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Different Types of Forms and
Procedure of preparation of
       Pension Papers

             By


       Shankar Bose
  Inspector 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 INDIA
                            OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX
RANGE-1, BHUBANESWAR
  No.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  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        Relations   If nominee is minor    Name and         Relatio     Date of     Name and          Contingency
and         hip with                           address of       nship       Birth in    address of        on
address     the         Date    Name and       other            with        the other   person who        happening of
of the      pensione    of      address of     nominee in       pensio      nominee     may receive       which
Nomine      r           Birth   person who     case the         ner         is minor    the               nomination
e                               may receive    nominee                                  commuted          shall become
                                the said       under                                    value of          invalid.
                                commuted       column(1)                                pension
                                value during   predeceases                              during the
                                the            the                                      other
                                nominee’s      pensioner.                               nominee’s
                                minority.                                               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 the
             Case of a female Government servant)

       3.   Designation
       4.   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 Officer
        2.         Name of Office/Department Ministry in which
                    Employed                                                                O/o the Addl.CIT, R-1, BBSR

        3.         Date of Birth (by Christian era)                                         01.04.1950
        4.         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                                                                                  Alternate
nominee(s)                                                                                nominee(s)

Name and         Relationship Age        Amount      Name, address, relationship and      Amount
address of the   with the                or share    age of the person or persons, if     for share
Nominee          government              of          any, to whom the right conferred     of gratuity
                 servant                 gratuity    on the nominee shall pass in the     payable to
                                         payable     event of the nominee pre-            each
                                         to each     deceasing the Government servant
                                                     or the nominee dying after the
                                                     death of the Government servant
                                                     but before receiving payment of
                                                     gratuity

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.



                                                                        Signature of Head of Office

                                                                        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. Name of the members of          Date of birth    Relationship       Initial of the
No family                                            with the officer   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

Name and     Relatio   If nominee is minor     Name and    Relations       Date of       Name and         Contingency
address of   nship                             address of  hip with        Birth in      address of       on
the          with      Date    Name and        other       pensioner       the other     person who       happening of
Nominee      the       of      address of      nominee in                  nominee       may receive      which
             pensio    Birth   person who      case the                    is minor      the              nomination
             ner               may receive     nominee                                   commuted         shall become
                               the said        under                                     value of         invalid.
                               commuted        column(1)                                 pension
                               value           predeceases                               during the
                               during the      the                                       other
                               nominee’s       pensioner.                                nominee’s
                               minority.                                                 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 photo
      Graph with wife or husband

          (To be attested by the Head of Office).

5. Two slips showing the particulars of height
      and 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 admissible
        From 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-
                                                  nd
                              (i)    Boy service(2 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             75 six monthly
                         months periods (periods of three months and over is                period
                         treated as completed 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      Late Achyutananda Swain
     of female government servant)

3    Height                                                   5’4”

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

5    Date of Birth                                            01.04.1950

6    Service to which belongs (indicate name of               General Central Service
     organized services, if any , otherwise say, 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          Government of India
                       above was under Government or
                       outside the Government on foreign
                       service terms?

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

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                                  No
                       Undertaking/Autonomous Body (Rule 37-A)

     ( 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                No
                       Government servant [ under Rules 48, 48A and FR 56 ( k ) ]

     (g)               Premature retirement at the initiative of the Government [ Rule        No
                       48 or FR 56 (j) ]

     (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,                NA
         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              NA
         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                                                NIL

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

         ( c)               Whether opted for counting is in the Affirmative, whether the            No
                           terminal benefits have been refunded

         (d)               If answer to (c) above is in the Affirmative, whether the terminal        No
                           benefits have been refunded.

         (e)               In case of Ex-Servicemen who are eligible for family pension              NA
                           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

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                   NA
                            pensionary liability to the Central Government?

16       Whether any department or judicial proceedings are pending against the retiring             No
         employees?

17                                                      Qualifying service

         (a)                Details of omission imperfection or Deficiencies in the Service          No
                            Book which have been ignored [ under Rule 59(1)(b)(ii)]

         (b)                Period not counting as qualifying service-
                                                   nd
                            (i)      Boy service(2 proviso to Rule 13                                NIL
(ii)       Extraordinary Leave not counting as qualifying service         NIL
                                       (Rule 21)

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

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

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

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

             (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           NIL
                                       surplus Rule 29

                            (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            75 six monthly period
                            months periods (periods of three months and over is
                            treated as completed 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          NA
                         preceding retirement, the national emoluments which he
                         would have drawn under Government but for being on
                         foreign service.

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

          (d)            Emoluments reckoned for retirement gratuity/death          Rs.31,091
                         gratuity

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

19        Date on which the retiring employee submitted his application for         08.10.2009
          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             Date of Birth        Relation with the
                         family                                                     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   Yes
                         of Estates as provide in Rule 57.

          (b)            Assess the service and emoluments qualifying for pension   39 Yrs. 08 Months 22
                         as provided in Rule 59 and                                 Days

          ( C)           Assess the Government dues other than the dues relating    NIL
                         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-        NIL
                         rules (2),(3) and (4) of Rule 72]

          (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       As per rule
                    retirement)

     ( 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           30.03.2017
                    enhanced rate

     ( c)           Ordinary rate                                                Rs.6,909

     (d)            Date from which ordinary rate of family pension will be      01.04.2017
                    payable

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

27   Commutation of Pension

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

     (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         Rs.6,909
                    portion

     (e)            Date from which reduced pension is payable                   01.04.2010

28   Name and address of Bank/ Pension Accounting Office         State Bank of India
     from where pension is to be drawn
                                                                 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     2017, Pension and other retirement
     able                                                        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     01.04.2025
                      to the pensioner continuing to live

     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       2017, Pension and other retirement
     and family pension are to be debited.                                           benefits




                                                FORM-8
    [Form of letter to the Accounts Officer forwarding the pension papers of a Government servant]
                                         GOVERNMENT OF INDIA
                          OFFICE 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.
                   th
Aayakar Bhawan, 5 Floor,
Rajaswa Vihar,
Bhubaneswar-751007
Sir,
        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 leave
                        salary                                                                   Rs. _________
                c)      Income Tax deductible at source under the Income Tax
                        Act, 1961 (43 or 1961)                                                   Rs. _________

                d)      Arrears of license fee for occupation of Government
                        Accommodation.                                                           Rs. _________

                e)      The amount of license fee for the retention of Government
                        accommodation for the permissible period of two months
                        beyond 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 of
                        un 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       Relationship    Age       Amount or    Name, address,             Amount or
of                     with the                  share of     relationship and age of    share of
nominee/nominees       Government                gratutity    the person or persons,     gratutity
                       servant.                  payable to   if any, to who the right   payable to
                                                 each         conffered on the           each
                                                              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.

(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)

                                                               Signature of 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                                                            Rate
              Substantive 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 Allowances
              Total

              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         Total amount of          Outstanding amount     Rate of interest
invoving                advance sanctioned       recoverable
recovery/adjustment     with month of drawl




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



                            Details of Income Tax recovered

Name of        Pay/leave salary   Fee, Honorarium      Funds and    Amount of     remarks
month          and allowance      etc.                 other        income tax
                                                       deductions   recovered




                                   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  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 INDIA
                          OFFICE 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




                                                                           Signature of Head of Office
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


 2.       GOLAKH CHANDRA BISWAL


 3.       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




                                                       Addl. Commissioner of Income-tax

                                                             Range-1, Bhubaneswar
GOVERNMENT OF INDIA
                      OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX
                                   RANGE-1, BHUBANESWAR

                                     O R     D     E     R
                                                      th
                             Dated, Bhubaneswar the 19 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


                                                       Addl. Commissioner of Income-tax

                                                              Range-1, Bhubaneswar

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
GOVERNMENT OF INDIA
                       OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX
                                    RANGE-1, BHUBANESWAR

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

No. Estt.R-1/PP/DS/2010-11/…………In supersession of this office order dated 19th April, 2010
communicated under memo No. Estt.R-1/PP/DS/2010-11/478-82 dated 19th/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, Bhubaneswar
Memo 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
GOVERNMENT OF INDIA
                       OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX
                                    RANGE-1, BHUBANESWAR




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 filledin
Appendix-D form alongwith copy of application of Sri Dhaneswar Swain, ITO(Retd) for onward
transmission to the Accounts Officer, ZAO,CBDT, Bhubaneswar.



                                                   Yours faithfully,
GOVERNMENT OF INDIA
                                OFFICE 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    xx

     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.

[Rule 62 of CCS(Pension) Rules].


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.

[Rule 64 of CCS (Pension) Rules]


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

[Rule 71 of CCS (Pension) Rules]


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.

[Rule 72(2) of CCS(Pension) Rules].


(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.

[Rule 72(4) of CCS(Pension) Rules].


(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.

[Rule 73 of CCS(Pension) Rules].


(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.

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


(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.

[Government of India Decision 2 below Rule 73 of CCS (Pension) Rules,1972].


(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 Bose
                           Inspector of Income-tax
                                 MSTU, Puri

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Pension papers preparation.bose

  • 1. Different Types of Forms and Procedure of preparation of Pension Papers By Shankar Bose Inspector of Income-tax MSTU, Puri
  • 2. 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 INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX
  • 3. RANGE-1, BHUBANESWAR No.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  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}
  • 4. 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 Relations If nominee is minor Name and Relatio Date of Name and Contingency and hip with address of nship Birth in address of on address the Date Name and other with the other person who happening of of the pensione of address of nominee in pensio nominee may receive which Nomine r Birth person who case the ner is minor the nomination e may receive nominee commuted shall become the said under value of invalid. commuted column(1) pension value during predeceases during the the the other nominee’s pensioner. nominee’s minority. 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
  • 5. 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 the Case of a female Government servant) 3. Designation 4. 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
  • 6. 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
  • 7. 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 Officer 2. Name of Office/Department Ministry in which Employed O/o the Addl.CIT, R-1, BBSR 3. Date of Birth (by Christian era) 01.04.1950 4. 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
  • 8. 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)]
  • 9. 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 Alternate nominee(s) nominee(s) Name and Relationship Age Amount Name, address, relationship and Amount address of the with the or share age of the person or persons, if for share Nominee government of any, to whom the right conferred of gratuity servant gratuity on the nominee shall pass in the payable to payable event of the nominee pre- each to each deceasing the Government servant or the nominee dying after the death of the Government servant but before receiving payment of gratuity 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)
  • 10. 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. Signature of Head of Office 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)]
  • 11. 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. Name of the members of Date of birth Relationship Initial of the No family with the officer 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]
  • 12. 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 Name and Relatio If nominee is minor Name and Relations Date of Name and Contingency address of nship address of hip with Birth in address of on the with Date Name and other pensioner the other person who happening of Nominee the of address of nominee in nominee may receive which pensio Birth person who case the is minor the nomination ner may receive nominee commuted shall become the said under value of invalid. commuted column(1) pension value predeceases during the during the the other nominee’s pensioner. nominee’s minority. 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
  • 13. [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 photo Graph with wife or husband (To be attested by the Head of Office). 5. Two slips showing the particulars of height and 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 admissible From 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
  • 14. 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) ]
  • 15. (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- nd (i) Boy service(2 proviso to Rule 13
  • 16. (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 75 six monthly months periods (periods of three months and over is period treated as completed 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
  • 17. (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
  • 18. (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
  • 19. 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]
  • 20. [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 Late Achyutananda Swain of female government servant) 3 Height 5’4” 4 Marks of Identification 1. A cut mark under the nose 2. A black mole on the right eyelid 5 Date of Birth 01.04.1950 6 Service to which belongs (indicate name of General Central Service organized services, if any , otherwise say, 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 Government of India above was under Government or outside the Government on foreign service terms? 8 Wheather declared substantive in any post under Substantive the Central Government ? 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 No Undertaking/Autonomous Body (Rule 37-A) ( 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 No Government servant [ under Rules 48, 48A and FR 56 ( k ) ] (g) Premature retirement at the initiative of the Government [ Rule No 48 or FR 56 (j) ] (h) Compulsory retirement (Rule 40) No
  • 21. (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, NA 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 NA 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 NIL (b) Terminal benefits drawn/being drawn for military service NIL ( c) Whether opted for counting is in the Affirmative, whether the No terminal benefits have been refunded (d) If answer to (c) above is in the Affirmative, whether the terminal No benefits have been refunded. (e) In case of Ex-Servicemen who are eligible for family pension NA 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 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 NA pensionary liability to the Central Government? 16 Whether any department or judicial proceedings are pending against the retiring No employees? 17 Qualifying service (a) Details of omission imperfection or Deficiencies in the Service No Book which have been ignored [ under Rule 59(1)(b)(ii)] (b) Period not counting as qualifying service- nd (i) Boy service(2 proviso to Rule 13 NIL
  • 22. (ii) Extraordinary Leave not counting as qualifying service NIL (Rule 21) (iii) Periods of suspension not treated as qualifying NIL service(Rule 23) (iv) Interruption in service [ Rule 27(1) (b) and Rule 28 (c) ] NIL (v) Periods of foreign service with Union Nations bodies for NIL which United Nations pension has been availed (vi) Any other period not treated as qualifying service ( give NIL details) (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 NIL surplus Rule 29 (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 75 six monthly period months periods (periods of three months and over is treated as completed 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
  • 23. February, 2010 18230+4800 23030 Marcj, 2010 18230+4800 23030 Total 2,29,630/- (b) If the officer was on foreign service immediately NA preceding retirement, the national emoluments which he would have drawn under Government but for being on foreign service. (c) Average emoluments reckoned for pension Rs.23,030 (d) Emoluments reckoned for retirement gratuity/death Rs.31,091 gratuity (e) Emoluments reckoned for family pension Rs.23,030 19 Date on which the retiring employee submitted his application for 08.10.2009 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 Date of Birth Relation with the family 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 Yes of Estates as provide in Rule 57. (b) Assess the service and emoluments qualifying for pension 39 Yrs. 08 Months 22 as provided in Rule 59 and Days ( C) Assess the Government dues other than the dues relating NIL 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- NIL rules (2),(3) and (4) of Rule 72] (b) Dues referred to in Rule 73 NIL
  • 24. 24 (a) Proposed pension / service gratuity Rs.11,515 (b) Proposed Dearness relief on pension (as on the date of As per rule retirement) ( 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 30.03.2017 enhanced rate ( c) Ordinary rate Rs.6,909 (d) Date from which ordinary rate of family pension will be 01.04.2017 payable 26 Amount of retirement gratuity/death gratuity Rs.Rs.5,13,002/- 27 Commutation of Pension (a) Whether simultaneously applied for commutation of Yes pension with the pension application ( applicable only in the case of those who retire on superannuation pension)? (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 Rs.6,909 portion (e) Date from which reduced pension is payable 01.04.2010 28 Name and address of Bank/ Pension Accounting Office State Bank of India from where pension is to be drawn 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 2017, Pension and other retirement able benefits 30 Post-retirement address of the retiree 13, Sriram Nagar Colony, Old Town, Bhubaneswar-2
  • 25. 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 01.04.2025 to the pensioner continuing to live 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 2017, Pension and other retirement and family pension are to be debited. benefits FORM-8 [Form of letter to the Accounts Officer forwarding the pension papers of a Government servant] GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF INCOME TAX [CO] BHUBANESWAR
  • 26. No – CIT(CO)/ BBSR/(pension)/BKK/2008-09/ Dated Bhubaneswar the To The Accounts officer, Zonal Accounts Office (CBDT),I.T. Deptt. th Aayakar Bhawan, 5 Floor, Rajaswa Vihar, Bhubaneswar-751007 Sir, 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 leave salary Rs. _________ c) Income Tax deductible at source under the Income Tax Act, 1961 (43 or 1961) Rs. _________ d) Arrears of license fee for occupation of Government Accommodation. Rs. _________ e) The amount of license fee for the retention of Government accommodation for the permissible period of two months beyond 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 of un 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
  • 27. 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 Relationship Age Amount or Name, address, Amount or of with the share of relationship and age of share of nominee/nominees Government gratutity the person or persons, gratutity servant. payable to if any, to who the right payable to each conffered on the each 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. (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 ………………….
  • 28. Witness to signature: 1. 2. Signature of Government Servant Nomination by …………………………………. ( To be filled by the Head of Office) Signature of Head of Office Designation …………………………… Office…………………………….. Date……………………………… LAST PAY CERTIFICATE
  • 29. (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 Rate Substantive 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 Allowances Total 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
  • 30. 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.
  • 31. (REVERSE) Details of Recoveries Name of advance Total amount of Outstanding amount Rate of interest invoving advance sanctioned recoverable recovery/adjustment with month of drawl Licence fee arrears Rs ………………………… For the period from ……………… To ………………….. Details of Income Tax recovered Name of Pay/leave salary Fee, Honorarium Funds and Amount of remarks month and allowance etc. other income tax deductions recovered PENSION CALCULATION SHEET
  • 32. 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
  • 33. 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
  • 34. 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  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/-
  • 35. 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.
  • 36. FORM 24 [See Rule 32] Form of certificate of verification of service for pension GOVERNMENT OF INDIA OFFICE 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 Signature of Head of Office
  • 37. 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
  • 38. 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/-
  • 39. 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 2. GOLAKH CHANDRA BISWAL 3. 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 Addl. Commissioner of Income-tax Range-1, Bhubaneswar
  • 40. GOVERNMENT OF INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1, BHUBANESWAR O R D E R th Dated, Bhubaneswar the 19 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 Addl. Commissioner of Income-tax Range-1, Bhubaneswar 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
  • 41. GOVERNMENT OF INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1, BHUBANESWAR O R D E R th Dated, Bhubaneswar the 4 May, 2010 No. Estt.R-1/PP/DS/2010-11/…………In supersession of this office order dated 19th April, 2010 communicated under memo No. Estt.R-1/PP/DS/2010-11/478-82 dated 19th/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, Bhubaneswar Memo 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
  • 42. GOVERNMENT OF INDIA OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX RANGE-1, BHUBANESWAR 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 filledin Appendix-D form alongwith copy of application of Sri Dhaneswar Swain, ITO(Retd) for onward transmission to the Accounts Officer, ZAO,CBDT, Bhubaneswar. Yours faithfully,
  • 43. GOVERNMENT OF INDIA OFFICE 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
  • 44. 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 xx 2. Suspension NIL 3. (i) Gross service : __ years ___ months __days (ii) Less E.O.L. : (iii) Net qualifying Service :__ years ___ months ___ days ( ……………………… )
  • 45. 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.
  • 46. 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.
  • 47. 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. [Rule 62 of CCS(Pension) Rules]. 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. [Rule 64 of CCS (Pension) Rules] 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 [Rule 71 of CCS (Pension) Rules] 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].
  • 48. (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. [Rule 72(2) of CCS(Pension) Rules]. (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. [Rule 72(4) of CCS(Pension) Rules]. (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. [Rule 73 of CCS(Pension) Rules]. (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. [Government of India Decision 1 below Rule 73 of CCS (Pension) Rules,1972]. (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. [Government of India Decision 2 below Rule 73 of CCS (Pension) Rules,1972]. (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.
  • 49. 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
  • 50. 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 Bose Inspector of Income-tax MSTU, Puri