Rule 18 — CCS

Employees are required to submit annual property returns, listing details of land, buildings, jewellery, shares, bonds, and any other high-value assets owned by them, their spouse, or dependent family members.

Prior permission from the competent authority is required before purchasing, selling, or transferring any immovable property such as land, houses, or apartments. Transactions involving large sums of money or significant financial gains must be reported to the government to ensure accountability31 .

Failure to declare assets or engaging in transactions beyond legitimate means may result in disciplinary action or legal scrutiny.

In case the purchase value of share/equity/debenture, etc, being movable property, is more than two times of the Basic Pay, then it is a transaction under Rule 18. However, if it is more than six times of the Basic Pay, then reporting is to be made both under Rule 16 as well as under Rule 18.

29 Ibid., Rule 17. 30Government of India. (1964). Central Civil Services (Conduct) Rules, 1964, Rules 18–21A. Ministry of Personnel, Public Grievances and Pensions. 31 Ibid., Rule 18.

Rule 18: Declaration of Movable, Immovable, and Valuable Property A government servant must declare all movable and immovable property, including valuable assets, to the government at prescribed intervals.

To prevent undue influence and security risks, government servants are restricted in their financial and property dealings with foreign nationals, foreign organizations, and foreign governments32 .

Employees must not accept gifts, grants, or loans from any foreign entity, foreign government, or foreign-controlled business unless explicitly approved by the government. Engaging in financial transactions, property purchases, or investments in foreign-controlled businesses must also be cleared by the prescribed authority.

These restrictions ensure that government employees remain free from foreign influence and safeguard national security interests.