Showing posts with label Government Orders. Show all posts
Showing posts with label Government Orders. Show all posts

Thursday, October 14, 2010

Modified ACP Scheme (MACPS) for Railway employees - Clarifications



GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)


RBE.No. 143/2010
New Delhi, dated 29.09.2010.


S.No.PC-VI/228
No.PC-VI/2009/ACP/2


The General Managers
All Indian Railways/PUs
(as per mailing List)


Subject : Modified ACP Scheme (MACPS) for Railway employees - Clarifications regarding.



In continuation to the Board's letter of even number dated 10.06.2009 notifying the Modified ACP Scheme for Railway employees, point-wise clarifications on certain issues pertaining to the MACPS, as received from the Department of Personnel & Training, are indicated below:-

S.No Point of doubt Clarification
1. Whether the Pay Band would change in the hierarchy of Pay Bands & Grade Pay on grant of the benefits under MACPS? The upgradations under MACPS are to be granted in the immediate next higher grade pay in the hierarchy of recommended revised pay band and garde pay as prescribed in the RS (RP) Rules, 2008.
2. Whether the benefits of MACPS would be allowed to the Railway servants who have been later on inducted in the Organized Group 'A' Service? No. The benefit under MACPS is not applicable to Group 'A' officer of Organized Group 'A' Services, as the officer under Organized Group 'A' Services have already been allowed parity of two years on non-functional basis with the officers of Indian Administrative Services (IAS).
3. How will the benefits of ACP be granted, if due between 01.01.2006 and 31.08.2008 ? The new MACPS has come into existence w.e.f. 01.09.2008. However, the pay structure has been changed w.e.f. 01.01.2006. Therefore, the previous ACPS would be applicable in the new pay structure adopted w.e.f. 01.01.2006. Para 6.1 of Annexure-1 of MACPS is only for exercising option for coming over to the revised pay structure and not for grant of benefits under MACPS. The following illustrations woule explain the position :-
(A) In the case of isolated post: Date of appointment in entry Grade in the pre-revised pay scale of Rs.4000-6000 : 01.10.1982,
1st ACP granted on 01.10.1999: Rs.4500-7000 (pre-revised)
2nd ACP due on 01.10.2006: Rs.5000-8000 (pre-revised)
[revised PB-2 Grade Pay of Rs.4200]
3rd financial upgradation under the MACPS would be due on 01.10.2012 (on completion of 30 years of continous regular service) in the immediate next higher grade pay in the hierarchy of revommended revised pay band and grade pay i.e. Grade Pay of Rs.4600 in PB2.
(B) In case of normal promotional hierarchy :
Date of appointment in entry Grade in the pre-revised pay scale of Rs.5500-9000 : 01.10.1982
1st ACP granted on 1.10.1999 : Rs.6500-10500 (pre-revised)
2nd ACP due on 01.10.2006 (as per the existing hierarchy):
Rs.10000-15200 (pre-revised). Therefore, 2nd ACP would be in PB-3 with Grade Pay of Rs.6600 (in terms of hierarchy available):
3rd financial upgradation under MACPS would be due on 01.10.2012 in the immediate higher grade pay in the hierarchy of recommended revised pay band and grade pay of Rs.7600.
4. Whether benefits of MACPS would be granted from the date of entry grade or from the date of their regular service/approved service counted under various service rules? The benefits under MACPS would be available from the date of actual joining of the post in the entry grade.
5. In a case where a person is appointed to an ex-cadre post in higher scale on deputation followed by absorption whether the period spent on deputation period would be counted as continuous service in the grade or not for the purpose of MACPS (i) where a person is appointed on direct recruitment/deputation basis from another post in the same grade, then past regular service as well as past promotion/ACP, in the earlier post, will be counted for computing regular service for the purpose of MACPS in the new hierarchy.
(ii) However, where a person is appointed to an ex-cadre post in higher scale initially on deputation followed by abosrobtion, while the service rendered in the earlier post, which was in a lower scale cannot be counted, there is no objection to the period spent initially on deputation in the ex-cadre post prior to absorption being counted towards regular service for the purpose of grant of financial upgradation under MACPS, as it is in the same Pay Band /Grade Pay of the post.
6. Whether the pay scale/grade pay of substantive post would be taken into account for appointment/selection to a higher post on deputation basis or the pay scale/grade pay carried by a Railway servant on account of financial upgradation(s) under ACP/MACP Scheme The pay scale/grade pay of substantive post would only be taken into account for deciding the eligibility for appointment /selection to a higher post on deputation basis.
7. In a case where 1st 2nd financial upgradation are postponed on account of the employees not found fit or due to departmental procedings, etc., whether this would have consequential effect on the 2nd/3rd financial upgradation or not? Yes, if a financial upgradation has been deferred/postponed on account of the employee not found fit or due to departmental proceedings, etc., the 2nd / 3rd financial upgradations under MACPS would have consequential effect. (Para 18 of Annexure-I of MACPS refered)
8. In a case where the Railway servant has already earned three promotions and still stagnated in one grade for more than 10 years, whether he would be entitled for any further upgradation under MACPS? No. Since the Government servant has already earned three promotions, he would not be entitled for any further financial upgradation under MACPS.
9. Whether the pre-revised pay scale of Rs.2750-4400 in respect of Group 'D' non-matriculate employees, would also be taken as merged to grade pay of Rs.1800 for the purpose of MACPS in view of merger of pre-revised pay scale of Rs.2550-3200, Rs.2610-3540, Rs.2610-4000 and Rs.2650-4000, which have been upgraded and replaced by the revised pay structure of grad pay of Rs.1800 in the pay band PB-1? Yes.
10. If a Railway servant on deputation earns upgradation under MACPS in the parent cade, whether he would be entitled for deputation(duty) allowance on the pay and emoluments granted under the MACPS or not? No. While eligibility of an employee for appointment aganinst ex-cadre posts in terms of the provisions of the RRs fo the ex-cadre post will continue to tbe determined with reference to the post/pay scale (and not with reference to the higher scale granted under ACPS/MACPS), such an officer, in the event of his selection, may be allowed to opt to draw the pay in the higer scale under ACP/MACP Scheme without deputation allownce during the period of deputation, if it is more beneficial than the normal entitlements under the existing general order regulating pay on appointment on deputation basis.
11. Since the pay scales of Group 'D' employees have been merged and placed in the Grade Pay of Rs.1800, whether they are entitled for grant of increment @ 3% during pay fixatin at entry stage. Yes. On the analogy of point 22 of Annexure-I of MACPS, the pay of such Group 'D' employees who have been placed in the Grade Pay of Rs.1800 w.e.f. 01.01.2006 shall be fixed successively in the next three immediate higher grade pays in the hierarchy of revised pay bands and grade pays allowing the benefit of 3% pay fixation at every stage.


2. The MACPS should strictly be implemented in keeping with the instructions issued vide Board's letter dated 10.6.2009 ibid read with the aforesaid calrifications.

3. Hindi version is enclosed.

[Authority : DoP&T's OM No.35034/3/2008-Estt.(D) dated 09.09.2010]

(N.P.Singh)
Deputy Director, Pay Commission -V
Railway Board



Source: AIRF

Sunday, July 4, 2010

Important Government Orders published in the month of June 2010



Various Government orders had been published by conern departments in last month. Once again recollect all the orders in date wise for your information...

Reservation for the SC/ST/OBC - DOPT - 26.06.2010
Issue of instructions on Reservation for the SC/ST/OBC in services
PPO – Procedure – Regarding - DOPT - 24.06.2010
Inclusion of names of the dependents in the PPO – Procedure for – Regarding
Regularization of Unauthorized Absence - DOPT - 24.06.2010
Consolidated instructions on Regularization of Unauthorized Absence
Central Kendriya Vidyalaya Sangathan - Approved by Chairman,KVS- 24.06.2010
Guidelines for Admission in Class XI based on Grade Points
Holidays for 2011 - DoP&T Order - 22.06.2010
Holidays to be observed in Central Government offices during the year 2011
Central Government Health Scheme - Min.of H&FW Order - 21.06.2010
Latest list of Hospitals Diagnostic Laboratories and Imaging Centres empanelled with CGHS as on 10th June 2010
Leave Travel Concession - DOPT Order - 18.06.2010
CCS (LTC) Rules, 1988 – Relaxation for travel by air to visit J&K
Risk Allowance - Finance Ministry - 16.06.2010
Ministry of Finance to extend payment of Risk Allowance upto 30.9.2010
Terminal Benefits - DOPT Order - 15.06.2010
Retirement benefits: who were on Extraordinary leave/unauthorized absence/suspension as on 1.1.2006...
Revised Cadre Restrucuring in Railways - 15.06.2010
Revised percentage of Cadre Restrucuring Percentage in Railways
Master Craftsman(MCM) - Ministry of Defence - 14.06.2010
Restructuring of Cadre of Artisan staff in Defence Establishments in modification of recommendations of 6th CPC.
Fin.of Ministry - Railway Ministry - 12.06.2010
Railways Approach Ministry of Finance to Eliminate Anomalies in Pay Structure of Their Staff and Supervisors
CBDT Approved Tax Exemption - 12.06.2010
Income Tax exemption limit for gratuity enhanced to Rs.10 lakh - Central Board of Direct Taxes approved
Entitlement of Food Bills on Tour - Min.of Finance - 11.06.2010
TA/DA Rules - Entitlement of food bills in respect of government officials on tour reg.
Transfer Rates Reviewed - 09.06.2010
Central Government Employees Transfer Rates Reviewed in case of A-1/A/B-1 Cities... - 09.06.2010
Classification of Posts in Railways = 04.06.2010
Advance connection slip to Indian Railway Establishment Code Vol. (Fifth Edition – 1985) Second reprint edition – 2003

Wednesday, March 10, 2010

Tax Deduction at Source on payment of interest on time deposits under Section 194A



CIRCULAR NO- 03/2010.

F.No.275/66/2007-IT (B)
GOVERNMENT OF INDIA
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*********

New Delhi the the 2nd March, 2010

OFFICE MEMORANDUM

Subject:Tax Deduction at Source on payment of interest on time deposits under Section 194A of the Income Tax Act, 1961 by banks following Core-Branch Banking Solutions (CBS) software – reg.

As per provisions of section 194A of the Income Tax Act 1961, income tax has to be deducted at source at the time of credit of interest income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, at the rates in force if such interest amount exceeds specified limit. Further, Explanation to section 194A states that “for the purpose of this section, where any income by way of interest as aforesaid is credited to any account, whether called ‘Interest payable account’ or ‘Suspense Account’ or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly”.

2. Representations have been received from Indian Banks Association (IBA) seeking clarification regarding deduction of tax at source from payment of interest on time deposits by banks using Core-Branch Banking Solutions (CBS) software. In case of banks using CBS software, interest payable on time deposits is calculated generally on daily basis or monthly basis and is swept & parked accordingly in the provisioning account for the purposes of macro-monitoring only. However, constructive credit is given to the depositor’s / payee’s account either at the end of the financial year or at periodic intervals as per practice of the bank or as per the depositor’s / payee’s requirement or on maturity or on encashment of time deposits; whichever is earlier.

3. The matter has been considered by the Board. Explanation to section 194A was introduced with effect from 1.4.1987 by the Finance Act, 1987 to plug the loophole of avoiding deduction of tax at source by crediting interest in the books of accounts under accounting heads ‘interest payable account’ or ‘suspense account’ instead of to the depositor’s / payee’s account. Therefore, the Explanation is not meant to apply in cases of banks where credit is made to provisioning account on daily/monthly basis for the purposes of macro monitoring only by the use of CBS software.

4. In view of the above position, it is clarified that since no constructive credit to the depositor’s / payee’s account takes place while calculating interest on time deposits on daily or monthly basis in the CBS software used by banks, tax need not be deducted at source on such provisioning of interest by banks for the purposes of macro monitoring only. In such cases, tax shall be deducted at source on accrual of interest at the end of financial year or at periodic intervals as per practice of the bank or as per the depositor’s / payee’s requirement or on maturity or on encashment of time deposits; whichever event takes place earlier; whenever the aggregate of amounts of interest income credited or paid or likely to be credited or paid during the financial year by the banks exceeds the limits specified in section 194A.

Hindi version to follow.

(Ansuman Pattnaik)
Director (Budget)