From:

BIJOLI GHOSH

Flat No. 164/D1/A-7,

Lake Gardens Co operative Housing Society,

Lake Gardens, KOLKATA.

(Phone No.-03324172645)

To:

The Branch Manager,

State Bank of India,

Lake Gardens Branch, KOLKATA.

SUB:REQUEST FOR REVISION OF FAMILY PENSION WEF 01.01.2006 AS PER

6th CENTRAL PAY COMMISSION RECOMMENDATION.

Sir,

With reference to Govt. of India, Ministry of Personnel, Public Grievances & Pensions, Deptt. of Pension & Pensioners Welfare, New Delhi letter No.38/37/08-P& PW(A) dated 02-09-2008 regarding above subject I hereby request to revise my Family pension @ additional 20% of basic family pension wef 01-01-2006 on completion the age of 80 years as on July 2004 i.e. before 01-01-2006.

Similarly, I am also entitled for additional quantum of family pension @ 30% of Basic Pension wef July2009, on completion of my age of 85 years.

So it is requested to look into the matter and arrear due to above revision may kindly be credited to my Pension Savings Bank Account No.10548721731 with immediate effect.

In this connection I herewith attach the photocopy of CGHS card as a proof of my date of birth. I also herewith enclosing the calculation sheet of above revision and copies of Govt. of India notification dated 2nd Sept 2008 and 11th August 2009 on above matter for your ready reference, please.

Thanking you,

Yours faithfully

Dated: 02-06-2010.

(BIJOLI GHOSH)

SB A/c No.10548721731

Further Clarifications - Certain clarifications have been sought by Government servants /

various Ministries / Departments from time to time. The doubts raised by various authorities are clarified as under:-

Point 1.As per DoP&T O.M. No. 31011/2/2006-Estt. (A), dated the 24th April, 2006,

journey by private airlines is permissible to non-entitled officers for LTC subject to condition that reimbursement of fare would be restricted to the entitled class by rail. Whether train fare up to Rajdhani / Shatabdi Express is reimbursable?

Clarification. Yes. As per DoP&T O.M. No. 31011/2/2007-Estt. (A), dated the 21 st

May, 2007 reimbursement at the rates applicable for Rajdhani / Shatabdi Express trains is

permissible, provided the Government servant is entitled to travel by such trains in such class and the places visited or the portion travelled by air is directly connected by Rajdhani / Shatabdi. Thus the DoP&T O.M. No. 31011/8/1998-Estt. (A), dated 31-3-1999 stands modified to this extent in respect of Item 5 therein.

Point 2.If the Home Town / place of visit under All-India LTC of an employee is

connected by Train / Road but is not directly connected by Air / Rajdhani / Shatabdi Express Trains. In such a case, can the employee be entitled to reimbursement of fare by Rajdhani / Shatabdi Express Trains and partly by rail / road?

Clarification.All the other clarifications regarding reimbursement of fare by Rajdhani / Shatabdi trains contained in this Department's O.M. No. 31011/8/1998-Estt. (A), dated 31-3-1999 will continue to apply while regulating the admissible fare in the case of such air journeys on LTC.

Point 3.If a Government employee / his family member is entitled to concessional train

fare such as Senior Citizen, student concession, children, etc., whether in case of air travel, the reimbursement would be restricted to such concessional fare by train in entitled class.

Clarification.If full air fare has been charged by the airlines and paid by the

Government servant, the reimbursement would be restricted to the full train fare in entitled class including Rajdhani / Shatabdi.[G.I., Dept. of Per. & Trg., O.M. No. 31011/2/2006-Estt. (A), dated the 3rd December, 2007]

NamePIN No.Amount

Dr. F W Correeya445006776132

T.C. Correeya44500676784

Sethi445006785863

Pathak445006795087

Mahawar Gupta445006801463

Adv. Bhawe445006824961

Mr. Bani445007134138

Jus. Trivedi445023165387

Mahesh Jadwani445023773454

Mrs. Ratra445023784365

Mr. Gupta445023792351

Mr. Bichpuriya445023802311

Mr. Bhargawa4450238110471

Narendra Singh445026025093

S.K. Nagiya445027744106

Mr. Kathal445027954268

Rakesh Pandey445027981684

R. Kohli445006814051

S.Sinha445000363893

Thomas Sam445028012430

A.K. Ghosh445026284246

R. Ghosh2730

Dear sir,PLZ FIND THE KASHMIR PACKAGE DETAIL

Kashmir PackageTravel Date : 16 MayTotal Nights : 5 Nights & 6 DaysKashmir- AParadiseRegained2NightSrinagar, 1NightHouseboat in Srinagar-1 Night Gulmarg-1 Night PahalgamItinerary:

Day1: Arrival at Srinagar

As you arrive atKashmirthe heavenly beauty of the state will surely cast its spell leaving you breathless for a moment. Rest of thedaywill be free for relaxation. The elegance in the countenance and behavior of its people is surely inspired by the charm of its quaint environs. Srinagar with its placid lakes, enchanting environs, slumbering houseboats, fascinating Mughal gardens and gorgeous flower-beds appears no less than heavenly. Enjoy rest of thedaywith natures bounty from the comfort of your deluxe houseboat. As you glide softly on the placid waters of Dal Lake dont forget to look out of floating vegetable gardens and the birdlife in the region.overnight stay in Houseboat.Day2: Srinagar- GulmargDrive to Gulmarg (Meadow of Flowers) will be immensely refreshing for each mile uncovers a fine specimen of natures bounty in front of you. Situated at an elevation of 2730 m Gulmarg is one of the best ski slopes in the world and has highest golf course with 18 holes. Enjoy cable car (Gondola) (Optional and at an extra cost) for mountain ride up to Khilanmarg. Overnight stay in a hotel in Gulmarg.Day3: Gulmarg- Pahalgam

After breakfast a beautiful drive in the hills will take you to Pahalgam (The valley of shepherds). One must make optimum usage of the bountiful of options of sightseeing and nature walks available at this destination. View of the mountains can be best explored on feet as you start to take an evening walk in the region following pony trails. Drive through the pine forests and enjoy Lidder Stream here. Explore the region on your own and return bagful of sweet memories. Overnight stay in Pahalgam.Day4: Pahalgam- Srinagar

On thisdayguests will be driven back to Srinagar and check-in to a hotel for overnight stay. Set on sightseeing tour of the Mughal Gardens next. Lined with mighty chinar trees, overlooking the scintillating waters of Dal Lake and marked by ornamental fountains, Nishat Bagh sings the saga of impressive Mughal architecture. Built by Asaf Khan, the brother -in- law of Jehangir in 1632 AD the name of the garden means Garden of Delight and even today the sheer sight of the park has the ability of filling the onlookers heart with pleasure. Other beauteous Mughal Gardens to be visited in the region are Shalimar Bagh and Chashme Shahi.The graceful garden adorning another side of Dal Lake is a gorgeous panorama embellished with artificial streams, terraced landscape, Mughal pavilions full of emerald hues. In the vicinity also visit the hillside temple of Shankaracharya. Built in the 11th Century, the Shiva temple is built of rock stone and overlooks the Dal Lake. Dating back to 200 B.C.E. the temple was demolished and the one which now exists is its reformed version built in 9th century C.E.Day5: Sonmarg- Srinagar

Thisdaybrings an excursion tour to Sonmarg where you can head for a sightseeing tour on your own. Guests are provided optional pony ride (at your own cost) to Thajiwas Glacier. Evening return to Srinagar & overnight in the hotel.Day6: Srinagar

You will thus bid goodbye to the land of eternal beauty, heavenly charm and pious most rightly called the heaven on earth.Hotels Used:Standard Package

Srinagar :Cuttysark Group of Houseboat/SimiliarSrinagar : Luxury Inn/SimiliarGulmarg : Green Park/SimiliarPahalgam : Pine Palace/SimiliarWe are please to offer you Rs.21499/-per person with return airfare Delhi-Srinagar-DelhiHotels Used:Deluxe Package

Houseboat :Alexandra Group of Houseboat/SimiliarSrinagar :Hotel Nishant View/SimiliarGulmarg : Sun & Snow Cottage(Deluxe)/SimiliarPahalgam : Paradise Inn/SimiliarWe are please to offer you Rs.22999/- per person with return airfare Delhi-Srinagar-Delhi(To avail the above cost minimum 12 person required)Nett to youInlcusions: 06 Double Room 1Nightaccommodation in House Boat - Srinagar. 1 FullDayexcursion to Sonmarg 2Nightsaccommodation at Srinagar Hotel. 1Nightin Gulmarg stay 1NightPahalgam stay Breakfast and Dinner. Transfers and sightseeing by Private Winger Pick up & Drop Srinagar to Srinagar Toll Tax,Parking,Driver allowence included All applicable taxes.The confirmation is subjects to availability.The prices are exclusive of:** Train fare, Overland Journey which is not mentioned in the Itinerary.** Any Medical/rescue evacuation due to mishaps.** Any personal nature items like Laundry, bar bills, table bills, camera fee, tips or any other item.** Mineral water / Soft or hard drinks / Starters.** Entrance Free** Horse Riding** Sightseeing of Chandanwari , Aru and Baisaran in Pahalgam.** Gondola Ride in Gulmarg** Any other things that is not included in the Package Cost Includes Column.Note:

** The rooms are subject to availability at the time of confirmation.** All the above mentioned rates are Nett and non commissionable.**Optional tour charges to be paid directly by the guest (if availed)**Check-In / Check-out time at all the properties would at 1200 hrs (Noon)** Clients staying on Meal Plan CP, MAP, and AP fined menu/buffet will be

provided. There will not be choice of menu.We can book any hotel / resort for you any where in India.Looking forward for your reply.Thanks & RegardsF.No.19024/1/E.IV/2005

Ministry of Finance

(Department of expenditure)

E.VI Branch New Delhi

Dated: March 24, 2006

OFFICE MEMORANDUM

Subject: Air Travel by Government Servants within India

The existing instructions on travel by air by Government servants during official visits within India provide that air travel is permissible by the National Carriers viz. Indian Airlines and Air India in ordinary circumstances. Department of Expenditure OM No. 19036/8/95-E.IV dated 4th December 1997 and OM No. 19036/8/95-99/E.IV dated 20th August, 1999 refer in the matter.

2. Department of Expenditure OM No. 7(2)/E.Cord/2005 dated November 23, 2005 regarding "Budget/Expenditure Management : Economy measures rationalization of expenditure, and measures for augmentation of revenues", inter alia, provides that : -

"3. The air travel, both domestic and overseas, on official account would now be permissible on airlines other than Air India/Indian airlines also, provided that criteria for selecting the alternative airline for official travel are based on better and more competitive prices being offered by the other airlines. Various incentive schemes and concessional fares offered by air India/Indian Airlines will also be fully utilized to ensure utmost economy in air travel."

3. The following guidelines are being issued accordingly to take advantage of the increasing competition and the air travel schemes of various airlines offering significant discounts on normal fares, in order to enable economy in undertaking air travel, without in any way taking away the existing entitlements : -

(i) The basis criteria for selecting airlines other than Indian Airlines/Air India would be better and more competitive prices being offered by the other airlines.

(ii) Various incentive schemes and concessional fares offered by Indian Airlines/Air India will also be fully utilized.

(iii) Each officer who is undertaking domestic travel by air, within his entitled class, should endeavour to take advantage of the concessions being provided by the airlines, to effect possible savings vis-a-vis the normal fares.

(iv) Officers should try to make their bookings in advance to the extent possible, so that benefits of discounted fares can be obtained. However, the official work should not be deferred because discounted fares are not available.

(v) Under no circumstances, should the fare exceed the normal fare for the entitled class offered by Indian Airlines/Air India or their subsidiaries.

(vi) Individual officers are encouraged to make bookings through the internet. It would require a credit card through which payments can be made. Reimbursement of service charge expenses on such credit card would be permissible.www.itrvault.in

(vii) Schemes offered by airlines which are co-branded with the credit cards can also be availed. however, this would need one time prior approval of the concerned Financial Advisor/Competent Authority for obtaining and utilizing such credit card.

(viii) Wherever the officer seeks to utilize the service of travel agents, it should be limited to M/s. Balmer Lawrie & Company and M/s. Ashok Travels and Tours. The above agencies would also ensure that procurement of tickets is made on best available bargain across all airlines.

4. These guidelines are issued in partial modification of any other existing orders on the subject and would apply to domestic air travel only. The guidelines for air travel abroad will be issued separately.

5. All Ministries/Department of the Government of India are requested to strictly adhere to these instructions.

(Mahendra Kumar)

Deputy Secretary to the Government of India

The Streams of Science, Commerce and Humanities are offered at Senior Secondary Level.Class XI

Science

Commerce

Humanities

English

English

Englsih

Maths

Maths

Political Science

Physics

Accounts

History/Multimedia

Chemistry

Business Studies

Eco./Geog

Bio/Comp.Sc/P.Ed/Eco

Eco./Multimedia

Maths/Psy/Painting/P.Ed/I.P

Maths/Psy/Painting/P.Ed

Maths/Psy/Painting/P.Ed

* SUPW, Yoga, Music, Painting & P.T. are compulsory for all students of class XI

Class XII

Science

Commerce

Humanities

English

English

Englsih

Maths

Maths

Political Science

Physics

Accounts

History/ Hindi

Chemistry

Business Studies

Eco./Geog

Bio/Comp.Sc/P.Ed/Eco

Economics

Maths/Psy/Painting/P.Ed/I.P

Maths/Psy/Painting/P.Ed

Maths/Psy/Painting/P.Ed/I.P

* General Studies, SUPW, Yoga, Music, Painting & P.T. are compulsory for all students of class XII

Allocation of stream for Class XI(Internal students only)The new session for class XI (2012-2013) will start from 2nd April, 2012. The internal students will be allocated the subjects/streams according to the criteria designed on the basis of the grades obtained in class X by the student & or on the basis of Aptitude test conducted by the school. The stream available and the eligibility criteria are given below for your reference.

Streams Available in class XI

1. SCIENCE STREAM(Non Medical Group)Stream Code 01

2. SCIENCE STREAM(Medical Group with Maths)

Stream Code 02

English Core

English Core

Maths

Maths

Physics

Physics

Chemistry

Chemistry

Comp. Science / Phy. Edu. / Economics

Biology

3. SCIENCE STREAM(Medical Group without Maths)Stream Code 03

4. COMMERCE STREAM(with Maths)Stream Code 04

English Core

English Core

Psychology / Phy. Edu. / Painting

Maths

Physics

Accountancy

Chemistry

Business Studies

Biology

Economics

6. HUMANITIES STREAM (with Maths)

Stream Code 05

HUMANITIES STREAM (with Maths)Stream Code 06

English Core

English Core

Accountancy

Maths

Business Studies

Political Science/ Sociology

Economics/ Multi Media

History / Multi Media / Hindi

Psychology / Phy. Edu. / Info Practice /Painting /

Economics / Geography

HUMANITIES STREAM (without Maths) Stream Code 07Economics / Geography

English Core

Political Science /Sociology

Informatics Practice / Painting / Phy. Education / Psychology

History / Multi Media / Hindi

Economics / Geography

Minimum Eligibility Criteria for Class XI on the basis of Class X ResultS.NO

COURSE

CLASS X RESULT

1

Science Stream (NonMedical & MedicalGroup)

Maths- A1-B1Science- A1-B1(71% & above)/ CGPA- 10 Pts. To 8 Pts.

2

Commerce with Maths

Maths- B1 and above (71% &above)Social St. B2 and above (61% &above)/CGPA 10 Pts. To 7 Pts.)

3

Commerce without Maths

Maths- B2 and above (if with Eco.)C1 and above (with M. Media)Social St. B2 and above/CGPA 10Pts. To 6 Pts.)

4

Humanities with Maths

Maths- B1 and aboveEnglish- B1- B2/CGPA below 6 Pts.

5

Humanities without Maths

B2 and below in English & S. St/CGPA below 6 Pts.

Note:1. The school reserves the right to make amendments in the above mentioned clauses/criteria keeping in view the results of the students in class-X. However, the same criteria shall be enforced for all the internal students without any discrimination.

2. For duration from 2nd April to 18th May 2012, the eligibility criteria will be based on the 1st term result of class X.

Important Guidelines for Board Examinees (XII)

Prepare a Time Table for study. Keep in mind the subjects in which you are weak.

Revise each problem and question as given in the NCERT books.

Do not indulge in mindless cramming, stress on understanding the concept.

Reach the examination centre at least an hour before the commencement of the paper specially on the fi rst day, keeping time for unexpected delay.

Visit the wash room before entering the hall to avoid a break in concentration during the exam.

During the Exam

0. Enter the exam hall equipped with the essentials- a geometry box, a pencil box with the required pencils, pens and eraser.

1. Remember no written material is allowed in the exam hall.Check your pockets to avoid unnecessary checks by the invigilator.

2. Time management is essential.

2. Make good use of the 15 minutes reading time.

2. Read the question paper thoroughly.

2. Keep 15 minutes for revision.

3. Attempt the paper in chronological order. Attempt those questions you know the answers of fi rst, leaving suitable gaps for those you will attempt later.

4. Presentation of the written matter is important.

4. Underline the headings and main points.

4. Leave a line or two after each answer.

4. Use a pencil for the diagrams and label appropriately.

5. Concentrate and keep your eyes on your work. Avoid eye contact with other students.

Science (Medical): Physics, Chemistry, BiologyOptional subjects: Math, Engineering Drawing, Economics, Computer Science, Informatics Practices, Biotechnology

Science (Non-Medical): Physics, Chemistry, MathOptional Subjects: Biology, Engineering Drawing, Economics, Computer Science, Informatics Practices

Commerce: Business Studies, Accounts, EconomicsOptional Subjects: Math, Informatics Practices

Arts: History, Geography, Political ScienceOptional Subjects: Economics, Psychology

One language (English is usually a compulsory subject in most schools)PATULI (Project- COSMOPOLIS)Maninder Singh HansDear Sir, GREETINGS FROM PROPTIGER REALTYPFA the details as required by you.Rate-1st& 4thfloor-4950/- per sqft and 2nd& 3rdfloor-5100/- per sqftCar parking independent-550000/- and dependent-500000/-South facing flats-50/- per sqftFAQ-Project (COSMOPOLIS)1. Name of the Project? COSMOPOLIS0. Location (including address and nearest landmark.)? 316, Garagacha, Sonarpur, Police Station Sonarpur, District South 24-Parganas, 2 min from Dhalai bridge and shahid khudiram metro.0. Promoter & Credential (with office address)? PS Vinayak Ventures: A Joint Venture of PS Group & Vinayak Group. Address- Vinayak Corporate House, 122/1R, Satyendranath Majumdar Sarani, Kolkata-700026. Vinayak Group Credential Sapphire Vinayak, Basundhara, Raintree, Florenza, Kings Pavillion, Belleza, Vinayak Complex, Vinayak Villa, Vinayak Enclave, Vinayak Tower, Bliss Etc.PS Group Credential Raintree, Kings Pavillion, Zen, Jubliee Park, PS Magnam, Cloud 9, PS Ixora, Bliss, PS Marvella, PS Sonargaon, Sherwood Estates, etc0. ARCHITECT & CREDENTIAL? Raj Agarwal Address-8B Royd Street Kolkata-700016CREDENTIAL Astitva, Orbit Sky View, Merlin Oxford, Arch Galaxy, Prasad Exotica0. SBP% : 23.5%0. Total Land Area: 35 Kottah 1 chittak 19 sqft0. Ground Coverage: 40%0. No. of Towers: 20. No. of Floors: G+40. No. of Flats: 570. Flat Sizes: 1BHK-502 SQ.FT1.5BHK-660SQ.FT.2BHK- 801-918 SQ.FT.2.5BHK-1047 SQ.FT.3BHK-1127-1206 SQ.FT.0. Process of Booking: On Application

INR 2 Lacs as token moneyOn Signing of Agreement

15% less Token MoneyOn Completion of Foundation

10% On Completion of 1st Floor Casting

10%On Completion of 2nd Floor Casting

10%On Completion of 3rd Floor Casting

10%On Completion of 4th Floor Casting

10%On Completion of Brick Work Of respective flats5%On Completion of Plastering Of respective flats5%On flooring of Respective Flats

5%On Possession

20%0. EXTRA CHARGES: For providing electricity connection and transformer the complexOn Actual towards cost of services for HT/LT connection

Cost of regularizing of the Building Plan under Rule 25 from the Rajpur Sonarpur Municipality in case of any changes in the Unit by the Purchaser. Rs. 30/- per sq feet on the super built up area

Formation of the Association/Holding CompanyOn actual

For Sales Tax, work contract tax, service tax, VAT and all other taxes and dutiesExtra as would be applicable

Generator ChargesINR 15,000/- per KVA.2bhk minimum 1 KVA3 bhk minimum 2 KVA

Legal ChargesINR Rs-20000/- (50% on agreement and 50% on conveyances (NOT FIX YET)

ElectricityMeter Deposit on Actuals

Stamp Duty and Registration chargesAt applicable rate on the agreement value or market value (whichever is higher) as per the valuation

0. DEPOSITS1. Maintenance Deposit

: Equivalent to 18 months calculated @ INR 3/- per sq ft per month. 2. Municipal Tax Deposit -

: Equivalent to 18 months calculated @ INR 2/- per sq ft per month. 3. Sinking Fund Deposit-

: Rs 25/- per sq feet0. STARTING TIME : July/ August 20141. COMPLETION TIME: 36 MONTHS+ 6 MONTHS (GRACE PERIOD)0. FACILITY:1. Swimming pool with changing rooms 2. Well Equipped AC Multi Gym3. AC Community hall4. Outdoor children playing area5. AC indoor games room6. CCTV camera surveillance in common areas.7. Intercom facility8. Caretakers room & toilet on the ground floor9. 24 Hours Generator Backup @ extra cost0. SPECIFICATION:Living / Dining / Lobby / Passage

FloorVitrified Tiles

Walls & CeilingWall Putty (Ready to paint)

Bedrooms

FloorVitrified Tiles in Bedrooms

WallsWall Putty (Ready to Paint)

Kitchen

WallsRectified Joint Free tiles up to 2- 0 on counter walls and wash areas,Balance Wall Putty ( Ready to Paint)

FloorVitrified tiles.

CounterGranite Counter.

Fitting / FixturesStainless Steel Sink with reputed make fittings.

Bathrooms

Walls& FloorWalls Joint Free Rectified tiles, Floor - Anti Skid Ceramic tiles

Sanitary Ware / CP FittingsReputed sanitary ware andfittings

Doors & Windows

Entrance DoorsDecorated Flush Doors

Internal DoorsPolished Flush Doors.

WindowsSliding Anodized Aluminium windows.

Electrical

Modular switches and copper wiring in concealed conduit with TV, Telephone points with AC points in all bedrooms

Power BackupFor common areas

Apartment TypePower Backup at extra cost

Lobby

Entrance LobbyExquisitely designed at ground floor

LiftAutomatic Lift of reputed make

0. OTHER POINTS1. Lock-in period to be 1 year from the date of allotment2. Service tax is applicable as per Government Norms3. Nomination Charges- INR 50/- per sq ft4. Bank Approval-5. Cheque Name-PS Vinayak VenturesNOTE : FIRST PREFENCE FOR INDEPENT CAR PARKING WILL BE GIVEN TO SOUTH FACING FLATS. Leave encashmentLeave salarymeans the salary for the period of leave not availed by the employee. The encashment of accumulated leave can be atthe time ofretirementor during the continuationof service. The provisions relating to taxation of leave salary are as follows:

(A) Encashment of leave during the continuation of service :Leave encashment received during continuation of service by Government or non- Government employeesis charged to tax in the year of such encashment. However, relief under section 89 is available.

Illustration (Government employee)Mr. Rupesh is a Government employee. He is entitled to 25 days leave per year. He has credit of 252 days leave in his account. During the year 2014-15 he encashed leave of 52 days and received Rs. 52,000 on account of leave encashment. In this case, Rs. 52,000 will amount to encashment of leave during the continuation of service and will be fully taxed in his hands.

Illustration (Non-Government employee)Mr. Rupesh is working in Essem Ltd. He is entitled to 28 days leave per year. He has credit of leave of 384 days in his account. During the year 2014-15 he encashed leave of

84 days and received Rs. 84,000 on account of leave encashment. In this case, Rs. 84,000 will amount to encashment of leave during the continuation of service and will be fully taxed in his hands.

(B) Encashment of leave at the time of retirement :Encashment of leave at the time of retirement can further be classified as : (i) leave encashment at the time of retirement by Government employee, and (ii) leave encashment at the time of retirement by non-Government employee.

(i) Tax treatment in the hands of Central Government or State Government employees:In case of a Central Government or State Government employee, any amount received for encashment of accumulated leave at the time of retirement/superannuationisexempt from taxunder section 10(10AA)(i).Illustration (Government employee)Mr. Rupesh is a Government employee. He is entitled to 28 days leave per year. He has credit of leave of 484 days in his account. He retired in the year 2014-15. He received Rs.4,84,000 on account of leave encashment at the time of retirement. In this case, Rs.4,84,000 will amount to encashment of leave at the time of retirement and will be fully exempt from tax.

(ii) Tax treatment in the hands of other employeesIn case of non-Government employees (i.e., other than the Central or the State Government employees), leave salary exempt from tax under section 10(10AA)(ii) will be least of the following:

1. Period of earned leave in months (*) Average monthly salary (**)

2. Average monthly salary (**) 10 (i.e., 10 months average salary)

3. Maximum amount as specified by the Central Government i.e., Rs. 3,00,000 (Different amounts (i.e., ceiling limits) are specified by the Government for different years.However, for employees retiring after April 1, 1998 specified ceiling limit is Rs.3,00,000.

4. Leave encashment actually received at the time of retirement.

(*) Period of earned leave in months is to be computed as follows :

Sl.No.Particulars

1.Numberofcompletedyears ofservice(i.e.,ignoringpartoftheyear)

2.No.ofdaysofleaveentitlementforeachyearofserviceasperservicerules(if

leaveentitlementasperservicerulesexceeds30daysperyearofactual service,thenitshouldberestrictedto30days)

3.Grosstotalleave(indays)(i.e.,12)

4.Leaveencashedoravailedduringthecontinuation ofservice(indays)

5.Period ofearnedleave(indays)(i.e.,3-4)

6.Periodofleaveinmonths(i.e.,daysderivedat5above30)

(**) Meaning of average monthly salaryAverage monthly salary means average salary drawn in past ten months immediately preceding the retirement (i.e., the day of retirement). Salary for this purpose will include following only:

Basic salary,

Dearness allowance considered while computingretirement benefits(i.e. DA in terms),

Commission based on fixed percentage of turnover achieved by the employee. Apart from above items, salary for this purpose does not include any other allowance or perquisites.

Illustration (Non- Government employee)Mr. Kumar is working in Essem Ltd. at a monthly basic salary of Rs. 84,000. Apart from basic salary he is receiving following :

Dearness allowance (forming part of salary while computing retirement benefits) of Rs. 16,000 per month.

Dearness allowance (not forming part of salary while computing retirement benefits) of Rs. 50,000 per month.

Fixed monthly commission of Rs. 10,000.

Commission based on fixed percentage of turnover achieved by him Rs. 10,000 (@ 2% of turnover of Rs. 5,00,000 for the month).

Childrens education allowance Rs. 1,000 per month for his two children.

Medical allowance of Rs. 2,000 per month.

Value of perquisites provided by the employer during the month Rs. 8,400.

There is no change in the above pay structure throughout the year 2013-14. If he retires in the month of April 2014, what will be the amount of average monthly salary to be used while computingexemptionin respect of leave encashment at the time of retirement?

**

While computing average monthly salary for the purpose of exemption in respect of leave encashment at the time of retirement, salary will include following items :

Basic salary,

Dearness allowance considered while computing retirement benefits (i.e., DA in terms),

Commission based on fixed percentage of turnover achieved by the employee. Apart from above items, salary will not include any other item. Based on above, salary for the purpose of computing exemption in respect of retirement benefits will be computed as follows :

Particulars(Rs.)

Basic salary84,000

Dearnessallowance(formingpartofsalarywhilecomputing

retirement benefits)16,000

Commissionbasedonfixedpercentageofturnoverachievedby

theemployee10,000

Monthlysalary1,10,000

OTHER POINTS: If an employee receives leave salary from more than one employer in the same year, then the maximum amount of exemption under section 10(10AA)(ii) cannot exceed the amount specified by the Central Government (i.e., Rs. 3,00,000).

Where any employee has claimed exemption of leave salary under this section in any earlier year(s), then in case of such employee, the ceiling limit (i.e., Rs. 3,00,000) shall be reduced by the amount of exemption earlier claimed.

Relief under section 89 is available in respect of leave salary.

Illustration (Non- Government employee)In April 2004, Mr. Kumar retired from Essem Ltd. and received leave encashment of Rs. 84,000. Entire amount qualified for exemption. After his retirement from Essem Ltd. he joined SM Ltd. In March 2015, he retired from SM Ltd. and received leave encashment of Rs. 2,00,000. In this case, the maximum amount of exemption in respect of leave encashment received from SM Ltd. will be limited to Rs. 2,16,000 (Rs. 3,00,000 less Rs. 84,000 claimed earlier).

Illustration (Non- Government employee)Mr. Kumar retired from Essem Ltd. (a private sector company) on 1-1-2015, after serving for a period of 25 years and 9 months. As per service rules, he is entitled to leave of 35 days for each completed year of service. Following arethe details:

Leaveavailed duringserviceperiod184 days

Leaveencashed duringearlieryears252 days

Leaveencashed duringtheyear 2014-15(Rs. 88,000)44 days

Basic salaryper month during10 months precedingretirementRs. 40,000

Dearness allowance(permonth)during10 monthspreceding retirement:

(a)Formingpart ofsalaryforcomputingretirementbenefitsRs. 20,000

(b)Notformingpart ofsalaryforcomputing retirement benefitsRs. 10,000

Leavesalaryreceivedatthetime ofretirementRs. 7,90,000

The exemption in respect of leave encashment in case of a non-Government employee at the time of retirement will be lower of the following amounts :

Period of earned leave standing to the credit in the employees account at the time of retirement average monthly salary.

Average monthly salary 10 (i.e., 10 months average salary).

Maximum amount as specified by the Central Government, i.e., Rs. 3,00,000.

Leave encashment actually received at the time of retirement. Computation in this regard is as follows :

Particulars (Rs.)

Total leave salary received at the time of retirement 7,90,000Less: Leave salary exempt under section 10(10AA)(ii)(Note 1) 3,00,000Taxable leave salary 4,90,000

(+) Leave encashment of 44 days received during the year 2014-15 88,000Total taxable leave salary 5,78,000Note 1:As per section 10(10AA)(ii), exemption in respect of leave salary received by a non-Government employee is least of the following:1. Cash equivalent to earned leave(Note 2) 5,40,0002. 10 months average salary(Note 3) 6,00,0003. Maximum amount specified by the Central Government 3,00,0004. Actual amount received 7,90,000

Amount of exemption under section 10(10AA)(ii) will be Rs. 3,00,000, being least of above.

Note 2:Computation of cash equivalent to earned leave:Step 1:Computation of earned leave standing to credit at the time of retirement:

In this case, Mr. Kumar is entitled to 35 days leave for each completed year of service. If leave entitlement as per service rules exceeds 30 days per year, then it should be restricted to 30 days. Hence. while computing leave standing to credit, we will consider 30 days per year. Detailed computation will be as follows:

Total leave available during the tenure of service 750 days

(30 days 25 years)

[period of 9 months (i.e., fraction of year) is to be ignored]

Less: (a) Leave availed during service period 184 days

(b) Leave encashed during earlier years 252 days

INCLUDEPICTURE "C:\\DOCUME~1\\ASDF\\LOCALS~1\\Temp\\msohtmlclip1\\01\\clip_image002.gif" \* MERGEFORMATINET (c) Leave encashed in previous year 2012-13 44 days

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Leave standing to credit at the time of retirement 270 days

() Days in month 30 days Leave credit at the time of retirement 9 months

Step 2:Computation of average monthly salary:

As per section 10(10AA)(ii), salary for the purpose of computation of exemption is:

10 months average salary immediately preceding the retirement (i.e., day of retirement and not the month of retirement).

Salary will include basic salary, dearness allowance forming part of salary while computing retirement benefits and commission based on fixed percentage of turnover achieved by the employee.

Based on above, salary will be computed as follows:

Basic salary per month, for 10 months immediately preceding the retirement 40,000

Dearness allowance per month (forming part of salary while computing retirement benefits), for 10 months immediately preceding the retirement 20,000

Total monthly salary for the purpose of computing exemption 60,000

There is no need to convert aforesaid monthly salary of Rs. 60,000 into average monthly salary, since there is no change in salary during past 10 months.

Step 3: Computation of cash equivalent to earned leave:= Leave standing to credit at the time of retirement Average monthly salary

= 9 months Rs. 60,000

= Rs. 5,40,000

Note 3:Computation of 10 months average salary:10 months average salary will be computed as follows:

= Average monthly salary 10 months

= Rs. 60,000 10 months = Rs. 6,00,000

Illustration (Non- Government employee)

Mr. Kumar retired from Essem Ltd. (a private sector company) on 1-1-2015, after serving for a period of 23 years and 7 months. As per service rules, he is entitled to leave of 33 days for each completed year of service. Following are other details:

Leaveavailed duringserviceperiod484 days

Leaveencashed duringearlieryears252 days

Basic salaryper month during10 months precedingretirementRs. 40,000

Dearness allowance(permonth)during10 monthspreceding retirement:

(a)Formingpart ofsalaryforcomputingretirementbenefitsRs. 20,000

(b)Notformingpart ofsalaryforcomputing retirement benefitsRs. 10,000

Leavesalaryreceivedatthetime ofretirementRs. 46,000

From the above information, ascertain the amount of taxable leave encashment.

**

The exemption in respect of leave encashment in case of a non-Government employee at the time of retirement will be lower of the following amounts : Period of earned leave standing to the credit in the employees account at the time of retirement Average monthly salary.

Average monthly salary 10 (i.e., 10 months average salary).

Maximum amount as specified by the Central Government, i.e., Rs. 3,00,000.

Leave encashment actually received at the time of retirement. Computation in this regard is as follows

Total leave salary taxable for the assessment year 2015-16 will be computed as follows:

Total leave salary received at the time of retirement 46,000Less: Leave salary exempt under section 10(10AA)(ii)(Note 1) NilTaxable leave salary 46,000

Note 1:As per section 10(10AA)(ii), exemption in respect of leave salary received by a non-Government employee is least of the following:

1. Cash equivalent to earned leave(Note 2) Nil

2. 10 months average salary(Note 3) 6,00,000

3. Maximum amount specified by the Central Government 3,00,000

4. Actual amount received 46,000

Amount of exemption under section 10(10AA)(ii) will be Nil.

Note 2:Computation of cash equivalent to earned leave:

Step 1:Computation of earned leave standing to credit at the time of retirement:

In this example, Mr. Kumar is entitled to 33 days leave for each completed year of service. If leave entitlement as per service rules exceeds 30 days per year, then it should be restricted to 30 days. Hence, while computing leave standing to credit, we will consider 30 days per year. Detailed computation will be as follows:

Total leave available during the tenure of service (30 days 23 years)

[period of 7 months (i.e., fraction of year) is to be ignored] 690 days

Less:(a) Leave availed during service period 484 days

(b) Leave encashed during earlier years 252 days

Leave standing to credit at the time of retirement as per income-tax law Nil

In this case, as per the computation prescribed under income-tax law, the employee is not having any credit of leave.

Note 3: Computation of 10 months average salary:10 months average salary will be computed as follows:

= Average monthly salary (*) 10 months

= Rs. 60,000 10 months = Rs. 6,00,000

(*) Computation of average monthly salary:

As per section 10(10AA)(ii), salary for the purpose of computation of exemption is: 10 months average salary immediately preceding the retirement (i.e., day of retirement and not the month of retirement).

Salary will include basic salary, dearness allowance forming part of salary while computing retirement benefits and commission based on fixed percentage of turnover achieved by the employee.

Based on above, salary will be computed as follows:

Basic salary per month, for 10 months immediately preceding the retirement 40,000

Dearness allowance per month (forming part of salary while computing retirement benefits), for 10 months immediately preceding the retirement 20,000

Total monthly salary for the purpose of computing exemption 60,000

There is no need to convert aforesaid monthly salary of Rs. 60,000 into average monthly salary, since there is no change in salary during past 10 months.

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