സ്ത്രീകള്‍ എങ്ങിനെ വസ്ത്രം ധരിക്കണം എന്ന് പുരുഷന്‍ നിഷ്ക്കര്‍ഷിക്കുന്നത് ശരിയോ? അല്ലെങ്കില്‍ തിരിച്ചും?

Saturday, July 30, 2011

Regulations for Husband and Wife working for Central Government



How a married couple is treated in various Central Government service matters when both Husband and Wife are serving in Central Government?
The need to have a clarity on this subject gains much significance because treatment of them could differ in each law as each one would treat them according to the intention of the particular law.
For example, both are entitled to draw HRA even if they work in the same station, and live together but not provided with Government accommodation.
But when comes to Allotment of Quarters maintained by Government, only one residence will be provided to them except in the case of Judicial separation.
This article is a compilation of regulations in various service matters in respect of Husband and Wife when both are Central Government Employees.

House Building Advance

HBA can be claimed by either of them. As per Rule 2 of HBA Rules, for the purpose of eligibility based on cost-ceiling of the house to be constructed, pay of both of them can be taken in to account. However, for the purpose of calculating the maximum amount of advance eligible under HBA, only the pay of the employee who prefers to avail HBA can be taken in to account.

Medical Attendance Rules

In non-CGHS areas, central government employees are covered by CS(MA) Rules which provide reimbursement of medical expenses incurred by the Central Government Employees. In the case of Both husband and wife working central government, to avoid double claim for same medical expenses, either Husband or Wife is permitted to make claims for self and entire family. The person who prefers to make claims under Medical Attendance Rules should be clearly mentioned in the joint declaration given by Both Husband and Wife in this regard. In the event of promotion, transfer, retirement, etc this declaration can be revised at any time. In the case of wife prefers to avail this concession for the entire family, she can either choose her parents or parents-in-law as dependents and prefer medical claim for them.

Children Education Allowance

As far as reimbursement of payment of tuition fees and hostel fees are concerned, either Husband or Wife can avail the benefit.

Family Planning Allowance

Either Husband or Wife may prefer to receive Family Planning Allowance. Since FPA is based on pay in pay band and grade pay, it will be beneficial if the employee drawing higher pay prefers to receive the same. In that case, there is no condition specified with regard to the employee who undergone family planning.

Leave Travel Concession

Husband
Wife
1. His wife,
2. His two surviving unmarried children or step children wholly dependent on him,
3. His parents and/or step mother wholly dependent on him, whether or not residing with him and
4. His unmarried minor brothers as well as unmarried, divorced, abandoned, separated from their husbands or widowed sisters residing with and wholly dependent him, provided their parents are either not alive or are themselves wholly dependent on him
5. Her wife,
6. Her two surviving unmarried children or step children wholly dependent on her,
7. Her parents and/or step mother wholly dependent on her, whether or not residing with her and
8. Her unmarried minor brothers as well as unmarried, divorced, abandoned, separated from their husbands or widowed sisters residing with and wholly dependent her, provided their parents are either not alive or are themselves wholly dependent on her
The above mentioned provision relating to family members can be separately declared and LTC for those members can be separately claimed by both Husband and Wife, subject to conditions that children will be eligible for the benefit in one particular block as members of the family of one of the parents only and that if husband or wife avails the facility as a member of the family of the other, he or she is not entitled for claiming the concession for self independently.

Travelling Allowance

Travelling Allowance allowed in the event of transfer of one or both of them simultaneously one of the spouses can prefer the claim and the other will be treated as member of family. In such situations only one lumpsum grant can be claimed.
If a husband or wife is transfered after 60 days of transfer of the spouse, but within 6 months, 50% of transfer grant is admissible. However, if both are entitled for reimbursement of cost of travel by personal car, if required they can travel seperatey and claim both of such travel expenses.

Family Pension

Either Husband or Wife is entitled for family pension in addition to own pay or pension, if the spouse dies.
In the case of demise of such husband /wife also, who was receiving family pension for the demise of his/her spouse, the child / children of the deceased parents should be granted two family pensions subject to certain limits prescribed. Please refer to Rule 54 (11), CCS (Pension) Rules in this regard.

House Rent Allowance

HRA will be paid to both husband and wife even if they work in the same station and did not avail Government Quarters. Even if one of them avails the Government residence in the same station where the other spouse is working, he/she will not be entitled for HRA.

Central Government Health Scheme

While both alongwith their family members will be eligible for medical treatement under CGHS, the spouse drawing higher pay will contribute to the Scheme. The scheme does not cover the Parents of the non-contributing employee.
However, women employees can prefer to include her parents-in-law, instead of her parents, in the family for availing CGHS.
If both Husband and Wife prefer to contribute for CGHS, parents of both will be entitled for medical benefits under CGHS.

Allotment of Residence

For the purpose of allotment of residence status of each of Husband and Wife such as designation, pay/grade pay drawn, service experience etc will be considered independently. In other words, higher status of either of two can be taken into account for priority, higher grade of residence etc. In any case both Husband and wife are entitled for allotment of one residence only except in the event of judicial separation.

Courtesy : http://www.gconnect.in/

How to claim your Income Tax refun

Have you failed to reporting some tax saving investment to your employer or did you make the investment after submitting your investment declaration to the employer? Then there is a possibility of you being eligible for a tax refund.
"A tax refund could be due to the following: tax deduction at source at a rate higher than the actual tax payable; wrong (ie, higher) estimation of income while computing advance tax liability; not reporting all investments to the employer while the employer deducts taxes on salary; and claim of exemption in tax returns," says Sonu Iyer, tax partner, Ernst & Young.
Most companies require employees to declare at the beginning of the financial year their proposed investments for tax exemptions/deductions. House rent and leave travel allowances are the common exemptions that can be claimed, while interest on housing loan, investments in PPF, NSC, ELSS, life insurance premiums, home loan principal repayment, stamp duty/registration fee, and long-term infrastructure bonds come under common deductions. Other deductions include medical insurance premium (section 80D), interest on education loan (section 80E), maintenance of disabled dependent (section 80DD), etc.
"Some employees fail to make the declaration, while some may give the details but fail to provide the relevant documentary proof within the time frame prescribed by the employer. In either case, employees can claim tax exemptions/deductions only while filing tax returns.


This results in a tax refund," says Vaibhav Sankla executive director, Adroit Tax Services. "The deduction on interest on the housing loan, based on the provisional certificate obtained from the housing finance company/bank during the financial year, is reflected in Form 16. For FY 2010-11, since the rates were on the rise, the final certificate would show a higher amount of interest for those who took loan on a variable rate. This, too, can be a reason for a tax refund claim," Sankla says. In the case of retired individuals/senior citizens, banks deduct income-tax at source if they fail to furnish declaration in Form 15G/15H for non-deduction of tax on their interest income. Further, if PAN is not provided, the deduction rate goes up to 20% from 10%.
For non-residents, banks often deduct taxes at 30.9% (or lower as per India's tax treaty with the country they reside in) on the interest earned by NRO accounts. Even tenants of non-resident landlords deduct income tax at 30.9% on the rent paid. Most nonresidents fall in either the 0% or 10% tax slab as their Indian income is limited. This means, nonresidents often claim refund of the excess tax deducted.
Some individuals pay advance tax on the capital gains they expect during the year. This can be adjusted against any capital loss they may incur later in the year. The amount of capital gain could also be lower due to indexation, deductions u/s 54/54EC/54F, incorrect cost calculation etc.

ELIGIBILITY FOR REFUND
"Taxpayers should first calculate their final tax liability in accord-inance with the tax slabs applicable to them. If the total tax liability is less than the taxes paid or deducted during the year, they would be eligible for a tax refund," says Vineet Agarwal, director — tax and regulatory services, KPMG. Ensure tax exemptions and/or deductions are mentioned correctly. In the case of a home loan, for instance, ensure the amount on the final certificate from the housing finance company is the same as in the provisional certificate you submitted to the employer.
CALCULATING REFUND
"For calculating refund, you have to calculate taxes on income after applying the applicable income tax rates. Once you arrive at the total tax payable, deduct all the tax deducted at source and advance taxes and self assessment tax paid (if any). The balance (if negative) is the refund amount," Iyer adds.
REJECTION OF TAX REFUND
The most common reason is incorrect calculation of tax payable by the taxpayer. "Refund can also be rejected if the amount shown as TDS in the returns does not match with the details in the database of the income-tax department," Agarwal of KPMG says. If you have mentioned the PAN or assessment year wrongly, then, unless corrective action is taken, the refund claim will be rejected.
TRACKING REFUND
If you filed returns online, visit tin.tin.nsdl.com/oltas/refundstatuslogin. html to know the refund status. Enter your PAN, select the assessment year and click submit to get the details. You can also send an email to itro@sbi.co.in or refunds@i ncometaxindia.gov.in for refund related queries. If you have filed the returns through a chartered accountant, you can check the refund status by contacting the SBI helpdesk or the aaykar sampark. It would be advisable to follow up with the assessing officer of the jurisdiction where the return was filed to get the correct status.
PROCESSING TIME FOR REFUND
E-filing results in quicker refunds. "Taxpayers should mention the correct bank account number if they want the refund cheque to be deposited in their account. If a taxpayer wants the refund directly credited to the bank account, then he/she should provide the MICR of the bank's branch as well," Sankla says. If you opt to receive the refund by way of cheque, ensure that you mention your permanent address in the tax return form. Else, in case you change the address before receiving the refund, the refund cheque would be returned undelivered to the I-T department. If the cheque is invalid/expired by the time it reaches you, intimate the jurisdictional office and send the cheque back to the refund banker for re-issue.
In cases of e-filing, the refund is received within two to seven months. For offline returns, it often takes anywhere between one and two years. In case you haven't received your tax refund, file an application with the grievance cell or the income-tax ombudsman. "The taxpayer should visit the tax office for follow-up action on the refund and enquire about the reasons for it not being processed. The taxpayer may also approach the assessing officer ('AO') concerned, with necessary documents. However, if no action is taken by the AO, the taxpayer can write to the jurisdictional chief commissioner with copies of the letter/s written to the assessing officer and with a copy of the tax return filed," says Agarwal.

Source: Economic Times

Office and Heart Disease

Despite the vast majority (91%) of employees believing that it is their employer's responsibility to create a healthy working environment, nearly a third (32%) of employees feels their Office actually hinders their ability to lead a healthy lifestyle, according to new independent research commissioned by the World Heart Federation and conducted by Opinion Health.

"The survey results suggest links between specific job sectors and the level of engagement in Office-wellness initiatives, or steps taken towards a heart-healthy lifestyle" explains Dr. Kathryn Taubert, Senior Science Officer, World Heart Federation. "As many of us spend over half of our waking hours at work, the Office is the ideal setting to encourage behaviour changes to minimize a person's risk of cardiovascular disease."

The largest global awareness campaign on heart disease and stroke, initiated by the World Heart Federation. Every year, approximately 17.1 million lives are claimed by the global burden of cardiovascular disease, and yet, most heart disease and stroke is preventable.The World Heart Federation and World Economic Forum are encouraging employers and employees to promote a heart-healthy Office
by adopting office-wellness programs. Such programmes encourage employees to modify their behaviour, by, for example, the promotion of physical activity via gym memberships or cycle to work schemes, or encouraging employees to stop smoking via the adoption of smoke-free Offices or the provision of smoking-cessation programs.

"Apart from having a responsibility towards employees' health, employers stand to benefit from introducing Office-wellness programmes, as they have been shown to decrease absenteeism, while increasing productivity, retention, creativity and innovation" states Olivier Raynaud, Senior Director, Global Health and Health Industries at the World Economic Forum. "During the past decade many businesses have recognized the importance of employee health and have committed to include health promotion as a priority in their corporate agenda."

The survey compares responses from employees across five job sectors in India, Mexico, Poland and Portugal.* The World Heart Federation's employee survey also revealed that of those questioned:

-- Approximately one out of ten (11%) workers do not agree that their employer supports a healthy Office, despite six out of ten employees(63%) rating support of healthy initiatives, and eight out of ten (80%) rating health insurance, as important or very important when choosing an employee

Friday, July 29, 2011

Useful Question (40) for IPO examination from indian Constitution

Compiled by
S Jaychandran , System Administrator , Mavelikara HO , Kerala ,690101 Download

Q1 Through which offer, the British Government authoritatively supported a Constituent Assembly for making the Indian Constitution

August offer
Q2 Who supported the views of the Constituent Assembly for making the Indian Constitution

Gandhiji
Q3 When did Constituent Assembly adopt a national Flag

22nd July 1947
Q4 For how many years, months and days, did the Constituent Assembly work on the Constitution of India

2 Years, 11 months and 19 Days

Q5 How many Articles and Schedules were in the First Draft Constitution presented by the Drafting Committee to the Constituent Assembly

315 Articles and 8 Schedules

Q6 In the final form of the Constitution adopted by the Constituent Assembly, how many Articles and Schedules were there—

395 Articles and 8 Schedules
Q7 When was the First Draft of the Constitution of India proposed

Oct. 1947
Q8 Who was the Chairman of the Draft Committee of the Constituent Assembly

Dr. B. R. Ambedkar
Q9 When did India become a fully Sovereign Democratic Republic

26th Jan. 1949
Q10 Who was the first Speaker of free India's first Legislature

G. V. Mavalankar

Q11 What was the name of India's First Legislature

Constituent Assembly
Q12 In the National Flag, which colour is used in the wheel

Navy Blue
Q13 When was the draft Constitution of India prepared by the Drafting Committee submitted to the President of the Constituent Assembly

21st Feb. 1948
Q14 Under which Article of the Constitution of India, Constitution of Parliament has been defined

Article 79

Q15 Under which Schedule of the Constitution every member of Parliament takes oath or affirmation

Third Schedule
Q16 Which article of the Indian Constitution mentioned the posts of Speaker and Deputy Speaker of the House of People

Article 93
Q17 When a Bill is passed by the Parliament and the President, what is the status of the name

Then it is considered as “Law”
Q18 Which constitutional organ has wider powers when emergency is in operation

Executive and Legislative
Q19 Which Articles in the Indian Constitution represent emergency provisions

Article 352-360
Q20 Which constitutional organ has the power to amend Constitution of

India Parliament
Q21 What is the nature of India's political system

Parliamentary System
Q22 Jurisdiction of the High Courts under Article 226 over service matters has been taken over by which judicial institution
Administrative Court
Q23 Under which part of the Constitution, Tribunals have been defined

Part Fifteen
Q24 What is the meaning of Foreign State as given in our Indian Constitution

Any State other than India

Q25 Article 21 of the Fundamental Rights deals with which subject


Protection of life and personal liberty
Q26 Through which constitutional amendment in article 359, it has been laid down that Fundamental Rights under articles 20 and 21 are enforceable during the operation of emergency

44th Amendment Act
Q27 Which Constitutional Article deals with `Representation of the Anglo-Indian Community' with House of the People


Article 331
Q28 Under the Indian Constitution, what does `Adult Suffrage' signify

Any Indian citizen who is of the age of 18 years and above

Q28 Under which Constitutional Article, the Election Commission is a Tribunal

Article 136(1)

Q29 How many Schedules are incorporated in the Constitution of India

12th Schedule
Q30 Who has the Authority to approve President Rule in the state

Parliament
Q31 In the Indian Constitution, which type of the Sabha is mentioned under Panchayat Raj

Gram Sabha
Q32 There is popular sovereignty in India because the Preamble to the Constitution begins with the words

We the people of India
Q33 The source of India’s sovereignty lies in the ?

Preamble to the Constitution
Q34 The Constitution of India borrowed the scheme of Indian Federation from the Constitution of
Canada
Q35 Protection of the interests of the minorities is envisaged in which articles?

29

Q36 Right to free education within certain limits is

guaranteed as a Fundamental Right
Q37 If an Indian citizen is denied a public office because of his religion, which of the following Fundamental Rights is denied to him?

Right to Equality
Q38 The total number of Fundamental duties mentioned in the Constitution is

10
Q39 What is meant by saying that India is a Secular State

Complete detachment from affairs of religion

Q40 On December 8,1986,55th Constitutional Amendment Act was passed by Lok Sabha to grant Statehood to

Arunachal pradesh
Compiled by
S Jaychandran , System Administrator , Mavelikara HO , Kerala ,690101
If you want more question or study material
Then please intimate Shankarjayac123@gmail.com or 9961464279

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Meghdoot 7.0 - Postman Update

The following error occurs after upgradation of Meghdoot 7.0 - Postman module.

" could not find stored procedure regdatanet - 2147217900"
" Error occured in registration data entry and action is cancelled by application"

Error -1

Error -2


Please execute the attached script (Postman 7.0 - Custom Script.exl) using script toll after taking a backup of postman database.

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