Pension papers preparation.bose

Different Types of Forms and Procedure of preparation of

Pension Papers

By

Shankar BoseInspector of Income-tax

MSTU, Puri

LIST OF ENCLOSERS

1. Form No..5 (with three copies of passport size photographs)

2. Two specimen signatures.

3. Two slips showing the particulars of height & identification marks.

4. Two slips showing the particulars of height & identification marks of Smt. Pramodini Biswal, W/o Sri

Rama Chandra Biswal.

5. Details of family particulars in Form – 3.

6. Form No. 7

7. Pension calculation sheet. (3 Nos.)

8. Average Emoluments.

9. Calculation of Pension,

10. Commutation of Pension.

11. Calculation of Family Pension.

12. Calculation of Retirement gratuity.

13. Form – IA ( Commutation of pension with out medical certificate)

14. Form- 1 Nomination for retirement gratuity / death gratuity.

15. Form No. 8 (CGEGIS nomination)

16. Form No.24( Service Verification)

17. Certificate regarding outstanding dues.

18. From No- A (Rule – 5) Nomination.

19. Certificate regarding CGHS – Medical allowance.

20. Last pay certificate.

21. Service Verification certificate.

22. Format for qualifying service.

23. Form No. 5 nomination for commutation (See Rule – 7)

24. Service Book.

GOVERNMENT OF INDIAOFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX

RANGE-1, BHUBANESWARNo.Estt.R-1/Misc./2008-09/Dated, Bhubaneswar the 9th October, 2009.

To

The Drawing & Disbursing Officer,

O/o the places of various postings

Sir,

Sub: No Dues Certificate in the case of Sri Dhaneswar Swain, ITO and amount of contribution towards CGEGIS – matter regarding -

With reference to the subject captioned above, it is to inform you that Sri Dhaneswar Swain, Income-tax Officer of this Range is due for retire from Govt. service on superannuation on 31.03.2010. You are requested to kindly intimate this office is there any Govt. dues outstanding against Sri Swain while he was working in your office/establishment during the undermentioned period :

UDC à O/o the ITO, Ward-A, -- 21.06.1983 to 10.11.1987

The certificate regarding dues, if any, against Sri Swain, ITO or a no dues certificate may please be sent to this office within 15 days after verification of records for processing of his pension paper.

It is also requested to intimate the details of CGEGIS deduction for the period mentioned above which is effective from 01.01.1982.

Yours faithfully,

Addl.Commissioner of Income-tax Range-1, Bhubaneswars

C E R T I F I C T E

This is to certify that Sri Dhaneswar Swain, Income-tax Officer of this office is retiring from Govt. service on superannuation on 31.03.2010(AN) and there is no dues outstanding against Sri Dhaneswar Swain, Income-tax Officer. This certificate is issued on the basis of No Dues Certificate received from different offices in Orissa Charge.

Addl. Commissioner of Income-tax Range-1, Bhubaneswar

FORM – A

{ See Rule 5}

Person Disbursing Authority / Head Office

Name of Bank / Treasury/ Post Office/ Accounts Officer

Place:……………………….

I ____________________________ ( Name of Pensioner in Capital Letters) hereby nominate the person named below, under Rule 5 of the payments of Arrears of Pension (Nomination) Rules, 1983.

Name and address of the Nominee

Relationship with the pensioner

If nominee is minor Name and address of other nominee in case the nominee under column(1) predeceases the pensioner.

Relationship with pensioner

Date of Birth in the other nominee is minor

Name and address of person who may receive the commuted value of pension during the other nominee’s minority.

Contingency on happening of which nomination shall become invalid.

Date of Birth

Name and address of person who may receive the said commuted value during the nominee’s minority.

1 2 3 4 5 6 7 8 9

Place : Signature (or Thumb ) impression if illiterate and name of and name of Pensioner:

Address:

Date:

Witness: Signature: Signature of Head Office

Name and address (STAMP)

1. Acknowledgement to be sent by the Head of Office.

2. Certified that the nomination has been received from

Place: Signature of pension Disbursing Authority

Bank / Treasury/ Post Office/ Accounts/Officer/ Head of Office

Date: Full Address:s

FORM-1-A

FORM OF APPLICATION FOR COMMUTATION A FRACTION OF SUPERANNUATION PENSION WITHOUT MEDICAL EXAMINATION WHEN APPLICANT DESIRES THAT THE PAYMENT OF THE COMMUTED VALUE OF PENSION

SHOULD BE AUTHORIZED THROUGH THE PENSION PAYMENT ORDER

[ See Rule 5(2),12,13(3), 14(1) and 15(3)]

( To be submitted in duplicate at least three months the date of retirement)

PART-I

To

Sub: Communication of person without medical examination.

Sir,

I desire to commute a fraction of my pension in accordance with the provisions of the Central Civil Services (commutation of Pension) Rules, 1981. the necessary particulars are furnished below –

1. Name ( in Block Letters)

2. Father’s Name( and also husband’s name in theCase of a female Government servant)

3. Designation4. Name of Office/Department Ministry in which

employed

5. Date of Birth (by Christian era)6. Date of retirement on superannuation or on the

Expiry of extension in service granted under

FR 56(d)

7. Fraction of superannuation pension proposed to be commuted.

8. Disbursing Authority from which pension is to be drawn after retirement-

a) Treasury/Sub-Treasury (Name & complete.Address of the Treasury/Sub-Treasury to

Be indicated)

b) (i)Branch of the nominated nationalized bank with complete postal address

(ii)Bank Account No. to which monthly

Pension is to be credited each month

(c) Accounts office of the Ministry/Department/Office

Present Postal Address Signature

Place

Date

PART-II

(ACKNOWLEDGEMENT)

Received from Shri _____________________________ application in part-I of Form-IA for commutation of a fraction of pension without medical examination.

Place: Signature

Date ( Head of office)

PART-III

To

THE ACCOUNTS OFFICER,

ZONAL ACCOUNTS OFFICE,

(CBDT) I.T. DEPARTMENT,

BHUBANESWAR.

(i) The particulars furnished by the applicant in Part-I have been verified and are correct.(ii) The applicant is eligible to get a fraction of his pension commuted without medical

examination.(iii) The commuted value of pension determined with reference to the Table applicable at

present comes to Rs. and(iv) The amount of residuary pension after commutation will be Rs.

2. The pension papers of the applicant completed in all respects were forwarded under this Ministry/ Department/Office letter No………………………. , dated……………………

It is requested that the commuted value of pension may be authorized through the pension payment Order which may be issued one month before the retirement of the applicant.

2. The commuted value of pension is debit able to Head of Account 2071-Pension & other retirement benefits.

Place: Signature

Date: (Head of Office)

FORM-1-A

FORM OF APPLICATION FOR COMMUTATION A FRACTION OF SUPERANNUATION PENSION WITHOUT MEDICAL EXAMINATION WHEN APPLICANT DESIRES THAT THE PAYMENT OF THE COMMUTED VALUE OF PENSION

SHOULD BE AUTHORIZED THROUGH THE PENSION PAYMENT ORDER

[ See Rule 5(2),12,13(3), 14(1) and 15(3)]

( To be submitted in duplicate at least three months the date of retirement)

PART-I

To

Sub: Communication of person without medical examination.

Sir,

I desire to commute a fraction of my pension in accordance with the provisions of the Central Civil Services (commutation of Pension) Rules, 1981. the necessary particulars are furnished below –

1. Name ( in Block Letters) DHANESWAR SWAIN

2. Father’s Name( and also husband’s name in the

Case of a female Government servant) Late Achyutananda Swain

1. Designation Income-tax Officer2. Name of Office/Department Ministry in which

Employed O/o the Addl.CIT, R-1, BBSR

3. Date of Birth (by Christian era) 01.04.19504. Date of retirement on superannuation or on the

Expiry of extension in service granted under

FR 56(d) 31.03.2010

5. Fraction of superannuation pension proposed to be commuted. 40%

6. Disbursing Authority from which pension is to be drawn after retirement- Addl. CIT, R-1, Bhubaneswar

a) Treasury/Sub-Treasury (Name & complete.Address of the Treasury/Sub-Treasury to

Be indicated)

b) (i)Branch of the nominated nationalized State Bank of India

bank with complete postal address Old Town Branch

Garrage Chhak

Bhubaneswar - 751002

(ii)Bank Account No. to which monthly Jt. A/c.No.10977535135

Pension is to be credited each month

(a) Accounts office of the Ministry/Department/Office ZAO(CBDT),BBSR

Present Postal Address

Signature

Place

Date

PART-II

(ACKNOWLEDGEMENT)

Received from Shri Dhaneswar Swain an application in part-I of Form-IA for commutation of a fraction of pension without medical examination.

Place: Signature

Date ( Head of office)

PART-III

To

THE ACCOUNTS OFFICER,

ZONAL ACCOUNTS OFFICE, (CBDT) I.T. DEPARTMENT,

BHUBANESWAR.

(j) The particulars furnished by the applicant in Part-I have been verified and are correct.(v) The applicant is eligible to get a fraction of his pension commuted without medical

examination.(vi) The commuted value of pension determined with reference to the Table applicable at

present comes to Rs.4,52,899/- and the amount of residuary pension after commutation will be

Rs.

2. The pension papers of the applicant completed in all respects were forwarded under this Ministry/ Department/Office letter No………………………. , dated……………………

It is requested that the commuted value of pension may be authorized through the pension payment Order which may be issued one month before the retirement of the applicant.

3.The commuted value of pension is debit able to Head of Account 2071-Pension & other retirement benefits.

Place: Signature

Date: (Head of Office)

FORM-1

[See Rule 53(1)]

Nomination for Retirement Gratuity/Death Gratuity

When the Government servant has a family and wishes to nominate one member, or more

than one member, thereof.

I ________________, hereby nominate the person/persons mentioned below who is/are member(s) of my family, and confer on him/them the right to receive, to the extent specified below, any gratuity the payment of which may be authorized by the central Government in the event of my death while in service and the right to receive on my death, to the extent specified below, any gratuity which having become admissible to me on retirement may remain unpaid at my death---

Original nominee(s)

Alternate nominee(s)


Relationship with the government servant

Age Amount or share of gratuity payable to each

Name, address, relationship and age of the person or persons, if any, to whom the right conferred on the nominee shall pass in the event of the nominee pre-deceasing the Government servant or the nominee dying after the death of the Government servant but before receiving payment of gratuity

Amount for share of gratuity payable to each

1 2 3 4 5 6

This nomination supersedes the nomination made by me earlier on ____________ which stands cancelled.

Dated this

Witness to signature:

1.

2.

Signature of Government servant

(to be filled by the Head of Office)

Nomination by

Designation

Place

Signature of Head of Office

Date _________________

Office: Income Tax Office,

Pro forma for acknowledging the receipt of the nomination form

by the Head of Office

To

Sir,

In acknowledging the receipt of your nomination, dated the ___________ cancellation, dated the _______________________ of the nomination made earlier in respect of gratuity in form I (see Rule -53 (i) I am to state that it has been duly placed on records.


Designation

Place :

Date :

Note: The Government servant is advised that it would be in the interest of his nominees if copies of the nominations and the related nitices and acknowledgments are kept in safe custody so that they may come into the possession of the beneficiaries in the event of his death.

Forwarded to the Zonal Accounts officer, CBDT, I.T. Department, Bhubaneswar for kind necessary action.

Income Tax Officer,

FORM-3

[See Rule 54(12)]

Details of family

Name of the Government servant

Designation

Date of birth

Date of appointment

Details of the members of my family as on

Sl. No

Name of the members of family

Date of birth Relationship with the officer

Initial of the Head of Office

1.

2.

3.

4.

I hereby undertake to keep the above particulars up-to-date by notifying to the head of Office any addition or alteration.

Place :

Dated

Signature of Government servant

. Family for the purpose means family as defined in clause (b) of sub-rule (14) of rule 54 of the CCS (Pension) Rule, 1972.

Note: wife and husband shall include respectively judicially separated wife and husband.

FORM 5

[ See Rule 7]

To

I ______________________________( Name of the pensioner in Capital Letters ) hereby nominate the person named below, under Rule 7 of the Central Civil Services (Commutation of Pension) Rule, 1981


Relationship with the pensioner

If nominee is minor Name and address of other nominee in case the nominee under column(1) predeceases the pensioner.

Relationship with pensioner

Date of Birth in the other nominee is minor

Name and address of person who may receive the commuted value of pension during the other nominee’s minority.

Contingency on happening of which nomination shall become invalid.

Date of Birth

Name and address of person who may receive the said commuted value during the nominee’s minority.

1 2 3 4 5 6 7 8 9

Place

Date

Witness 1.

2.

Acknowledgement to be sent by the Head of Office

Certified that the nomination has been received from ____________________________________________________( Name of Pensioner ) Whose address is –

Place:

Date:Signature of

Head of Office

FORM-5

[See Rules 59(1) © and 61(1)

Particulars to be obtained by the Head of Office from the retiring Government servant

eight months before the date of his retirement.

1. Name :

2. (a) Date of birth :

(b) Date of retirement :

3. Two specimen signature (to be furnished

in a separate sheet) duly attested by a

Gazetted Government servant.

4. Three copies of passport size joint photoGraph with wife or husband

(To be attested by the Head of Office).

5. Two slips showing the particulars of heightand personal identification marks duly

attested by a Gazetted Government servant.

6. Present address :

7. Address after retirement

8. Name of the Treasury or the Branch of Public Sector Bank or the pay and

Accounts Officer which the pension is to

Be drawn.

9. Details of the family in Form-3.

10. Indicate whether family pension is admissibleFrom any other source – Military or State

Government and/or a public sector

undertaking /autonomous body/ Local

Fund under the Central or a State Government.

Place : Signature

Dated the Designation :

FORM-7

Form for assessing Pension / Family Pension and Gratuity

[ To be sent in duplicate if payment is desired in a different circle of accounting unit]

[See Rules 58,60,61(1) and (3) and 65(1)]

1 Name of the retiring Government employee

2 Father’s name ( and also husband’s name in the case of female government servant)

3 Height

4 Marks of Identification

5 Date of Birth

6 Service to which belongs (indicate name of organized services, if any , otherwise say, General Central Service)

7 Particulars of Post held at the time of retirement

(a) Name of the Office

(b) Post Held

( c ) Whether the appointment mentioned above was under Government or outside the Government on foreign service terms?

8 Wheather declared substantive in any post under the Central Government ?

9 Date of beginning of service

10 Date of ending of service

11 Cause of ending of service:-

(a) Voluntary retirement on being declared surplus( Rule 29)

(b) Permanent absorption in Public Sector Undertaking/Autonomous Body (Rule 37-A)

( c) Due to abolition of post (Rule 59)

(d) Superannuation (Rule 35)

(e) Invalidment on medical ground (Rule 38)

(f) Voluntary/premature retirement at the initiative of the Government servant [ under Rules 48, 48A and FR 56 ( k ) ]

(g) Premature retirement at the initiative of the Government [ Rule 48 or FR 56 (j) ]

(h) Compulsory retirement (Rule 40)

(i) Removal/dismissal from service (Rules 24 and 41)

(j) Death

12 In the case of compulsory retirement, the orders of the competent authority, whether pension may be allowed at full rates or at reduced rates and , in case of reduced rates , the percentage at which It is to be allowed.

13 Incase of removal/dismissal from service Whether orders of competent authority have Been obtained for obtained for grant of compassionate Allowance and if so, at what rate

14 Particulars relating to military service, if any

(a) Period of military service

(b) Terminal benefits drawn/being drawn for military service

( c) Whether opted for counting is in the Affirmative, whether the terminal benefits have been refunded

(d) If answer to (c) above is in the Affirmative, whether the terminal benefits have been refunded.

(e) In case of Ex-Servicemen who are eligible for family pension under the Armed Forces Rules, Whether opted to Retain family pension under the Armed Forces Rules or to draw family pension Under the Civil Rules.

15 Particulars relating to service in Autonomous Body, if any-

( a) Particulars of service

Name of Organization Post held Period

From To

Not applicable

(b) Whether the above service is to be counted for pension?

(c) Whether the Autonomous Organization has discharged its pensionary liability to the Central Government?

16 Whether any department or judicial proceedings are pending against the retiring employees?

17 Qualifying service

(a) Details of omission imperfection or Deficiencies in the Service Book which have been ignored [ under Rule 59(1)(b)(ii)]

(b) Period not counting as qualifying service-

(i) Boy service(2nd proviso to Rule 13

(ii) Extraordinary Leave not counting as qualifying service (Rule 21)

(iii) Periods of suspension not treated as qualifying service(Rule 23)

(iv) Interruption in service [ Rule 27(1) (b) and Rule 28 (c) ]

(v) Periods of foreign service with Union Nations bodies for which United Nations pension has been availed

(vi) Any other period not treated as qualifying service ( give details)

(c) Additions to qualifying service-

(i) Military service (Rule 19)

(ii) War service (Rule 20)

(iii) Weight age on voluntary retirement on being declared surplus Rule 29

(iv) Weight age under Rule 30

(v) Benefits of service in an Autonomous Body (Rule 37)

(vi) Weight age under Rule 48 – B

(d) Net qualifying service _____ years ___ months ____ days

(e) Qualifying service expressed in terms of completed six months periods (periods of three months and over is treated as completed six monthly period)

75 six monthly period

18 Emoluments -

(a) Emoluments drawn during 10 months preceding retirement

From To Rate of pay + D. Pay Amount

Total

(b) If the officer was on foreign service immediately preceding retirement, the national emoluments which he would have drawn under Government but for being on foreign service.

(c) Average emoluments reckoned for pension

(d) Emoluments reckoned for retirement gratuity/death gratuity

(e) Emoluments reckoned for family pension

19 Date on which the retiring employee submitted his application for pension in Form – 5

20 Complete and up-to-date details of the family as given in Form3

SI. No. Name of the member of the family Date of Birth Relation with the Government servant

1

2

3

4

21 Whether nomination made for death gratuity/retirement gratuity

22 The date on which action initiated to

(a) Obtain the ‘ No demand certificate’ from the Directorate of Estates as provide in Rule 57.

(b) Assess the service and emoluments qualifying for pension as provided in Rule 59 and

( C) Assess the Government dues other than the dues relating to the allotment of Government accommodation as provided in Rule 73 (1)

23 Details of Government dues recoverable out of gratuity

(a) License fee for Government accommodation [ see sub-rules (2),(3) and (4) of Rule 72]

(b) Dues referred to in Rule 73

24 (a) Proposed pension / service gratuity

(b) Proposed Dearness relief on pension (as on the date of retirement)

( C) Date from which pension is to commence

25 Rate of Family pension

(a) Enhanced rate

(b) Period for which family pension will be payable at enhanced rate

( c) Ordinary rate

(d) Date from which ordinary rate of family pension will be payable

26 Amount of retirement gratuity/death gratuity

27 Commutation of Pension

(a) Whether simultaneously applied for commutation of pension with the pension application ( applicable only in the case of those who retire on superannuation pension)?

(b) The portion of pension commuted

( c) Commuted value of pension (8.194)

(d) Amount of residuary pension after deducting commuted portion

(e) Date from which reduced pension is payable

28 Name and address of Bank/ Pension Accounting Office from where pension is to be drawn

29 Head of Account to which pension and gratuity are debit able

30 Post-retirement address of the retiree

Signature of the Head Office

PART II

1 Date of receipt of pension papers by the Accounts Officer from Head of Office

2 Entitlements admitted

A Length of qualifying service

B Pension

(i) Class of Pension

(ii) Amount of monthly pension

(iii) Date of commencement

C Commutation of pension

(i) Commuted value of potion of pension commuted , if any

(ii) Residuary pension after commutation

(iii) Date from which reduced pension is payable

(iv) Date of restoration of commuted portion of pension subject to the pensioner continuing to live

D Retirement/Death Gratuity

(i) Total amount payable

(ii) Amount to be adjusted towards Government dues

(iii) Amount to be withheld for adjustment of unassessed dues

(iv) Net amount to be released immediately

E Family Pension

(i) At enhanced rate

(ii) Period for which family pension at enhanced rate is payable

(iii) At normal rate

3 Head of Account to which the amount of pension, retirement/death gratuity and family pension are to be debited.

FORM-7

Form for assessing Pension / Family Pension and Gratuity

[ To be sent in duplicate if payment is desired in a different circle of accounting unit]

[See Rules 58,60,61(1) and (3) and 65(1)]

1 Name of the retiring Government employee Dhaneswar Swain

2 Father’s name ( and also husband’s name in the case of female government servant)

Late Achyutananda Swain

3 Height 5’4”

4 Marks of Identification 1. A cut mark under the nose2. A black mole on the right eyelid

5 Date of Birth 01.04.1950

6 Service to which belongs (indicate name of organized services, if any , otherwise say, General Central Service)

General Central Service

7 Particulars of Post held at the time of retirement

(a) Name of the Office Income-tax Office, W-1(3),BBSR

(b) Post Held Income-tax Officer, W-1(3), BBSR

( c ) Whether the appointment mentioned above was under Government or outside the Government on foreign service terms?

Government of India

8 Wheather declared substantive in any post under the Central Government ?

Substantive

9 Date of beginning of service 10.07.1970FN

10 Date of ending of service 31.03.2010

11 Cause of ending of service:-

(a) Voluntary retirement on being declared surplus( Rule 29) No

(b) Permanent absorption in Public Sector Undertaking/Autonomous Body (Rule 37-A)

No

( c) Due to abolition of post (Rule 59) No

(d) Superannuation (Rule 35) Superannuation

(e) Invalidment on medical ground (Rule 38) No

(f) Voluntary/premature retirement at the initiative of the Government servant [ under Rules 48, 48A and FR 56 ( k ) ]

No

(g) Premature retirement at the initiative of the Government [ Rule 48 or FR 56 (j) ]

No

(h) Compulsory retirement (Rule 40) No

(i) Removal/dismissal from service (Rules 24 and 41) No

(j) Death No

12 In the case of compulsory retirement, the orders of the competent authority, whether pension may be allowed at full rates or at reduced rates and , in case of reduced rates , the percentage at which It is to be allowed.

NA

13 Incase of removal/dismissal from service Whether orders of competent authority have Been obtained for obtained for grant of compassionate Allowance and if so, at what rate

NA

14 Particulars relating to military service, if any

(a) Period of military service NIL

(b) Terminal benefits drawn/being drawn for military service NIL

( c) Whether opted for counting is in the Affirmative, whether the terminal benefits have been refunded

No

(d) If answer to (c) above is in the Affirmative, whether the terminal benefits have been refunded.

No

(e) In case of Ex-Servicemen who are eligible for family pension under the Armed Forces Rules, Whether opted to Retain family pension under the Armed Forces Rules or to draw family pension Under the Civil Rules.

NA

15 Particulars relating to service in Autonomous Body, if any-

( a) Particulars of service

Name of Organization Post held Period

NA NA From NA To NA

Not applicable

(b) Whether the above service is to be counted for pension? NA

(c) Whether the Autonomous Organization has discharged its pensionary liability to the Central Government?

NA

16 Whether any department or judicial proceedings are pending against the retiring employees?

No

17 Qualifying service

(a) Details of omission imperfection or Deficiencies in the Service Book which have been ignored [ under Rule 59(1)(b)(ii)]

No

(b) Period not counting as qualifying service-

(i) Boy service(2nd proviso to Rule 13 NIL

(ii) Extraordinary Leave not counting as qualifying service (Rule 21)

NIL

(iii) Periods of suspension not treated as qualifying service(Rule 23)

NIL

(iv) Interruption in service [ Rule 27(1) (b) and Rule 28 (c) ] NIL

(v) Periods of foreign service with Union Nations bodies for which United Nations pension has been availed

NIL

(vi) Any other period not treated as qualifying service ( give details)

NIL

(c) Additions to qualifying service-

(i) Military service (Rule 19) NIL

(ii) War service (Rule 20) NIL

(iii) Weight age on voluntary retirement on being declared surplus Rule 29

NIL

(iv) Weight age under Rule 30 NIL

(v) Benefits of service in an Autonomous Body (Rule 37) NIL

(vi) Weight age under Rule 48 – B

(d) Net qualifying service 39 years 8 months 22 days

(e) Qualifying service expressed in terms of completed six months periods (periods of three months and over is treated as completed six monthly period)

75 six monthly period

18 Emoluments -

(a) Emoluments drawn during 10 months preceding retirement

From To Rate of pay + G. Pay Amount

June, 2009 17560+4800 22360

July, 2009 18230+4800 23030

August, 2009 18230+4800 23030

September, 2009 18230+4800 23030

October, 2009 18230+4800 23030

November, 2009 18230+4800 23030

December, 2009 18230+4800 23030

January, 2010 18230+4800 23030

February, 2010 18230+4800 23030

Marcj, 2010 18230+4800 23030

Total 2,29,630/-

(b) If the officer was on foreign service immediately preceding retirement, the national emoluments which he would have drawn under Government but for being on foreign service.

NA

(c) Average emoluments reckoned for pension Rs.23,030

(d) Emoluments reckoned for retirement gratuity/death gratuity

Rs.31,091

(e) Emoluments reckoned for family pension Rs.23,030

19 Date on which the retiring employee submitted his application for pension in Form – 5

08.10.2009

20 Complete and up-to-date details of the family as given in Form3

SI. No. Name of the member of the family

Date of Birth Relation with the Government servant

1 Smt. Harapriya Swain 23.01.1958 Wife

2 Sri Debadutta Swain 29.09.1980 Son

3 Smt. Supriya Swain 10.06.1982 Daughter

4

21 Whether nomination made for death gratuity/retirement gratuity

Yes

22 The date on which action initiated to

(a) Obtain the ‘ No demand certificate’ from the Directorate of Estates as provide in Rule 57.

Yes

(b) Assess the service and emoluments qualifying for pension as provided in Rule 59 and

39 Yrs. 08 Months 22 Days

( C) Assess the Government dues other than the dues relating to the allotment of Government accommodation as provided in Rule 73 (1)

NIL

23 Details of Government dues recoverable out of gratuity

(a) License fee for Government accommodation [ see sub-rules (2),(3) and (4) of Rule 72]

NIL

(b) Dues referred to in Rule 73 NIL

24 (a) Proposed pension / service gratuity Rs.11,515

(b) Proposed Dearness relief on pension (as on the date of retirement)

As per rule

( C) Date from which pension is to commence 01.04.2010

25 Rate of Family pension

(a) Enhanced rate Limited to Rs.11,515

(b) Period for which family pension will be payable at enhanced rate

30.03.2017

( c) Ordinary rate Rs.6,909

(d) Date from which ordinary rate of family pension will be payable

01.04.2017

26 Amount of retirement gratuity/death gratuity Rs.Rs.5,13,002/-

27 Commutation of Pension

(a) Whether simultaneously applied for commutation of pension with the pension application ( applicable only in the case of those who retire on superannuation pension)?

Yes

(b) The portion of pension commuted 40% ( Rs.4,606)

( c) Commuted value of pension (8.194) Rs.4,52,899

(d) Amount of residuary pension after deducting commuted portion

Rs.6,909

(e) Date from which reduced pension is payable 01.04.2010

28 Name and address of Bank/ Pension Accounting Office from where pension is to be drawn

State Bank of India

Old Town Branch-3108

Garrage Chhak

Bhubaneswar-751002

Joint SB A/c. No.10977535135

BSR Code:

29 Head of Account to which pension and gratuity are debit able

2017, Pension and other retirement benefits

30 Post-retirement address of the retiree 13, Sriram Nagar Colony,

Old Town, Bhubaneswar-2

Signature of the Head Office

PART II

1 Date of receipt of pension papers by the Accounts Officer from Head of Office

2 Entitlements admitted

A Length of qualifying service 39Yrs. 8Mths. 22 Days

B Pension

(i) Class of Pension Superannuation

(ii) Amount of monthly pension Rs.11,515/-

(iii) Date of commencement 01.04.2010

C Commutation of pension

(i) Commuted value of potion of pension commuted , if any Rs.4,52,899/-

(ii) Residuary pension after commutation Rs.6,909/-

(iii) Date from which reduced pension is payable 01.04.2017

(iv) Date of restoration of commuted portion of pension subject to the pensioner continuing to live

01.04.2025

D Retirement/Death Gratuity

(i) Total amount payable Rs.5,13,002/-

(ii) Amount to be adjusted towards Government dues

(iii) Amount to be withheld for adjustment of unassessed dues

(iv) Net amount to be released immediately

E Family Pension

(i) At enhanced rate Limited to Rs.11,515/-

(ii) Period for which family pension at enhanced rate is payable Upto 31.03.2017

(iii) At normal rate Rs.6,909/-

3 Head of Account to which the amount of pension, retirement/death gratuity and family pension are to be debited.

2017, Pension and other retirement benefits

FORM-8[Form of letter to the Accounts Officer forwarding the pension papers of a Government servant]

GOVERNMENT OF INDIAOFFICE OF THE COMMISSIONER OF INCOME TAX [CO]

BHUBANESWAR

No – CIT(CO)/ BBSR/(pension)/BKK/2008-09/Dated Bhubaneswar the

To

The Accounts officer,Zonal Accounts Office (CBDT),I.T. Deptt.Aayakar Bhawan, 5th Floor,Rajaswa Vihar,Bhubaneswar-751007Sir,

Sub: - Submission of pension papers of Sri _________________________ for authorization of pension.

Ref:-

I am directed to forward herewith the pension papers of ___________________________ of this office for further necessary action.

2. The details of Government dues which will remain outstanding on the date of retirement of the government servant and which need to be recovered out of the amount of retirement gratuity are indicated below :-

a) Balance of the house building or conveyance advance Rs.__________

b) Overpayment of pay and allowance including leavesalary Rs. _________

c) Income Tax deductible at source under the Income TaxAct, 1961 (43 or 1961) Rs. _________

d) Arrears of license fee for occupation of GovernmentAccommodation. Rs. _________

e) The amount of license fee for the retention of Governmentaccommodation for the permissible period of two monthsbeyond the date of retirement.

Rs. _________f) Any other assessed dues and the nature thereof Rs. _________

g) The amount of gratuity to be withheld for adjustment ofun assessed dues. If any

Rs. 1000/-

TOTAL Rs. 1000/-

3. Your attention is invited to the list enclosures which is forwarded herewith.

4. The receipt of this letter may be acknowledged and this office informed that necessary instructions for the disbursement of pension have been issued to disbursing authority concerned.

5. The retirement gratuity will be drawn and disbursed by this office on receipt of authority

from you. The outstanding Government dues as mentioned in para-2 above will also be recovered out of the retirement gratuity before making payment.

Yours faithfully

FORM No. 8

See Para 19.7

NOMINATION FOR BENEFITS UNDER THE CENTRAL GOVERNMENT EMPLOYEES GROUP INSURANCE SCHEME, 1984

When the Government servant has a family and wishes to nominate one member or more than one member, thereof.

I, _______________ , hereby nominate the person/persons mentioned below who is/are member (s) of my family, and confer on him/them the right to receive, to the extenet specified below, any gratuity the payment of which may be authorized by the central Government in the event of my death while in service and the right to receive on my death, to the extenet specified below, any gratutity which having become admissible to me on retirement my remain unpaid at my death-

Original nominee(s) Alternate nominee(s)

Name and address of nominee/nominees

Relationship with the Government servant.

Age Amount or share of gratutity payable to each

Name, address, relationship and age of the person or persons, if any, to who the right conffered on the nominee shall pass in the event of the nominee pre-deceasing the government servant or the nominee dying after the death of the Government servant but before received payment of gratutity.

Amount or share of gratutity payable to each

(1) (2) (3) (4) (5) (6)

This nomination supersedes the nominations made by me earlier on …………………… which stands cancelled.

Note (1) The Government servant shall draw lines across the blank space below the last entry to prevent the insertion of any name after he has signed.

(2) Strike out which is not applicable.

Dated this ………………………… day of ………………….. 20….. at ………………….

Witness to signature:

1.

2.

Signature of Government Servant

Nomination by ………………………………….

( To be filled by the Head of Office)


Designation ……………………………

Office……………………………..

Date………………………………

LAST PAY CERTIFICATE

(See Rules 11 (4) and 80 Receipts & Payments Rules)

1. Last pay Certificate of _______________________ of the Office of Commissioner of Income Tax ( CO ) , Bhubaneswar proceeding on Retirement from Government Service on superannuation on ____________.

2. He has been paid up to ___________________ at the following rates :-

Particulars RateSubstantive pay

Grade pay

Personal pay

ALLOWANCES :

(a) Dearness Allowance(b) Cash handling allowance(c) House Rent allowance(d) Transport allowances(e) Washing allowances(f) Conveyance AllowancesTotal

Particulars of Deduction Rate

G.P.F. Subscription

Income Tax

C.G.E.G. INSURANCE SCHEME

(a) Composite rate

Or

(b) Insurance rate only

Licence Free For Government Accommodation @

Professional Tax

SBI Loan

Total deduction

3. His general/Contributory Provident Fund Account no. BGR-IT/307 is maintained by the P.A.O./D.D.O./A.G. Zonal Accounts Office, CBDT, I.T. Department,

Bhubaneswar.

4. He made over charge of the office of on the afternoon of ……………….

5. Recoveries are to be made from the emoluments, etc., of the Government servant as detailed on the reverse.

6. He is entitled to draw the following:-

…………………………………………………………………………………………………………………………………………………………………………………………

7. He is entitled to jointing time as per rule.

8. He has been sanctioned leave preceding joining time for _______ days.

9. Details of postal Life Insurance recovery through pay Bill –Policy Number Amount of Premium per

annum

10. Details of Income Tax recovered from him up to the date from the beginning of the current financial year are noted on the reverse.

(REVERSE)

Details of Recoveries

Name of advance invoving recovery/adjustment

Total amount of advance sanctioned with month of drawl

Outstanding amount recoverable

Rate of interest

Licence fee arrears Rs ………………………… For the period from ……………… To …………………..

Details of Income Tax recovered

Name of month

Pay/leave salary and allowance

Fee, Honorarium etc.

Funds and other deductions

Amount of income tax recovered

remarks

PENSION CALCULATION SHEET

Revised Format[See Decision (2) below Rule 61]

1. Name :

2. Designation :

3. Date of birth :

4. Date of entry in the Government service :

5. Date of retirement :

6. Length of qualifying service reckoned for pension/Gratuity ( as indicated in PPO) :

7. Emoluments drawn during the last 10 months :

8. (i) Average emoluments for pension (as indicated In PPO) :(ii) Pension admissible :

Calculation to be shown as follows :-

Average Emoluments X Qualifying service

2 66

9. (i) Emoluments for gratuity (as indicated in PPO) :

(ii) Retirement gratuity admissible :

Calculation to be shown as follows:

Emoluments X Qualifying service

4

10. i) Emoluments for Family pension (as indicated in

PPO) :

(ii)Family pension admissible :

Calculations to be shown as follows:-

(a) Ordinary Family Pension:Pay last drawn X Prescribed % subject to prescribed

Rs. 22,290/- x 30% = Rs. 6,687/- minimum and maximum

(b) Enhanced Family Pension :Family Pension at ordinary rate at (a) above

X 2, subject to prescribed minimum and maximum

As per Rule 54.

Countersigned Head of Office

PENSION CALCULATION SHEET

Revised Format

[See Decision (2) below Rule 61]

1. Name : DHANESWAR SWAIN

2. Designation : Income-tax Officer

3. Date of birth : 01.04.1950

4. Date of entry in the Government service : 10.07.1970

5. Date of retirement : 31.03.2010

6. Length of qualifying service reckoned for pension/

Gratuity ( as indicated in PPO) : 39 Years 8n Months 22 Days

7. Emoluments drawn during the last 10 months : Rs.2,30,300/-

8. (i) Average emoluments for pension (as indicated In PPO) : Rs.23,030/-

(ii) Pension admissible : Rs.11,515/-

Calculation to be shown as follows :-

Average Emoluments X Qualifying service:

2 66

9. (i) Emoluments for gratuity (as indicated in PPO): Rs.31,091/-

(ii) Retirement gratuity admissible : Rs.5,13,002/-

Calculation to be shown as follows:

Emoluments X Qualifying service: 31091 X 66

4 4

= Rs.5,13,001.50

Or = Rs.5,13,002/-

10. i) Emoluments for Family pension (as indicated in PPO) : Rs.23,030/-

(ii)Family pension admissible : Rs.6,909/-

Calculations to be shown as follows:-

(a) Ordinary Family Pension:Pay last drawn X Prescribed % subject to prescribed

Rs. 23,030/- x 30% = Rs.6,909/- minimum and maximum

(b) Enhanced Family Pension : Limited to Rs.11,515/-Family Pension at ordinary rate at (a) above

X 2, subject to prescribed minimum and maximum As per Rule 54.

Countersigned Head of Office

PENSION

Calculation of Pension of Shri……………………………………

Date of retirement

Qualifying service

Average Emoluments

Pension for maximum qualifying service of 33years

50% of average emoluments

Commutation of Pension

Calculation of commutation pf pension of Shri…………………………………..

Date of birth :

Date of superannuation :

Age next birthday

Value as per commutation table :

Average emoluments :

Pension :

Commute maximum 40% of pension

Commutation of pension = Amount to be commuted x commutation value X12

CALCULATION SHEET OF COMMUTATION OF PENSION OF SRI……………………….

Age as on next birthday : 61 years

Lumsum payable : Pension à Rs.5,365/-

Commuted amount : 40% of Pension

= Rs.2,146/-

Commuted value : 40% x 12 x 8.194

= 2146 x 12 x 8.194

= Rs.211011 or

= Rs.2,11,012/-

Family Pension

Calculation of family pension of Shri………………………………………

Basic pay as on

Family pension = 30% of pay(last drawn)

Retirement Gratuity

Computation of gratuity of Shri……………………………….

Basic Pay

Grade Pay

Dearness Allowances

Qualifying service

Gratuity emoluments: Basic Pay + Dearness Pay + Dearness Allowances

Retirement Gratuity = Gratuity emoluments X ¼ X (Six monthly completed period

of qualifying service)66

MEDICAL FACILITIES TO PENSIONERS/FAMILY PENSIONERS

Cerified that I am not residing in the areas covered by Central Government Health Scheme and entitled to Medical allowance of Rs. 100/- per month after my retirement on superannuation.

( …………………………..)

Forwarded to the Accounts Officer, Zonal Accounts Office, CBDT, Bhubaneswar for necessary action.

FORM 24

[See Rule 32]

Form of certificate of verification of service for pension

GOVERNMENT OF INDIAOFFICE OF THE COMMISSIONER OF INCOME TAX [CO]

BHUBANESWAR

Certificate

It is clarification, in consultation with the Accounts Officer, that ____________________ Designation_____________________ has completed a qualifying service of ____ years ____ days as on ____________(date) as per details given below. The service verified on the basis of his service documents and in accordance with the rules regarding qualifying service in force at present. The verification of service under sub-rules (1) and (2) of Rule 32 of the Central Civil Services (Pension) Rules, 1972, shall be treated as final and shall not be re-opened except when necessitated by a subsequent change in the rules and orders governing the conditions under which the service qualifies for pension.

DETAILS OF QUALIFYING SERVICE

Sl.No. Post From To


PARTICULARS OF HEIGHT AND IDENTIFICATION MARKS OF SHRI……………………………….

O/O THE………………………………

1. HEIGHT :

2. PERSONAL MARKS OF IDENTIFICATION: 1)

2)

Certified that the above particulars of Shri_______________________ were taken in my presence.

Attested

---------------------------------------------------------------------------------------------------------------------------------------

PARTICULARS OF HEIGHT AND IDENTIFICATION MARKS OF SRIMATI……………………………….

WIFE OF SRI………………………. O/O THE………………………………

1. HEIGHT :

2. PERSONAL MARKS OF IDENTIFICATION: 1)

2)

Certified that the above particulars of Shri_______________________ were taken in my presence.

Attested

AVERAGE PAY CALCULATION SHEET FOR THE PURPOSEOF PENSION IN THE CASE OF SRI …………………..WHO IS RETIRING ON SUPERANNUATION ON 28.02.2009

Sl.No. Month & Year Pay GP Total

01. May, 2008 8,410 2000 10,410

02. June, 2008 8,410 2000 10,410

03. July, 2008 8,730 2000 10,730

04. August, 2008 8,730 2000 10,730

05. September, 2008 8,730 2000 10,730

06. October, 2008 8,730 2000 10,730

07. November, 2008 8,730 2000 10,730

08. December, 2008 8,730 2000 10,730

09. January, 2009 8,730 2000 10,730

10. February, 2009 8,730 2000 10,730

TOTAL 86,660 20,000 1,06,660

Average Pay 106660

10

= Rs.10,666/-

SPECIMEN SIGNATURE OF SRI GOLAKH CHANDRA BISWAL, NOTICE SERVER, OFFICE OF THE ADDL. COMMISSIONER OF INCOME-TAX, RANGE-1, BHUBANESWAR ON ATTAINING THE AGE OF

SUPERANNUATION ON 28.02.2009

1. GOLAKH CHANDRA BISWAL



Specimen signature of Sri Golakh Chandra Biswal as above is hereby attested.

Addl. Commissioner of Income-tax

Range-1, Bhubaneswar

=================================================================================

PERTICULARS TAKEN FROM THE SERVICE BOOK OF SRI GOLAKH CHANDRA BISWAL, NOTICE SERVER, OFFICE OF THE ADDL. COMMISSIONER OF INCOME-TAX, RANGE-1, BHUBANESWAR AS

…………………….

1. Earned Leave at credit : 300 days

2. Half Pay Leave at credit : days




RANGE-1, BHUBANESWAR

O R D E RDated, Bhubaneswar the 19th April, 2010

No. Estt.R-1/PP/DS/2010-11/………… In accordance with the provisions contained under Sub-rule-2 of Rule-39(2)(a) of CCS(Leave) Rules,1972, Sri Dhaneswar Swain, Income-tax Officer (Retd) of this office is hereby sanctioned a sum of Rs.3,10,910/- (Rupees Three Lakh Ten Thousand Nine Hundred and Ten) only towards cash equivalent of leave salary for 300 days of unutilized earned leave standing at credit on the date of his retirement on superannuation i.e. 31.03.2010.

The details of calculation of cash equivalent of leave salary unutilized earned leave is as under:

Pay + GP + DA X 300 = 18,230+4,800+8,061 X 300 = Rs.3,10,910/-

30 30



Memo No. Estt.R-1/PP/DS/2010-11/

Dated, Bhubaneswar the 19th April, 2010

Copy forwarded to:

1. The Chief Commissioner of Income-tax, Orissa, Bhubaneswar.

2. The Commissioner of Income-tax, Bhubaneswar.

3. The Accounts Officer, ZAO(CBDT), IT Deptt., Bhubaneswar

4. The AO-cum-DDO, O/o the CIT, Bhubaneswar.

5. Sri Dhaneswar Swain, Income-tax Officer (Retd), Bhubaneswar for information.

Office Superintendent



O R D E RDated, Bhubaneswar the 4th May, 2010

No. Estt.R-1/PP/DS/2010-11/…………In supersession of this office order dated 19 th April, 2010 communicated under memo No. Estt.R-1/PP/DS/2010-11/478-82 dated 19 th/26th April, 2010 and in accordance with the provisions contained under Sub-rule-2 of Rule-39(2)(a) of CCS(Leave) Rules,1972, Sri Dhaneswar Swain, Income-tax Officer (Retd) of this office is hereby sanctioned a sum of Rs.3,05,728/- (Rupees Three Lakh Five Thousand Seven Hundred and Twenty Eight) only towards cash equivalent of leave salary for 290 days of unutilized earned leave and 10 days of Half Pay Leave standing at credit on the date of his retirement on superannuation i.e. 31.03.2010.

The details of calculation of cash equivalent of leave salary unutilized earned leave is as under:

Pay + GP + DA X 290 = 18,230+4,800+8,061 X 290 = Rs.3,00,546/-

30 30

Pay + GP + DA X 10 = 18,230+4,800+8,061 X 10 = Rs. 5,182/-

30 2 30 2 = Rs.3,05,728/-

Addl. Commissioner of Income-tax Range-1, BhubaneswarMemo No. Estt.R-1/PP/DS/2010-11/ Dated, Bhubaneswar the 4th May, 2010

Copy forwarded to:

1. The Chief Commissioner of Income-tax, Orissa, Bhubaneswar.

2. The Commissioner of Income-tax, Bhubaneswar.

3. The Accounts Officer, ZAO(CBDT), IT Deptt., Bhubaneswar

4. The AO-cum-DDO, O/o the CIT, Bhubaneswar.

5. Sri Dhaneswar Swain, Income-tax Officer (Retd), Bhubaneswar for information.

Office Superintendent



No. Estt.R-1/PP/DS/2010-11/

Dated, Bhubaneswar the

To

The Administrative Officer(DDO)

O/o the Commissioner of Income-tax,

Bhubaneswar.

Sir,

Subject: Forwarding of Appendix-D Form for Final Payment of Provident Fund of Sri Dhaneswar Swain, ITO(Retd) -- matter regarding --

With reference to the subject captioned above, I am directed to enclose herewith duly filledinAppendix-D form alongwith copy of application of Sri Dhaneswar Swain, ITO(Retd) for onwardtransmission to the Accounts Officer, ZAO,CBDT, Bhubaneswar.

Yours faithfully,

GOVERNMENT OF INDIAOFFICE OF THE COMMISSIONER OF INCOME TAX

BHUBANESWAR

SERVICE VERIFICATION CERTIFICATE

Dated , Bhubaneswar the

Certified that the services of ____________________________ office of the Income Tax

Office, Bhubaneswar have been verified up to 31st ________________ with reference to

pay acquaintance roll and other relevant records.

F O R M A T

Verification of service rendered by a Govt. Servant under Rule 32(1) of CCCS (Pension) Rules, 1972 to determine qualifying service as on date

1. Name of the Government Servant :

2. Date of Birth as indicated in the service book :

3. Date of entry into Govt. Service :

4. Date of superannuation :

5. Date of confirmation :

6. Page No.19 of SBVol.1

a) Service Verification

Si.No. Period Length of Service Page No. SB Vol

01 From To

02

03

04

05

06

07

08

09

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

GROSS QUALIFYING SERVICE

b) Period not to be taken as qualifying service

1. E.O.L. NIL days Page No x x and SB Vol x x

2. Suspension NIL

3. (i) Gross service : __ years ___ months __days

(ii) Less E.O.L. :

(iii) Net qualifying Service :__ years ___ months ___ days

( ……………………… )

PROCEDURE FOR FINALISATION OF PENSION/COMMUTATION CASES

1 It is one of the important functions of Heads of Offices to see that pension cases of their retiring employees are finalised expeditiously and that there is no delay in the payment of pension and DCRG. The rules and procedure for finalisation of pension cases are laid down in Chapter VIII of the CCS (Pension) Rules, 1972 as amended from time to time. Some important provisions in this regard are mentioned in the ensuing paragraphs.

Time Table for the Work

[Rules 58 & 59 of CCS (Pension) Rules].

2 The Head of Office, or other authority responsible for preparing the pension papers should initiate work of preparation of pension case two years before the retirement of the Government servant. At this stage the essential information necessary for working out the qualifying service should be collected, and the entire service book should be examined with a view to remove deficiencies and imperfections, if any, in the service book/records. This process should be completed not later than eight months in advance of the date of retirement of the Government servant.

[Rule 59 of CCS(Pension) Rules]

3 Particulars as required in Form 5 of the Pension Rules should be obtained from the Government servant and the actual work of preparation of pension papers, viz., the reckoning of qualifying service and the calculation of average emoluments should also be taken up not later than 8 months before the retirement date. Any deficiency or imperfection, or omissions which still remain in the service records should be ignored, and the determination of qualifying service should be proceeded with on the basis of entries in the service records whatever the degree of perfection to which it might have been possible to bring them by that time.

Calculation of Average emoluments

[Rule 59(i)(b)(iii) of CCS (Pension) Rules]

4 The average emoluments should be determined with reference to emoluments drawn during the last 10 months of his service, after taking into account other provisions of Rule 34 of the CCS(Pension) Rules, 1972. This work involves not merely an arithmetical calculation of the average emoluments but also a check of the correctness of the emoluments which enter into that calculation. To ensure that emoluments drawn during the last ten months of service have been correctly shown in the service book, the Head of Office may verify the correctness of emoluments for the period of 24 months only preceding the date of retirement and not for any earlier period.

Completion & forwarding of Pension papers to PAO for arranging payments

[Rule 61 to 65 of CCS(Pension) Rules].

5 The process of determining the qualifying service and the average emoluments and the admissible pension and gratuity should be completed positively within a period of 2 months and the pension papers sent to the Pay & Accounts Office concerned not later than 6 months before the date of retirement. That Office will issue the pension payment order (including the order for the payment of the death-cum-retirement gratuity) not later than one month in advance of date of retirement.

[Rule 83(2) of CCS(Pension) Rules].

6 It should be seen that the regular payment of superannuation pension commences from the first day of the following month.

Finalisation of Pre-mature retirement cases

[Rule 36 of CCS(Pension) Rules].

7 Pension cases of Government servants retiring earlier than their normal date of compulsory retirement [either in pursuance of the provisions of FR 56(J) or (K) and the corresponding provisions in the CCS (Pension) Rules, 1972 or because of the deemed retirement in terms of Rule 37 of the CCS (Pension) Rules, 1972 on the grounds of permanent absorption in a public sector undertaking/autonomous body] should also be processed and finalised expeditiously, even though because of the nature of retirement, advance action on the above lines cannot be taken.

Qualifying service - Calculation

8 The following important provisions should be kept in view :-

(i) Under Rule 21 of the CCS (Pension) Rules, 1972, extra -ordinary leave granted on medical certificate qualifies for pension. The appointing authority may, at the time to granting extra-ordinary leave, also allow the period of such leave to count as qualifying for pension if the leave is granted due to inability of the Government servant to join or rejoin duty on account of civil commotion or for prosecuting higher scienctific and technical studies.

[Rule 21 of CCS (Pension) Rules]

(ii) Rule 23 of the CCS (Pension) Rules, 1972 requires that in cases other than those in which suspension has been held to be wholly unjustified, the competent authority should at the appropriate time, declare whether, and so what extent, the period of suspension will count towards the qualifying service. Specific entries in this regard in the service book /records should be taken note of at the time of reckoning qualifying service. In the absence of any specific entry,the period of suspension shall be taken as counting as qualifying service.

[Rule 28 of CCS (Pension) Rules].

(iii) In the absence of a specific indication to the contrary in the service records, as interruption between two spells of civil service rendered under the Central Government including service paid out of Defence Estimates or Railway Estimates will be treated as automatically condoned and the pre-interruption service treated as qualifying service for pension, except where it is otherwise known that the interruption was caused by resignation, dismissal or removal from service or due to participation in a strike. The period of interruption itself shall not count as qualifying service for pension.

[Government of India Decision under Rule 67 of CCS(Pension) Rules].

(iv) In cases of deputation/foreign service, where the Government servant himself is to make payment of pension contributions, it is necessary to ascertain whether such recoveries have been made, before the period of foreign service is reckoned as qualifying service. However, the Government servant should not be put to considerable difficulty because of any defective or incomplete record maintenance by the Administrative/ Accounts Offices. In such cases, the Government servant could be asked to produce evidence to show that he had indeed made the contribution. In cases of deputation/foreign service where the responsibility for making pension contributions is that of the borrowing organisation and where either some of the contributions have not been recovered or the records in respect of the recoveries of contributions are incomplete, while the authorities concerned should pursue the matter with the borrowing organisation separately for appropriate action, this should have no bearing on the processing and finalization of pension papers.

Administrative sanction to pension and the concept of approved Service - Dispensation thereof.

9 The requirement of an administrative sanction to pension has been dispensed with and as such the pension papers need not be submitted to the Head of the Department or the Appointing Authority for obtaining administrative sanctions.

Payment of Provisional Pension & Gratuity

[Rule 9 & 9(4) of CCS(Pension) Rules].

10 Where departmental or judical proceedings instituted during the service of the Government servant are not likely to be finalised by the date of retirement, action to grant provisional pension in terms of Rule 69 of the CCS(Pension) Rules, 1972 should be taken so that the retiring government servant may not be put to undue hardship.


11 If, after the submission of pension papers to the Accounts Officer responsible for issuing the Pension Payment Order,any event occurs which has a bearing on the amount of pension admissible,the fact should be promptly reported to him by the Head of Office.


12 In exceptional cases where for any special reasons it has not been found possible to complete and forward the pension papers to the Accounts Officer responsible for issuing the PPO within the prescribed time-schedule, or if the Accounts Officer has returned the papers to the Head of Office for eliciting further information before issue of PPO/GPO, and the Head of Office is of the opinion that the government servant is likely to retire before his pension and gratuity are finally assessed, he should, without delay take steps to determine the amount of pension and gratuity and sanction their payment as provisional pension and provisional gratuity, which shall be drawn in the same manner as pay and allowances and paid to the Government servant, on retirement.

[Rules 64(6) & 72 of CCS(Pension) Rules].

13 The provisional pension is not intended to be continued on a provisional basis beyond a period of six months from the date of retirement.

[M/F O.M.F.11(3)EV (A)76 dt.29-2-76].

14 The issue of a Last Pay Certificate should not be insisted upon before the payment of provisional pension. During the period of six months after retirement which has been provided for various purposes, it should be possible for the Head of Office or other office concerned to issue the Last Pay Certificate. In cases in which the last Pay Certificate has not been issued by the time the formal pension/gratuity payment orders are received (whether this happens prior to the retirement of the Government servant or after his retirement and after the grant of a provisional pension), the gratuity payment order will in any case include a provision for the withholding of 10 per cent of the gratuity or Rs. 1000/- whichever is less pending the production of the Last Pay Certificate.

Adjustment of Government dues


15 `In order to ensure timely finalisation of pension cases, suitable action should be taken to ascertain the Government dues well in time and to adjust them in accordance with the prescribed procedures. In this connection, the following instructions should be observed :-

A. Dues pertaining to Government accommo-dation under the Directorate of Estates.

[Rules 57 & 72(1)(3) of CCS(Pension) Rules].

(i) The Head of Office should write to the Directorate of Estates at least two years before the retirement of the Government servant in occupation of a Govt. accommodation for issue of `No Demand Certificate'. The Directorate of Estates should scrutinize its records and inform the Head of Office 8 months before the date of retirement, if any, outstanding dues are recoverable from the Government servant on that date. If no intimation regarding such dues is received by the Head of Office, he should presume that nothing is recoverable from the Government servant in respect of any past period. If the Directorate of Estates intimates the amount of Government dues recoverable in respect of any past period, the Head of Office should ensure that these dues are recovered from the current pay and allowances/gratuity as the case may be.


(ii) The Head of Office should ensure that licence fee for the next 8 months i.e. upto the date of retirement is recovered every month from the pay and allowances of the Government servant.


(iii) The Directorate of Estates will also intimate to the Head of Office the amount of licence fee for the period of two months beyond the date of retirement and the same should also be recovered from the gratuity, where the Government servant is to retain Government accommodation beyond his date of retirement.

B. Dues other than those pertaining to Government accommo-dation.

(i) For ascertaining other Government dues, action should be initiated simultaneously with the processing of the pension papers i.e. two years prior to the retirement on superannuation or on the date of proceeding on leave preparatory to retirement, whichever is earlier and by the time the next stage of the actual preparation of pension papers is reached, it should be possible to know all Government dues outstanding against the Government servant. This information should be updated with reference to the records of the subsequent period till the Government servant retires.


(ii) The Head of Office should mention clearly in the pension papers, the outstanding Government dues which should be recovered from the death-cum-retirement gratuity,and if after submission of the pension papers, additional recoveries to be made from the gratuity come to notice, these should be promptly reported to the Accounts Office.

[Government of India Decision 1 below Rule 73 of CCS (Pension) Rules,1972].

NOTE (a) :- The arrears of water and electricity charges recoverable by local bodies and co-operative societies dues cannot be treated as dues to Government. No recovery of such dues should be made from the DCRG.


(b) :- Family pension is like any other pension and recoveries of dues whether Government or Non-Government are not permissible from it without obtaining the consent of the pensioner.


(c) :- The term `Government dues' covers only the dues payable to the Government and does not include dues while on deputation to an autonomous Organisation. The latter can, however, be recovered from the gratuity if the Government servant has given his consent in writing.

Commutation of Pension

16 Commutation of Pension is governed by the Central Civil Services(Commutation of Pension) Rules,1981 which came into force from 1-7-81. These apply to all government servants entitled to pension under C.C.S. (Pension) Rules,1972.

Restriction, limits etc on commutation of Pension

[Rule 4,5&8] of commutation of Pension Rules 1981

17 Commutation of Pension is allowed either on medical examination and also without medical examination in certain cases as specified in the rules. However, government servant against whom departmental or judicial proceedings have been instituted, cannot avail of commutation benefits during pendency of such proceedings.

18 A fraction not exceeding one third of the pension is allowed to be commuted by a government servant. If the fraction of pension to be commuted results in a fraction of rupees, such fraction should be ignored. The commuted value of pension shall be worked out with reference to the Table of the values, prescribed from time to time and applicable to the applicant on the date on which the commutation becomes absolute. The commuted value shall be expressed and paid in whole rupees.

Commutation of Pension to become absolute

Rule 6 of commutatuion of Pension Rules 1981

19 (i) The Commutation of pension becomes absolute when the application in the prescribed form is received by the Head of Office where commutation is without medical examination and on the date on which the medical authority signs the medical report when commutation of pension is sanctioned on the basis of medical examination.

[Authority - DPAR : Notification No. 34/1/81-Pension unit dt. 8-7-83]Rule 6(i)(a)].

(ii) In the case of a government servant retiring on superannuation who desires payment of commuted value of pension being authorised at the time of issue of pension payment order and applies for commutation of a fraction of pension along with pension papers prior to the date of retirement in accordance with sub rule (3) of Rule 13, the commutation of pension becomes absolute on the date following the date of his retirement.

Commutation of Pension without medical examination

Rule 12 of CCS (Cmmutation of Pension) Rules 1981

20 A government servant who has been authorised superannuation, retiring, compensation pension or pension after finalisation of departmental or judical proceedings, or pension on absorption in public sector undertaking(with option to receive monthly pension) is entitled to commutation benefits without medical examination.

Authorisation & Payment of Commuted value of Pension

21 In the type of cases referred to in sub-para (ii) of para 6.19, the Head of Office, after obtaining authorisation from the Accounts Officer, would draw the amount of commuted value of pension and disburse it i.e. hand over the cheque not payable before the first day after the date following the date of retirement of the government servant. In other cases, the Head of Office should initial the form in token of timely receipt and should acknowledge immediatley its receipt to the applicant. After verifying the particulars in the application including the commuted value worked out, the Head of Office should forward it to the Accounts Officer for issue of authority to the pension disbursing authority with a copy to the applicant.

Commutation of Pension after medical Examination

Rule 18 bid

22 The benefit of commutation is also admissible to a government servant who is sanctioned provisional pension, and the procedure for making such payment by Head of Office applies. The provisional commuted value is subject to final assessment. Commutation of pension after medical examination is admissible to government servant retired on invalid pension, on absorption in public sector undertaking with an option for the alternative of receiving a lump sum in lieu of pension, on compulsory retirement, on

applying for it after the expiry of one year of retirement etc. On receipt of the prescribed application form, the Head of Office would acknowledge it and forward the same immediately to the Accounts Office. The Accounts Office shall then fill in the relevant particulars and return to Head of Office for onward transmission, alongwith other particulars, to the designated medical authority for medical examination under advice to the applicant himself.

On receipt of report from the designated Medical authority, the Accounts Office will issue the authorisation to the pension disbursing authority under advice to the applicant/Head of Office.

Nomination etc for Payment of arrears of deceased Pensions.

[DPAR's Notification No. 26(3)/Pension-Units/82,dated 26-8-83].

23 The Payment of arrears of Pension (Nomination) Rules,1983 which came into force with effect from 10-9-83, extend the facility of "nomination'' for payment of arrears of pension to "nominees'' of the deceased Central Government pensioners. Nomination includes fresh nomination, modifications of the existing one, etc.

Rule 5 of Payment of Arrears of Pensions (Nomination) Rules 1983

The Head of Office should obtain, in triplicate, nominations in prescribed forms, within 3 months before or after the date of retirement from the retiring/retired government servant. After verification of particulars, the Head of Office should return (within a maximum period of 30 days), the duplicate copy, duly attested by Head of Office or by another authorised officer, to the retiring/retired government servant for his record. The triplicate copy would be sent by Head of Office to the Accounts Officer alongwith the pension papers (if still lying with his office), or would be sent separately to the Accounts Officer by giving reference to PPO No. etc. for onward transmission of the same to the Pension Disbursing Authority for their record and custody. The Original copy of such ``nomination'' would be retained by the Head of Office for his own record.

By

Shankar BoseInspector of Income-tax

MSTU, Puri

Pension papers preparation.bose

Documents

Transcript of Pension papers preparation.bose