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:
Clarification on purchase of Air Tickets from Unauthorized Agents
To
The Secretary, OFB, ID-A, S.K. Bose Rd, Kol-01
All Sr. General Managers/All General Managers
All Sr. General Managers/All General Managers
Ordnance/ Equipments Factories.
All Group controllers & Branch AOs
All Group controllers & Branch AOs
Sub: Clarification on purchase of Air Tickets from unauthorized agents for non- entitled officials to travel by air
Kindly refer to DoP&T letter No.31011/3/2015-Estt(A.lV) dated 18/02/2016 wherein it is mentioned under points 14 & 15 that Govt employees not entitled to travel by air, may travel by any airline. However, reimbursement in such cases shall be restricted to the fare of their entitled class of train/transport or actual expense, whichever is less. In all cases whenever a Govt servant claims LTC by air, he/she is required to book the air tickets either directly through the airlines or through the approved travel agencies viz M/s Balmer Lawrie & Co. Ltd/ M/s Ashok Tours & Travels Ltd/ IRCTC. Booking of tickets through any other agency is not permissible.
This is for your information, guidance and necessary action please.
Dy.Controller
Accounts(Fys)
Accounts(Fys)
Reflection of the recurrent lapses in observing financial discipline in the Annual Performance Assessment Report (APAR)
F. No. 21011/21/2015-Estt. (A-II)
Government of India
Ministry of Personnel, P. G. and Pensions
Department of Personnel & Training
North Block, New Delhi-110001
Dated: 16th/18th January, 2017
Office Memorandum
Subject: Recommendation of the Public Accounts Committee regarding reflection of the recurrent lapses in observing financial discipline in the Annual Performance Assessment Report (APAR).
The Public Accounts Committee in its Nineteenth Report (16th Lok Sabha) (PAC) on Excess over Voted Grants and Charged Appropriations (2012 -13) which was presented to Lok Sabha on 29th April, 2015 has, inter-alia, recommended in its recommendation no. 21 that:"the Department of Personnel & Training to look into that the recurrent lapses in observing financial discipline should be reflected in the Annual Performance Appraisal Report of the budget controlling authorities as well as the Financial Advisors of the Ministry/Department concerned so as to ensure strict adherence to the financial discipline thereby reducing the recurrent phenomenon of excess expenditure to the barest minimum, if not, eliminated altogether.2. The matter has been examined in this Department. There already exist various tools in the existing PAR formats to assess the attributes and performance of the officers by reporting, reviewing and accepting authorities including observance of financial discipline. Therefore, whenever instances of recurring financial lapses come to light, these may be brought to the attention of the Reporting/Reviewing/Accepting Authority so that they may include these instances in the PAR of the officer of the relevant year.
3. Hindi Version will follow.(N. Sriraman)Director (E-II)All Ministries/Departments of the Govt. India
LTC Claims for the Period from 28.11.2015 to 31.05.2016 can be allowed - Central Civil Services (Leave Travel Concession) Rules, 1988 — Relaxation to travel by private airlines to visit Jammu & Kashmir.
No.31011/7/2014-Estt.(A-IV)
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel and Training
Establishment A-IV Desk
North Block, New Delhi-110 001
Dated: January 13, 2017
OFFICE MEMORANDUM
Subject:- Central Civil Services (Leave Travel Concession) Rules, 1988 — Relaxation to travel by private airlines to visit Jammu & Kashmir.
The undersigned is directed to refer to this Ministry’s O.M. of even no. dated 28.11.2014 on the subject noted above and to say that vide aforesaid O.M., facility to travel on LTC by private airlines to Jammu & Kashmir (J&K) under the special dispensation scheme was allowed for a period of one year. This facility ended w.e.f. 28.11.2015 and was re-introduced on 01.06.2016.
2. Many references have been received about Govt. Employees who had inadvertently travelled by private airlines to J&K during the gap period, i.e. from 28.11.2015 to 31.05.2016, under the impression that the facility was still operational and were later facing difficulties in settlement of their LTC claims.
3. The issue has been examined in consultation with the Department of Expenditure and Ministry of Civil Aviation. In relaxation to this Department’s O.M. of even no. dated 28.11.2014, it has been decided to allow the claims of those Government employees who had travelled by private airlines to Jammu & Kashmir on LTC during the gap period of 28.11.2015 – 31.05.2016. This shall be subject to the condition that tickets have been booked through the authorised modes and at LTC-80 fare or less and other conditions prescribed in DoPT’s O.M. No. 31011/7/2014-Estt.A-IV dated 28.11.2014.
(Surya Narayan Jha)
Under Secretary to the Government of India
Extension CGHS facilities to P&T pensioners
29th SCOVA meeting under the chairmanship of Hon’ble MOS(PP) – Action Taken Report on the Minutes of the 28th SCOV A meeting held under the Chairmanshipof Hon’ble MOS(PP) on 27.06.2016
Mini try of Personnel, Public Grievances and Pensions (Department of Pension & Pensioners Welfare)
Para 4(iv) of the minutes:- Extension CGHS facilities to P&T pensioners
The representatives of Ministry of Health and Family Welfare informed that the 7th CPC has recommended that all Postal Dispensaries should be covered with CGHS. It was decided to await the decision of the Government within a month.
(Action:- Ministry of Health and Family Welfare)
Ministry of Health and Family Welfare
The decision of the Government on the recommendations of 7th CPC is still awaited.
DoPPW
Ministry of Health & Family Welfare to indicate latest status during the meeting a to where the matter is pending. The Ministry of Health and Family Welfare has also been reminded on the same vide DoPPW OM dated 04.01.2017 to expedite the matter.
Representation of Defence Civilian Employees’ Federations regarding misinterpretation of Revised Pay Rules 2016 leading to incorrect pay fixation of employees
Immediate
Government of India
Ministry of Defence
Department of Defence
D(civ-I)
Subject: Representation of Defence Civilian Employees’ Federations regarding misinterpretation of Revised Pay Rules 2016 leading to incorrect pay fixation of employees – reg.
The Defence Civilian Employees’ Federation have reported that the Accounting Authorities in the Defence Estts. are misinterpreting the provisions of CCS(RP) Rules, 2016 leading to anomalies pay fixation of the defence employees. The Federations have demanded that clarification may be issued to the Defence Estts. to enable them to issue correct pay fixation orders of the employees, on the basis of the options exercised by them.
2. Taking into account these reports, MoD has sent a proposal to MoD(Finance) to seek clarification about the manner of fixation of pay through illustations prepared by this office. The said proposal for seeking clarification has been sent to MoD(Fiance) on 5.12.2016. A copy of this proposal is enclosed for information. In view of the complaints of incorrect pay fixation in defence establishments, it is requested that the clarification on this subject from Ministry of Finance/MoD(Finance) may please be awaited so that the pay fixation of the employees could be issued on the basis of right position. This position may please be communicated to various Accounting Authorities under the Contral of CGDA to avoid any inconsistencies in the matter of pay fixation.
sd/-
(Pawan Kumar)
Under Secretary
REFLECTION OF THE RECURRENT LAPSES IN OBSERVING FINANCIAL DISCIPLINE IN THE ANNUAL PERFORMANCE ASSESSMENT REPORT (APAR) CLICK HERE FOR DETAILS
CLARIFICATION REGARDING TIMELY PAYMENT OF GPF FINAL PAYMENT TO THE RETIRING GOVERNMENT SERVANT – DOPT ORDERC.
No.3/3/2016-P&PW (F)
Ministry of Personnel, PG & Pensions
Department of Pension & Pensioners’ Welfare
Desk-F
Ministry of Personnel, PG & Pensions
Department of Pension & Pensioners’ Welfare
Desk-F
3rd Floor, Lok Nayak Bhavan,
Khan Market, New Delhi-110003
Dated 16th January 2017.
Khan Market, New Delhi-110003
Dated 16th January 2017.
OFFICE MEMORANDUM
Subject: Clarification regarding timely payment of GPF final payment to the retiring Government servant – regarding
During review meetings held to evaluate the status of implementation of Bhavishya with Ministries/Departments, it was observed that GPF final payment in many cases is not being paid to the retiring Government servants immediately on retirement from service leading to payment of interest for the delayed period.
2. Rule 34 of General Provident Fund (Central Service) Rules clearly provides that when the amount standing at the credit of a subscriber in the General Provident Fund becomes payable, it shall be the duty of the Accounts Officer to make payment. The authority for the amount payable is to be issued at least a month before the date of superannuation, but payable on the date of superannuation. It may be noted that the requirement of submitting a written application by the retiring Govt. servant for GPF final payment has been dispensed with vide this Department’s Notification No.20(12)/94-P&PW (E) dated 15.11.1996 and notified under S.O NO.3228 dated 23.11.19963. As per Rule 11(4) of GPF Rules, in case the GPF balance is not paid on retirement, interest on the GPF balance is required to be paid for the period beyond the date of retirement also. While interest for the first six months beyond retirement can be allowed by the PAO in the normal course, approval of Head of the accounts office is required for payment of interest beyond six months and that of Controller of Account/Financial Adviser beyond a period of one year.
4. To ensure timely final payment of GPF, and to avoid unnecessary financial burden on account of interest beyond retirement, it has now been decided that every case, in which payment of interest on General Provident Fund becomes necessary in terms of Rules 11(4) of GPF Rules, 1960, shall be put up for consideration to the Secretary of the Administrative Ministry/Department. In all such cases the Secretary of the Administrative Ministry/Department will fix responsibility at all levels to take appropriate action against the Government servant or servants who are found responsible for the delay in the payment of General Provident Fund.
5. This issues with the concurrence of the Ministry of Finance, Department of Expenditure, vide their 10 NO.187/EV/2016 dated 2th September 2016.
6. Hindi version will follow.
(Seema Gupta)
Director
Director
The Department of Posts started the process to fill up the vacant GDS posts by adopting online procedure.
First it starts in four pilot Circles and early in other Circles.
Instructed all Circles to identify GDS vacancies after fill up the vacancies with eligible Casual Labourers by manual procedure.
