for person who have joined before 1/1/2006 and has not retired up to 31.08.2008 ,for other it will show incorect calculation
You can change basic pay in 2006,2007,2008 given under “you have selected ” coloumn ,if required ,its shows incorrect pay in therse column when we enter basic more than three step ahead of end of pay scale.Means person pay is stagnant at end of scale.
if your basic pay is not given in below table than you may try nearest basic pay ,but results will be suggestive only not correct.
if promotion or higher scale has been given to the personbetween 1/06 to 8/08 than this calculator give correct calculation upto the date of of promotion.
some post scales has been upgraded to higher sclaes ,to calculate arrers in such case fill white optional cell and select code from 8-36 given in below second chart.
Other errors as and when reported by you.
{code-}{ ———————–old scale———————————}{–old basic—-}{-incre-}{-ql-}{-code}

Code list if your scale has been revised/upgraded by the pay commission fill in white cell optional code (8-36) ,Leave blank if not applicable otherwise calculation will be incorrect

Fno.1/1/2008-1C
Government of India
Ministry of Finance
Department of Expenditure
(implementation cell)
*****
New Delhi,the 13th september,2008

Clarification 6:Procedure For placing employees in upgraded scales in the case of merger of scales /upgradations recommended by the Sixth CPC

where all post in one or more pre revised scales are Mergedwitha higer pre-revised scale and given a common replacement scale/Grade pay,the suitability of the incubents need not to be assessed for granting them the higher replacement will autometically be granted the replacement pay scale/grade pay recommended by the commission.Their pay will be fixed in the accordance with the fitment table annexed to this department’s OM of the even number dated 30.08.2008
similarly ,In the case of upgradtions recommended by the Pay Commission ,i.e, where all post in the particular grade have been granted a higher replacement pay scale /grade pay ,the suitability of the incubents need not be assessed for granting them the higher replacement scale/grade pay.The incumbents will autometically be granted the replacement pay sclae/grade pay recommended by the Commission.their pay in the pay band will be fixed with reference to their fitment table corresponding to the pre revised pay scale.however , the grade pay corresponding to the upgraded post will be granted.
download full circular/notification from here

ALLOWANCES AND OTHER RECOMMENDATION STATUS OF THE SIXTH PAY COMMISSION
KNOW EFFECTIVE DATE OF GRATUITY ,FULL PENSION FROM 20YEARS SERVICE

INCREMENT:all the running pay bands will have annual increments in the form of three percent of total of pay in pay band and the corresponding grade pay.The variable pay increment for high performers in PB_3 increased to 4 %

Payment of Arrears:40 % installment during current financial yera (2008-09) and the remaing 60% in the next financial year(2009-10)
Dearness allownace:2001 series using linking factor 4.63 will be converted .according to this the rate will be Dearness Allowance after CPC approved:
1.01.06 — 0 %
1.07.06 — 2%
1,01.07 — 6 %
1.07.07 — 9 %
1.01.08 — 12%
1.07.08 — 16%
Merger of DA with basic pay not recommended
DA Installments continues to be sanctioned twice a year i.e in jan and july and jan DA will be given with the pay of march and july with september
NPA: continues to Doctors ,no other post added for NPA ,rate remains 25 % example given below
City Compensatory Allownace:abolished
TRANSPORT ALLWANCE:Campus restriction for grant of transport allownce has been removed now employee living in campus also eligible to get Transport allownceweEMPLOYEE DRAWING PAY/GRADEPAY
A-1/A CLASS CITY(RS)
OTHER PLACES

GRADE PAY5400 & ABOVE IN NEW PAY BANDS &HAG AND CABINET SECT
3200+dA there on
1600+ da thereon

old basic 4000 or more or new basic 7440 or more in pb-1 not covered in above one
1600+da there on
800+ da there on

other less than old basic 4000 and 7440 ne pay
600+da there on
400 +da thereon

House Rent Allwance:Revised classification of cities and towns on population criteria
revised categories(old categories)
HRA AS %of [BASIC PAY+GRADE PAY +MILITRY SERVICSE PAY (MSP*) +NPA*] *(IF APPLICABLE)

50 lakhs & above
X New cat(earlier named as A-1)
30%

50-5 lakhs
Y new name(earlier as A,B-1,B-2)
20%

below 5 lakhs
Z (earlier c or unclasified)
10%

No arrears of allownces except DA ,other allownce are applicable from 01.09.2008

Caretaking Allowance:increased to 10% of (basic plus grade pay)
Inflation free allowances:Below given allowances shall autometically increased by 25 % when da rate goes up by 5o %
Family Accomodation Allowance for CPMF personnel:payable @ the lowest rate of HRA for all CPMFs personnel who are not eligible for either rent free accomodation /Hra or CILQ

Cycle,Washing,Cash handling,Special allowance,Night duty,Split Duty,allowances specific to different ministries/department/organisation are Doubled

Uniform allowances:Post
intial grant
renewal grant

Personnel,and officers in CPMFs/CPOs/RPF/IPS
14000
3000(PAYABLE AFTER EVERY THREE YEARS)

COAST GAURD OFFICERS
16000
5000

KIT MAINTAIN ALL(IF EARLIER APPLICABLE)
DOUBLE FROM EARLIER
NA

UNIFORM ALLOWANCES TO NURSES
500 RS PER MONTH
NA

Childeren Education allowance:and reimbursement of tuition fee has been mergered and maximum limit fixed to 1000 per month per child ,upto maximum 2 child
Hostel Subsidy:upto maximum 3000 per month per child ,max two child

Project Allowance:category
Project allownce

forpsot in the grade pay of rs 5400 and above Rs.1500Pm

for other posts Rs.1000 Pm

special compensatory (remort locality) allowancecategory Part-A
Part-B Part-C Part-D
forpsot in the grade pay of rs 5400 and above 2600
2100
1500
400

for other posts 2000
1600
1200
320

special compensatory (hill area)allowance /bad climate allownace/trible area allownace
category
bad climate/tribal area allowance
Special Comopensatory (hill area allownace)

forpsot in the grade pay of rs 5400 and above
400 pm
600 pm

for other posts
Rs240 pm.
Rs 480 pm.

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

PENSION CACULATOR SIXTH PAY COMMISSION
Posted: Wed, 03 Sep 2008 18:55:00 +0000

I have craeted a small use ful calculator for arrears of pension so try it and send feed back to me for improvement.fill only two fileds first code relating to your old pay scale or new pay pand given below(1 to 36 in yellow cells) and basic pension(without dp ,if merged with it as on 01.01.2004) as on 01.01.2006 and get your arrers calculation .The old age allwance has not been considered(new rate given below) ,more over commutation has no impact on arrears ,hence not considered.
If you want to simple arrears calculation and your pension is not going to be fit at minimum of pay band that your arrears will jan .2006 to august 2008

Basic pension * 11.725135=arrears from 01.01.2006 to 31.08.2008
40% of arrears is to be given with September,2008 pension and balance in 2009-10
for exact calculation check calculator below

FILL ONLY TWO YELLOW CELL(SELECT 1-36 CODE FROM ABOVE CHART)(LARGE VIEW)

LARGE VIEWMinimum Pension:
HOW TO USE THIS CALCULATOR

OPEN SHEET “DETAIL” IF NOT OPENED BY DEFAULT
FILL PAY SCALE CODE, 1-36 ,CORRESPONDING TO YOUR OLD FIFTH PAY SCALE,FROM CHART GIVEN BELOW OR FROM SHEET “CODE LIST”
FILL YOUR BASIC PENSION AS ON 01.01.2006 EXCLUDING DP,DA,OR OTHER ALLOWANCE
NOTHING ELSE REQUIRED ,CHECK YOUR CALCULATION
IF YOUR AGE IS OLD THAN 80 THAN FILL DATE OF BIRTH COLUMN ALSO OTHER LEFT AS IT IS.

THIS CALCULATOR WILL BE AVAILABLE FOR DOWNLOAD ON 08.09.2008 for download mail me guptarajin2002 at the rate yahoo.co.in
Commission has recommended a minimum of 3330 rs pension except DA instead of earlier Basic plus DP.
But further it has also qualify that basic pension should not be less than 50 % of the initial pay plus grade pay to be fixed corresponding to his old scale in which pensioner has retired basic start corresponding scale .
As the govt has now enhanced the minimum basic pay +grade pay to 7000 from 6660 so new basic minimum pension should be 50 % of the basic pay i.e 50 % of 7000=3500

so in my opinion (NOW CONFIRMED)as explained above no pensioner will get less than 3500 basic pay as on 01.01.2006
The fixation as per this table will be subject to the provision that the revised pension, in no case, shall be lower than fifty percent of the sum of the minimum of the pay in the pay band and the grade pay thereon corresponding to the prerevised pay scale from which the pensioner had retired.

How to Fix new pension:Maximum of this will be your basic pension

2.26 of (old Basic pen )
3500 rs(as explained above)
50 % of minimum( Basic + grade pay )of new pay band corresponding to pay scale from which the pensioner retires
maximum pension 50% of highest pay i.e 50 % of 90000=45000 basic
Maximum Family pension 30% of 90000 i.e 27000.
so after calculation as above take maximum figure as your basic pension as on 01.01.2006 and then reduce the amount by commutation amount as earlier deducted from your old pension

Family pension:

Commission has not changed the % and retain the 30 % formula for the Family pension
Now widow daughter is also eligible for pension
Widow of the pension get family pension after remarriage also on certain conditions
Minimum pension IS 3500
In case Normal and family pension both case certain % increase will be given on attaining the given age

OTHER FEATURES

The Commission recommends that linkage of full pension with 33 years of qualifying service should be dispensed with. Once an employee renders the minimum pensionable service of 20 years, pension should be paid at 50% of the average emoluments received during the past 10 months or the pay last drawn, whichever is more beneficial to the retiring employee.
the Commission recommends that the maximum pecuniary limit of Rs.3.5 lakh on payment of gratuity should be raised to Rs.10 lakh.
Government employees dying in harness, family pension may be paid at enhanced rates for a period of 10 years.
the rates of exgratia may be doubled and raised to Rs.10 lakhs in cases of death occurring due to accidents in the course of performance of duty whether attributable to acts of violence by terrorists, anti-social elements etc. or otherwise and to Rs.15 lakhs in cases of death occurring due to enemy action in international war or border skirmishes or action against militants, terrorists, extremists in the border posts or on account of natural disasters, extreme weather conditions while on duty in the specified high altitude, inaccessible border posts, etc.
Commission has recommended payment of pension equal to 50% of the average emoluments/last pay drawn on completion of 20 years of qualifying service. This will ensure that the willing employees leave the Government at a relatively younger age without waiting to complete 28 years of qualifying service that along with the weightage of 5 years, would entitle them for full pension under the extant rules. No further inducement is, therefore, required for employees who have completed 20 years of qualifying service in the Government.
The revised pension, in no case, shall be lower than fifty percent of the sum of the minimum of the pay in the pay band and the grade pay thereon corresponding to the prerevised pay scale from which the pensioner had retired.
commuation table changed adopted @ 8% rate lic chart applicable for pensioners gets commutation after notification
Medical facility extended to the dependent sons, the medical facilities should be continued in respect of dependent daughters irrespective of their age.
The Commission, recommends that maximum allowable commutation of pension in case of Commissioned Officers should be
increased to 50%. Similar dispensation should also be extended in case of PBORs who are presently allowed to commute 45% of their pension.
Military service pay will be counted for fixation of pension

The Commission, recommends the following revised rates of ex-gratia for families of Defence Forces personnel who die in harness in the
performance of their bonafide official duties:-

download PENSION RESOL 29.08.08 (240KB)
download PENSION OFFICE NOTE(02.09.08)
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

MEDIA ENCLOSURE: http://simpletaxindia.webasyst.net/files/6cpc/ZmlsZT1NVEUw

TEACHERS PAY SCALE AFTER GAZETTE NOTIFICATION
Posted: Sat, 30 Aug 2008 13:03:00 +0000

Teachers old scale has been first revised/upgraded so the they will get the grade pay according to new revised pay scale they has been allotted ,the below table shows old pay scale ,revised pay scale and new pay band and grade pay applicable to different category of the teachers

ALL PAY BANDS REVISED
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

PAY COMMISSION GAZETTE NOTIFICATION 29 AUGUST
Posted: Sat, 30 Aug 2008 11:42:00 +0000

Dear Friends You can download Sixth pay commission Gazette Notification dated 29/08/2008 .you can download with out any rush because we are hosting these file independent of press beuro of India and on separate server so please download it from below link scroll down

please do not click on the picture(link is given below)

Internet explorer used please right click on the link and select “save target as ” to download file smoothly

download Gazette notification of sixth pay commission released on 29 august 2008(pdf)5.76mb)

ALLOWANCES AND OTHER RECOMMENDATION STATUS OF THE SIXTH PAY COMMISSION
KNOW EFFECTIVE DATE OF GRATUITY ,FULL PENSION FROM 20YEARS SERVICE

INCREMENT:all the running pay bands will have annual increments in the form of three percent of total of pay in pay band and the corresponding grade pay.The variable pay increment for high performers in PB_3 increased to 4 %

Payment of Arrears:40 % installment during current financial yera (2008-09) and the remaing 60% in the next financial year(2009-10)
Dearness allownace:2001 series using linking factor 4.63 will be converted .according to this the rate will be Dearness Allowance after CPC approved:
1.01.06 — 0 %
1.07.06 — 2%
1,01.07 — 6 %
1.07.07 — 9 %
1.01.08 — 12%
1.07.08 — 16%
Merger of DA with basic pay not recommended
DA Installments continues to be sanctioned twice a year i.e in jan and july and jan DA will be given with the pay of march and july with september
NPA: continues to Doctors ,no other post added for NPA ,rate remains 25 % example given below
City Compensatory Allownace:abolished
TRANSPORT ALLWANCE:Campus restriction for grant of transport allownce has been removed now employee living in campus also eligible to get Transport allownceweEMPLOYEE DRAWING PAY/GRADEPAY
A-1/A CLASS CITY(RS)
OTHER PLACES

GRADE PAY5400 & ABOVE IN NEW PAY BANDS &HAG AND CABINET SECT
3200+dA there on
1600+ da thereon

old basic 4000 or more or new basic 7440 or more in pb-1 not covered in above one
1600+da there on
800+ da there on

other less than old basic 4000 and 7440 ne pay
600+da there on
400 +da thereon

House Rent Allwance:Revised classification of cities and towns on population criteria
revised categories(old categories)
HRA AS %of [BASIC PAY+GRADE PAY +MILITRY SERVICSE PAY (MSP*) +NPA*] *(IF APPLICABLE)

50 lakhs & above
X New cat(earlier named as A-1)
30%

50-5 lakhs
Y new name(earlier as A,B-1,B-2)
20%

below 5 lakhs
Z (earlier c or unclasified)
10%

No arrears of allownces except DA ,other allownce are applicable from 01.09.2008

Caretaking Allowance:increased to 10% of (basic plus grade pay)
Inflation free allowances:Below given allowances shall autometically increased by 25 % when da rate goes up by 5o %
Family Accomodation Allowance for CPMF personnel:payable @ the lowest rate of HRA for all CPMFs personnel who are not eligible for either rent free accomodation /Hra or CILQ

Cycle,Washing,Cash handling,Special allowance,Night duty,Split Duty,allowances specific to different ministries/department/organisation are Doubled

Uniform allowances:Post
intial grant
renewal grant

Personnel,and officers in CPMFs/CPOs/RPF/IPS
14000
3000(PAYABLE AFTER EVERY THREE YEARS)

COAST GAURD OFFICERS
16000
5000

KIT MAINTAIN ALL(IF EARLIER APPLICABLE)
DOUBLE FROM EARLIER
NA

UNIFORM ALLOWANCES TO NURSES
500 RS PER MONTH
NA

Childeren Education allowance:and reimbursement of tuition fee has been mergered and maximum limit fixed to 1000 per month per child ,upto maximum 2 child
Hostel Subsidy:upto maximum 3000 per month per child ,max two child

Project Allowance:category
Project allownce

forpsot in the grade pay of rs 5400 and above Rs.1500Pm

for other posts Rs.1000 Pm

special compensatory (remort locality) allowancecategory Part-A
Part-B Part-C Part-D
forpsot in the grade pay of rs 5400 and above 2600
2100
1500
400

for other posts 2000
1600
1200
320

special compensatory (hill area)allowance /bad climate allownace/trible area allownace
category
bad climate/tribal area allowance
Special Comopensatory (hill area allownace)

forpsot in the grade pay of rs 5400 and above
400 pm
600 pm

for other posts
Rs240 pm.
Rs 480 pm.

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

MEDIA ENCLOSURE: http://simpletaxindia.webasyst.net/files/6cpc/ZmlsZT1NVEE1

SIXTH PAY COMMISSION NEW PAY BAND IN GAZETTE NOTIFIACTION ON 29/08/2008
Posted: Sat, 30 Aug 2008 09:31:00 +0000

PRESS RELEASE OF CABINET APPROVAL
IMPLEMENTATION OF THE RECOMMENDATIONS OF SIXTH CENTRAL PAY COMMISSION

The Union Cabinet today gave its approval for implementation of the recommendations of the Sixth Central Pay Commission. The revised pay scales will come into effect from 1/1/2006 and revised rates of allowances from 1/9/2008. The Cabinet has also decided that arrears will be paid in cash in two instalments – first instalment of 40% during the current year (2008-09) and the remaining 60% in the next financial year (2009-10).

2. The Cabinet has broadly accepted the recommendations of Sixth CPC with some modifications in the wake of representations received from various sections/Associations of Central Government employees. The new system of four Pay Bands with 20 Grade Pays recommended by the Commission has been accepted with some minor modifications.

3. The minimum Basic Pay for a Government servant has been increased to Rs.7000 from Rs.6660 recommended by the Sixth CPC. Consequently, the total emoluments of an employee at the lowest level will exceed Rs.10,000 p.m., including allowances.

4. The other highlights of the Cabinet decision covering all Government employees including the Defence Forces are:-

(i) Enhancement in the fitment in revised pay bands, which was recommended by the Sixth CPC to be based on multiplication factor of 1.74 to 1.86. This would result in increased emoluments for Government employees.

(ii) Increase in the rate of annual increment from 2.5% to 3%.

(iii) Removal of Campus restriction for grant of Transport Allowance.

(iv) Increase in Transport Allowance at the lowest level to Rs.600 (from Rs.400 in A-1/A class cities recommended by the Sixth CPC) and Rs.400 (from Rs.300 in other cities recommended by the Sixth CPC).

(v) At least three promotions have been assured for all Defence Forces’ personnel and civilian employees under the modified Assured Career Progression (ACP) Scheme. While the civilians would get it after 10, 20 and 30 years of service, the Defence Forces Jawans would get ACP in 8, 16 and 24 years.

5. For the Armed Forces personnel, the Commission, for the first time recommended a Military Service Pay (MSP). The Cabinet has increased the rate of MSP for PBORs to Rs.2000 from Rs.1000 recommended by the Commission. The Officers of the Defence Forces would get an MSP of Rs.6000 over and above their Pay.

6. The middle level officers of the Defence Forces namely Colonels and Brigadiers have been placed in the highest Pay Band of PB-4.

7. Senior Lt. Generals overlooked for promotion as Army Commanders due to lack of residual service would now get the grade of Army Commander (Secretary’s grade). In the case of existing Major Generals/Lt. Generals, MSP will be taken into account notionally for fixation of pay on 1/1/2006.

8. As replacement of the pay scale of Rs.24050-26000, a separate pay scale has been carved for DGPs, PCCFs, GM (Railways), members of the Boards of Income Tax, Customs & Central Excise, Postal and Ordnance Factories, among others, who were in this pre-revised scale. This would take them to the level of Rs.80000 in two years as against three years in the pre-revised scale.

9. Further, the IPS Pay Rules and the Indian Forest Service Pay Rules will be appropriately modified to provide in each State cadre one post of DGP and one post of PCCF at the apex level of Rs.80000 for heading their respective Forces.

10. Middle level Police and Civilian officers i.e. DIGs, Conservator of Forests, Scientists E & F, Superintending Engineers, Directors, Additional Commissioners of Income Tax and Central Excise and posts in equivalent grades have also been placed in PB-4.

11. Other salient decisions taken by the Cabinet are:-

(i) The lower limits of Disability Pension for Defence personnel to be doubled from Rs.1550 to Rs.3100. War Disability Pension to be granted at 60%;

(ii) The rates of Special Forces Allowance for Army and Air Force to be equated with navy’s Marine Commando Allowance;

(iii) For the officers of Central Para Military Forces, all the posts of Additional DIG upgraded to DIG level by the Pay Commission to continue to be manned by the cadre officers of CPMFs;

(iv) For the Railway employees who are in receipt of Running Allowance, this allowance will be taken into account while fixing their pay in revised pay bands;

(v) Government has continued the present position of granting Group A scale to Group B officers after 4 years of service and these officers would be placed in PB-3 instead of PB-2 recommended by the Sixth CPC. This would benefit Group B officers of the Railways, Accounts Services, CSS, CSSS and DANICS & DANIPS.

(vi) For Doctors, the Cabinet has approved promotions under the Dynamic ACP Scheme upto Senior Administrative Grade (Joint Secretary level) for Doctors with 20 years of service. Counting of Dearness Allowance (DA) on Non-Practicing Allowance (NPA) as on 01.01.2006 for fixing their pay in revised pay bands has also been approved;

(vii) For the scientists, continuation of the existing system of grant of Special Pay of Rs.2000 p.m. to Scientists G on promotion and doubling of the amount to Rs.4000 p.m. in Departments of Space and Atomic Energy and Defence Research & Development Organisation (DRDO) has been recommended.

12. The financial implications in 2008-09 on account of the implementation of the recommendations of the Sixth Central Pay Commission as modified by the Cabinet will be around Rs.15700 crore on the Central Budget and Rs.6400 crore on the Railway Budget.

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

ALLOWANCES AFTER GAZETTE NOTIFICATION:SIXTH PAY COMMISSION
Posted: Sat, 30 Aug 2008 02:41:00 +0000

ALLOWANCES AND OTHER RECOMMENDATION STATUS OF THE SIXTH PAY COMMISSION
KNOW EFFECTIVE DATE OF GRATUITY ,FULL PENSION FROM 20YEARS SERVICE

INCREMENT:all the running pay bands will have annual increments in the form of three percent of total of pay in pay band and the corresponding grade pay.The variable pay increment for high performers in PB_3 increased to 4 %

Payment of Arrears:40 % installment during current financial yera (2008-09) and the remaing 60% in the next financial year(2009-10)
Dearness allownace:2001 series using linking factor 4.63 will be converted .according to this the rate will be Dearness Allowance after CPC approved:
1.01.06 — 0 %
1.07.06 — 2%
1,01.07 — 6 %
1.07.07 — 9 %
1.01.08 — 12%
1.07.08 — 16%
Merger of DA with basic pay not recommended
DA Installments continues to be sanctioned twice a year i.e in jan and july and jan DA will be given with the pay of march and july with september
NPA: continues to Doctors ,no other post added for NPA ,rate remains 25 % example given below
City Compensatory Allownace:abolished
TRANSPORT ALLWANCE:Campus restriction for grant of transport allownce has been removed now employee living in campus also eligible to get Transport allownceweEMPLOYEE DRAWING PAY/GRADEPAY
A-1/A CLASS CITY(RS)
OTHER PLACES

GRADE PAY5400 & ABOVE IN NEW PAY BANDS &HAG AND CABINET SECT
3200+dA there on
1600+ da thereon

old basic 4000 or more or new basic 7440 or more in pb-1 not covered in above one
1600+da there on
800+ da there on

other less than old basic 4000 and 7440 ne pay
600+da there on
400 +da thereon

House Rent Allwance:Revised classification of cities and towns on population criteria
revised categories(old categories)
HRA AS %of [BASIC PAY+GRADE PAY +MILITRY SERVICSE PAY (MSP*) +NPA*] *(IF APPLICABLE)

50 lakhs & above
X New cat(earlier named as A-1)
30%

50-5 lakhs
Y new name(earlier as A,B-1,B-2)
20%

below 5 lakhs
Z (earlier c or unclasified)
10%

No arrears of allownces except DA ,other allownce are applicable from 01.09.2008

Caretaking Allowance:increased to 10% of (basic plus grade pay)
Inflation free allowances:Below given allowances shall autometically increased by 25 % when da rate goes up by 5o %
Family Accomodation Allowance for CPMF personnel:payable @ the lowest rate of HRA for all CPMFs personnel who are not eligible for either rent free accomodation /Hra or CILQ

Cycle,Washing,Cash handling,Special allowance,Night duty,Split Duty,allowances specific to different ministries/department/organisation are Doubled

Uniform allowances:Post
intial grant
renewal grant

Personnel,and officers in CPMFs/CPOs/RPF/IPS
14000
3000(PAYABLE AFTER EVERY THREE YEARS)

COAST GAURD OFFICERS
16000
5000

KIT MAINTAIN ALL(IF EARLIER APPLICABLE)
DOUBLE FROM EARLIER
NA

UNIFORM ALLOWANCES TO NURSES
500 RS PER MONTH
NA

Childeren Education allowance:and reimbursement of tuition fee has been mergered and maximum limit fixed to 1000 per month per child ,upto maximum 2 child
Hostel Subsidy:upto maximum 3000 per month per child ,max two child

Project Allowance:category
Project allownce

forpsot in the grade pay of rs 5400 and above Rs.1500Pm

for other posts Rs.1000 Pm

special compensatory (remort locality) allowancecategory Part-A
Part-B Part-C Part-D
forpsot in the grade pay of rs 5400 and above 2600
2100
1500
400

for other posts 2000
1600
1200
320

special compensatory (hill area)allowance /bad climate allownace/trible area allownace
category
bad climate/tribal area allowance
Special Comopensatory (hill area allownace)

forpsot in the grade pay of rs 5400 and above
400 pm
600 pm

for other posts
Rs240 pm.
Rs 480 pm.

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

SIXTH PAY CALCULATION AFTER GAZETTE NOTIFICATION
Posted: Sat, 30 Aug 2008 01:42:00 +0000

Dear viewer ,we have given below the pay calculation examples as given in the notification so these are authentic calculation & there is no doubt in them now what so ever so 100% correct so check them now ,revised pay bands also given as given in the gazette notification so fix your pay your self ,as the calculators given on the net are not updated so do it your self otherwise you have to face problems or there will be errors in your calculation we will add more example so please do visit us regularly.

bunching benefit for every two stages

new pay bands after gazette notification dated 29.08.2008

PAY FIXATION FOR MEDICAL OFFICER AND NPA CALCULATIONS

ALLOWANCES AND OTHER RECOMMENDATION STATUS OF THE SIXTH PAY COMMISSION
KNOW EFFECTIVE DATE OF GRATUITY ,FULL PENSION FROM 20YEARS SERVICE

INCREMENT:all the running pay bands will have annual increments in the form of three percent of total of pay in pay band and the corresponding grade pay.The variable pay increment for high performers in PB_3 increased to 4 %

Payment of Arrears:40 % installment during current financial yera (2008-09) and the remaing 60% in the next financial year(2009-10)
Dearness allownace:2001 series using linking factor 4.63 will be converted .according to this the rate will be Dearness Allowance after CPC approved:
1.01.06 — 0 %
1.07.06 — 2%
1,01.07 — 6 %
1.07.07 — 9 %
1.01.08 — 12%
1.07.08 — 16%
Merger of DA with basic pay not recommended
DA Installments continues to be sanctioned twice a year i.e in jan and july and jan DA will be given with the pay of march and july with september
NPA: continues to Doctors ,no other post added for NPA ,rate remains 25 % example given below
City Compensatory Allownace:abolished
TRANSPORT ALLWANCE:Campus restriction for grant of transport allownce has been removed now employee living in campus also eligible to get Transport allownceweEMPLOYEE DRAWING PAY/GRADEPAY
A-1/A CLASS CITY(RS)
OTHER PLACES

GRADE PAY5400 & ABOVE IN NEW PAY BANDS &HAG AND CABINET SECT
3200+dA there on
1600+ da thereon

old basic 4000 or more or new basic 7440 or more in pb-1 not covered in above one
1600+da there on
800+ da there on

other less than old basic 4000 and 7440 ne pay
600+da there on
400 +da thereon

House Rent Allwance:Revised classification of cities and towns on population criteria
revised categories(old categories)
HRA AS %of [BASIC PAY+GRADE PAY +MILITRY SERVICSE PAY (MSP*) +NPA*] *(IF APPLICABLE)

50 lakhs & above
X New cat(earlier named as A-1)
30%

50-5 lakhs
Y new name(earlier as A,B-1,B-2)
20%

below 5 lakhs
Z (earlier c or unclasified)
10%

No arrears of allownces except DA ,other allownce are applicable from 01.09.2008

Caretaking Allowance:increased to 10% of (basic plus grade pay)
Inflation free allowances:Below given allowances shall autometically increased by 25 % when da rate goes up by 5o %
Family Accomodation Allowance for CPMF personnel:payable @ the lowest rate of HRA for all CPMFs personnel who are not eligible for either rent free accomodation /Hra or CILQ

Cycle,Washing,Cash handling,Special allowance,Night duty,Split Duty,allowances specific to different ministries/department/organisation are Doubled

Uniform allowances:Post
intial grant
renewal grant

Personnel,and officers in CPMFs/CPOs/RPF/IPS
14000
3000(PAYABLE AFTER EVERY THREE YEARS)

COAST GAURD OFFICERS
16000
5000

KIT MAINTAIN ALL(IF EARLIER APPLICABLE)
DOUBLE FROM EARLIER
NA

UNIFORM ALLOWANCES TO NURSES
500 RS PER MONTH
NA

Childeren Education allowance:and reimbursement of tuition fee has been mergered and maximum limit fixed to 1000 per month per child ,upto maximum 2 child
Hostel Subsidy:upto maximum 3000 per month per child ,max two child

Project Allowance:category
Project allownce

forpsot in the grade pay of rs 5400 and above Rs.1500Pm

for other posts Rs.1000 Pm

special compensatory (remort locality) allowancecategory Part-A
Part-B Part-C Part-D
forpsot in the grade pay of rs 5400 and above 2600
2100
1500
400

for other posts 2000
1600
1200
320

special compensatory (hill area)allowance /bad climate allownace/trible area allownace
category
bad climate/tribal area allowance
Special Comopensatory (hill area allownace)

forpsot in the grade pay of rs 5400 and above
400 pm
600 pm

for other posts
Rs240 pm.
Rs 480 pm.

check revised calculator with arrears from here
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

ITAX RETURN FILING AFTER DUE DATE PENALTY
Posted: Wed, 27 Aug 2008 10:44:00 +0000

Dear Friends,

Now A days all tax consultant ,business man,specially persons who has Earned salary income are in rush so that they can file their income tax return by due date to meet the deadline i.e 31 July 2008 .we also one of them.As you all may be aware that due date of filing of income tax return

In case of person who are not liable to get their accounts audited is 31.07.2008
In case of person who liable to get their accounts audit is 30.09.2008
In first case person who has earned income from salary ,pension, interest income ,capital gain , house property and person owning small business and not liable to get their accounts audited are covered.

So net shell every body is trying to meet the deadline ie 31.07.2008 ,I and you are also doing efforts in this direction ,but do you know what is the penalty if some one has not filed his return on time ……………..i.e 31st July 2008.

any guesses……….

no guess ,I will tell you ,In fact there is no penalty as such for this fault ,absolutely no penalty ,do you believe ,I have said that there is no penalty on late filing of return as such.But this is the fact .Specific penalty for late filing of return is prescribed u/s 271F which is briefed here under

“if a person failure to furnish return of income as required by section 139 before the end of relevant assessment year ,the assessing officer may impose a penalty of Rs 5000/-”

so this section says end of relevant assessment year ,as for previous year 2007-08 , assessment year is 2008-09 and its end on 31.03.2009 ,means there is no liability for late filing of income tax return up to 31.03.2009 and after that assessing officer can impose a penalty of 5000,and that is also his power which he may or may not exercise.

Now you would like to know why people are so much worried about the last date ,the reason is that as last date has been linked with various other section of the income tax act ,so it is significant in that manner .

so I have given some impact of late filing of the Income tax return.

Impact of late filing of Income tax return

Interest u/s 234A:If there is tax due after deducting advance tax ,TDS and self assessment tax than interest will be applicable @1% per month and part thereof up to the date of filing of the return besides interest applicable u/s 234B or 234C.Means this interest is applicable only if there is any tax payable in your return .
Loss of Interest on refund:You may loose interest on refund u/s 244A as delay in filing is attributable to assessee for the period by which you have filed late return.
Audit Report:Person who are liable to get their accounts audited should get the audit report on or before the due date of filing return i.e 30.09.2008.
Revised return :Late /belated return can not be revised .

Not able to carry forward the losses under various heads:you are not able to carry forward following type of losses if file return after due date
Speculation loss
business loss excluding loss due to unabsorbed depreciation and capital exp on scientific research
short term capital loss
long term capital loss
loss due to owning and maint. of horse races
However there is no impact on following type of losses even if return is furnished after the due date

loss from house property
business loss on account of unabsorbed depreciation and capital expenditure on scientific research.
so if you are ambit of the above three points then you should furnish your return up to 31.07.2008 or 30.09.2008 as the case may be without any penalty.

Person who can afford to file late return

If you have

deposited your all tax or due taxes has been deducted by your employer and nothing is due or
you are not claiming a Major amount as refund or

you have no losses to be carried forward

then you can fill return up to the end of the assessment year ie 31.03.2009 without any penalty.

Person who should file return on time.

If you have

balance tax to be deposited or short fall of tax or

huge amount of refund due to you or

you have losses to be carried forwarded as explained above(though delay can be condoned as per circular 8/2001 DT 16.5.2001 on fulfilling of certain condition)
then rush to the department asap so that return can be filled on time.

NOTE:Friends the all things as explained above is to not encourage people to file voluntarily late return but only to inform taxpayers their liability so that they can take informed decision.

related link
Download ITR FORM with instructions in excel/pdf
Download ITR 1-8 free efiling software by kdk software
Free help for regsitartion ,name error on efiling retun portal
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

TDS u/s 194-J :Scope of Professional service extended
Posted: Tue, 26 Aug 2008 03:29:00 +0000

After taking Clue from the success of IPL(Indian Premier league) and money involved in it ,as you have heard at the time of IPL is running that department is exploring the way how to collect or tax the event or under which provision they can be called but they find little provisions so now the department has extended the scope of the Services covered under section 194J and included the various persons involved in the games like players,umpires etc etc.No doubt this section will be applicable to all the sports but its clear that it has been added specially for the Indian Cricketers as they are earnings are too high to absorb by the Department.Even columnist & commentators have not been spared .Complete Notification is given here under

SECTION 194JOF THE INCOME-TAX ACT, 1961-DEDUCTION AT SOURCE OF TAX – NOTIFIED PROFESSIONAL SERVICES
In exercise of the powers conferred by clause (a) of the Explanation to section 194J of the Income Tax Act, 1961, Central Board of Direct Taxes hereby notifies the services rendered by following persons in relation to the sports activities as “Professional Services” for the purpose of the said section, namely: –
Sports Persons,
Umpires and Referees,
Coaches and Trainers,
Team Physicians and Physiotherapists,
Event Managers,
Commentators,
Anchors and
Sports Columnists.
2. This notification shall come into force with effect from the date of its publication in the Official Gazette.
NOTIFICATION NO. 88/2008/F.NO. 275/43/2008-IT(B), DATED 21-8-08
Please comment
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

CA CLUB INDIA.COM MEET 23.08.2008,I ENJOYED IT
Posted: Mon, 25 Aug 2008 12:27:00 +0000

This Saturday,I have privileged to attend a meet at Delhi ,organized By the CACLUBINDIA.com.Entries were on Invitation only.On receiving the invitation I was very thrilled but I was in two minds when my rail return ticket could not be confirmed,From our city the Journey is of 5 hours for Delhi.

I have decided to go ,After attending the meet ,I am happy on my decision ,I have been rewarded for it with the warm welcome,good hosting,smiling charming CEO ,Vivek jain ,Love and affection & many more..and by two nice T-Shirts.

Before I write some thing about Meet or the website ,I am telling you that CEO of the website ,Mr Vivek Jain is of just 26 and He is working for the welfare of the community at large for last eight year thorough various mediums,I am very impressed with his personality,One think more for Him that he is not qualified as CA but he has very good knowledge of the field.Deputy CEO of the Website CA Nikita is also ever charming and charismatic.

Now about the website ,CA CLUB INDIA ,is a informal,Interactive community website for the finance professional like CA,CS.ICWA ,MBA and also good for students perusing these courses.Its a platform where we can share our view ,get other view ,read expert view and ask question to them ,can download useful file in excel and many more.Its a complete site for Finance Professional .Now it has a member strength of 82000 and alexa rating in India is around 1000..I wish them a success in the future……..

Click on slide show to view slide & all the pictures,and guess my photo from all the photo ,and write about your guess in comment section ,clue is that my age is 33,so guess
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

SIXTH PAY COMMISSION PENSION CALCULATOR
Posted: Sun, 24 Aug 2008 05:42:00 +0000

Dear Friends ,

The sixth pay commission has given pensioner very good increase in their pension ,so general pension fitment multiply factor is 2.26 of basic pension(updated) as per annex attached with the sixth pay commission report
Minimum Pension:

Commission has recommended a minimum of 3330 rs pension except DA instead of earlier Basic plus DP.
But further it has also qualify that basic pension should not be less than 50 % of the initial pay plus grade pay to be fixed corresponding to his old scale in which pensioner has retired basic start corresponding scale .
As the govt has now enhanced the minimum basic pay +grade pay to 7000 from 6660 so new basic minimum pension should be 50 % of the basic pay i.e 50 % of 7000=3500

so in my opinion (NOW CONFIRMED)as explained above no pensioner will get less than 3500 basic pay as on 01.01.2006
The fixation as per this table will be subject to the provision that the revised pension, in no case, shall be lower than fifty percent of the sum of the minimum of the pay in the pay band and the grade pay thereon corresponding to the prerevised pay scale from which the pensioner had retired.

How to Fix new pension:Maximum of this will be your basic pension

2.26 of (old Basic pen )
3500 rs(as explained above)
50 % of minimum( Basic + grade pay )of new pay band corresponding to pay scale from which the pensioner retires
maximum pension 50% of highest pay i.e 50 % of 90000=45000 basic
Maximum Family pension 30% of 90000 i.e 27000.
so after calculation as above take maximum figure as your basic pension as on 01.01.2006 and then reduce the amount by commutation amount as earlier deducted from your old pension

FILL ONLY TWO YELLOW CELL(SELECT 1-36 CODE FROM ABOVE CHART)LARGE VIEW
LARGE VIEW
HOW TO USE THIS CALCULATOR

OPEN SHEET “DETAIL” IF NOT OPENED BY DEFAULT
FILL PAY SCALE CODE, 1-36 ,CORRESPONDING TO YOUR OLD FIFTH PAY SCALE,FROM CHART GIVEN BELOW OR FROM SHEET “CODE LIST”
FILL YOUR BASIC PENSION AS ON 01.01.2006 EXCLUDING DP,DA,OR OTHER ALLOWANCE
NOTHING ELSE REQUIRED ,CHECK YOUR CALCULATION
IF YOUR AGE IS OLD THAN 80 THAN FILL DATE OF BIRTH COLUMN ALSO OTHER LEFT AS IT IS.

THIS CALCULATOR WILL BE AVAILABLE FOR DOWNLOAD ON 08.09.2008 for download mail me guptarajin2002 at the rate yahoo.co.in

Family pension:

Commission has not changed the % and retain the 30 % formula for the Family pension
Now widow daughter is also eligible for pension
Widow of the pension get family pension after remarriage also on certain conditions
Minimum pension IS 3500
In case Normal and family pension both case certain % increase will be given on attaining the given age

OTHER FEATURES

The Commission recommends that linkage of full pension with 33 years of qualifying service should be dispensed with. Once an employee renders the minimum pensionable service of 20 years, pension should be paid at 50% of the average emoluments received during the past 10 months or the pay last drawn, whichever is more beneficial to the retiring employee.
the Commission recommends that the maximum pecuniary limit of Rs.3.5 lakh on payment of gratuity should be raised to Rs.10 lakh.
Government employees dying in harness, family pension may be paid at enhanced rates for a period of 10 years.
the rates of exgratia may be doubled and raised to Rs.10 lakhs in cases of death occurring due to accidents in the course of performance of duty whether attributable to acts of violence by terrorists, anti-social elements etc. or otherwise and to Rs.15 lakhs in cases of death occurring due to enemy action in international war or border skirmishes or action against militants, terrorists, extremists in the border posts or on account of natural disasters, extreme weather conditions while on duty in the specified high altitude, inaccessible border posts, etc.
Commission has recommended payment of pension equal to 50% of the average emoluments/last pay drawn on completion of 20 years of qualifying service. This will ensure that the willing employees leave the Government at a relatively younger age without waiting to complete 28 years of qualifying service that along with the weightage of 5 years, would entitle them for full pension under the extant rules. No further inducement is, therefore, required for employees who have completed 20 years of qualifying service in the Government.
The revised pension, in no case, shall be lower than fifty percent of the sum of the minimum of the pay in the pay band and the grade pay thereon corresponding to the prerevised pay scale from which the pensioner had retired.

Medical facility extended to the dependent sons, the medical facilities should be continued in respect of dependent daughters irrespective of their age.
The Commission, recommends that maximum allowable commutation of pension in case of Commissioned Officers should be
increased to 50%. Similar dispensation should also be extended in case of PBORs who are presently allowed to commute 45% of their pension.
Military service pay will be counted for fixation of pension

The Commission, recommends the following revised rates of ex-gratia for families of Defence Forces personnel who die in harness in the
performance of their bonafide official duties:-

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

SIXTH PAY COMMISSION -LEAVE ENCASHMENT
Posted: Fri, 22 Aug 2008 17:07:00 +0000

Sixth pay commission recommends the following benefits regarding leave and its encashment benefits

5 day week will continue
A(ll gazetted Holidays to go…..means no holidays any more but this recommendation not accepted by the cabinet
Only three National Holidays:15 August,26 January ,2 October
Instead of Gazetted Holidays restricted leaves has been increased to 8 from 2
HOD can declare two restricted leave for all the staff if there are some practical problems

If such holidays are declared than restricted leave of every employee will be deducted
12 Casual leaves for physical disabled employees
Teachers,Principals and Head Masters working in schools and Librarians, Laboratory Assistants and Watermen working in schools have been allowed the facility of half pay
leave at par with the other central Govt employees
commission suggests that staggered working hours should be for working women

Women can come for late and can go late or come early and go early subject to that they must be present between 11 am to 4 pm.(its a suggestion)

Maternity leave has been Increased to 180 days from 135 days.
Two year more leave is also allowed for child care in continuation of maternity leave.
Leave encashment for Defence personal has been de linked from number of yers served now they can get leave encashment upto 300 days without linking with number of years severed

Women officers in army are also allowed 6 months maternity leave earlier it was two months
The Commission recommends that while no change may be made in the maximum
number of EL that can be accumulated and encashed, whether in service or at the time of retirement/leaving the Government, however, the number of EL encashed while in service should be excluded from the overall ceiling of encashment of 300 days EL
allowed at the time of retirement.
Earned Leave and Half Pay Leave should be considered for encashment of leave
subject to the overall limit of 300 days. The provisions relating to encashment of Earned Leave shall continue unchanged. Half Pay Leave will be encashable at the rate equal to half the amount of leave salary payable during Earned Leave without any reduction being made on account of pension payable. To make up the shortfall in Earned Leave, no commutation of Half Pay Leave shall be permissible.
other related pages
SIXTH PAY CALCULATION AFTER GAZETTE NOTIFICATION
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

PAY CALCULATOR :SIXTH PAY COMMISSION
Posted: Thu, 21 Aug 2008 01:38:00 +0000

Dear friends ,

I have collected some use ful calculators from net for calculation of the arrears of sixth pay commission .As per pay commission report allowances and Military pay will be given prospectively and other difference will be given to you

we have created a new calculator revisde on 16.09.2008 here

How to calculate New Pay as per approval by the cabinet,Its very simple ,infact they have given us noting but increase in allowance and grade pay plus increase in terminal benefit.suppose you have basic as on 1.1.06 as 10000 so u are getting 50% DP (5000) and 24% DA on (basic+DP i.e 10000+5400=15000) =3600 so total of basic plus Dp plus DA is =10000+5000+3600=18600 and what the commission/cabinet has done just give a formula of new basic as old basicX1.86=18600 and merged the DP and DA(24%) as on 1.01.06 means just arithmetic calculation noting else so in most of the case if you want to know your new basic pay as per cabinet approval just add you old basic plus dp plus da as on 01.01.2006 noting else .and to know your grade pay just check what is correspondent scale/pay band you have been given against your old pay scale and take the grade pay accordingly .

so new basic pay can be calculated as follows as on 01.01.2006

old basic plus old dp plus old da as on 01.01.2006=new basic pay as per cabinet approval or
old basic pay X1.86=new basic pay as per cabinet approval rounded to multiple of 10
so your arrears would be month from 01.01.2006 multiply by grade pay for which you are eligible and DA (to be announced) on new basic pay and on grade pay ,allowances are given prospectively from 01.09.2008 so no arrears calculation for allowances.

read the complete press release by the cabinet

IMPLEMENTATION OF THE RECOMMENDATIONS OF SIXTH CENTRAL PAY COMMISSION

——————————————————————————–

The Union Cabinet today gave its approval for implementation of the recommendations of the Sixth Central Pay Commission. The revised pay scales will come into effect from 1/1/2006 and revised rates of allowances from 1/9/2008. The Cabinet has also decided that arrears will be paid in cash in two instalments – first instalment of 40% during the current year (2008-09) and the remaining 60% in the next financial year (2009-10).

2. The Cabinet has broadly accepted the recommendations of Sixth CPC with some modifications in the wake of representations received from various sections/Associations of Central Government employees. The new system of four Pay Bands with 20 Grade Pays recommended by the Commission has been accepted with some minor modifications.

3. The minimum Basic Pay for a Government servant has been increased to Rs.7000 from Rs.6660 recommended by the Sixth CPC. Consequently, the total emoluments of an employee at the lowest level will exceed Rs.10,000 p.m., including allowances.

4. The other highlights of the Cabinet decision covering all Government employees including the Defence Forces are:-

(i) Enhancement in the fitment in revised pay bands, which was recommended by the Sixth CPC to be based on multiplication factor of 1.74 to 1.86. This would result in increased emoluments for Government employees.

(ii) Increase in the rate of annual increment from 2.5% to 3%.

(iii) Removal of Campus restriction for grant of Transport Allowance.

(iv) Increase in Transport Allowance at the lowest level to Rs.600 (from Rs.400 in A-1/A class cities recommended by the Sixth CPC) and Rs.400 (from Rs.300 in other cities recommended by the Sixth CPC).

(v) At least three promotions have been assured for all Defence Forces’ personnel and civilian employees under the modified Assured Career Progression (ACP) Scheme. While the civilians would get it after 10, 20 and 30 years of service, the Defence Forces Jawans would get ACP in 8, 16 and 24 years.

5. For the Armed Forces personnel, the Commission, for the first time recommended a Military Service Pay (MSP). The Cabinet has increased the rate of MSP for PBORs to Rs.2000 from Rs.1000 recommended by the Commission. The Officers of the Defence Forces would get an MSP of Rs.6000 over and above their Pay.

6. The middle level officers of the Defence Forces namely Colonels and Brigadiers have been placed in the highest Pay Band of PB-4.

7. Senior Lt. Generals overlooked for promotion as Army Commanders due to lack of residual service would now get the grade of Army Commander (Secretary’s grade). In the case of existing Major Generals/Lt. Generals, MSP will be taken into account notionally for fixation of pay on 1/1/2006.

8. As replacement of the pay scale of Rs.24050-26000, a separate pay scale has been carved for DGPs, PCCFs, GM (Railways), members of the Boards of Income Tax, Customs & Central Excise, Postal and Ordnance Factories, among others, who were in this pre-revised scale. This would take them to the level of Rs.80000 in two years as against three years in the pre-revised scale.

9. Further, the IPS Pay Rules and the Indian Forest Service Pay Rules will be appropriately modified to provide in each State cadre one post of DGP and one post of PCCF at the apex level of Rs.80000 for heading their respective Forces.

10. Middle level Police and Civilian officers i.e. DIGs, Conservator of Forests, Scientists E & F, Superintending Engineers, Directors, Additional Commissioners of Income Tax and Central Excise and posts in equivalent grades have also been placed in PB-4.

11. Other salient decisions taken by the Cabinet are:-

(i) The lower limits of Disability Pension for Defence personnel to be doubled from Rs.1550 to Rs.3100. War Disability Pension to be granted at 60%;

(ii) The rates of Special Forces Allowance for Army and Air Force to be equated with navy’s Marine Commando Allowance;

(iii) For the officers of Central Para Military Forces, all the posts of Additional DIG upgraded to DIG level by the Pay Commission to continue to be manned by the cadre officers of CPMFs;

(iv) For the Railway employees who are in receipt of Running Allowance, this allowance will be taken into account while fixing their pay in revised pay bands;

(v) Government has continued the present position of granting Group A scale to Group B officers after 4 years of service and these officers would be placed in PB-3 instead of PB-2 recommended by the Sixth CPC. This would benefit Group B officers of the Railways, Accounts Services, CSS, CSSS and DANICS & DANIPS.

(vi) For Doctors, the Cabinet has approved promotions under the Dynamic ACP Scheme upto Senior Administrative Grade (Joint Secretary level) for Doctors with 20 years of service. Counting of Dearness Allowance (DA) on Non-Practicing Allowance (NPA) as on 01.01.2006 for fixing their pay in revised pay bands has also been approved;

(vii) For the scientists, continuation of the existing system of grant of Special Pay of Rs.2000 p.m. to Scientists G on promotion and doubling of the amount to Rs.4000 p.m. in Departments of Space and Atomic Energy and Defence Research & Development Organisation (DRDO) has been recommended.

12. The financial implications in 2008-09 on account of the implementation of the recommendations of the Sixth Central Pay Commission as modified by the Cabinet will be around Rs.15700 crore on the Central Budget and Rs.6400 crore on the Railway Budget.

download above press release in word 31kb
press release on implementation 6th pay commission

Full Download:6th CPC Report | Annex
other major recommandation by sixth pay commission
Military pay

Full Download:6th CPC Report | Annex

OTHER HIGHLIGHTS

# National Holidays – 3(NOT ACCEPTED BY CABINET)

# Gazette Holidays to be canceled(NOT ACCEPTED BY CABINET)

# Pay hike will be implemented from January 01, 2006
# Maternity Leave : 6 Months
# HRA in A-1 Cities – 30% (Unchanged)
# HRA in A, B, B-1 Cities – 20%
# HRA other cities 10%

# Increase in Transport Allowance at the lowest level to Rs.600 (from Rs.400 in A-1/A class cities recommended by the Sixth CPC) and Rs.400 (from Rs.300 in other cities recommended by the Sixth CPC).
#Max grauity limit 10 lacs from 3.5 lacs
# Half pay leave will be accounted towards leave en cashment if at the retirement earned leave is less than 300
Full pension 50% if service is of 20years
All Increments in July month
on age 80 pensioner will get extra 20% and on 85 get 30% and on 100 get 100 % more pension
Maternity Leave 180 days

Full Download:6th CPC Report | Annex

The new calculators may have some errors which we be rectified as early as possible in the mean time subscribe our free email service so that you can be notified as and when new calculator is available.this files are excel mecro based and first calculator will open a web page also just ignore the web page opened by the file

Enter your email address:

Delivered by FeedBurner
SIXTH PAY CALCULATION AFTER GAZETTE NOTIFICATION
SIXTH PAY COMMISSION PENSION CALCULATOR
DOWNLOAD COST OF INFLATION INDEX 1981 TO 2009
DOWNLOAD FREE TAX CALCULATOR FROM AY 1995-2009-10
DOWNLOAD FREE CHALLAN 280-281-282-283
DOWNLOAD TDS RATE 2007-08 & 2008-09 FY
DOWNLOAD HRA CALCULATOR
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

MEDIA ENCLOSURE: http://simpletaxindia.googlepages.com/6thpaycommisionimplementation.doc

SIXTH PAY COMMISSION CALCULATOR REVISED
Posted: Tue, 19 Aug 2008 15:26:00 +0000

Full Download:6th CPC Report | Annex
Recommendation given by 6thCPC has been approved by the by the cabinet on 14.08.2008 the Detail of approval press notification is given hereunder for your read reference

IMPLEMENTATION OF THE RECOMMENDATIONS OF SIXTH CENTRAL PAY COMMISSION

——————————————————————————–

The Union Cabinet today gave its approval for implementation of the recommendations of the Sixth Central Pay Commission. The revised pay scales will come into effect from 1/1/2006 and revised rates of allowances from 1/9/2008. The Cabinet has also decided that arrears will be paid in cash in two instalments – first instalment of 40% during the current year (2008-09) and the remaining 60% in the next financial year (2009-10).

2. The Cabinet has broadly accepted the recommendations of Sixth CPC with some modifications in the wake of representations received from various sections/Associations of Central Government employees. The new system of four Pay Bands with 20 Grade Pays recommended by the Commission has been accepted with some minor modifications.

3. The minimum Basic Pay for a Government servant has been increased to Rs.7000 from Rs.6660 recommended by the Sixth CPC. Consequently, the total emoluments of an employee at the lowest level will exceed Rs.10,000 p.m., including allowances.

4. The other highlights of the Cabinet decision covering all Government employees including the Defence Forces are:-

(i) Enhancement in the fitment in revised pay bands, which was recommended by the Sixth CPC to be based on multiplication factor of 1.74 to 1.86. This would result in increased emoluments for Government employees.

(ii) Increase in the rate of annual increment from 2.5% to 3%.

(iii) Removal of Campus restriction for grant of Transport Allowance.

(iv) Increase in Transport Allowance at the lowest level to Rs.600 (from Rs.400 in A-1/A class cities recommended by the Sixth CPC) and Rs.400 (from Rs.300 in other cities recommended by the Sixth CPC).

(v) At least three promotions have been assured for all Defence Forces’ personnel and civilian employees under the modified Assured Career Progression (ACP) Scheme. While the civilians would get it after 10, 20 and 30 years of service, the Defence Forces Jawans would get ACP in 8, 16 and 24 years.

5. For the Armed Forces personnel, the Commission, for the first time recommended a Military Service Pay (MSP). The Cabinet has increased the rate of MSP for PBORs to Rs.2000 from Rs.1000 recommended by the Commission. The Officers of the Defence Forces would get an MSP of Rs.6000 over and above their Pay.

6. The middle level officers of the Defence Forces namely Colonels and Brigadiers have been placed in the highest Pay Band of PB-4.

7. Senior Lt. Generals overlooked for promotion as Army Commanders due to lack of residual service would now get the grade of Army Commander (Secretary’s grade). In the case of existing Major Generals/Lt. Generals, MSP will be taken into account notionally for fixation of pay on 1/1/2006.

8. As replacement of the pay scale of Rs.24050-26000, a separate pay scale has been carved for DGPs, PCCFs, GM (Railways), members of the Boards of Income Tax, Customs & Central Excise, Postal and Ordnance Factories, among others, who were in this pre-revised scale. This would take them to the level of Rs.80000 in two years as against three years in the pre-revised scale.

9. Further, the IPS Pay Rules and the Indian Forest Service Pay Rules will be appropriately modified to provide in each State cadre one post of DGP and one post of PCCF at the apex level of Rs.80000 for heading their respective Forces.

10. Middle level Police and Civilian officers i.e. DIGs, Conservator of Forests, Scientists E & F, Superintending Engineers, Directors, Additional Commissioners of Income Tax and Central Excise and posts in equivalent grades have also been placed in PB-4.

11. Other salient decisions taken by the Cabinet are:-

(i) The lower limits of Disability Pension for Defence personnel to be doubled from Rs.1550 to Rs.3100. War Disability Pension to be granted at 60%;

(ii) The rates of Special Forces Allowance for Army and Air Force to be equated with navy’s Marine Commando Allowance;

(iii) For the officers of Central Para Military Forces, all the posts of Additional DIG upgraded to DIG level by the Pay Commission to continue to be manned by the cadre officers of CPMFs;

(iv) For the Railway employees who are in receipt of Running Allowance, this allowance will be taken into account while fixing their pay in revised pay bands;

(v) Government has continued the present position of granting Group A scale to Group B officers after 4 years of service and these officers would be placed in PB-3 instead of PB-2 recommended by the Sixth CPC. This would benefit Group B officers of the Railways, Accounts Services, CSS, CSSS and DANICS & DANIPS.

(vi) For Doctors, the Cabinet has approved promotions under the Dynamic ACP Scheme upto Senior Administrative Grade (Joint Secretary level) for Doctors with 20 years of service. Counting of Dearness Allowance (DA) on Non-Practicing Allowance (NPA) as on 01.01.2006 for fixing their pay in revised pay bands has also been approved;

(vii) For the scientists, continuation of the existing system of grant of Special Pay of Rs.2000 p.m. to Scientists G on promotion and doubling of the amount to Rs.4000 p.m. in Departments of Space and Atomic Energy and Defence Research & Development Organisation (DRDO) has been recommended.

12. The financial implications in 2008-09 on account of the implementation of the recommendations of the Sixth Central Pay Commission as modified by the Cabinet will be around Rs.15700 crore on the Central Budget and Rs.6400 crore on the Railway Budget.

download above press release in word 31kb
press release on implementation 6th pay commission

Full Download:6th CPC Report | Annex
calculator is available here
SIXTH PAY COMMISSION CALCULATOR REVISED NEW

Full Download:6th CPC Report | Annex
OTHER HIGHLIGHTS

# National Holidays – 3
# Gazette Holidays to be canceled(NOT ACCEPTED BY CABINET

# Pay hike will be implemented from January 01, 2006
# Maternity Leave : 6 Months
# HRA in A-1 Cities – 30% (Unchanged)
# HRA in A, B, B-1 Cities – 20%
# HRA other cities 10%

# Increase in Transport Allowance at the lowest level to Rs.600 (from Rs.400 in A-1/A class cities recommended by the Sixth CPC) and Rs.400 (from Rs.300 in other cities recommended by the Sixth CPC).
#Max grauity limit 10 lacs from 3.5 lacs
# Half pay leave will be accounted towards leave en cashment if at the retirement earned leave is less than 300
Full pension 50% if service is of 20years
All Increments in July month
on age 80 pensioner will get extra 20% and on 85 get 30% and on 100 get 100 % more pension
Full Download:6th CPC Report | Annex
The new calculators may have some errors which we be rectified as early as possible in the mean time subscribe our free email service so that you can be notified as and when new calculator is available.this files are excel mecro based and first calculator will open a web page also just ignore the web page opened by the file

Enter your email address:

Delivered by FeedBurner
SIXTH PAY CALCULATION AFTER GAZETTE NOTIFICATION
SIXTH PAY COMMISSION PENSION CALCULATOR
DOWNLOAD COST OF INLATION INDEX 1981 TO 2009
DOWNLOAD FREE TAX CALCULATOR FROM AY 1995-2009-10
DOWNLOAD FREE CHALLAN 280-281-282-283
DOWNLOAD TDS RATE 2007-08 & 2008-09 FY
DOWNLOAD HRA CALCULATOR
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

MEDIA ENCLOSURE: http://india.gov.in/govt/studies/report.zip

COST INFLATION INDEX NOTIFIED FY 2008-09
Posted: Tue, 19 Aug 2008 01:23:00 +0000

SECTION 48, EXPLANATION (V) OF THE INCOME-TAX ACT, 1961 – NOTIFIED COST INFLATION INDEX FOR FINANCIAL YEAR 2008-09

NOTIFICATION NO. 86/2008, DATED 13-8-2008

In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to seventy-five per cent of the average rise in the Consumer Price Index for the Financial Year commencing from the 1st day of April, 2007 and ending on the 31st day of March, 2008 for the urban non-manual employees, hereby specifies the Cost Inflation Index for the Financial Year commencing from the 1st day of April, 2008 and ending on the 31st day of March, 2009 and for that purpose further makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes number S.O.709(E), dated the 20th August, 1998, namely:-

In the said notification, in the Table, after serial number 27 and the entries relating, thereto, the following serial number and entries shall be inserted, namely :—

“28
2008-09
582”

Below Text is a presentation(PPT) click to see next slide

DOWNLOAD PRESENTATION IN PDF (164KB)
DOWNLOAD COST OF INLATION INDEX 1981 TO 2009
DOWNLOAD FREE TAX CALCULATOR FROM AY 1995-2009-10
DOWNLOAD FREE CHALLAN 280-281-282-283
DOWNLOAD TDS RATE 2007-08 & 2008-09 FY
DOWNLOAD HRA CALCULATOR
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

MEDIA ENCLOSURE: http://simpletaxindia.googlepages.com/share-s-income-tax.pdf

eTDS RETURN WITH LESS THAN REQUIRED PAN SOLUTION (OFFICIAL WORD)
Posted: Tue, 12 Aug 2008 18:10:00 +0000

As you may aware of that that its mandatory to give details of pan of deductee in etds return .CBDT has increased the % by press release on 12.02.2008 applicable from 01.04.2008,now the present % required are given under…

For form 24q (etds return for salary mandatory pan limit will be 95% increased from 90%
For Form 26q and form 27eq(e-TCS) mandatory pan limit will be 85% increased from 70% earlier.

but due to these minimum % pan ,its impossible for some deductor to file the return ,as the deductee has not either have a pan or has not submitted the same to the deductor or intimate the incorrect pan not accepted by fvu..so many return are laying pending specially in case of small return where in absolute term there is only 2-3 pan are missing but as % they are 20-30 % …I have also suggested in these cases to fill wrong pan and then revise the return latar on ,which seems to be not logically right to many but we have no option at that time and no official word on this issue was existed but now on 11 august2008 some official words are given on tin-nsdl site and i have reproduced the notice here under.Though this notice has not bearing the stamp of issuing authority but as it has been issued on NSDL website which is official site for e management of taxes by department ,so it is as good as a circular issued by CBDT.(feed reader u have to visit the blog to read the notice)

*********************************************

Procedure for filing TDS returns with insufficient deductee PAN

As per instructions issued by the Central Board of Direct Taxes (CBDT), it is mandatory for deductors to file TDS/TCS statements with a threshold limit of Permanent Account Number (PAN) of deductees. To facilitate deductors who face problem in filing TDS returns because of insufficiency of PAN of the deductees and also to accommodate the deductees who have intimated their PAN, the Income Tax Department (ITD) has specified the following procedure for filing TDS/TCS returns:

Deductors can file a return containing deductee records which meets the specified threshold limit of PAN quoting, i.e., a deductor can file a return containing deductee details who have provided valid PAN. It can subsequently file a correction return with details of remaining deductees.

E.g. as below:

Suppose a challan payment of Rs.1,00,000/- has been made for non-salary TDS against 100 deductees each with TDS of Rs.1,000/-. Under the existing procedure the deductor will have to quote at least 85 PAN failing which his return will be rejected.
If there are only 50 deductees whose PAN is available and the deductor attempts to file a return with details of 100 deductees with PAN of only 50 deductees, the return will automatically be rejected at present.
However, if he files a return with challan amount of Rs. 1,00,000/- and with details of 50 deductees with PAN, with deductee total of Rs.50,000/-, the return will be accepted. It means the deductor can furnish the details relating to such deductees whose PANs are available.
The deductor can later file correction returns with other details of remaining deductees with the same challan details, i.e., the challan amount should be the amount deposited (in this case Rs. 1,00,000/-).
The return will be accepted so long as the TDS total of incremental deductees is less than or equal to the balance of Rs.50,000/-.
**********************************************

From this notice, it is very much clear that we should go for incomplete return and give the deductee detail as much as we can give,and wait for balance information ,and as soon as we have all the party /dseductee’s pan in our hand revise the etds return. This issue is very beneficial to many but this will not help the tax people to implement the minimum pan % condition in etds return as people tend to give half information and will reluctant to revise the return .but for genuine cases its a relief which is necessary.

I have some point regarding the new instruction

In some cases its will create a very funny situation suppose if a tds return has only one deductee and that’s pan is also not available that as per direction above person will fill only challan detail and no deductee detail will be filled.
Person who’s return has been accepted once without full detail will be relectant to file the revise return.
If person is not able to collect the pan details of all the assessee with in the assessment year ,in that case can he revise the return after the assessment year.
In my opinion its better to have a some information rather than nil information means earlier if persons pan is missing ,in etds return we are giving name address etc of the deductee in etds return by which Assessing officer can verify the tax through etds return and can give due credit of tax deducted in assessment of the deductee ,now the AO has no record of those person who has not submitted their pan to the deductor

Overall I can say it is good step or we can say a relief but in my opinion it should be temporary so that time schedule for discontinuation of TDS certificate may be met and we can live and progress further in e-management of taxes.

Please comment.
Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

BOOK ON EFILING AND E ERA OF TAXES -A REVIEW
Posted: Sun, 10 Aug 2008 13:31:00 +0000

Recently, I came across a book entitled “All about efiling” written by CA Rekha Dhamankar. The book (running into 350+ pages) covers almost all types of electronic filing done by any professional chartered accountant or a company secretary. This includes –

Income-tax Returns, including e payments of taxes;
Filing under MCA 21;
e-TDS returns, including correction returns and handling discrepancies pointed out by NSDL;
Central Excise and Service Tax returns; and
Maharashtra VAT returns.
Besides, the book also elaborately covers the topic of digital signatures, which is quite interesting and useful and a must-know for any professional.

The language of the book is quite simple and lucid and easy to understand. Inclusion of screen shots from softwares/ websites makes this book a useful tool as a referencer while doing efiling. The author has taken pain-staking efforts to handle almost every possible practical problem in efiling and provide solution for the same. At a price of Rs. 300/-, it could add value to your book-shelf and provide much needed assistance in the newly started efiling era.

The book, however, does not cover some specialized efiling jobs such as import/ export related filings or filings by listed companies. But as these jobs are specialized and not handled during day-to-day working by common practitioners, there is not much to loose on that count.

CA Milind Sangoram

AVAILABLE ON MOST OF THE LEADING STORES

FOR MORE DETAILS CONTACT

Dhamankar and Khandewale,

Chartered Accountants

11/A-1, Swaroop Society, 130, Erandwane,

Pune – 411004.

Phone/ Fax – 020 25469683

e-Mail – dkca@eth.net / tin1323@vsnl.net

Related issues:

ITAX RETURN FILING AFTER DUE DATE PENALTY
e-FILLING REGISTRATION NAME ERROR PROBLEM SOLUTION
EPAYMENT FROM OTHERS BANK ACCOUNT ALLOWED
FREE EFILING SOFTWARE FOR ITR 1-8
HOW TO DEPOSITE ONLINE INCOME TAX
INCONSISTENCY IN QTRLY ETDS/ETCS STATEMENT
FILE YOUR SERVICE TAX RETURN ONLINE
KNOW YOUR IP ADDRESS
KNOW DEALERS DETAIL BY TIN (VAT) NUMBER OR BY NAME…
HOW CAN I KNOW (PRINT ITR-V) AFTER E FILLING
HOW TO PAY SERVICE/EXCISE TAX ONLINE ELECTRONIC
KNOW YOUR SERVICE TAX NUMBER /CODE
GET ONE DAY GRACE ,PAY SERVICE TAX ELECTRONICLY(on…
use E-seva by ICAI(Institute of chartered accounta…
FREE SOFTWARE FOR ETDS-ETCS RETURN
Register for form 26as (pan login)& VIEW YOUR TAX DEPOSITED DEDUCTED ONLINE

Dear Friends, Pls add my email address guptarajin2002 at the rate in your address book so that mail comes in inbox instead of spam folder.you can also contribute to this blog send your idea/articles in reply to this mail.

FeedBurner delivers the world’s subscriptions wherever they need to go. Publish a feed for text or podcasting?
You should try FeedBurner today.

Click here to tell your friends/colleagues about this

pay fixation clarification


Find your Jobs from these sites
. Search for more informations
Google Enter your search terms Submit search form

Web employmentexpress.blogspot.com
Friday, September 19, 2008
Clarifications on Increment and Fixation of Pay under Sixth Pay Commission
Government of India, Ministry of Finance, Department of Expenditure (Implementation Cell) issued further clarifications regarding The Fixation of Pay and the date of increment especially for new appoint meant on or after 1st January, 2006.

As per sixth pay commission, there is a uniform date of increment for all on 01st July, But those who joined after 01.01.2006 their increment will be as follows:-

Those who completing 6 months and above in the revised pay structure as on 01.07.2006 will be eligible to get increment on 01st July. Accordingly, all those who earned their last increment between 02.01.2005 and 01.01.2006 would get their next increment on 02.07.2006.

IF the increment falls due on 01.01.2006, the increment must be granted before fixing the pay in revised pay structure.

The clarification also includes

The method of fixation of pay on promotion after 01.01.2006

Use of fitment tables of cases of pay fixation under Rule 11 of CCS (RP) Rules, 2008

Fixation of pay of government servant who were on deputation and got promoted in the cadre subsequently while still on deputation.

Fixation of pay of government servant who go on deputation to a lower post.

and

Procedure for placing employees in upgraded scales in the Case of merger of scales/ up gradation recommended by the 6th CPC

Download the Order in PDF format

Recent posts

* 6th pay gains: Cut taxes to benefit staff
* Leave travel entitlement as per Sixth Central Pay Commission notification
* Six Pay Commission | 30-50% hike for Rajasthan state staff
* Survey about Sixth Pay Commission
* MP govt to implement 6th Pay Commission from Sept 1

More useful Articles

* Amazing Articles
* Beauty tips
* Job Finding Articles
* Money Making Articles
* Online education informations
* Raw food Articles
* Stock exchange articles
Click here to tell your friends/colleagues about this

Latest circulars from sixth pay commission


Implementation New

Decision of the Government on Sixth Central Pay Commission Recommendations:

» Resolution containing Government’s decision on Sixth CPC Report
» CCS (Revised Pay) Rules 2008
» Office Memorandum
» Clarifications on CCS (Revised Pay) Rules, 2008 New

Allowances

» Special Allowance for Child Care, Women with Disabilities and Education Allowance for Disabled Children of Government Employees

» Enhancement of the Quantum of Maternity Leave and introduction of Child Care Leave in respect of Central Government Employees

» Grant of increased rate of Washing Allowance to common categories of Group ‘C’ and ‘D’ Employees of various Ministries/Departments

» Applicability for revised Group ‘D’ Pay Scales to Casual Labourers with Temporary Status

» Allowances including New DA, HRA, etc.

» Grant of Children Education Assistance and Reimbursement of Tuition Fee

» Central Secretariat (Deputation on Tenure) Allowance and Grant of Deputation (Duty) Allowance

» Training Allowance and Sumptuary Allowance

Relating to Pensioners

» Resolution containing Government’s decision on Sixth CPC Report
» Office Memorandum – For Pre-2006 Pensioners
» Office Memorandum – For Post-2006 pensioners
» Grant of Dearness Relief to Pensioners/Family Pensioners (Dated 12-09-2008)

Click here to tell your friends/colleagues about this

More Leave for Women Govt Servants


Click here to tell your friends/colleagues about this

FOR THE last one decade, private sector in the country has witnessed a rapid growth. In fact, some government firms have also been handed over to private companies due to financial reasons. Such growth in private sector has also increased more job opportunities in various fields. But, due to long working schedule, extra hours, less number of leaves, most of the people working in private firms are not satisfied with their jobs.

On the other hand, in comparison to private sector, government employees enjoy much liberty in jobs. If they are not satisfied with some policies, then they floor their demand before the government as well. Most of the time their demands get approved by the government. Due to such differences in job nature, a virtual jealousy can be seen between the two sectors as well.

The Central government has announced a new bonanza for women employees. Now the maternity leave for government women employees has been increased to six months and also announced paid leave for two years to take care of children. The new order, which came into force from September 1, 2008, has increased the maternity leave from the previous 135 days to 180 days, for each of their two children.

Besides, women employees can take paid leave up to two years during their job for taking care of their two children. Termed as ‘child care leave’ the new rule became effective from September 1, 2008. As per the new rule, even if a woman has only one child, she can take leave for two years. A woman employee can take child care leave in any desired combination till her child attends the age of 18 years.

The child care leave can also be taken in continuation of the six-month maternity break. That is a woman employee who has only one child can take paid leave for two-and-half years at a stretch. The women employee can avail child care leave for any of reason, such as sickness, rearing or to look after any of their needs like examination. Importantly, the two year leave will not affect the seniority of women employee and they will get it besides the maternity break. In addition to these leaves, the women employees will enjoy their share of regular leaves.

After the approval of the Sixth Pay Commission, the Centre has gifted the women employees with another surprise package.

The new rule from the government can be seen as a step to empower the women. In fact, it will make the government jobs more attractive both for women and men. Hopefully, the semi-government organisations will adopt the new women-friendly rule sooner or later.

But at the same time, women in private sector are usually getting a maximum of 90 days as maternity break. For saving the leaves for child care, women employees often attend office till the last moment of their delivery. Hence, the government should also guide the private firms to increase the maternity leave for women employees. Because the need of a mother for a child does not change with the nature of jobs.

How this Sixth Pay Commission change your take home salary and the taxes that you pay – read below

1.Full pension only after 20 years: You are entitled to full pension after completing 20 years of service. This offer is really attractive to those government employees who joined at an early age and now want to enter the private sector. Pension will act as a cushion after they give up the secure government job. The government has tried to attract young talent by incorporating this flexibility.

2.Gratuity limit enhanced: Gratuity cap has been raised to Rs 10.00 lakhs from the present Rs 3.5 lakhs – a cool jump of approximately 300 percent! Of course gratuity is a function of the service put in by the employee and the last salary drawn. But it will provide adequate relief to employees retiring in the near future in the context of the scorching inflation of over 12 percent ruling for sometime now. They can invest this lump sum in any bank and generate over 10 percent by way of interest. It is a double bonanza for those on the verge of becoming senior citizens.

3. Enhanced pension cap and floor limit: Government has raised the minimum pension of its employees from Rs 2,813/- to Rs 4,060/-. The upper ceiling has been raised to Rs 52,200/- from Rs 33,075/- at present. So the cap has been raised by a whopping 58 percent while the floor (minimum) has been raised by an impressive 44 percent. So employees in the higher salary bracket will benefit more when they retire.

4. Live long and enjoy more: A new and unique dimension has been added to the new pension scheme. If you remain healthy post-retirement and hence live longer, your pension will increase proportionately. So once you turn 80, your pension will rise by 20 percent; similarly if you turn 85, your pension will rise by 30 percent; each additional five years there from will entitle you to a rise of over 10 percent.

5. Arrears will not be taxed in the same year: Some confusion prevails with regard to computation of income tax in respect of arrears. Arrears would be released in two installments of 40 percent and 60 percent in two financial years, viz., 2008-09 and 2009-10. Earlier it was reported that even though the arrears would be released in two installments, the employee should reckon the arrears fully as income in financial year 2008-09. It spoiled the employees’ party since most of the first installment of arrears released would have been gobbled up by the taxman this year. But the Finance Minister has reportedly clarified that only the arrears released this year, viz., 40 percent will be taxed.

6. Benefits enhanced if employees dies while on duty: Ex gratia paid to the family of an employee killed in terrorist attacks or attacks by anti-social elements has been enhanced to Rs 10.00 lakhs. The family will be paid Rs 15.00 lakhs by way of ex-gratia if the employee dies fighting a war or battling militants or working at high altitudes characterized by hostile weather.

Also Check Out:
Sixth Pay commission Children Education Allowance

Tuesday, 16 September, 2008
20 POINT OF CHARTER OF DEMANDS FOR 19th SEPTEMBER 2008 CONFEDERATION PROGRAMME
NEW CHARTER OF DEMANDS FINALISED
BASED ON SUGGESTIONS FROM AFFILIATES & C-O-Cs
by the Confederation of CG Employees & Workers

For 19.09.2008 Strike Declaration Day Programme

ORGANISE STRONG DEMONSTRATIONS IN ALL OFFICES

SEND TWO SAVINGRAMS TO FINANCE MINISTER ON BONUS
AND TO SECRETARY [P] ON GDS & SDA FOR NE REGION & LADAKH

Charter of demands

1. Grant Rs. 10000/= as minimum wage as per 15 ILC Norms.

2. Grant minimum fitment benefit of 2.625 times of pre-revised basic pay to bring about uniform rise in emoluments and raise grade pay to 50% of the maximum of the pre-revised scales in respect of PB 1,2 & 3 as has been done in the case of PB 4.

3. No abolition of Gr.D. Posts and functions. Lift ban on recruitment, fill up all vacant posts and scrap screening Committee.

4. Grant 10% of pay + Grade pay as minimum benefit on promotion or financial up gradation.

5. No outsourcing or contractorising of Govt. functions.

6. Fix the date of effect of all allowances as 1.1.2006.

7. No reduction in the commutation value and restoration of full pension after 12 years.

8. Grant statutory defined pension scheme to the employees recruited after 1.1.2004 and withdraw the PFRDA Bill from Parliament.

9. Compute the pension entitlement on the basis of notional pay as on 1.1.1996.

10. No performance related pay or bonus scheme.

11 Implement the Board of Arbitration Awards.

12. Remove the arbitrary 5% ceiling and 3 years condition on compassionate appointment and withdraw court cases and absorb all waitlisted RRR candidates.

13. Implement the revision of bonus ceiling @ 3500/- in the case of Govt. Employees: Remove adhoc bonus and replace it with the PLB and remove the 60 days ceiling.

14. Grant SDA to all employees in NE Region.

15. Revise the Transport and daily allowances as demanded by the staff side JCM National Council.

16. Remove the condition of 6 months for applying the uniform date of 1st July as increment dates.

17. ACP to be on hierarchical system obtaining in each department.

18. Retain and improve CGHS and make insurance scheme optional.

19. Implement flexitime working hours for women/disabled employees as recommended by the 6 CPC.

20. Direct all the Departmental Heads to settle 6th CPC related department specific demands/problems within a stipulated time.


K.Ragavendran
Secretary General NFPE

Posted by NFPE at 11:03 PM 0 comments Links to this post
PAY COMMISSION RELATED ISSUES TAKEN UP BY NFPE WITH THE CONFEDERATION
NFPE HAS TAKEN UP CERTAIN ISSUES ARISING OUT OF IMPLEMENTATION OF 6th CPC

CONFEDERATION WILL TAKE UP WITH THE GOVERNMENT

NFPE LETTER TO CONFEDERATION IS REPRODUCED BELOW

EXCEPT FIRST ISSUE ALL OTHER ISSUES WOULD BE TAKEN UP BY CONFEDERATION

PF- 14(e)/2008 Dated 14th September 2008.

To

Com.K.K.N.Kutty

Secretary General

Confederation of CG Employees & Workers

New Delhi.

Com.S.K.Vyas

Chariman

Confederation of Central Government Employees

New Delhi – 110001.

Sub: Anomalies arising out of implementation of pay commission recommendations – reg.

Dear Comrade,

The following issues require attention from the Staff Side for taking up with the Official Side for redressal and improvement.

1. Computation of Revised DA Formula:

While issuing orders for a revised DA Formula on accepting the recommendations of the 6th CPC, the Government ordered merger of 74% of DA as on 1.1.2006 with the basic pay by equating it with 536 Points in the All India Consumer Price Index for Industrial Workers [AICPI-IW]. This is wrong and only 533.01 Points should have been taken for merging 74% of DA. This wrong calculation of merger of 536 Points instead of 533.01 Points, the DA entitlement is only 12.94 instead of 13.53 and therefore after rounding off the figures the Government has sanctioned only 12% DA w.e.f. 1.1.2008. Actually it should have been 13% even after rounding off 13.53. Therefore on 1.7.2008 it should have been 17% instead of 16% granted. This is going to cause perennial loss to all the employees and a huge saving for the Government.

This distorted calculation is to be challenged by the Staff Side and corrected accordingly.

2. Annual Increment:

It is observed that the Hindi and English version of Gazette Notification differ on the matter of Annual Increment. Hindi version says increments are to be granted on either 1st January or 1st July. The English version simply accepts the recommendation of Pay Commission for grant of increment uniformly for all on 1st July. It was expected that the corrigendum would be forthcoming but nothing came about till now. This may be taken up with the official side.

3. Grant of SDA to all employees in NE Region:

The Government Orders on SDA is still leaving room for confusion and various interpretations. Though the ‘including initial appointment’ is added in the order after discussion with the Staff Side, the definition of ‘Area’ is open for different interpretations yet and therefore the situation is not clear for payment of SDA to all employees in the NE Region. This requires to be taken up once again with the Official Side.

4. Heavy loss for Retired Group D employees:

The implementation of recommendations of pay commission to fix the pay of the non-matriculate Group D employees only in 1S Pay Scale with 1300/= Grade Pay until they are retrained and fitted in 1800/= Grade Pay in PB-1 may benefit the serving Group D only. Those non-matriculate Group D who are already retired after 1.1.2006 and before 31st August 2008 and also before the completing of the training programme yet to be worked out by respective departments will stand to lose very heavily including very much reduced pension. An exception to such cases to the effect that those who are already retired may be considered as trained or exempted from such training to facilitate fixing them in PB-1 with Grade Pay of 1800/= shall be taken up with the Official Side immediately to avoid heavy loss to such employees.

5. Matriculate Temporary Status Casual Labourers:

The DOPT has issued orders for fixation in 1-S Pay Scale with 1300/= Grade Pay for all Temporary Status Casual Labourers. This is against the existing order of the Government that all Temporary Status Casual Labourers will be placed on par at the minimum of the Group D because there are many matriculate passed Temporary Status Casual Labourers who are now fitted in 1-S Scale of Pay instead of PB-1 with 1800/= Grade Pay. This may be taken up for improvement.

6. Disparity between existing and direct recruits:

The Entry Pay in the revised pay structure for direct recruits appointed on or after 1.1.2006 is placed at a higher quantum in many cases. While we welcome any higher fixation for the direct recruits in any cadre, we feel that this should not create a condition wherein the senior employees in the same cadre are placed at a lower level of pay than the junior direct recruits. This anomaly has to set right in an appropriate manner.

These issues may kindly be taken up with the Government.

With Regards

Comradely Yours,

Sd/=

[K.Ragavendran]

Secretary General

CONFEDERATION REACTION

The above issues were discussed with the Confederation leaders in an informal meeting of the Secretariat of Confederation. The Item Number 2 to 6 would be taken up either directly or as anomalies with the Official Side by the Confederation.

With regards to Item Number 1, the following situation emerged out of deep discussion and calculations of the DA 2001 base year conversion formula and further computation of 12 monthly average of Cost of living Index:

As on 1.1.2006 the actual figures of DA was 74.79

We were drawing the round figure of 74% DA.

This 74.79 was converted into 2001 year base by Government.

The figure arrived at is 115.76.

Govt. rounded it to 115 and then calculated to arrive at the DA figures of 0% on 1.1.2006; 2% on 1.7.2006; 5% on 1.1.2007; 9% on 1.7.2006; 12% on 1.1.2008; and 16% on 1.7.2008.

Staff Side pointed out and objected to the rounding off of the fraction 0.79 out of 74.79 while conversion to 2001 base year.

Government corrected its position and not rounded it off and then recalculated to arrive at 0% on 1.1.2006; 2% on 1.7.2006; 6% on 1.1.2007; 9% on 1.7.2007; 12% on 1.1.2008; and 16% on 1.7.2008.

We checked the correctness of the Govt calculation and contrary to our earlier perception the recalculated figures of Govt are found to be accurate. No rounding off was made and usual carried forward of fraction continue to be done. The two mistakes were 5% instead of 6% on 1.1.2007; and 8% instead of 9% on 1.7.2007 due to rounding off while conversion which was later corrected by the Government. Therefore the DA conversion factor to 2001 base year is found to be correctly done by Government. We have no case in DA new base year 2001.

All other anomalies pointed out under Item Number 2 to 6 by NFPE as above will be taken up with the Government by the Confederation.


K.Ragavendran
Secretary General NFPE

Posted by NFPE at 10:35 PM 0 comments Links to this post
GDS COMMITTEE ONLY NEXT MONTH – MORE ISSUES HANDLED BY NFPE ON PAY COMMISSION
NATARAJA MURTHI COMMITTEE REPORT ONLY NEXT MONTH

SUBMISSION NOT LIKELY DURING SEPTEMBER

Dear Comrades – We were given the indication by an officer before the commencement of the formal meeting with the Member [P] today that the submission of Report by Nataraja Murthi GDS Committee will be only next month. Therefore once again our comrades are requested to powerfully organise the demonstrations on 19th September 2008 demanding submission of Report without further delay. Do not forget to send SAVINGRAM to Secretary Department of Posts on that day.

FIXATION OF HIGHER GRADE PAY TO TBOP/BCR POSTMEN

It has been raised in the formal meeting today with the Member [P] that the corresponding higher Grade Pay to TBOP/BCR Postmen / Mailguard should be instructed to be paid by the Directorate, consequent on upgradation of Postmen / MG entry Pay Scales to 2000 Grade Pay level. The Department has taken a position that the same will be done only on the Staff Side giving in writing as to whether we want ACP Scheme or the existing scheme and on our giving such a letter the clarification would be expedited. We can give letter only after our 22nd Federal Executive Meeting in Thiruvananthapuram. In the meanwhile we come to know that circles like Kerala where the pay fixation software supplied by the Mysore PTC is used the pay fixation to TBOP/BCR Postmen and all others faced no problem of any kind. The letter we have given to department is reproduced below at the end of this news bulletin.

SDA FOR NE REGION (INCLUDING SIKKIM) AND LADAKH

NFPE has given the following letter to the Secretary Department of Posts today demanding clarification on payment of SDA to NE Region (including Sikkim) and Ladakh requesting the Secretary to cause to issue instructions for payment to all. We are watching other Government Departments also for the stand being taken there. The letter is reproduced below at the end of this news bulltein.

PARA MEDICAL STAFF OF POSTAL DISPENSARIES

We raised in todays meeting and after that the letter of NFPE given to Secretary [P] with regard to the common category of para medical staff. The letter is reproduced at the end below.

TECHNICAL POSTAL ASSISTANT IN MMS

The issie of Diploma holding Technical Postal Assistant given a lower pay in MMS was pointed out in the meeting today. The Official Side pointed out that this cadre had been declared as a dying cadre and decided for merger with the PA/SA cadre. However we have stated that even then their diploma qualification should be taken into account and higher pay should be granted to them. A letter given by NFPE to Secretary [P] at the end of today’s meeting in this issue is reproduced below.

MERGER OF POSTAL DISPENSARIES WITH CGHS

As per the recommendations of the 6th Pay Commission, NFPE has today written to the Secretary Department of Posts to take initiative for merging the Postal Dispensaries with the CGHS and permiting postal pensioners to take treatment there. The letter written is reproduced below.

RRR / GDS PAID SUBSTITUTES / PART TIME CASUAL

NFPE has already taken up the issue of calculation of pay as per the revised pay structure of corresponding cadres for RRR Candidates, Paid Substitutes and Part time casual etc. The letters addressed to Member [P] on this matter are reproduced below.

COPY OF LETTERS WRITTEN BY NFPE TO DEPARTMENT OF POSTS

1. ON PAID SUBSTITUTES

PF- 50 (d) /2008 Dated 9th September 2008

To

Ms. Madhu Narayanan

Member [P]

Department of Posts

Dak Bhawan

New Delhi – 110001

Sub: Re-fixation of wages of Paid Substitutes in tune with 6th CPC revised pay and allowances – reg.

Madam.

The Government orders on implementation of revised pay on 6th CPC recommendations have been issued. Therefore the wages being paid to Paid Substitutes engaged in leave vacancies of Postman and Group D also require to be suitable revised.

This Federation would like to bring to your notice that while such re-fixation of wages for Paid Substitutes was ordered after the implementation of 5th CPC in 1997, the components of HRA / CCA were taken out of the computation in contravention of P&T Finance orders in existence at that time. Despite best efforts by the staff side the issue was not settled. But on the judgment of Honourable High Court of Madras the Directorate has ordered payment of wages for those paid substitutes who went to the court on the basis of correct computation of wages including elements of HRA/CCA. However the same is not extended to all similarly placed paid substitutes in other places.

Therefore this Federation would like to request that the following action may kindly be caused:

Re-fixation of wages for Paid Substitutes on the basis of the revised 6th CPC pay; and
Computation of refixation including components of HRA / Transport Allowance in tune with the spirit of the Honourable Madras High Court Orders.
This Federation would highly appreciate an early action and a reply.

2. ON TBOP – BCR POSTMEN / MAILGUARD

PF- 14/2008 Dated 9th September 2008

To

Ms. Madhu Narayanan

Member [P]

Department of Posts

Dak Bhawan

New Delhi – 110001

Sub: Request for issue of instructions on revised pay for certain cadres like TBOP/BCR Postmen, DSV, Matriculate TBOP/BCR Group D etc – reg.

Madam,

This Federation requests your personal intervention for the issue of instructions on the matter of revision of pay for the following categories of employees to avoid confusion and denial of proper fixation in the revised pay structure:

The TBOP and BCR Postmen: Since the Postmen are awarded with upgraded pay scale of 3200-4900, the Postmen in TBOP and BCR level also are to be upgraded to next levels accordingly as otherwise many DDOs are likely to fix wrongly the Postmen, TBOP Postmen and BCR Postmen under the same Grade Pay level.

The Departmental Stamp Vendors [DSV] who are of Postmen cadre also are to be fixed in 3200-4900 upgraded scale for which clear instructions from Directorate is necessary. This is requested from our past experience of V CPC when the DSVs were denied fixation on par with Postmen just because there was no mention in the first orders of the Directorate. Later on this was set right by subsequent orders only. This confusion is likely to occur this time also.

The Group D scales are to be upgraded immediately for Matriculates. Their TBOP and BCR level of pay also needs to be upgraded from the present levels. Clear instructions in this regard is urgently needed as otherwise all Group D [both matriculate and non-matriculate] are likely to be fixed only in 1S Scale with 1300/- Grade Pay instead of PB-1 with Grade Pay 1800/= and with corresponding higher levels for TBOP/BCR.

3.ON PART TIME CONTINGENT

PF- 50 (d) /2008 Dated 9th September 2008

To

Ms. Madhu Narayanan

Member [P]

Department of Posts

Dak Bhawan

New Delhi – 110001

Sub: Re-fixation of remuneration of Part-time and contingent paid staff in tune with 6th CPC revised pay – reg.

Madam.

The remuneration payable to Part-time, contingent paid staff are linked with the minimum pay of the group D employees and consequent on the implementation of 6th CPC pay scale, the remuneration for the above require to be revisited and improved accordingly.

This Federation would therefore urge upon you to cause to issue necessary instructions to re-fix suitably the remuneration payable to these sections as early as possible.

4.ON RRR CANDIDATES

PF- 50 (d) /2008 Dated 15th September 2008

To

Ms. Madhu Narayanan

Member [P]

Department of Posts

Dak Bhawan

New Delhi – 110001

Sub: Re-fixation of wages of RRR Candidates and payment of arrears in tune with 6th CPC revised pay and allowances – reg.

Madam.

This Federation would like to seek your personal intervention in causing fixation of pay payable to RRR Candidates in tune with the implementation of revised pay structure for the respective regular employees.

There are more than 600 RRR Candidates in Tamilnadu Circle who are working against PA/SA, Postmen / Mailguard and Group D vacancies for the past more than 10 years on the basis of the daily wages calculated at the minimum level of respective cadre. Now the pay of these regular employees has been fixed in the 6th CPC Revised Pay Structure w.e.f. 1.1.2006. Therefore these RRR Candidates are also eligible for revised fixation at the minimum level of respective cadre since 1.1.2006 and accordingly eligible for payment of arrears also.

This Federation requests that suitable Directorate instruction in this matter may kindly be caused to be issued at the earliest.

This Federation would highly appreciate for your favourable action and a line in reply.

5.MERGER OF POSTAL DISPENSARIES WITH CGHS

PF-14/2008 Dated 16th September 2008

To

The Secretary [P]

Department of Posts

Dak Bhawan

New Delhi – 110001

Sub: Merger of Postal Dispensaries with CGHS – Implementation of 6th CPC Recommendations – reg.

Ref: 6th CPC Report Para No.7.6.16 under Department of Posts.

Sir,

Kindly refer to the above recommendations of the 6th CPC wherein it has been recommended to merge the Postal Dispensaries with that of the CGHS with a comment that there is a strong merit in the proposal made by the Department of Posts in this matter to the Ministry of Health and Family Welfare.

The 6th CPC has recommended that all the Dispensaries presently being run by the Department of Posts should immediately be merged with CGHS and all postal employees be covered under the CGHS Scheme, wherever available. It has also recommended that this facility should be extended to the retired postal employees.

This Federation therefore requests you to cause to take necessary urgent steps to get the above recommendations implemented at the earliest as such a step would help very much to get better medical treatment for the Postal Employees and Postal Pensioners in such places.

We will highly appreciate for favourable action and a line in reply into the nature of action taken in this matter.

6.PARA MEDICAL STAFF

PF-14/2008 Dated 16th September 2008

To

The Secretary [P]

Department of Posts

Dak Bhawan

New Delhi – 110001

Sub: Para Medical Staff of Postal Dispensaries – Implementation of recommendations of 6th CPC – reg.

Sir,

This Federation notes that certain staff like Staff Nurse have been ordered higher replacement pay scales of PB-2 with 4600/= Grade Pay in the Revised Pay Rules, 2008. There are some other Para Medical Staff for whom the recommendation is to be fixed in the corresponding Pay Scales and Grade Pay.

The cadres Medical Store Keepers and Laboratory Technicians have been referred in Para 7.6.10 under the Department of Posts Chapter that the Commission has considered these categories in Chapter 3.8. The recommendations made therein shall be extended to these categories as well.

This Federation requests for clear instructions on pay fixation for these common category of Para Medical Staff under the Department of Posts.

A line in reply into the nature of action will receive our high appreciation.

News GalleryNew Delhi, Sep 16: Government women employees now have reasons to celebrate as they can avail six months of maternity leave. The Centre has not only increased maternity leave but has also cleared paid leave for two years to take care of children. The order has come into effect from Monday, Sep 1, 2008. The increased maternity leave of women employees has been increased from 135 days to 180 days for each of their two children. From now on, women employees can take paid leave up to two years (730 days) during their career for ‘taking care’ of their two children without affecting their seniority.

Even if a woman has only one child, she can take the two-year leave. Termed as ‘child care leave’, this will be besides the maternity break they are entitled to.
A woman employee can also avail of child care leave in any combination till her two children are 18 years of age. In line with the Sixth Pay Commission proposals, the new leave regime for women means that during their stint with the government, they can avail paid leave of as much as three years, provided they do it only for two children.

Ads by Google Maternity Leave
Join discussions & find answers at iVillage – the Internet for Women.
http://www.ivillage.com

Earn Rs. 1000/- Everyday
Turn Your PC Into A Cash Generating Machine. Work Online From Home!
http://www.gCash.in

Jobs in HCL BPO
Top Call Centers are Hiring. Register Your Resume Today!
TimesJobs.com

How To Get Pregnant Fast
I Stopped this big mistake and finally got Pregnant. Here’s how.
http://www.TipsGettingPregnant.com

Reliance HealthWise Plan
A Single Health Policy Covering the Whole Family. Apply for One Now!
RelianceHealthPolicy.com

Infosys hiring Freshers.
Most of the MNC’s require no Prior Exp. Submit your Resume Free Now!
MonsterIndia.com/Infosys-Jobs

Environmental Jobs
Complete resource for green and sustainable jobs
greenbiz.com/environmental-jobs

Democracy and the World
About rule of law, participation & dissent, in civil societies
http://www.america.gov

Employee Motivation
Online books, journals for academic research, plus bibliography tools.
http://www.Questia.com/Employee_Motivation

The child care leave can be taken for any of reason, including ‘rearing’ or ‘to look after any of their needs like examination, sickness etc’. Women in the private sector are often hard-pressed for such leave beyond the maternity break (rarely beyond 90 days), besides the regular quota of earned, casual and medical leaves.

“The new rule has come as a godsend. I can now devote time to my son when he needs it the most. The best part is I can take this leave till he is 18,” said a director-level IAS officer. Contrast it with what a senior corporate executive said, “I attended office up to two days before my child was born. I had to save as much of my 90-day maternity leave so that I could devote time to my child later. The entire period is over now and I am back to work. I now leave my baby at my mother’s house and come to office.”

The government has notified that child care leave can also be availed in continuation of the six-month maternity break. It means that a woman employee deciding to have only one child can continue on paid leave for two-and-a-half years at a stretch.

Of course, she has the option of saving some of it for exigencies and, above all, she continues to enjoy her share of the regular leaves. The new regime will definitely make government jobs much more attractive not only for women but also for men as the couple would be assured that at least the mother would be with the child when needed. Semi-government establishments like PSUs, banks, insurance companies should be expected to adopt the new women-friendly system sooner or later.


Home > Nation

SERIAL BLASTS RIP DELHI; 24 DEAD, OVER 125 INJURED

Zeenews Bureau

New Delhi, Sept 14: A series of explosions rocked Delhi one after the other on Saturday evening. The five bomb blasts, in various parts of Delhi, have claimed 24 lives so far and injured over 125. Four bombs were also defused by the bomb disposal squad in Central Park of Connaught Place, India Gate, Regal Cinema and Parliament Street. Indian Mujahideen, which also masterminded the Ahmedabad blasts, has claimed responsibility for the blasts through an e-mail sent to Zee News.

The first explosion was reported in Karol Bagh’s famous Gaffar’s MCD market. The second blast was reported in Central Park of CP near Palika Bazaar. This was followed by one on Barakhamba Road and then twin blasts in GK-I’s M-Block market.

The first blast took place at 6:10 pm. All other blasts went off within the next 45 minutes.

Of the 4 bombs defused, one was defused in the Central Park, one in Regal Cinema and one each at India Gate and Parliament Street- all the above using a sensor machine.

Two people have been detained. Some children are believed to have spotted the miscreants placing the bombs. One child named Rahul claimed to have seen two men dressed in black placing black parcels in a dustbin. Soon after, the blasts went off. He said the persons were unfamiliar and that he had seen them for the first time.

Ammonium Nitrate tied to integrated circuits is believed to have been used in the explosions.

The blast in Karol Bagh took place in a CNG auto-rickshaw and was followed by a blast in the cylinder kept on a scooter right behind it.

According to eyewitness accounts, the impact of the blast was such that the auto rickshaw was tossed up in the air at least 12 feet.

Nearly 30 people have been injured in Karol Bagh; of these at least 8 seriously.

Ambulances rushed to the spot as soon as the incident was reported. The injured were rushed to nearby nursing homes and Ram Manohar Lohia Hospital.

The MCD market is located in a very congested area of Karol Bagh and has several mobile phone shops. Jt Commissoner (Special Cell) Karnail Singh confirmed that no RDX was used in Karol Bagh blasts.

The blast in CP took place at Gopaldas Bhawan’s parking lot. The bomb here is believed to have been kept in a dustbin.

20 people reported injured here were rushed to the hospital.

The blast on Barkhamba Road went off near the Metro Station.

Twin blasts were then reported in GK-I’s posh M-Block market, which immediately shut down. The two bombs went off within 5 minutes of each other. One is believed to have been placed in a dustbin and the other in a scooter.

Bomb Disposal Squads along with the National Security Guards (NSG) and forensic teams rushed to all the affected sites which had been cordoned off and traffic diverted. Two teams of the Anti-Terrorist Squad (ATS) were sent to Mulund and Chembur for further investigations after the e-mail was traced to Chembur, Mumbai.

Delhi government has announced Rs Five lakh as compensation for the family of the dead and Rs 50,000 for those injured in the serial bomb blasts.

The explosions in Delhi came close on the heels of similar attacks in Jaipur, Bangalore and Ahmedabad.

There had been some intelligence inputs that a major city might be targeted during Ganesh Chaturthi festival.

Punjab, Haryana and Chandigarh as well as all Metros have been put on maximum alert.