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Rule 74 - Gratuity & Dues | KartavyaDesk

CCS Pension

Original Rule Text

(3) The Head of Office shall retain one copy of the aforesaid Format 10, Form 10 and Form 11 for his office record. (4) The Head of Office shall draw the attention of the Accounts Officer to the details of Government dues outstanding against the deceased or missing Government servant, namely:- (a) Government dues as ascertained and assessed in term of rule 77 and recoverable out of the gratuity before payment is authorised; (b) amount of gratuity to be held over partly for adjustment of Government dues which have not been assessed so far and partly as margin for adjustment in the light of the final determination of the gratuity; (c) the maximum amount of gratuity to be held over for the purpose of clause (b) shall be limited to ten per cent of the amount of gratuity.

What This Means

Rule 74 of the CCS (Pension) Rules, 2021, focuses on the responsibilities of the Head of Office when a government servant passes away or goes missing. Specifically, this section deals with handling government dues that might be outstanding against the deceased or missing employee and how these dues are recovered from the gratuity payable to their family. It ensures that any money owed to the government is properly accounted for and recovered before the gratuity is fully disbursed.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

  • •The Head of Office must keep copies of Format 10, Form 10, and Form 11 for office records.
  • •The Head of Office must inform the Accounts Officer about any outstanding government dues against the deceased/missing employee.
  • •Government dues, as per Rule 77, are recovered from the gratuity before payment.
  • •A portion of the gratuity can be held back for unassessed dues or as a margin for final gratuity determination.
  • •The maximum amount held back cannot exceed 10% of the total gratuity amount.

Practical Example

Mr. Sharma, a Section Officer, unfortunately passed away. The Head of Office, Mrs. Verma, discovers that Mr. Sharma had an outstanding house building advance of ₹50,000 (ascertained under Rule 77). The total gratuity payable to Mr. Sharma's family is ₹5,00,000. Mrs. Verma informs the Accounts Officer about the ₹50,000 due. Additionally, there's a possibility of some pending income tax dues, but the exact amount is not yet assessed. Mrs. Verma decides to hold back 10% of the gratuity, i.e., ₹50,000, to cover any potential tax liabilities and as a margin. The remaining ₹4,00,000 (₹5,00,000 - ₹50,000 - ₹50,000) is then authorized for payment to Mr. Sharma's family.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What are Format 10, Form 10, and Form 11?▼
These are specific forms prescribed under the CCS (Pension) Rules, 2021, used for processing pension and gratuity claims in cases of death or missing government servants. They contain details about the employee, their service, and the beneficiaries.
What happens to the 10% gratuity held back if the final dues are less?▼
If the final assessed government dues are less than the amount held back (up to 10% of the gratuity), the remaining amount is released to the beneficiary after the final assessment is complete.
What kind of 'Government dues' are covered under this rule?▼
Government dues can include outstanding loans (like house building advance or vehicle advance), unpaid rent for government accommodation, or any other financial liabilities owed to the government by the deceased or missing employee.
What is the role of the Accounts Officer in this process?▼
The Accounts Officer is responsible for verifying the information provided by the Head of Office, ensuring that the government dues are correctly calculated and recovered, and authorizing the payment of the gratuity to the eligible beneficiary.
What if the government dues exceed the gratuity amount?▼
If the government dues exceed the gratuity amount, the entire gratuity will be used to offset the dues. Further recovery action may be taken to recover the remaining amount, depending on the specific circumstances and applicable rules.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Test Your Knowledge

Question 1 of 3

According to Rule 74 of the CCS (Pension) Rules, 2021, which of the following documents must the Head of Office retain a copy of for office records in cases of deceased or missing government servants?

Related Rules

Rule 62CCS (Pension) Rules, 2021 - Rule 62Rule 19CCS (Pension) Rules, 2021 - Rule 19Rule 65CCS (Pension) Rules, 2021 - Rule 65Rule 68CCS (Pension) Rules, 2021 - Rule 68Rule 72CCS (Pension) Rules, 2021 - Rule 72

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