Tax Relief To Family Members of Differently Abled

Tax Relief To Family Members of Differently Abled

Section 80DD of the Income Tax Act, 1961, inter alia, provides for a deduction to an individual or HUF, who is a resident in India, and
Incurs expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or
Pays any amount to LIC or any other insurer in respect of a scheme for the maintenance of a disabled dependant.

The section provides for a deduction of fifty thousand rupees if the dependant is suffering from disability and one hundred thousand rupees if the dependant is suffering from severe disability.

“Dependant” in the case of an individual, has been defined to mean the spouse, children, parents, brothers and sisters of the individual or any of them, and in the case of a Hindu undivided family, a member of the Hindu undivided family, if such person is dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance.

In view of the rising cost of medical care and special needs of a differently abled person, Finance Bill, 2015 proposes to amend section 80DD of the Income-tax Act so as to raise the limit of deduction in respect of a person with disability from fifty thousand rupees to seventy five thousand rupees and in respect of a person with severe disability, from one hundred thousand rupees to one hundred and twenty five thousand rupees.

This was stated by Shri Jayant Sinha, Minister of State in Ministry of Finance in written reply to a question in the Lok Sabha today.

Source: PIB News

Minimum guaranteed Pension Disability/ War Injury Element of Pre-2006 Armed Forces Personnel as per CSC 2012 recommendation

Minimum guaranteed Pension Disability/ War Injury Element of Pre-2006 Armed Forces Personnel as per CSC 2012 recommendation –  Minimum guaranteed rate of various casualty pensionary awards for pre – 2006 Armed Forces Officers and Personnel Below Officer Ranks(PBOR).

Minimum Guaranteed Pension for Disability/War injury element as per CSC 2012 recommendation.

No. 16(01)/2014-D (Pension/Policy)

Government of India,

Ministry of Defence.

Department of Ex-Servicemen Welfare

New Delhi, the 10th April, 2015

To
The Chief of the Army Staff,
The Chief of the Naval Staff,
The Chief of the Air Staff,

Subject: Minimum Guaranteed Pension for Disability/War injury element as per CSC 2012 recommendation.

The undersigned is directed to refer to this Ministry’s letter No. 17(4)2008(I)/D(Pen/Pol)/ Vol-V dated 15th February 2011 issued in implementation of the Government decision on the recommendations of 6th CPC, which prescribe minimum guaranteed rate of various casualty pensionary awards for pre – 2006 Armed Forces Officers and Personnel Below Officer Ranks(PBOR).

2. Further, orders were issued as per recommendation of CSC 2012 for determining the minimum guaranteed pension in respect of Pre-2006 pensioners/ family pensioners. The minimum guaranteed pension has been stepped up to 50% and 30% in respect of Service Pension and Family Pension respectively of the minimum of the fitment table for the rank in the revised pay structure issued for implementation of recommendations of 6th CPC instead of the minimum of the pay band. The question of extending this benefit to disability element in respect of Pre-2006 Armed Forces Pensioners was under consideration of the Government. Now, the President is pleased to decided that the minimum guaranteed Disability/ War Injury Element of Pre-2006 Armed Forces Personnel should be determined with reference to the minimum of the fitment table for the rank in the revised pay structure issued for implementation of recommendations of 6th CPC instead of the minimum of the pay band, subject to consideration that the rate of disability element/ war injury element of lower rank may not exceed that of higher rank. The Disability/ War Injury Element of Pre-2006 shall be further stepped up as under:-

Disability Pension

3. The disability element revised in terms of Para 2.2 of this Ministry’s letter dated 4.5.2009 as amended from time to time shall not be less than 30% of the minimum of the fitment table for the rank in the revised pay structure issued for implementation of recommendation of 6th CPC instead of the minimum of the pay band corresponding to pre-revised scale held by Armed Forces personnel at the time of retirement / discharge / invalidment for 100% disability.

3.1 For disability less than 100%, the disability element shall be proportionately reduced as per the period and degree of disability accepted.

3.2 In cases where permanent disability is not less than 60%, the disability pension (i.e. total of service element revised in terms Para 2.1 of this Ministry’s letter dated 4.5.2009 as amended from time to time plus disability element) shall not be less than 60% of minimum of the fitment table for the rank in the revised pay structure issued for implementation of recommendation of 6th CPC instead of minimum of the pay band corresponding to the pre-revised scale held by Armed Forces personnel at the time of retirement / discharge/ invalidment, subject to minimum of Rs.7000/- per month.

Liberalized Disability Pension

4. The disability element revised in terms of Para 2.2 of this Ministry’s letter dated 4.5.2009 as amended from time to time shall not be less than 30% of the minimum of the fitment table for the rank in the revised pay structure issued for implementation of recommendation of 6th CPC instead of minimum of the pay band corresponding to pre-revised scale held by Armed Forces personnel at the time of retirement / discharge /invalidment for 100% disability.

4.1 For disability less than 100%, the disability element shall be proportionately reduced as per the period and degree of disability already accepted. However, in no case the revised disability pension (i.e. aggregate of service element revised in terms of Para 2.1 of this Ministry’s letter dated 4.5.2009 as amended from time to time plus disability element) shall be less than 80% of the minimum of the fitment table for the rank in the revised pay structure issued for implementation of recommendation of 6th CPC instead of the minimum of the pay band corresponding to pre-revised scale held by Armed Forces personnel at the time of retirement / discharge / invalidment.

War Injury Pension

5. The War Injury element revised in terms of Para 2.3 of the Ministry’s letter dated 4.5.2009 as amended from time to time shall not be less than 100% in case of invalidment and 60% in case of retirement/discharge, of the minimum of the fitment table for the rank in the revised pay structure issued for implementation of recommendation of 6th CPC instead of the minimum of the pay band corresponding to pre-revised scale held by Armed Forces personnel at the time of retirement / discharge / invalidment for 100% disability.

6. All Pension Disbursing Agencies (PDAs) handling disbursement of pension to Defence pensioners are hereby authorized to pay revised Disability / War Injury Element in respect of Pre-2006 retired/ discharged/ invalided out pensioners from service, in terms of these orders without calling for any application from the Defence pensioners and without any further authorization from the concerned Pension Sanctioning Authorities(PSAs). PCDA (Pensions) Allahabad will issue further implementation instructions while circulating these orders to all the PDAs concerned.

7. This order will take effect from 24th September 2012. There will be no change in the amount of revision of disability element/ war injury element paid during the period 01.01.2006 to 23.09.2012. Therefore, no arrears shall be allowed for this period.

8. All other terms and condition shall remain unchanged.

9. Pension Regulation of all the three services will be amended in due course.

10. This issues with the concurrence of Finance division of this Ministry vide their ID No PC-3 to MF 10(12)2012/FIN/Pen dated 23.03.2015

11. Hindi version will follow.

Yours faithfully

sd/-

(Prem Parkash)

Under Secretary (Pen/Pol)

Source : www.desw.gov.in

Rates of DA 223% w.e.f. 1.1.2015 in the pre-revised scale as per 5th CPC

Rates of Dearness Allowance 223% w.e.f. 1.1.2015 in the pre-revised scale as per 5th CPC

No. 1(3)/2008-E.II (B)

Government of India

Ministry of Finance

Department of Expenditure

North Block, New Delhi

Dated: 24th April, 2015.

OFFICE MEMORANDUM

Subject: Rates of Dearness Allowance applicable w.e.f. 1.1.2015 to employees of Central Government and Central Autonomous Bodies continuing to draw their a in the pre revised scale as per 5th Central Pay Commission.

The undersigned is directed to refer to this Department’s O.M. of even No. dated 25th September, 2014 revising the rates of Dearness Allowance in respect of employees of Central Government and Central Autonomous Bodies who continue to draw their pay and allowances in the pre-revised scales of pay as per 5th Central Pay Commission.

2. The rates of Dearness Allowance admissible to the above categories of employees of Central Government and Central Autonomous bodies shall be enhanced from the existing rate of 212% to 223% w.e.f. 1.1.2015. All other conditions as laid down in the 0.M, of even number dated rl October, 2008 will continue to apply.

3. The contents of this Office Memorandum may also be brought to the notice of the organizations under the administrative control of the Ministries/Departments which have adopted the Central Government scales of pay.

(A. Bhattacharya)

Under Secretary to the Government of India

Authority : www.finmin.gov.in

Click to view the original order

Timely and advance action in convening of Departmental Promotion Committee meeting in terms of Model Calendar – Dopt Instructions

Timely and advance action in convening of Departmental Promotion Committee meeting in terms of Model Calendar-regarding.

G.I., Dept. of Pers. & Trg., O.M.No.22011/1/2011-Estt(D), dated 23.04.2015

Subject:Timely and advance action in convening of Departmental Promotion Committee meeting in terms of Model Calendar-regarding.

The undersigned is directed to state that with a view to having the approved select panels for promotion ready in advance in a time-bound manner, this Department has issued a Model Calendar for DPCs vide OM No.22011/9/98-Estt.(D) dated 8th September, 1998 as modified vide OM No. 22011/4/2013-Estt.(D) dated 28.01.2015. An indicative pattern has been provided in the Model Calendar for various events involved in the pre/post DPC related actions.All the Ministries/Departments have been impressed upon from time to time by the Department to adhere to the prescribed time-line so as to ensure that the panel is ready in time and is utilised as and when the vacancies arise during the course of the vacancy year.

Appointment Committee of Cabinet has viewed it seriously that the DPCs are not being convened in time. Delay in promotion effects the manpower planning and impedes the career progression of the employees. The delays in conduct of DPC negate the very purpose of the Model Calendar for DPCs issued vide Office Memorandum No.22011/9/98-Estt.(D) dated 8th September, 1998 as modified vide OM No.22011/4/2013-Estt.(D) dated 28/01/2015.

The objective of timely promotions of employees in various Ministries/Departments can be achieved only by granting the promotion in time.

All the Ministries/Departments are, therefore, once again advised to ensure strict compliance of instructions in order to achieve the desired objectives of timely convening of DPCs/preparation of approved select panels within the prescribed time frame.

Click to view the original order

Authoirty : www.persmin.nic.in

Rounding off of a fraction of a rupee in regulation of additional pension

Rounding off of a fraction of a rupee in regulation of additional pension

Government of India

Ministry of Personnel, PG & Pensions

Department of Pension & Pensioners’ Welfare

3rd Floor, Lok Nayak Bhawan

Khan Market, New Delhi-110 003.

Dated the 16th April, 2015

Office Memorandum

Subject: Rounding off of a fraction of a rupee in regulation of additional pension

The undersigned is directed to say that vide this Department’s 0M No.38/37/08-P&PW(A) dated 1 ,9.2008 and 0M No. 38/37/08-P&PW(A) dated 2.9.2008. Instructions were issued for grant of additional pension/family pension @ 20% to 100% to old pensioners/family pensioners of

the age of 80 years and above.

A question has been raised as to how the amount of additional pension is to be regulated in case the additional pension results in fraction of a rupee. The matter has been examined in consultation with Ministry of Finance (Department of Expenditure) and it has been decided that the amount of additional pension as finally calculated may be rounded off to the next higher rupee.

In cases where the pension/family pension of old pensioners has been fixed/revised without rounding off the additional pension, in those cases also, the additional pension may be rounded off to the next higher rupee hereinafter. However, no arrears for the period from 1.1.2006 on account of such rounding off would be paid in those cases.

3. This issues with the approval of Ministry of Finance (Department of Expe ture) ID No. 157/EV/2015 dated 30.3.2015.

(S.K. Makkar)

Under Secretary to the Government of India

Authority : http://pensionersportal.gov.in/