SENIORITY OF DIRECT RECRUITS AND PROMOTEES

SENIORITY OF DIRECT RECRUITS AND PROMOTEES

(MHA O.M.No.9/11/55-RPS dated 22.12.59)

2.1 The relative seniority of all direct recruits is determined by the order of merit in which they are selected for such appointment on the recommendations of the U.P.S.C or other selecting authority, persons appointed as a result of an earlier selection being senior to those appointed as a result of a subsequent selection.

2.2 Where promotions are made on the basis of selection by a D.P.C., the seniority of such promotees shall be in the order in which they are recommended for such promotion by the Committee. Where promotions are made on the basis of seniority, subject to the rejection of the unfit, the seniority of persons considered fit for promotion at the same time shall be the same as the relative seniority in the lower grade from which they are promoted. Where, however, a person is considered as unfit for promotion and is superseded by a junior such persons shall not, if he is subsequently found suitable and promoted, take seniority in the higher grade over the junior persons who had superseded him.

2.3 Where persons recruited or promoted initially on a temporary basis are confirmed subsequently in an order different from the order of merit indicated at the time of their appointment, seniority shall follow the order of confirmation and not the original order of merit.

2.4.1 The relative seniority of direct recruits and of promotee shall be determined according to the rotation of vacancies between direct recruits and promotees which shall be based on the quota of vacancies reserved for direct recruitment and promotion respectively in the Recruitment Rules.

2.4.2 If adequate number of direct recruits do not become available in any particular year, rotation of quotas for the purpose of determining seniority would take place only to the extent of the available direct recruits and the promotees. [DPT OM No.35014/2/80-Estt.(D) dt.7.2.86].
In other words, to the extent direct recruits are not available the promotees will be bunched together at the bottom of the seniority list below the last position upto which it is possible to determine seniority, on the basis of rotation of quotas with reference to the actual number of direct recruits who become available. The unfilled direct recruitment quota vacancies would, however, be carried forward and added to the corresponding direct recruitment vacancies of the next year (and to subsequent years where necessary) for taking action for direct recruitment for the total number according to the usual practice. Thereafter in that year while seniority will be determined between direct recruits and promotees, to the extent of the number of vacancies for direct recruits and promotees as determined according to the quota for that year, the additional, direct recruits selected against the carried forward vacancies of the previous year would be placed en-bloc below the last promotee (or direct recruit as the case may be), in the seniority list based on the rotation of vacancies for that year. The same principle holds good for determining seniority in the event of carry forward, if any, of direct recruitment or promotion quota vacancies (as the case may be) in the subsequent year.
ILLUSTRATION:
Where the Recruitment Rules provide 50% of the vacancies of a grade to be filled by promotion and the remaining 50% by direct recruitment, and a assuming there are ten vacancies in the grade arising in each of the year 1986 and 1987 and that two vacancies intended for direct recruitment remain unfilled during 1986 and they could be filled during 1987, the seniority position of the promotees and direct recruits of these two years will be as under:

	1986		1987
1.	P1	9.	P1
2.	D1	10.	D1
3.	P2	11.	P2
4.	D2	12.	D2
5.	P3	13.	P3
6.	D3	14.	D3
7.	P4	15.	P4
8.	P5	16.	D4
		17.	P5
		18.	D5
		19.	D6
		20.	D7

2.4.3 In order to help the appointing authorities in determining the number of vacancies to be filled during a year under each of the methods of recruitment prescribed, a Vacancy Register giving a running account of the vacancies arising and being filled from year to year may be maintained in the proforma enclosed.
2.4.4 With a view to curbing any tendency of under-reporting/suppressing the vacancies to be notified to the concerned authorities for direct recruitment, it is clarified that promotees will be treated as regular only to the extent to which direct recruitment vacancies are reported to the recruiting authorities on the basis of the quotas prescribed in the relevant recruitment rules. Excess promotees, if any, exceeding the share failing to the promotion quota based on the corresponding figure, notified for direct recruitment would be treated only as ad-hoc promotees.
Source Document : http://www.persmin.nic.in/DOPT/Seniority_Instructions_Guidelines/Seniority_Instructions_Guidelines_Page_44_48.pdf

Source: www.persmin.nic.in & http://90paisa.blogspot.com/

SENIORITY OF DIRECT RECRUITS AND PROMOTEES

SENIORITY OF DIRECT RECRUITS AND PROMOTEES

(MHA O.M.No.9/11/55-RPS dated 22.12.59)

2.1 The relative seniority of all direct recruits is determined by the order of merit in which they are selected for such appointment on the recommendations of the U.P.S.C or other selecting authority, persons appointed as a result of an earlier selection being senior to those appointed as a result of a subsequent selection.

2.2 Where promotions are made on the basis of selection by a D.P.C., the seniority of such promotees shall be in the order in which they are recommended for such promotion by the Committee. Where promotions are made on the basis of seniority, subject to the rejection of the unfit, the seniority of persons considered fit for promotion at the same time shall be the same as the relative seniority in the lower grade from which they are promoted. Where, however, a person is considered as unfit for promotion and is superseded by a junior such persons shall not, if he is subsequently found suitable and promoted, take seniority in the higher grade over the junior persons who had superseded him.

2.3 Where persons recruited or promoted initially on a temporary basis are confirmed subsequently in an order different from the order of merit indicated at the time of their appointment, seniority shall follow the order of confirmation and not the original order of merit.

2.4.1 The relative seniority of direct recruits and of promotee shall be determined according to the rotation of vacancies between direct recruits and promotees which shall be based on the quota of vacancies reserved for direct recruitment and promotion respectively in the Recruitment Rules.

2.4.2 If adequate number of direct recruits do not become available in any particular year, rotation of quotas for the purpose of determining seniority would take place only to the extent of the available direct recruits and the promotees. [DPT OM No.35014/2/80-Estt.(D) dt.7.2.86].
In other words, to the extent direct recruits are not available the promotees will be bunched together at the bottom of the seniority list below the last position upto which it is possible to determine seniority, on the basis of rotation of quotas with reference to the actual number of direct recruits who become available. The unfilled direct recruitment quota vacancies would, however, be carried forward and added to the corresponding direct recruitment vacancies of the next year (and to subsequent years where necessary) for taking action for direct recruitment for the total number according to the usual practice. Thereafter in that year while seniority will be determined between direct recruits and promotees, to the extent of the number of vacancies for direct recruits and promotees as determined according to the quota for that year, the additional, direct recruits selected against the carried forward vacancies of the previous year would be placed en-bloc below the last promotee (or direct recruit as the case may be), in the seniority list based on the rotation of vacancies for that year. The same principle holds good for determining seniority in the event of carry forward, if any, of direct recruitment or promotion quota vacancies (as the case may be) in the subsequent year.
ILLUSTRATION:
Where the Recruitment Rules provide 50% of the vacancies of a grade to be filled by promotion and the remaining 50% by direct recruitment, and a assuming there are ten vacancies in the grade arising in each of the year 1986 and 1987 and that two vacancies intended for direct recruitment remain unfilled during 1986 and they could be filled during 1987, the seniority position of the promotees and direct recruits of these two years will be as under:

	1986		1987
1.	P1	9.	P1
2.	D1	10.	D1
3.	P2	11.	P2
4.	D2	12.	D2
5.	P3	13.	P3
6.	D3	14.	D3
7.	P4	15.	P4
8.	P5	16.	D4
		17.	P5
		18.	D5
		19.	D6
		20.	D7

2.4.3 In order to help the appointing authorities in determining the number of vacancies to be filled during a year under each of the methods of recruitment prescribed, a Vacancy Register giving a running account of the vacancies arising and being filled from year to year may be maintained in the proforma enclosed.
2.4.4 With a view to curbing any tendency of under-reporting/suppressing the vacancies to be notified to the concerned authorities for direct recruitment, it is clarified that promotees will be treated as regular only to the extent to which direct recruitment vacancies are reported to the recruiting authorities on the basis of the quotas prescribed in the relevant recruitment rules. Excess promotees, if any, exceeding the share failing to the promotion quota based on the corresponding figure, notified for direct recruitment would be treated only as ad-hoc promotees.
Source Document : http://www.persmin.nic.in/DOPT/Seniority_Instructions_Guidelines/Seniority_Instructions_Guidelines_Page_44_48.pdf

Source: www.persmin.nic.in & http://90paisa.blogspot.com/

Issue of School Passes to Railway Employees

RBE No.101/2011

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

No.E(W)2010/PS 5-1/11

New Delhi, dated 04.07.2011.

The General Managers,
All Zonal Railways & Production Units, etc.

Sub: Issue of School Passes.

The matter regarding issue of School Passes to Railway employees well in advance for securing reservation in trains and also prescribing the validity period thereon has been engaging the attention of this Ministry for quite sometime.

2. The matter has been examined and it has been decided that on the lines of Privilege Passes/PTOs, School Passes may also be issued upto 4 months in advance as per the request of the employee. However, the reasonable validity period for undertaking journeys on these passes may be decided by the pass issuing authority in each case depending upon the requirement of the occasion viz, distance involved, whether guardian is included or the student has to travel alone, whether request is for full set pass or half set pass, duration of the stay where the institution is located etc.

3. Accordingly in exercise of the powers conferred by the proviso to Article 309 of the Constitution, the President is pleased to direct that the provisions regarding School Pass in Schedule-III of the Railway Servants (Pass) Rules, 1986 (Second Edition, 1993) be amended as per Advance Correction Slip No.70 attached.

(Debasis Mazumdar)
Joint Director Estt. (Welfare)
Railway Board

Source: AIRF

[http://airfindia.com/Orders_11/School%20Pass%20RBE%20101_04.07.11.pdf]

TAX STRUCTURE IN INDIA- REALLY FUNNY

TAX STRUCTURE IN INDIA

M.Peer Mohamed Sardhar

1) Qus. : What are you doing?

Ans.: Business.

Tax: PAY PROFESSIONAL TAX!

2) Qus. : What are you doing in Business?

Ans.: Selling the Goods.

Tax: PAY SALES TAX!!

3) Qus. : From where are you getting Goods?

Ans.: From other State/Abroad

Tax: PAY CENTRAL SALES TAX, CUSTOM DUTY & OCTROI!

4) Qus. : What are you getting in Selling Goods?

Ans.: Profit.

Tax: PAY INCOME TAX!

5) Qus. : Where you Manufacturing the Goods?

Ans.: Factory.

Tax: PAY EXCISE DUTY!

6) Qus. : Do you have Office / Warehouse/ Factory?

Ans.: Yes

Tax: PAY MUNICIPAL & FIRE TAX!

7) Qus. : Do you have Staff?

Ans.: Yes

Tax: PAY STAFF PROFESSIONAL TAX!

Qus. : Doing business in Millions?

Ans.: Yes

Tax: PAY TURNOVER TAX!

9) Qus. : Are you taking out over 25,000 Cash from Bank?

Ans.: Yes, for Salary.

Tax: PAY CASH HANDLING TAX!

10) Qus. : Where are you taking your client for Lunch & Dinner?

Ans.: Hotel

Tax: PAY FOOD & ENTERTAINMENT TAX!

11) Qus. : Are you going Out of Station for Business?

Ans.: Yes

Tax: PAY FRINGE BENEFIT TAX!

12) Qus. : Have you taken or given any Service/s?

Ans.: Yes

Tax : PAY SERVICE TAX!

13) Qus. : How come you got such a Big Amount?

Ans.: Gift on birthday.

Tax: PAY GIFT TAX!

14) Qus. : Do you have any Wealth?

Ans.: Yes

Tax: PAY WEALTH TAX!

15) Qus. : To reduce Tension, for entertainment, where are you going?

Ans.: Cinema or Resort.

Tax: PAY ENTERTAINMENT TAX!

16) Qus. : Have you purchased House?

Ans.: Yes

Tax : PAY STAMP DUTY & REGISTRATION FEE !

17) Qus. : How you Travel?

Ans.: Bus

Tax: PAY SURCHARGE!

1 Qus. : Any Additional Tax?

Ans.: Yes

Tax: PAY EDUCATIONAL, ADDITIONAL EDUCATIONAL & SURCHARGE ON ALL THE CENTRAL GOVT.’s TAX !!!

19) Qus. : Delayed any time Paying Any Tax?

Ans.: Yes

Tax: PAY INTEREST & PENALTY!

source-http://www.citehr.com/44550-tax-structure-india.html

Union Council of Ministers after July 12, 2011 reshuffle

Union Council of Ministers after July 12, 2011 reshuffle

Dr Manmohan Singh : Prime Minister and also in-charge of the Ministries/Departments not specifically allocated to the charge of any Minister viz, Personnel, Public Grievances & Pensions; Planning; Department of Atomic Energy and Department of Space

Cabinet Ministers

Pranab Mukherjee : Finance

Sharad Pawar : Agriculture; Food Processing Industries

A K Antony : Defence
P Chidambaram : Home Affairs
S M Krishna : External Affairs

Virbhadra Singh : Micro, Small and Medium Enterprises

Vilasrao Deshmukh : Science and Technology and Earth Sciences

Ghulam Nabi Azad : Health and Family Welfare

Sushil Kumar Shinde : Power

M Veerappa Moily : Corporate Affairs

Dr Farooq Abdullah : New and Renewable Energy

S Jaipal Reddy : Petroleum and Natural Gas

Kamal Nath : Urban Development

Vayalar Ravi : Overseas Indian Affairs; Civil Aviation.

Ambika Soni : Information and Broadcasting

Mallikarjun Kharge : Labour and Employment

Kapil Sibal : Human Resource Development;
Communications and Information Technology.

Anand Sharma : Commerce and Industry; Textiles

C P Joshi : Road Transport and Highways

Kumari Selja : Housing and Urban Poverty Alleviation; Culture

Subodh Kant Sahay : Tourism

G K Vasan : Shipping

P K Bansal : Parliamentary Affairs; Water Resources

Mukul Wasnik : Social Justice and Empowerment

M K Alagiri : Chemicals and Fertilizers

Praful Patel : Heavy Industries and Public Enterprises

Shriprakash Jaiswal : Coal

Salman Khurshid : Law and Justice; Minority Affairs

V Kishore Chandra Deo : Tribal Affairs and Panchayati Raj

Beni Prasad Verma : Steel

Dinesh Trivedi : Railways

Jairam Ramesh : Rural Development.

Ministers of State (Independent Charge)

Dinsha J Patel : Mines

Krishna Tirath : Women and Child Development

Ajay Maken : Youth Affairs and Sports

Prof K V Thomas : Consumer Affairs, Food and Public Distribution

Srikant Jena : Statistics and Programme Implementation and
Minister of State in the Ministry of Chemicals
and Fertilisers

Jayanthi Natarajan : Environment and Forests

Paban Singh Ghatowar : Development of North Eastern Region

Gurudas Kamat : Drinking Water and Sanitation Ministers of State

Ministers of State

E Ahamed : External Affairs; HRD

Mullappally Ramachandran : Home Affairs

V Narayanasamy : Personnel, Public Grievances
and Pensions; PMO

Jyotiraditya Madhavrao Scindia: Commerce and Industry

D Purandeswari : HRD

K H Muniappa : Railways

Panabaka Lakshmi : Textiles

Namo Narain Meena : Finance

M M Pallam Raju : Defence

Saugata Ray : Urban Development

S S Palanimanickam : Finance.

Jitin Prasada : Road Transport and Highways

Preneet Kaur : External Affairs

Harish Rawat : Agriculture and Food Processing Industries;
Parliamentary Affairs

Bharatsinh Solanki : Railways

Mahadev S Khandela : Tribal Affairs

Sisir Adhikari : Rural Development

Sultan Ahmed : Tourism

Mukul Roy : Shipping

Choudhury Mohan Jatua : Information and Broadcasting

D Napoleon : Social Justice and Empowerment

S Jagathrakshakan : Information and Broadcasting

S Gandhiselvan : Health and Family Welfare

Tusharbhai Chaudhary : Road Transport and Highways

Sachin Pilot : Communications and Information Technology

Prateek Prakashbapu Patil : Coal

R P N Singh : Petroleum and Natural Gas; Corporate Affairs

Vincent Pala : Water Resources; Minority Affairs

Pradeep Jain : Rural Development

Agatha Sangma : Rural Development

Ashwani Kumar : Planning; Science and Technology and
Earth Sciences

K C Venugopal : Power

Sudip Bandyopadhyay : Health and Family Welfare

Charan Das Mahant : Agriculture and Food Processing Industries

Jitendra Singh : Home Affairs

Milind Deora : Communications and Information Technology

Rajeev Shukla : Parliamentary Affairs.

Policy to be followed in case where persons refuse promotion to a higher grade

Copy of Office Memorandum No.1/3/69-Estt(D) dated 22nd November, 1975 from Cabinet Secretariat, Department of Personnel and A.R.

Subject:- Policy to be followed in case where persons refuse promotion to a higher grade.

The undersigned is directed to say that cases occasionally arise when government servants offered promotion to a higher post refuse to accept the promotion, for personal reasons. Such refusal of promotion may in many cases create administrative difficulties and government work may also suffer. The question as to what action should be taken in cases where government servants refuse promotion to a higher grade, has been considered in this department and it has been decided that such cases may be dealt with in the manner indicated in the subsequent paragraphs...

2. When a government servant does not want to accept a promotion which is offered to him, he may make a written request that he may not be promoted and the request may be considered by the appointing authority, taking relevant aspects into consideration. where the reasons adduced by the persons concerned for such refusal ordinarily meet the requirements of the case if the next person in the select list were promoted. However, since it may not be administratively possible or desirable to offer appointments, to the persons who initially refused promotion, on every occasion on which a vacancy arises during the period of validity of the panel, no fresh offer of appointment on promotion should be made in such cases for a period of six months from the date of refusal of first promotion. Government servants refusing promotion for reasons acceptable to the appointing authority will, on eventual promotion to the higher grade, lose seniority vis-a-vis their erstwhile juniors promoted to the higher grade earlier than they, irrespective of whether the posts in question are filled by selection or otherwise.

3. The above mentioned policy will not apply where adhoc promotions against short-term vacancies are refused.

4. It is requested that Ministry of Finance etc. may bring these instructions to the notice of all persons employed under them including those in attached and subordinate offices. In so far as the persons belonging to the Indian Audit and Accounts Department are concerned, these instructions are being issued in consultation with the Comptroller and Auditor General of India.

sd/-
(S.Krishnan)
Director

Source: www.persmin.nic.in & http://90paisa.blogspot.com/


Download

Appeal for Urgent Financial Help

Appeal for Urgent Financial Help

Sri Prasanna Kumar Behera, ASP(OD), Puri Division has undergone surgery of malignant parts in his stomach and abdomen which have tested positive for cancer. Due to particular nature of the disease he has taken treatment in Hemlata Hospitals Pvt. Ltd., Bhubaneswar which is a private hospital for which no medical advance could be provided by the Department.

Expense on his medical treatment is huge. Sri Behera’s family is running with acute shortage of finance to meet the cost of expensive medical treatment. Members are requested to come forward to provide financial assistance whatever possible on their part at this critical moment. Members are requested to send their donations to the following address so that the amount can be paid to Sri Behera’s family through the Association in the same manner it was done in the case of Late Ajay Kumar Patra.

Sri Pitabasa Jena, Treasurer , All India Association of IPs and ASPs, Orissa Circle Branch, Bhubaneswar 751001.

The names of the donors with quantity donated will be posted in this blog for information of all concerned.

Source : http://ipasporissa.blogspot.com/

Health & Hygiene Office

Health & Hygiene Office

In this day and age of virulent flu strains and other Infectious disease outbreaks, it should be no secret that the public is concerned about cleanliness and hygiene.(The flu and the common cold were the health issues that 80 percent of people in a recent survey said they were most concerned about.) In fact, people go to such great lengths to avoid germs that they perform like contortionists in public toilets – flushing toilets with their feet, pushing doors open with their shoulders, dispensing towels with their elbows, and doing anything necessary to avoid germ-laden surfaces. For office building in-charge, this heightened germ awareness means it’s more important than ever to provide sanitary and hygienic

working conditions for staff.

In The Toilet

Nothing says “unhygienic” more than a dirty toilet. Unfortunately, office building Toilets don’t rate high on the public toilet cleanliness scale, according to a survey in which only 18 percent of people polled chose office building toilets as

the most clean and hygienic (compared to 42 percent who chose public toilets in hotels). A separate survey supports this: whether it’s from paper litter on the floor,noxious odors, or lackadaisical cleaning, dirty toilets topped the list of office building staff complaints.

A couple of quick tips to keep germs at bay in your section…

• Identify “hot zones” for germ transmission.

The toilet, the floor surrounding the toilet, the sink and counter, and high-touch objects such as handles and levers (found everywhere from water faucets and paper towel dispensers to the door you open on the way out of the toilet) can all harbor germs just waiting for the next pair of clean and unsuspecting hands to pick them up.

Tip: According to one of the seminal

studies on microorganisms in public toilets, the hot water tap may be more likely to harbor germs than even the toilet seat!

• Stop germ transmission in its tracks by employing no-touch systems. No-touch technology can be employed in toilet flushers,water faucets, and dispensers for toilet paper, soap and hand towels. No-touch technology is especially crucial for hand towel dispensers, since towels are typically used once hands are clean, after having been washed and rinsed.

That is the most important time for staff not to touch potentially germ-laden surfaces.

Tip:Look for towel and tissue dispensing systems with “interleaved” paper, so users only need to touch the towel or toilet paper they use without fishing around inside the dispenser, thus reducing the risks of contamination. Or look for completely “touchless” roll towel dispensers that don’t have levers or cranks.

• Encourage proper handwashing. Handwashing is one of the best ways to prevent the spread of infectious diseases. Educate staff on the importance of proper handwashing.

Tip: Make sure there’s always plenty of mild hand soap and soft, absorbent hand towels in every toilet. Nothing is more disconcerting to people who want to “do the right thing” by washing up, only to find no handwashing supplies. If supply run-out is a problem, consider a high-capacity dispenser and remember – high-capacity doesn’t need to mean industrial. Find a high-volume dispenser that lends a

little class to your toilets.

Around The Office

Although 39 percent of office workers polled in a recent survey said they want their administration to establish a policy requiring employees with contagious infections or diseases to stay home from work until they’re better, the fact is

that people do come to work when they’re sick.However, there are some easy things that building owners and Head of Office can do to help stem the spread of infections….

• Identify “hot zones” for germ transmission.-Just as in toilets, germs can be spread any time someone touches something that has been touched by someone else. Desks,phones, elevator buttons, and door handles are just some of the commonly touched surfaces that can serve as a link in the transmission of germs. Proper surface sanitation and hand

hygiene are crucial elements in the fight against germ transmission.

Tip: Choose a surface sanitizing system that’s portable and easy to carry for spot-cleaning activities, particularly important during peak cold and flu times. And to help staff keep their hands sanitized and free from germs,provide alcohol gel hand sanitizers, which can be found in a variety of pump or wall-mounted dispensers for use throughout the building, especially in high-traffic areas.

• Don’t forget the break room- This can be an ideal spot for the spread of germs, including foodborne illness germs. Giving tenants handand surface-sanitizing products can help avoid problems with cross-contamination.

Tip: Provide canisters of disposable surface sanitizer wipes for staff to wipe down food contact surfaces. If the break room doesn’t have a sink, install alcohol gel hand sanitizers. If it does have a sink, post handwashing reminders so staff wash up before they eat.

Includes some common-sense measures anyone can apply to help lessen the severity of colds, the flu and other infections that can be spread via respiratory droplets or hand contact.

Ideas include:-- Instructing people with symptoms of a respiratory infection to cover their noses and mouths with a tissue when coughing or sneezing.- Making hand hygiene products and tissues available.

- Providing designated containers for disposal of used tissues.

Tip: During the height of cold and flu season, create a “staff care package” with lotionized facial tissue, for extra comfort against

sore, runny noses and portable hand sanitizer gels,for on-the-spot de-germing.

Courtesy : http://tkbsen.blogspot.com/

Checklist for exemption from filing IT returns

It's time to file your income tax returns for the year 2010-11. In the current year, the Central Board of Direct Taxes (CBDT) has exempted certain segments of taxpayers from filing tax returns. However, there are certain conditions attached in order to be eligible for the exemption. So, before deciding on not filing the income tax returns, you need to be aware of the conditions. You may also be required to file the income tax returns, even if the income is less than Rs 5 lakh.

According to the amendment, salaried individuals with a taxable income of less than Rs 5 lakh will not have to file income tax returns in the current assessment year. The finance ministry has issued a notification to this effect. This was announced by the finance minister in the Union Budget speech for 2011-12. As such, individuals with a total taxable salary income of less than Rs 5 lakhs in the financial year 2010-11, after allowing all deductions, will be exempt from filing tax returns this year.

Some conditions to be met:

Salary only source of income

An employee will be required to declare his permanent account number (PAN) to his employer and obtain a certificate of tax deductions in Form No 16. Another condition is that an individual should not have any income from sources other than his salary. He should have earned income only in the form of salary and savings bank interest.

So, if you have income from fixed deposits, mutual funds, shares, property etc, you will be required to file the returns.

Single employer

It is to be noted that the entire income of an individual must accrue from a single employer. In case an individual has changed jobs or worked in two or more jobs, he will have to file the IT returns even if his total salary income is below Rs 5 lakhs during the year.

No interest income over Rs 10K

Another condition is the earnings from interest. In case a person has interest income of more than Rs 10,000 from his savings deposits, he cannot claim the exemption from filing returns. However, in case he has interest income of less than Rs 10,000, he will need to declare it to his employer and have the tax deducted, so as to be eligible for the exemption.

Not applicable in case of refund claim

In case an individual wants to claim a refund, he will have to file the returns. There is no escaping from filing returns in case one has paid excess tax and wishes to claim a refund. The exemption will not be applicable in cases where notices are issued for filing the income tax returns under Section 142(1), Section 148, Section 153A or Section 153C of the Income Tax Act.

Not applicable in case of loss claim

In case one has incurred some losses or has carried forward losses of any prior year, under any year, he will be required to file his returns before the due date. He cannot claim exemption. Else he will forfeit the right to carry forward the losses.

So, persons receiving salary from more than one employer, having income from sources other than salary and interest income from a savings bank account, or having refund claims will not be covered under the scheme. One should check these conditions first and then take the decision of not filing returns.

Source:ET & http://centralgovernmentemployeesportal.blogspot.com

Model Questions for IPO Examination - Question No 146-159 FRSR Part I

Q146 What is meant by FRSR a. Financial Rule and Service Rule b. Fundamental Rules and Service Rules c. Fundamental Rules and Supplementary Rules

Q147 The Fundamental rules shall come into force with effect from ----------------- a. 1st January 1970 b. 1st January 1922 c. 1st January 1975

Q148 The fundamental Rules apply subject to the provisions of Rule 3 to all ------------ a. Government officials b. Citizen of India

Q149 what option was given by president of India to the government service from 1st July 1976 a. option to continue to be governed by provision of civil services regulations or come over to fundamental rules b option to continue to be governed by provision of civil services regulations c . None of the above

Q150 The option in respect of fundamental rules which was selected by non –gazetted staff may be recorded in ----------- a. option may be recorded in service Book b. option may be forwarded to account officer c . Both

Q151 GPF rules 1960 can be amended time to time The above said statement is a. true b. false

Q152 From the following action , which action is not re delegate to subordinate authorities ? a . action related with creation of Post . b. appointing a government servant c. issue order related with changes of allowance

Q153 --------------- of the constitution is based for appointing administrator of union territory a. article 239 b . article 240 c. article 241

Q 154 Travelling allowance may be considered as ------------- a. Special allowance b. Compensatory Allowance c. Both

Q154 A government servant is under training then it will considered as he is under duty a. The statement is correct b. the statement is incorrect

Q155 For departmental promotion examination a government official is granted leave. Then leave period is calculated on what basis? a. duration of examination b. duration of examination plus minimum period required for journey to and from the examination centre nearest to headquarters station c. duration of examination plus minimum period required for journey to and from the examination centre to candidate’s home

Q156 A Government servant attend in departmental examination may considered as duty then the official should report his/her office after the examination The above said statement a. True b . False

Q157 Halts necessitated by breakdown of communication while government servant is on transfer or training Is it possible to grant all such halts considered as duty a. No b Yes

Q158 From the following allowance which is considered as recurring Honorarium? a. Over time allowance b. TA c. Honorarium for examination

Q159 Number of persons so entitled is more than the posts available then lien will be given on------------ basis a. Junior most person in the grade will be liable to be reverted b . Senior most person in the grade will be liable to reverted c . None of the above

Please visit nfpemavelikaradivision.blogspot.com If you want more question please intimate your email ID to me My email id shankarjayac123@gmail.com Mobile No – 9961464279