Income Tax Rates FY 2016-17 (AY 2017-18) - Finmin Orders

CIRCULAR NO : 01/2017

F.No.275/192/2016-IT(B)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

North Block, New Delhi

Dated the 2nd January, 2017

SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2016-17 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.

Reference is invited to Circular No.20/2015 dated 02.12.2015 whereby the rates of deduction of income-tax from the payment of income under the head "Salaries" under Section 192 of the Income-tax Act, 1961 (hereinafter ‘the Act’), during the financial year 2015-16, were intimated. The present Circular contains the rates of deduction of income-tax from the payment of income chargeable under the head "Salaries" during the financial year 2016-17 and explains certain related provisions of the Act and Income-tax Rules, 1962 (hereinafter the Rules). The relevant Acts, Rules, Forms and Notifications are available at the website of the Income Tax Department- www.incometaxindia.gov.in.

2. RATES OF INCOME-TAX AS PER FINANCE ACT, 2016:

As per the Finance Act, 2016, income-tax is required to be deducted under Section 192 of the Act from income chargeable under the head "Salaries" for the financial year 2016-17 (i.e. Assessment Year 2017-18) at the following rates:

2.1 Rates of tax

A. Normal Rates of tax:

B. Rates of tax for every individual, resident in India, who is of the age of sixty years or more but less than eighty years at any time during the financial year:

C. In case of every individual being a resident in India, who is of the age of eighty years or more at any time during the financial year:

Sec Lr to PM Grade 1 entrants

Our Secretary / DG Posts wrote a Welcome Letter Dt. 11.08.11 to all Postmaster entrants is follows.

HSG I PM is empowered to relieve staff on E.L

No 51-4/2011- SPB – 11

Government of India

Ministry of Communications & IT

Department of Posts 

Dak Bhavan, Sansad Marg

New Delhi – 110001

Dated 01-08-2011

 To,

1. All Chief Postmasters General
2. All Postmasters General

 Sub: Grant of leave to the staff working under HSG I Postmaster.

Sir / Madam,

It is observed that HSG.I Postmaster is competent to grant only casual leave to the staff working under him/her. The applications for grant of other kind of leave to staff are forwarded by him/her to the Division office for approval. It has been brought to the notice of the Directorate that at times the

MoC & IT - Revenue Targets to Circles

Secretary Posts DO letter to all Chief PMsG is reproduced below :

DO No. 15 / Secy (P) / 11 Dt. 29.07.11

MoC & IT has set a target for the Dept for the next 100 days. The target for each Circle is attached. Besides usual revenue targets, the targets will be on opening of SB A/c’s for BPL families, opening of franchisee outlets, enrolment of Aadhar, and on RPLI. You should take every effort to achieve this target.

LGO Exam No. of chances increased

LGO Exam No. of chances increased

Government of India

Ministry of Communication & IT

 Department of Posts

Dak Bhawan,  New Delhi – 110 001

Dated 26^th July, 2011

To

1. All Chief Postmasters General,

2. All Postmasters General

3. Director, Postal Staff College, Ghaziabad

4. Chief General Manager, PLI, Chanakyapuri PO, New Delhi

5. Director, Postal Life Insurance, Kolkata.

6. All Directors, Postal Training Centers

Subject: Increase in the number of chances to appear in the Limited Departmental Competitive Examination (LGO Examination) to fill up the posts of Postal Assistant / Sorting Assistant – Reg.

Sir/Madam,

Non-performance of overtime duty

Non-performance of overtime duty

Government of India

Ministry of Communication & IT

 Department of Posts

S R Section 

Dak Bhawan, Sansad Marg

 New Delhi – 110 001

                                                       No. 8 – 9 / 2011 – SR, Dated 21st July, 2011

To

All Heads of Postal Circle

All Postmasters General
All Directors / Dy. Directors of Accounts (Postal)

All Directors, Postal Training Centers

Postmasters General, Foreign mails, Mumbai

Director, Postal Staff College, Ghaziabad

Chief General Manager, PLI, Chanakyapuri PO, New Delhi

Chief General Manager, BD Dte., Dak Bhawan, New Delhi

              Sub: Imposing of statutory punishments for non-performance of O T Duty – Reg.

                                                                   ............

I am directed to refer to the Department’s letter No.2 – 4 / 2005 – SR ( I ), dated 16.06.2006 and letter No.

IP Surplus Policy DROPPED

Copy of Postal Directorate O.M. no. A-34020/01/2007-DE dated 21.07.2011 is reproduced below:-

                                                OFFICE MEMORANDUM

Sub: Inspector of Posts Examination - allotment of Surplus Qualified Candidates

The Competent Authority has decided that the Surplus Qualified Inspectors scheme which was introduced vide this office letter of even number dated 13.04.2007 and dated 20.04.2007 is hereby dropped.

2.    The above order is effective from the Inspector of Posts Examination 2011 which will be held on 3rd and 4th September 2011.

Sd......
(L.Mohan Rao)
Assistant Director General (DE)

Source : IP ASP CHQ.

RH on 31.12.11

vide DoPT OM No. 12 / 1 / 2010-JCA-2 Dt. 27.06.11, the RH declared on 05.01.12 has been shifted to 31.12.11.

Dte Memo No : 21-1 / 2010-PE II DT. 06.07.11.

Revision of outstation allowance for RMS Staff

Revision of outstation allowance for RMS Staff

Copy of  D.G. Posts  letter no. 28.2/2010-D dated 19.7.2011

Sub : Outstation allowance (OSA) for RMS Staff - Revision of Rates Thereof  

            The outstation allowance payable to the RMS Staff was last revised vide Directorate Memo no. 50-1/98-D dated 08.03.1999 and was under consideration at this Directorate  for further revision in the wake of revised DA rates recommended by the 6^th Central Pay Commission.

2.         It has been decided to revise upwards the Outstation Allowance payable to the RMS Staff for a period of absence on duty from their headquarters exceeding six hours at the following rates:

i)          Multi task Staff (Gr. D)  Rs. 27.50

ii)         Mail Guard                   Rs.27.50

iii)        Head Mail Guard          Rs.29.70

iv)        Sorting Assistants        Rs.29.70

v)         LSG SA                        Rs.31.50 

For every six hours or part thereof

3.         The revised Outstation allowance rates would be applicable with restrospective effect from 01.09.2008.

4.         This issues with the concurrence of IFW vide Diary No. 64/FA/11/CS dated 15.07.2011 and approval of Secretary (Posts)

     -(SD)-

(Aman Sharma)

Director (M.B.

Source : IP ASP Andhra.

List of Holidays in 2012

Holidays and Restricted Holidays during the year 2012 for Central Government Offices and Establishments…

Central Government Organisations which include industrial, commercial and trading establishments would observe upto 16 holidays in a year including three national holidays viz. Republic Day, Independence Day and Mahatma Gandhi's birthday, as compulsory holidays…

ANNEXURE-I (Holidays)

LIST OF HOLIDAYS DURING THE YEAR 2012 FOR ADMINISTRATIVE OFFICES OF CENTRAL GOVERNMENT LOCATED AT DELHI / NEW DELHI

Sl.	Holiday	Date	Saka Date	Day
1	Republic Day	January 26	Magha 06	Thursday
2	Milad-Un-Nabi or Id-E-Milad (Birthday of Prophet Mohammad)	February 05	Magha 16	Sunday
3	Maha Shivaratri	March 20	Phalguna 01	Monday
4	Holi	March 08	Phalguna 18	Thursday

RH on 31.12.11

Restricted Holiday (R.H) on the occasion birthday of Shri Guru Gobind Singh to be observed on 31st December, 2011

F.No.12/1/2010-JCA-2
Government of India
Ministry of Personnel, Public Grievances & Pensions
(Department of Personnel & Training)

North Block, New Delhi,
Dated the 27th June, 2011

OFFICE MEMORANDUM

Subject: Restricted Holiday (R.H) on the occasion birthday of Shri Guru Gobind Singh to be observed on 31st December, 2011

The birthday of Shri Guru Gobind Singh has been shifted from 5th January 2012 (15 Pausha 1933 SE, Thursday) to 31st December 2011 (10 Pausha 1933 SE Saturday). Modification had been made on the basis of amendments in the criterion of the festival falling on Lunar tithi – Pausha Sukla Saptami instead of Solar Date of January 5. Accordingly, there will be Restricted Holiday on 31st December, 2011 on account of birthday of Shri Guru Gobind Singh.

2. Hindi version will follow

(Dinesh Kapila)
Director (JCA)

Click here to download DoPT Memo

KYC Norms - UIDAI Card

Dte Memo No : 30-75 / 2011-D Dt. 22.06.11.

Sub : Recognition of UID No (Aadhaar Card) as a valid proof of Identity & Proof of Address.

In accordance with the direction issued by the Cabinet Secretariat, GoI, for recognition of UID No. as a valid proof of Identity & Address, it has been decided that the UID No. of the addressee may be treated as valid proof of identity and address for the purpose of delivery of accountable mail.

02. It is requested that this may be brought to the notice of all concerned for necessary action.

Sd/
Rishikesh
Director (Mail Management)

Click here to download memo

Enhancement of SB Allowances to PAs

Dte Memo No : 113-07 / 2010-SB
SB Order No. 10 / 2011.

Enhancement of SB Allowance to PAs working in Savings Bank Branches.

The undersigned is directed to refer to this office letter of No. 2-2/93-SB Dt. 08.10.2004 (SB Order No. 17/2004) vide which it was conveyed that Ministry of Finance (DEA) has conveyed its approval for increase in the SB Allowance from Rs.60 to Rs.150 & from Rs.30 to Rs.75 per month wef 08.10.04.

02. After implementation of 6th CPC, increase in teh SB Allowance was taken up with MoF (DEA), which has not vide its OM No. 17/1/2001-NS-II Dt. 10.06.11 has conveyed its approval for enhancement of SB Allowance as per the following rates wef 01.09.08.

01. Staff Fully engaged in SB / SC work - present Rs.150 - new rate from 01.09.08 Rs.300.
02. Staff Partially engaged in SB / SC work - present Rs.75 - new rate from 01.09.08 Rs.150.

03. All other conditions for grant of SB Allowances will remain unchanged.

Sd/-
S.Manik Lakra
ADG (FS)

IT - Exemption of Returns for 5 Lacs

No.402/92/2006-MC (14 of 2011)

Government of India / Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, dated the 23^rd June, 2011

PRESS RELEASE

The Central Board of Direct Taxes has notified the scheme exempting salaried taxpayers with total income up to Rs.5 lakh from filing income tax return for assessment year 2011-12, which will be due on July 31, 2011.  

Individuals having total income up to Rs.5,00,000 for FY 2010-11, after allowable deductions, consisting of salary from a single employer and interest income from deposits in a saving bank account up to Rs.10,000 are not required to file their income tax return. Such individuals must report their Permanent Account Number (PAN) and the entire income from bank interest to their employer, pay the entire tax by way of deduction of tax at source, and obtain a certificate of tax deduction in Form No.16. 

 

Persons receiving salary from more than one employer, having income from sources other than salary and interest income from a savings bank account, or having refund claims shall not be covered under the scheme.

 

 The scheme shall also not be applicable in cases wherein notices are issued for filing the income tax return under section 142(1) or section 148 or section 153A or section 153C of the Income Tax Act 1961.

Source : http://www.incometaxindia.gov.in

Amendment in CCS Pension Rules 1972

The amendments in CCS Pension Rules 1972 Dt. 08.06.11 is attached herewith in the following Link.

<< Click here to download Memo >>

Maternity & Paternity Leave - FAQ

Time limit for availing Paternity Leave:

QMy wife gave birth to our first child on 8-8-2010. I applied for Paternity Leave from 4-2-2011 to 18-2-2011. But our Administration denied the leave for 15 days saying that under the existing rule, we have to exhaust the Paternity Leave within six month from the date of delivery. Since the date of delivery is 8-8-2010, the six months period expires on 7-2-2011 as such the Paternity Leave can be sanctioned from 4-2-2011 to 7-2-2011. Please state whether the action taken by the Administration is in order.

APaternity Leave has to be availed within six months from the date of delivery of the child and there is no provision that it should be exhausted within that period. Hence, the contention of your office is not correct.

Medical Certificate not required for availing Maternity Leave:

QIs it necessary as per rules for a female Govt. employee to produce MC before proceeding on Maternity Leave?

POSTMASTER'S CADRE GRADE I EXAMINATION

POSTMASTER'S GRADE I EXAMINATION

Clarification to decide the crucial date of the qualifying service for writing Postmaster Grade I Examination

No: 4-08/ 2011-SPB-II

Government of India

Ministry of Communications and IT

Department of Posts

Dak Bhavan, Sansad Marg

New Delhi – 16, Dated 25.05.2011

To,

All Chief Postmasters General

Sub: Limited Departmental Competitive Examination for Postmaster Grade – I – Crucial date for deciding the qualifying service for the Examination – regarding

Sir/ Madam,

I am directed to refer to Directorate’s letter No: A-34012/ 3/ 2011-DE, dated 13.04.2011 regarding conduct of Postmaster Grade I Examination, 2011 to be held on 12.06.2011 for the existing vacancies in Postmaster Grade-I.

2. Clarification has been sought by certain Circles regarding the crucial date for assessing the eligibility of Postal Assistants for appearing in the Postmaster Grade-I Examination, 2011 to be held on 12.06.2011.

APAR - Communication of Adverse entries

The DOPT directed all Ministries/Departments vide  OFFICE MEMORANDUM  issued under No. 21011/1/2005-Estt.A(Pt II) Dated  19/05/2011 to  bring to the notice of the Competent Authority while forwarding the  representation against remarks in the APAR  that the  authority  may  decide  on the  representation  in  an objective manner within 30 days of receipt of the representation and give specific reasons in case of  upgradation of the final grading given in the APAR as  per  provisions contained in the DOPT's  OM dated 13.4.2010. The OM is placed below.

Copy of DOPT letter is reproduced below:

No.21011 / 1 / 2005 – Estt. A ( Pt. III )

Government of lndia

Ministry of Personnel, Public Grievances & Pensions

(Department of Personnel &.Training)

North Block, New Delhi

Dated the 19^th May, 2011

OFFICE MEMORANDUM

Subject: Maintenance and preparation of Annual Performance Appraisal  reports communication of all entries for fairness and transparency in public administration.

           The undersigned is directed to draw attention of the Ministries / Departments to this Department’s OM No.21011 / 1 / 2005-Estt.(A. Pt. II) dated 14.5.2009 by which the system of communicating the entries in the APAR from the  reporting period 2008-09 onwards for representation if any was introduced. The Competent Authority to consider the representation shall decide the matter objectively based on the material placed before him within a period of 30 days from the date of (the receipt of the representation. The Competent Authority after due consideration may reject the representation or may accept or modify the APAR accordingly. In this Department's OM of even number dated 13.4.2010, it was further decided that if an employee is to be considered for promotion in a future DPC and his ACRs prior to the period 2008-09 which would be reckonable for assessment of his fitness in such future DPCs contain final grading which are below the benchmark for his next promotion, before such ACRs are placed before the DPC, the concerned employee will be given a copy of the relevant ACR for his representation, if any, within 15 days of such communication. It may be noted that only below benchmark ACR for the period relevant to promotion need be sent. This OM dated 13.4.2010 specifically provided that in case of upgradation of the final grading given in the APAR, specific reasons therefore may also be given in the order of the Competent Authority. Since the provisions of the above OM dated 13.4.2010 are applicable only for future DPCs where the recommendations will be implemented prospectively from the date of assuming charge of the higher appointment, the provisions will not be applicable to retired officers.

2. The UPSC has brought to the notice of this Department that in the DPCs being-held under the aegis of the Commission, orders of the Competent Authority do not contain specific reasons for such upgradation in a number of cases. Such orders cannot be termed as disposed off in a quasi-judicial manner as laid down in the aforesaid OM dated 13.4.2010. Grading an officer below the bench mark by the DPC in such cases on the ground of upgradation being without giving sufficient reasons is prone to avoidable representations.

3. In order that the DPC proceedings are held on schedule and without any necessity to over look the decisions given by the Competent Authority while upgrading the grading in the APAR without specific reasons and justifications , all Ministries / Departments are requested to kindly bring to the notice of the Competent Authority while forwarding the representation against remarks in the APAR that the authority may decide on the representation in an objective manner within 30 days of receipt of the representation and give specific reasons in case of upgradation of the final grading given in the APAR as per provisions contained in this Department's aforesaid OM dated 13.4.2010.

Sd/-

(C.A. Subramanian)

Director

To

 All Ministries / Departments of Government of India.

Study Leave - Reputed institutions

Study Leave for Fellowships offered by reputed Institutes

No. 13023/2/2008-Estt(L)

Government of India

Ministry of Personnel, Public Grievances & Pensions

Department of Personnel & Training.

*****

New Delhi, Dated the 11th May, 2011

OFFICE MEMORANDUM

Subject: Study Leave for Fellowships offered by reputed Institutes.

The undersigned is directed to refer to this Department’s O.M of even Number dated 18th November, 2010 on the above subject and to say that feed back on fellowships offered by reputed institutions which may be of benefit to their area of work is still awaited from various Ministries. Study leave is normally granted to a government servant for a course of study having direct and close connection with the sphere of his duty. However, it can also be granted for studies which may not be closely or directly connected with the work of a Government servant , but which are capable of widening his mind in a manner likely to improve his abilities as a civil servant and to equip him better to collaborate with those employed in other branches of the public service. Keeping in view the above spirit, this Department had allowed study leave to those selected for the award of Jawaharlal Nehru Fellowship in relaxation of the rules.

This Department is examining the feasibility of bringing more fellowships under the purview of study leave, on the same terms and conditions as the Jawaharlal Nehru Fellowships. All Ministries / Department are requested to provide relevant/ requisite inputs regarding fellowships offered by reputed institutions which may be of benefit to their area of work. It would be appreciated if the feed back is received by the undersigned by 20th May, 2011. The same may be mailed to the under signed as pads@nic.in. The comments provided earlier by the Department’s may once again be mailed.

s/d

(Vibha Govil Mishra)

DEPUTY SECRETARY TO THE GOVT. OF INDIA

source: www.persmin.nic.in

Minutes of the third monthly review meeting with cadre authorities–Dopt Order

Minutes of the third monthly review meeting with cadre authorities–Dopt Order

Minutes of the Third monthly review meeting with cadre authorities in respect of issues pertaining to Central Secretariat Service, Central Secretariat Stenographers Service and Central Secretariat Clerical Service held on 25.2.2011

No .21/14/2010-CS.I(P)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training

2nd Floor, Room No.209, Lok Nayak Bhawan,
New Delhi, dated the 23 March, 2011

OFFICE MEMORANDUM

Subject: Minutes of the Third monthly review meeting with cadre authorities in respect of issues pertaining to CSS, CSSS and CSCS held on 25.2.2011.

The undersigned is directed to say that in order to strengthen the cadre management of Central Secretariat Service. Central Secretariat Stenographers Service and Central Secretariat Clerical Service, the third monthly review meeting was he under the chairmanship of Joint Secretary (CS) on 25.2.2011 in North Block, New Delhi with all the cadre units. The meeting was attended by 25 cadre/sub-cadre units.