SA POST

Best Wishes for a Happy & Peaceful Retired Life ..

2012-05-31T23:30:00.003+05:30

RED SALUTE TO YOU MR. KVS ON YOUR RETIREMENT

K.V. Sridharan

Retirement

A new stage opens
on your life page
retirement day

A Day to say our good bye
to many you were special

The time has come to say good - bye
your time to leave a career behind
time to enter a well deserved rest period
blessing from God Almighty

How time did fly by?
through your long journey
on many roads you have travelled

a Glorious joyous time to remember
in God's Grace and Mercy
well done, well done

Laughter, joy and tears,
you have shared with many
colleagues and friends over the years
beautiful memories will be so dear to all
taking the lessons you have taught us all
through the grace of God in to our hearts
God's blessing you were to us all

Although we are sad to see you leave
many things today will remain
in our hearts and minds
Made a path to walk on smooth
The cadre restructure is a soothe
Even you leave the post we expect a
Lot for us
Enter into your retirement
with joy and happiness
in the hand of God
to bless the green pastures
of your retirement years

Good bye, Good bye

Best Wishes for a Happy & Peaceful Retired Life ..

with regards

SAPOST Team

Cadre Review Proposal submitted by Staff Side - News from AIPEU p3 CHQ

2012-05-30T23:59:00.000+05:30

All India Postal Employees Union Group – ‘C’

All India RMS & MMS Employees Union Group ‘C’

National Association of Postal Employees Group ‘C’

National Union of RMS & MMS Employees Group ‘C’

Ref: PF/Cadre Review Dated – 29.05.2012

Dr. Salim Haque

DDG (P)

Department of Posts

Dak Bhawan, New Delhi – 110001

Sub: - Cadre Review Proposal

Apropos discussion held on 29.05.2012 on the above subject, the consolidated proposal from the staff side in respect of Group ‘B’ Non – Gazetted and Group ‘C’ cadre in operative side Postal Department is appended herewith.

It is requested to kindly consider the same as agreed upon in the said meeting cited in para supra.

DA: as above

With kind regards,

K. V. Sridharan D. Kishan Rao

General Secretary General Secretary

AIPEU Group ‘C’ NAPE Group ‘C’

Giriraj Singh D. Theagarajan

General Secretary General Secretary

AIRMS & MMS EU Group ‘C’ NURMS & MMS Group ‘C’

Proposal for Cadre Review in respect of Group B (Non Gazetted) & Group ‘C’ Cadre in operative side of Postal Department

1. JUSTIFICATION FOR CADRE REVIEW

1.1 In the first Chapter of the Annual report 2007-08 of the Department of Post under the Caption of 'Overview', it was mentioned that the Cadre Review was conducted in 2007 with the prime aim of restructuring the Cadre to meet the challenges to the Department, and especially to cater the marketing and business development.

1.2 Whereas the similar to the cadre review exercised at JAG/SAG level has not been extended to the grass root level employees who are actually carrying out the policy and programme of the Postal organisation despite there is ample justification after the modernisation of postal services and introduction of various new projects and products. Not even a single post of System Administrators for maintenance of hardware and software has so far been created despite the posts of Systems Manager/ Systems Administrators/ Project officers etc. are in existence by converting the Postal Assistant posts by keeping those posts vacant. Many Postal Assistant posts were now christened as Marketing Executives without any monetary benefits and also keeping the Postal Assistants posts vacant which are being managed by the rest of the staff without any monetary compensation.

1.3 As per the report cited above in para supra, there is a dire need to transform the human resources abundantly available in the Department to a multi dimensional one to meet the challenges and also to improve the services in the competition era for which the officials should be motivated by offering good packages and promotional opportunities.

1.4 The Cadre restructuring exercises have been done by the various departments in large scale. In many departments like Railways, Audit & Accounts, the cadre restructurings were exercised in Group C cadres many times and the ratio of promotional avenues between the feeder and promotional cadres are being maintained under the ratio of 20:80.

1.5 The Staff of the Postal Accounts in our department have also been blessed with this beneficial scheme of eighty percent upgradation of posts during Sep 87 based on the cadre restructuring to Postal Accounts staff exercised after the implementation of the Fourth Pay Commission's recommendations.

1.6 So far, in respect of Postal department, the Postal Board has not exercised any cadre restructuring to the Clerical (Group C) cadres but has resorted to other schemes like TBOP, BCR on matching Savings. The conception of TBOP/BCR was to ensure that an employee does not stagnate in the maximum of the pay scale of the Cadre and promote to next grade (Selection grade) in two spells (i.e) one first after 16 years and second after 26years of service. The agreement for TBOP and BCR were signed by providing matching savings for the schemes to the extent of 20% in supervisory and 6% in operative Posts and withdrawal of special pay and so on.

1.7 Prior to introduction of TBOP, in May 1974, by an agreement in the JCM Departmental Council, 20% of the posts in the operative grade were placed in the next higher grade of LSG. This was withdrawn at the time of introduction of TBOP, as the LSG promotions were granted on the length of service of individuals and not by the existence of posts under the TBOP scheme.

1.8 The Department has issued various clarifications on TBOP/BCR and in almost all the clarifications the TBOP and BCR promotions were equated with LSG & HSG II. HSG I promotions were accorded during the years in between 1995 to 1998 based on the BCR Gradation list. Suddenly in 1999, the TBOP & BCRs were termed as financial upgradations and they were denied the equal status with LSG & HSG II. Thus the benefits arrived after the TBOP/BCR in the years 1983/1991 were freezed and those promotions were lost its identity and sanctity. Finally while adopting MACP Promotions the erstwhile TBOP & BCR Schemes were scrapped and now not in existence. Thus all the three exercises similar to cadre review in different forms were withdrawn and virtually, it appears that there is no cadre review for Group C cadre has been exercised so far.

1.9 The Sixth Pay Commission did not recommend any separate pay scales for LSG & HSG II and resultantly the Pay Bands applicable to TBOP & BCR are thus being applied to LSG & HSG II promotions. After equating the TBOP & BCR with the similar Pay Band to LSG & HSG II, the contention of the Department that they are financial upgradation is having no relevance. Thus there is ample justification for exercising cadre restructuring for the supervisory cadres in the department.

1.10 Meanwhile, the Sixth CPC in its recommendations under para 3.3.17 maintained that it has refrained from conducting cadre review of individual services and left the job to the respective departments. Thus we propose the following proposal for cadre review for consideration.

1.11 Since we are aware that despite ample functional justification for upgradation of grade pay to the extent of Rs.2800/- to Postal Assistants, there is no chance of considering to grant higher pay scale to Postal Assistants under the proposed cadre restructuring, we are restraining ourselves only to the increase the number of supervisory posts in existence in respect of hierarchical cadre to the Postal assistants and formation of new cadres pertaining to technical posts.

1.12 It is pertinent to mention that in many departments, the percentage wise cadre restructuring of posts were considered and the functional justification has not been insisted. For example, Railways in the case of Ticket Checking staff who are in 1900 GP Entry level pay, have been provided with the promotional cadre like Senior Ticket Examiner; Head Ticket Examiner; and Chief Ticket Inspector. In the case of Railway Commercial clerks, who are in 2000 GP at Entry level pay, have promotional cadres like Senior commercial Clerks; Head Commercial Clerks; and Chief Commercial Clerks under the cadre restructuring doing the similar duty with different nomenclatures.

1.13 Under the Cadre Restructuring exercised in Railways 14% of officials are retained in Entry level pay scale of both these cadres; 16% officials in next pay scale level of 2400 GP; 46% to next level of 4200 GP; and remaining 24% in 4600 GP in the case of Ticket Checking Staff. Out of these staff most of them work as operative staff and the senior most staff only are working as Supervisors in second and third level and only the fourth level are fully real supervisory staff. According to Railway formula these higher cadre restructured posts were not based on functional justification. It is the bare fact that on functional justification basis many could not have obtained this much percentage of higher level posts.

1.14 Even though, we are of the opinion that the cadre restructuring shall be exercised at par with railways or at least with the earlier review made for staff car drivers based on the percentage of posts in basic cadre to each promotional categories, we are placing below the availability of functional justification also in case of PA cadre for kind information and consideration..

2. LSG, HSG II/HSG I

2.1 At the outset, we wish to place on record that the existing nomenclature for supervisory posts viz. LSG, HSG-II & HSG-I does not exhibit the nature of status to our world and it requires revision. Let it be called with the nomenclature of Supervisors, Senior Supervisors and Chief Supervisors or Executive Manager, Senior Manager, and Chief Manager. It is most opt to mention that the earlier station masters are now called as station managers; Engine drivers are now called as Loco Pilot; Group D is now called as Multi Tasked Staff; Mechanics sheds are called as care centres. Similarly, the Postal Assistant shall also be called with decent nomenclature instead of this present LSG, HSG II & HSG I

2.2 The Supervisors/Postmasters have omnibus task of management, providing guidance and supervision in all activities including the various marketing/business activities.

2.3 The scope and functions of Postmasters/Supervisors may broadly be categorised as follows.

(i) They are responsible for drawal/remittance of funds involving huge financial responsibility.

(ii) They have to enforce efficient supervision office and Postal operations.

(iii) They have to enforce the orders strictly in maintaining the office and its day to day functions.

(iv) They have to plan and execute the orders and promote more business and improve the mail functioning.

(v) They have to supervise the subordinates as on administrator and in some cases act as disciplinary authority also.

(vi) They should possess a through knowledge on all Postal transactions with updated rulings in order to run the office smoothly with the customer satisfaction.

(vii) They have to take all efforts for prompt delivery of mails besides averting any public complaints.

(viii) They have a thorough knowledge about their powers, responsibilities, and duties and also to acquaint him with all departmental rules and procedures

Under the changed scenario, due to complete modernisation and venturing various business activities, the role and responsibilities of the supervisors and postmasters become abundant and there is a dire need to place them in higher pay band of II right from LSG post onwards.

2.4 In nutshell, they should function as a Manager, Public Relation Officer, Bank Officer, Welfare Officer and also a good Administrator. Based on the job content, the responsibilities and specialised knowledge needed for efficient functioning; there is a sound case for upgradation of all the posts of Postmasters into supervisory cadre. After the decentralisation of various works at S. O. levels like RD/MIS works and launching various business activities there is a qualitative change in the supervisory duties of the Single/Double handed offices which require a better senior officials to supervise the work. Notwithstanding our claim to place the LSG in pay band II with grade pay of Rs.4200; HSG II to Rs.4600 & HSG I to Rs.4800, We are proposing the following for increase the number of supervisory posts which will cater the need and also based on the functional justification.

2.5 The Department is having a total number of Postal Assistants to the extent of 83,696 Posts. We are having 6989 LSG Posts, 1703 HSG II & 1649 HSG I Posts; out of which 2097 post of Postmaster Grade I, 511 posts of Grade II Postmaster & 495 posts of Grade I Postmaster were carved out while forming a separate cadre of Postmaster. While comparing the existence of basic cadre Postal Assistants, the present number of LSG Posts is just only 8.35%. Even the assured 20% operative posts in LSG during May 74 and implemented is no where in letter & spirit and we have gone back to the period prior to 1974.

2.6 The staff side therefore requests to consider the following proposals in the case of supervisors.

(i) Considering the more nature of supervisory works now available in B & C Class offices, the posts of SPMs of those offices may be upgraded to the present status of LSG with the revised nomenclature of 'Supervisor' or Manager. As on date we are having 11395 singled handed post offices and 6719 double handed offices. It will result in creation of new supervisory posts equivalent to present LSG cadre to be extent of 18114 which will work out to 21.65% LSG Supervisory posts.

(ii) The SPMs working in present 'A' class and LSG offices & other LSG supervisory posts may be upgraded to the present status of HSG II and called them as 'Senior Supervisor or Senior Manager'. This will add to the present LSG strength of 6989 with addition of 3732 postmaster of Triple handed post offices with the total strength of 10718 which will maintain the promotional avenues from LSG to HSG II to the extent ratio of 2 : 1.

(iii) The present posts in HSG II & HSG I may be amalgamated and called as 'Chief Supervisor or Chief Manager' with the present HSG I status. The existing posts of HSG II & HSG I to the extent of 1703 and 1649 posts respectively (i.e.) 3352 posts will maintain the ratio of promotions from HSG II to HSG I as 3:1

(iv) A separate identification to the extent of 30% of the HSG I posts may please be accorded as Non functional posts in Group B status with grade pay of Rs. 4800/- in Pay Band II.

2.7 If the above process of elevation of more supervisory posts considering the requirement of more supervisory posts on functional justification is carried out, it will provide more supervisory posts and not to have any disturbances in the pyramidal structure since the total no. of supervisory posts will work out to 32184 which is 38.45% not exceeding 40% of the basic cadre.

3. POSTMASTER’S CADRE

3.1 The Department has unilaterally introduced Postmaster’s Cadre vide its No. 4-17/2008-SPB II dt. 22.11.2010 by carving out 2097 LSG posts, 511 HSG II posts and 495 HSG I posts out of 5695 LSG posts, 1077 HSG II & 1176 HSG I posts. The staff side was not in favour for formation of separate cadre since it will create a division among the existing supervisors and also the concept of supervisors to know all the nature of work is being shrinking due to separate formation. However, the Postmaster cadre is being implemented as a separate hierarchical cadre.

3.2 The recruitment rules applicable to other supervisors are being applied in respect of Postmasters cadre. During cadre restructuring the following shall be considered.

i) When the Postmaster cadre is separately created, all the promotions up to the posts of Chief Postmaster shall be open only to that cadre. Entertaining IPO line officials is not fair. Their option may be obtained for postmaster cadre if willing. Thereafter all posts shall be filled up only from the Postmasters cadre.

ii) At the time of upgradation of more supervisory posts under cadre review, 1/3^rd posts may also be carved out for the postmasters cadre.

iii) At present there is no provision to fill up the Postmaster Grade I posts on seniority. The principle of 2/3^rd by Seniority and 1/3^rdby merit shall be introduced in Postmasters Grade-I also.

4. RMS

4.1 At present, there are 7599 Sorting Assistants; 5544 MACP II SAs & 3311 MACP III. Whereas the present supervisory posts available in the RMS in LSG 1053; HSG II 415; HSG-I 415, which is not even reaches 5% in LSG to the comparison of Sorting Assistant

4.2 After implementation of mail network redesign in speed post as well as First class mailing offices and there are vast changes being taken place, more promotional avenues shall be provided in RMS. Considering the above, more Promotional Posts in LSG, HSG-II & HSG-I equal to the ratio provided to Postal Assistant under the cadre review may please be considered, the existing promotional Posts shall be increased at least by three times.

4.3 Further a new cadre of Non Functional Group ‘B’ may please be carved out to the extend of 30% of the total HSG I Posts by providing one NFS Posts to each RMS division for effective supervision and monitoring.

5. SYSTEMS ADMINISTRATORS

5.1 The Sixth Pay Commission in its report vide item No. 7.6.21 observed interalia: -

"Postal Assistants assigned the jobs of Systems Administrators and Marketing Executives have demanded creation of a new cadre with higher pay scales. Creation of a new cadre in their case is not functionally justified. The commission, in any case, is not looking into demands relating to individual cadre reviews, status -quo may, therefore, need to be maintained especially because the existing scenario always usage of available manpower for need based multifarious function."

5.2 The Sixth CPC did not dealt the issue with due note of the existence of such category in postal exclusively performing the duties properly and arrived at the conclusion causing severe discontentment in the minds of the officials who are toiling since inception of computers in the post offices and rendered their unstinted service without any extra remuneration for the total computerisation of postal services.

5.3 From the report of the Sixth CPC, it is quite evident that the actual nature of work involved as 'Systems Administrators' in the Department of Posts has been quite misunderstood and the projection of the same has been made devoid of the acumen and dexterity actually involved. In nut shell, the work of 'Systems Administrators' has been evaluated on facts that are miles away from the ground realities. In other departments, the nature of work entrusted to Systems administrators are quite different and they are being with the grade pay of Rs.5400. Here we are calling them as systems administrators; but their role and responsibilities are entirely different.

5.4 In certain departments, the posts of ‘Computer Assistant’ or ‘System Assistant’ in the pay scale of Rs. 9300-34800 with grade pay of Rs. 4200/- have been created with the Qualification of graduation/BSC with PGDCA/DOEACC – A level with 55/- marks or two years’ experience is required for the selection as system assistant. The nature of work in existence in postal can be equated with that of systems assistants. Based on the same structure, a separate cadre of system Administrators can be created by providing further promotional avenues in the cadre.

5.5 The Department has formed a separate Technical wing at the Directorate to deal the problems of Systems oriented and it has given a hope that the long pending demands of the System Administrators would also be considered and decided. The Department has also constituted another three DDG Committee vide is letter No.1/1/2010-Sr dated 19.7.2010 comprising DDG (Estt), DDG (P) and DDG (Technology) to consider about creation of systems administrators cadre and directed to submit its report within three months. We are not aware of the recommendations of the committee.

5.6 Further, the Department of Posts vide its letter No. 23-15/2004-PE II dt 24.12.04, after the formation of Separate Committee under the Chairmanship of the DDG (Technology) directed to consider the following: -

(a) Assess which of special categories of Staff will be required at Sub Post offices, Head Post offices, Sorting offices, Speed Post centres as and various Administrative and Accounts offices to effectively tackle problems which arise while implementing the Computerization plan:

(b) Assess number of Staff in each of these special categories that will be required in SOs/HOs/Divisions etc and nomenclature (for example, PAC Technology). System administrator, Systems Manager etc.) for each category.

(i) Pay scales to be given to such staff

(ii) Selection criterion for such staff and career

(iii) Career progression for such staff.

5.7 The Director (T&E) has sought views and suggestions on the above vide his letter cited above. However, it seems no decision has so far been taken by the committee or Department.

5.8 According to Para 10.1 of the Annual report of 2010-11 of the Department of Posts, during the period from 1^st April 2010 to 31^st December 2010 , computer hardware and peripherals have been supplied to 1811 post offices. Thus till December 2010, 14415 post offices have been computerised under Plan Scheme of Computerisation of Post offices. Further all Postal Circle Offices, Regional Offices, all Postal Accounts Offices and 1205 Divisional Offices have also been computerized. Besides, a number of enabled services were started in these post offices. The Govt has approved IT modernisation project of the Department of Posts for computerisation of all the non-computerised post offices, mail offices, administrative and other offices, establishment of required IT infrastructure, development of required software applications to be completed by 2012-13. .

5.9 The Department has entered with contracts for implementation of financial services solution and there are eight projects for the I.T. modernisation of India Post at on overall out lay of Rs.1877 crores. As per the contract for financial services solution, it includes commissioning of Postal Banking operations entailing core banking solution and ATM switch. The dept proposes to introduce and install Rural ICT hardware devices and providing network connectivity to 1.30 lakhs branch post offices enabling all post offices to perform e transactions.

5.10 It is very pertinent to point out that this could be achieved only by having specialised and trained man power pool inside our organisation. Imparting training, maintenance of hardware and software, attending faults at 1.30 lakhs branch post offices etc, we require a large number of expert personnel for which the creation of systems assistant or call by any name like Technical Assistant, Computer Assistant etc is inevitable. The role of existing Systems Administrators in total computerisation of Post offices must be recognised. They are very much frustrated and the discontentment is mounting due to the continuous exploitation of these categories over ten years.

5.11 It is therefore requested to consider their plights and convert the existing Systems Administrator posts as Promotional Cadre to Postal Assistants possessing required qualification in computer appreciations as if available in other departments for the post of Systems Assistant with grade pay of Rs.4200.

5.12 The existing Systems Administrators may be absorbed in the promotional posts by conducting simple Trade test in token of recognition of their services in the past in the total computerisation of post offices. It is pertinent to mention that it is only the postal department, the computerisation to this extent possible without engaging any outside agencies and also without incurring more expenses with the technically qualified Postal Assistants available in the department. They must be recognised by this way.

5.13 The pay scale of the Systems Assistants may be decided as follows.

Systems Assistants - Grade Pay 4200

I Promotion: Systems Manager - Grade Pay 4600

II Promotion: Sr. System Manager - Grade Pay 4800

10% posts may be identified as Gazetted with Grade pay of Rs.5400/- as existence in other departments as Systems Administrators for monitoring the entire Technical developments.

5.14 Even though all the supervisory posts in Postal operative side can look after the postmasters work and there is no need for creation of separate cadre, the Dept has created the Postmasters cadre recently which the staff side not resisted. Whereas in the case of Systems assistants, there is ample justification for creation of separate cadre considering the nature of their duties and requirement to the service and this may be considered in true spirit.

Notwithstanding our demand for the creation of System Asst. With Rs. 4200/- Grade Pay, it is agreeable to convert the Posts by LSG and other hierarchical promotions based on the functional requirements and declare it as a promotional cadre to Postal Assistants.

6. PO & RMS ACCOUNTANTS

6.1 The Sixth Pay Commission has rejected higher pay scale to PO & RMS Accountants as if there is no functional justification exists for the same and recommended to revise the special allowance of Rs.180/- in double the rates. The description of the Sixth CPC that they are not belonging to the organised accounts cadre without looking the merits through their nature of duties and responsibilities are nothing but a farce. This cadre has met a raw deal over the last three decades.

6.2 The comparative pay structure of Accountant post in different Department / Ministry / organized Sector are detailed below for kind perusal.

Name of the Department Designation / Existing pay scale after 5^th CPC/ Revised pay scale

Indian Audit & Accounts (a)Auditor/Accountant 4500-125-7000

Department/ subsequently revised to 5000-150-8000

(b) Sr Auditor/ Accountant 5500-175-900

(Para 7.56.4 6^th CPC) (c) Section Officer 6500-200-10500

Railway Department (a) Accountants Assistants 5000-150-8000

(Para 7.56.6 6^th CPC) (b) Divisional Accountant 5500-175-9000

Ministry of Consumer Affairs (a) Accountant cum cashier 5000-150-8000

Food & Public Dn (b) on promotion 5500-175-9000

(Para 7.1.14 6^th CPC) (c) -DO- 6500-200-10500

The Survey of India Land & (a) Accountant 5000-150-8000

Development Office (b) On Promotion 5500-175-9000

(Para 7.46.41 6^th CPC) (c) -DO- 6500-200-10500

Indian Tourism Office (a) Accountant 4500-125-7000

(Para 7.44.7 6^th CPC)

Postal A/Cs & Finance (a) Auditor / Accountant 5000-150-8000

(Para 7.56 6^th CPC) (b) Sr. Auditor/Accountant 5500-175-9000

6.3 This will be the testimony that this cadre of PO & RMS Accountant alone is deprived and denied the dues. The exploitation of this cadre is continuing over 20 years. This may please be pursued with the Government and see that the PO & RMS Accountants are placed at least with the Accountants working in Postal Accounts office of our department.

6.4 The following is the proposal, we desired to put forth for kind consideration

i. The Po & RMS Accountant examination may be declared as vacancy based examination instead of the present qualified one

ii. The official after their selection shall be posted as Accountant with the Grade Pay of Rs.2800.

iii. PO & RMS Accountants cadre shall be declared as a separate cadre with hierarchical promotional benefits.

iv. At the time of upgradation of 1622 HSG II posts to HSG I, many APM accounts LSG posts were identified as HSG I posts. Resultantly there is very lesser number of LSG Posts ie. in the feeder cadre available for promotion to PO & RMS Accountants. This has blocked the promotional chances for the existing PO &RMS Accountants .In many places, the due DPC for LSG posts could not held due to dearth of LSG vacancies. Hence, it is the dire need to restore the LSG position to the extent of 50% of the total posts of APM Accounts by upgrading simultaneously in the general line posts. Those posts can be identified to the present status of HSG II with Grade pay of Rs.4200.

v. 30% of the remaining APM Accounts post may be declared with present HSG I status with grade pay of Rs.4600.

vi. The remaining 20% of the APM Accounts posts may be declared as Gazetted posts with grade

pay of Rs.4800.

The determination of status on LSG, HSG II, HSGI and Gazetted may be decided based on the status of the offices and also the supervisory nature of the posts. This is possible. The nomenclature of the posts may also be changed at par with the proposals we suggested for the supervisory posts. Unless the cadre is declared as a separate one, the anomalies in existence over three decades will continue. It is therefore requested to consider the proposals by analysing all these factors prevailing in the work spot.

7. MISCELLANEOUS

7.1 In order to provide more promotional avenues to the youth possessing more skills & qualifications, the following establishments may be upgraded and elevated to the standards of supervisors.

(i) The Marketing Executives may also be declared as promotional supervisory posts as is done in the case of Town Inspectors in to LSG.

8. CIRCLE OFFICE STAFF

8.1 The present staff strength in circle offices available in Group ‘C’ is around 2500 and the existing promotional avenues is less than 8% in total and after conversion of LDC & UDC as single cadre of Postal Assistant, there is a total imbalance in respect of Circle office in respect of promotional posts.

8.2 It is therefore suggested that in promotional cadres like LSG, HSG II & HSG I may be created as in the same ratio of Postal Assistant and 30% as the HSG-I posts may be upgraded as NFS. The existing four posts of Group ‘B’ may please be merged with the other Group ‘B’ posts in officer’s line.

9. SBCO Staff

9-1 Total staff is 4100. There is no HSG II at present. It is suggested to provide four layers of promotions with the ratio of 50:20:20; 5:5. The SBCO in charge of All Gazetted HPOs (116) may be converted to HSG I. There are 442 divisions and all the in charge of such divisional head quarters may be considered for HSG II. It is further suggested that the in charge of SBCO having up to 50,000 entries may be converted to LSG, above 50,000 up to 100000 may be HSG II and above 1 lakh, it will be HSG-I, Similarly all working in (PWCs/ICOs shall be placed in promotional posts. The ration in promotional prospects as decided in case of Postal Assistant may please be rotational in case of PA SBCO also.

10. MATCHING SAVINGS

10.1 The question of matching savings does not arise since in most of the cadre, as there is no elevation in the pay scale, the officials who have already acquired the pay pertaining to the post shall alone get regular promotion.

10.2 The matching savings, we offered for TBOP/BCR have not been practically restored despite the Directorate orders 25-5/2010-PE I dt. 19.7.2010 since there is no chance of any new creation. As per the norms and after withdrawing the reduction of staff under TBOP/BCR Schemes w.e.f 1.9.2008, there is ample justification for creation of more new posts. As such, further matching savings in the shape of staff cut will ruin the developmental activities and efficiency of the postal services.

10.3 In token of acceptance of modernisation and various re organisations in the Postal set up, the officials shall be offered with more promotional avenues despite it will not cause any monetary benefits.

It is therefore requested that the proposal for cadre review may please be considered with due attention and the Group C employees may be granted with the promotional avenues. Satisfied Employees will perform well and render more satisfied work.

K. V. Sridharan D. Kishan Rao

General Secretary General Secretary

AIPEU Group ‘C’ NAPE Group ‘C’

Giriraj Singh D. Theagarajan

General Secretary General Secretary

AIRMS & MMS EU Group ‘C’ NURMS & MMS Group ‘C’

Source : http://www.aipeup3chq.com/

Download Hall Permit letter for the Post of Postmaster Grade-1 to be held on 03/06/2012

2012-05-30T23:38:00.000+05:30

DEPARTMENT OF POSTS

DEPARTMENTAL EXAMINATIONS

Click Here to Download Admit Card for PS Group-B and PM Grade-I

Admit Card

8 Things You Should Never Do in Office

2012-05-30T22:20:00.001+05:30

8 Things You Should Never Do in Office

There are lot of people who and a lot of articles/books that will tell you what you must do in office. But there will be very few who tell you what not to do.

This is where we come in. Every office has its set of dos and don’ts, but then there is also a set of general don’ts that you need to keep in mind. We are here to list these general don’ts for you and we are sure they will help you stay clear of getting embarrassed in office.

1. Peep into someone’s laptop/desktop

The most annoying person in office is the one who peeps into his colleagues laptop screen. Make sure you are not this annoying person. No matter the urge to see what other people are up to, you must save yourself the embarrassment of being labelled the office’s peeping tom.

2. Walk around like you own the place

It is great to be confident, but it is a sin to be cocky. So under no circumstances should you walk around like you own the place. It is advisable to keep your smartness in check and not throw your weight around. Keep it easy going and genuine, and everyone in office will like you instead of bitching about you.

3. Be loud

Oh my GOD!Please don’t be that loud person in office. Keep your voice level in check, do not play loud music and stay clear of all things loud. Loud people annoy colleagues like few other people/things do. Train yourself to talk softly yet be audible.

4. Gossip

We are sure you have heard this one before. It is imperative to stay clear of gossip, but we all know that this is not possible. Every nook and corner of office is full of gossip mongers. What you can do however, is keep your tongue in check. Don’t bitch everyone out to everyone, and don’t allow others to christen you the gossip king.

5. Stealing

Every office goer at some point in time is inclined to steal some office stationery: a pen, a paper, a folder, or a print out. Doing so once in a blue moon is okay, but don’t make a habit of it. Stealing is bad and you will be answerable and payable if you are caught.

6. Lie/Blame others

When you find yourself in a soup or in tough situations you will be inclined to lie or shift the blame of your wrong doing on someone else. If you do this, you are putting not only your reputation at stake but your job too. Always stick to the honesty policy and play fair.

7. Share your personal problems

No one lives an easy life. Everyone has their share of personal problems just as you have yours. It would be naïve to share your personal problems with your work colleagues. We suggest you leave these issues at home and come to office with a clear mind. Remember, your colleagues aren’t your personal agony aunts.

8. Make out

Irrespective of how hot that colleague of yours is, making out in the office is just unpardonable. Making out is an extremely private affair and an office is the least private of places you know. Besides, if somebody catches you in the act, you can bid your job farewell.

This is our list of general don’ts in work environments. Avoid committing these errors and you are sure to stay in the office good books.

Courtesy : http://in.lifestyle.yahoo.com/

Income Tax – Frequently Asked Questions

2012-05-30T22:08:00.000+05:30

Income Tax – Frequently Asked Questions

A. General

1. What is Income Tax?

It is a tax imposed by the Government of India on any body who earns income in India. This tax is levied on the strength of an Act called Income tax Act which was passed by the Parliament of India.

2. What do you mean by income earned in India ?

Income earned in India is not limited to income earned within the geographical limits or boundaries of the country. Certain incomes are also deemed to have been earned in India although they may have been earned outside the country.

3. Who administers the Income-Tax Act?

The job of monitoring the Income-tax collection by the government is entrusted to a Department called Income-Tax . This department functions under the Department of Revenue, Ministry of Finance, Government of India .

4. What is the period for which a person s income is taken into account for purpose of Income tax?

Income earned in the twelve months contained in the period from 1^st April to 31^st March (commonly called Financial Year [FY]) is taken into account for purposes of calculating Income Tax. Under the income tax Act this period is called a Previous year .

5. What is an Assessment Year ?

It is the twelve-month period 1^st April to 31^st March immediately following the previous year [refer answer-4]. In the Assessment year a person files his return for the income earned in the previous year. For example for FY:2006-07 the AY is 2007-08.

6. Who is supposed to pay Income Tax?

Any Individual or group of Individual or artificial bodies who/which have earned income during the previous years are required to pay Income tax on it. The IT Act recognizes the earners of income under seven [7] categories. Each category is called a Status . These are Individuals, Hindu Undivided Family [HUF], Association of Persons [AOP], Body of individuals [BOI], Firms, Companies, Local authority, Artificial juridical person.

When Companies pay taxes under the Income tax Act it is called Corporate tax .

7. Is Income tax Act applicable only to residents?

No, The Income tax Act applies to all persons who earn income in India. Whether they are resident or non-resident.

8. Who is a resident?

If an individual stays in India for 182 days or more in a year, he is treated as resident in that year regardless of his citizenship. If the stay is less than 182 days he is a non-resident.

9. How can I know whether a company is resident or non-resident?

A company is considered as resident if it is incorporated under the Indian Companies Act. A foreign company can also become a resident if the control and management of its affairs is done entirely in India during the previous year.

10. How is resident/ non-resident status relevant for levy of income tax?

In case of resident individuals and companies, their global income is taxable in India. However non-residents have to pay tax only on the income earned in India or from a source/activity in India.

11. I am an Indian scientist, who had gone abroad on a government project. Should my return of income include income earned/received abroad?

It depends on your residential status. If you are a resident all incomes earned globally are taxable. Therefore the same needs to be included in the return. However if any tax is paid on that income in the foreign country, you will get credit for the same.

B. Taxable Income

12. What does the Income Tax Department consider as income?

The word Income has a very broad and inclusive meaning. In case of a salaried person, all that is received from an employer in cash, kind or as a facility is considered as income. For a businessman, his net profits will constitute income. Income may also flow from investments in the form of Interest, Dividend, and Commission etc. Infect the Income Tax Act does not differentiate between legal and illegal income for purpose of taxation. Under the Act, all incomes earned by persons are classified into 5 different heads, such as:

1. Income from Salary

2. Income from House property

3. Income from Business or Profession

4. Income from capital gains

5. Income from other sources

13. Are all receipts considered as income?

No.

Receipts can be classified into two kinds. A) Revenue receipt B) Capital receipt.

The general rule under the Income tax Act is that, all revenue receipt are taxable unless a receipt is specifically exempted and all capital receipts are exempt from taxation unless there is a provision to tax it. Gifts and loans etc are in the nature of capital receipts not attracting tax.

14. What are revenue and capital receipts?

In a simple language, all that one derives from a source is called revenue receipt. For ex. Salary from employment, Rent from property, Interest or Divided from Investments, Profits from business. When an income is earned on account of transacting the source itself, it is called Capital receipt. For ex. Sale of land and building, business, investment etc.

15. Is income tax levied on gifts received by a person?

Gift exceeding Rs 25,000 is taxable unless it is received from

(i) any person who is a relative or

(ii) on occasion of marriage or

(iii) under will or by inheritance or

in contemplation of death of the payer

16. I own shares of various Indian companies and receive dividends. Is it taxable?

No. The dividend declared by Indian companies is not taxable in the hands of the share holders because tax on distributed profits have already been borne by the company.

17. I am a religious preacher and earn money from preaching. Do I have to pay tax and file return?

Yes.

18. Can I claim deduction for my personal and household expenditure in calculating my income or profit?

No.

19. Most of my income is given away in charity and I am left with just enough to meet my personal requirement. What will be considered as my income?

What is done after the income is earned does not determine its taxation. However charitable contribution to approved institutions will give you the benefit of certain deductions from taxable income.

20. My daughter stays in USA. She owns a house in India and has let it out. She has asked tenants to pay rent to me so that I can a lead decent life. She has not received any rent. Is she still liable to tax? What if she transfers the house to me?

Your daughter is the owner of the house and therefore she is liable to pay tax even though you receive the rent. If the house is transferred, then you would become the owner and you will have to pay tax on the rental income.

21. My children living abroad send me Rs.20000/- per month for my maintenance. Would this be considered as my income?

No.

22. Is there any limit of income below which I need not pay taxes?

At the moment individual, HUF, AOP, and BOI having income below rupees one lakh need not pay any income tax. For other categories [persons] such as co-operatives societies, firms, companies and local authorities no such exempted limits exists, so they have to pay taxes on their entire income. In cases of senior citizens aged above 65 years and women the exempted limit for the financial year 2007-08 are rupees one lakh ninety thousand and one lakh forty thousand respectively.

23. I am an agriculturist. Is my income taxable?

Your agricultural income is not taxable per se. However, if you have any other source of income like income from investments, property etc, while calculating tax on them, your agricultural income will be taken into account, so that you pay tax at a higher rate on that other income.

24. What is agricultural income?

To consider an activity as agriculture the basic operation such as tilling, sowing, irrigating & harvesting should have been carried out. Thereafter what is sold in the market should be the primary product harvested. Receipt from such sale is considered as agricultural receipt. If however some further processing or modification were done to the harvested product to enhance its marketable value then such enhanced value would be considered as business income.

25. Is income from animal husbandry considered as agricultural income?

No.

26. Do I have to maintain any records or proof of earnings?

For every source of income you have to maintain proof of earning and the records specified under the IT Act. In case, no such records have been laid down, you should maintain reasonable level of records with which you can support the claim of income.

27. As an agriculturist, am I required to maintain any proof of earning and expenditure incurred?

Even if you have only agricultural income you are advised to maintain some proof of your agricultural earnings.

28. I win a lottery or prize money in a competition. Am I required to pay taxes on it?

Yes.

C. Tax on Income

29. How does the Government collect Income Tax?

Taxes are collected by three means: a) voluntary payment by persons into various designated Banks. For example Advance Tax and Self Assessment Tax b) Taxes deducted at source [TDS] on your behalf from the payments receivable by you. c) Taxes collected at source [TCS] on your behalf at the time of spending. It is the constitutional obligation of every person earning income to compute his income and pay taxes correctly.

30. How will I know how much Income tax I have to pay?

The rates of income tax and corporate taxes are available in the Finance bill [commonly called budget] passed by Parliament every year.

31. Does every person have to keenly follow the annual Finance bills?

You need not do so. You can take professional help or the help of Public Relation Officer [PRO] in the local Income Tax Department office. You may also take assistance from Tax Return Preparers [TRP]

32. When do I have to pay the taxes on my income?

Generally the tax on income crystallizes only on completion of the previous year. However for ease of collection and regularity of flow of funds to the Government for its various activities, the Income tax Act has laid down payment of taxes in advance during the year of earning itself. Taxes may also be collected on your behalf during the previous year itself through TDS and TCS. If at the time of filing of return you find that you have some balance tax to be paid after taking into account your advance tax, TDS & TCS, the short fall is to be deposited as Self Assessment Tax .

33. What is the procedure for depositing tax?

A form called Challen available in the Income Tax department, in banks and on the IT department web site should be filled up and deposited in the bank along with the money. Taxes can also be paid on-line.

34. In the challan there are terms like Income tax on companies & Income tax other than companies . What do they mean?

The tax to be paid by the companies on their income is called corporate tax and in the challan it is mentioned as Income tax on Companies . Tax paid by non-corporates is called Income tax and in the challan it is identified as Income tax other than Companies .

35. How is advance tax calculated and paid?

It is paid in installments. The amount payable is to be calculated in the following manner:

Status	By 15^th June	By 15^th Sept	15^th Dec	15^th March
Corporate	15%	45%	75%	100%
Non-Corporate	nil	30%	60%	100%

The deposit of advance tax is made through challan by ticking the relevant column.

36. What is regular tax and how is it paid?

Under the Income tax Act every person has the responsibility to correctly compute and pay his due taxes. Where the Department finds that there has been understatement of income and tax due, it takes measures to compute the actual tax amount that ought to have been paid. This demand raised on the person is called Regular Tax . The regular tax has to be paid within 30 days of receipt of the notice of demand.

37. What are the precautions that I should take while filling up the tax payment challan?

Clearly mention:

i. Head of payment eg. Corporation Tax/Income Tax

ii. Amount and mode of payment of tax

iii. Type of payment [Advance tax/Self assessment/Regular/Tax on Dividend]

iv. Assessment year

v. The unique identification number called PAN [Permanent Account Number] allotted by the IT Department. (Since PAN related services have been outsourced, for further details on PAN please see the departmental website http://www.incometaxindia.gov.in/ or www.nsdl_tin.com)

38. Do I need to insist on some proof of payment from the Banker to whom I have submitted the challan?

The filled up taxpayers counter foil will be stamped and returned to you by the bank. Please ensure that the bank stamp contains BSR[Bankers Serial number code] , Challan Identification Number [CIN], and the date of payment.

39. How can I know that the Government has received the amount deposited by me as taxes in the bank?

The NSDL website [http://www.tin-nsdl.com] provides online services called Challan Status Enquiry . You can also see your tax pass book , an online tax credit viewing facility in the same website.

40. What is the procedure to be followed to view my Tax passbook/Tax statement?

You must first register your PAN by logging into the online service called view tax credit in the NSDL website [http://www.tin-nsdl.com]. Thereafter your PAN registration must be authorized by visiting the nearest TIN [Tax Information Network] facilitation center of NSDL or getting their representative to call upon you. These are paid services.

41. What should I do if my tax payment particulars are not found against my name in your website?

For payments deposited by you into the bank you will have to contact your bankers if the credit has not been given even after three days. In case of TDS or TCS you will have to contact the concerned deductor /collector after the due date for filing the quarterly TDS/TCS return by them is over.

42. Is my responsibility under the Income tax Act over once taxes are paid?

No. You are thereafter responsible for ensuring that the tax credits are available in your tax passbook, TDS/TCS certificates are received by you and that full particulars of income and tax payment along with necessary proof is submitted to the income tax department in the form of Return before the due date.

43. What can I do to reduce my tax?

The tax can be reduced by making investment in approved schemes and also by making donations to approved charitable institutions.

D. Return of income

44. What is a return of income?

It is a prescribed form through which the particulars of income earned by a person in a financial year and taxes paid on such income is communicated to the Income tax department after the end of the Financial year. Different forms are prescribed for filing of returns for different Status and Nature of income .

45. From where can I get a return form?

The Public Relation Officer [PRO] can be contacted for this purpose. The form can also be downloaded from the site http://www.incometaxindia.gov.in/.

46. How can I know which form is applicable for my income?

You should choose a return form according to your status and nature of income from the following:

ITR1	For Individuals having Income from Salary/ Pension/ family pension & Interest
ITR2	For Individuals and HUFs not having Income from Business or Profession
ITR3	For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship
ITR4	For individuals & HUFs having income from a proprietary business or profession
ITR5	For firms, AOPs and BOIs
ITR6	For Companies other than companies claiming exemption under section 11
ITR7	For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D)
ITR8	Return for Fringe Benefits
ITRV	Where the data of the Return of Income/Fringe Benefits in Form ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 & ITR-8 transmitted electronically without digital signature

47. What documents are to be enclosed along with the return of income?

The new return form numbering 1 to 8 is annexure less. Hence no documents need to be attached.

48. Where and how am I supposed to file my return?

A return is to be filed before your Assessing officer. It may even be sent by post or filed electronically. Nowadays returns are also being received at designated post offices.

49. Who is an Assessing officer?

He/She is an officer of the Income tax department who has been given jurisdiction over a particular geographical territory or class of persons. You can find out from the PRO or from the Departmental websitehttp://www.incometaxindia.gov.in/ as to your jurisdiction.

50. How is a return filed electronically?

Companies and firms are compulsorily required to file their return electronically, while for others it is still optional. For electronic filing of return you have to log on to the Departmental websitehttp://www.incometaxindia.gov.in/ and upload the information of income and taxes in the prescribed form. If you have digital signature the same can be appended and there would be no need to file a paper return. In case you do not have a digital signature you will be required to file a paper return quoting the provisional acknowledgement number received on completion of uploading.

51. I am going out of India. Who will file my income tax return for this period?

You can authorize any person by way of a Power of Attorney to file your return. A copy of the Power of Attorney should be enclosed with the return.

52. Will I be put to any disadvantage by filing my return?

No. On the contrary by not filing your return in spite of having taxable income, you will be laying yourself open to the penal and prosecution provisions under the Income-tax Act.

53. What are the benefits of filing my return of income?

Filing of return is your constitutional duty and earns for you the dignity of consciously contributing to the development of the nation. This apart, your IT returns validate your credit worthiness before financial institutions and make it possible for you to access many financial benefits such as bank credits etc.

54. Is it necessary to file return of income when I do not have any positive income?

If you have sustained a loss in the financial year, which you propose to carry forward to the subsequent year for adjustment against its positive income, you must make a claim of loss by filing your return before the due date.

55. What are the due dates for filing returns of income/loss?

The due dates are as follows:

Companies & their Directors	31^st October
Other business entities, other than companies, if their accounts are auditable & their working partners	31^st October
In all other case	31^st July

56. If I fail to furnish my return within the due date of filing, will I be fined or penalized?

Yes. This may take the form of interest if the return is not filed before the end of the assessment year. If the return is not filed even after the end of the assessment year, penalty may also be levied.

57. Can a return be filed after the due date?

Yes. It may be furnished at any time before the expiry of two years from the end of the financial year in which the income was earned. For example, in case of income earned during FY 2006-07, the belated return can be filed before 31^st March 2009.

58. So far I have never paid any tax. If I file a return this year will the IT department ask me about my earlier years income?

It is never too late to start honoring your constitutional obligations for payment of tax. The department may ask you to file return of income for earlier years if it finds that you had taxable income in those years.

59. If I have paid excess tax how and when will it be refunded?

The excess tax can be claimed as refund by filing your income tax return. It will be refunded by issue of cheque or by crediting to your bank account. The department has been making efforts to settle refund claims within four months from the month of filing return.

60. If I have committed any mistake in my original return, am I permitted to file a corrected return?

Yes, provided the original return has been filed before the due date and provided the department has not completed assessment. However it is expected that the mistake in the original return is of a genuine and bona fide nature.

61. How many times can I revise the return?

Theoretically a return can be revised any number of times before the expiry of one year from the end of the assessment year or before assessment by the department is completed; whichever event takes place earlier.

62. Am I required to keep a copy of the return filed as proof and for how long?

Yes. Since legal proceedings under the income tax act can be initiated up to six years prior to the current financial year, you must maintain such documents at least for this period.

63. There are various deductions that have not been reflected in the Form 16 issued by my employer. Can I claim them in my return?

Yes.

64. Why is return filing mandatory even though all my taxes and interests have been paid and there is no refund due to me?

Amounts paid as advance tax and withheld in the form of TDS or collected in the form of TCS will take the character of your tax due only on completion of self-assessment of your income. This self-assessment is intimated to the department by way of filing of return. Only then does the government acquire rights over the prepaid taxes as its own revenue. Filing of return is critical for this process and, hence, has been made mandatory. Failure will attract levy of penalty.

65. Am I liable for any criminal prosecution [arrest/imprisonment etc] if I don t file my income tax return even though my income is taxable?

Non-payment of tax attracts interests, penalty and prosecution. The prosecution can lead to rigorous imprisonment from 6 months to 7 years and fine.

E. PAN

66. What are the benefits of obtaining a Permanent Account Number [PAN] and PAN Card?

A PAN number has been made compulsory for every transaction with the Income Tax department. It is also mandatory for numerous other financial transactions such as opening of bank accounts, availing institutional financial credits, purchase of high-end consumer item, foreign travel, transaction of immovable properties, dealing in securities etc. A PAN card is a valuable means of photo identification accepted by all government and non-government institutions in the country.

67. I have lost my PAN card but remember my number. Do I necessarily need to get a fresh card?

With your PAN you can continue to transact with the Income Tax department. However, in respect of other agencies you may encounter constraints without a PAN card since it doubles as a photo identity card.

68. I have been allotted two PANs. Which number should I use?

You may retain any one of the numbers and surrender the other through a letter addressed to your jurisdictional Assessing Officer.

69. If I do not surrender the additional PAN number, is there any problem?

Yes. It is illegal to have two PANs and the penalty for such offence is Rs.10,000/-

70. By mistake I have been using different PANs for different purpose like one for my demat account and another for filing my Income Tax return and payment of taxes. How do I set this right?

It is advisable to retain only one PAN, preferably the one used for Income Tax purpose and surrender the other number immediately. The institutions where the latter number has been quoted should be informed of the correct PAN.

71. Is it mandatory to file return of income after getting PAN?

No. Return is to be filed only if you have taxable income.

F. Salary Income

72. What is considered as Salary income?

Whatever is received by an employee from an employer in cash, kind or as a facility [perquisite] is considered as Salary.

73. What is meant by an employer-employee relationship?

If a person has the right/power to hire and fire another, then he is an employer of the latter.

74. What are allowances? Are all allowances taxable?

Allowances are fixed amounts, apart from salary, which are paid by an employer for the purpose of meeting some particular requirements of the employee. There are generally three types of allowances for the purpose of income tax- taxable, fully exempted and partially exempted.

75. I am always on tour and my employer gives me substantial daily allowance, most of which is saved. Will this saving be treated as income?

Yes.

76. My employer reimburses all my expenses on grocery and children s education. Would this be considered as income?

Yes. These are in the nature of perquisite.

77. During the year, I had worked with three different employers and none of them deducted any tax from salary paid to me. If all these amounts are clubbed, my income will exceed the minimum exemption limit. Do I have to pay taxes on my own?

Yes. You will have to pay self-assessment tax and file the return.

78. Even if no taxes have been deducted from salary, is there any need for my employer to issue Form-16 to me?

Form-16 is a certificate of TDS and in your case it will not apply. However your employer must issue a salary statement.

79. Is pension income considered as salary?

Yes. However pension received from the United Nation is exempt.

80. Is Family pension considered as salary?

No. It is taxable under other sources .

81. If I am receiving my pension through a bank who will issue Form-16 or pension statement to me- the bank or my former employer?

The bank.

82. Are retirement benefits such as PF and Gratuity taxable?

No. They are exempt subject to conditions and limits laid down in the Income Tax Act.

83. Are arrears of salary taxable?

Yes. However certain benefit of spread over of income to the years to which it relates can be availed for lower incidence of tax. This is called relief u/s 89(1) of Income-tax Act.

84. Can my employer consider relief u/s 89(1) for the purposes of calculating my tax liability?

Yes.

85. My income from let out house property is negative. Can I ask my employer to consider this loss against my salary income while computing my tax liability?

Yes.

86. Is leave encashment taxable as salary?

It is taxable if received while in service. Received as retirement benefit, however it is exempt subject to certain conditions.

87. Life insurance amount received on maturity along with bonus – is it taxable?

No.

G. Income from House property

88. What do you mean by Income from House Property ?

Unlike the other heads of income, Income from house property is a notional income based on a concept called Annual value . This is the value a property is expected to fetch if it is let out. It may be more than the actual rent being received if let out. If it is not let out the expected market/fair rent will be considered as annual value for the purpose of taxation. Property includes the building and the land surrounding it.

89. If a property is not a residential house, can its income still be considered as income from house property?

Yes, provided the property is not used for business purpose.

90. What are the conditions for taxing income from a property under this head?

The person should own the property.

91. Can interest paid on hand loans taken from friends and relatives be claimed as deduction while calculating house property income?

Yes.

92. I have two houses. One is a farmhouse that I visit on weekends and the other is in the city that I use on weekdays. Is it correct to treat both these residences as self occupied?

No. You can claim any one as self occupied. Incomes from buildings situated in or near agricultural farm are considered exempt provided they are used for dwelling of the farm owner/cultivator or for related purposes of storage etc.

93. I own two houses both of which are occupied by my family and me. Is there any tax implication?

Yes. As already mentioned in the answer to Q.No: 87, income from house property is a notional income and only in respect of one residential unit, if self occupied, it will be considered as nil . In case of the other residential unit, marketable rental value will have to be offered for tax.

94. My spouse and I are joint owners of a house constructed by availing housing loan separately. Are we both individually/separately entitled for deduction of the maximum interest payable of Rs.1.5 lakh?

No. The net taxable income from the property must be calculated first and then apportioned between the co-owners. In this process of calculation maximum interest payable of Rs.1.5 lakh can be considered only once.

95. My spouse and I jointly own a house for construction of which both of us have invested equally out of independent sources. Can the rental income received be split between us and taxed in the individual hands?

Yes.

96. I have 5 separate let out properties. Should I calculate the house property income separately for each individual property or by clubbing all the rental receipts in one calculation?

The calculation will have to be made separately for the various properties.

Source : http://www.gconnect.in/

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MODEL QUESTIONS FOR PS GP B, IPO & PM GRADE 1 EXAM ( Q 76 - 100) )

2012-05-30T21:58:00.000+05:30

(POSB MANUAL VOLUME I QN 76-100)

76. Mark the correct option

a) In case death of the one depositor of joint account holder , in the MIS account the account will be treated as single from the date of death of the account holder

b) The surviving depositor will have withdraw the excess amount over and above the maximum limit of investment by single depositor.

c) If this amount is not withdrawn, the excess amount will carry the normal saving bank interest

d) All the above Ans:d

77. Present rate of Senior citizens saving scheme account is____ payable quarterly.

a) 10% b) 9.3%

c) 8.5 % d) 9.5% Ans:b

78. What is the Minimum and maximum deposit in Senior citizen saving scheme

a) 500 & 5 Lac b) 1000 & 10 Lac

c) 1500 & 15 Lac d) 1000 & 15 Lac Ans:d

79. Mark the correct option relating to Senior citizens saving scheme

a) An individual of the Age 60 years or more may open the account

b) An individual of the age of 55 years or more but less than 60 years who has retired on superannuation or under VRS can also open account within the one month of receipt the retirement benefits and not exceed the amount of retirement benefits

c) The maturity period is 5 years

d) All the above Ans:d

80. A depositor may operate a senior citizen account

a) More than one account in individual capacity or jointly with spouse

b) Only one account single another one with spouse

c) Only one single account and more than one joint account

d) None of these Ans:a

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81. Joint account can be opened with

a) Father/mother only b) Spouse only

c) Any persons d) Only within relation Ans:b

82. Mark the correct option

a) No subsequent withdrawal is allowed in SCSS account before expiry of 5 years

b) Premature closer is permitted after expiry on one year

c) A deduction will be made 1.5% of the deposit in case account close before expiry of 2 year and 1% after expiry of 2 years.

d) All the above Ans:d

83. Registration, cancellation or change in the nomination

a) Rs 5/- will be charged b) Rs 1/- will be charged

c) No fee will be charged d) None of these Ans:c

84. Mark the correct option

a) After maturity , the senior citizen account will be extended further 3 year

b) The account continued after maturity, the deposit shall earn interest at the rate applicable to the new account opened.

c) In case the account not extended on maturity and closed at any time the saving bank interest applicable

d) There is no maximum time limit for PMI

e) All the above Ans:e

85. Mark the correct option relating to Senior citizen saving account

a) Account opening form is Form A & for closing Form E

b) Pay in Slip Form D

c) Account transfer form is From G

d) All the above Ans:d

86. Issue of duplicate pass book of Senior citizen account Rs____ will be charged

a) 10/- b) 20/-

c) No fee d) None of these Ans:a

87. Issue of duplicate pass book of senior citizen account on second time Rs ___ will be charged

a) 10/- b) 20/-

c) Second time free d) None of these Ans:b

88. Mark the correct option continuation of senior citizen account after death of the depositor

a) In case of joint account (Senior citizen) or where spouse is the sole nominee, the spouse may continue the account on the same terms and conditions even if the spouse is below the age of 60 year.

b) The account cannot be continued should be closed.

c) If both spouses opened joint account, the spouse cannot continue account after death of the 1^st depositor

d) All the above Ans:d

89. What is the age criteria for joint holder (spouse) in case of joint SCSS account

a) Joint holder also to attain 60 years

b) No age criteria for join holder

c) Should be attain 55 years

d) All the above Ans:b

90. No TDS will be deducted if the amount of interest paid in a financial year does not exceed Rs____

a) 3500/- b) 5000/-

c) 1000/- d) 10000/- Ans:d

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91. PPF account can be opened by

a) An individual adult can on his own name

b) An individual on behalf of minor

c) Both the A & B

d) None of these Ans:c

92. What is the rate of interest in PPF wef 01 Apr 12 ?

a) 8.8% per annum compounded yearly

b) 8.5% per annum compounded yearly

c) 8.6 % per annum compounded yearly

d) None of these Ans:a

93. What is the minimum and maximum limit to deposit in PPF account?

a) 500 and 5000 b) 500 and 70000

c) 1000 and 100000 d) 500 and 100000 Ans:d

94. Mark the incorrect option relating to PPF account

a) An individual can open account with Rs 5/-

b) Joint account can be opened in PPF

c) Nomination facility is available

d) Both the A and B Ans:b

95. The SCSS account transferred one Post office to another post office

a) Rs 5/- per lac will be charged where the deposit is Rs 1 lac and above

b) Rs 10/- per lac will be charged where the deposit is Rs 1 lac and above on second transfer.

c) No fee will be charged

d) Both the A and B( The fee will be paid by cash through pay in slip Ans:d

96. PPF account can be opened

a) only one single

b) One minor account on behalf of the minor

c) A only

d) Both the A and B Ans:d

97. Mark the correct option

a) Maximum 12 deposit can be made in a financial year and more than one deposit can be made in one month

b) Only one account can be opened in Post office or SBI or any nationalized banks.

c) The account can be transferred from one PO to another and PO to State bank or nationalized bank vice versa.

d) All the above Ans:d

98. The PPF account can be extended after maturity up to

a) Further block five year. b) Further two years

c) Cannot be extended d) None of these Ans:a

99. The PPF account

a) Cannot be attached any order or decree of court

b) Is totally exempted from income tax

c) In the event of the death of the depositor , the amount standing to his credit can be repaid to his nominee or legal heir even before expiry or 15 year

d) All the above Ans:d

100. Mark the incorrect option.

a) The PPF account is not transferable from one person to another person.

b) In the death of the depositor nominee can be continued the account

c) Both the A and B

d) Neither A nor B Ans:b

(Prepared & published by AB Kantharaja, Mobile 08969822340, http://abkantharaja.blogspot.in)

Courtesy : http://sapost.blogspot.in/

Fixation of enhanced family pension - pre-2006 pensioners / family pensioners - clarification regarding

2012-05-30T21:32:00.002+05:30

Fixation of enhanced family pension - pre-2006 pensioners / family pensioners - clarification regarding

To view the complete order, please click here

Cadre Restructuring Committee on 29.05.2012 ( News from aipeup3chq )

2012-05-30T14:29:00.000+05:30

Cadre Restructuring Committee on 29.05.2012

The meeting was chaired by Dr. Saleem Haque, Chairman of the Committee and DDG (P), Shri Alok Saxena DDG (Tech), Director (Est), ADG (Est) were present on behalf of official side. Com. K. V. Sridharan, Leader Staff side, Com. D. Theagarajan, Secretary General, FNPO, Com. Giriraj Singh, General Secretary, R-III Com. Ishwar Singh Dabas, General Secretary, P4, Com. D. Kishan Rao, General Secretary, P 3, NAPE and T. N. Rahate, General Secretary, General Secretary, P4 FNPO were representing staff side.

The following are the broad understandings reached in the Committee meeting.

1. Postal Assistant

(i) The proposal of the Staff side to upgrade 11395 single handed post offices and 6719 Double handed post offices to the status of LSG will be considered.

(ii) The present Post Masters in 3732 triple handed post offices and also the present LSG to the extent of 6989 will be upgraded to the status of HSG II.

(iii) The present HSG II and HSG I posts to the extent of 3352 Posts will be amalagamated.

(iv) A separate identification to the extent of 30% of HSG I posts as non functional Group ‘B’ posts with grade pay of Rs. 4800/- will be formed.

(v) 1/3^rd of the total LSG, HSG II, HSG I will be carved out as Postmaster Grade-I, Grade-II, and Grade-III respectively.

(vi) The posts of System Administrators will be made as LSG vice versa.

(vii) PO & RMS Accountant will be made as a separate channel of promotion by reidentifying the Posts of LSG, HSG-II and HSG I posts.

The RMS, Circle office and SBCO staff will be considered as per the ratio finalised in respect of Postal Assistant cadre.

The Official side accepted the above proposal and assured to consider the above and come out with the final decision shortly. As requested by them a common proposal of the Staff side has been submitted to day itself.

2. Cadre review for Postman & MTS’

(i) Since the MTS is the common category for all Central Govt. employees, there is no possibility of bringing them under cadre review.

(ii) As functional Justification could not be identified for the Postman and also the higher pay granted by the 6^th CPC, the official side did not favour any cadre review. However official side came forward with the proposal if the Postman cadre opts out from the MACP scheme and agree to take the percentage wise promotions it will be considered. It requires a deep study and the Postman unions will discuss the issue and come out with the proposals.

The chairman conveyed that the next meeting will be arranged in short notice to finalise the proposals.

3. March to Parliament

The Federal secretariat endorsed the decision of the Confederation National Executive to organize March to Parliament on 26.7.2012 and one day token strike thereafter.

The Federal Secretariat has fixed the quota target of participation in receipt of our union to the extent of 2000.

All Circle Secretaries are requested to organise the comrades as per the following quota fixed to each circle.

AP 100 Kerala 50

Assam

25 M P 100

Bihar 50 Maharashtra 100

Chhattisgarh 50 North East 25

Delhi 200 Orissa 100

Gujarat 100 Punjab 200

Haryana 200 Rajasthan 200

H P 100 Tamilnadu 100

J & K 50 Uttar Pradesh 300

Jharkhand 100 Uttarakhand 100

Karnataka 100 West Bengal 100

All Circle Secretaries and Divisional Secretaries are requested to book their Journey tickets in advance so as to reach on 26.7.2012 for particiting the rally. NFPE has organized an All India convention on the same day at Delhi on 26.07.2012. Similarly the AIPEU GDS (NFPE) has organized a Massive Dharna before the Parliament demanding departmentalization of GDS on 27.7.2012. The comrades of Delhi Circle desire to arrange a felicitation function to Com. K. V. Sridharan, General Secretary on the eve of his superannuation on 27.07.2012 evening at Delhi. The comrades who desire to participate both the programmes may book the return tickets accordingly.

4. Associate membership to AIPEU-GDS (NFPE)

The Federal Secretariat held on 21.5.2012 has accorded the status of associate membership to newly formed AIPEU GDS (NFPE). The General Secretary has also requested all the Divisional Secretaries/Circle Secretaries seeking their co-operation in formation of branches at all levels.

Since the fresh verification of membership in GDS cadre is offing and notification for that effect may be issued at any time. It is realiably learnt that the recognition to the office bearers has not been accorded to the AIPEDE union due to the vertical split in the All India Conference and there is every possibility of another Membership verification at any time. It is our prime need to strengthen the organisation which is associated with NFPE and declared to work under the guidance of P3 leadership right from Divisions to All India level.

All Divisional/Circle Secretaries are requested once again to extend full cooperation and unstinted support to the newly formed AIPEU GDS (NFPE).

With greetings,

Comradely yours,

(K. V. Sridharan)

General Secretary

Source : www.aipeup3chq.com/

TNEB New Tariff Calculator 2012 from TANGEDCO

2012-05-30T10:25:00.000+05:30

NEB New Tariff Calculator 2012 from TANGEDCO

New and Revised TNEB Online Tariff Calculator Bi-monthly 2012.

The new and revised tariff calculator has been presented with simple input method by the Department of TANGEDCO. This is the very useful for calculating the electricity charge for the power consumers in Tamil Nadu. The calculator is made with user friendly, just input of consumed units and click the calculate link. The result will be displayed with detail of Actual current consumption charges, Electricity Tax, Fixed charges and Gross amount.

The final amount has been arrived as net amount: (Gross Amount-Govt Subsidy). And the Department says that "the Nett Amount Calculated is applicable for normal 60 days Assessment done from 1/06/2012 onwards".

Please click the link to download the "TNEB New and Revised Online Tariff Calculator"

Courtesy : http://centralgovernmentemployeesnews.in

A common national test for admission to engineering courses across the country that takes into account Class XII board marks will be introduced from 2013.

2012-05-29T22:50:00.000+05:30

Under the new scheme, all aspirants will have to give two exams — JEE main and JEE advanced — to be held on the same day. The aspirant's set of scores will decide whether he or she will be eligible for admission to the premier Indian Institutes of Technology (IIT), centrally funded institutions like NITs (An earlier version of this story mistakenly described National Institutes of Technology, or NITs, as NIITs. We regret the error and thank our readers for pointing it out.) or IIITs or state-funded institutions.

For admission to IITs, students will be shortlisted on the basis of their cumulative score for Class XII and the main test (50% weightage each). The merit list for the elite institutes will be decided on the candidate's performance in the advanced test.

The weightage for admission to other institutions will vary. For centrally funded institutions which include NITs and IIITs, it will be 40% for Class XII board, 30% for the main test and another 30% for the advanced test: a format that IITs have also agreed to follow from 2015.

States will have to fix weightage for admission to institutions they govern. Class XII marks will be standardized on percentile basis by a formula worked out by the Indian Statistical Institute.

While the main test shall be multiple choice type paper, the nature and modalities of the JEE advanced test shall be determined by the Joint Admission Board (JAB) of the IITs.

For students who have appeared for Class XII board in 2012, the council has decided that they may be allowed to sit for the board exam again if they would like to improve their performance in order to benefit from the new format which factors in their performance at the school level. CBSE and state boards will be asked to make appropriate arrangements.

The decision, after two years of consultations and deliberations, was taken in a meeting with the joint councils of IITs, NITs and IIITs.

The All India IIT Federation submitted a dissent note at the meeting, continuing with their insistence that the exam be postponed till 2014 and Class XII be given a maximum of 40% weightage.

Elaborating on the decision, HRD minister Kapil Sibal admitted to "resistance'' from the IIT system, but said the council had secured an agreement by conceding their two main demands. As insisted by the IIT Senate and Federation, they will continue to have academic control over the exam including paper-setting, evaluation and preparation of merit list. Their demand that the main exam scores be used in addition to the board exam to shortlist eligible students was also accepted.

In turn, Sibal managed to get the IIT Council to agree to introduction of the common entrance test next year instead of 2014 as demanded by the IIT Senate and Federation. The minister told reporters that states like Haryana, Maharashtra and Gujarat had already agreed to adopt the new format. An education ministers' meeting on June 5 will be crucial to gauge interest among states who will have the freedom to decide their own weightages within the format.

Stressing that this will reduce mental and financial burden among aspirants, Sibal said the new system would ensure better results in schools and cut down dependence on coaching institutes.

Even as the process of selection to the IITs would be different then other institutes, Professor Sanjay Dhande, Director of IIT Kanpur said the counselling to IITs and other institutes will be done jointly and allotment of seats will be done together.

Sibal made it clear that JAB of the IIT system would have complete control on matters such as paper setting, evaluation and preparation of merit list over the advanced test while CBSE will provide administrative support for conduct of the examination.

For conduct of the main examination, an expanded joint admission board will be constituted including the NIT, other centrally funded institutes and state government representatives.

Source :TOI