Wednesday, 14 October 2015

Claiming of medical expenditure for tax purposes made easy

Claiming of medical expenditure for tax purposes made easy

One of the pillars of the of the taxation proposals included in the Finance Minister’s Budget Speech for 2015-16 was extension of benefits to the middle class. In this process, the Finance Minister announced extension of certain benefits in respect of medical treatment under section 80DDB. This section allows a deduction for expenditure incurred on treatment of specified ailments.

Taking the process forward, Central Board of Direct Taxes (CBDT) has issued a Notification vide S.O. No.2791 (E) on 12th October 2015 amending Rule 11DD. The amended Rule relaxes the condition of obtaining the certificate for claiming expenditure under section 80DDB in respect of specified ailments from a specialist working in a Government hospital. As per amended Rule 11DD, the prescription can be issued by any specialist mentioned in the amended Rule. Henceforth, it will not be mandatory to obtain a certificate from a specialist working in a Government hospital.

The Notification is available on the website of the Income Tax Department www.incometaxindia.gov.in .

Source : PIB News

Special Casual Leave will be granted to those employees who attended office on 2.09.2015 – WEST BENGAL Orders

Special Casual Leave will be granted to those employees who attended office on 2.09.2015 – WEST BENGAL Orders

The State Government of West Bengal issued an Office Memorandum regarding the decision of granting a special casual leave will be granted to those employees of all offices who attended office on 2nd September 2015.

GOVERNMENT OF 
FINANCE DEPARTMENT
AUDIT BRANCH

No.7390-F(P)

Dated: 13.10.2015

MEMORANDUM

In view of bandh/strike call given by different Central Trade Unions on the 2nd September, 2015, order was issued vide Finance Department No. 6501-F(P) dt. 31.08.2015 to keep all State Government offices including those provided with Grant-in-Aid by the State Government open on that day.

In spite of such call, most of the employees attended their respective office on the said day overcoming the hazards.

In view of such special efforts made by the employees in attending office on the said day i.e.on 2nd September, 2015, the Governor has been pleased to decide that one day’s Special Casual Leave will be granted to those employees of all offices as above who attended office on that day. Such Special Casual Leave shall be availed of within 31st December, 2015.

Sd/-
H. K. Dwivedi
Principal Secretary to the
Government of West Bengal

Authority: www.wbfin.nic.in

West Bengal State Govt Orders issued on 9.10.2015 - Air Travel on LTC once in Ten Years to visit foreign countries

Air Travel on LTC once in Ten Years to visit foreign countries – West Bengal State Govt Orders issued on 9.10.2015

The state government of West Bengal issued orders on availing of Leave Travel Concession (LTC) to foriegn countires, such as, Thailand, Singapore, Malaysia, Myanmar, Sri Lanka, Bangladesh, Pakistan, Nepal, Bhutan and Maldives…

GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
AUDIT BRANCH

No.7370-F(F)

Dated: 09.10.2015

MEMORANDUM

At present the State Government employees may avail themselves of the benefit of Leave Travel Concession once in service career during the period of five years preceding the actual date of retirement on superannuation for the following kinds of journeys, subject to the conditions as in this department’s Memo Nos. 9924-F dt. 07.12.2005 and 607 -F dt. 20.01.2006.

1. For journeys to respective home town and back, provided the home town is different from the place of posting; and

2. For journeys to any place of India and back.

The employees who have been duly permitted to retire voluntarily are also allowed to avail of the above benefit before their such retirement.

The present provisions of admissibility of Leave Travel Concession have been under consideration for review for sometime past.

Now, after careful consideration of the matter, the Governor has been pleased to decide in partial modification of this department Memo. No. 9924-F dt. 07. 2.2005 read with Memo. No. 607-F dt. 20.01.2006 to allow the following benefits to the State Government employees instead of journeys on LTC as mentioned at (2) above.

(a) One Home Travel Concession once in every five years to visit any place within the State;

(b) One LTC once in ten years to visit any place in the neighbouring countries, namely, Thailand, Singapore, Malaysia, Myanmar, Sri Lanka, Bangladesh, Pakistan, Nepal, Bhutan and Maldives or within the Country.

Conditions for admissibility of the same in case the spouse of the Government employee is also employed will be as follows:-

(i) If the spouse of the Government employee is also a State Government employee, the benefit can be availed of either by husband or wife as a one family unit and in that case undertaking shall be submitted by the other that no such claim will be preferred from his/her office and this should be recorded in his/her Service Book.

(ii) If the spouse of the State Government emploee is employed in Central/Central PSUs/Corporation/Autonomous Body, the benefit can be availed of either by the husband or wife employed under the State Government as one family unit from the State Government provided no benefit of LTC can be availed of by the other from the Central/Central PSUs/Corporation/ Autonomous Body and in that case letter from the employer there in this respect that he/she has given such undertaking there shall be produced before avaiiing of the above benefit.

(iii) If the spouse of the State Government employee is employed in the State PSUs/Corporation/Non-Government aided Institutions/Autonomous Body where facility of LTC does not exist, the spouse of the Government employee may avail of this benefit along with the Government employee a a member of the family on the condition that declaration to his/her controlling authority shall be furnished that in future he/she will not enjoy the benefit of LTC, if the same is extended in the organization/institution as above in future.

Other conditions regarding admissibility of the benefit wil be as in Finance Department Nos.9924-F dt. 07.12.2005 and 607-F dt. 20.01.2006. For the pupose of vailing of LTC in foreign countries as mentioned at SI. No. (b) above, the same can be availed of by air in economy class from the nearest international airport of the country on the condition that journeys will have to be performed either by national carrier or private airlines of the country. The part of the journeys to and from the airport will be as per provision in the existing orders.

For journeys in the foreign countries as mentioned above orders issued by the P&AR Department are also to be followed.

This will take effect from 01.11.2015.

Sd/-
H. K. Dwivedi
Principal Secretary to the
Gov1rnment of West Bengal

Authority: www.wbfin.nic.in

Dopt Orders - Verification of candidates belonging to Scheduled Castes, Scheduled Tribes and Other Backward Classes for purpose of appointment to posts/services

Verification of candidates belonging to Scheduled Castes, Scheduled Tribes and Other Backward Classes for purpose of appointment to posts/services – Dopt Orders

Dopt issued an another fresh order regarding the verification of claims of candidates belonging to Scheduled Castes, Scheduled Tribes and Other Backward Classes for purpose of appointment to posts/services on 8.10.2015

G.I., Dept. of Per. & Trg., O.M.No.36011/1/2012-Estt.(Res.), dated 8.10.2015

Subject: Reiteration of the instructions on verification of claims of candidates belonging to Scheduled Castes, Scheduled Tribes and Other Backward Classes for purpose of appointment to posts/services.

The undersigned is directed to say that as per extant instructions where a candidate belonging to a Scheduled Caste (SC), Scheduled Tribe (ST) and Other Backward Classes (OBC) is unable to produce a certificate from any of the prescribed authorities, he/she may be appointed provisionally on the basis of whatever prima-facie proof he/she is able to produce in support of his/her claim subject to his/her furnishing the prescribed certificate within a reasonable time. Instructions have been issued vide DoPT’s letter No.36022/1/2007-Estt.(Res.) dated 20.3.2007 to the Chief Secretaries of all States/UTs for streamlining the system of verification of caste certificates so that unscrupulous non-SC/ST/OBC persons are prevented from securing jobs meant for SCs/STs/OBCs by producing false certificates. Timely and effective verification of caste status is necessary so that the benefit of reservation and other scheme of concessions etc. go only to the justifyfiil claimants.

2. In this regard, attention is invited to the instructions contained in the following Office Memoranda/Orders issued by this Department from time to time. A copy each of the Office Memoranda is enclosed:-

(i) OM No. 36019/7/75-Estt. (SCT) dated 31.10.1975
(ii) OM No. 36011/16/80 — Estt. (SCT) dated 27.02.1981
(iii) OM No. 36011/3/2005-Estt. (Res.) dated 09.09.2005
(iv) OM No. 360 12/6/88-Estt.(SCT) dated 24.4.1990

3. Instances have been brought to the notice of this Department that despite the aforesaid instructions, the appointments of the candidates belonging to SC/ST/OBC communities are with-held/delayed due to pending caste certificates verification.

4. It is, therefore, reiterated that in the situation where a candidate belonging to a Scheduled Caste, Scheduled Tribe and Other Backward Classes is unable to produce a certificate from any of the prescribed authorities, he/she may be appointed provisionally on the basis of whatever prima-facie proof he/she is able to produce in support of his/her claim subject to his/her furnishing the prescribed certificate within a reasonable time and if there is genuine difficulty in his/her obtaining a certificate, the appointing authority should itself verify his/her claim through the District Magistrate concerned.

5. All Ministries/ Departments are requested to bring the contents of this 0.M. to the notice of all concerned.

Authority: www.persmin.gov.in

PCAFYS Circular - Grand 1st, 2nd and 3rd MACP Upgradation under MACP

Grand 1st, 2nd and 3rd MACP Upgradation under MACP – PCAFYS Circular

Grant of First/Second/Third Financial Upgradation under Modified Assured Career Progression Scheme (MACPS)

Circular
Office of the Principal Controller of Accounts (Fys.)
10A, Shaheed Khudiram Bose Road, Kolkata-700001

No : 1071/AN:III/MACP/Circular/Vol: III

Date: 06.10.2015

To
1. All Cs of F & A (Fys)
2. All Br. A.Os
3. All sections of M.O. including RTC
4. The Officer- I/C, A.O. OF, Nalanda, Rajgir – 803121
5. The Officer- I/C, A.O. OF (P) KORWA
6, OFB, Finance Division, Kolkata
7. The CIA, 10-A, S K Bose Road, Kolkata

Sub : Grant of First/Second/Third Financial Upgradation under Modified Assured Career Progression Scheme (MACPS) to MTS / CLKs (including IDT)/DEOs /Auditors/Sr. Auditors (including Sr. Auditor (ACP) / Hindi Translators/Stenographers/Private secretaries/Staff Car Drivers/Asst. Accounts Officers.

Please furnish names of MIS / CLK (including IDT) / DEOs Auditors /Sr. Auditors (including Sr. Auditor (ACP) / Hindi Translators / Stenographers / Private Secretaries / Stafts Car Drivers / Asst. Accounts Officers who will be eligible for consideration of first/second/third financial up gradation under MACPs between 01-04-16 and 30-09-16.

2. It is also requested to furnish LEFT OVER cases, if any.

The names of the eligible individual may be furnished in the following format:-

i, Name, Grade & A1C no.
ii. Date of Birth
iii. Date of Appointment with grade
iv. Date of 1st promotion with grade/ Date of 1st ACP/ 1st MACP
v. Date of 2nd promotion with grade/ Date of 2nd ACP/2nd MACP
vi, Certificate: Discipline, Vigilance (if any criminal case is pendinglinitiated the same may also please be informed)
vii. Remarks, if any

The reply may please be furnished on or before 13.11.2015. NII report Is also required,

(Anindya Biswas)
Sr. Accounts Officer (AN)

Authority : www.pcafys.nic.in

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