चिकित्सा विज्ञान के पोस्ट-डिग्री/पोस्ट-डिप्लोमा पाठ्यक्रमों के छात्रों को भुगतान/देय छात्रवृत्ति आयकर से मुक्त है। इस प्रकार, उनके अनुसार वजीफा छात्रवृत्ति के चरित्र का हिस्सा है और ‘वेतन’ सहित किसी भी शीर्ष के तहत आयकर के लिए उत्तरदायी नहीं है।
Contributory pension Scheme (NPS/CPF)
The government has fixed 10% of the Basic Pay+ Grade Pay+ Dearness Allowance+ NPA, as the mandatory amount of contribution to the Scheme. No excess or lesser amount should be
deducted from the salary. It is the responsibility of the DDOs, for the correctness of the deduction. If, say, the total of BP+GP+DA is Rs 13410, than only 1341/ (@10% of 13410/-) should be deducted from the salary.
For any deviation, in the deduction, the DDO concerned would be held responsible.
The eligible state government employee shall commence contribution to CPS, after allotment of CPS account no. by this office, from the first month of joining the government service, as ‘Arrear’. This will also be deducted @ 10% of the BP+GP+DA, of the particular month. months are due, starting from the month of joining CPS, to the month of ‘First contribution’ is made by the DDO, after getting the CPS INDEX NUMBER.
Illustration: If month of joining is January, 2007 and month of first deduction, after getting CPS INDEX NUMBER, is January, 2009, the total arrear months are 24, and arrear has to be deducted as 1/24 in January, 2009, 2/24 in February, 2009, 3/24 in March, 2009…..up to 24/24 in Dec, 2010.
This amount has to be shown separately, as ‘ARREAR’ along with current month’s CONTRIBUTION’. (I.e. one subscription for current month and one additional for subscription arrears).
For ‘Arrear’ contribution also, equivalent amount would be contributed by the employer.
Other arrears such as PC arrears or DA arrears should be deducted in the month of account and SHOWN SEPARATELY AS ‘OTHER ARREARS’ in instalments only.
Interest would be calculated at the prevailing rate applicable to GPF which is now at 8%.
Interest is given for current credits from the month of contribution. For arrear credit, interest is from the month of transaction, though arrear may relate to previous months.
Final payment procedure: At the time of retirement, the employee would be required to invest 40% of the pension wealth to purchase an annuity which will provide pension for life time to the employees and in the event of his death to his dependent parents/spouse.
The remaining 60% pension wealth would be paid to the employee at the time of his retirement to utilize in any manner.
CPF deduction shall not exceed an amount equal to 10% of his salary (includes Dearness Allowance but excludes all other allowance and perquisites).
The monthly contribution is 10 percent of the Pay and DA to be paid by the employee and matching contribution by the state Government. The contributions and returns thereon would be deposited in a non-withdrawable pension account.
CPF = 10% of (Basic Pay+DA+NPA)
House Rent Allowance & Deduction (HRA)
Salaried employees who live in a rented house can claim the HRA to lower taxes. This can be partially or completely exempt from taxes. The allowance is for expenses related to rented accommodation. If you don’t live in a rented accommodation, this allowance is fully taxable.
Type of cities% of HRA
X type cities30
Y type cities20
Z type cities/areas10
Type of cities% of HRA
X type cities24
Y type cities16
Z type cities/areas8
Classification of cities –
Here is a list of revision of cities classified for house rent allowance:
Cities falling under X (population of 50 lakh & above) category
Hyderabad, Delhi, Ahmedabad, Bengaluru, Greater Mumbai, Pune, Chennai, Kolkata.
Cities falling under Y (population between 5 lakh & 50 lakh) category
Vijaywada, Warangal, Greater Visakhapatnam, Guntur, Nellore, Guwahati, Patna, Chandigarh, Durg-Bhilai Nagar, Raipur, Rajkot, Jamnagar, Bhavnagar, Vadodara, Surat, Faridabad, Gurgaon, Srinagar, Jammu, Jamshedpur, Dhanbad, Ranchi, Bokaro Steel City, Belgaum, Hubli-Dharwad, Mangalore, Mysore, Gulbarga, Kozhikode, Kochi, Thiruvanthapuram, Thrissur, Malappuram, Kannur, Kollam, Gwalior, Indore, Bhopal, Jabalpur, Ujjain, Amravati, Nagpur, Aurangabad, Nashik, Bhiwandi, Solapur, Kolhapur, Vasai-Virar Cty, Malegaon, Nanded-Waghala, Sangli, Cuttack, Bhubaneswar, Raurkela, Amritsar, Jalandhar, Ludhiana, Puducherry, Bikaner, Jaipur, Jodhpur, Kota, Ajmer, Salem, Tirupur, Coimbatore, Tiruchirappalli, Madurai, Erode, Dehradun, Moradabad, Meerut, Ghaziabad, Aligarh, Agra, Bareilly, Lucknow, Kanpur, Allahabad, Gorakhpur, Varanasi, Saharanpur, Noida, Firozabad, Jhansi, Asansol, Siliguri, Durgapur.
Cities classified under Z (population below 5 lakh) category
The remaining cities and towns in various states or union territories which are not covered by under X or Y category of cities come under it.
- HRA is payable with reference to Band Pay + GP +
NPA*, if any but special pay/personal pay not to be included. - In case of re-employed pensioners, portion of pension to be added with actual pay, subject to the total limit of maximum pay scale.
- HRA is admissible during all kind of leave or suspension at the rate admissible before proceeding on leave or suspension for the first 180 days, beyond this period allowance can be claimed by furnishing prescribed certificates. In case of leave with medical certificate admissible up to 8 months.
- If the employee does not join after leave in case of death/invalidation HRA paid will not be recovered but in case of resignation, recovery will be made after accepting of resignation.
- HRA is admissible upto one year in case of deputation abroad and in case deputation exceeds one year, allowance can be drawn on furnishing certificate if the family resides at headquarters.
- HRA will be discontinued, when an employee is provided with government accommodation, from the date of occupation or from the 8th day of allotment whichever is earlier.
- On transfer, it is admissible for eight (8) months only at new station, if Govt. accommodation is retained at old station.
- HRA is admissible to employee living in a house owned by him/his wife/children/parent but HRA is not admissible if an employee lives in accommodation allotted to his wife/ her husband at the same station or shares rent free accommodation with another employees.* In seventh pay commission for HRA calculations NPA is NOT part of basic pay.
House Rent Deduction –
If any Government employee uses(allotted) govt. accommodation than rent of that place deducted 2% of Basic pay !
Applicable for both Probationary and Permanent employees !
How tax exemption is calculated –
The deduction available is the least of the following amounts:
a. Actual HRA received or
b. 50% of [basic salary + DA] for those living in metro cities (40% for non-metros); or
c. Actual rent paid less 10% of basic salary + DA