Penh Book 15

For Restricted Circulation
DEPARTMENT OF ATOMIC ENERGY

PRINCIPAL ACCOUNTS OFFICE
a
b.
HANDBOOK FOR PENSIONERS /

FAMILY PENSIONERS
Disclaimer:
Utmost care has been taken to compile the information given in this
Hand Book on the basis of extant Rules and Orders. This Hand Book is for
the general information and not to be quoted as the ultimate authority for
grant of any benefit which is not envisaged in the rules.
PENSIONER / FAMILY PENSIONER
1. Name
2. Designation
3. Unit
4. Residential address
5. Telephone Number (Residence)

Mobile No.
E-mail ID
6. PPO Number
7. Bank Account Number
8. Branch Name & Code
BSRCode
9. Bank Address
Phone No. of CPPC
10. lmportant dates to remember

(a) Payment of Pension : Last working day of the month
(b) Life Certificate : November of every year
(c) Date of Restoration of
commuted pension
(d) Due date for Filing : 31st July of every year
lncome Tax Return
(e) 7 CPC expected : 2016-2017
(0
11. DR Rate as on,
01.01 .2014 100o/o

01.07.2014 107o/o
01.01 .2015
01.07.2015
01.01 .2016
01.07.2016
INDEX
Page
No.
1
lntroduction
Chapter '.- 1
- Pension & other Retirement benefits 4
Chapter .- 2 - Pension Payment Order ( PPO ) 14
Chapter :- 3 - Procedure to be followed with Bank 19
Chapter - Grievance Redressal Mechanism

'.- 4 25
Chapter :- 5 - Family pension & other entitlements 27

Annexures -
1 Model Calculation Sheet 40
2 Form 1 Application for commutation of pension after 42

retirement but before one year.
3 Table of Commutation Value 44
4 Table containing G.P.F. lnterest Rates since 45

01.04.1982
5 Form of Application to be submitted for endorsement 46
of post-retiral spouse in Pension Pay Order
6 List of CPPC and contact details of Authorised Banks 48
7 Life Certificate 55
8 Circular dated 30.06.201 1 from CPAO on submission 56

of Life Certificate Procedure for getting Digital Life
Certificate
I Procedure for getting Digital Life Certificate 58
10 Specimen letter of undertaking to be given to the 59

Bank by the Pensioner.
11 :
Form 5 Particulars to be obtained by the Head of 60
Office from retiring Government servant
12 Pension Payment Processing Timelines 62
13 Application for Restoration of Commuted Portion of 63
Pension
14 Form 3 : Details of Family 64
15 Form 14 . Application for Family Pension 65
16 OM No.412512008-P&PW(D) dated 19.11.2014- 67

Enhancinq Fixed Medial Allowance to { 500/- p.m.
17 lnvestment options and lncome Tax 68
lntrod uction
This handbook is an attempt to empower the retiring employees

governed by pension rules and pensioners / family pensioners with the
relevant information about their entitlements, rights and privileges.
Chapter one gives an overview of the eligibility for pension, different
kinds of pension, relevance of Qualifying Service in the matter of calculation
of pensionary benefits etc. An important change regarding verification of

service rendered in another Department, issued vide Notification dated
29.08.2014 is incorporated in Para 5. The various retirement benefits

available to eligible employees (GPF subscriber), including a model
calculation (Annexure-1) are included in this chapter. The applicability of
income tax on pension, exemption available to the lumpsum payment of
retirement benefits etc. is given in Para 18.
Chapter two covers all aspects relating to Pension Payment Orders
(PPO). The PPO is an important document for the pensioners. The PPOs
are issued in two parts one for the pensioner and the other for the Pension
Disbursing Bank. The manner of issue of duplicate PPO and amendments to
PPO are given in Paras 23 and 24 respectively. The PPO number is a 12
digit number. The 12 digit PPO number has to be quoted by the Pensioner /
Family Pensioner in all their correspondence with the Authorities.

Banks are the Pension Disbursing Authority. The role of bank and the
dealings with the bank in the matter of pension payment is elaborated in
Chapter three. The monthly pension along with the Dearness Relief is
credited to the account of the pensioner by the bank. Every year in

November pensioner is required to submit a Life Certificate to the Bank. The
procedure for submission of Life Certificate is given in Para 26. Government

has recently introduced, vide OM dated 14.11.2014 Diqital Life Certificate for
the convenience of the Pensioners/Family Pensioners.
Due to the simplifications of procedure introduced by the Government of
lndia, vide OM dated 7.5.2014, the pensioner need not visit the bank to
collect the pensioner's portion of PPO and submit an undertaking
(Annexure- 10) to activate the first payment of pension (Para 27). Facility is
also available for the pensioner for transfer of the pension account from one
branch/bank to another (Para 28). Procedure for restoration of commuted
pension is given in Para 31.
Various Grievance redressal mechanisms available to the pensioner is
given in Chapter four. Attempt has been made to compile the current contact
details of the Central Pension Processing Centres (CPPC) of all banks. The
details may be seen at Annexure-6.
Chapter five covers all the entitlements of the family in case of death of
employee / pensioner. One of the focus area of the Government is the
welfare of the family. Various measures have been taken to simplify the
procedures and extend the family pension benefits to the more needy
members of the family like unmarriedlwidowed/divorced daughter, disabled
child ren/siblings and parents.

The Form 3 for submission of details of family has been revised to
include all the members of family likely to be eligible for family pension. The
names of unmarried/divorcedlwidowed daughter/parents disabled sibling, can
be added in PPO even when eligibility occurs after the issue of the PPO. For
this, pensioner/spouse may intimate the details of such family members to
Pension Sanctioning Authority. The criteria of eligibility of each family

member is described in para 38. Procedure for claiming family pension is
given in Para 39. On the death of the pensioner on submission of an
application in plain paper, payment of family pension to spouse will
commence, provided the pensioner had a joint account with the spouse and
undertaking/personal particulars have already been fonrvarded along with the
original P.P.O.
3
Ghapter 1 - Pension & other Retirement Benefits
Eliqibilitv:Employees appointed on pensionable establishment on or before
31.12.200A and subscribing to the General Provident Fund (GPF) on
completion of 10/20 years of qualifying service, are eligible for full pension as
per CCS (Pension) Rules, 1972.
2. Different kinds of pension:
st. Types of Conditions upon which Amount & Authority

No Pension pavable (Rule)
1. Super- (1) 10 years minimum qualifying 50o/o of the average
annuation service in a pensionable basic pay of last 10
Pension establishment and opted for months or the last
GPF. month basic pay
(2) Upon attaining the age of 60 whichever is more
years or extended further by beneficial.
Govt. for certain category of (Basic pay includes
employees. pay in Pay Band +
(3) Retirement is effective from Grade Pay + NPA
the afternoon of last day of the where applicable).
month in which the Govt. Servant
attains the age of 60 years. A Minimum: t 3500 pm
pm
Maximum: {45000
Govt. servant whose date of birth
is the first of a month, shall retire Rule 35 of CCS
from service on the afternoon of (Pension)Rules,1972
the last day of the preceding
month on attaining the age of 60
years.
2. Retiring (1) Upon voluntary retirement on 50o/o of the average
Pension completion of minimum 20 years basic pay of last 10
service. months or the last
month basic pay
(2) Upon compulsory retirement whichever is more
as per Rule 56 of Fundamental beneficial.
Rules. Minimum: { 3500 pm
Maximum:t45000 pm
4
3. Pension on w.e.f. 01.01.2006 full pension Rule 36 -50% of the
Conversion after completing minimum 10 average basic pay of
of a Govt. years of service as Govt. Servant. last 10 months or the
Department last month basic pay
into a whichever is more
Corporation beneficial.
or Minimum: t 3500 pm
absorption
from Govt.
Before 01.01.2006 pro-rata Maximum: t45000 pm
into a
pension after completing As per DP&PW
minimum 10 years qualifying clarification dated
Corporation
service as Govt. Servant. 17.6.2011.
Pension on pro-rata
basis calculated on
the length of qualifying
service.
Rule 37 & 37 A.
4. lnvalid Retirement upon permanent Minimum: ( 3500 pm
Pension incapacitation due to mental or Maximum: t45000 pm
physical infirmity.
As per Rule 38 of CCS
(Pension) Rule 1972.
5. Compen- Pension granted on abolition of a Minimum: t 3500 pm
sation permanent post held by the Maximum: t45000 pm
Pension employee. As per Rule 39 of CCS
(Pension) Rule 1972.
6. Compulsory Pension granted to Government Rule 40 - Not less than
Retirement Servant compulsorily retired from two-third and not more
Pension service as a penalty. than full compensation
pension or gratuity or
both.
7. Compa- Pension granted to a dismissed Rule 41 - Amount of
ssionate Government servant, if the Pension not exceeding
Allowance case is deserving special twothird of pension or
consideration. gratuity or both which
would have been
admissible if retired on
compensation pension.
5
3. Qualifvinq service for Pension & Gratuitv: Commences from the
date on which the Government servant takes charge of the post to which he
is first appointed either permanently or in an officiating capacity or temporary
capacity. Temporary service followed by confirmation without interruption will
also qualify. For calculating the length of qualifying service, fraction of a year
equal to three months and above shall be treated as a completed one half
year. The maximum qualifying service taken for the purpose of calculation of
Gratuity is 33 years.
4. Verification of service rendered in another Office / Department: lf the
service rendered in another office or Department could not be verified, the
Head of Office shall refer the said period to the Head of Office in which the
government servant is shown to have served during that period.
On receipt of the communication, the Head of Office in that Office or
Department shall verify the portion of service and send necessary
certification to the referring Head of Office within two months from the date of
receipt of reference.
lf no response is received within two months, the said period shall be
deemed to qualify for pension. lf any time thereafter it is found that the Head
of Office and other concerned authorities had failed to communicate any non-
qualifying period of service, responsibility shall be fixed.
6
\
5. Retirement benefits available to DAE emplovees eliqible for

penqion:
The following are the various retirement benefits available:
Sr. Retirement Authority / Documents

No. Benefits
1 Monthlv Pension Pension Payment Order (PPO)
2 Commutation of Sanction issued by Head of Office and paid by
pension PAO (or) paid by the Pension Paying Branch.
- " can be verified from Calculation Sheet.
(see para 6 for details )
3 Retirement Sanction issued by Head of Office and paid by
Gratuity PAO. - * can be verified from Calculation Sheet.
(see para 7 for details)
4 Leave Sanction issued by Head of Office and paid by
encashment PAO. - * can be verified from Calculation Sheet.
5 General On the basis of application submitted by the
Provident employee to the PAO through Head of Office for
Fund. final withdrawal. (see para 14 for details).
6 Central Govt. Sanction issued by Head of Office and paid by
Employees PAO
Group lnsurance (see para 11 for details).
Scheme 1980
7 T.A. for settlement Sanction issued by Head of Office and paid by
at a station after PAO.
Retirement.
8 C.H.S.S. benefits. As per the CHS Scheme prevailing in the
Department. (see para 15 for details).
I Fixed Medical Rs.500/- p.m. is paid along with pension where
Allowance CHSS benefits are not opted.
( *Model Calculation Sheet enclosed as Annexure - 1 )
6. Gommutation of pension: Every pensioner is eligible to commute a
percentage of monthly pension not exceeding 40%.
Application in Form 1-A to be submitted in duplicate at least three

months before the date of superannuation, so as to facilitate payment by the
Accounts Officer.
7
After the date of retirement but within one year of retirement, if
pensioner is submitting his application for commutation, Form t has to be
submitted (enclosed as Annexu re 2).
When the commutation amount is paid after the date of retirement by
the Bank, then the full pension has to be paid by the bank till the
commutation amount is paid. Once the commuted value is paid the reduced
pension will become payable.
Amount of commutation- Percentage of pension opted for commutation x

Commutation factor as per commutation table x12
Commutation factor table is enclosed as Annexure- 3
7. Retirement Gratuitv: A Government servant who has completed
minimum five years of qualifying service, on his retirement, shall be granted
retirement gratuity equal to Tlh of emoluments for each completed six
monthly period (SMP) of qualifying service, subject to a maximum of 16%
times the emoluments.
The maximum amount of gratuity - Rs. 10 lakh

Emoluments for gratuity - Basic Pay + Dearness Allowance
(Pay in Pay Band + Grade Pay is the basic pay)
Retirement Gratuity = Tax emoluments x completed SMPs.
8. Service Gratuitv: A Government Servant retiring before completing

qualifying service of 10 years is not eligible for pension. lnstead, service
gratuity at the rate of half month's emoluments for every completed six
monthly period of service is payable.
8
9. lnterest for delav in pavment of Gratuitv: lf the payment of Gratuity is
delayed beyond 3 months from the date of retirement, interest at the rate
applicable to GPF deposit is payable to the pensioner.
10. Leave Encashment: Cash equivalent of Leave Salary is admissible as
per Rules 39 of CCS Leave Rules for the number of days of earned leave
and half pay leave at the credit on the last date of service subject to overall
limit of 300 days.
The half pay leave component cannot be commuted fully to make up for
the shortfall in earned leave. The cash equivalent of leave salary is

calculated as follows:
(1) For Earned Leave:-

Basic pay+DA admissible No.of days of unutilized
on the date of retirement from service earned leave at credit subject
x to a maximum of 300 days
*
(2) ln case EL credit is falling short of 300 days, encashment of Half Pay
Leave can be availed for the difference.
For Half Pay Leave--
Half of basic pay+DA thereon

on the date of retirement No. of days of half pay leave at credit
subject to the total of earned leave and
30x HPL at credit not exceeding 300 days.
11. Central Govt. Employees Group lnsurance Scheme (CGEGIS) 1980:
The scheme is compulsory for all Central Government employees joining
service after 1.11.1980 and optional for those entered service before
'l .1 1 .1980. lt provides for the Central Government employees the benefits of
low cost insurance cover to help the families in the event of death while in
service and a lumpsum payment on retirement, resignation, etc.
9
Rates of monthly subscription -
Group to which the employees Monthly rate of

belongs subscription
Rate
Rs.
(A) Up to December. 1989
Group'A' 80
GrouP'g' 40
Group'C' 20
Group'D' 10
(B) From Januarv, 1990

Group'A' 120
Group'B' 60
Group'C' 30
GrouP'P' 15
12. Benefits payable on Retirement:
Lumpsum amount of accumulation in the Saving Fund is paid as per
the Table of Benefits issued by the Ministry of Finance every year based on
the Group held by the Government servant from time to time.
13. T.A. on retirement: Admissible when retired employees settle in a

station other than the last station of duty. The entitlements are as applicable
in case of transfer. The concession should be availed within 1 year of

retirement.
For settling down at a station not more than 20 km from the last station of
duty, the following are the entitlements -
(a) Self and family Actual cost of conveyance not

exceeding the road mileage allowance
admissible for transfer.
(b) Personal effects Actual cost of transportation not exceeding
the amount admissible for transfer.
10
(c) Transportation of An allowance at the rates prescribed
Conveyance by the Director of Transport for journey by
taxi / auto-rickshaw, as the case may be.
Where the above allowance is claimed, no
mileage will be admissible for self. lf the
family also travels by the same conveyance,
they will also not be entitled to mileage
allowance.
(d) Composite Transfer Amount equal to Ts of the basic pay plus
Grant NPA, if applicable.
14. General Provident Fund: Subscription to the GPF shall be stopped
during the last 3 months before superannuation. On retirement, the
accumulation in GPF along with interest as per Rule 11 of GPF Rules is paid.
Rate of interest for the years from 01 .04.1982 to 31 .03.2014 is given in the
Annexure-4 for information. GPF accumulation paid is exempt from lncome
Tax.
15. Gontributory Health Service Scheme (CHSS) Benefits:
(a) The retiring employee has an option to retain the CHSS benefits
available at stations where CHSS is operated.
(b) The benefit is admissible only to the employee and spouse.
(c) Employee should pay the contribution in advance for a minimum period
of one calendar year with reference to the pay drawn prior to retirement.
This needs to be renewed. Else, employees have an option to pay "one
time contribution" of 10 years to be eligible for life long registration.
(d) The rate of contribution is 1o/o of basic pay per month.
(e) The reimbursement of any claim for treatment under CHSS after
retirement will be made by the Pay & Accounts Officer (PAO) of the office
from where the pensioner retired. The bank account details may be
provided to the PAO for direct remittance of the payment into the bank
account.
11
(f) Option is also available to join the scheme any time after retirement
subject to payment of one time contribution for life long registration or
arrears of contribution from the date of retirement. Employees retired
from non CHSS station settled at a CHSS station can also become a
member.
16. Fixed Medical Allowance (F.M.A): Option for CHSS benefits or Fixed
Medical Allowance is available to the retiring employee. lf fixed Medical
Allowance is opted an amount of Rs.300/- p.m. is payable with effect from
0'1.09.2008. The amount of Fixed Medical Allowance has been enhanced to
{ 500/- p.m. vide OM No.4/25I2008-P&PWD dated 19.11.2014 (enclosed as
Annexure-16).
17. Additional Pension:

(a) Additional pension is admissible from 80 years to 100 years of age as
detailed below:
Aqe of Pensioner Additional quantum of pension

80 vears to less than 85 years of basic pension
20o/o
85 vears to less than 90 years 30% of basic pension
90 years to less than 95 years 40% of basic pension
95 years to less than 100 years 50% of basic pension
100 years or more 100% of basic pension
(b) Payment of additional pension is automatic.
(c) Pensioners may like to check up with the Paying Branch upon attaining
the eligible age as per the table.
18. Income Tax and Exemptions: The following lumpsum payments are
exempted from payment of lncome Tax under Section 10 of the lncome Tax
Act:
12
(a) Commuted value of pension
(b) Gratuity
(c) Leave encashmeft
(d) CGEGrs
(e) Provident Fund
lncome Tax pavable on monthlv Pension / Familv Pension:
Monthly pension is taxable like salary.
(a) If the total pension receivable in a year is more than the exempted
amount as stipulated in lncome Tax Act, tax will be deducted at
applicable rates by the Pension Disbursing Authority (bank).
(b) lf the pensioners have made investments eligible for tax exemption (
under 80C, 80CCC, 80D, 80DD, 80DDB,80E, 80G, etc.), the saving
particulars should be furnished to the Pension Disbursing Authority

(PDA) (Bank) for getting exemption/rebate of lncome Tax.
19. Tax Benefits to Senior Gitizens (60 vears) / Super Senior Citizens(8O
vears):
(a) lndividuals attaining 60/80 years of age at any time during the financial
year are eligible for the benefits of Sr. Citizens/Super Senior Citizens
respectively.
(b) Sr. citizens/ Super senior citizens are provided concessions as per the
lncome Tax Act. The income tax exemption limit for Sr.
Citizen/Super Senior Gitizen during the assessment year 2015-16 is
Rs.3.00 lakh and Rs.S lakhs, respectively.
Banks are also providing higher rate of interest on investments / deposits to
Senior Citizens. Pensioners may like to avail of such facilities provided by
the bank. Return on investment of the retirement dues by way of interest,
etc. would also be liable for income tax as per the lncome Tax Act.
13
Ghapter 2 - Pension Payment Order (PPO)
20.Pension Payment Order: The Pension Payment Order (PPO) is in two
parts, one for the pensioner and the other for the pension Disbursing Authority
(PDA), i.e. the authorised bank. PPO is issued by the Pay & Accounts Officer
under special seal. The PPO in Form CAM 52 contains the following
information:
(i) PPO number and date

(ii) Class of pension
(iii) Name of pensioner
(iv) Details of Family ( Name, Age, Address, etc. )
(v) Department / Ministry in which the pensioner was last serving
(vi) Accounts Officer issuing the PPO with PAO Code Number
(vii) Date of retirement of pensioner
(viii) Date of commencement of pension
(ix) Gross amount of monthly pension
(x) Gratuity(paid/payable)
(xi) Commutation of pension (paid/payable)
(xii) Reduced amount of monthly pension on account of commutation
(xiii) Fixed MedicalAllowance, if payable.
(xiv) Family pension at normal / enhanced rate admissible to the family, etc.
Part IV of Form CAM 52 has been introduced vide correction slip dated
7.1.2014 for co-authorisation of family pension of permanently disabled

children/sibling and dependent parent.
Every PPO is given a distinct Pension Payment Order number. PPO
numbers are allotted by CPAO. The PPO number is to be quoted in all
correspondence with PAO, CPAO and Bank. Each PPO number comprises
12 digits, the first five digit indicate the code number of PPO issuing PAO,
14
next two digits indicate the year of issue, next four digit indicate the
sequential number of the PPO and the last digit is a check digit for the
purpose of computer. The status of PPO and amendment can be tracked in
the Central Pension Accounting Office (CPAO) website (www.cpao.nic.in) by
entering the PPO number.
21. Role of Gentral Pension Accounting Office (GPAO): The Central
Pension Accounting Office (CPAO) was established on 1.1.1990 for payment
& accounting of Central (Civil) pension. The CPAO receives the PPOs
/ submitted by the PAOs and issues Special Seal Authority (SSA) to the
authorised banks. The CPAO also register the grievances of the pensioners
(www.cpao.nic.in).
22. Provisional pension (for reasons other than Departmental judicial
proceedings): ln spite of following the procedure laid down in Rule 59, if it is
not possible to assess the pension and gratuity and settle before the date of
retirement of the employee, Head of Office shall determine and authorise
provisional pension and provisional retirement gratuity. The payment of
provisional pension shall not continue beyond six months. lf the final amount
of pension and gratuity have not been determined by the Head of Office
within a period of six months, the Accounts Officer shall treat the provisional
pension and gratuity as final and issue Pension Payment Order immediately
on expiry of the period of six months.
15
23. Issue of Duplicate PPO :
sr. Nature of lssue Procedure

No.
1. lf both the halves The paying branch will address to the concerned
of a PPO are Pay & Accounts Office through the usual channel
reported to have i.e. Link Branch, CPAO etc. requesting for issue
been lost in transit of a duplicate PPO in favour of the concerned
before pensioner. Before initiating action in this behalf
commencement of the paying branch will, however, verify from the
payment of register of payment of pensions that no payment
pension. has already been made to the pensioner and
confirm this fact to the PAO while writing for a
duplicate PPO.
2. Pensioner's The paying branch will forward the request of the
portion of the PPO pensioner, along with both halves of the PPO to
is lost, worn or torn the CPAO through the Link Branch for renewal in
and it is sought to terms of the provisions of rules. ln order that
be renewed. payment of pension is not unnecessarily delayed
in such cases in the absence of disburser's
portion of the PPO, care may be taken to send
the connected documents to the CPAO
immediately after payment for a month is made,
so as to leave sufficient time with the CPAO to do
the needful and return the documents by the time
payment for the next month becomes due. The
CPAO will also be reminded by the paying
branch in cases where the return of the
documents is unduly delayed.
3. ln case where The Paying Branch will report the matter to the
disburser's portion concerned Pay & Accounts Office through the
of PPO is lost by usual channel, i.e. Link Branch, CPAO
the Paying branch requesting for issue of duplicate disburser's
ofthe bank. portion of PPO. For this purpose, the Paying
Branch will fonruard the photocopy of the
pensioner's portion of PPO duly attested by the
Bank Manager and certificate indicating the
month upto which the payment has been made
to the pensioner. CPAO will send this information
to the concerned PAO for issue of duplicate
Disburser portion of PPO.
24. Amendment to PPO: Amendment to PPO can happen due to revision

of pension, changes in the family particulars etc.
16
24.1 Revision of Pension: After issue of the PPO, revision of authorised
pension may be required due to the following:-
1. Retrospective revision of pay due to stepping up, promotion etc.
2. Retrospective Upgradation of pay scales

3. On lmplementation of new Pay Commission recommendations.
4. Govt. orders relating to change in effective date of up-gradation /
revision, etc.
The Head of Office/PAO may be contacted for providing information
required for revision. An amendment for carrying out corrections on both the
halves of the PPO will be issued by PAO under special seal. The corrections
on the PPO will be carried out under the attestation of Branch Manager.
Pensioners are advised to visit the Branch to ensure that the amendment is
carried out.
24.2 Change of Address & Contact details: When the contact details and
address for correspondence changes, the same may be intimated to the
Head of Office for issue of suitable amendment to the PPO. This will also
facilitate contacting the pensioner by the office for any revision related issue.
24.3 Endorsement of family pension entitlement of post retiral spouse
in the PPO: An application in the proforma (enclosed as Annexure - 5) along
with stipulated documents to be submitted to Head of Office. The Head of
Office after due verification will forward the papers to the Pay and Accounts
Officer for issue of corrigendum to PPO.
17
The payment of family pension will be subject to the provisions of clause
(b) of Sub Rule (7) of Rule 54 of CCS (Pension) Rules, 1972. When the
pensioner does not have any children from previous marriage, if any, the post
retiral spouse shall be eligible for full family pension. Where the pensioner
has any eligible child from another wife who is not alive, the family pension
payable to the post retiral wife and the child/children from the previous
marriage will be in equal share. When the shares of family pension payable
to the widow or child ceases to be payable, such share shall not lapse but is
payable to the widow or child.
24.4 Payment of family pension to eligible children: As far as children,
including those borne after retirement, a fresh PPO will be issued as and
when the turn of each child for receipt of family pension arise.
18
Ghapter 3 - Procedure to be followed with Bank
25. Payment of Monthly Pension / Family Pension: Pension / Family

Pension will be credited to the bank account of Pensioner / Family pensioner
on the last working day of every month except in the case of March which will
be credited on the 1't working day of April. ,
(a) The amount of pension is the basic pension minus the pension
commuted, if any. ln case of Family Pension, there is no concept of
cornmutation. ln addition, Dearness Relief (DR) on basic pension is
payable. DR as on 01 .07.2014 is 1O7o/o which is revised w.e.f. 1't
January/July of each year.
(b) The order for revision of DR is issued by Department of Pension &
Pensioners Welfare (DP&PW).
(c) Copies of the orders are made available on the DP&PW Website
(www. persmin. nic. in /pension).

(d) ln case Pension / Family Pension is not credited to the account,
pensioner may approach the Central Pension Processing Centre
(CPPC) of the concerned bank or the toll free number of the bank. The
address and contact details of CPPC of all authorised Banks are
enclosed as Annexure - 6.
26. Life Certificate to be furnished by the Pensioner/ Family Pensioner
to the Bank :
(a) The Pensioner / Family Pensioner is required to furnish a Life Certificate
in November each year in the form stipulated (enclosed as Annexure-7).
19
Officers of the RBI and authorised banks are authorised to give Life
Certificate for this purpose.
(b) ln case Pensioner / Family Pensioner is unable to obtain a Life Certificate
from an authorised bank officer on account of serious
illness/incapacitation etc. intimation to this effect supported by a Medical
Certificate about his inability to appear in person may be sent to the
Officer- in-Charge of the paying branch so that the latter may nominate
an officer to visit the Pensioner / Family Pensioner at his/her

residence/hospital for the purpose of recording the Life Certificate.
(c) A pensioner who produces a Life Certificate signed by any person

stipulatedinCPAooMdated30.06.2011(enclosedasArcE)is
exempted from personal appearance. The Pensioner / Family Pensioner
can also submit the certificate to any Branch of the Bank through which
pension is being disbursed.
(d) Digital Life Gertificate - Government has introduced Digital Life
Certificate based on Aadhar Biometric Authentication. The detailed
process for getting Digital Life Certificate is enclosed as Annexure-9.

.
27. Simplification of pension procedure to avoid personal visit of the

Pensioner to the Bank :
(a) As per the scheme for payment of pension through Authorised Banks, an
undertaking (enclosed as Annexure - 10) is to be submitted by the

retiring Govt. ServanUPensioner to the Disbursing Bank before
commencement of pension. By this undertaking, the pensioner
undertakes to refund any excess payment paid by the bank.
20
(b) ln order to simplifo the procedure and to avoid delay in commencement
of pension, it has been decided vide OM No.112712011-P&PWE dated
7.5.2014 that the required undertaking may be obtained by the Head of
Office from the retiring Govt. servant along with Form 5 (enclosed as
Annexure - 11) and other documents, before his retirement. This

undertaking shall be forwarded to the pension disbursing bank along with
the PPO by the Accounts Officer.
(c) The pensioner would no longer be required to visit the bank to activate
the first payment of pension. The PAO, after ascertaining that the Bank's
copy of the PAO has been despatched by the CPAO, may hand over the
pensioner's copy of the PPO along with retirement dues at the time of
retirement. This procedure should be feasible in all cases where the
Government Servant had submitted pension papers within the time limits
stipulated in the CCS (Pension) Rules, 1972 (time schedule enclosed as
Annexure -12).
(d) An employee posted at a location away from the Head of Office or for
any other reasons desire to receive his copy of PPO from the Bank may
exercise the option in writing to Head of Office while submitting the

pension papers (as per the existing practice).
28. Procedure for Transfer of Pension / Family Pension from one

Branch/ Bank to another: For reason of convenience etc. a
pensioner/family pensioner can change the Pension Paying Branch or even
the Bank by following the procedures given below:
21
(a) Transfer from one paying branch to another of the same bank within
the same station or at a different station - Request for this may be
entertained by the bank itself. ln case transfer is at the same station,

Link Branch will make necessary entries in the register maintained by
them and fonrvard the Disburser's portion of PPO to the paying Branch at
which payment is desired under intimation to the Central Pension
Accounting Office and the Pensioner. ln case the transfer is at different
station, Link Branch after keeping the requisite note will fonruard
Disburser's portion of the PPO to the Link Branch at new station for
arranging payment through the new paying branch. Necessary intimation
of affecting such transfer will be sent to CPAO by the new as well as old
link Branches for keeping a note of change in their records under

intimation to the pensioner. The receiving Link Branch on receipt of the
pension documents will ensure forwarding the PPO to the paying branch
within three days and intimate the pensioner simultaneously.
(b) Transfer from one bank to another within the same station (such
transfers to be allowed only once in a financial year) &
(c) Transfer from one bank to another bank at a different station
When a pensioner applies for transfer on a simple sheet of paper the old
bank (paying branch) will send a letter duly signed by its Branch Manager
to the Branch Manager of the new paying branch, wherever located,

along with photocopy of the pensioner's PPO showing the last payment
made.
22
This will be sent by Speed-posUCourier/Regd. post to the new paying
branch at the new location, along with a copy each to the pensioner, CPAO
and for information to the Link Branch of the old paying branch.
Simultaneously, the old paying branch will send the Bank's copy of the PPO
to its Link Branch, duly completing all entries for transmission to the new Link
Branch. However, pensioner's copy of PPO will be retained by pensioner
and produced at the new paying branch.
The new paying branch will commence the pension payment immediately
on receipt of letter of the last payment certificate. Simultaneously, it will send
intimation to its Link Branch with full details of the commencement of the
pension. The old paying branch and its Link Branch will ensure that the
bank's copy of PPO is transmitted to the new paying branch through its Link
Branch.
Pension will be paid for 3 months on the basis of the photocopy of
the pensioner's PPO at transferee (New) branch, from the date of last date of
payment made at the transferor (Old) branch. During this time, it will be the
joint responsibility of both transferor (Old) and transferee (New) bank
branches to ensure that all the documents are received by the transferee
(New) branch within the period of 3 months.
With the introduction of CBS and implementation of CPPC the

pensioner has the option of putting a request at either the Old Branch or the
New Branch.
Except as provided above, the transfer of a pension from one
payment point to another will not ordinarily be permitted.
23
29. Payment of pension to N.R.l. Pensioners / Family Pensioners: In
case where the pensioner has become non-residents, facility is provided for
converting the account of the pensioner to non-residents ordinary account on
following stipulated conditions and the pension will be credited to the NRI
account.
30. Joint bank account by pensioner with spouse: lt is permitted to credit
pension to joint account operated by pensioner with spouse in whose favour
an authorisation for family pension exist in PPO. The joint account will enable
spouse to receive family pension without applying in Form-14( Form for

applying for Family Pension ).
31. Restoration of commuted pension: The pension commuted will be
restored after 15 years. The date of restoration is indicated in the PPO in
case of superannuation where the commuted value was paid by the PAO.
For restoration of the pension commuted, the pensioner has to apply in the
proforma (enclosed as @g-tg-13) to the pension disbursing bank. lf the
pension commuted is not restored on due date, the pension paying branch
may be contacted or the grievance redressal mechanism as given in
Chapter- 4, may be followed.
24
Chapter 4 - Grievance Redressal Mechanism
32. Grievance Redressal: Pensioners/Family Pensioners have the
following option for registering their grievances. The PPO Number has to
be quoted in all their correspondence with the authorities.
(a) A grievance redressal portal is exclusively available for Pensioners /
Family Pensioners in Department of Pension & Pensioner's Welfare
Website (www.persmin.nic.in/pension). The link'CPENGRAMS' in the
web site, provide facility for lodging pension related grievances and
knowing the status of the grievances.
(b) Central Pension Accounting Office website (www.cpao.nic.in) also

provides facility for Pensioners & Family Pensioners for lodging
grievance and check status of grievance settlement.
(c) Toll Free Telephone No. of CPAO is 1800-1 1-77-88. (9 am to 5.30 pm)
on all working days for registrations of grievance and obtain registration
number.
(d) ln DAE Website (www.dae.nic.in) on clicking the image link "Pensioner
Portal" 'DAE Pensioners Corner' will be opened. This Handbook will be
available in the 'DAE Pensioners Corner' and changes pertaining to the
information contained in this Hand Book will be updated in the e-

Handbook.
(e) Contact details of Central Pension Processing Centres (CPPC) of various
Banks are enclosed as Any Grievance relating to payment
of pension, non-payment of DR etc. the concerned CPPC of the Bank
may be contacted.
25
(0 SBI has also pensioner grievance redressal portal( www.sbi.co.in ).
(g) The Nodal Officer for DAE for pension matter is Joint Controller (F&A).
The contact details of JC(F&A), DAE is given below:
Joint Controller (F&A)

Department of Atomic Energy
Anushakti Bhavan,
C.S.M. Marg,
Mumbai - 400 001.
e-mail lD : icfa@dae.qov.in
Phone No. (022) 2286267 O
(h) The Pensioner/Family Pensioner can take up their grievance with their
Head of Office/PAOs as the case may be.
26
Ghapter 5 - Family Pension &
Other Entitlements
33. Entitlements of the family of the deceased employee dying while in

service:
Sr. Entitlements Authority

No.
1 Monthly Family Pension Payment Order ( see para 35 to 39 for
Pension details).
2 Death Gratuity Paid by PAO based on sanction issued by Head
of Office (see para 41 for details).
3 Leave Paid by PAO based as per sanction issued by
Encashment Head of Office ( see para 42 for details ).
4 Central Govt. Paid by PAO based on sanction issued by Head
Employees Group of Office ( see para 43 for detaild ).
lnsurance
Scheme, 1980
5 General Provident On the basis of application submitted by the
Fund nominee. (see para 44 for details ).
6 T.A. for settlement Paid by PAO based on sanction issued by Head
at a station after of Office.( see para 45 for details).
Retirement.
7 Deposit linked Paid by PAO based on sanction issued by Head
lnsurance of Office.( see para 46 for details).
Scheme
I Residuary Paid by PAO based on sanction issued by Head
Gratuity of Office.( see para 49 for details).
I lmmediate Relief Paid by PAO based on sanction issued by Head
of Office.(see para 50 for details ).
10 DAE Employees' Paid by Treasurer as per the Scheme(see para 51
Family Relief for details).
Scheme
11 C.H.S.S. benefits As per the CHS Scheme prevailing in the
Department.( see para 47 for details ).
Please see para 38 for the entitlement of family pension to the family
members, the order of priority and the other conditions of eligibility.
27
34. Details of Familv to be given bv the Govt. servant : A Government
Servant shall give details of family in Form-3 (enclosed as Annexure- 14). In
the Revised Form-3, details of spouse. all children and parents and disabled
siblinqs ( brothers & sisters ) whether eligibie for family pension or not may
be given. Please also see para 52for changes in the composition of family
after retirement.
Family members eligible for family pension as per GCS (Pension) Rules
1972 z
Familv -
Family pension will be given in the orO", given below:
First categorv:
1. Spouse
2. Children upto the age oI25 years of age
Second category:
1. Mentally/physically disabled children above 25 years for life

2. Unmarried/widowed/divorced daughter.
3. Parents who are wholly dependent on the Govt. servant.
4. Dependent disabled brothers or sisters.
35. Eligibility for family pension:
a. After completion of one year continuous service.
b. Before completion of one year provided already medically examined and

found fit.
c. After retirement from service and was on the date of death is in receipt of
pension.
28
36. Amount of Family Pension:
Norma! rate Enhanced rate

Payable when the govt. servant has rendered not less
30% of basic pay than 7 years of service.
Death while in service: Amount of Family Pension is
payable 50% of pay last drawn for 10 years from the
date, following the date of death.
Death after retirement: 50% of pay last drawn or
pension authorised whichever is less. Payable for a
period of seven years or upto the date on which he
would have attained 67 years had he survived.
Minimum Normal FamilyPension : ( 3500 p.m.
Maximum Normal Family Pension , 1 t 27000 p.m.

37. Dearness Relief: Applicable Dearness Relief will be credited by the
bank along with pension.
DR as on 0110712014 : 1o7o/o
Revision of DR : 1't January/July of each year
38. Griteria of eligibility for family members for family pension:
Sr. Family Period of payment & conditions Income criteria

No Members
Spouse Upto the date of death or remarriage, Not applicable
1. (Husband/ whichever is earlier.
Wife)
(a) Childless ln case of childless widow even after The minimum

widow remarriage subject to lncome Criteria. family pension i.e.
T 3500 plus DR
(b) Judicially Judicially separated spouse with no thereon.
separated child is eligible. Not eligible if judicial
spouse with separation is granted on the ground of Declaration
no child adultery and the spouse was held regarding income
guilty of committing adultery. is to be given to
disbursing
(c) Judicially Judicially separated spouse with authority every six
separated children will get family pension after months.
spouse with the children cease to be eligible.
children
29
2. Son/ Upto the age of 25 years or until The minimum
Daughter marriage or starts earning, whichever family pension i.e.
is earlier. Payable in the order of birth. { 3500 plus DR
Younger will become eligible after the thereon.
elder become ineligible.
3. Disabled 1 Eligible after the turn of last minor The minimum
children child is over. family pension i.e.
above lf more than two children suffering < 3500
2Syears from disorder, family pension is plus DR thereon.
payable in the order of birth.
The younger one will be eligible
after the elder cease to be eligible.
ln case of twin children family
pension shall be paid to both of
them in equal shares.
Eligibility has to be certified by
competent med ical authority.
6 Payable even after marriage
7 Certificate to be furnished to bank
about income.
As and when the disability
manifests itself in a child which
makes him/her unable to earn
his/her living, Heads of Office shall
be notified supported with medical
certificate.
4. Unmarried/ 1 . Effective from 1 .1 .1998. Eligible if
widowed/ she is not earning her living. The minimum

divorced 2. lf eligibility occurs after issue of family pension i.e.
daughter PPO, the spouse, if alive, or the { 3500 plus DR
widowed thereon
unmarried/divorced/
daughter can themselves intimate
the details to the pension
sanction nq authority.
i
5. Parents 1. Wholly dependent on the govt. The minimum

servant when alive. family pension i.e,
2. Payable at normal rates only. { 3500 plus DR
3. lf both parents are alive, first, mother thereon
qets familv pension.
6. Disabled Following the same criteria as laid The minimum
siblings down for disabled children. family pension i.e.
unable to { 3500 plus DR
earn their thereon
livinq
30
Note : Family pension admissible to a beneficiary in respect of one
deceased employee/pensioner is not to be counted aS income for the
purpose of determination of etigibility for another family pension, which is
admissible in connection with another deceased employee/beneficiary.
However, any other income/earning of the beneficiary under consideration
will be counted towards income for deciding eligibility for family pension.
39. Procedure for grant of familv pension:
The following are the steps td ne taken for grant of family pension:
Death after retirement Death while in service

On submission of an application on plain The Head of Office will obtain a
paper along with death certificate the claim in Form-14. The Head of
payment of family pension to spouse will Office shall assess and
commence from the date following the authorise family pension &
date of death provided: death gratuity in Form-18 within
a month of receipt of claim. To
(a) the pensioner had a joint bank avoid delay in payment of family
account with the spouse. pension and other retirement
benefits, Head of Office should
(b) the specimen signature, personal initiate action to process the
mark of identification, left hand case immediately on receipt of
thumb impression, proof of age/date intimation without waiting for
of birth and undertaking for recovery receipt of formal death
of excess payment have been certificate.
obtained by Head of Office and
forwarded along with the PPO.
lf a & b are not complied with application

in Form-14 (enclosed as Annexure 15)
has to be submitted to Bank.
31
The family pension at the rate indicated
ln the PPO will commence.
Separate PPO need not be issued for
payment of family pension to spouse.
Separate PPO need not be issued in
case disabled children/sibling and
parents where already authorised in the
PPO and there are no prior eligible
claimant.
ln case of other eligible family members,
Form-14 has to be submitted to the
Head of Office.
40. Additional Pension: Applicable from 80 years and above at the rate
indicated in para 17.
41. Death Gratuity: When a government servant dies while in service, the
amount of gratuity payable shall be as indicated below:-
Sl. No. Lenqth of Service Death Gratuity payable to family

(i) Less than one year 2 times of 'emoluments'
(ii) One year or more, but 6 times of 'emoluments'
less than 5 vears
( iii) 5 years or more, but 12 times of 'emoluments'
less than 20 vears
Half of emoluments for every completed
(iv) 20 years or more six monthly period of qualifying service
subject to a maximum of 33 times
'emoluments' or t 10 lakhs.
The maximum amount of gratuity - t 10 lakh
Emoluments for gratuity - Basic Pay + Dearness Allowance

(Basic Pay = pay in Pay Band+Grade Pay)
42. Encashment of Leave : Admissible as in the case of retirement details

given at para 10.
32
43. Gentral Govt. Employees Group lnsurance Scheme:
It provides for the Central Government employees the benefits of low

cost insurance cover to help the families in the event of death while in
service.
Rates of monthly subscription and amount of lnsurance cover -
Group to which the employees Monthly rate of Amount of

belongs subscription lnsurance
Rate cover
t {
(A) Up to December, 1989
Group'A' 80 80,000
GrouP'g' 40 40,000
Group'C' 20 20,000
Group'D' 10 10,000
(B) From January, 1990

Group'A' 120 1,20.000
Group'B' 60 60,000
Group'C' 30 30,000
Group'D' 15 15,000
Benefits payable on Death while in service:
a. Amount of appropriate insurance cover as indicated above.

b. Lumpsum amount of accumulation in the Saving Fund as per the
Table of relevant year.
44. General Provident fund: Balance at credit at the time of death is
payable to the Nominee / Family. The rate of interest rate applicable during
the past years is given in Annexure-4.
45. Travelling Allowance for settlement of station: Travelling allowance
as admissible in the case of retirement. Details given at para 13.
33
46. Deposit Linked Insurance Scheme: On the death of a GPF subscriber
(while in service) after five years service an additional amount equal to the
average balance in the account during the 3 years immediately preceding the
death is payable to the nominee/family subject to the following conditions:
(a) The balance at the credit of such subscriber shall not at any time during
the three years preceding the month of death have fallen below the limits
indicated in column 2 of the table:
lf the subscriber was drawing Minimum monthly

balance during the
Period
Grade Pay of < 4,800 p.m. or more 25,000
Grade Pay of < 4,200 p.m. or 15,000
more but less than ( 4,800 p.m.
Grade Pay of { 1,400 p.m. or 10,000
more but less than t 4,200 p.m.
Grade Pay less than t 1,400 p.m. 6.000
(b) the additional amount payable under this rule shall not exceed ( 60,000/-
47. CHSS benefits: The spouse of a deceased employee and other family
members registered under the CHS Scheme can continue to avail of the
benefits provided the deceased employee had completed a minimum of one
year's service in the Department and spouse pays the contribution last paid
by the deceased employee. The eligibility is further subject to the conditions
that the spouse and other members of the family are othenruise eligible.
48. Medical Allowance: Family pensioner not opted for CHSS is entitled to
medical allowance of { 500/- per month.
34
49. Residuary Gratuity: Payable to the nominee/family of an employee
who dies within five years after retirement. lf the amount already received
towards pension & gratuity is less than 12 times of the emoluments drawn at
the time of retirement, the difference is granted to the nominee/family as
Residuary Gratuity.
Amount of Pension/Gratu ity Amount to be deducted

alreadv paid
(a) Pension/Service q ratu ity 12 times the emoluments
(b) DR on Pension drawn at the time of retirement
(c) Retirement gratuity
(d) Commutation amount
Total
50. lmmediate Relief to the Familv of an emplovee who die while in
service: ln case a Government Servant dies while in service, the family will
be eligible for relief in the shape of an advance. Amount of advance is
limited to two month Basic Pay or Rs.8000/- whichever is less. The advance
will be adjusted against arrears of Pay & Allowance or any other payment
due in respect of deceased Govt. Servant.
51. DAE Employees Family Relief Scheme (DAEEFRS): Membership of
the Scheme is voluntary. The Scheme is open to all the employees of all the
Units of Department of Atomic Energy except Bhabha Atomic Research
Centre. Separate similar scheme is available for the employees of BARC.
Person joining one of the participating Units of DAEEFRS on transfer from
Bhabha Atomic Research Centre and vice-versa would automatically become
a member of the DAEEFRS or Bhabha Atomic Research Centre Employees
Family Relief Scheme unless specifically opted out.
35
51.1 Gontribution: The contribution is Rs.251-per month, forall employees
with effect from 01 .11.2012.
51.2 Quantum of Relief: The amount of relief payable to the family of the
deceased employee is Rs.1,00,000/-. The relief amount is payable to the
family of the member nominated under the GPF/CPF/New Pension Scheme
as the case may be. lf no nomination has been made by a member,

payments under the scheme shall be made to the person to whom the
amount under GPF/CPF/NPS is payable.
51.3 Payment of Relief: Within sixty days as far as possible from the date
of receipt of a communication from the Head of the Unit regarding the name
of the nominee to whom PF dues are payable. The Secretary of the Scheme
shall write to the Treasurer in this regard within seven days from the date of
receipt of information by him from the Head of the Unit.
52. lnclusion of names of the widowed or divorced or unmarried
daughter/parents/disabled siblings after the issue of PPO: In order to

avoid undue hardship/delay/denial of rightful claim of eligible family
members, it is clarified vide DP&PW OM No.1/6/08-P&PWE dated
22.06.2010, that
(a) in case where the eligibility of the above mentioned family members
occurs after the issue of PPO, the pensioner or spouse may intimate the
details/names of such family members to the Pension Sanctioning

Authority and obtain acknowledgement.
(b) in case where the pensioner or spouse has expired, the widowed or
divorced or unmarried daughter/parents/dependent disabled siblings can
themselves intimate such details to the Pension Sanctioning Authority.
36
(c) However, the production of an acknowledgement will not be a pre-
condition to the processing of claim for family pension. Family pension
can be processed by the pension sanctioning authority even without such
intimation/ acknowledgement, if sufficient proof of entitlement is produced
by the claimant and all other conditions for grant of family pension are
fulfilled.
53. Family pension to chitdren when both Father and Mother are Govt.
Servants: lf husband and wife are government servants, when one of them
dies, family pension is payable to the surviving husband or wife. The children
are eligible for family pension in respect of both parents subject to the limits
specified below:
(i) lf two family pensions are payable at enhanced rates, maximum amount
of both the family pensions shall be restricted to Rs.45,000/- per month.
(ii) lf one family pension at enhanced rate and the other at normal rate, the
maximum amount of both family pension will be restricted to Rs.45,000/-
per month.
(iii) lf both family pension are payable at normal rate, maximum amount is
restricted to Rs.27,000/- per month.
54. Two Family pension allowed: Sub Rule - 13A & 13B of Rules 54 of
CCS (Pension) Rules are omitted vide Notification dated 27.12.2012.
Accordingly, two family pensions are allowed where the pensioner drew
is drawing or may draw two pension i.e. for Military and or Civil employments.
37
55. Procedure for automatic payment of family pension for permanently
disabled children/siblings and dependent parenh: Considering the
difficulties being faced by the old parents and disabled children /siblings after
the death of pensioner/family pensioner, the following procedures are laid
down vide OM No.112712011-P&PWE dated 1.7.2013.
(a) Disabled children/siblins: The employee/pensioner/family pensioner may
at any time before or after retiremenUdeath of employee, make a request
to the Appointing Authority seeking advance approval for grant of family
pension for life to a permanently disabled child/siblings in terms of Rule
54 of CCS (Pension) Rules.
(b) Parents: A request for advance approva! to the grant of family pension to
the parents may be made to the Head of Office.
(c) On acceptance of such a request Head of Office will immediately issue a
sanction order for grant of family pension to such
ch ild ren/sib Ii ng/dependent parents on thei r tu rn.
(d) The names of permanently disabled child/children/siblings and or

dependent parents may be added to the PPO issued to the retiring Govt.
Servant. If there is no other eligible prior claimant for family pension

other than the spouse, no PPO need to be issued in such cases and the
family pension will be payable by the bank in the following order:
(a) Spouse
(b) Permanently disabled child
(c) Dependent parents
(d) Permanently disabled sibling
38
(e) Where there are other eligible prior claimants to family pension, the
names of permanently disabled child/sibling/dependent parents will be
added to the PPO issued to the preceding eligible family pensioner.
The Bank will start disbursing the family pension to the permanently
disabled child/sibling or dependent parents after the death of the
pensioner/spouse/other family members. On the basis of the PPO/revised
PPO approval of the appointing authority and the death certificates and self-
certificate for income.
ln order to facilitate the Bank to promptly sanction the family pension,
bank account may be opened for such children/siblings/parents and intimated
to Head of Office for inclusion in the PPO/revised PPO.
39
Annexure-1
Model Galculation - Superannuation
1. Name : ABC
2. Designation : CAO
3. Pay Band and GP of the post last held : t 15600-39100
GP < 7600
4. Date of Birth : 01-11-1954
5. Date of Entry in Govt. service : 21-06-1974
6. Date of Ending Service : 31110/2014 AN
7. Total length of Gross Service : Year/Month/Days
40,04,10
(i) Total length of non-qualifying service : 00,00,00
(Year, Month, Days)
(ii) Total Iength of qualifying service : 40,04,10
(iii) Qualifying service in half years : 81 SMPs (Restricted to
max. 66 SMPs)
8. Emoluments drawn during 10 months period :
and those reckoned for calculation of Average

Emoluments
Pay in the
Pay From Pay Upto Pay Band+ Total
Grade Pay
01-01-2014 30-06-2014 39550 237300
01-07-2014 31-10-2014 40740 1 62960
TOTAL 400260
9. Average Emoluments for Pension : t 40026

10.Pay last drawn : 7 40740
11. Emoluments for Retirement : < 40740 + DA (100%) 40740
Gratuity : = 81480
a) Amount of Retirement : = 81480x66 = 1344420
Gratuity (subject to max. of : 4
( 10,00,000/-) < 1000000(Restricted)
12. Details of deductions / :
adjustments
NET GRATUITY PAYABLE : t 1000000

13. Calculation of Pension : SOYo of average emoluments
i.e. t40026x50% = 200'13
OR
5Oo/o of pay last drawn i.e.
7 4O740x5Oo/o
= 20370
whichever is more beneficial
40
a) Amount of monthly pension : ( 20370
admissible before communication
b) Date of commencement ofpension : 01-11-2014

c) Percentage / amount of pension : 4Oo/o
commuted =20370x40o/o= 8148
d) Commuted value payable : 8148 x 12 x8.194 = 801177
e) Reduced monthly pension : = 20370-8148 = 12222

after commutation
g) Restoration ofcommuted : On completion of 15 years
portion of pension
14. MedicalAllowance : { 5001 p.m. or CHSS benefits
DETAILS OF SPOUSE :-
Name Relationship with the Govt. Date of Birth

Servant
ABC WIFE 1 8-05-1 957
Family Pension:-
L At enhanced rate :
(a) 50% of pay last drawn or : t 20370

(b) pension authorised : ( 20370
(a) or (b) whichever is less : upto 3111012021
ll At normal rate '. < 12222 from 01-11-2021

30% of < 40740
Bank Account Details:-

No.
BankAccount : xxx
NameofBank : SBI
No.
Branch & Code : xxx.
BSRCode : xxx
Location : xxx
District : MUMBAI
State
Pin Code
Head of Office PAO
41
Annexure - 2
F&R.&,g I
FGR.},q OF AFFLTC.AT{SN F'GR COh{h{U'[AT'{ON GF A
PERC E}iT,A.GE CIF FEh" SION IV{THGU T &?E &TCAL EXA&,ISNi ATTG}i
(To be subniitted in iir"iptricate afier retirement bi:t rvithin one year
of the date of reiirei:ier:t)
PART i
To
Tire
(F{ere indicate the designation and fi:li address of t}re Head of Office
Subject:- Con-lmutation of pension rvithout sredical exarnimaticn.
Sir.
I dcsirc to commrite a percentage of my pensicn as lndicalecl belcrv in accordance u'ith the

provisions of the Central Civil Senices (Commutation of Pension) Rules. 1981. The ilecessary
parliculars are fllmished belorv -
1" Name (in tslock Letters)

2" Father's name {also husband's narne in the case
of a fernale Govemment sen'ant)
3. Designation at the time of retirement .". ...
4. Name of OlficeiDepartment/Ministry in u'hich
employed
5. Date of birth (by Ciuistian era)
6. Date of reiirement
7. Class of pension on rvhich retired
8. Arnount of pension atithorized. lln case final
amount of pension has not been authorized.
indicate the amount of provisional pension
sanctian under Rule 64 of the Central Cir.il
Sen,ices {Pension) Rules, 1972]
9. " Percenta-{e of pension proposed to be
commuted
i0. Designation of the Accounts Officer who
authorized the pension and the No. and date of
the Pension Payrnent Order. if issued
rDisbursing
I l. anthority for payment of pension -
(a) Treasury/Sub-Treasuly {Naure and
complete address of the Treasury/Sub-
Treasi:ry to tie indica'red)
(b) (i) Branch of the Nationaiized Bank rvith
complete postal address
(ii)Bank Account No. to u,hich rnonthly
pension is being cledited each montir
(c) Accourrts OtEce of the
MinistryiDeparlmentl0 lEce
42
Place : Sigirature
Date : Postal Address
* The applicant shor.rid indicate riie percentage of tire amount of the monthly pension subject to
maximuin of ,1091o theleof i.r.hich he desiles and not ttrre amollnt in Rupees.
i Scole out which is not applicable.
PAR.T {tr
ACiL-NOIVLEDGE&{EF{T
Received from Shri... ..(name)..... .. (fonrrer designatir:n) application in Part

i of Fonn I for the commutation of a percentage of pensir:n without medical exalninatiou.
Piace : Signature
Date : Head of Office
}{OTE. - This acknou,ledgement is to be signed. stamped and dated and is to be detaclted tiom
the Fonn and handed over to the app[cant. If the fonn has been received by the post, it i]as to
be acknorvledged on the same day and the acknowledgement sent rinder registered covcl".
Pr\RT {lI
Fonvarcled to tire Accounts Officer....... .(here indicate the adclress and
designation) rvith the remarks that -
(i) tire parliculars fuinished by the appiicant in Part I have

been verified and are coffiect :
{ii} the applicant is eligibie to get a percentage of his
pension commuted without medical examination ;
(iii) tlie courmuted vaiue of pension detemrined w'itir
ref'erence to the Table applicable at present comes to
Rs.............
(iv) the amorrlt of residuary pension aftel con-unutation
will be Rs...."....,.......,
2. lt is reciuested that further action to authodze the palment of the arnount of commuted
value of pension may be taken as in Rule l5 of the Cenn'al Civil Ser.rices (Commutation of
Pension) Rules. 198L
3. Tiie receipt of Part I olthe For:n has heen acknorvledged in Part II which has been
tbrwarded separately to the applicant on..............
4. The cornmuted value of pension is debitable to Head of Account -----.
Flace : Signatu'e
Date: Head of Otfice
43
,,
Annexure - 3
(]o;\,tN{U.l A.rIoN \IALI.]E FoR A P[.]NS|ON (}Ii lte'l PliR ANNt]l\,1
(lotunrtt t:rtiott Agc ( .ortrttttttittttltt

Agc (lonrmutatiotl Age
rrext 1,:ll lt (' ruett valuc
rucxt virlttc
birttrdal' cxll'cssctl :ts birthd:tr' crglt't'.';sctl:ts
birthtlav c)(prci-scd as
nunrhct'of rtuurhcr ttl'
rrunrber of
!'itrrs )'ear's
!'eal''$ 'purcltase.
purcltase Durcltlst:
4l 9.075 62 li.()el
2() 9.lBit
lr 9.1 87 42 9.059 6l 7.e82
9.()40 (r4 l.ii(t:
2l 9.t86 +-)
-)
44 9.()19 65 ?.7i I
9.t85
1 ..1
().184 45 ii.()9(t (r(l f')l
')<. 46 u.e7l 67 i.+.) I
9.1 83
e.t82 47 8.943 (r8 126)
l(r
48 8.9 r3 (r9 r'.(),\.i
?1 9.1 80
1(t (l.S() i
l8 9.1 78 4<) E.881
1l (t l-i (
l9 9.17(r 50 li.E.l(r .i
7l (t. )o
t() q.t7l 5r 5.9{)ii
8.7(Ij (r.l'1(,
rl 9.1.69 52
1..t
t+ (r.()85
jl 9. t04 53 IJ.7l4
9.1 59 54 8.678 75 -5.871
-1 -)
j4 55 8.627 7tt 5.(r57
9.152
9.1 45 5(r 8.5 72 77 5.44.r
35
9.13(r 57 8.5 rl 78 5 .l l')
^)o
5ti li.rt46 7r) 5.() I fi
9.126
1(, 1'l
-t.(l
3() l-
_li 9.I l(r .5q 8.171
E.]Si 8l -[.(r I
l,) 9.t0l (r0 I
?', 4() 9.090 6l 8. tr)4
intcrcstl
IBasis: l.l(' (()4=9(i] tJltinrate Tablcs and 8'(]0*]f
.', i -'r,
', r-l!1*;-,1;"1J
r' ?
;irilii,i,)
a rr(J-rr.,\'
',,9$'i,o'r\'
44
Annexure-4
GPF INTEREST RATES
1. u.a4.2013 8.7%
2. 01.04.2012 08.80%
3. u.a4.2011 08.60%
4. 01.04.2003 08.00%
5. 01.04.2002 09.00%
6. 01.04.2001 09.50%
7. 01.04.2000 11.00%
8. 01.04.1988 12.jQo/o
9. 01.04.1985 10.50% (lncentive 1o/o for no withdrawal for

previous 3 years)
10. 01.04"1984 10.a00/o (lncentive 1o/o for no withdrawal for

previous 3 years)
11. 01.04"1983 09.50% (Balance upto t 20,000/-)
12 01.04.'1983 09.00% (Balance above { 20,000/-)
13. 01.04.1982 08.00%
45
@xure - S
Plto F*R}"{A
Fom of,application til be submitted b,v Pensioters tbr ertdorsetnent of particulai:s of spLruse t.lix.
post-retiral niarriage and children bom after retirement in tire PPO. _ * . -
(To be fiileii in triplicate and s,,rbmitted to Head of Office, \vho processed pensicru papers initiai!-y-.i
Sir,
I aru to siate that I have marriedr'remaried on..... ........ i gile
beiou, the reqiiisite particuiars* ol m-y sponse for necessary etdorsernet'tt or: rt:iy PPO.
i also enclose -1 copies of passpori size-fcir"rt piiotcgraph rvith my spouse duly aitested fi:r
necessary action.
1, Na'une of lire Pensioner {as recorded in PPO)
2. Fuil present Address
3. Date of Retirerneat
4. (i) PPO l{o. ct Daie
{ii) Name of PPC lssr"ring Authorit-v
5. Narne of 1lre Pensior: Disbursing Ar,rthoritl
(i) Station
{il) Treasury,/DPDO,'PAO/PSB, as the case may ire
(iii) Bank Branch u,it-l-r fuli Address and SBICA/A;c. No.
6. (a) De tails of family (as recorded in PPO)
i.No Name(s) and Adddess of members of Relationship Vlariial \trtiethei the

famiiy with the Status in childl
Pensioners case of Children
daughter ph,vsically
handicaored
(b) ilihe application is for inclusion of post retiral

spouse, the date of deattvdivorce of the prcvious
sporise (Attesteri copies of ileath ce$ificate,'divcrce
decree to be enclosed)
1 . Partlculal of spouse from post-retiral marriage

-
46
(i) Nante
{ii) Date of n-larriage u,ith the pensioner.

iPiease attach attested copy of r.narriage certif-icate)
(iii) -loint Pliotosraph of tlre pensioner and the spouse

refened to ar Item (a) above duly attested.
8. Pafiicuiars ol Children bom after retirement
S. Namets) lnd rrddrc:s ol Relationship Date of Whether the Child (ren) rsi
No post i-r'riral famiiy with the Birth are physically handicapped
pensioner
9. Verificaiion
tr certify that the particulars furnished above ale coil'ect. Attested by :
Signature ofPensioner
(il,ith naure in Block letters u,ith address)
1. Sigrralure Place
Name
Address Date
2. Signature
Name
Address
47
Annexure - 6
LIST CENTRAL P CENTRES BANKS
sl. Name of Bank Address Phone/Fax No.

No.
Asst. General Manager 0522--2286 6378
Centralized Pension Processing Centre

Allahabad
1 3d, floor, Zonal Office, New Building 0522-2286489
Bank
HazratGanj, Lucknow Mob. No.9956277766
Pin-226001, (UP) cppc@allahabadbank.in
Senior Manager 040-24757153(Fax)
Head Office
Centralized Pension Processing Centre a40-247s7828
2 Andhra Bank
Andhra Bank Building
Sth floor, Koti, Sultan Bazar Mob. No.0666{49852
Hyderabad - 500195 (Andhra Pradesh) abcppc@andhreEatk.Sg.Ut
Axis Bank Ltd. Debraj Saha(AVP)-01 1 -43506532
Centralized Pension Processing Centre PH : 022-24253687 I 27 1 31 263
Settlement Cell, 4th floor,

3 Axis Bank
Gigaplex Builidng No.1, Plot No.l.T.5, cpu.pension@axisbank.com
Airoli Knowledge Park, Airoli, govt.business@axisbank.com
Navi Mumbai - 400708
The Chief Manager 01 1 -23441 355, 23441 348, 23441 347
13th floor, Building 16, Fax : 01 1-23441343
4 Bank of Baroda Parliament Stret, cppc.telecom@ban kofbaroda.com
New Delhi - 110001 cppc.delhi@bankofbaroda.com

ob.del hitobankofbaroda.com
Chief Manager 022-66684471150
Centralized Pension Processing Centre Fax-022-66684494
87-A, 1st floor, Gandhibaug, PH : 07 1 2-27 64341 127 64091 -95

5 Bank of lndia
Nagpur, cppc.naqpurl @bankofindia.co.in
Maharashtra - 440001 ho.qbd@bankofindia.co.ion
headoffi ce. ssy@ba-!-kof! ndtaoi-E
Dy. General Manager 020-24467937138

Bank of
6 1177, Budhwar Peth, Janmangal, 9850434779
Maharashtra
Bajirao Road, Pune(Maharashtra) boml 407 @mahabank. co.in
Pune - 411002 vi n ita.va idya@ma h aba n 8.c9.ln
48
Sr. Manager 080-25596693
Canara Bank
Centralized Pension Processing Centre 080-25580778
7 Canara Bank
86, Spencer Towers, Sth floor,. cooctOcanarabank.com
M.G.Road, Banglore (Karnataka),

PrN - 560001
Chief Manager 022-22703216117

Central Bank of Central Office, 2nd floor, FAX - 22703218
8
lndia Central Bank Building, M.G.Road, cmcppc@central bank.co.in
Hutatma Chowk, Fort, cooc(@central bank.co, in
Mumbai - 400001.
The General Manager 0824-24414251
Corporation Bank
Corporation Centralized Pension Processing Centre 2426532
9
Bank Pandeshwar, Mangaladevi TemPle 9818244077
Road, Post Box No.88 hooovtt@corobank.co.i n
Manqalore - 575001 (Karnataka) hopension@corPbank'co.in

Asst. General Manager 022-22690tr9112
Gentralized Pension Processing Centre

10 Dena Bank Mumbai Main Office, lstfloor, obd(Odenabank.co.in
17-8, Horniman Circle, Fort, cppcdena@denabank'co.in

Mumbai - 400001.
Dy. Vice President 01204894258159

11 H.D.F.C.
1st Floor, A-lll, Sector4 su rai.tiwari@hdfcbank.co.i n
Noida - 201 301 (U.P.) oension hel pdesk@-hrlfE[agf, 'cs!0

lClcl Bank Ltd.
Centralized Pension Processing Centre 8527690537
12 lClCl Bank lGlCl Bank tower,

Chandivali Farm Road, Powai
Mumbai - 400072.
Asst. General Manager Ms. Pradnya(Mgr)-022'66908489

lDBl Bank Ltd., Govt.Business Operations PH:022-66908405
13 IDBI Unit No.2, Corporate Park
Sion Trombay Road oradnva.mandhare@idbi.co.in
Near Swastik Chambers bp.Patil@idbi.co.in
Chembur, Mumbai - 400071' v acharya@idbi.co.in
49
044-25210317
The General Manager
Centralized Pension Procsesing Centre
14 lndian Bank 25231756125231757
66, 4th floor, Rajaji Salai,
chennai {Tamilnadu) - 600002 cpqc@indianbank.co.in
044-28889383/28889384
Chief Manager
lndian Centralized Pension Procsesing Centre
15 2851 9433
Overseas Bank Central Office, 763, Anna Salai,
6Q!q9?- cooc(Oiobnet.co.in
Chennai (Tamilnadu) -
o 1 24 41 26379 (AG M) ( FAX)
The General Manager
4126527(DGMI
Oriental Bank Oriental Bank of Commerce
16 01244126248
of Commerce Corporate Office, Plot No.5,
lnstitutional Area, Sect-32,

Gurqaon (Haryana)' 1220!1-
011-882692744
Dy. General Manager
Centratized Pension Processing Centre
28751702 I 6703
1st Floor, Gurudwara Road, Karol Baug,
Punjab 287s7840(FAX)
17 Delhi - 110008.
National Bank New
cppcdel@onb.co.in
hoqbd@pnb.co.in
bo4421(donb.co.in
H.O.P&DDePartment
o11 -2527 1 585125281 21 0
Punjab & Sind cnoc@Psb'co,in
18
Bank A-25 (First Floor) Community Gentre
Jwala Heri, Paschim Vihar
Now l)alhi - {'l 0063
Chief Manager
State Bank of Centralized

Pension Processing Centre
0141-222775815172259
19 Bikaner & State Bank of Bikaner & JaiPur
Jaipur cppcipr@sbbi.co.in
2nd floor, S.M.S. HighwaY
sbbi10016@sbbi.co.in
Jaipur - 302005 (Rajasthan)
o 40 -23387 41 4 I 2338288 1 -882
Dy. General Manager
State Bank of Fax-040-23387562
2A
Hyderabad 1st floor, Methodist ComPlex,
cppc-hvd@sbhvd.co.in
Opp. Chermas, Abids,
Hrrdarahad-O1
0824 -221 617 3 I 22',1 41 7 3
Genera! Manager
State Bank of 22',18775
21
Mysore
Manjusha Building, 2nd floor, Bejai,
Fax-2215173
Mangalore,
Karnataka - 575004
50
0175-23028171
General Manager I
State Bank of Patiala

228332212280272
State Bank of Centralized Pension Processing Centre
22 2280448
Patiala rPlot No.l14. Urban Estate
I
Fax-2201144
I Phase-ll, Patiala' 147002, Punjab
!nfocppc@sbP-co'in
94460671 36/
0471-2326525
State Bank of Travancore
State Bank of 0471-2324217
23
Travancore Chembikalam Buildings
cooc@sbt.co.in
3rd floor, Vazhuthacaud
I
lTrivandrum - 695014
0820-2575402
Asst. General Manager
24 Syndicate Bank Central Accounts Dept, Syndicate Bank 257119612574075
2nd floor, HO: ManiPal svndcPPc@svnd icatebank'co.in
Karnataka-574104
General Manager
033-44557964
UCO Bank, CPPC DePartment
25 UCO Bank
Fax-033-44557352
Mint Road, NagPur '444000 \.
Mob.07387226663
022-228966771781
3hief Manager
22020242-/RJ'
22896600t22838824
Government Banking Division,
nkramachandran
PBOD, 12th floor, Union Bank Bhavan
Union Bank of @unionbankofindia'com
26
lndia 239, Vidhan Bhavan Marg
qovtbusiness@unionbankofindia'com
Nariman Point
puneetrai@unionbankofindia'com
Mumbai - 400021
bansal@unionbankofindia'com
cppccivil@unionbanko
033-22622549
Chief Manager
Fax-033-22422196
United Bank of 4th floor, Head Office-11,
27 22133217
lndia Hemanata Basu Surani,
homail@unitedbank'co.i n
Kolkata - 700 001(West Bebgak)
cmcppc@unitedbank.co.in
080-25584644/066
Sr. Manager
cmm bd@vi iavabank.co.i r
Merchant Banking Division,
28 Vijaya Bank
m bddgm@vi iavabank.co'i r
7th floor, Head Office, 41l2,M'G. Road,
Trinity Circle, Bangalore - 560001 mbd.pension@viiavabank'co'ir
mobi lebankinq@viiavabank'co'ir
51
079 -23245s11 - 15
General Manager
State Bank of lndia,
Gandhi Nagar Centralised Pension Processing Centre
(Gujarat) 6th floor, Gandhi nagar Zonal Office
Opp. New SachivalaYa, Sector - 10'8, cmcppc.zoahm@sbi.co.in
General Manager
Banglore Centralised Pension Processing Centre
(Karnataka) 12t13, LakshmaYYa LaYout'
cppc.banqalore@sbi.co.in
Ganganagar (North)
Banqlore (Karnataka) - 560024
075542067 45 / 2600836 / 37
General Manager
Centralised Pension Processing Centre
Bhopal(M.P.) Gavindpura Branch Premises,
Govindpura, BHEL,
Near Working Women's Hostel,
Bhopal (M.P.) - 462011
General Manager
Stdte Bank of lndia,
Centralised Pension Processing Gentre
Bhubaneswar 067 4-2s72950 (FAX ) t 2572170
(Odissa) 1611162, CSD Building'
Bomikhal,
Puri-Cuttack Road cmcPPc'zobhu@sbi'co.in
CentraJised Pension Processing Centre

Administrative Office Building, 0172-4569231 I 2570755 ( FAX )
Panchkula
(Haryana) 2nd floor, Plot No.1/2, Sector - 5,
Panchkuta (Haryana) - 1341q9-
044 - 23772754 / 55 / 50 (FAX)
General Manager
Chennai 9445865707 (AGM)
11214, Kalimman Koli Street,
9444441634 ( Manager )
Virugambakkam, Chennai - 600092
52
General Manager 23888324, 23888301 (AGM)
35 New Delhi
SBI Chandani Chowk Branch Premises, 23888327, 23888309 I 302
2nd floor, Chandani Chowk,
Delhi - 110006 sbi.04475@sbi.co.in
General Manager PH:0361 -2463104
Guwahati Centralised Pension Processing Centre
36
(Assam)
6th floor, SethiTrust Building, G.S.Road, 9869451442
Bhangagarh, Dist - Kamrup Metro, 9435309683
Guwahati (Assam) - 781005 cppc.zoquw@sbi.co.in
General Manager
37 Hyderabad 1171387, GNR Heights, 1st floor, 040-27 67 01 49 ; 27 61 01 48
Murshidabad Main Road,

Op.p. Guru Nanak Care Hospital, sbi.04472@sbi.co.in
Hvderabad - 520020
General Manager (NW-1) PH :033-22570827
38 Kolkata Centralised Pension Processing Centre
2nd floor, 83-1/A, Vivekananda Road,
Kolkata (West Benqal) - 700006 sbi.04473@sbi.co.in
General Manager (NW-1) PH:0522-6542211
39 Lucknow (U.P.)
Near Sahara State, Sector - 1, AGM (Mob.) -941s220752
Jankipuram, Lucknow (U.P.) - 226021 0522-27350752 I 742;
27350762 (FAXI
Chief Manager 022-41613200/3208
State Bank of lndia, (fax) 27580963
Centralised Pension Processing Centre Ms. Alka - 8454047004
40 NaviMumbai 5th floor, premises no. T-651 &T-751,
l.T.C.Belapur, cppc.m um bai@sbi.co.in
CBD Belapur Railway Station Complex,
Navi Mumbai - 400 614
53
\
General Manager (NW-1)

0612-26775701645

41 Patna (Bihar) Centralised Pension Processing Centre
floor, Administrative Building,
sbi.04476@sbi.co'in
0471-2326986187
Dy. General Manager (NCM-1)
ised Pension Processing Centre
42 Kerala
cooc.zotri@sbi.co.in
Thiruvananthapuram (Kerala) - 695014
54
i'
Annexure '7
44.
ANNEXURE.XVII
(See para 15.1 Page 1l)
LIFE CERTIFICATE
(lo be submitted by Pensioner once a year in November)
certifiedthatlhaveseenthepensionerShri/Smt./Ms
(Name of Pensioner)
holder of Pension Payment Order No. and that he/she is alive on this date.
Name
Place: Designation of Authorised Officer
Date: Seal
55
Annexure - 8
J
*sverfim*nt of Enejie
Mi*istrY *f Fin*n**
**Pertr:t*mt *{ HxP*sldituc-*
{er:tr*i Fensisr: &ee**::ting *ffie*
T"rike*t*E3. &?"tikali {ema F$eee
F{*w *elffit
:.!t)-'1 ..:l::: .:.r..:, .l

{F&& jEeahl Gni*v* ;?*Svi 3S 3*- Ag I SB 1
Ta
Arii G*:-reiai i"1a riaqer

l.iccai ciiicer
g!gss"3.#i
t6 F*ra e5,? { F-tl *f Sci'ls*:t* ffi**ki*tet* fdit!+n'

S,-:i:;eci: S,nr*nqln:erTE
3'd
m**.e**e}*S".*b::tiss!c'r:*fLlfeCertif:*ate-regerriir:g
foi- suk''misEi*n of
Reierenre is invile,i tc Fara 15.2 0f scheme Bcoklel
t': iaciiitaie
iiie cri-lific=Ie i;'l l!*vernber each yeer 5r7 the pensii:ne:" in *r-der an:end*c
by peirsicners, Pai'a 15,2 is being l':
su*mission cf Ljfe csificat* ic ne rea'j a9
lnciude prcvisii,-nS *f Rule 343 cf, ce;-;iral Tr*a:r;ry R'';icsr,c;R)
?ara i5.2ir;
ParaL52i,islates: - ,-^--ir^^r,^-*
A **nsi*;r*;" v,,h* pao{ilJC*s * iife c*riifi;at* ir: ih* pr*s*:-ibed l*i'r':"i in
!rfiivevei"' is exernpieci
Arir:*Xr:re *XVll siSn*cI by ar:,r: prscil specifi*d her*i";nder,
fi'on: persc:iai apPearance- -
iilApei'scnex*rcis!ngthefe)+ierscfal-'4agisirateund*rlhe
Crirnin*l Pr*cedure cnde ;
(ii) A Regisirar ar Sub-Regislrar appointsd un*e:' lnciiai': R*grstrati*n Acl;
{iii) A Gazetted G*vern;:ient se:"vant; --,^.- ,- *chaig* r.i
A p,.--rtic* Officer *+t b*icy.r the i'a::i< cf 5ub-ins*eclol- i1i ^k--*.r oi a
i;ri
Fo!ice Slati0n;
(u-ii A f-iass-I offlrer *f the Reserl,e *ank cf Inciia, ar: afficer- (inc!ucling eraiie
iI oflic*t-i *f th* 5t*te Sank- of indra *r al iis s''tbsidiary; the psrvers cf a
{viil *. pe:rslcndd *ff;i*r wh*, before relir*merii. exeriiseci
magisfrate;
(viii; A iusiire of P*ac*;
'ii=lAtsiockDevel*pm*ntCfficer,{tlu;"::if,T*hsiidai"cr. tJa i i: "3--*
!*r si i d a i'' ;
Ga*n FanchaYat oi- ai.l
ir:' .A lieacj *f Viilag* Fenchay*t, Gran"r Fa*chayai'
fxecui:ve C*r*mjttee *f a Viiiaqe;
cf legrslatu;-eS Cf r. rnion
i xii A l'4tn-:ber *i Farlia:irei:t. cf State ieglsi*ir-ir*s +;"
-i
e r-i i,-: ry G * r,' * rn m e n t s i Ad ; n n s i
r-
! i i ra l o n s'
(xii) Treasur'1r Clfficer.
'ffi=1
in the ca5r:fapens!+n*rd;'*uvinghispensi*r'':l*rougi-railui':lic
$ect*r Ear-rk i*e iife c*rLiiicai* may be l:6n*'* b"; ai: *ffjce;" cf *
P*i:iic
S*ctar *ank. Inth*casecfap*nsiun*ri-e:icling'=br'**iias:ddr"axin!
hi: pensiol': thr*ugl"r '=ni: *iher bani< lnci*rJe* in i:ir* **cor':* Slhedi;i*:
56
_.-r,
io ihe F.e.sene Bank fit'India Act, lgl4. lhe lifr ceriificf,iil nray h:e srgni:rl by arr
officr,:r of lhe Bank, A pensioner qet exempli".il'r fr*m persr:nal appearance
subjcct to producticn of Life Certiiicate signecJ hy lhe abo,rs nrenti*ned officer
c,f tl-tr: ban k.
A pensioner not resident in India in respect oF rryhom his ciuly

authorlzed agent produces a life certificate signe<i by a Magistrale, a Nolary, a
Bar"rker or a Diplomaiic Reprg59n63tive of India is exempteci frorr sperial
a ppears nce.
"lhe cori.enls cf 'l,iiiicn, 3

ti-rt,r Para L5.1 iP- Ll rf Srhein* B,:-,ckii.ri .xir' '
iir:c 20il,I ) slanrJs unalierecl .
il is reqi.resleLl that rriCe pr_i biiciiy ancl cir-ciLiaiicn i-li: gi',,en li: alt t-he
:j O i y.; u r- ba n k l'l; i- t.i Ct CO rrr p a n Ce.
'J t-a r.' C i't e S Ii
Tiris [ias thr concr.trrence cf S/O Controller General of Accounts

vicle uts {J.0.No.t.(7}(4)lzOt */TA/t.?1 dared t$il, A,prit }oL:t" anci .O, t-,1
r{c. 1 { 7 } I CPAO/Schenre Book/ 2CI05/TAl 254 dr. eg.o6"Zs 1 1 "
" 1
(H.Atheii)
0c/. {$ntrolIer of Accounts
ffi
57
Annexule - 9
Process of getting digital life cerlif icate i!sued for Pensioners
digital Life certificate

Srep 1 : Pensioner needs to have an Aadhaar number for BettinB
issued.
himself/herself using one of

Step 2 : Pensioner needs to enrol and biometrically authenticate
the following methods
from
a) Download application prepared for generating digital life certificate
jeerranpramaan,gov.inonanvAndroidTab|et/SmartphoneorV/inco.',;sPC.
market and plu6 it
Procure a low cost finger print scanner/iris scanner frorn the
onUSBportoftheTablet/Smartphone/PC'Usingtheaboveapplication,
pensioner will be abte to enrol and bio-metrically authenticate in real time from
other detalls
the comfort of their homes by giving his/her Aadhaar number and
related'to their pension bank account'
Government office
b) Pensioner can visit a nearby cSC center, Bank Branch or any
jeevanpramaan.gov'in a'nd
whose details are provided under "locate cente/' orr
bio-metiicallyauthenticate in real time by Eiving his/her Aadhaar number and
other pension details related to their pension bank account'
c)lfthepensionerisalreadyenrolledontheSYstem,nexttimehegiveshis
his bio-metric for
Aadhaar number, he would only be required to authenticate
updating date of his digital life certificate'
pensioner will be sent d ims on
step 3 : After successful submission of digital life certificate,
to download
his/her mobile giving the transaction ld. Pensioner will be able
using this transaction
cornputer generated life certificate from jeevanpramaan-gov'in
id for their records.
4: Bank Branch can be fnformed about submission of your digital

life cenif icate in one
Step
of the followlng waYs
Bank can login on ieevanparmaan-gov.in and.can search mantrally

for
a)
pensione/s life certificate eithdr by giving AadhEar number, Bank Account
number or Transaction ld
life
b) core Banking Systems of Banks will be abte to automaticallY download
update life
certificate details frorn the digital life registratlon repository and
status in Pensione/s bank account'
c) pensioner's dtgitat Life certificate can be sent to ieSpective branch of the Bank
bysendinganemailorforwardingthelinkthroughsmstodownloadlife
certificate from the website.
on
Reminders through sms will be sent to the pensioners enrolled
jeevanpramaan.gov.in for timely submission of their digital life certificates'
58
Annexure - 10
SFffifiIffiEN LETTER *F ijruOEF-T&Ki&*G BY THffi PHNSiCITER
Date
To
The Branch Manager
{Banki
(Branch & addressi
Dear Sir,
Payment of pension under AJC No. througlr your ftank.
ln consideration of your having, at my request, agreed to make payment of pension

due to me every month by credit to my account with ycu, I the undersigned agree and
undertake to refund or make good any amount to which I am not entitled or any amount which
may be credited to my account in excess of the amount to which I am or would be entitled- I
further hereby undeftake and agree to bind myself and my heirs, successor, executors and
administrators to indemnify the bank from and against any loss, suffered or incurred by the
bank in so crediting my pension to rny account under the scheme and to forthwith pay the
same to the bank and also irrevocably authorise the bank to recover the amount due by debit
to my said account or any other account/ deposits belonging to me in the possession of the
bank.
Yours taithfully,
Signature:
Name:
Address:
Witnesses:
r1) Signature: (2) Signature:
Name: Name:
Address: Address:
Date: Date:
qo
Annexure - 11
FORVI 5
f See rtles 59 ( 1) (c) & 6lt i )l
iAlso see nries 5 (2). 12. 13 (3)" 1-tr ( i l iin{i l5 (3) olCentlal Civil Ser-l'ices: {Commutitticn o1'Petrsioni }iules-
te81l
Particuials to be obrained b,v the Head oi Ofiice fi'otr. tlie retiring Govt'nuueui sci.i'ant sir rnrr:rths befot
the date of his retirement
1. Name
2. (a) Permanent Account Nuurber fbr lncome Tax {PAN)

(b) Aadhaar No., if available
3. Speci$ a fe,,v marks of iclenti{ication, not less than two, if possible

(i)
(ii)
4. Height
5. Address after retirement/penlanent address for future correspondence:
6. tsank Accorint lr[o. to .,vhich pension is to be credited:

(Joint account, either or survir,'or, rvith the spouse)
(ln case tire Head of Office is satisfied that it is not possible for the retiring Govemment servant ic
open a joint account for reasons beyond lris/her control, this requirement may be relaxed).
7. Name olihe Branch of Banii through which pension is to be drarvn

(a) BSR code of the branch
(b) IFSC code ofthe branch
8. Indicate whether farnily pension is also adinissible from any othei' source - Militarv or State
Govemment and/or a Public Sector Undefiaking/Autonomous bodyil-ocal Fund under the Centrai
or a State Goveniment -
9. i desire to conxrrute .. ",/" {up to 409ui,) of my superannuation pension in accordance u:ith thc
provisions of the Central Civil Seryices (Commutation of Pension) Rules, 1981.
I atr arvare that frtu?e good conduct of the pensionerlfamily pensioner shall be an iilplied
condition for every grant of pensiorllamily pension and its continuance.
Enclosures as per checklist are enciosed. Signature:
Designarion:
Place : MinistrylDepartment/Office:
I\lobile No.:
Date: Email iD:
Note 1: Commuration of pension is optional. ltem 9 rrray be siuck off if the retinng Government serr,'ant
does not desire to com-mute a percentage of pension.
Note 2: A separate apphcation for commutation of superannuation pension in Fonn I -A of Central Civil
Services (Coumutation of Pension) Rules, 198 1 is required to be submitted in case the tetirir:g
Govenrment senant desires to apptl'for Commutation of Pension after submission of this fonn but
three months before retirement.
Note 3: It is in ihe itterest oltire Gcvenrment senant to pror,ide E-mail ID anrl \4obile number, ',lhich
fbcilitates futrire con espondence.
AA
Check List of Docriments to be submitted alor:g r,vith Form 5
S.No. Description of documents to be enclosed Whether

enclosed
1.ta) Trvo specimen siglratLrres (to be fumished in a separate sheet)
(b) Additional infbrmation (Only in case of an iiliter"ate or disabled

Govenrnrent ser^vant.):-
Two slips each bearing the lett hand thumb and finger impressions diiiy
attested may be furnisired l:y a person ra,ho is not literate and cannot sign
iris name. If sticir a Govemmeilt servant on account of physical disabiiity
is unable to _qive left hand thumb and finger impressions he may give
thumb and finger inrpressions of the right iiand. Where a Govenunent
servant has lost both rhe hands, he inay give his toe impressions.
Impressions should be duly attested by a Gazelted Government seriiant.
2. Thlee copies of passport size j oint photograph with wife or husband.

Where it is not possible lor a Govemnlent servant to submit a photograph
with his r,vife or her husband. he or she may submit separate photographs.
The photoglaphs shall be artested by the Head of Otfice.
Thr-ee copies of passporl size photograph of disabled
childlsiblings/dependent parents, if applicable. (To be attested by the
Head of OfIice)
J. Details of the farnily in Form 3.
4. Undertaking in Fomr 26, for tirose who served in Secutity-relared or

Intelligence Organisations refemed to in rule 8 of the CCS (Pension)
Rules. 1972
5. Written statement for coiurting of period of service under rule 59(1) (a).
if any
6. Underlaking for reiunding any excess payment made by the pension

disbursing Bank
7. Nourination ibr granriry, CGEGIS and GPF itr Corun,rn Nomination

Fonn
8. Nomination tbr arrears of pension and cornmuted value of pension (if

appiied for commutation of pension) in Common Nomination Form
61
Annexure - 12
retiring Govt. Servants
SL. ACTTVITY DUE DATE AUTHORITY

NO RESPONSIBLE
1. Verification of qualifying service and On completion of 18 Head of Office
issue of certificate (Rule 32) years of service and 5
vears before retirement
2. Preparation of list of Govt. Servants 1't January/1" April/ Head of
due to retire within the next 12 to 15 1"t July and 1't october Department
months (Rule 56).
3. Preparatory work on pension papers One year before the Head of Office
(Rule 58) date of retirement
4. Furnish to the retiring Govt. 8 months prior to the Head of Office
Servant a certificate regarding the date of retirement
length of qualifying service and
emoluments/average emolu ments.
(Rule 59)
Direct the Govt. Servant to furnish
reasons for non-acceptance within 2
months
5. Foruvard to the retiring Govt. 6 months prior to the Head of Office
Servants form 5 for comPletion and date of retirement
return (Rule 59)
6. Completion of pension papers Part- 4 months prior to the Head of Office
1 of Form-7 (Rule 60) date of retirement
7. Forwarding the pension PaPers to 4 months prior to the Head of Office
the Accounts Officer (Rule 61) date of superannuation
8. lssue of P.P.O. (Rule 65) One month before the Accounts Officer
date of retirement
9. lntimation to the Directorate of Estates One year before I Head of Office

for issue of NDC in respect of period the date of I
preceding 8 months before the date of retirement I
retirement. (Rule 57)

10. lntimation regarding recovery of 2 rnonths before I Directorate of
Licence Fee from allottee in respect of the date of I Estate
the period prior to eight months of retirement I
retirement (Rule 7 2({1)

11. lssue of No Demand Certificate t /ittrin 1+ days I Directorate of
(Rule 72X7) from the actual I Estate
date of vacation of
Govt.
I
accommodation I
oz
Annexure - 13
PRG FCIRMA
I Rule 10 I
see Decision(Z],
Subiect :- Restcration olcomtnrited poilion of pensions after i5 years -

Impiementation of the judgment of the Supreme Coul't.
Sir.
Kindly restore my cornmuted portion of pension in terms of Ministry of Personnei. Public

Grievances and Pensions. Department of Pension and Fensioners'Weifare, O.it4. No. 34.2186-
P. & P.W., dated the 5th h4arch. 1987.
Requisite pafiici:1am are given belou,-

1. I{ame in Block letters
2. Date of retirement
3. PC,PPO NO,
4. Amount of original pension
5. Amount of pension commuted (if any)
.u' Nanre of the Acconnts Officer, r,iz., the authorit.v r,vho
issued PC/PPO
, Name of the TreasuryiPosi Office/PP&{r'othei: pension
disbursing agency
Signature of Pensioner
Date:
Postal address :
Particulars verified.
Signatr:re
Rubber Stamp of
Pension Disbursing
Authority'
63
Annexure - 14
l1 THF- C;\ZETTE OF INDi;\ : EXTRAOITDIN,{R1' lP,\Rr ll-Sr,.. .1ii)l
"FORr,t 3
i5-.: rul*.tj 1l:)j
*si;ii ls,:ri Fii:r-lih'
i. Naine of the Gorenli:ii':1t -i.i1'aitt

). DesigraLirn
3. Date of birth
-1. Detaiis of iirt" r-nembers of llurtili' as on-----------------------:
S. Nii:.tres ol the Date oi Reii,.tionship Marital Renraiks Dated

\o menbeLs ol tirmill' birtir rvith the sliitus signaiule
otTicer ol Head
of Oitlct'
t) l i _1\ (4) (5) i al ) (7)
1
1..
-1.
4.
5.
6.
1.
8.
9.
10.
I hereb,r,undenatr<e ro keep rhe above particulars up-to-date b1' notilfing 10 the Head L.f thi
Oltiie anr ltlditi;.n oi rirelrtion.
Signature ol Govemtnent ser..,ali
Place : Date :
Note 1., The or-iginai Form submitted b-v the Government. seiy,lnt is to L'e retained. All
additionslalterations are to be recorded in this Ft:nn under the signature r.rfHr-ad olOflice in Clol 7. No
nerv Form u,ili substitute the original Fonr, Horvcver- the rctirins Covel:rment. seiTant should subnit
the detziils oi iamiiv afresh along rvith Fon-n 5^
Note 2, - The dstails of spouse. all children and parsnts (u'hether eligible fi'rr fiur.iiil' pension or noti
and disabied siblings (brothers alrd sistels) niay be given-
Note 3. - Thc. Head of Office shall indicate the date of receipt of communication regadin-q addition or
alteraiion in the firmil-v in the 'Remarks' column. The lact regalding disability or change of marital
status of a far.lily member should also be indicated in the 'Rernarks' column.
Note.1. - Wif'e and husband shall include judicially separated u,itt and hushand.
64
Annexure - 15
.l (') THE GAZETTE OF INDIA: FXTRT\ORDINARY [Pnnr II-Sac. 3(il]
FORh,I 14
[See rules 77 (3) anct 81 (?)J
Form of application for famil3' peusioll on de;lth of a Covernmeni servailllirensiolterrtrnlilr' trttlsii,l:ci'
1 {i) l{ame of the Got,errimenl sei'Yant in resped cf

. whom taraiiy pension is being claimed
(ii) OfficeiDep:utnte*t/illinistry sen ed last
{iii) Date of retirement of Govertinenl servant
(iv) Date of death of Goventment sen antipensroner/
fanrill pensioner
(v) PPO No. of Government sen antlpensionei/
famiil pensitiner
2 Name and other detaiis of claimant-
Name Date of Relatioirstrip with Postal Adciress
birth the deceased
Governme*t servant
3. fn case the claimant is minor or sufferin-r fron: disoi'der or disabiljty of mind, includiir-q menial
retardation, detail s of guardian/nominee, wherer,,er applicable-
Name Date of Relationship i,vith Relationship Postai Address
birth the minoil u,ith
mentaliv disabled the deceased
.iai*arrt Govenunent
ser\/ant
4. Details o[ surviving u,idorv/u,idower, chiidren. dependent palents antl disabletl siblings o1'the
deceased Governrlent ser\rant / pensioner ale enclosed in Form 3.
5. Account No., nan-re and BSR code of Branch of Bank to which family pension is to be credited:
6. Other source of family pension - h,{ilitary or State Government andlor a Public Sector Undertaking/
Autonomous body/Local Funp under the Central or a State Government, if an1'-
I am aware that future good conduct of the claimtrnt/famiiy pensioner shall be an implied conditiott
for every -qrant
of famiiy pensicin and its continuance.
Encl: As per the check-list.

Signature or left hand thumb impression of the claimant/guardian
tuIobile/Telephone No.
Permanent Account Number tbr Incorne Tax (PAN).
Aadhar No., if avaiiable
Signatures of t*'o \tr/itnesses w'ith names and full addresses:
(i)
(ii)
Note: Form i4 is not to be tilled if the spouse had a ioint account with the deceased pensioner. In such
cases, family pension shall be alio..red by the Pension Disbur'sing Authority on the basis t--f an
application on
plain paper. The permanently disabled chiidren/siblings and depenilent parents ro
in the PPO of the pensioner will submit this Fonx to ihe
r.r,,hom tamii.v* pension has been authorised
Pension Disbursing Authority.
65
tqTr ll-ra',]s I ii)l allId El {I-d'q>l : 3I{lTEf{-u]
Cireck List of Documents ro be subnlitted u,ith Fomt l4
1 Turo specimen signatures cf claimant (ro be furnishecl in a separate sheet)

dlliy attested by a Gazetted Government servant.
(Tlvo slips each bearing the leti hand thurnb and finger impressions duly
attested may Lre iurnished by, a person who is uot literate tc sign his name.
If such all on aL-count of physical disability is unabie to give reft hand
thumb and finger impressions helshe may give tlrrinib anci fin_eer
impressions of the riglrt hand. where a Government servant has lost both
the irands. he/she may
-eir,e toe implessions. Impressions sirouki be ciuiy
attested b1,' a Gazetted Gor.enlment servant.)
2. Tr,vo copies of passport size photograpirs ol tlie ciaimant, duly aftested
3. Trvo slips showilrg the particnlars of heiglit and personal identitication

mad<s duly attested by a Gazetred Govt.
4. Details of the family in Form 3.
5. Certificateis) of age shor,ving the dates of birth of the children. The

certiticates should be fiom the Municipal atithorities or from the local
panchayat rlr trorn the head of a recognized school err Central/State Board
of Education.
6. Undertaking lbr refunding any excess paymenr made by the pension

disbursing Bank
7, specimen signature or ieft hand thumb ant-l finger impressions of

guardian duly attested, in rhe case of the guardian who is not lirerate
enorigh to sign his or her irame
8. Trvo attested copies of passpofi size ptrotograph of tt .

gualdian/nominee
L Descriptir.e roll of the griardianlnominee. shorving the particuleu.s of

height and identiiication marks^ dul1, attested"
1CI. Copy of PFO of previoris pensionerlfamily pensioner
lt Proof of permanent address of the guardian.
12, Copy of death cerrificare of rhe deceasecl ;iliplcyee or

pensioner/pLel,ious tarnily pensioner, if applicable_
1J. Copy of document regarding ineligibiliry of previous farrily

pensioner, if applicable.
66
Annexure - 16
N* _4 / 2*/ 7A*8-rr& PW{n}
Government of lndia
Ministry *f P*rs*nn*l, Publi* *ri*va*ce* &?exxi*x*
. {Se partment cf Pension & P*nsian*rs' Weifare}
3rd Floor, Lok Nayak Bharvan, Khan Market,

{rtew Oelhi1'10 003, Dated the 19th N*vemb*r,2*14.
orFrcE MF.lYrqRANpUM
$ub.|e*t: Granl *f Fixerl Medieal *,ll*w**** {ff'/r}'} l* ih* fentrai Government

Pensioners res,ding in areas not covered undcr CGHS
The undersign*d is dir*cted i* say thai al presenl Fixed tJedlcatr hll*wan*e is

granted to the Contral G*yernn"len? pen*i*n*r*l{amtly p*nxian*rx r*$rding ril areas not
*av*r*d und*r esntral S*ver*ment Health $cheme adnrinistered by the Mini*try af
Haalth & Yar*ily Wellare and corruspcnrirng h*alth schcme* sdminlslered by *l**r
MinislrieslDepartmentx for lherr retrred emplay**x f*r *:e*ting *xp*nditt:rc rn their
day-la-day n'l*dic*l expenses l*al d* R*t r*quiro hospitfilixa{irn. Ard*rx w*rc lssu*d
virJe this Departrn*nt's 0.M. *l *v*n nc" daled 26 05.20i0 for enhane*rn*nt of the
"1
amount of FixeO lr4edicalAllorvance from Rs. 100i- to Rs. 300r-p m. vr.e f. 09 2008.
2. Th* dxrnan* fsr f*rth*r ***an**m*nl *l f\t14, has lleen xnd*r ***sid*rali*n *t
the G*vernm*nt f*r s*mc tinx: past. $an*tion of lh* Pr*sidenf is h*reby conveyed for
enhancement of the amount of trxecl Medical Allo'ry,:nce from Rs 3001 to Rs.500'" per
monlh, ?he cther crnditi*ns t*r granl *f Fixed M*dical &ll*wa*c* shall contrnue to be
as contained in thrs Dcpartments Olvls l"ilc 45'57/37-P&PW(C) dated 19.12.97,
24898301298and18899
3. Thes* ard*r* wlll taise ef{qrlfr*m dal* *l is*ua *f this *.?'/t.
4. Thes* *rd*r* are i*sued wit* th* q*t1ru{r*r\r* *f th* b"li*islqr of Frnance (Deptt.
of Exp*ndil*r*j vid* their l D r'.Jote No 588llt Vl2t114 dated 223*"ZAM and ir
c*n*ultali*n with the Coriptroller rr;'icl /rucirtor Senrral *t lrtdia vida their U0 Na. 174
Staff(Rules)r02-2y 'l dateo 12 112C14
5. l'{incii v*rsirn will {ali*ve .
*,.
['*ruu
(Hariit$ingh)
Depilty &**r*lxry to the fi*a,t. of lndia
TO
Al I M i * is1 ri** I * *parl:ra*nls {ax p *r r:: *i Ii n g l1xt}
fcpy tr:
1. Chiet C**lroller, Cenlral Pensron Acca*nNinrS Offic*. Trikaot-li, Bhik*ji Cama
Plase" New Delhi- 11* *6& wiih the rquest that suitable inslru*li*ns may be
issu*d i* P*nniun Faying *a*ks t* impiement lh* abrve rrdar.
2. NlC. far publi*hi*g *n **?&?\ft'* W*bsite Ww!!.p*"UFtqnaIspoflelrrq&,tn under

head circulars sr-rb head 'Fixeci lJedical A,towance'.
3. Hirtdr Section. Deptr oi Personne l and Trainrng I.rorth Btcck for Hindi version.
67
Annexure-17
'VARIOUS INVESTMENT AND INCOME TAX SAVING OPTIONS
Mutual Funds
A Mutual Fund is a professionally managed type of collective investment
scheme that pools money from many investors and invests in stock, bonds, short
term money market instruments and other securities. Mutual funds have a fund
manager who invest the money on behalf of the investors by buying / selling
stocks, bonds etc.
Mutual fund in lndia follow a 3 tire structure. The sponsor who thinks of
starting a mutual fund is the first tier. The sponsor creates a public trust as per
the lndian Trust Act, 1882 and the Trust is the second tier. The Asset
Management Company (AMC) which manages the investors' money is the third
tier.
New Fund Offer (NFO) :

Once the three $rg structure is in place the AMC
manages new schemes under the name of the trust after getting approval from
the Trustees and Securities and Exchange Board of lndia (SEBI). The launch of
a new scheme is known as New Fund Offer (NFO).
Equity Funds: Equity funds are those funds which invest at least 65% of their
corpus in lndian equity. Equity Funds can either be open ended or closed ended.
An Open Ended Scheme allows the investors entry and exit any time. Whereas
the closed ended scheme restricts the freedom of entry and exit.
Long Term Capital & Short Term Gapital Asset: An equity mutual fund
scheme held by the investor for more than 12 months is long term capital asset
and held for not more than 12 months is short term capital asset.
Long Term & Short Term Capital Gains : Capital gains means any profit or
gains received on sale/transfer of a capital asset. Capital gain on sale/transfer
of a long term equity mutual fund (held for more than 12 months) is exempt from
income tax. lnvestors in all other schemes have to pay capital gains tax either
short or lonE term. At the time of exiting the investor will have to bear security
transactions tax @ 0.25% of the value of seiling price.
Capital gains on sale / transfer of short term equity scheme is taxable at
the marginal rate i.e. the capital gains are added to their income and the total
income is taxed as per their applicable tax slab. Long term capital gains made
by the investor in non-equity schemes, Tax is to be paid @ 10o/o or 20o/o
depending on whether investors opt for indexation benefit or not.
Equity Linked Saving Scheme ( ELSS ) : These" are Open Ended

Schemes but have a lock in period of 3 years. This scheme serves the purpose
of equity investment as well as Tax Planning.
They may be low on safety but score full points on all other parameters.
Here returns are high, income is tax free, investor is free to alter the time and
amount of investment, the lock-in period of three years is the shortest among
all tax-saving_investments ( like PPF where the Lock-in is for 7 years, Tax-
Saving Bank FDs- 5 years, etc. ) and the cost is only 2-2.5o/o ayear. Liquidity is
higher if opted the 'Dividend' option and the cost gets lower if one go for the direct
plans of these funds.
ELSS is a MF Scheme which invests at least 65% of its corpus in Equity.

An individual investor can invest ( with min. Locking period of 3 years ) upto
Rs.1.5 L each year via the ELSS route to avail Tax benefits uiSection-80CC of lT
Act. According to Value Research Data, while funds from several other MF
categories have given higher returns than the ELSS over a 5 year period, they
carry higher risks.
FAQs on Mutual Fund -
Question 1 :- Whether to invest in a fund with a lower NAV (Net Asset Value).
Answer - Many investors feel that the NAV of a MF is similar to market
price of stocks and therefore, buying funds at low NAV is better. They believe
that because the NAV is low, they can buy more units and hence, there is a
higher potential for appreciation, as compared to a fund with a higher NAV. ln
reality, a MF's NAV represents the market value of all its investments. Any
appreciation in the NAV will depend on the price movement of its portfolio of
companies. Say, investor invest Rs.1 0,000 each in fund A (whose NAV is Rs.1 0)
& Fund B (whose NAV is Rs.25). He will get 1000 units of Fund A & 400 Units of
69
Fund B.
Assume, both schemes have invested their entire corpus in exacfly
same stocks in same proportions. lf these stocks combined together appreciate
by the NAV of the two schemes willalso rise by 1o%to Rs.11 and Rs.27.5,
10o/o,
resp. The reason why Fund B's NAV is higher than Fund A's, could be merely
because, it was taunched much earlier than Fund A. Any subsequent rise and
fall in the NAVs of both these funds will depend on how the underlying securities
perform.
Hence, the level of a scheme's NAV should not be considered at the time
of purchase.
Question 2 :- Dividends are an extra income. A Scheme that pays dividends is

better than a scheme that doesn't.
Answer -
When MF announces dividend, the NAV is adjusted accordingly.
lf investors opt for the dividend option, a part of the profits made by the scheme
are distributed to lnvestors. The dividend is substracted from the NAV which
drops down forthwith. So, a Fund which pays dividend is in no way better or
worse than one that doesn't pay.
Question 3 :- Do one need to open a demat account or online account to start

investing in a mutualfund?
Answer -
To invest in a MF, one do not need any demat account. One needs
to be KYC compliant.'Then all one need to do is fill up the relevant application
form, attach a cheque of the amount one wish to invest and submit it at the MF
office directly or through advisor. Once it's done, investor will get a statement
showing details of investments.
Question 4 :- MF invest only in Equities.
Answer - lnvestors need to understand that there are various kinds of MFs.
While some invest their corpus in equity, others invest into debt schemes and
money market instruments, such as, Govt. bonds, Bonds issued by companies
& Financial lnstitutions, etc. MFs, therefore, invests in all kinds of instruments
and do not confine themselves to equity.
70
Question 5 :- Markets are at a peak, one should defer the investment.
Answer - Research shows that any time is good to invest, provided one
invest for the long term. lnvestor could also invest using SIP (Systematic
lnvestment Plan) method which helps investor accumulate units in good bull and
bear markets thereby optimizing his returns over a long period of time and
creating wealth for him.
Question 6 :- Mutualfunds with good performance in last 1 year are best choice.
Answer - This a common misconception among the MFs investors. People

believe that if ABC mutual fund has given 50% return in past year and XYZ has
in. Past performance is one
given 30% return, the ABC is a better fund to invest
of the things to look at performance across market cycles and for longer
durations of 7-10 years or even more and not just recent past. ln addition,
investors should also consider the fund manager's experience, his track
record and the fund house's track record.
Unit Linked lnsurance Plans ( ULIP )- An ordinary ULIP is still a costly

proposition for a buyer. But the online avatar of these market-linked insurance
plans is a low-cost option far removed from what was mis-sold to investors a few
years ago. The lnvest plan from HDFC Life, for instance, charges only 1 .35% a
year for fund management. ULIPS can be used as a rebalancing tool by a savvy
investor. He can switch from equity to debt and vice versa, without any tax
implication. lnvestor can buy a ULIP only if he can pay the premium for the full
term. Also, the investor can take a plan for at least 15 years. A short-term plan
may not be able to recover the high charges levied in the initial years.
Pubic Provident Fund ( PPF ) - Budget2Ol4 also hiked the annual investment
limit in Public Provident Fund or PPF. Risk-averse investors can now stock away
more in the ultra-safe scheme. PPF scores high on safety, taxability and costs
but returns are not so attractive and liquidity is not very high. The scheme will
give 8.7% this year, but may not guarantee in the following years. The interest
rate on small savings schemes such as PPF is linked to the Government bond
yield and is likely to come down in the coming years.
71
senior citizens' savings scheme - The senior citizens, saving scheme
(SCSS) is an ideal tax-saving option for people above 60. The money is safe and
the returns & liquidity are reasonably good. However, the interest income
received form the scheme is fully taxable. lnterest rate is linked to Government
bond yield. lt is one percentage point higher than the five-year Government bond
yield. Unlike in the case of PPF, interest rate will remain unchanged till the
investment matures.
Bank FDs, NSCs - Bank Fixed Deposits (FDs) and National Savings Certificates
(NSCs) score high on safety, flexibility and costs, but the tax treatment of income
drags down the overall score. lnterest rates are slightly higher than what the
Public Provident Fund, or PPF, offers but the income is fully taxable at the slab
rate applicable to the individual. FDs and NSCs suit taxpayers in the 10% bracket
(taxable income of less than Rs.5 lakh a year)" The big advantage is that these
are widely available. Just walk into any bank branch and invest in its tax-saving
fixed deposit.
Pension Plans - Pension plans from insurance companies remain cosly

investments that are best avoided. lnstead, it may be a better idea to go for the
retirement fund offerings from mutualfunds. They give the same tax benefits but
don't force the investor to annuitise the corpus on maturity. She/he is also free
to remain invested bdyond the age of 60. Tilt now, all the pension plans were
debt-oriented balanced schemes.
lnsurance Plans - Traditional insurance plans are the worst way to save tax.
They require a multi-year commitment and give very poor returns. The insurance
regulator has introduced some customer-friendly changes but these plans still
don't qualify as good investments. The only good thing is that the income is tax-
free" But then, so is the income from the Public Provident Fund, or ppF, and tax-
free bonds. Another positive feature is that you can easily get a loan against such
policies, which gives some liquidity to the policy holder.
72
Exempt - Exempt - Taxable ( EET ) Rule :-
1. Three elements are taxable in a tax saving investment - The Amount

being invested, the lncome on lnvestment & Redemption of amount
invested in the future.
2. PPF is EET - The Investment is eligible for Tax Deduction, the lncome is
exempt from Tax, and Redemption proceeds are not added to lncome in
that year.
3. NSCs and 5 year bank deposits are EET. lnvestment is eligible for
deduction, but the interest is taxable and redemptions have to be added
back to taxable income.
4. Tax Saving Schemes of mutual funds are EET. lnvestment is deductible,

dividend income is exempt, but redemption proceeds are taxable.
*
5. The interest and redemption proceeds that are taxable, calt, however, be
used to make 80C investments in the year in which they are received to
enjoy tax deduction benefits.
73

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DEPARTMENT OF ATOMIC ENERGY

HANDBOOK FOR PENSIONERS /

5. Telephone Number (Residence)

Phone No. of CPPC

10. lmportant dates to remember

11. DR Rate as on,

01.01 .2014 100o/o

Chapter .- 2 - Pension Payment Order ( PPO ) 14

Chapter :- 3 - Procedure to be followed with Bank 19

Chapter - Grievance Redressal Mechanism

Chapter :- 5 - Family pension & other entitlements 27

2 Form 1 Application for commutation of pension after 42

4 Table containing G.P.F. lnterest Rates since 45

8 Circular dated 30.06.201 1 from CPAO on submission 56

10 Specimen letter of undertaking to be given to the 59

15 Form 14 . Application for Family Pension 65

16 OM No.412512008-P&PW(D) dated 19.11.2014- 67

This handbook is an attempt to empower the retiring employees

Chapter one gives an overview of the eligibility for pension, different

kinds of pension, relevance of Qualifying Service in the matter of calculation

of pensionary benefits etc. An important change regarding verification of

29.08.2014 is incorporated in Para 5. The various retirement benefits

calculation (Annexure-1) are included in this chapter. The applicability of

income tax on pension, exemption available to the lumpsum payment of

retirement benefits etc. is given in Para 18.

Chapter two covers all aspects relating to Pension Payment Orders

Disbursing Bank. The manner of issue of duplicate PPO and amendments to

PPO are given in Paras 23 and 24 respectively. The PPO number is a 12

Family Pensioner in all their correspondence with the Authorities.

dealings with the bank in the matter of pension payment is elaborated in

credited to the account of the pensioner by the bank. Every year in

procedure for submission of Life Certificate is given in Para 26. Government

the convenience of the Pensioners/Family Pensioners.

Due to the simplifications of procedure introduced by the Government of

branch/bank to another (Para 28). Procedure for restoration of commuted

pension is given in Para 31.

Various Grievance redressal mechanisms available to the pensioner is

details may be seen at Annexure-6.

employee / pensioner. One of the focus area of the Government is the

child ren/siblings and parents.

names of unmarried/divorcedlwidowed daughter/parents disabled sibling, can

this, pensioner/spouse may intimate the details of such family members to

Pension Sanctioning Authority. The criteria of eligibility of each family

given in Para 39. On the death of the pensioner on submission of an

application in plain paper, payment of family pension to spouse will

undertaking/personal particulars have already been fonrvarded along with the

Eliqibilitv:Employees appointed on pensionable establishment on or before

31.12.200A and subscribing to the General Provident Fund (GPF) on

per CCS (Pension) Rules, 1972.

2. Different kinds of pension:

st. Types of Conditions upon which Amount & Authority

is first appointed either permanently or in an officiating capacity or temporary

capacity. Temporary service followed by confirmation without interruption will

4. Verification of service rendered in another Office / Department: lf the

service rendered in another office or Department could not be verified, the

government servant is shown to have served during that period.

On receipt of the communication, the Head of Office in that Office or

Department shall verify the portion of service and send necessary