Thursday, June 2, 2011

Increase in the element of concession to men senior citizens from 30% to 40% and reduction in the age limit for women senior citizens from 60 to 58 years

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
RAILWAY BOARD

COMMERCIAL CIRCULAR No. 18 OF 2011

No.TC11/2161/2011/SRC/Policy New Delhi, dated 13 5.2011

The General Managers (Comml),
All Indian Railways.

Sub: Increase in the element of concession to men senior citizens from 30% to 40% and reduction in the age limit for women senior citizens from 60 to 58 years.

As per existing provisions contained in S.No.36 of Annexure to rule 101 of IRCA Coaching Tariff No. 25, Part-I (Vol. II), Senior citizens of minimum 60 years are eligible for concession in the basic fares of Mail/Express trains and all inclusive fares of Rajdhani / Shatabdi /Jan Shatabdi trains. The element of concession is 30% for men senior citizens and 50% for women senior citizens.

2. As announced by Hon’ble MR in Budget Speech for 2011-12, it has been decided to reduce the minimum age for availing concession from 60 years to 58 years in case for women senior citizens. However, the element of concession will continue to remain at 50%.

3. It has also been decided to increase the element of concession in case of men senior citizens from 30% to 40%. The minimum age will, however, continue to be 60 years in case of men.

4. There will be no change in other terms and conditions.

5. This concession will be admissible on tickets purchased on and after 01.06.2011. In case of tickets already issued for travel on & after 01.06.2011, refund of difference of fares will not be admissible.

6. This issues with the concurrence of the Finance Directorate of the Ministry of Railways.

7. Wide publicity through various media may be given at regular intervals. Necessary instructions may be issued to all concerned immediately including PRS/UTS immediately and compliance ensured.

(Dr.Monica Agnihotri)
Director Passenger Marketing
Railway Board

Source : IRTSA
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Stepping up of pay of senior PAs of CSSS appointed/promoted prior to 1.1 .2006 and drawing less pay than PAs of CSSS promoted after 1.1.2006

No.5/16/ 2009-CS-II(C)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training

3^rd Floor, Lok Nayak Bhawan,
Khan Market, New Delhi-110003.
Date: 31^st May, 2011.

OFFICE MEMORANDUM

Subject:- Stepping up of pay of senior PAs of CSSS appointed/promoted prior to 1.1 .2006 and drawing less pay than PAs of CSSS promoted after 1.1.2006.

The undersigned is directed to refer to this Department’s Office Memoranda No.7/7/08-CS.I(A) dated 22.12.2010 and 18.3.2011 vide which the orders. for stepping up of pay of senior Assistants/PAs of CSS/CSSS promoted/direct recruited with that of Assistants/PAs promoted after 1.1.2006 were issued.

2. A number of Cadre Units of CSSS have sought clarification on the admissibility of stepping up of pay of senior PAs of CSSS appointed/ promoted prior to 1.1.2006 and drawing less pay than PAs of any Cadre Unit of CSSS promoted after 1.1.2006 consequent upon their fixation of pay in the revised pay structure of Grade Pay of Rs.4600 in the PB-2 on the basis of Department of Expenditure’s O.M. No.1/1/2008-IC dated 16.11.2009. The matter has been examined in this Division in consultation with Establishment(Pay) Division of this Department and it has been decided that as the Department of Personnel and Training had started making promotions to the PA grade on a centralised basis since SL year 2004 on the basis of Common Seniority List issued by this Department, the grade of PA is centralised for the purpose of removing the above anomaly.

3. Accordingly, all Cadre Units of CSSS are allowed to step up the pay of senior PAs of CSSS appointed/promoted prior to 1.1.2006 at par with that of Steno Grade ‘D’ of any Ministry/Department promoted as PAs after 1.1 .2006.

sd/-
(Kiran Vasudeva)
Under Secretary to the Govt. of India

Source: http://www.persmin.nic.in/
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Stepping up of pay of senior PAs of CSSS joined prior to 1.1.2006

No.5/16/2009-CS-II(C)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training

3rd Floor, Lok Nayak Bhawan,
Khan Market, New Delhi-110003.
Date: 31st May, 2011.

OFFICE MEMORANDUM

Subject: Stepping up of pay of senior PAs of CSSS appointed/promoted prior to 1.1.2006 and drawing less pay than PAs of CSSS promoted after 1.1.2006.

The undersigned is directed to refer to this Department’s Office Memoranda No.7/7/08-CS.I(A) dated 22.12.2010 and 18.3.2011 vide which the orders for stepping up of pay of senior Assistants/PAs of CSS/CSSS promoted/ direct recruited with that of Assistants/PAs promoted after 1.1.2006 were issued.

2. A number of Cadre Units of CSSS have sought clarification on the admissibility of stepping up of pay of senior PAs of CSSS appointed/promoted prior to 1.1.2006 and drawing less pay than PAs of any Cadre Unit of CSSS promoted after 1.1.2006 consequent upon their fixation of pay in the revised pay structure of Grade Pay of Rs.4600 in the PB-2 on the basis of Department of Expenditure’s O.M. No.1/1/2008-IC dated 16.11.2009. The matter has been examined in this Division in consultation with Establishment(Pay) Division of this Department and it has been decided that as the Department of Personnel and Training had started making promotions to the PA grade on a centralised basis since SL year 2004 on the basis of Common Seniority List issued by this Department, the grade of PA is centralised for the purpose of removing the above anomaly.

Download Office Memorandum No.5/16/2009-CS-II(C) dated 31.05.2011

Custom-Circular No. 24/2011 Dated 31st May,2011

F.No.450/117/2009-Cus.IV

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

227-B, North Block,

New Delhi-110001

31^st May, 2011.

All Chief Commissioners of Customs / Customs (Prev.).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev.).

All Commissioners of Customs (Appeals).

All Commissioners of Customs & Central Excise.

All Commissioners of Customs & Central Excise (Appeals).

All Directors General under CBEC.

Subject: Revision in the powers of adjudication of the officers of Customs.

***

Sir / Madam,

Attention is invited to Board Circular No.23/2009-Customs dated 1.9.2009 which provides for monetary limits of adjudication of cases by officers of various grades where SCNs are issued under section 28 of the Customs Act, 1962.

2. References have been received from the field formations for specifying the ‘proper officer’ for issuance of show cause Notice and adjudication of cases of export under the drawback and Export Promotion Schemes.

3. Further, as per Board’s Circular No.23/2009-Customs dated 1.09.2009, whereas the monetary limits of adjudication are prescribed in terms of duty involved, in respect of notices involving extended period of limitation, the monetary limit is specified based on the value of goods involved. This when worked out in accordance with the duty rates prescribed gives rise to an anomalous situation.

4. The matter has been examined in the Board. In order to streamline guidelines on monetary limit for adjudication of cases by different grades of Customs Officers, it has been decided that henceforth, cases where SCNs are issued under section 28 of the Customs Act, 1962, these will be adjudicated as per following norms:

Level of Adjudication officer	Nature of cases	Amount of duty involved
Customs
Commissioner	All cases	Without limit
ADC/JC	All Cases	Upto Rs.50 lakhs
AC/DC	All cases	Upto Rs. 5 lakhs

5. Further, it has been decided that the proper officer for the issuance of Show Cause Notice and adjudication of cases under the provisions of Rule 16 of the Customs, Central Excise and Service Tax Drawback Rules, 1995 shall, henceforth, be as under:

(i) In case of simple demand of erroneously paid drawback, the present practice of issuing Show Cause Notice and adjudication of case without any limit by Assistant / Deputy Commissioner of Customs shall continue.

(ii) In cases involving collusion, wilful misstatement or suppression of facts etc., the adjudication powers will be as under:

Level of Adjudication Officer	Amount of Drawback
Additional / Joint Commissioner of Customs	Without any limit
Deputy / Assistant Commissioner of Customs	Upto Rs.5 lakhs

6. In case of Export Promotion Schemes i.e. DEPB / Advance Authorization / DFIA / Reward Schemes etc. the adjudication powers shall be as under:-

Level of Adjudication officer	Duty Incentive amount
Commissioner of Customs.	Without any limit.
Additional / Joint Commissioner of Customs.	Upto Rs.50 lakhs.
Deputy / Assistant Commissioner of Customs.	Upto Rs.5 lakhs.

7. It is clarified that notwithstanding this revision, in all cases where personal hearing has been completed, orders will be passed by adjudicating authority before whom the personal hearing has been held. Such orders will normally be issued within a month of date of completion of the personal hearing. In all cases where personal hearing is yet to be commenced, the adjudications should be done by the appropriate level of officers as per the revised instructions. An immediate exercise should be undertaken to take stock of the present pendency and transfer of relevant files and records to respective adjudicating authorities and the exercise of transfer of case records should be completed by 15.06.2011 under proper receipt.

8. Board Circular No.23/2009 – Customs dated 1.9.2009 stands amended to the above extent.

9. Difficulty faced, if any, may be brought to the notice of the Board immediately.

Yours faithfully,

(R. P. Singh)

Director (Customs)

How to Reset/Collect TAN Registration Password

After successful registration of online TAN, there is lot of chances that you have forgotten password of TAN Registration, if you have not noted the same. Now question arise that how can i collect it again?. In the second thought you want to change your password. I mean to say that password already generated is difficult to remember and you want to change it as per your convenience. Now, both problems has been resolved by
NSDL.

at www.tin-nsdl.com, login page, TAN Regisration

1) Reset Password
If you want to Reset Password of TAN Registration through above screen, the field TAN and User id will be asked from you as shown in below screen. After filing below form , you will receive an password protected Pdf file to Reset the password as you had already received.

2) Forgot Password
In case forgot Password, the following screen will be appeared and ask User Id, Security Question and Your Answer which has been given by you at the time of online TAN Registration.

Why Tan Registration is Mandatory

Tan Registration, Yes some time back NSDL has provided a facility to register TAN yourself at tin-nsdl.com. Now it is working well and can be registered after some steps. I am excited to share that now NSDL has arranged to create form 16A through the software provided by NSDL free of cost. Tan holder can download software after successful registration of Tan at tin-nsdl.com. The said software generates form 16A in pdf format and save pdf files individually. I mean to say that if you have 15 deductees in data and you use this software , 15 files in pdf formates will automatically saved in the particular path.

Other important Features of PDF form 16A

Auto captured Complete address of deductee alongwith Postal Index Number as per record available with Income Tax Department.
CIT Address captured automatically.
Status of Booking captured whether Matched or Not Matched.

for availing above benefits, Tan Registration at tin-nsdl.com is mandatory.

To download and know more regarding Form 16A pdf utility (Click Here)

"Tan Registration" Complete Procedure

Friends

Now, Tan Registration procedure is working well. I have completed complete procedure and achieved fvu file through this procedure. No doubt it is lengthy procedure but works. In my view there may be short procedure to download the FVU file. In case you have not your complete data in soft or hard copy, you can not collect fvu file through this procedure. It is well known that correction statement can not be filed without having fvu files. Therefore it is second source to collect file. First easy source is to collect fvu file is through Nodal

Center appointed by Income Tax Department. However complete procedure to collect fvue file through "Tan Registration" is given as under:-

Deductors / collectors are required to furnish a quarterly TDS / TCS statement as per guidelines of the Income Tax Department (ITD). For any update in the quarterly TDS / TCS statement, a correction statement is furnished by the deductor / collector. Correction statement is prepared on the latest statement details (accepted) at TIN central system. To facilitate the deductor to ensure that the deductor uses the latest statement, request for TDS/TCS statement can be made online at TIN website. TDS/TCS statement (consolidated) provided by TIN will include all the updates done vide correction statements (accepted at TIN central system) filed by deductor/collector. Consolidated TDS/TCS statement will be available for:

TDS/TCS statements pertaining to F.Y. 2007-08 and onwards.
TDS/TCS statements accepted and existing at TIN central system.

Features of consolidated TDS/TCS statement are as below:

Details as per latest statement: Updated details of deductor/challan/deductee/salary records will be provided.
Challan matching flag: No updates should be done if the status of the Challan/Transfer Voucher is "Matched". Considering the same the status (matching flag) of the challan / transfer voucher as below is provided:
- "M" = Matched (No update should be done for such challans/transfer voucher)
- "U" = Unmatched (Challan can be updated)
- "P" = Provisionally booked (No update should be done for such transfer voucher)
Expected challan/ deductee/ salary detail record number: In correction statement for addition of records, sequence number for record (challan/deductee/salary detail) should be continued from the record number (challan/deductee/salary detail) of earlier regular/ correction statement. Example,
1. There are 5 challans in regular statement.
2. 1 challan is added by furnishing correction statement
If one more challan is to be added vide another correction statement, sequence of the challan record no. will be 7.
To facilitate the deductor/collector in quoting record number in sequence for added records, expected record number for challan, deductee and salary detail (wherever applicable) is incorporated in the consolidated TDS/TCS statement.
Provisional receipt number (PRN): In correction statement, deductor/collector is required to quote PRN as under to identify the statement in TIN central system for update:

Corresponding regular statement and
Latest accepted/Partially accepted correction statement

To facilitate the deductor/collector in quoting correct PRN of Regular and Correction statement, same is provided in the consolidated TDS/TCS statement.

Data structure for consolidated TDS / TCS statement.

Pre-requisite for requesting TDS/TCS statement online.

Online request for TDS/TCS statement can be made only on successful registration of TAN (creating TAN registration account) at TIN website.
Register TAN online at TIN website. For registering TAN click here

Steps to be followed for placing the request of consolidated TDS/TCS statement

Login to TAN Registration Account with user id, password and TAN.
On successful login, under option TDS/TCS, select option "Request- Consolidated TDS/TCS statement".
Request for consolidated TDS / TCS statement can be made for your TAN only.
On clicking the aforementioned option, provide details of statement as below for which consolidated file is required:

Provisional Receipt Number of regular statement
Form no.
Quarter
Financial Year

On successful validation of the above details, two questions related to the TDS/TCS statement requested will be asked as a part of verification.
On successful verification of answers to the aforementioned two questions, request number will be generated and the consolidated TDS/TCS statement will be e-mailed to the user on the e-mail ID provided on TAN registration within 24 hours.
Consolidated TDS/TCS statement will be available only if correct answers are provided to the questions for verification.
Two attempts within a day will be provided to correctly answer the verification questions.
In case of two unsuccessful attempts within a day for the same statement, request for such statement can be placed on next day.
In case of large number of records in the TDS/TCS statement requested, the statement will be split in multiple files owing to restriction of mail size.
In case TDS/TCS statement is split in multiple files then each file will be sent by separate e-mail.

Merging the split TDS/TCS statement

In case of multiple files, Merge the files using "File Merge Utility" (FMU) and then extract the contents.
"File Merge Utility" can be downloaded from TIN website under the option "TAN Registration" in download section.
Click the below link for detailed procedure for merging the split files"

Procedure for download and merging of split TDS/TCS statement.
Using Consolidated TDS/TCS statement for preparing correction statement.

Consolidated TDS/TCS statement provided will be in compressed form.
Extension of the consolidated TDS/TCS statement will be .tds
In case of single file, extract the content of the file by providing password to the file.
In case of multiple files, merge the files using FMU and then extract the contents of the merged file by providing password.
After extracting the consolidated TDS/TCS statement, import the same in the return preparation utility for making any correction.

Wednesday, June 1, 2011

AICPIN for the month of April 2011

Ministry of Labour & Employment

All India Consumer Price Index Numbers for Industrial Workers on base 2001=100 for the Month of April, 2011

            All India Consumer Price Index Number for Industrial Workers (CPI-IW) on base 2001=100 for the month of April, 2011 increased by 1 point and stood at 186 (one hundred & eighty six).
During April, 2011, the index recorded increase of 6 points in Chhindwara centre, 5 points in Jharia centre, 4 points each in Nagpur, Kodarma, Ajmer, Giridih, Angul Talcher and Belgaum centres, 3 points in 8 centres, 2 points in 13 centres and 1 point in 21 centres. The index decreased by 4 points in Tiruchirapally centre, 3 points in Darjeeling centre, 2 points each in Salem and Hubli Dharwar centres, 1 point in 6 centres, while in the remaining 18 centres the index remained stationary.
The maximum increase of 6 points in Chhindwara centre is mainly on account of increase in the prices of Goat Meat, Country Liquor, Refined Liquor, Firewood, Doctors’ Fee, etc. The increase of 5 points in Jharia centre is due to increase in the prices of Rice, Milk, Vegetable & Fruit items, Soft Coke, Clothing items, etc. The increase of 4 points each in Nagpur, Kodarma, Ajmer, Giridih, Angul Talcher and Belgaum centres is due to increase in the prices of Rice, Jowar, Milk, Chillies Dry, Vegetable & Fruit items, Firewood, Ornament Glass, etc. The decrease of 4 points in Tiruchirapally centre is the outcome of decrease in the prices of Rice, Onion, Vegetable & Fruit items, Flower/Flower Garlands, etc. The decrease of 3 points in Darjeeling centre is due to decrease in the prices of Wheat Atta, Mustard Oil, Turmeric Powder, Onion, Vegetable & Fruit items, etc.
The indices in respect of the six major centres are as follows :
1. Ahmedabad – 180
2. Bangalore – 190
3. Chennai – 164
4. Delhi – 172
5. Kolkata – 180
6. Mumbai – 184

The All-India (General) point to point rate of inflation for the month of April, 2011 is 9.41% as compared to 8.82% in March, 2010. Inflation based on Food Index is 8.24% in April, 2011 as compared to 8.29% in March, 2011.

Promotion of Private Secretary (PS) of CSSS to Principal Private Secretary (PPS) of CSSS on ad-hoc basis

No.3/1/2011-CS-II(A) (Pt.)
Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)

3^rd Floor, Lok Nayak Bhawan, Khan Market,
New Delhi — 110 003.
Dated the 30^th May 2011

ORDER

Subject: - Promotion of Private Secretary (PS) of CSSS to Principal Private Secretary (PPS) of CSSS on ad-hoc basis.
             The sanction of the President is hereby accorded to the appointment of 47 regular PSs of CSSS whose names are given in the annexure to this O.M. to the post of PPS of CSSS in the scale of Rs.15600-39100 + Grade Pay Rs.6600 on ad hoc basis for a period upto 30.09.2011 or till the posts are filled up on regular basis or until further orders, whichever is earlier and to nominate them to the cadre units shown against their names for appointment as PPS.
   2.      The ad hoc appointment of these officers shall take effect from the date they assume charge of the post of PPS. The cadre units where the above mentioned officers are presently working are requested to relieve them immediately under intimation to this Department after ensuring that no vigilance case is either pending or being contemplated against them.
   3.     Posting/transfers of PSs, on their ad hoc promotions, are made in accordance with the Rotation Transfer Policy for CSSS personnel. The PS who have served for more than 7 years in a Ministry/Department, have been transferred, however officers who have less than 2 years’ of service for superannuation, have been retained in their exiting Cadre Units.
   4.    The appointment of these officers to the grade of PPS is purely on ad hoc basis and shall not confer on them any right to continue in the grade indefinitely or claim seniority in the grade of PPS.

sd/-
(Rajiv Manjhi)
Deputy Secretary to the Govt. of India

Source: http://www.persmin.nic.in/
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Conclusion of Special Recruitment Drive launched for filling up the backlog reserved vacancies of Persons with Disabilities

No 36038/2/2008-Estt. (Res)
Government of India
Ministry of Personnel, P G & Pensions
Department of Personnel & Training
******

Dated 26.5.2011
North Block, New Delhi

CORRIGENDUM

Subject- Conclusion of Special Recruitment Drive launched for filling up the backlog reserved vacancies of Persons with Disabilities.

The first sentence of this Department's OM of even no. dated 19.5.2011 may be replaced by the following:
" The undersigned is directed t o refer to this Department's OM of even number dated 27 11.2009 whereby a Special Recruitment Drive for filling up the backlog reserved vacancies of Persons with Disabilities was launched".

(K. G.Verma)
Director (Res)

Source: http://www.persmin.nic.in/
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9 post offices to get ATMs soon

10 lakh postal savings bank account-holders are expected to benefit

Chennai GPO is one of post offices where the Postal Department will set up an ATM.

CHENNAI: The Department of Posts will soon set up automated teller machines (ATM) in Chennai GPO and eight head post offices in the city and surrounding areas for its savings bank customers.

Officials of the postal department said that steps are being taken to earmark sites measuring 80 sq. ft. at the post offices. The eight HPOs are: Anna Road, T.Nagar, Mylapore, St.Thomas Mount, Park Town, Ambattur, Avadi Camp and Tambaram.

Post Master General (Chennai City Region) M. S. Ramanujam said that measures are under way to computerise the transactions of the savings account as part of the department's move to provide core banking solutions. The civil work for establishing the ATMs would begin in about two months. Customers would be able to make use of the facilities by the end of the current fiscal.

Nearly 10 lakh account holders in the nine post offices are expected to benefit from the 24-hour ATM facilities. Once the facility is in place, customers need not spend time waiting at the counters to withdraw cash. With the postal banking services popular among senior citizens, the ATMs would be immensely beneficial to them.

This would also help in cutting down the transaction cost for the department. The Department of Posts is in the process of floating tender seeking bids from ATM equipment suppliers as the facility is being introduced in various postal circles in many States.

Officials of the postal department said that the ATMs to be installed in the HPOs could also be eventually used by the customers who hold accounts with banks. The facilities would be governed by the guidelines prescribed by the Reserve Bank of India.

Such ATM facilities would be set up in the nearly 100 head post offices across the State. The department also plans to extend the service in other post offices across Tamil Nadu in a phased manner depending on the customer response, the officials added.

Source: The Hindu

Nomination of qualified candidates of Stenographer Grade C Limited Departmental Competitive Examination (LDCE) 2009

No. 5/1/2011-CS-II-(C)
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training

3^rd floor Lok nayak Bhavan
Khan Market New Delhi 100003
Date 30^th May, 2011

OFFICE MEMORANDUM

Subject- Nomination of qualified candidates of Stenographer Grade C Limited Departmental Competitive Examination (LDCE), 2009

The under signed is directed to say that based on the results of the above mentioned examination, the staff selection commission SSC has recommended 63 candidates (General 57 and SC 6) for appointment to the Stenographer Grade C for the select list year 2009. The examination dossiers in respect of 50 qualified candidates have been received from SSC till now. Out of these 50 candidates 6 candidates have already been appointed as Grade C stenographer on regular basis. The nomination of 2 candidates has been deferred till further orders. The remaining 42 candidates are here by nominated to cadre units of CSSS as shown in the Annexure.

2. Before the nominated candidates are appointed, the cadre units are requested to ensure

i.Verification of the particulars finished by the candidates in the dossiers with the original entries in their respective service books.
ii.Availability of vigilance clearance

3. The unfilled vacancies reserved for ST category may be carried forward to the subsequent select list year in accordance with the extant instructions/rules, as SSC has not recommended any candidate against vacancies reserved for ST category.

4. It is requested that the nominated candidates may be relieved immediately for appointment as in the Steno Grade C nominated cadre units.These nominated candidates may be included in the select list of Steno Grade C of CSSS for the year 2009 in the manner indicated in the CSSS rules,1969. Copies of their appointment orders may be endorsed to this department and the SSC.The dossiers of nominated candidates are forwarded here with for keeping the same as part of their service books.

5. Receipt of this O.M. together with the enclosure may be acknowledged.

Kiran Vasudeva
Under secretary to the Govt. of India

Source : http://www.persmin.nic.in/
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Clarification regarding 24Q-4 (4th Quarter for Salaried) e-tds Return

Clarifications issued by Income Tax Department on Form No. 24Q

1. Particulars to be filled in Annexures I and II:

(i) In Annexure I, actual figures for the relevant quarter should be reported.
(ii) In Annexure II, estimated/actual figures for the whole financial year should be given. However, Annexure II is optional for statement for the 1st, 2nd and 3rd quarters. Statement for the last quarter should have actual figures for the whole financial year in Annexure II.

2. Particulars of employees whose income is below the threshold limit / the income after giving deductions for savings etc. is below the threshold limit:

(i) Particulars of only those employees are to be reported in whose case the estimated income for the whole year is above the threshold limit.
(ii) In case the estimated income for the whole year of an employee, after allowing deduction for various savings like PPF, GPF, NSC etc., comes below the taxable limit, his particulars need not be included in Form No. 24Q.
(iii) In case due to some reason, estimated annual income of an employee exceeds the exemption limit during the course of the year, tax should be deducted in that quarter and his particulars be reported from that quarter onwards.

3. Particulars of those employees, who are with the employer for a part of the year:

(i) Where an employee has worked with a deductor for part of the financial year only, the deductor should deduct tax at source from his salary and report the same in the quarterly statement of the respective quarter(s) up to the date of employment with him. Further, while submitting Form No. 24Q for the last quarter, the deductor should include particulars of that employee in Annexure II irrespective of the fact that the employee was not under his employment on the last day of the year.
(ii) Similarly, where an employee joins employment with deductor during the course of the financial year, his particulars should be reported by the current deductor in Form No. 24Q of the relevant quarter. Further, while submitting Form No. 24Q for the last quarter, the deductor should include particulars of such employee for the actual period of employment under him in Annexure II.

4. Deduction under section 80C:

While filling up Form No. 24Q, the columns pertaining to sections 88, 88B, 88C and 88D may be left blank. As regards to deduction under section 80C, the same can be shown in the column 342 pertaining to “Amount deductible under any other provision of Chapter VI-A”.

5. Explanation for lower/no deduction of tax:

Certificate for lower or no deduction of tax from salary is given by the Assessing Officer on the basis of an application made by the deductee. In cases where the Assessing Officer has issued such a certificate to a deductee, deductor has to mention whether no tax has been deducted or tax has been deducted at lower rate on the basis of such a certificate in column 326.

Customs (N.T.)- Notification No. 37/2011 Dated 31 May, 2011

[TO BE PUBLISHED IN PART-II, SECTION-3, SUB-SECTION (ii) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

Government of India

Ministry of Finance

(Department of Revenue)

(Central Board of Excise and Customs)

Notification No. 37/2011 – Customs (N. T.)

New Delhi, 31^st May, 2011

10 Jyaistha, 1933 (SAKA)

S. O… (E) – In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Cus (N. T.), dated, the 3^rd August 2001, namely: -

In the said notification, for the Table, the following Table shall be substituted namely:-

[F. No. 467/2/2011-Cus.V]

(Abhinav Gupta)

Under Secretary to the Government of India

Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 36/2001 – Customs (N.T.), dated, the 3^rdAugust, 2001 (S. O. 748 (E), dated, the 3^rd August, 2001) and was last amended vide Notification No. 34/2011-Customs (N.T.), dated, the 13^th May, 2011 (S. O. 1047 (E) dated 13^th May, 2011).

Effect of financial up-gradation to PB 2 5400 after 4 Years on ACP

Mr. HATIRAM HANSDA, who is serving as Superintendent of Central Excise asked,

I am a Central Government employee of the rank of Superintendent; Gr.B under CBEC would like to seek your valued opinion on the following as narrated hereunder–

During the course of audit the inspection team of Dy. Controller of Accounts [IA] observed that in terms of clarification issued by Department of Personnel @ Training vide D.No-62460/US (D) /10 dated 26.07.2010 communicated to the Pr. Chief Controller of Accounts, CBEC, New Delhi, the benefit of non-functional Grade granted to the Superintendent [ Gr-B ] after completion of 4[four] years would be treated /viewed as up-gradation in terms of para -8.1 of Annexure -1 of OM. No. O.M No. 35034/32008-Estt.(D) dated 19.05.2009 and the same would be off set against one financial up-gradation under MACPS .

Click the link below to go to previous GConnect article on this issue for more details

Non-functional financial upgradation after 4 year is ACP-DOPT clarifies

Based on such observations, the inspection team has suggested for review of the cases of 2nd ACP and MACP and recovery of amount drawn in the light of D.O.PT as pointed above.

To frame your opinion, the details of one such case particulars is given bellow;-

Date of joining of initial appointment as Inspector of Central Excise—20.07.84
NFSG granted on –01.01.06 along with 3% increment after completion of 4 years service from the date of promotion as Superintendent [02.02.98]
2nd Financial upgradation under ACP Scheme was granted on 20.07.08 with 3% incremental benefit.

Query: -

In the face of such observations of the team of Dy. Controller of Accounts [IA] whether the benefit 2nd ACP/MACP with 3% incremental benefit is allowable or not.

Opinion of GConnect:

We are of the opinion that as per letter F.No: A.23011/29/2010-Ad-IIA dated 20.05.2011 of CBEC addressed to all Chief Commissioners (you can get this letter from GConnect from this link- http://www.gconnect.in/6cpc-matters/govt-allows-pb-3-5400-to-senior-group-b-officers.html) for the purpose of granting ACP non-functional upgradation from the grade pay Rs.4800 to PB-2 5400 should not be taken in to account as ACP envisages only upgradation to next grade and not grade pay. (See para 5)
However, in respect of MACP, the above said letter has not clarified the issue. Unfortunately, the clarification letter issued by Department of Personel @ Training vide D.No-62460/US (D) /10 dated 26.07.2010 communicated to the Pr. Chief Controller of Accounts, CBEC, New Delhi, holds good as on date. This clarification denies 2nd MACP to Officers who have already received financial upgradation to the grade pay of Rs.5400 in PB-2 after completion of 4 years of servicer on the ground that this financial upgradation itself is 2nd MACP.

Fixed Medical Allowance to beneficiaries of New Pension Scheme

No.4/27/2009-P&PW(D)
GOVERNMENT OF INDIA
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES & PENSIONS
(DEPARTMENT OF PENSION & PENSIONERS’ WELFARE)

3rd Floor, Lok Nayak Bhawan, Khan Market,
New Delhi-110 003, Dated the 24th May,2011.

OFFICE MEMORANDUM

Subject: Fixed Medical Allowance to beneficiaries of New Pension Scheme drawing additional relief on death/disability of government servant.

The Fixed Medical Allowance (FMA) is granted to Central Govt. Pensioners/Family pensioners who at the time of retirement/death are governed by CCS (Pension) Rule 1972 or other corresponding rules in operation prior to commencement of these rules and are eligible for medical facilities after retirement as per instructions contained in this Departments’ OM No.45/57/97-P&PW(C) dated 19.12.97 as clarified from time to time.

2. Grant of FMA to the beneficiaries of New Pension Scheme drawing additional relief on death/disability of government servant in terms of Department of Pension and Pensioners’ Welfare OM No. 38/41/06/P&PW(A) dated 5th May,2009 has been examined in consultation with the Ministry of Health & Family Welfare and Deptt. of Expenditure.

3. Since the serving employees who are covered by NPS and residing in areas covered under CGHS are availing CGHS benefits and similarly the serving employees, covered under NPS, who are residing in non-CGHS areas are covered under CS (MA) Rules, hence, the NPS pensioners drawing additional relief on death/disability of government servant in terms of Department of Pension and Pensioners’ Welfare OM No. 38/41/06/P&PW(A) dated 5th May, 2009 and staying in areas not covered by CGHS/corresponding health scheme of other Ministries can get a pensioners Medical card by paying appropriate amount in the nearest CGHS/corresponding health scheme of other Ministries covered city to their residence to enable them to obtain indoor treatment. They are also entitled to draw Fixed Medical Allowance as fixed by the government. As and when the Health insurance Scheme is introduced, the New Pension Scheme pensioners would be shifted to the Health insurance Scheme.

4. These orders are issued with the concurrence of the Ministry of Health and Family Welfare vide their ID No. S.11015/3/2010-CGHS(P) dated 18.11.2010 and Ministry of Finance (Deptt. of Expenditure) vide their UO No. 78/EV/2011 dated 22.3.2011 and in consultation with the Comptroller and Auditor General of India vide their UO No. 4-Audit(Rules)/17-2009 dated 4.4.2011

Source: Download Office Memorandum No.4/27/2009-P&PW(D) dated 24.05.2011

Thursday, June 2, 2011

Wednesday, June 1, 2011

Notification No. 37/2011 – Customs (N. T.)

New Delhi, 31st May, 2011

[F. No. 467/2/2011-Cus.V]

Mr. HATIRAM HANSDA, who is serving as Superintendent of Central Excise asked,

Query: -

Opinion of GConnect:

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New Delhi, 31^st May, 2011