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Income Tax Rules
1200 rules
General
G.I., Min. of Law and Justice - Notification No. 35, Corrigenda to 21st August, 2025, dated 30-1-2026Corrigenda for Income-tax Act, 2025G.I., C.B.D.T., Notification No. 11415/F.No. 15/FB/2000-TPL, dated 5-7-2000Amendment to Form 52-AM.F., C.B.D.T., Circular No. 574/F. No. 178/73/90-IT (AI), dated 22-8-1990Relief under Section 80-C of IT Act, 1961G.I., M.F., (Dept. of Revenue), (CBDT), Notification No. 55/2026/F. No. 370142/15/2026-TPL, dated 31-3-2026Amendment to Income Tax Rules 2026G.I., (CBDT) Cir. No. 5/2011, F. No. 275/192/2011-IT (B),
dated 16-8-2011Income Tax deduction from salaries during the Financial Year 2011 - 12 under Section 192 of the Income Tax Act, 1961G.I., (CBDT) Cir. No. 8/2013, F. No. 275/192/2013-IT (B), dated 10-10-2013Income Tax deduction from salaries during the Financial Year 2013-14 under Section 192 of the Income Tax Act, 1961G.I., (CBDT), Cir. No. 9/2008, F. No. 275/192/2008-IT (B), dated 29-9-2008Income Tax deduction from salaries during the Financial Year 2008-2009 under Section 192 of the Income Tax Act, 1961M.F., Lr. F. No. 153/34/87-TPL (Cir. No. 494), dated 22-9-1987The Finance (Amendment) Ordinance, 1987 - Clarification of provisionsit2025_00039The Applicant herein, a Storekeeper III in Dimapur of Nagaland should be posted in the last leg of his tenure, as he is left with less than 2 years of service for retirement in the place of his choice which is Kolkata and also because his wife is also working in KolkataG.I., M.F., Cir. F. No. 275/192/2009-IT (B), dated 9-2-2010Clarification regarding deduction in respect of contribution to pension scheme under Section 80-CCD of Income Tax ActG.I., M.F., (CBDT), Notfn. No. 9/2004/F. No. 142/37/2003-TPL,
dated 12-1-2004Amendment to Form 16 of the Income Tax Rules, 1962G.I., C.B.D.T., Notification, No. 11427/F.No. 142/2/2000-TPL, dated 5-7-2000Amendment to Form No. 2Dept. of Eco. Affairs, O.M. No. 2/25/92-NS.II, dated 2-2-1993Clarifications regarding National Savings Scheme, 1992Ministry of Law, Justice and Company Affairs, Ordinance Notfn. No. Amendment,
dated 3-2-2001The Taxation Laws (Amendment) Ordinance, 2001 (No. 2 of 2001)M.F. (C.B.D.T.), Cir. No. 747 (F. No. 275/216/96-/T(B), dated 2-12-1996Income tax deduction at source from salaries during 1996-97M.F., C.B.D.T. Notfn., No. 10137/F. No. 142/6/96-TPL, dated 2-7-1996Amendment to the Income Tax Rules, 1962M.F., C.B.D.T., Notfn. No. 8986/ F. No. 142/24/90-TPL, dated 27-1-1992Amendment to the Income Tax Rules, 1962G.I., Central Board of Direct Taxes, F. No. 194/9/79-IT (AI) (Circular No. 413), dated 4-3-1985Clarification regarding exemption of value of leave travel concession under section 10 (5) of the Income-tax Act, 1961G.I., Ministry of Law and Justice, Notification No. Ord. No. 2 of 2026, dated 5-6-2026THE INCOME TAX (AMENDMENT) ORDINANCE, 2026G.I., M.F., Lr. F. No. 204/21/80-II A. II [Circular No. 414), dated 19-3-1985Payment of Bonus-Allowability under Section 36 (1) (ii) of the Income-tax Act, 1961M.F., C.B.D.T., Notfn. No. 8797/F. No. 142/23/90-TPL, dated 11-1-1991Amendment to the Income Tax Rules, 1962M.F., C.B.D.T., Circular No. 465 (F. No. 275/64/86-IT (B), dated 4-8-1986Amendment to Rule 2A of the Income Tax Rules, 1962 - Limitation of special allowance granted to meet expenditure actually incurred on payment of rentG.I., M.F., O.M. No. F.No. 173/10/2026-ITA-I, dated 23-1-2026Clarification regarding taxability of Leave Travel Concession (LTC), Medical Reimbursement Claims etc., claims u/s 115-BAC in the New Tax RegimeCentral Board of Direct Taxes, Circular No. 286, dated 17-11-1980Section 10(10A)(i) of the Income-tax Act, 1961 — Commutation of Pension — Extent of exemption — ClarificationG.I., M.F., Dept. of Expenditure, O.M. No. 1(14)/2016-E.II(A)(Vol.III), dated 9-6-2026Amendment in Delegation of Financial Power Rules, 2024Central Board of Direct Taxes No. 3276/F. No. 133/64/84-TPL Notification No. S.O. 529(E), dated 17-7-1985Amendment to the Income-tax Rules, 1962.G.I., M.F. (CBDT), Notfn. No. 198/2001/F. No. 142/38/2001-TPL,
dated 2-7-2001Amendment to Rule 4 of the Income Tax RulesG.I., M.F., (CBDT) Circular. No. 798, F. No. 275/192/2000-IT(B), dated 30-10-2000Income Tax deduction at source from salaries during the year 2000-2001it2025_00133Payment of HRA at differential rates to officials working in different departments in the same station of posting is discriminatoryit2025_00134Employees in the same city cannot be subjected to discriminatory classifications regarding HRA entitlements - Principle of equal treatment and fairness in its decision emphasizedit2025_00135Filing of O.A. before Central Administrative Tribunal without availing the statutory appeal remedy provided under CCS (CCA) Rules, 1965 is not maintainable. O.A. liable to be dismissedit2025_00136Civilians of Assam Rifles who were in service on 19-9-1989 before combatisation enjoying rent-free accommodation shall continue to avail of the rent-free accommodation, their combatisation notwithstandingG.I., M.F., Corrigendum No., F. No. 275/192/2009-IT (B), dated 20-1-2010Income tax deduction from salaries during the Financial Year 2009-10 under Section 192 of the Income Tax Act - CorrigendumG.I., Ministry of Law and Justice (Legislative Department), Notification No. 29 of 2025, dated 21-8-2025The Taxation Laws (Amendment) Act, 2025it2025_00137Though HRA is inadmissible when Government quarters are allotted, if the accommodation is uninhabitable, the allottee crystallizes his entitlement to grant of HRA as right to life includes the necessary infrastructure to live with human dignityit2025_00138In this case, payment of HRA prior to 5-3-2019 i.e. with effect from 1-1-2018 is remitted back to the departmental authorities to take a final decision and following the favourable decision taken in a similar issue in O.A. No. 365/2015 disposed by the Tribunal favourable to the Applicant therein as said decisions are applicable in the present case alsoit2025_00139Applicants who have arranged for their own accommodation in the absence of any Government accommodation have approached for direction to the Respondents not to recover the House Rent Allowance from the Applicantsit2025_00140Applicants in this OA are 24 in number, first 16 Applicants working in All India Radio and the rest with Doordarshan. They pray for granting benefits of HRA at 'B' class rate with arrears granted to similarly situated employees, who had already obtained the relief. Tribunal at the admission stage itself directed the Respondents to compare the case of the Applicants with petitioners in O.A. No. 282 of 2013 and if they are similarly situated similar benefit of granting HRA at rates admissible to ‘it2025_00141HRA calculation during the 7th CPC transition periodit2025_00142Revision of HRA due to increase in DAit2025_00143Eligibility of CEA on entry into Government service during an academic yearit2025_00144Definition of penal rent in terms of retention of accommodation on transferit2025_00145Reimbursement of hostel subsidy is admissible only if the child is kept in a hostel of a residential school beyond a distance of 50 kms. from residenceit2025_00146Admissibility of House Rent Allowance to house owning officersit2025_00147Charges for servant quarters, garage and water charges not included in Licence Feeit2025_00148Reimbursement of Hostel Subsidy is admissible only if the child is kept in a hostel of a residential school / institutionit2025_00160Employees in the same city cannot be subjected to discriminatory classifications regarding HRA entitlements - Principle of equal treatment and fairness in its decision emphasizedit2025_00161Filing of O.A. before Central Administrative Tribunal without availing the statutory appeal remedy provided under CCS (CCA) Rules, 1965 is not maintainable. O.A. liable to be dismissedit2025_00162Civilians of Assam Rifles who were in service on 19-9-1989 before combatisation enjoying rent-free accommodation shall continue to avail of the rent-free accommodation, their combatisation notwithstandingit2025_00163Applicants in this OA are 24 in number, first 16 Applicants working in All India Radio and the rest with Doordarshan. They pray for granting benefits of HRA at 'B' class rate with arrears granted to similarly situated employees, who had already obtained the relief. Tribunal at the admission stage itself directed the Respondents to compare the case of the Applicants with petitioners in O.A. No. 282 of 2013 and if they are similarly situated similar benefit of granting HRA at rates admissible to ‘G.I., M.F., Notfn. No. 39/2015/F. No. 142/02/2015-TPL, dated 13-4-2015Income Tax (Sixth Amendment) Rules, 2015G.I., M.F., (CBDT), [Cir. No. 9/2003],
F. No. 275/192/2003-IT,(B), dated 18-11-2003Income Tax deduction from salaries during the Financial Year 2003-2004G.I., (CBDT) Cir. No. 8/2012, F. No. 275/192/2012-IT (B), dated 5-10-2012Income Tax deduction from salaries during the Financial Year 2012-13 under Section 192 of the Income Tax Act, 1961M.F., Cir. Lr. No. 275/3/89-IT(B), dated 13-2-1989Issue of certificate for tax deducted at source under various pro visions of the Income Tax Act Unified Form No. 16-effective from 1-4-1989D.o.P., Lr. No. 35-58/94-SB. II (Vol. II), dated 23-3-1995Furnishing of TAN under Section 203-A in form No. 16-A in the case of NSS AccountsM.F. (C.B.D.T.), Circular No. 501/F. No. 275/109/87-II(B), dated 20-1-1988I.T. deduction from salaries at source during the financial year 1987-88 - Deduction admissible in respect of deposits made in the National Savings Scheme, 1987G.I., M.F. (CBDT), Notfn. No. 11548/F. No. 149/280/2000-TPL,, dated 15-11-2000Raising the exemption limit of special allowances granted to Army personnel, from 1-5-1999G.I., M.F. (CBDT), Notfn. No. 246/2003/F. No. 142/17/2003-TPL, dated 17-10-2003Amendment to Income Tax Rules, 1962M.F. (D.R.), Notfn. No. S.O. 148 (E), dated 28-2-1991, circulated in G.I., M.F. (CBDT), O.M. No. F. 275/42/9l-IT(B) dated 27-3-1991Revised Form No. 16 under IT Act (to be furnished by the Pay Disbursing Officer to the employeeG.I., M.F., (CBDT), Notfn. No. 13/2004/F. No. 142/03/2004-TPL,
dated 12-1-2004Scheme for filing of Income Tax Returns by Salaried employees through EmployerG.I., C.B.D.T., Notfn., No. 11476/F.No. 142/43/2000-TPL, dated 6-9-2000Amendment to Rule 6-DD of I.T. RulesG.I., Dept. of Posts, Lr. No. 107-1/2002-SB, dated 13-12-2002TDS under Section 194-H of the Income Tax Act on the amount of commission payable to SAS/MPKBY AgentsM.F., C.B.D.T., Notfn. No. 9110/F. No. 133/347/92-TPL, dated 21-10-1992NSS, 1992, covered under Section 88 of IT ActG.I., M.F., Lr. No. F. 1 (3)-PD/85, dated 25-4-1985The Compulsory Deposit Scheme (Income-tax payers) Act, 1974 and the scheme framed thereunderG.I., M.F., (CBDT) Circular No. 771, F. No. 275/192/98-IT(B), dated 3-11-1998Income Tax deduction at source from salaries during 1998-99M.F. (C.B.D.T.), Circular No. F. 134/8/88-TPL (Cir. 511), dated 10-5-1988Wealth Tax exemption to investments made under the National Savings Scheme, 1987, under the Wealth Tax Actit2025_00212Employees in the same city cannot be subjected to discriminatory classifications regarding HRA entitlements - Principle of equal treatment and fairness in its decision emphasizedit2025_00213Filing of O.A. before Central Administrative Tribunal without availing the statutory appeal remedy provided under CCS (CCA) Rules, 1965 is not maintainable. O.A. liable to be dismissedit2025_00222Charges for servant quarters, garage and water charges not included in Licence FeeC.B.D.T., F. No. 178/86/88-IT(A-1), dated 7-4-1989Taxability of repaid amount on the closure of N.S.S. accountit2025_00228Though HRA is inadmissible when Government quarters are allotted, if the accommodation is uninhabitable, the allottee crystallizes his entitlement to grant of HRA as right to life includes the necessary infrastructure to live with human dignityit2025_00229Applicants who have arranged for their own accommodation in the absence of any Government accommodation have approached for direction to the Respondents not to recover the House Rent Allowance from the ApplicantsG.I., Min. of Law and Justice, Act No. 37 of 2023, dated 17-12-2023The Repealing and Amending Act, 2023G.I., Min. of Finance (Dept. of Expenditure), F. No. F.5(19)-E.IV(B)/65, dated 13-10-1964Advance Copy of Correction Slip No. 955 to the Supplementary RulesM.F., C.B.D.T., Circular. Letter No. 499-F. 275/51/87-IT(B), dated 1-12-1987I.T. deduction from salaries at source during the financial year 1987-88 - Payment of SurchargeG.I., Min. of Finance, Notftn. F. No. l42/28/97-TPL/10346, dated 7-5-1997Amendment to Rule 67 of Income-Tax Rules, 1962G.I., M.F.,(CBDT),Notfn. No. 142/47/98-TPL/Notfn. No. 10722, dated 13-10-1998Conditions for allowance for Deduction under Section 80-GG of IT Act - Insertion of Rule 11-B in IT Rules, 1962M.F., C.B.D.T., Circular No. 498-F. 275/111/87-IT (B), dated 4-11-1987Deduction under Section 80-C of I.T. Act, for repayment of loan taken for the purchase/construction of houses/flatsit2025_00263In this case, payment of HRA prior to 5-3-2019 i.e. with effect from 1-1-2018 is remitted back to the departmental authorities to take a final decision and following the favourable decision taken in a similar issue in O.A. No. 365/2015 disposed by the Tribunal favourable to the Applicant therein as said decisions are applicable in the present case alsoG.I., Dept. of Pen. & P.W., O.M. F. No. 38/10(03)/2025-P&PW (A) (e-11193) (ii), dated 30-10-2025Provisions under Rule 44 of the Central Civil Services (Pension) Rules 2021- Compassionate AllowanceG.I., M.F., Dept. of Expenditure, O.M. No. 11(51)/68-WAE, dated 4-10-1969Amendment of FRS & SRS – Substitution of the word 'rent' by the words 'licence fee'it2025_00272Applicants prayed for quashing the impugned Orders, dated 4-11-2019 and 7-11-2019 and for direction to the Respondents to make salary payment of the Applicants in terms of the Order, dated 26-7-2019 and not to effect any recovery from the salary of the ApplicantsG.I., M.F. (CBDT), Notfn. No. 11100/F.No. 142/28/99-TPL, dated 4-10-1999Transport Allowance to Orthopaedic ally Handicapped Employees, exempted from Income Tax upto ₹ 1,600 p.m.it2025_00277Employees in the same city cannot be subjected to discriminatory classifications regarding HRA entitlements - Principle of equal treatment and fairness in its decision emphasizedG.I., M.F., O.M. No. 2(37)-E. II (B)/64, dated 27-11-1965Grant of Compensatory (City) Allowance and House Rent Allowanceit2025_00297Payment of HRA at differential rates to officials working in different departments in the same station of posting is discriminatoryM.F., C.B.D.T., Notfn. No. 8614/F. No. 142/5/90-TPL, dated 27-3-1990Amendment to allowances not included under salary under Section 10 (14) of tbe Income Tax ActG.I., M.F. (CBDT), Notfn. No. 11457/F.No. 142/37/2000-TPL, dated 3-8-2000Amendment to Rule 44E and FormsG.I., Central Board of Direct Taxes, Circular No. 243 (F. No. 178/65/77-II (AI). dated 22-6-1978Interest on reinvestment deposit scheme/recurring deposit scheme/Cash Certificates etc.- treatment thereof under section 80-L of the Income Tax Act, 1961C.B.D.T., F. No. 178/209/88-IT(A-1),
dated 17-3-1989Jeevan Dhara and Jeevan Aksltay eligible for deduction under Section 80-CCA of tbc I.T. ActM.F., Notfn. GSR Lr. No. 903(E), dated 6-9-1988Deduction under Section 80-CCA of Income Tax ActG.I., Central Board of Direct Taxes, D.O. No. 178/110/83-IT (A-I), dated 10-11-1983 addressed to Deputy Secretary (NS), Ministry of Finance (DEA), New DelhiDeduction under Section 80-C on the National Savings Certificates VI and VII Issues and contribution to PPF accounts — ClarificationsM.F., C.B.D.T., Notfn. No. 9111/F. No. 133/347/92-TPL, dated 21-10-1992Interest on NSS, 1992, covered under Section 80-L of IT ActC.B.D.T., F. No. 178/20/89-IT(A-l),
dated 17-3-1989Repayment from National Savings Scheme to the legal heirs of the assessee not taxableM.F. (C.B.D.T.) O.M. No. 275/114/88-I.T.(B), dated 9-12-1988Annuity plans of the L.I.C. of India - Tax deduction at source trader Section 192 of the I.T. Act - Clarificationit2025_00321Applicant who retired as Upper Division Clerk from the Office of Director, Maintenance Centre, Doordarshan Complex, R.G. Baruah Road, Guwahati (R-4 herein), is entitled to payment of Special Duty Allowance (SDA in short) if similarly situated person in North-Eastern Region is paid such allowance, till his date of Retirement on 1-4-2007it2025_00322The Applicant, PA, R.K. Pur, HPO of Agartala Division of Postal Department was compelled by illiterate persons to deposit their money in the account of one Shyamal Kanti Deb, GDS Packer of the Postal Department which was accepted after consultation with her superiors for which act she gained no monetary or other benefits. There were procedural infirmities in the conduct of the disciplinary proceedings against the Applicant as accepted by the Counsel of the Respondents. Hence the punishment imposit2025_00323This OA for fixation of his pay taking into account the stagnation increment fails as the order to that effect came into force after he had retired from serviceit2025_00324In the present case of allegation of possessing assets disproportionate to the known source of income against an IRS Officer, value to be accorded to opinion of CVC and the Competent Authorities' decision is final and binding. In the present case of IRS Officer who is punished by the authorities, the sanction awarded by Finance Minister is validit2025_00325Charge-sheet issued to the Applicant, a Trained Graduate Teacher (TGT) under Rule 14 (ii) of Railway Servants (Discipline and Appeal) Rules, 1968 on the ground if earning of good amount of money per month by holding tuition classes without any authority and without prior permission of his controlling authority and not disclosing the income by way of private tuition to income tax authorities are without proper proof after analyzing the charges dispassionately based on records, rules and regulatioit2025_00326This OA is filed against the recovery of ₹ 60,000 in instalments from the Applicant by following Central Civil Services (Classification, Control and Appeal) Rules, 1965 (CCS and CCA) Rules. That punishment is upheld by the Tribunal as the Appellate Authority found that the Applicant had defrauded the people and the Department of Posts which lapses cannot be condonedit2025_00327It is a settled law that suspension notwithstanding non-payment of Subsistence Allowance is an inhuman act which has an unpropitious effect on the life of the suspended employee as he is demobilized and salary is also paid at reduced rate in the nickname of "Subsistence Allowance". The non-payment of Subsistence Allowance is against Sub-Rule 1 (a) (i) of FR 53 which lays down that the amount of Subsistence Allowance may be increased by suitable amount, not exceeding 50% of the Subsistence Allowait2025_00328The interim period of suspension from February, 2012 to January, 2013, the Subsistence Allowance of the Applicant, involved in a CBI case for helping his accomplice to receive a bribe of ₹ 3,50,000 is raised to 50% instead of 25% from 6-2-2012 as ordered by Tribunal. His request for raising his Subsistence Allowance to 75% is to be considered if the prolonging of the suspension cannot be directly attributed to the charged employeeit2025_00329The Applicant herein, while on probation with Delhi Transport Corporation (DTC) as a Driver met with an accident and hence he was discharged as he was under probation. This termination is faulty as he has to be given other job commensurate with his physical disability condition as provided for under Section 47 (1) of the Disabilities Actit2025_00330The role and responsibilities of Enquiry Officer of a department is to record the findings as to the seriousness and misconduct or otherwise. Punishment is to be given by the competent punishing authority on receipt of the enquiry report or order fresh enquiry if he does not agree with the report of Enquiry Officer and record his views based on which the fresh enquiry can be ordered or punishment given based on his written views for disagreeing with the Enquiry Officerit2025_00331Variation of penalty, as suggested by UPSC, in this case where the pension cut of 10% for one year has been increased to two years by authorities thus inflicting punishment for extra one year is not justified. Hence the penalty imposed by the Disciplinary Authority is set asideit2025_00332Forgery of even small amount by a Cashier, herein, a Cashier of LIC (Life Insurance Corporation of India), results in loss of confidence on the official who had caused forgery and his action cannot be condoned. But the punishment of removal from service by Law and the department is modified as compulsory retirement as the amount is small and the misappropriation is limited to a short periodit2025_00333Enhancing the penalty, which had been already completed, in this case proposed enhancing the penalty to dismissal from service, after elapse of 4 years tantamount a double punishment which is not permissible under the lawit2025_00334A charge-sheeted employee under suspension is to be paid Subsistence Allowance and grant of pension and pensionary benefits after the date of retirement, if no order of removal / dismissal exists till the date when the employee reached the age of superannuationit2025_00335Regulations 60 (1) (b) and 58 of Food Corporation of India (Staff-FCI) Regulations, 1971 permits before making a final order to the effect in writing that there was no need to hold regular enquiry. In the present case after issuing a show-cause notice calling for a representation after the preliminary enquiry, the Respondent herein was punished for recovery of a sum of rupees five lakhs and censure which is not in orderit2025_00374In these two OAs namely, O.A. No. 123 of 2015 and O.A. No. 243 of 2015, there are 61 Applicants and 10 Applicants respectively. Tribunal allowed both OAs to be considered together as facts and relief asked for are same. In both OAs two additional increments as incentive granted to the Applicants who are retired Scientists / Engineers will be considered as basic pay for the purpose of DA, HRA, Pension, etc.it2025_00336Prosecution charge-sheet filed in a Court of law and charge-sheet filed by its department if both are same, even then the departmental enquiry may proceed without the completion of prosecution chargesheet pending in a Court of Law as the two are for different purposes - departmental enquiry is to find out the misconduct of the employee and the trial in a Court of Law is to examine the offence committed by the charged official in respect of his public dealingsit2025_00337Payment of provisional pension, gratuity and other benefits can be withheld only if a disciplinary proceeding is pending before the retirement date of an employee. If no charge-sheet had been issued on or before the date of the retirement of the employee, the employee is entitled to get full pension and other pensionary benefits. However, if the charge- sheet is issued and the retired employee is found guilty based on disciplinary proceedings after retirement and punished, the authorities are enit2025_00338Complainant in a disciplinary case should not act as a judge in disposing of the charge-sheet in the precise order in this case i.e. no man should be judge in his own causeit2025_00339Punishment of dismissal from service in the absence of criminal charges especially a few days left before retirement is exorbitant and shocks the conscience of court. In this case, the charged officer was negligent as against being an active participant in colluding against his employer. Hence his dismissal order just six days prior to his retirement is disproportionate to the gravity of misconduct. Further, the Appellant herein had taken steps to retrieve the materials which were due against biit2025_00340Punishment of removal from service , in this case a Railway servant, for demanding a meagre amount of ₹ 18 to ₹ 45 for issuing fit certificate especially when he had served for 23 years in the department, and without any evidence of this being a wider practice / habit on the part of the delinquent shocks the conscience of the Court. As the Appellant is now 75 years old, the Apex Court held that the imposition of compulsory retirement would be appropriate and meets the ends of justiit2025_00341An employee neither placed under suspension nor paid subsistence allowance is entitled for full salary during the period when the court ordered to consider his appeal by the higher authorities keeping the order of the disciplinary authority in abeyanceit2025_00342Penalty, not commensurate with the charges levelled in the chargesheet, is liable to be sent back to the disciplinary authorities for reconsideration. Penalties such as dismissal, removal and compulsory retirement is to be resorted to only if charges are very severe based on facts and not by mere presumption of severe gravity of chargesit2025_00343Punishment for lapses / offences of minor nature may not lead to severe punishments especially when an employee did not intimate the acquisition of Assets by him and also the assets of an employee does not exceed 10% of his total incomeit2025_00344An employee who is charge-sheeted for misconduct should, without fail, attend the enquiry proceedings on the dates informed to him by the Enquiry Officer. Otherwise, his absence for enquiry may lead to his tacit approval of charges levelled against him and an adverse finding against the charge-sheeted employee may follow leading to award of appropriate punishment to him based on the gravity of proved chargesG.I., M/o Home Affairs (D/o Personnel & A.R.), Notification No. 31(4)-Pen/80, dated 1-4-1981Central Civil Services (Pension) (Fourth Amendment) Rules, 1981it2025_00345Punishment should only relate to the proved charges as mentioned in the charge-sheets and other extraneous charges not mentioned in the charge-sheet should not be noted for punishmentit2025_00346As per Rule 53 (1) (ii) (a) (i) of Chapter VIII of FR & SR, a suspended employee is entitled for Subsistence Allowance at such rate as ordered by suspending authority which should be reviewed by that authority in terms of that rule once in every three monthsit2025_00347Revision of Subsistence Allowance based on pay revision coming into effect during suspension period is impermissible If revision of pay takes effect from a date prior to date of suspension, suspendee is entitled to increment in pay and Subsistence Allowance for period of suspension If pay revision takes effect from a date falling within the period of suspension, then benefit thereof would accrue to him only after reinstatement depending on whether the period of suspension is treated as duty or nit2025_00348Confirmation, after the period of probation is over, is to be decided within a short period of 6 to 8 weeks. Later Adverse Confidential Report should not stand in the way of confirmation of a probationerit2025_00349G.I., Dept. of Pen & P.W., O.M. No. 42/7/2021-P&PW (D), dated 23-11-2021Grant of Dearness Relief in the 5th CPC series effective from 1-7-2021 to CPF beneficiaries in receipt of basic ex-gratia paymentG.I., Dept. of Pen. & P.W., O.M. No. 1/11/2020-P&PW(E), dated 29-7-2020Relaxation of Rule 80-A for payment of provisional family pension on death of a Government servant during serviceG.I., Dept. of Pen. & P.W., O.M. No. F. No. 38/37/08-P&PW (A), pt. II,
dated 3-10-2008Revision of provisions relating to Pension, etc. - Clarification / ModificationG.I., M.F., O.M. No. F.2(5)-EV/81, dated 11-3-1981Grant of Ex-gratia pension to Central Government employees who retired on Contributory Provident Fund before 18th November, 1960 — Increase inG.I., M.F. (Dept. of Exp.), O.M. No. F.2(3)-EV/80, dated 25-3-1980Grant of relief to Central Government pensioners and family pensioners receiving pensions under the Liberalised Pension Rules, the Central Civil Services (Pension) Rules, 1972 and the Extra-Ordinary Pension RulesG.I., Ministry of Finance (Dept. of Expenditure), O.M. No. F.2(4)-EV/83, dated 29-11-1984Grant of ex-gratia pension to Central Government employees who retired on C.P. Fund before 18th November, 1960 — increase inG.I., Ministry of Finance (Dept. of Expenditure), O.M. No. F.2(4)-EV/83, dated 6-7-1984Grant of ex-gratia pension to Central Government employees who retired on C.P.Fund before 18th Nov., 1960 — increase inG.I., M.F. (Dept. of Exp.), O.M. No. F.2(9)-E.V/81, dated 21-11-1981Grant of relief to Central Government pensioners and family pensioners receiving pensions under the Liberalised Pension Rules, the Central Civil Services (Pension) Rules, 1972 and the Extra-Ordinary Pension Rulesit2025_00366When an individual is taken on deputation from a date anterior to the date of introduction of NPS and later absorbed by the borrowing department posterior to the date of coming into force of NPS, as per DoP&T OM, dated 3-3-2023 coupled with the judgment of the Rajasthan High Court in Civil Writ Petition No. 18908 of 2022, he is entitled to be governed by the old pension rulesit2025_00368Right to pension is a statutory right and therefore the measure of deprivation must be correlative to or commensurate with the gravity or the grave misconduct or irregularity as it offends the right to assistance at the evening of life as assured under Article 41 of the Constitution. Punishment awarded to the Applicant accordingly modifiedit2025_00369Advance increments granted in 2005 in IARI under the rules then extant cannot be withdrawn when the policy of grant of advance increments effective from 1-1-2006 was revised restricting it to one incrementit2025_00370Services rendered in Gramin Dak services do not reckon for working out qualifying service for pensionit2025_00371Provision relating to pension under the VII Pay Commission would be applicable also to those pensioners who are in receipt of compulsory retirement pension or compassionate allowanceit2025_003751.Employees who were regular employees of Apex Court, Legal Services Committee, their entire service must be calculated for determining pension and other retiral benefits2. This instant petition rejected on the plea of hypothetical ground is maintainableit2025_00376Applicant, Superintendent, Central Goods and Service Tax (GST) at GST, Guwahati prayed for voluntary retirement having completed more than 25 years of service. As per Rule 48-A of Civil Services Voluntary Retirement (VA) Scheme, the voluntary retirement request has to be considered within three months which expires on 1-6-2021. In this case, without going into the merit of the case, Tribunal directed the authority to decide and finalize the application for VR, dated 1-3-2021 along with the repreit2025_00377Recovery of excess amount of pension paid to the deceased husband of the Applicant cannot be recovered from the family pension of the Applicantit2025_00378Withholding of 10% of pension of an employee under administrative circular, dated 22-8-1974 and 31-10-1974 and Government Resolution No. 3104, dated 31-7-1980 is unjustified after the employee (Appellant herein) had superannuated on 31-3-2008. Hence 10% of pension withheld after superanuation due to pending departmental case against the Applicant herein on 31-3-2008 till 19-7-2012 is liable to be paidit2025_00380Recovery of excess family pension reported to be recovered from the Applicant after 5 years, i.e. beyond the period of limit prescribed for recovery is impermissible as per the decision of Apex Court in the case of State of Punjab and others v. Rafiq Masih (Whitewasher), etc. [ 2015 (4) SCC 334 ]. Hence the Respondents herein namely, General Manager, Eastern Railway was directed to refund the amount of recovery already made from the family pension of the Applicant within one month from the date it2025_00381Applicant herein, a mentally retarded person, is entitled for family pension due to the death of his parents. Even though he is a major, due to his mental retardation, he is to be paid family pension through his maternal uncle, Shri Ved Prakash Kirpal who is looking after the interest of the Applicant. As the action of the Respondents, R-1, Secretary, Ministry of Personnel, Public Grievances and Pension, Department of Personnel and Training illegally denied family pension to the Applicant, R-1 iit2025_00384Recovery of excess pension paid to a retired employee due to erroneous interpretation of rules can be recovered as held in the case of Union of India and others v. Rakesh Kumar [ 2001 Scc ( L&S) 707 ]. Errors and mistakes in fixation amount of pension cannot be perpetuated. In this case, the erroneous fixation of the Applicant was done by the department in the year 1-1-2006. Hence, the reduction of pension will take into effect only when the error is deducted i.e. from July, 2015it2025_00387Reduction of pay due to re-fixation of pay of the employee without notice is not permissible. In the present case, the functional upgradation to SAG Grade of the Applicant herein, which resulted in reduction in pay thereby reduction in pension without notice to him is incorrect. Hence, the order relating to the recovery of an amount of ₹ 81,683 is set aside and the recovered amount should be refunded with interest at the rate of 9% per annum from 1-8-2013 till its realization. However, thit2025_00390The final settlement dues such as Group Insurance, Gratuity, etc., of the daughter of the Applicant who had died and also a divorcee is to be paid to her mother, Applicant herein as per nominations available. As none other than the Applicant can claim to GPF of her deceased daughter, that GPF amount is also to be paid to the Applicant following Rule 51 of CCS (Pension) Rules for payment of Gratuity and Group Insurance, Rule 50 (1) (b) of the CCS (Pension) Rules for deciding Death Gratuity and Ruit2025_00393Old Pension Scheme is applicable to casual labour employees brought on temporary status with effect from 1-9-1993 and their services regularized with effect from 30-6-2004 by Respondents contributing to the GPF account of such casual labourers, but not the New Pension Scheme issued under OM, dated 26-4-2004it2025_00394Pending finalization of the case O.S. No. 7015/2010 in City Civil Court, Chennai even though restraining the Union of India represented by Registrar, Central Administrative Tribunal, Ahmedabad Bench, R-1 herein, in the capacity of Garnishee from releasing the attachable portion of retirement benefits payable to the Applicant is vacated, the Applicant should be content with the grant of provisional pension plus dearness relief on provisional pension. But his gratuity, leave encashment and other rM.F., O.M. No. 11021/1/87-E. II (B), dated 4-5-1990H.R.A. and C.C.A. as Slab rates from 1-4-1986, instead 1-10-1986G.I., M.F., O.M. No. F.22(1)-EV(B)/77, dated 6-4-1978Correction Slip No. 1085 to the Supplementary Rules — Rule 4 (Indian Medical Council Act, 1956)it2025_00405Payment of HRA at differential rates to officials working in different departments in the same station of posting is discriminatoryM.F., C.B.D.T., Notfn. No. 9108 (F. No. 133/228/92-TPL), dated 7-10-1992Clause [xii (a)] of IT Act provides rebate under Sec. 88 on LI Premia to Jeevan Dhara and Jeevan Akshay Plans tooG.I., M.F., Notification No. 6(6)-E.IV(B)/70-II, dated 4-5-1972Amendment to FR 144G.I., M.F. (CBDT), Notfn. No. 142/45/98-TPL/Notfn. No. 10674, dated 20-8-1998Exemption from 1⁄6 criteria for compulsory filing of I.T. ReturnsC.B.D.T., Cir. No. 606/F. No. 133/158/91-TPL, dated 20-6-1991Computation of surcharge on IT for the assessment year 1991-92G.I., M.F. (CBDT), Notfn. No. 147/2001/F.Ato. U2/42/2001-TPL,
dated 11-6-2001Exemption under 1/6 Rule for filing of I.T. returnsit2025_00438The daughter of the deceased Mail Guard of RMS, Trivandrum Division was given compassionate appointment as Postman from 27-7-2011. As the family of the deceased lived in the quarter allotted to the deceased Mail Guard from 28-2-2010 to 26-7-2011 without permission, the Applicant has to pay the damage rent. Required licence fee is only to be collected from the Applicant from 27-7-2011 when she joined as Postman on compassionate ground and that the Applicant is not entitled to draw HRA from 27-7-2G.I., Min. of Finance (Dept. of Expenditure), F. No. F.5(38)-E.IV(B)/64, dated 29-12-1964Advance Copy of Correction Slip No. 961 to the Supplementary RulesG.I., Min. of Finance (Dept. of Expenditure), F. No. F.5(71)-E.IV(B)/64, dated 14-12-1964Advance Copy of Correction Slips Nos. 957, 958 and 960 to the Supplementary RulesG.I., M.F. (CBDT), Notfn. No. 148/2001/F.No. 142/42/2001-TPL, dated 11-6-2001Exemption under 1/6 Rule for filing of I.T. returnsG.I., Min. of Urban Affairs and Employment, Directorate of Estates, Notification No. 12035(13)/93-Pol.II(Pt), dated 28-9-1995Supplementary (Amendment) Rules, 1995 — Rule 314 omittedG.I., M.F., Notfn. No. 200/77/97-ITA-I, dated 20-1-1999Maximum amount of gratuity exempted from IT, 3½ lakhsG.I., M.F., CBDT O.M. F. No. 178/4/2025-ITA-1, dated 2-7-2025Tax treatment under Unified Pension SchemeG.I., Dept. of Pen. & P.W., O.M. No. 42/07/2022-P&PW(D)/, dated 31-10-2022Grant of Dearness Relief in the Fifth CPC series effective from 1-7-2022 to CPF beneficiaries in receipt of basic ex gratia paymentG.I., Dept. of Pen. & P.W., O.M. No. 42/15/2022-P&PW(D)/8, dated 31-10-2022Admissibility of Dearness Relief on additional pension / additional compassionate allowance and additional family pension - ClarificationG.I., Dept. of Pen. & P.W., O.M. No. F. No. 1/1(1)/2022-P&PW (E), dated 26-10-2022Documents regarding income required to be submitted for deciding eligibility for grant of family pension under Central Civil Services (Pension) Rules, 2021it2025_00490Admissibility of Special Compensatory Allowance (SCA) or Hard Area Allowance along with Island Special Duty Allowance (ISDA) on posting to Port BlairG.I., M.F., Resolution No. 1-2/2016-IC, dated 16-5-2017ResolutionG.I., M.F., O.M. No. 105/1/2004-IC, dated 7-6-2004 and 11-6-2004Non-practising Allowance not to be taken into account for calculating DPG.I., M.F., O.M. No. 13017/1/84-E. II (B), dated the 21-5-1984Payment of Additional Dearness Allowance to Central Government Employees - Revised rates effective from 1-8-83, 1-10-83 and 1-11-83G.I., M.F., O.M. No. 13017/1/84-E. II (B), dated 21-5-1984Payment of Additional Dearness Allowance to Central Government Employees-Revised rates effective from 1-8-83, 1-10-83 and 1-11-83.it2025_00536it2025_00518Stepping up of pay for a second time on par with junior - The GOI instructions at Serial No. 20 after FR 22 do not bar the cases where the anomaly in pay is due to grant of incentive increment after implementation of the Sixth Pay Commission recommendations for pay revisionit2025_00519When a junior draws more pay than the senior, provisions of stepping up of pay will be applied and the pay of the senior shall be brought at par with that of the juniorit2025_00520Eligibility for non-functional upgradation requires explicit departmental notification, which was not done for NPOL employees. Since the Applicants' posts were not substantively included in the eligible category, they are not entitled to the benefit.it2025_00521Senior Assistants / PAs of CCS / CSSS promoted prior to 1-1-2006 and drawing less pay than Assistants promoted after 1-1-2006 are eligible for stepping up of pay on par with their juniors. Applicability of Note 10 below Rule 7 of CCS (RP) Rules 2008 distinguishedit2025_00522When counterparts in another institution has the benefit of revision of pay from a particular date, whereas the Applicant herein had been afforded the same benefit but on a subsequent date, hostile discrimination is writ large and the anomaly should be rectifiedit2025_00523When appointment as JTO has been treated as a fresh appointment and the pay at the previous post of TTA held by the Applicants had been protected and pay fixation made by the Respondents, fixation of pay is correct and thus, on merit no case is made out. Further, limitation of over five years also goes against the Applicantsit2025_00524Notwithstanding merger of three pay scales viz., ₹ 5,000 – 8,000, ₹ 5,500 – 9,000 and ₹ 6,500 – 10,500, entitlement to Grade Pay of ₹ 4,600 is applicable only to those who were in the pay scale of ₹ 6,500 – 10,500it2025_00525Applicant herein, Assistant Librarian on temporary basis in the National Institute of Public Co-operation and Child Development (NIPCCD) was appointed on regular basis prays for fixing her pay scale to ₹ 5,500-9,000 with effect from 1-1-1996 instead of keeping her pay scale as ₹ 4,500 - 7,000 in view of 52nd meeting of the Executive Council of NIPCCD, which recommended the pay scale ₹ 5,500 - 9,000 for the post of Library Information Assistant where Applicant in serving. Henit2025_00526Applicant prayed for quashing the impugned Order, dated 8-4-2016 passed by the National Informatics Centre and for direction to execute the Order, dated 22-5-2014 and to grant all consequential benefits including arrears of pay, allowances, increased quantum of terminal benefits, increased pension and interest on delayed paymentit2025_00527Applicant herein is drawing lesser pay than his junior Shri Dinesh Kumar Baidya which is not permissible. Respondents of Ministry of Home Affairs are directed to grant the Applicant herein pay at par with his junior, Shri Dinesh Kumar Baidya within one month on receipt of this judgmentit2025_00528The nine Applicants, herein, who started their service as Group 'D' employees came to BSNL. Compared to their pay in BSNL, which is less than those who were juniors caused by fixation of their pay in BSNL, this OA is filed to upgrade the pay of the Applicants equal to their juniors and pay arrears. That upgradation of pay of the Applicants is acceptedit2025_00529As per FR 22 (I) (a) (1), stepping-up of pay on par with juniors should be done to senior officials if both are in the same cadre working in the same pay scaleit2025_00530Pay of one Sri Viswanadham, Junior of the Applicant is higher than the Applicant. The benefit of the pay of the Applicant on par with her Junior, Shri Viswanadham is kept open which will be decided on receipt of Applicant's representation in this regardit2025_00531Applicant, a Machinist in Army Base Workshop, due to clarification given in hierarchy of Grade Pays is entitled for the Grade Pay of ₹ 4,600 when he obtained the second upgradation under the MACP and was entitled to ₹ 4,800 in third upgradation under MACP due to his not getting promotion during this period. Hence question of recovery for the reported excess payment does not ariseit2025_00532The seven Applicants in this OA who are Upper Division Clerks are posted at Southern Naval Command, Kochi. On implementation of ACP Scheme, LDCs and UDCs were granted their 2nd and 1st financial upgradations in the scale of pay of ₹ 5,000-8,000 (prerevised). Navy adopted CDS (RP) Rules, 2008 clubbing the two scales as ₹ 6,500-10,500 with Grade Pay of ₹ 4,200. On hearing both sides, the Tribunal held that the Applicants are entitled to get their pay fixed as per Rule 13 of CDit2025_00533Order, dated 8-2-2016 granted 3rd Financial upgradation in the PB-3 with Grade Pay of ₹ 5,400 while Grade Pay earlier granted was ₹ 6,600. This order is challenged in this OA as the Grade Pay from ₹ 6,600 to ₹ 5,400. Tribunal after examining the case set aside the order, dated 8-2-2016 and directed the Respondents to grant the replacement of scale of ₹ 15,600 - 34,100 in PB-3 of Grade Pay of ₹ 5,400 for the scale of ₹ 8,000 - 275 - 13,500, from thit2025_00534The Applicant who was appointed on 12-11-1979 as Works Clerk (Grade II) in Civil Egineering Wing of Posts and Telegraphs Department, opted for TOA pattern on 9-9-1992 on bifurcation of Postal and Telecommunication Department and posted in Telecommunication Electrical Division where his pay was fixed. He was repatriated to his parent department when his pay was fixed as ₹ 8,100 in the scale of pay of ₹ 8,500+200 = 8,700 as against ₹ 8,100+200 = 8,300. Hence the Respondents nait2025_00535Same pay scale was adopted for those working as Senior Tax Assistants in the Income Tax Department, whether graduate or non-graduate. However, the Income Tax Department in consultation with Department of Expenditure, Ministry of Finance, the pay scale of that post is made into two grades, one for graduates and another for non-graduates by Notification, dated 11-9-1989 through O.M. No. F-7(1)/IC/86(44). That was challenged. The Tribunal held that the distinction made by OM, dated 11-9-1989 is appit2025_00537The Applicant, herein, a retiree of MTNL, having chosen to join MTNL from Department of Telecommunication (DoT) with effect from 1-10-2000 is entitled only for Special Allowance of ₹ 3,545 being the pay fixed as ₹ 27,712 (₹ 21,650 plus D.A. of 6,062) and not higher amount of ₹ 4,673 as demanded by him. However, the Special Allowance of ₹ 2,37,275 was paid to him belatedly by 50 days after his retirement. Hence, the Applicant is entitled to interest at 12% on fuit2025_00538Classification of posts and pay structure comes within the exclusive domain of executive and Tribunal / Court cannot sit in appeal over the wisdom of executive prescribing certain pay structure and grade in a particular service unless it is violative of Articles 14 and 16 of the Constitution. Equal pay for equal work cannot be applied even if the duties and functions of employees are of similar nature. Promotional grade pay and entry grade cannot have same pay scaleit2025_00539Applicants promoted as Senior Accountants in the normal course in the pay scale of ₹ 5,500-9,000 cannot compare themselves with directly recruited Senior Accountants placed in the scale of pay ₹ 6,500-10,500, if the pay of the Senior Accountants in the pay scale of ₹ 6,500-10,500 is higher due to ACP (Assured Career Progression) Schemeit2025_00540The case of pay fixation of the Applicants, 21 in number, working in Ministry of Urban Development / Director General, Central Public Works Department, in the revised pay structure from their date of promotion between 1-1-2006 and 29-8-2008 in accordance with the established practice followed for taking decision on such issues taking note of the clarification of point of doubt at Sl. No. 2 of G.I, MF, O.M. No. F. No. 1/1/2008-IC, dated 29-1-2009 (reproduced in Page 4 of the judgment) and observait2025_00541The employees of National Sugar Institute who were in the pay scale of ₹ 5,000-8,000, ₹ 5,500-9,000 and ₹ 6,500-10,500 were merged and placed in PB-2 of the Sixth Pay Commission in the pay scale of ₹ 7,450-11,500 for rationalization of scales of pay. But the grade pay for merged scale of ₹ 5,000-8,000 and ₹ 5,500-9,000 is only ₹ 4,200 and for those of ₹ 6,500-10,500 with effect from 1-1-2006 which was merged in the pay scale of ₹ 7,4it2025_00542Stepping up of pay to an employee on par with another junior employee in the same cadre who is drawing more pay than the senior, here in the cadre of Assistant Administrative Officer / Assistant Stores Officer in ISRO Satellite Centre at Bangalore, is to be givenit2025_00543Recovery of excess amount paid due to incorrect fixation of pay is permissible after giving due notice to the employee, especially when the employee had given an undertaking to return the excess amount if the incorrect pay fixation is proved based on recordsit2025_00544Pay scale of Assistants in the Administrative Wing and Assistant Accountants in the Accounts Wing of the Department of Atomic Energy should be in the pay scale of ₹ 6,500-200-10,500 in the Fifth Pay Commission scales of payit2025_00545it2025_00546Storekeepers at JIPMER entitled to Pay Band 2 of ₹ 9,300-34,800 with Grade Pay of ₹ 4,200 at par with counterparts at AIIMS and PGIMER as the duties and responsibilities are identicalit2025_00547it2025_00548Beneficial option for fixation of pay on promotionit2025_00549Fixation of pay on promotionit2025_00550Withholding of annual incrementsit2025_00551DNI on regular promotion after grant of MACPG.I., M.U.D., O.M. No. F. No. 18012/1/2016-Pol.III, dated 26-2-2016Licence Fee to be recovered from the allottee of the Government accommodation, who own house(s) at the place of his dutiesG.I., M.U.D., O.M. No. I-17011/23/71-H.III, dated 25-7-2003House Building Advance Rules - Purchase of house from private parties - Criteria for Registered BuildersG.I., M.U.A., Dte. of Estates, O.M. No. 18011/2/91-Pol.III, dated 5-3-199975% of the normal rate of licence fee for sub-standard/unclassified accommodationM.U.D., O.M. No. 1/17015/11/95-H.III, dated 16-4-1996Original documents like allotment letter, cash receipts, etc., to be deposited till execution of mortgage deed in respect of houses/flats acquired under SFSM.U.D., O.M. No. 1/17011/23/71/H. III, dated 25-7-1994HBA is not admissible for purchasing a house/flat from a private individualM.U.D., O.M. No. 1/17011/4/82/H. III, dated 25-4-1994Second mortgage for enlargement/additional constructionM.U.D.. O.M. No. I/17015/III/93/H. III, dated 23-8-1993Use of house/flat constructed/acquired with the help of House Building AdvanceM.U.D., O.M. No. I/17015/10/92/H.III, dated 2-12-1992'No objection certificate' for conversion of lease-hold properties into free-holdM.U.D., O.M. No. I/17012/1/89-H. III, dated 12-12-1989Form of Mortgage Deed for Collateral Security to pay H.B.A.M.U.D., O.M. No. I-17015/12/85-H.III, dated 30-11-1989Condonation of delay of more than a year of non-insurance of residences acquired through H.B.A.M.U.D., O.M. No. I/1701/1/88-H. III, dated 20-3-1989H.B.A., for ready-built houses, flats - Eligibility on conversion of hire-purchase into outright purchase basisG.I., M.U.D., O.M. No. I/17015/16-85/H. III, dated 16-5-1986H.B.A. shall be paid in two equal instalments, for construction on a plot already owned/enlarging the existing houseG.I., C.A. & G., Letter No. 706-Audit I/21-85 III, dated 8-10-1985Enhancement of House Building Advances in terms of Works and Housing O.M. No. I/17015/6/83-H. III, dated 7-4-1984-Execution of fresh documentsG.I., M.W.H., O.M. No. I/17011/27/H. III/84, dated 25-1-1985Advance to Central Government servants for the purchase of ready-built flats under the 'Self-Financing Housing Scheme' of the Kanpur Development Authority, Kanpur (U.P.)G.I., M.W. & H., O.M. No. I/17015/6/83/H.III, dated 8-1-1985Liberalization of House Building Advance Rules for Central Government EmployeesG.I., Min. of Wks. & Hsng., O.M. No. 18015 (8)/81-Pol. III, dated 2-7-1984Officers owning houses at or near stations of their posting Allotment of Govt, residential accommodation — Recovery of rent from the officers who have been allotted accommodation free of rentG.I., Min. of Works & Housing, O.M. No. I/17011/11/83/H. III, dated 26-5-1984Advance to the Central Government Servants for the purchase of ready-built flats under the "Self-Financing Housing Registration Scheme, 1983" of the Ghaziabad Development Authority, Ghaziabad (U.P.)G.I., Directorate of Estates, O.M. No. 12031 (2)/81-Pol. II. dated 5-5-1984Rates of recovery of licence fee for Government residential accommodation allotted to Government employees owning houses at the station of posting etc.G.I., Min. of Works & Housing O.M. No. I/17011/14/80/H. III, dated 26-4-1984Advance to Central Government servants for the purchase of ready-built flats under the "Self-Financing Housing Scheme" of the Rajasthan Housing Board, JaipurG.I., Ministry of Wks. & Housing, O.M. No. 1/17011/24/83/H.III, dated 29-3-1984Advance to Central Government Servants for the purchase of ready-built flats under the "Self-Financing Housing Scheme" of the Karnataka Housing Board, BangaloreG.I. Min. of W & H. O.M. No. 1/17011/4/82/H. III, dated 24-1-1983Grant of House Building advance - Creation of the second mortgage in respect of certain types of financial institutionsG.I., Min. of W.H., O.M. No. I/17011/4/82/H. III, dated 2-12-1982Creation of second mortgage in respect of certain financial institutions by Government servants availing House Building AdvancesG.I., Min. of Works and Housing O.M. No. 1/17015/64-78-H. III, dated 26-6-1979Simplified form of non - encumbrance certificate for House Building AdvanceG.I., M.W. & H., O.M. No. I/17011/8/78-H.III, dated 11-1-1979House Building Advance Rules - procedure of suretyG.I., Ministry of W. & H., O.M. No. 1/17011/23/71-H-III, dated 4-11-1978House Building Advance Rules-Purchase of houses/flats from Private partiesG.I., Ministry of W. & H., O.M. No. 1/17011/8/78-H.III, dated 11-9-1978Insurance of houses/flats constructed or acquired with the help of House Building AdvanceG.I., M.F., O.M. No. I/17011/23/71-H. III, dated 3-7-1978HBA allowed for purchase of new houses / flats from private partiesG.I., Ministry of Law, Justice and Co. Affairs., O.M. No. D. 1405/78-Adv. (a), dated 20-3-1978House Building Advances-streamlining of Procedure and standardization of formsG.I., O.M. No. 10/3/67-H.III (Part), dated 25-8-1969Grant of advances to Central Government servants for enlargement of their houses under the House Building Advance RulesG.I., O.M. No. 10/1/68-H.III (Pt.), dated 10-10-1968House Building Advance Rules - Reconveyance of properties after the advance, with interest, has been recoveredG.I., M. W. & H., O.M. No. 10/3/67-H.III, dated 10-9-1968Grant of advances to Central Government servants for enlargement of their houses under the House Building Advance thereofit2025_00617Applicant employed with Naval Armament Depot, Trombay was allotted a change of quarter as per his request in the 1st floor of the building due to his reported parent health condition. Even though he was allotted a 1st floor quarter as per his request, the same was cancelled as he requested for change of quarter within 6 months of his previous allotment of quarter. Challenging that cancellation, he filed this OA. Tribunal after studying the case and hearing both sides ordered the Applicant to vacit2025_00619Applicants herein, six in number were allowed to occupy the Railway quarters allotted to them when they were working in Sholapur. When they were transferred to Wadi, the quarters allotted to them at Sholapur was allowed to be retained in suppression of IREM, Para. 1711. But all of a sudden in the year 2014, they were asked to vacate the quarters and pay the penal rent for occupying the quarters at Sholapur unauthorizedly as they were posted at Wadi. The whole case was examined by the Tribunal inG.I., Central Board of Direct Taxes, Circular No. 371 (F. No. 178/44/80-IT (AI), dated 21-11-1983Interest on Cumulative Deposit Schemes of Government Undertakings Taxability regardingit2025_00652The Tribunal held that sureties involved in HBA cases cannot be held liable for lapses committed by HBA (House Building Advance) sanctioning authorities and the officials involved in the fraudulent execution of mortgage deed. However, the authorities who sanctioned the HBA (official Respondents herein) are at liberty to exercise the option of recovering the unpaid HBA amount from the officials involved in the said fraudulent act after fixing the responsibility for the sameG.I., M.F. (CBDT), Notfn. No. 11547/F. No. 149/280/2000-TPL, dated 15-11-2000Exemption limit of Island Special (Duty) Allowance to Army PersonnelG.I., M.F., (CBDT), Notfn. No. 10586 (F. No. 142/18/98-TPL), dated 13-5-1998Transport Allowance up to ₹ 800 per month is exempted for I.T.G.I. M.F., (CBDT) Notfn. No. 11344/F.No. 142/34/99-TPL, dated 24-4-2000Amendment to Rule 2BBit2025_00773Holding a union meeting in the office campus during lunch hour ipso facto does not amount to be an act prejudicial to the decency or morality unless and until it creates obstacle in the office working or incites others to indulge in any act unbecoming of a public officerit2025_00782RBI, Central Office, Bombay, Pension Circular (Central Series) Lr. No. 7/CDR/1992 [Ref. CO:DGBA:GA (NBS) No. 60/GA. 64 (11 CVL)-91/92], dated 27-4-1992Deduction of IT at source from pension paymentsit2025_00774In this case, the Applicant was issued with a charge-sheet for demand of illegal gratification and an enquiry for the same reason is also instituted. At the same time, the CBI had also filed a case in court of law. Considering the case, the disciplinary case cannot be kept pending due to filing of a Court caseit2025_00775Applicant, who was appointed as Driver Engine Static (SK) on 7-6-1984 in the pay scale of ₹ 260-400 is to be fixed in pay scale of ₹ 1,200 - 1,800 with effect from 1-4-1991 and thereafter fix replacement scale as per ruleit2025_00776Respondents, Ministry of Finance, following the provisions under Rule 70 of CCS (Pension) Rules, 1972 revising the pension of the seven Applicants and others are in orderit2025_00777This OA is filed by the wife of Late Khirendra Momin for a direction to Respondent authorities of Assam Postal Circle to pay her final settlement dues with interest and amount of Postal Life Insurance due to her late husband which had been accepted as no objection had been raised by the sons of late Khirendra Mominit2025_00778Applicant had been dismissed from service. Earlier he had filed O.A. No. 2290 of 2010. It was heard along with O.A. No. 1777 of 2010. Order was passed on 12-8-2015 and matter was remanded back to the Appellate Authority to issue a reasoned speaking order, in regard to the observations made in the order. Pursuant thereto, the Director of Postal Services passed Order, dated 9-11-2015 confirming the dismissal. Hence this OA has been filed, to quash the impugned order. OA allowed. Impugned order quait2025_00779Applicant herein, Inspector (Executive) of Delhi Police was punished by dismissing him from service without an enquiry under Article 311 (2) (b) of the Constitution of India. Disciplinary enquiry can be dispensed with only on grounds of which are robust, clear and substantial. Such a ground is not found in this case. Hence the order of dismissal was set aside, but the Applicant was kept under suspensionit2025_00780Applicant herein who was an Assistant Superintendent, Passport Office, Malappuram informally lived with one Smt. Pankajakumari who worked in the same office of the Applicant and two children were born to them. But both had separated due to some reason. The Applicant then married in the proper manner one Smt. Smitha and also got separated. The Applicant hence is guilty of misconduct first to unofficially marrying and later marrying the second lady without proper permission. Hence he was dismissedit2025_00781Applicant herein, a retired Assistant Salt Commissioner, was suspended and issued with a charge-sheet containing four articles of charges for violating Rules of CCS (Conduct) Rules, 1964 on various grounds. This is the fourth time the Applicant is approaching the Tribunal and on three earlier occasions, either his OA is dismissed or the Applicant is directed to approach the authorities. Tribunal, based on the cases of Union of India v. B.V. Gopinath [ AIR 2014 SC 88 ] and Chairman cum- Managing it2025_00814Post 1-10-2000 appointees in the BSNL are employees of the BSNL and are governed by EPF scheme and not General Provident Fund SchemeM.F., C.B.D.T., Lr. F. No. 200/202/88-IT (AI) (Cir. No. 603),
dated 6-6-1991Valuation of perquisites in the form of reimbursement of medical expenses / provision of medical facilities by an employer under Sec. 17 of IT ActG.I., Dept. of Per. & Trg., O.M. No. 39011/08/2016-Estt. (B), dated 28-12-2018Departmental proceedings against Government Servants - Procedure for consultation with the Union Public Service CommissionG.I., Dept. of Per. & Trg., O.M. No. 49014/2/2016-Estt.C-Pt., dated 4-7-2016Inordinate delay in filing Appeals / SLP against Court Orders on service matters - InstructionsG.I., Dept. of Per. & Trg., O.M. No. 43011/4/2015-Estt.(D), dated 7-6-2016References from Ministries/Departments seeking advice of the DoP&T regarding further course of action to be taken on the order of Tribunal /CourtsG.I., Per. & Trg., O.M. No. F. No. 28027/1/2016-Estt.A-III, dated 16-3-2016Court orders against Government of India instructions on service matters - Consultation with Ministry of Law and Department of Personnel and Training on question of filing appealsG.I., Dept. of Per. & Trg., Lr. No. 1/5/2011-IR, dated 10-7-2015Harmonization of RTI (Fee and Cost) Rules and Appeal Procedure Rules under Right to Information Act, 2005G.I., Dept. of Per. & Trg., O.M. No. F. No. 1/32/2013-IR,
dated 17-2-2015Guidelines for Public Information Officers / First Appellate Authorities for supply of information and disposal of first appeal respectivelyG.I., Dept. of Per. & Trg., Notification No. F. No. P- 13030/1/2009-AT,
dated 31-3-2010Amendment to Section 14 of the Administrative Tribunals Act, 1985G.I., Dept. of Per. & Trg., O.M. No. 1/1/2009-IR, dated 22-5-2009Clarification on constitution of Bench by Central Information CommissionG.I., Dept. of Per. & Trg., Notfn. No. P-13030/2/2008-AT, dated 22-4-2008Amendment to Section 14 of the Administrative Tribunals Act, 1985G.I., Dept. of Per. & Trg., O.M. No. No.1/32/2007-IR, dated 14-11-2007Creation of a Central Point for receiving applications and designation of appellate authorities under the Right to Information Act, 2005G.I., Per. & Trg., Notfn. No. P-13030/1/2007-AT, dated 25-10-2007Amendment to Section 14 of the Administrative Tribunals Act, 1985G.I, Dept. of Per. & Trg., O.M. No. 10/23/2007-IR, dated 9-7-2007Disposal of first appeals under the RTI Act, 2005G.I., Rajya Sabha, Act No. 28 of 2006, dated 18-3-2006THE ADMINISTRATIVE TRIBUNALS (AMENDMENT) ACT, 2006G.I., Dept of Per. & Trg., O.M. No. A. 11013/25/98-AT, dated 16-11-1998Challenge of any provisions of the AT Act and its related matters before any Court/Tribunal should be brought to the notice of the Dept of Per. & Trg., by the litigant departmentsD.P.T., O.M. No. 22011/4/94-Estt. (D), dated 28-6-1994CAT/Court has no power to direct promotion of a person, but can merely direct consideration/reconsiderationD.P.T., O.M. No. A-11019/13/91-AT, dated 17-5-1991CAT can review its own decisionsD.P.T., O.M. No. 11012/2/91-Estt. (A) dated 23-4-1991Defence assistance to employees appearing for personal hearing by the Appellate authority in case of major penaltyMin. of Law (Dept. of Legal Affairs), ID. Lr. No. 11526/89-Adv. (A), dated 24-7-1989C.A.T. - Obtaining legal opinion of Legal Remembrancer/ Law Officer no more necessaryD.P.T., O.M. No. A-11019 (1)/89-AT(C), dated 10-1-1989Special Leave Petitions filed by Government against C.A.T. judgments-Information called forD.P.T., O.M. No. 20036/23/88-Estt. (D), dated 6-1-1989Handling of petitions relating to personal matters filed in Courts C.A.T., etcG.I., Dept. of Per. & Trg., O.M. No. 11012/11/85- Estt. (A), dated 11-11-1985Judgment of Supreme Court in Civil Appeal No. 6814 of 1983, Civil Appeal No.3484 of 1982 etc. delivered on 11-7-1985 regarding the scope of second proviso to Article 311 (2) of the ConstitutionG.I., Dept. of Personnel & Trg., O.M. No. 11012/20/85-Estt. (A), dated 28-10-1985Rule 27 (2) of CCS (CCA) Rules, 1965 - Personal hearing by appellate authority in case of major penaltiesG.I., Dept. of Personnel 8 Training, O.M. No. 33011/1 (S)/83-Estt. (B), dated 20-9-1985Review of action taken against Government servants who participated in Assam Agitation.G.I., Dept. of Personnel & A.R., O.M. No. 11012/7/83-Estt. (A), dated 23-7-1984Request of a delinquent official for permission to engage a legal practitioner to defend his caseG.I., Dept. of Personnel & A.R., O.M. No. 35014/1/81-Ests. (A), dated the 9-11-1982Opportunity to the suspended Government servant to appeal against suspensionit2025_00896Departmental proceedings can run parallel to criminal trials. Stay granted in earlier OA was only for six months or until evidence was completed - Does not imply that proceedings must be halted until the final decision of the criminal casesG.I., Dept. of Per. & Trg., O.M. No. 39/42/70-Ests. (A), dated 15-5-1971Rule 27 of the CCS (CCA) Rules, 1965-question of fixing a time-limit for the disposal of appealsG.I., M.H.A., O.M. No. F. 30/5/61-AVD, dated 25-8-1961Supply of copies of documents to the delinquent officialG.I., M.H.A., O.M. No. F. 6/26/60-Estt. (A), dated 16-2-1961Recommendations of the Pay Commission regarding disciplinary proceedings -Decisions on the --D.G., P&T, F. No. G/16/64-Disc., dated 12-6-1964Observance of Proper Procedure before Dismissal, Removal, etc. — Implication of Amendment of Article 311(2) of the Constitutionit2025_00886Penalty of censure imposed on a Dealing Assistant for delay in issuing annual account slips is unjustified when the responsibility for issuing such slips lies with the Assistant Accounts Officerit2025_00887Disciplinary proceedings are considered to be initiated when the charge-sheet is issued by the competent authority and received by the delinquent employee. Issue of a charge-memo, under CCS (CCA) Rules, 1965 after retirement of the employee who is held to have committed more than four years is against Rule 8 (2) (c) (ii) of CCS (Pension) Rules, 2021it2025_00888Tribunal may interfere in disciplinary proceedings only in very limited situations and circumstances like violation of proper procedure or when mala fides are urgedit2025_00889Penalty of withholding of increment takes effect only from the date of increment accruing to the officer after the issue of punishment ordersit2025_00890Inordinate Delay defeats the claim of the litigantit2025_00891An authority competent to impose only minor penalties has the authority to institute disciplinary proceedings even for major penalties. – In B.V. Gopinath's case, the office order, dated 19-7-2005 contained a specific requirement of prior approval by the Finance Minister. There is no such statutory provision requiring prior approval from the Member, Telecommunications Commissionit2025_00892Procedural lapses, including delay, cannot invalidate disciplinary proceedings unless substantial prejudice is shownit2025_00893After multiple past verifications of certificate of experience and absence of procedural flaws, reopening the issue after 15 years and initiation of disciplinary proceedings are liable to be quashed on the ground of unexplained and protracted delayit2025_00894Charge Memo issued to the Applicant, absorbed in BSNL, under Rule 14 of CCS (CCA) Rules, 1965 before BSNL CDA Rules, 2006 came into force – Initiation of fresh enquiry by the Disciplinary Authority is permissible even after receipt of Inquiry Officer's report under Rule 37 of BSNL CDA Rules, 2006it2025_00895When case is pending and representation is also pending, payment of reduced pay and allowance before finalization of the case amounts to double jeopardy and hence, Respondents directed to refix the pay as requested for in the Representationit2025_00897Once an employee is acquitted in the criminal case and his conviction has been set aside which led to his dismissal from service, he is entitled to reinstatement. Major penalty of dismissal cannot be imposed without holding any inquiry and therefore the impugned order denying him pensionary benefits cannot be sustainedit2025_00898Disagreement note issued by the Disciplinary Authority, which has to be tentative in nature was conclusive and final in nature and it was a post decisional document. Disagreement not quashed and set aside. Held that chance to reply to the disagreement note and hearing given to the Applicant is of no substance as the finding had already been arrived at by the Disciplinary Authorityit2025_00899Instead of addressing their own failure to discharge their supervisory duties, the Department issued a charge-memo to the Applicant and imposed an illegal punishment resulting in an unjust reduction in pay, that too after excessive delay in initiating and concluding the disciplinary proceedings. Punishment order and Appellate order quashed and set aside. Applicant is entitled to all consequential benefitsit2025_00900When proceedings were conducted over the misconduct of an officer for his alleged omission to perform his duties properly in a supervisory capacity, his direct involvement in his subordinates' misdemeanours is not necessary to penalize him for such omission of supervisory dutiesit2025_00901Where a settlement between the Management and workers has been arrived at, the same has to be executed without any discrimination within those who are similarly situatedit2025_00902Mere opinion of handwriting expert without any corroborative evidence cannot form basis of a charge-sheetit2025_00903When the very charge-sheet issued is by an authority not competent to issue the same is bad in law and, as a consequence, subsequent proceedings and orders are declared non est in the eyes of lawit2025_00904Appointment of IO and PO without considering the defence version to the charge-sheet amounts to pre-determining the issue to conduct inquiry, which is against principles of natural justiceit2025_00905Delay in completion of disciplinary proceedings on account of justifiable cause with ex post facto sanction of competent authority extending the time for completion of proceedings would not be treated as violative of the time schedule prescribed in Rule 14 (24) of the CCS (CCA) Rules 1965it2025_00906Inordinate delay defeats disciplinary proceedingsit2025_00907When the IO goes beyond the scope of his jurisdiction in conducting the inquiry, the entire proceedings get vitiated and the penalty order and order of appellate authority confirming the penalty order are liable to be set asideit2025_00908When disciplinary proceedings are conducted by following the provisions of the Rules and reasonable opportunity given to the delinquent, the Tribunal cannot interfere with the decision of the administrative authorities, including quantum of penaltyit2025_00909Delay of thirteen years in challenging order of dismissal from service cannot be ignored even if there be continuous cause of action and any sympathy towards the Appellant would be totally misplacedit2025_00910Applicant has filed the OA challenging the non-completion of disciplinary proceedings for nearly six months even after the direction of the Tribunal, seeking closure of disciplinary proceedings and direction to open the sealed cover containing the recommendations for the promotion of the Applicantit2025_00911Applicant filed the OA for quashing the Order, dated 2-3-2015 and the modified Order, dated 19-2-2018 imposing the penalty on the Applicant by the disciplinary authorityit2025_00912Applicants herein, a Postal Assistant at Khurda sub-division was reported to have committed fraud and misappropriation for which he was punished as a secondary offender. The Tribunal on hearing both sides and studying the documents held that the punishment Order, dated 5-7-2016, order of Appellate Authority, dated 2-1-2017 and charge-memo, dated 13-7-2015 are to be set aside as there was no evidence to prove any lapses of the Applicant linked to fraud or misappropriation of fundit2025_00913Applicant herein, a Senior T.T.E. filed this petition questioning the reduction of the status of the Applicant to a lower post of Typist for a period of 8 years resulting in adverse effect on future pay and seniority. Tribunal after hearing both sides was of the view that the apt decision in this case at the present juncture is to allow the Revision Petition Authority to review the case as per rules and lawit2025_00914Applicant herein, an SPM, Aliganj Extension Post Office under R-3, Senior Superintendent of Post Offices, Lucknow Division was kept under suspension by Order, dated 28-1-2019 which suspension order was reviewed thrice and lastly it was extended on 25-10-2019. As extension orders are extended more than thrice, the order of R-3, dated 25-10-2019 is quashed and a direction was given to reinstate the Applicant forthwithit2025_00915Applicant, Commissioner of Income Tax (Appeal) in the year 2008, who was holding additional charge as CIT (A)-XXIV, VIII, etc., in addition to this original post of CIT(A)-VI, disposed of a case of pending demand against M/s. Ellenbarie Exim Ltd. for Assessment Year 2005-06 in a matter of three days. Due to the aforesaid case, he was issued with a charge-sheet, dated 27-12-2017 against which Applicant appealed by his representation, dated 10-1-2018 for its withdrawal / cancellation. Tribunal helit2025_00916The impugned charge memorandum against the Applicant, an IRS Officer of 1986 batch was set aside. Her promotion kept in sealed cover should be opened. If the Applicant is found fit for promotion, the benefit of pomotion shall be extended to the Applicant from the date when her junior was promoted with all consequential benefitsit2025_00917The Applicant, a Catering Supervisor punished for discrepancies in store items and cash was finally restored to the post of Catering Inspector in PB ₹ 9,300-34,800 plus GP of ₹ 4,200 and pay fixed at ₹ 10,420 plus Grade Pay of ₹ 4,200 with the effect of postponing of future increments, losing seniority and treating the period from the date of compulsory retirement (initially awarded) to the date of rejoining as dies non. Hence the OA is filed challenging the above punit2025_00918Due to irregularity in conducting the disciplinary case, the disciplinary case enquiry report first submitted with the disagreement of disciplinary officer is to be taken into account and the case is to be decidedit2025_00919Applicant, Inspector of Posts in Sambalpur West Division was punished by recovering ₹ 1,00,000 for non-detection of misappropriation of suspected withdrawals in Post Office. The Tribunal after hearing both sides, set aside the punishment and held that the charge-sheet has not been proved by Disciplinary Order, dated 27-3-2017 (A/3) due to which it is not sustainable to pass the punishment order without refuting the claim of the Applicant. Hence, the punishment of recovery is set aside andit2025_00920Applicant herein, an Accounts Officer working in Itanagar of Arunachal Pradesh was charge-sheeted and punished as per rules vide Penalty Order, dated 21-4-2017. On his appeal, Appellate Authority ordered for de novo enquiry issuing a fresh charge-sheet, for the same charges for which fresh enquiry from preliminary hearing stage is not correct. Enquiry should be made from the point wherefrom the irregularity supervened. On the fresh enquiry, the evidences may be wiped off. The law "NEMO DEBET BISit2025_00921Applicant, a serving Postmaster having been issued a charge sheet under Rule 16 of the CCS (CCA) Rules, 1965 was inflicted with a punishment of reduction of pay by one stage in the pay matrix level from ₹ 56,900 to ₹ 55,200. Applicant had filed an appeal to higher authorities against the punishment which is pending. As the appeal, dated 18-12-2018 is pending for disposal, the Tribunal without going into merits of the case directed the Appellate Authority to dispose of the pending ait2025_00922In this disciplinary case, the Applicant who is Junior Ticket Examiner filed this case praying for a declaration to the effect that the impugned penalty orders dated 5-8-2013 and 20-9-2013 are illegal. The Tribunal after hearing both sides ordered that the orders of Revisional and Appellate authorities imposing punishment of reduction by two stages for a period of two years with postponement of future increments for 2 years standsit2025_00923As per FR-54-B, the competent authority is required to pass an order under FR-54-B (1) regarding the treatment of the suspension period simultaneously with the order revoking the suspension. In the absence of such an order, the authority is denuded from passing an order under FR-54-B (3) or (5) subsequently to review the treatment of the suspension periodit2025_00924Regulation of pay on withholding of increment as penaltyit2025_00925Effect of penalty on seniority and promotionit2025_00926Regulation of pay during penaltyD.P.T., O.M. No. 11013/12/93-Estt. (A) dated 24-1-1994Punitive action for failure to submit Annual Immovable Property Returns in timeD.P.T., O.M. No. 11013/6/91-Estt. (A), dated 8-4-1992Intimation of transactions in Shares, Debentures, etc., exceeding the prescribed limitsG.I., Dept. of Per. & Trg., O.M. No. 11013/9/89-Estt. (A), dated 27-11-1990Limit under Rule 18 of Conduct Rules raised to Rs. 10,000D.P.T., O.M. No. 11013/2/89-Est. (A), dated 28-3-1989Prior sanction is necessary to participate in any competition/ social event organised by private companies/organisations, the primary objective of which is only to promote their businessD.P.T., O.M. No. 11013/11/85-Est. (A) dated 23-6-1986Forms for obtaining permission/giving intimation for transaction of movable/immovable property under CCS (Conduct) RulesD.P.T., O.M. No. 11013/14/85-Est. (A), dated 6-3-1986Sub-letting out Government accommodation is punishable under Conduct RulesG.I., M.H.A., DP & AR, O.M. No. 42014/7/83-Estt. (A), dated 18-2-1984Time-limit of suspension of Government employees and review of the amount of subsistence AllowanceD.G , P & T, ND. Order No. 153/21/78 -Disc. II, dated 29-11-1979Withholding of increment at the stage of E.B. due to pendency of disciplinary proceedings - Procedure for imposing the penalty.G.I., M.F., Department of Expenditure, O.M. No.16013/2/E.II(B)/76, dated 28-4-1976Delegation of enhanced powers to all Heads of Departments in respect of the sanctioning of undertaking of work for which a fee is offered and the acceptance of the fee.it2025_00975Holding a union meeting in the office campus during lunch hour ipso facto does not amount to be an act prejudicial to the decency or morality unless and until it creates obstacle in the office working or incites others to indulge in any act unbecoming of a public officerit2025_00976Applicant had been dismissed from service. Earlier he had filed O.A. No. 2290 of 2010. It was heard along with O.A. No. 1777 of 2010. Order was passed on 12-8-2015 and matter was remanded back to the Appellate Authority to issue a reasoned speaking order, in regard to the observations made in the order. Pursuant thereto, the Director of Postal Services passed Order, dated 9-11-2015 confirming the dismissal. Hence this OA has been filed, to quash the impugned order. OA allowed. Impugned order quait2025_00977Applicant herein, Inspector (Executive) of Delhi Police was punished by dismissing him from service without an enquiry under Article 311 (2) (b) of the Constitution of India. Disciplinary enquiry can be dispensed with only on grounds of which are robust, clear and substantial. Such a ground is not found in this case. Hence the order of dismissal was set aside, but the Applicant was kept under suspensionG.I., Min. of Law and Justice Notfn. No. 22 of 2018, dated 11-8-2018Amendments to The Code of Criminal Procedure, 1973G.I., Ministry of Law and Justice, Notification No. 2 of 2018, dated 21-4-2018Amendment to Criminal ProcedureG.I., Dept. of Per. & Trg., O.M. No. F. 11013/7/2016-Estt. A-III, dated 1-11-2017Online complaint management system titled "Sexual Harassment electronic-Box (SHe-Box)"G.I., C.V.C. Circular No. 98/DSP/9 (Part-2), No. 03/03/16, dated 7-3-2016Action on Anonymous / Pseudonymous ComplaintsG.I., C.V.C. Circular No. 07/11/2014, dated 25-11-2014Action on anonymous / pseudonymous complaintsG.I., Dept. of Per. & Trg., O.M. No. 11013/6/2006-Estt.
(A), dated 31-8-2006Prohibition regarding employment of children below the age of 14 yearsG.I., Dept. of Per. & Trg., O.M. No. 11013/7/2004-Estt. (A),
dated 15-12-2004Requirement of taking prior permission by Government servants for leaving station / headquartersG.I., Dept. of Per. & Trg., O.M. No. 11013/2/2004-Estt. (A), dated 16-2-2004Accountability for delay in decision-makingG.I., Dept. of Per. & Trg., O.M. No. 11013/7/2001-Estt. (A),
dated 9-7-2001Observance of proper procedure in official dealings between the Administration and MPs/MLAsG.I., Central Vigilance Commission, Notfn. No. 000/VGL/74, dated 12-7-2000Reward for providing information of Benami Black Money SchemeD.P.T., O.M. No. 11013/12/94-Estt. (A), dated 12-1-1995Procedure to be adopted for dealing with communications from public representatives/outside authorities relating to the service matters of Government employeesG.I., M.H.A., D.P. & A.R., O.M. No. 11013/3/84-Estt. (A), dated 29-3-1984Need for strict observance of the provisions relating to consumption of intoxicating drinks and drugs as contained in the Conduct RulesG.I., Dept. of Per. & Trg., O.M. No. 11013/2/77-Ests.(A) , dated 7-6-1978Authority competent to decide whether the objects or activities of an Association attract the provisions of Rule 6G.I., M.H.A., O.M. No. 25/55/53-Ests(A), dated 14-3-1956Applicability of Conduct Rules to employees of public undertakingsG.I., M.H.A, O.M. No. 25/70/49, ESTS., dated 26-12-1949Conviction of Government servants in courts of law -Requirement regarding intimation to departmental superiors.it2025_01034Holding a union meeting in the office campus during lunch hour ipso facto does not amount to be an act prejudicial to the decency or morality unless and until it creates obstacle in the office working or incites others to indulge in any act unbecoming of a public officerit2025_01035Applicant, who was appointed as Driver Engine Static (SK) on 7-6-1984 in the pay scale of ₹ 260-400 is to be fixed in pay scale of ₹ 1,200 - 1,800 with effect from 1-4-1991 and thereafter fix replacement scale as per ruleit2025_01036This OA is filed by the wife of Late Khirendra Momin for a direction to Respondent authorities of Assam Postal Circle to pay her final settlement dues with interest and amount of Postal Life Insurance due to her late husband which had been accepted as no objection had been raised by the sons of late Khirendra Mominit2025_01037Applicant herein who was an Assistant Superintendent, Passport Office, Malappuram informally lived with one Smt. Pankajakumari who worked in the same office of the Applicant and two children were born to them. But both had separated due to some reason. The Applicant then married in the proper manner one Smt. Smitha and also got separated. The Applicant hence is guilty of misconduct first to unofficially marrying and later marrying the second lady without proper permission. Hence he was dismissedG.I., M.F.,(C.G.A) O.M. No. T-14018/26/98-Codes/328, dated 13-8-1998Correction Slip to List of Major & Minor Heads of AccountsM.F., Letter No. F. 149/121/94-TPL, dated 6-10-1994Refund of the excess tax deducted at source on account of computation of surcharge from NSS Accounts to be claimed from ITO onlyC. & A-G. Circular No. 5/PCC/97, No. 69/PCC/12/97-98, dated 6-2-1998Transport Allowance is taxable and included in the Salary IncomeG.I., M.F., O.M. No. 7 (4)E. Co-ord./2000, dated 10-10-2001Expenditure management, fiscal prudence and austerity measures in purchase of vehiclesG.I., Min. of Finance (Dept. of Expenditure), O.M. No. F.3(13)-E.II(A)/83, dated 13-10-1983Amendment to the Staff Car Rules.G.I., Min. of Finance (Dept. of Expenditure), O.M. No. F.3(3)-E.II(A)/80, dated 28-2-1980Amendment to Staff Car Rules.G.I., Min. of Finance, O.M. No. F.3(1)-E.II(A)/83, dated 18-1-1983Temporary Ban on the purchase of staff cars from the open market.G.I., Dept. of Per. & Trg., Notfn. No. l/6/97-Estt. (Pay-I), dated 30-1-2001Amendment to FR 22 (I) (a)G.I., MUD, Notification No. File No. 11(7)/W&E-86, dated 30-6-1987Amendment to FR 45AG.I., M.F., Notification No. 7(5)-EV/69, dated 7-1-1971Amendment to FR 1G.I., M.F., Notification No. F. 1(25)-E.III(A)/64, dated 1-10-1966Amendment to FR 22G.I., M.F., Notification No. 1(1)-E.III(A)/65, dated 20-2-1965Amendment to FR 30G.I., M.F., Notification No. 2(19)-E. III/62, dated 24-4-1962Amendment to FR 25G.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. 25012/6/2001-Estt.(A), dated 27-2-2002Fundamental (Amendment) Rules, 2002 — Insertion of proviso to clause (d) of Rule 56 (extension upto age 64 for eminent international scientific specialist)G.I., M.F. (Dept. of Expenditure), O.M. No. 16(5)-E.IV(A)/70, dated 20-6-1972Corrigendum to the Central Civil Services (Leave) Rules, 1972.G.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. 1/6/97-Estt.(Pay-I), dated 30-1-2001Fundamental (Second Amendment) Rules, 2000 — Amendment to Rule 22 sub-rule I item (a) (Save in cases of appointment on deputation to ex-cadre post)G.I., Min. of Personnel & Training, Notification No. 25013/25/81-Estt(A), dated 2-7-1985Fundamental (1st Amendment) Rules, 1985 — Amendment to Rule 56 (foreign assignment of scientist or technical expert)G.I., M.F., Notification No. F.1(14)-E.IV(A)/63, dated 14-5-1971Fundamental (Fifth Amendment) Rules, 1971 — Amendment to Rules 53, 54, 54-A and 54-B of the Fundamental RulesG.I., M.F., Notification No. 1(1)-E.IV(A)/75, dated 21-3-1978Fundamental (First Amendment) Rules, 1978 — Amendment to sub-rule (3) of rule 5+ of the Fundamental RulesG.I., Min. of Fin., Dept. of Expenditure, Notification No. F.20(21)/66-WAS, dated 21-7-1968Fundamental (Sixth Amendment) Rules, 1968G.I., M.F., Dept. of Expenditure, Notification, No. F.No.11(5)/70-MAE, dated 30-3-1970Fundamental (First Amendment) Rules, 1970G.I., M.H.A., Dept. of Personnel & Administrative Reforms, Notification No. 25013/25/82-Estt.(A), dated 25-2-1984Fundamental (First Amendment) Rules, 1984 — Amendment to Rule 56 (notice of voluntary retirement)G.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. 25012/5/2006-Estt.(A), dated 4-1-2007Fundamental (Amendment) Rules, 2007 — Insertion of clause (bb) after note in clause (b) of Rule 56 (CHS Teaching, Non-Teaching and Public Health Sub-cadres — superannuation age 62)G.I., Min. of Personnel, P.G. and Pensions, Dept. of Personnel & Training, Notification No. 13/1/85-Estt(P-I), dated 24-4-1986Fundamental (1st Amendment) Rules, 1986 — Substitution of first proviso to sub-rule (2) of Rule 31G.I., Min. of Fin., Dept. of Exp., Notification No. F.1(25)-E.III(A)/64, dated 1-10-1966Fundamental (Fifth Amendment) Rules, 1966 — Amendment of Rule 22G.I., Dept. of Per. & AR, O.M. No. 11013/18/75-Estt.(A), dated 20-2-1976Taking advance rent by Government servants – Regulation ofG.I., Min. of Fin., Dept. of Expenditure, Notification No. F.7(3)-EV/68, dated 12-2-1969Fundamental (First Amendment) Rules, 1969G.I., M.F., Notification No. F.6(2)-E.III(B)/68, dated 20-3-1971Fundamental (First Amendment) Rules, 1971 — Amendment to Rule 49 of the Fundamental RulesG.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. 4/21/88-Estt(Pay-II), dated 22-6-1989Fundamental (Amendment) Rules, 1989 — New clause (iv) inserted in Rule 49 (additional charge pay)G.I., Min. of Fin., Dept. of Expenditure, Notification No. F.7(8)-E.V/68, dated 8-7-1968Fundamental (Fifth Amendment) Rules, 1968G.I., M.F., O.M. No. F. 2-Ests. III/46, dated the 9-5-1949One for One Principle under 'Next Below Rule'it2025_01257As per FR 54-A(1) which deals with the cases of dismissal, removal or compulsory retirement of a Government servant, when the punishment of dismissal is set aside by a Court of Law and the Government servant is reinstated into service without holding any inquiry, he is required to be paid pay and allowances in accordance with the provisions of sub-Rule 2 or 3 subject to the directions of the court. - No further requirement of submitting any Affidavit as per FR 54-A (1) and (5). Applicant is fullit2025_01259Applicant herein, a retired Assistant Salt Commissioner, was suspended and issued with a charge-sheet containing four articles of charges for violating Rules of CCS (Conduct) Rules, 1964 on various grounds. This is the fourth time the Applicant is approaching the Tribunal and on three earlier occasions, either his OA is dismissed or the Applicant is directed to approach the authorities. Tribunal, based on the cases of Union of India v. B.V. Gopinath [ AIR 2014 SC 88 ] and Chairman cum- Managing G.I., Dept. of Per. & Trg., Notfn. No. 25012/6/2001-Estt. (A),
dated 27-2-2002Insertion of third proviso under Clause (d) in FR 56G.I., M.F., O.M. No.F.2(18)-E.III/61, dated 17-5-1961Clarificaions relating to sub-rule (2) of F.R.29G.I., Min. of Personnel, P.G. & Pensions, Dept. of Personnel & Training, Notification No. 26012/5/2009-Estt.(A), dated 26-3-2009Fundamental (Amendment) Rules, 2009 — Substitution of fourth proviso to clause (d) of Rule 56 (extension to Secretary, Department of Atomic Energy)G.I., Min. of Fin., Dept. of Exp., Notification No. F.2(2)-E.IVA/65, dated 12-4-1967Fundamental (Amendment) Rules, 1967 - Amendment to F.R. 14 and F.R. 14 AG.I., Dept. of Personnel & Training, Notification No. 13/5/84-Estt(Pay-I), dated 21-9-1985Fundamental (Second Amendment) Rules, 1985 — Amendment to Rule 22-B (omit "other than a tenure post")G.I., M.F., Notification No. 19040/2/E.IV(B)/73, dated 21-6-1978Fundamental (Third Amendment) Rules, 1978 — Amendment to clause (c) of rule 107 of the Fundamental RulesG.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. 26012/3/2005-Estt.(A), dated 27-9-2005Fundamental (Amendment) Rules, 2005 — Insertion of proviso to clause (d) of Rule 56 (extension of service to specified Secretaries up to two years)G.I., M.H.A., Dept. of Personnel & Administrative Reforms, Notification No. F.1/9/79-Estt.(P-I), dated 6-10-1983Fundamental (Second Amendment) Rules, 1983 — Amendment to Rule 22-Z (Class-I post)G.I., Min. of Urban Development & Poverty Alleviation, Directorate of Estates, Notification No. 12035/22/2000-Pol.II, dated 21-6-2001Allotment of Government Residences (General Pool in Delhi) Amendment Rules, 2001 — Substitution of sub-rule (4) in SR 317-B-6 (calendar month for retention)G.I., Min. of Personnel, P.G. & Pensions, Dept. of Personnel & Training, Notification No. 13/11/87-Estt(A), dated 9-5-1989Fundamental (Second Amendment) Rules, 1989 — Substitution of clause (j) of Rule 56 (premature retirement)G.I., Dept. of Per. & Trg., O.M. No. F. No. 11013/2/2018-Estt. A-III, dated 17-12-2018Rule 18 of the CCS (Conduct) Rules, 1964 - Regarding standard forms for intimation/ permission under the rules and expenditure incurred on repairs or minor construction work in respect of immovable propertyG.I., Dept. of Per. & Trg., O.M. No. 11013/7/2016-Estt.A-III, dated 22-12-2016Central Civil Services (Conduct) Rules 1961 — Guidelines regarding prevention of sexual harassment of women at the workplaceG.I., Dept. of Per. & Trg., O.M. No. 11013/2/2014-Estt. (A. III),
dated 27-11-2014Alignment of Service Rules with the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013D.P.T., O.M. No. 11013/2/88-Est.(A), dated 7-7-1988 and as modified under even No., dated 30-12-1988Revised time-limit for grant/refusal of permission under the provisions of C.C.S. (Conduct) RulesAdditions and Corrections to the Supplementary Rules, O.M. No. 933, dated 16-12-1963Rule 88-B – DeletionG.I., Min. of Finance (Dept. of Expenditure), O.M. No. F.2(8)-E.IV/B/63, dated 16-12-1963Advance copy of Correction Slip No. 933 to the Supplementary RulesG.I., M.F., Notification No. F. 15 (7)-EV (B)/62, dated 7-12-1962AmendmentG.I., M.F., Dept. of Exp., O.M. No.3(1)-E.IV(B)/61, dated 25-3-1974Admissibility of concession of joining time and travelling allowance to officers serving in remote localities in Arunachal Pradesh for journeys from remote localities to the specified stationsG.I., Dept. of Per. & Trg., O.M. No. F. 11013/16/2025-Estt.A-III, dated 4-5-2026Observance of proper procedure in respect of official dealings between the Administration and Members of Parliament and State LegislaturesG.I., Min. of Finance (Dept. of Expenditure), F. No. F.5(19)-E.IV(B)/64, dated 29-8-1964Advance Copy of Correction Slip No. 953 to the Supplementary RulesG.I., Dept. of Personnel & A.R., Memo No.28034/35/76/Estt.(A), dated 19-1-1977S.R. 197 - Guidelines for maintenance of personal files of Government servants.G.I., M.F., Notification No. 7(3)-EV/70, dated 6-10-1970Amendment to FRG.I., M.F., Notification No. F. 5(5)-E.IV(A)/68-I, dated 28-7-1969Amendment to FR 86G.I., M.F., Notification No. F. 2(2)-E.IVA/65, dated 3-10-1967Amendment to FR 14G.I., M.F., Notification F. No. 7-III(4)-E. IV/A/62-I, dated 13-6-1962Amendment to FR 9G.I., Min. of Fin., Dept. of Expenditure, Notification No. F.5(5)-EIV(A)/68-I, dated 28-7-1969Fundamental (Fifth Amendment) Rules, 1969G.I., M.F., Notification No. F.7(9)-EV/70, dated 6-10-1970Fundamental (Fifth Amendment) Rules, 1970 — Amendment to Rule 56 of the Fundamental RulesG.I., M.F., Notification No. 7(5)-E.II(B)/70, dated 30-10-1970Fundamental (Fourth Amendment) Rules, 1970 — Amendment to Rule 9(6A) of the Fundamental RulesG.I., Dept. Per. & Trg., O.M. F. No. 11013/6/2018-Estt. (A-III), dated 7-2-2019CCS (Conduct) Rules, 1964 - Revision in limit for intimation in respect of transactions in sale and purchase of shares, securities, debentures, etc.G.I., Dept. of Per. & Trg., O.M. No. F. 11013/16/2025-PP.A-III, dated 12-1-2026Consolidated guidelines on official dealings between the Administration and Members of Parliament and State Legislatures – Observance of proper procedure.G.I., Min. of Fin., Dept. of Exp., Resolution No. F.6(1)-E.V./66, dated 6-2-1967Amendment to Supplementary Rule 202 - Inspection of Service BooksG.I., M.F., Order No. 18(13)-E.IV(A)/70, dated 27-2-1971Supplementary (Amendment) Rules, 1971G.I., M.F., Notification No. 8(13)-E.II(B)/73, dated 15-2-1974Amendment to FR 9G.I., M.F., Notification No. F. No. 11(51)/68-W&E, dated 4-10-1969Amendment to FR 9G.I., M.F., Notification No. F. 5(2)-E.IV (A)/65-I, dated 6-1-1969Amendment to FR 86G.I., Min. of Fin., Dept. of Expenditure, Notification No. F.6(2)-E.IV(A)/65-I, dated 6-1-1969Fundamental (Eighth Amendment) Rules, 1968G.I., M.F., Dept. of Expenditure, Notification No. F.No.11(51)/68-WAE, dated 4-10-1969Fundamental (Eighth Amendment) Rules, 1969G.I., Min. of Urban Development, Directorate of Estates, Notification No. 12035/19(A)/93-Pol.II, dated 14-9-1994Allotment of Garages (General Pool in Delhi) Amendment Rules, 1994G.I., M.F., Notification No. 18(13)-E.IV(A)/70-I, dated 29-1-1971Fundamental (Second Amendment) Rules, 1971G.I., Dept. of Personnel & Training, O.M. No. 33011/2(S)/84-Estt.(B), dated 2-5-1985Amendment to Fundamental Rule 17-A providing for 'Reasonable opportunity' to the employees before invoking the penal provisionsG.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. F.1/16/89-Estt.(Pay-I), dated 30-8-1989Fundamental (3rd Amendment) Rules, 1989 — Rule 22 substituted; Rules 22-C, 30 and 31 omittedG.I., Dept. of Per. & AR., Notification No. 25/3/66-Ests(A), dated 3-3-1966Amendment of Rule 11 of the Central Civil Services (Conduct) Rules, 1964.G.I., M.F., Notification No. 1 (11)-Est. IV/59, dated 6-4-1960Amendment to FRG.I., M.F., Notification No. 7(11)-E.V/70, dated 25-11-1970Fundamental (Seventh Amendment) Rules, 1970 — Amendment to clause (f) of Rule 56 of the Fundamental RulesG.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. 16013/3/1/93-Estt.(Allowances), dated 30-3-2001Supplementary (Amendment) Rules, 2001 — Substitution of Supplementary Rule 12 (acceptance of fees by Government servants)G.I., Min. of Urban Development, Notification No. F.16011/5/87-Pol.III(W&E), dated October 1991Fundamental (Amendment) Rules, 1991 — Amendment to clause IV of Rule 45-A regarding leased and requisitioned residenceG.I., M.F., Notification No. F. 12(2)-EV (C)/63, dated 21-7-1965Amendment to FR 56G.I., Min. of Personnel, Public Grievances & Pensions, Dept. of Personnel & Training, Notification No. 26012/3/2005-Estt.(A), dated 29-5-2006Fundamental (Amendment) Rules, 2006 — Insertion of clause (bb) below note (b) in clause (b) of Rule 56 (specialists in Teaching, Non-Teaching and Public Health Sub-cadres of CHS)G.I., Min. of Personnel, P.G. & Pensions, Dept. of Personnel & Training, Notification No. 25042/2/86-Estt.(A), dated May 1992Fundamental (Amendment) Rules, 1992 — Amendment to Rule 56 regarding age of retirementG.I., Min. of Urban Development, O.M. No. I-17015/4/99-H.III, dated 30-9-1999Advance for purchase of ready built flats under the self-financing scheme of West Bengal Housing BoardG.I., Min. of U.A. & Employment. O.M. No. I/17015/1/91-H. III, dated 4-5-1999HBA for acquiring house/flat under Self Financing Schemes/ Outright purchase from joint venture of Authorities/Boards and Registered Private BuildersG.I., Min. of U.A. & Employment, O.M. No. I/17015/13/94/H.III, dated 30-3-1999Payment of HBA for purchase of houses/flats under Self-Financing SchemeMin. of Urban Affairs & Employment. O.M. No. 1/17015/1/91/H.III, dated 10-7-1996Release of subsequent instalment of HBA in respect of houses/flats under Self-financing SchemesM.U.D., O.M. No. 1/17015/10/92/H. III, dated 10-10-1994'NOC' for conversion of leasehold properties into freehold which have not yet been mortgaged to the GovernmentM.U.D., O.M. No. 1/17015/51/77-H. III, dated 5-5-1994Forms of Tripartite Agreement for purchase of fiats from DDAM.U.D., O.M. No. 1/17015/11/90/H. III, dated 30-11-1993Form of Supplementary Mortgage Deed where HBA sanctioned from 26-7-1990 at pre-revised rate of interest.G.I., Min. of Works & Housing O.M. No. 1/17011/11/79-H. III, dated 9-12-1982Cost-ceiling limits under House Building Advance Rules raisedG.I., Min. of Finance (Dept. of Expenditure), O.M. No. F.15(7)-EV(B)/62, dated 7-12-1962Amendment to Supplementary Rules – Form of Medical Certificate of Fitness for Government Service (Resolution)G.I., M.F., (CBDT), Notfn. No. 142/21/98-TPL/Notfn. No. 10655, dated 6-8-1998Cities and specified areas for compulsory filing of IT returns under 1⁄6 criteriaG.I., M.F. (CBDT), O.M. No. 176/11/99-ITA-I, dated 1-7-1999Claims under Section 80-G of the I.T. Act for donations to the National Defence Fund, etc., can be preferred based on the certificates issued by the DDO/EropioyerG.I., M.F., Notfn., No. 10865/F. No. 142/2/99-TPL, dated 9-4-1999List of cities included under one by six criteria for filing IT ReturnsG.I., M.F. (CBDT) F. No. 275/14/2001 -IT (B) Circular No. 4/2001,
dated 12-2-2001Instructions for D.D.Os. regarding deduction of Income Tax at Source from Salaries during the Financial Year 2000-01G.I., M.F. (CBDT), Notfn. No. 121/F.No. 142/72/2000-TPL,
dated 10-5-2001Extension of 1/6 criteriaG.I., C.B.D.T., Notfn. No. 142/36/96-TPL/No. 10284, dated 11-3-1997Amendment to the Income Tax Rules, 1962M.F., C.B.D.T., Notfn. No. 8198/F. No. 142/41/88/TPL, dated 21-2-1989Allowances not included under salary under Section 10 (14) of the Income Tax ActG.I., Central Board of Direct Taxes, Circular No. 381, (F. No. 296/36/82-ED), dated 25-4-1984Exemption from production of Estate Duty Clearance Certificate by the legal heirs of deceased members of provident funds governed by the Central Board of Trustees of the Central Provident Fund and also provident funds referred to in Section 80-C of the I.T. Act, 1961G.I., M.F,, (CBDT), Notification F. No. 142/9/95-TPL, dated the 7th July, 1995 [ S.O. 617(E)], as amended by Notification F. No. 142/18/98-TPL, dated the 13th May, 1998 [ S.O. 395 (E) ] and 11344/F. No. 142/34/99-TPL, dated the 24th April, 2000 [ S. O. 403 (E)]Prescribed allowances for the purposes of Clause (14) of Section 10 of the Income Tax ActG.I., M.F., (C.B.D.T.), Cir. 756, Lr. No. F. 275/192/97-II(B),
dated 10-10-1997All DDOs must deduct Income Tax from the payments of additional pay and allowances and also arrears to Central Government EmployeesM.F., C.B.D.T., Notifin. No. 9048/F. No. 133/183/92-TPL, dated 1-7-1992Amendment to Allowances not included under salary under Section 10 (14) of the I.T. ActG.I., M.F., C.B.D.T. Notfn. No. 10378/F. No. 142/48/97-TPL, dated 27-6-1997Floor areas of immovable property for the purpose of IT ReturnsG.I., M.F., C.B.D.T. Notfn. No. 10379/F. No. 142/48/97-TPL
dated 27-6-1997Cities (with Urban agglomerations) covered by economic criteria scheme for the purpose of IT ReturnsM.F., C.B.D.T., Notfn. No. 8199/F. No. 142/41/88/TPL, dated 21-2-1989Allowances not included under salary under Section 10 (14) or the Income Tax ActG.I., M.F. (CBDT), Notfn. No. 146/2001/F.No. 142/42/2001-TPL,
dated 11-6-2001Exemption under 1/6 Rule for Filing of I.T. returnsC.I., M.F. (CBDT), Notfn. No. 122/F.No. 142/72/2000-TPL,
dated 10-5-2001Extension of 1/6 criteria1THE FIRST SCHEDULE11. Short title, commencement and application1SCHEDULE I1CHAPTER I - PRELIMINARY - 1. Short title, extent and commencement11. Short title and commencement22. Definitions2SCHEDULE II22. Purpose33. Definition of "tax year"3SCHEDULE III33. Definitions33. Arrangements for declaration and payment of dividends within India4CHAPTER II - BASIS OF CHARGE - 4. Charge of income-tax4SCHEDULE IV5SCHEDULE V5F.R. 555. Procedure for notification of a recognised stock exchange for the purposes of section 2(92)66. Residence in India6SCHEDULE VI66. Method of determination of period of holding of capital assets in certain cases7SCHEDULE VII77. Disposal of request77. Procedure for notification of zero coupon bond88. Disbursement88. Certificates88. Appeal to the Commission88. Income on receipt of capital asset or stock-in-trade by specified person from specified entity8F.R. 89SCHEDULE IX99. Income deemed to accrue or arise in India99. Return of Appeal1010. Insurance1010. Process of appeal1010. Definition of terms for rules 11 and 121010. Apportionment of income between spouses governed by Portuguese Civil Code10SCHEDULE X11CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME - A.—Incomes not to be included in total income - 11. Incomes not included in total income11SCHEDULE XI1111. Fair market value of assets in certain cases1111. Procedure for deciding appeals13CHAPTER IV - COMPUTATION OF TOTAL INCOME - A.—Heads of income - 13. Heads of income13SCHEDULE XIII1313. Threshold for purposes of significant economic presence1414. Method for determining amount of expenditure in relation to income not includible in total income1414. Income not forming part of total income and expenditure in relation to such income15B.—Salaries - 15. Salaries15SCHEDULE XV1515. Valuation of perquisites1616. Income from salary1616. Annual accretion referred to in section 17(1)(i)16SCHEDULE XVI1717. Salary income for purposes of section 17(1)(c)(ii)1717. Perquisite1818. Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by Chief Commissioner1919. Deductions from salaries1919. Appeal1919. Gross total income for purposes of section 17(3)(b)20C.—Income from house property - 20. Income from house property2121. Determination of annual value2121. Limitation2121. Unrealised rent2222. Deductions from income from house property2323. Arrears of rent and unrealised rent received subsequently23ARule 23-A2323. Computation of pro rata amount of discount on a zero coupon bond for purpose of section 32(d)2424. Property owned by co-owners2424. Notification of infrastructure facility for the purposes of section 32(e)2525. Interpretation2525. Period of limitation of appeals25A25-A. Directorate of Prosecution2525. Depreciation2626. Form and contents of appeal26D.—Profits and gains of business or profession - 26. Income under head “Profits and gains of business or profession”2626. Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 482727. Manner of computing profits and gains of business or profession27D27-D. Appeal to High Court2727. Form of statement to be furnished regarding certain preliminary expenses eligible for deduction under section 442828. Rent, rates, taxes, repairs and insurance2828. Implementation of orders in appeal2828. Form of audit report for claiming deduction for certain preliminary expenses under section 44 and expenditure for prospecting certain minerals under section 512929. Deductions related to employee welfare2929. Prescribed authority and process of approval for expenditure on scientific research under section 45(1)(a)(ii) and (2)3030. Prescribed authority and process of approval for expenditure on scientific research under section 45(3)(c)3030. Deduction on certain premium3131. Deduction for bad debt and provision for bad and doubtful debt31Rule 313131. Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)3232. Other deductions3232. Procedure, form and manner in respect of approval under section 45(4) read with section 45(3)(a) for deduction for expenditure on scientific research by a research association3333. Deduction for depreciation3434. General conditions for allowable deductions3535. Amounts not deductible in certain circumstances3535. Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b)3636. Expenses or payments not deductible in certain circumstances3636. Procedure for notification of an affordable housing project as a specified business under section 46(11)(d)(vii) and a semiconductor wafer fabrication manufacturing unit as a specified business under section 46(11)(d)(vii)3737. Certain deductions allowed on actual payment basis only3737. Procedure for approval of agricultural extension project under section 47(1)(a)3838. Certain sums deemed as profits and gains of business or profession3939. Computation of actual cost3939. Procedure for approval of skill development projects under section 47(1)(b)4040. Conditions subject to which a skill development project is to be notified under section 47(1)(b)4141. Written down value of depreciable asset4242. Special provision regarding interest on bad and doubtful debt of specified financial institution4444. Amortisation of certain preliminary expenses4545. Expenditure on scientific research4646. Maintenance of books of account under section 624646. Capital expenditure of specified business4747. Expenditure on agricultural extension project and skill development project4747. Report of audit of accounts to be furnished under section 634949. Computation of capital gains for purposes of section 67(5)5050. Amount of income taxable under section 67(10) to capital assets remaining with the specified entity, under section 725050. Special provision in case of trade, profession or similar association5151. Amortisation of expenditure for prospecting certain minerals5151. Other conditions required to be fulfilled by the original fund5252. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary
retirement, etc.5252. Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 725353. Computation of fair market value of capital assets for purposes of section 775353. Full value of consideration for transfer of assets other than capital assets in certain cases5454. Business of prospecting for mineral oils5454. Form of report of an accountant in respect of slump sale5555. Conditions for reference to Valuation Officers under section 91(1)(b)5555. Insurance business5656. Meaning of expressions used in determination of fair market value5656. Special provision in case of interest income of specified financial institutions5757. Determination of fair market value5757. Abetting commission of offence by public or by more than ten persons.5858. Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.5858. Prescribed class of persons for the purpose of section 92(3)(i) and section 795858. Concealing design to commit offence punishable with death or imprisonment for life5959. Computation of royalty and fee for technical services in hands of nonresidents5959. Computation of income chargeable to tax under section 92(2)(l)6060. Deduction of head office expenditure in case of nonresidents6060. Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation6161. Special provision for computation of income on presumptive basis in respect of certain business activities of certain nonresidents.6262. Maintenance of books of account6262. Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 1286363. Tax audit.6464. Special provision for computing deductions in case of business reorganisation of co-operative banks65B65-B. Admissibility of electronic records65A65-A. Special provisions as to evidence relating to electronic record6565. Interpretation for purposes of section 646666. Interpretation6666. Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 1446767. E.—Capital gains6767. Form of particulars to be furnished along with return of income for claiming deduction under section 1446868. Furnishing of report under section 1466868. Capital gains on distribution of assets by companies in liquidation6969. Report of accountant to be furnished under section 147(4)(a)6969. Capital gains on purchase by company of its own shares or other specified securities7070. Form of certificate to be furnished under section 151(5)7070. Transactions not regarded as transfer.7171. Prescribed authority and form of certificate to be furnished under section 152(5)7272. Mode of computation of capital gains7272. The prescribed authority and form of certificate to be furnished under Sections 151(6) and 152(6)7373. Relief under section 157(1), when salary is paid in arrears or in advance, gratuity, etc.7373. Cost with reference to certain modes of acquisition.7474. Special provision for computation of capital gains in case of depreciable assets7474. Taxation of income from retirement benefit account maintained in a notified country75SR 757575. Special provision for cost of acquisition in case of depreciable asset7575. Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)7676. Special provision for computation of capital gains in case of Market Linked Debenture7777. Special provision for computation of capital gains in case of slump sale7777. Meaning of expressions used in determination of arm’s length price7878. Stalking7878. Special provision for full value of consideration in certain cases7878. Other method for determination of arm’s length price7979. Determination of arm’s length price under section 16580CCD80CCD. Deduction in respect of contribution to pension scheme of Central Government.80CCC80CCC. Deduction in respect of contribution to certain pension funds.80CCE80CCE. Limit on deductions under sections 80C, 80CCC and 80CCD.80CCB80CCB. Deduction in respect of investment made under Equity Linked Savings Scheme.80D80D. Deduction in respect of health insurance premia.80CC80CC. Deduction in respect of investment in certain new shares.80C80C. Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.8080. Most appropriate method8181. Determination of arm’s length price in certain cases8181. Advance money received8282. Profit on sale of property used for residence8282. Exercise of option for determination of arm’s length price for multiple years in a single proceeding8383. Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases8383. Time period for repatriation of excess money under section 170(2) and computation of interest income under section 170(4) pursuant to secondary adjustments8484. Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases8484. Information and documents to be kept and maintained under section 171(1)8585. Capital gains not to be charged on investment in certain bonds8585. Report from an accountant to be furnished under section 1728686. Definitions for safe harbour rules for international transactions8686. Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house8787. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area8787. Eligible assessee for safe harbour rules for international transactions8888. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone8989. Safe harbour for eligible international transactions8989. Extension of time for acquiring new asset or depositing or investing amount of capital gains9090. Meaning of "adjusted", "cost of improvement" and "cost of acquisition"9090. Procedure relating to transactions other than provision of information technology services9191. Procedure relating to transactions of provision of information technology services92F. Income from other sources - 92. Income from other sources9393. Deductions9494. Definitions for safe harbour rules for specified domestic transaction9595. Profits chargeable to tax9797. Safe harbour for eligible specified domestic transactions9898. Procedure governing safe harbour rules for specified domestic transactions9898. "Transfer" and "recovable transfer" defined9999. Income of individual to include income of spouse, minor child, etc.9999. Definitions for safe harbour rules for income attribution in case of income from business and profession100100. Liability of person in respect of income included in income of another person100100. Safe harbour for income attribution in case of income from business and profession101CHAPTER VI - AGGREGATION OF INCOME - 101. Total income103103. Meaning of expressions used in matters in respect of advance pricing agreement104104. Unexplained asset104104. Persons eligible to apply105105. Unexplained expenditure106106. Application for advance pricing agreement107107. Charge of tax107107. Withdrawal of application for agreement108108. Preliminary processing of application110110. Carry forward and set off of loss from house property110110. Terms of the agreement111111. Roll back of Agreement112112. Amendments to application113113. Furnishing of annual compliance report115115. Revision of an agreement116116. Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.117117. Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases118118. Relief in tax payable under section 206(1) due to operation of section 206(1)(i)118118. Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks118F.R. 118119119. Carry forward and set off of losses not permissible in certain cases120120. Miscellaneous120120. No set off of losses against undisclosed income consequent to search, requisition and survey121121. Submission of return for losses122CHAPTER VIII - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME - A. General. 122. Deductions to be made in computing total income123123. Maintenance and furnishing of information and document by constituent entity of an international group under section 171124124. Deduction in respect of employer and assessee contribution to pension scheme of Central Government124124. Furnishing of report in respect of an international group under section 511125125. Furnishing of authorisation and maintenance of documents, etc. for the purposes of section 176126126. Conditions and activities for finance company located in any International Financial Services Centre for section 177126126. Deduction in respect of health insurance premia127F.R. 127127127. Determination of consequences of impermissible avoidance arrangement127127. Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability128128. Deduction in respect of medical treatment, etc.129129. Deduction in respect of interest on loan taken for higher education129129. Notice and Forms for reference under section 274130130. Deduction in respect of interest on loan taken for residential house property131131. Deduction in respect of interest on loan taken for certain house property131131. Procedure before Approving Panel132132. Deduction in respect of purchase of electric vehicle.133133. Deduction in respect of donations to certain funds, charitable institutions, etc.134134. Deductions in respect of rents paid.136136. Exercise or withdrawal of option for new tax regime137137. Form of report for computation of book profit of companies138C.—Deductions in respect of certain incomes - 138. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.138138. Form of report for computation of adjusted total income by certain persons other than a company139139. Computation of exempt income of specified fund attributable to units held by non-resident under Schedule VI [Table: Sl. Nos. 1 to 4] to Act139139. Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.140140. Special provision in respect of specified business..140140. Determination of income of a specified fund attributable to units held by non-residents under section 210(2)141141. Deduction in respect of profits and gains from certain industrial undertakings.141141. Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit under Schedule VI [Table: Sl. Nos. 1 to 4] to Act142142. Deductions in respect of profits and gains from housing projects142142. Conditions referred to in Schedule VI [Note 1(g)(ii)(B)] to Act required to be fulfilled by an investment division of an offshore banking unit143143. Special provisions in respect of certain undertakings in North-Eastern States.144144. Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI [Note 1(g)(i)] to Act144144. Special provisions in respect of newly established Units in Special Economic Zones.145145. Statements under sections 221(4), 222(2), 223(5) and 224(9).145145. Deduction for businesses engaged in collecting and processing of bio-degradable waste.146146. Deduction in respect of additional employee cost.147147. Deductions for income of Offshore Banking Units and Units of International Financial147147. Publication and circulation of orders of Board under section 239(3)(a)148148. Search and Seizure under section 247149149. Deduction in respect of income of co-operative societies.149149. Procedure to requisition services under section 247(5) and to make a reference under section 247(9)150150. Valuation under section 247(9)150150. Interpretation for purposes of section 149.151151. Requisition of books of account, etc. under section 248152152. Deduction in respect of royalty on patents.152152. Release of remaining assets under section 250.153D-Deductions in respect of other incomes - 153.Deduction for interest on deposits153153. Distraint and sale.154154. Form of information under section 254(1).154154. Information in cognizable cases154E.—Other deductions - 154. Deduction in case of a person with disability155CHAPTER IX - REBATES AND RELIEFS A.—Rebates and reliefs - 155. Rebate to be allowed in computing income tax155155. Disclosure of information related to assessees under section 258(2).156156. Prescribed income-tax authority under section 259.157157. Persons Exempt from obtaining Permanent Account Number under section 262.158158. Application for allotment of a Permanent Account Number159B.—Double taxation relief - 159. Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief160160. Countries with which no agreement exists.160160. Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97161CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX - 161. Computation of income from international transaction and specified domestic transaction having regard to arms length price161161. Transactions for purposes of section 262(9)(a)162162. Meaning of associated enterprise.162162. When PAN becomes inoperative under section 262(6)163163. Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)163163. Meaning of international transaction164164. Forms, eligibility, verification etc. in respect of return of income164164. Meaning of specified domestic transaction.165165. Furnishing of updated return of income under section 263(6) read with sub-section (2) of said section165165. Determination of arm's length price.166166. Reference to Transfer Pricing Officer.166166. Conditions for treating a return as defective return under section 263(7)167167. Form of appeal to Joint Commissioner (Appeals) or Commissioner (Appeals) under section 358168168. Advance pricing agreement.168168. Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]169169. Form of verification for furnishing information under section 268(1)(c)169169. Effect to advance pricing agreement.170170. Secondary adjustment in certain cases.170SR 170170170. Prescribed income-tax authority under section 268(3) for issue of notice under sub-section (1) thereof171171. Maintenance, keeping and furnishing of information and document by certain persons.171171. Forms for report of audit or inventory valuation under section 268(5)172172. Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.172172. Procedure for purposes of determining expenses for audit or inventory valuation173173. Report of police officer on completion of investigation173173.Definitions of certain terms relevant to determination of arms length price, etc.174174. Avoidance of income-tax by transactions resulting in transfer of income to non-residents174174. Day and time for inspection by Valuation Officers, etc., as per section 269(3)175175. Prescribed authority for issue of notice under section 270(8)175175. Avoidance of tax by certain transactions in securities.176176. Special measures in respect of transactions with persons located in notified jurisdictional area176176. Procedure for faceless assessment, reassessment or recomputation under section 273(1)177177. Modified return of income in respect of business reorganisation under section 314177177. Limitation on interest deduction in certain cases.178178. Application under section 288(1)[Table: Sl. No. 11] regarding credit of tax deduction at source178CHAPTER XI - GENERAL ANTI-AVOIDANCE RULE - 178. Applicability of General Anti-Avoidance Rule179179. Notice of demand under section 289180180. Return of income in respect of block assessment under section 294(1)181181. Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii)182182. Offences committed by letters, etc182182. Treatment of connected person and accommodating party.182182. Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346183183. Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any related person183183. Application of this Chapter.184184. Interpretation.184184. Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)185185. Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income185CHAPTER XII - MODE OF PAYMENT IN CERTAIN CASES, ETC. - 185. Mode of taking or accepting certain loans, deposits and specified sum186186. Application under section 342(5) for change of purpose for which income has been accumulated or set apart186186. Mode of undertaking transactions.187187. Books of account and other documents to be kept and maintained by a registered non-profit organization.187187. Acceptance of payment through prescribed electronic modes.188188. Report of audit in case of registered non-profit organisations under section 348.—188188. Mode of repayment of certain loans or deposits or specified advances189189. Interpretation.190190. Every member of unlawful assembly guilty of offence committed in prosecution of common object190190. Furnishing of statement of particulars in respect of donation and certificate to donor under Section 354(1).—191191. Mode of service of any order referred to in section 358(3)(b).192192. Tax in case of block assessment of search cases.192192. Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under Section 532(2)(x)193193. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.193193. Form of appeal and memorandum of cross-objections to Appellate Tribunal under Section 362.194194. Tax on certain incomes.194194. Declaration under Section 375195195. Tax on income referred to in sections 102 to 106.195195. Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court196196. Prosecution for offences against the State and for criminal conspiracy to commit such offence197197. Tax on long-term capital gains.197197. Application for resolution of dispute before the Dispute Resolution Committee under section 379198198. Tax on longterm capital gains in certain cases.198198. Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379.199C.—New tax regime - 199. Tax on income of certain manufacturing domestic companies.199199. Definitions.200200. Tax on income of certain domestic companies.200S. R. 200200200. Application for obtaining an advance ruling under Section 383201201. Tax on income of new manufacturing domestic companies201201. Public servant framing an incorrect document with intent to cause injury202202. New tax regime for individuals, Hindu undivided family and others203203. Tax on income of certain resident cooperative societies204204. Tax on income of certain new manufacturing co-operative societies204204. Furnishing of particulars for deduction of tax at source from income under head “Salaries”.205205. Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head “Salaries”.205205. Conditions for tax on income of certain companies and co-operative societies206D.—Special provisions relating to minimum alternate tax and alternate minimum tax - 206. Special provision for minimum alternate tax and alternate minimum tax206206. Special provision for minimum alternate tax and alternate minimum tax
D.—Special provisions relating to minimum alternate tax and alternate minimum tax -207207. Tax on dividends, royalty and fees for technical service in case of foreign companies
E.—Special provisions relating to non-residents and foreign companies -207207. Rate of exchange for purpose of deduction of tax at source on income payable in foreign currency208208. Tax on income from units purchased in foreign currency or capital gains arising from their transfer208208. Furnishing of declaration and evidence of claims by specified senior citizen under Section 393(1) [Table: Sl. No. 8(iii)]209209. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer209209. Application by payee for certificate authorising receipt of interest and other sums without deduction of tax.210210. Omission to produce document or electronic record to public servant by person legally bound to produce it210210. Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.211211. Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)212212. Furnishing false information212212. Particulars as to time, place and person212212. Declaration by a buyer for no collection of tax at source under Section 394(2)213213. Special provision for computation of total income of non-residents213213. When manner of committing offence must be stated214214. Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients215215. Capital gains on transfer of foreign exchange assets not to be charged in certain cases216216. Return of income not to be furnished in certain cases218218. Chapter not to apply if the assessee so chooses218218. Time and mode of payment to Government account of tax deducted or collected at source or tax paid under Section 392(2)(a)219219. Conversion of an Indian branch of foreign company into subsidiary Indian company219219. Three offences of same kind within year may be charged together220220. Foreign company said to be resident in India220220. Trial for more than one offence220220. Furnishing of information for payment to a non-resident, not being a company, or to a foreign company221221. Form for furnishing certificate of accountant under Section 398(2) for person responsible for deduction or collection of tax as per Section 394(1) [ Table: Sl. No. 1 to 5 and 9 ] not to be deemed to be an assessee in default221F.—Special provisions relating to pass-through entities - 221. Tax on income from securitisation trusts222222. When offence proved included in offence charged222222. Notice of demand under Section 289223223. Tax on income of unit holder and business trust.223223. Estimate of advance tax under Section 407(8)223223. What persons may be charged jointly224224. Tax on income of investment fund and its unit holders224224. Form of statement under Section 413 or Section 414225G.—Special provisions relating to income of shipping companies - 225. Income from business of operating qualifying ships.225225. Trial to be conducted by Public Prosecutor225225. Procedure for recovery of tax for the purposes of sections 413 and 475226226. Tonnage tax scheme227227. Prescribed authority for tax clearance certificates under Section 420227227. Computation of tonnage income.228228. Relevant shipping income and exclusion from book profit228228. Forms and certificates for the purposes of Section 420229229. Depreciation and gains relating to tonnage tax assets.229229. Production of certificate under Section 420230230. Exclusion of deduction, loss, set off, etc.230230. Giving or fabricating false evidence with intent to procure conviction of capital offence230230. Refund claim under Section 434231231. Form of application under Section 440231231. Giving or fabricating false evidence with intent to procure conviction of offence punishable with imprisonment for life or imprisonment231231. Method of opting of tonnage tax scheme and validity.232232. Certain conditions for applicability of tonnage tax scheme.232232. Service of notice, summons, requisition, order and other communication under Section 501233233. Amalgamation and demerger.235235. Interpretation.235235. Information or documents to be furnished under Section 506236236. Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity236236. Previous conviction237237. Using as true such declaration knowing it to be false237237. Furnishing of statement of financial transaction238238. Definitions238238. Control of income-tax authorities.239239. Information to be maintained and reported239239. Instructions to subordinate authorities.240240. Giving false information respecting an offence committed240240. Framing of charge240240. Due diligence requirement241241. Definitions for purposes of Rules 242, 243 and 244241241. Jurisdiction of income-tax authorities.242242. False personation for purpose of act or proceeding in suit or prosecution242242. Obligation for reporting transaction of crypto-asset under Section 509242242. Jurisdiction of Assessing Officers.243243. Reporting requirements for transaction of crypto-asset under Section 509243243. Power to transfer cases.244244. Due diligence procedures under Section 509245245. Faceless jurisdiction of income-tax authorities.246B. Powers - 246. Power regarding discovery, production of evidence, etc.246246. Application for registration as valuer under Section 514247247. Evidence for defence247247. Search and seizure.247247. Qualification of registered valuer for the purposes of Section 514248248. Acquittal or conviction248248. Powers to requisition.248248. Charging of fee and submission of valuation report under Section 514249249. Reasons not to be disclosed.250250. Definitions for the purposes of Rules 251 to 268250250. Application of seized or requisitioned assets.251251. Accountancy examinations recognised.251251. Copying, extraction, retention and release of books of account and document seized or requisitioned252252. Educational qualifications prescribed252252. Power to call for information.253253. Powers of survey.253253. Nature of business relationship254254. Power to collect certain information.254254. Appearance by Authorised Representative in certain cases255255. Acquittal or conviction256256. Application for registration257257. Proceedings before income-tax authorities to be judicial proceedings.257257. Certificate of registration258258. Cancellation of certificate259259. Power to call for information by prescribed income-tax authority.260260. Faceless collection of information.261261. Interpretation.261261. Prescribed authority to order an inquiry262CHAPTER XV - RETURN OF INCOME - A.—Allotment of Permanent Account Number - 262. Permanent
Account Number.262262. Permanent Account Number
CHAPTER XV - RETURN OF INCOME - A.—Allotment of Permanent Account Number - .263263. Return of income.
B.—Filing of return of income -263B.—Filing of return of income - 263. Return of income.263263. Inquiry Officer.264264. Scheme for submission of returns through tax return preparers.264264. Proceedings before Inquiry Officer265265. Return by whom to be verified.265265. Order of the prescribed authority266266. Self-assessment.267267. Tax on updated return.268268. Inquiry before assessment269269. Estimation of value of assets by Valuation Officer269269. Procedure to be followed in calculating interest under section 533(2)(u).270270. Assessment270270. Determination of income, being partly from agricultural and partly from business271271. Income from manufacture of rubber, coffee and tea273273. Faceless Assessment.274274. Reference to Principal Commissioner or Commissioner in certain cases275275. Reference to Dispute Resolution Panel.276276. Statement to be furnished by eligible investment fund under section 9(12) read with Schedule 1 to the Act278278. Taxability of certain income.278278. Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act279279. Limits for the purposes of Schedule III [Table: Sl.No. 11] to the Act280280. Issue of notice where income has escaped assessment280280. Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act281281. Procedure before issuance of notice under section 280.281281. Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act282282. Time-limit for notices under sections 280 and 281283283. Provision for cases where assessment is in pursuance of an order on appeal, etc.283283. Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act284284. Sanction for issue of notice.284284. Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act285285. Other provisions.285285. Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc.286286. Time limit for completion of assessment, reassessment and recomputation.286286. Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act287287. Rectification of mistake.287287. Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government for purposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act288288. Other amendments.288288. Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act289289. Notice of demand.289289. Rules for functioning of an electoral trust290298. Previous conviction or acquittal how proved291291. Report of audit of accounts to be furnished under Schedule X read with Section 49 for deduction for site restoration fund292292. Assessment of total undisclosed income as a result of search.293293. Computation of total undisclosed income of block period.293293. Nomination294294. Procedure for block assessment.295295. Undisclosed income of any other person.296296. Time-limit for completion of block assessment.297297. Certain interests and penalties not to be levied or imposed.297297. Order of recognition298298. Levy of interest and penalty in certain in cases.299299. Authority competent to make assessment of block period.300300. Application of other provisions of Act.300300. Appeal under paragraph 13(1) of Part A of Schedule XI to the Act301301. Interpretation301301. Definitions for purposes of rules 302 to 315302302. Legal representative.303S.R. 303 to S.R. 306-A303303. Representative assessee.303303. Investment of fund moneys306306. Initial contributions307307. Charge of tax where share of beneficiaries unknown.307307. Scheme of insurance or annuity308S.R. 308308308. Charge of tax in case of oral trust.309309. Method of computing a member's share in income of association of persons or body of individuals.310310. Share of member of association of persons or body of individuals in income of association or body.311311. Charge of tax where shares of members in association of persons or body of individuals unknown, etc.312Executors
312. Executor313313. Application for approval314314. Effect of order of tribunal or court in respect of business reorganisation.315315. Assessment after partition of Hindu undivided family.315315. Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund316316. Shipping business of non-residents.316316. Definitions for purposes of Rules 317 to 329317317. Assessment of persons leaving India318318. Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.319319. Assessment of persons likely to transfer property to avoid tax.319319. Nomination320320. Discontinued business.320S.R. 320320320.Admission of directors to a fund321321. Association dissolved or business discontinued.323323. Liability of directors of private company324324. Charge of tax in case of a firm.325325. Assessment as a firm.326326. Assessment when section 325 not complied with326326. Arrangements for winding up of the fund327327. Change in constitution of a firm.329329. Joint and several liability of partners for tax payable by firm.330330. Firm dissolved or business discontinued.331331. Liability of partners of limited liability partnership in liquidation.331331. Procedure for approval under Paragraph 1(z)(i) and (ii) of Schedule XV to the Act332332. Application for registration.332332. Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc.333S.R. 333333333. Electronic payment of tax, interest, fee and penalty333333. Switching over of regimes.335S.R. 335336336. Taxable regular income.337337. Forgery of record of Court or of public register, etc.337337. Specified income.338338. Income not to be included in regular income.339339. Having possession of document described in section 337 or section 338, knowing it to be forged and intending to use it as genuine.340340. Deemed corpus donation.341341. Application of income.342342. Accumulated income343343. Deemed accumulated income.345345. Restriction on commercial activities by a registered non-profit organisation.348348. Audit.350350. Permitted modes of investment351351. Specified violation.352352. Tax on accreted income.353353. Other violations.354354. Application for approval for purpose of section 133(1)(b)(ii).355355. Interpretation.356356. Appealable orders before Joint Commissioner (Appeals).358358. Form of appeal and limitation.359359. Procedure in appeal.360360. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals).362362. Appeals to Appellate Tribunal.363363. Orders of Appellate Tribunal.364364. Procedure of Appellate Tribunal.365365. Appeal to High Court.366366. Case before High Court to be heard by not less than two Judges.371371. Amendment of assessment on appeal.373373. Filing of appeal by income-tax authority.375375. Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.376376. Procedure where an identical question of law is pending before High Courts or Supreme Court.377377. Revision of orders prejudicial to revenue.378378. Revision of other orders.379379. Dispute Resolution Committee.380380. Interpretation.382382. Vacancies, etc., not to invalidate proceedings.384384. Procedure on receipt of application.386386. Advance ruling to be void in certain circumstances.387387. Powers of the Board for Advance Rulings.388388. Procedure of Board for Advance Rulings.389389. Appeal.392392. Salary and accumulated balance due to an employee393393. Tax to be deducted at source.394394. Collection of tax at source395395. Certificates397397. Compliance and reporting399399. Processing399399. Miscellaneous Payments - Refunds of Revenue400Rule 400402402. Interpretation403403. Liability for payment of advance tax403ARule 403-A403Rule 403404404. Conditions of liability to pay advance tax405405. Computation of advance tax406406. Payment of advance tax by assessee on his own accord407407. Payment of advance tax by assessee in pursuance of order of Assessing Officer408408. Instalments of advance tax and due dates410410. Credit for advance tax411411. When tax payable and when assessee deemed in default413413. Certificate by Tax Recovery Officer and validity thereof416416. Other modes of recovery418418. Recovery of tax in pursuance of agreements with foreign countries423423. Interest for defaults in furnishing return of income424424. Interest for defaults in payment of advance tax425425. Interest for deferment of advance tax426426. Interest on excess refund427427. Fee for default in furnishing statements428428. Fee for default in furnishing return of income429429. Fee for default relating to statement or certificate431431. Refunds433433. Form of claim for refund and limitation434434. Refund for denying liability to deduct tax in certain cases436436. Correctness of assessment not to be questioned437437. Interest on refunds438438. Set off and withholding of refunds in certain cases439439. Penalty for under-reporting and misreporting of income440440. Immunity from imposition of penalty, etc.441441. Failure to keep, maintain or retain books of accounts, documents, etc442442. Penalty for failure to keep and maintain information and document, etc. , in respect of certain transactions443443. Penalty in respect of certain income446446. Refunds447447. Penalty for failure to furnish report under section 172450450. Penalty for failure to comply with provisions of section 185451451. Penalty for failure to comply with provisions of section 186452452. Penalty for failure to comply with provisions of section 187453453. Penalty for failure to comply with provisions of section 188454454. Penalty for failure to furnish statement of financial transaction or reportable account455455. Penalty for furnishing inaccurate statement of financial transaction or reportable account456456. Penalty for failure to furnish statement or information or document by an eligible investment fund457457. Penalty for failure to furnish information or document under section 171458458. Penalty for failure to furnish information or document under section 506459459. Penalty for failure to furnish report or for furnishing inaccurate report under section 511460460. Penalty for failure to submit statement under section 505461461. Penalty for failure to furnish statements, etc.462462. Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d).463463. Penalty for furnishing incorrect information in reports or certificates464464. Penalty for failure to furnish statements, etc.465465. Penalty for failure to answer question, sign statements, furnish information, returns or statements,allow inspections, etc.466466. Penalty for failure to comply with the provisions of section 254467467. Penalty for failure to comply with the provisions of section 262468468. Penalty for failure to comply with the provisions of section 397469469. Power to reduce or wave penalty, etc., in certain cases470470. Penalty not to be imposed in certain cases472472. Bar of limitation for imposing penalties473473. Contravention of order made under section 247474474. Failure to comply with section 247(1)(ii)475475. Removal, concealment, transfer or delivery of property to prevent tax recovery476476. Failure to pay tax to credit of Central Government under chapter XIX-B478478. Wilful attempt to evade tax, etc.481481. Failure to produce accounts and documents483483. Falsification of books of account or document, etc.484484. Abetment of false return, etc.486486. Punishment not to be imposed in certain cases487487. Offences by companies488488. Offences by Hindu undivided family489489. Presumption as to assets, books of account, etc., in certain cases490490. Presumption as to culpable mental state492492. Certain offences to be non-cognizable493493. Proof of entries in records or documents494494. Disclosure of particulars by public servants495495. Special Courts496496. Offences triable by Special Court497497. Trial of offences as summons case498498. Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court499499. Certain transfers to be void500500. Provisional attachment to protect revenue in certain cases501501. Service of notice generally502502. Authentication of notices and other documents504504. Service of notice in case of discontinued business505505. Submission of statement by a non-resident having liaison office507507. Submission of statements by producers of cinematograph films or person engaged in specified activity508508. Obligation to furnish statement of financial transaction or reportable account509509. Obligation to furnish information on transaction of crypto-asset511511. Furnishing of report in respect of international group514514. Registration of valuers515515. Appearance by authorised representative517517. Receipt to be given Indemnity519519. Power to tender immunity from prosecution520520. Cognizance of offences521521. Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply524524. Presumption as to assets, books of accounts, etc525525. Authorisation and assessment in case of search or requisition526526. Bar of suits in civil courts527527. Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils530530. Act to have effect pending legislative provision for charge of tax531531. Power to rescind exemption in relation to certain union territories already granted under section 294A of the Income-tax Act, 1961533533. Power to make rules534534. Laying before Parliament535535. Removal of difficulties536536. Repeal and savings628Rule 628630Rule 630638Rule 638