Frequently Ask Questions

Tax is a levy imposed upon the public by the Government through legislation with out quid pro quo i.e. the Government collects revenue for its own existence so as to govern the State. For paying the tax, the public shall not expect any direct returns from the Government. E.g. Income Tax. Revenue generated by levying taxes is Tax Revenue.

2. What is Non Tax Revenue?

This is revenue generated by way of fees and service charges. It is quid pro quo i.e. the public will have to pay (the tax ) for having got certain benefits either directly or indirectly from the Government.

3. What are Grants-in-aid?

As far as the State Government is concerned, the aid received by the State Government from the Government of India is classified as ‘Grants-in-aid’. In case of Government of India, the aid may be received from other countries as also, institutions such as World Bank and International Monetary Fund.

4. What is ways and means advance?

This an advance given by the Reserve Bank of India to Governments (State/Central) to meet the short fall in the daily minimum cash balance that Government are required to maintain with RBI.

5. Who monitors the cash balance position of State / Central Government?

Central Accounting Section (CAS), Reserve Bank of India, Nagpur.

6. When is the ‘Overdraft’ sanctioned by the RBI?

When the Ways and Means is fully exhausted, the Government can avail the Overdraft to meet the shortfall in the minimum cash balance to be maintained with RBI.

7. What is the criterion for determining the Ways and Means advance sanction?

The Ways and Means Advance varies for different Government. The limit of Ways and Means Advance depends upon the average Revenue Receipts of the Government concerned.

8. How is the recovery of overpayment in the Government Accounts to be treated?

The recovery of overpayment shall be treated as 'Reduction of Expenditure' under the head in which the excess payment was made. It shall not be treated as 'Revenue Receipts'.

9. How are “Refunds of Revenue” to be treated?

The ‘Refunds of Revenue’ shall be treated as ‘reduction of receipts’ i.e. under the receipt head, it may be shown as minus receipt. It shall not be treated as expenditure to the Government.

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Gazetted Entitlement Function

1. What is the function of Gazetted Entitlement Department (GED)?

The main work of GED is the regulation of pay & allowances of the Self-Drawing Officers.
Issue of Pay Slips , Leave salary entitlements and authorisation of Leve Encashment on retirement.
Scrutiny of pre-audit TA Bills
Scrutiny of pay bills (Vrs)
Recording of Recovery of long term advances
Preparation of history of services
Issue of Pension Information Slip (PIS)
Preparation of IPS consequent on revision of pay and issue of revised payslips.
Certifying and reporting admissibility of leave before proceeding on leave and for the purpose of leave encashment benefit.
Calculation of leave salary contribtuion.

2. Who are the Self Drawing Officers under the A.G's control?

INDIAN ADMINISTRATIVE SERVICE

Junior time Scales : Rs. 8000-275-13500
Senior Scales :
1)Rs. 10650-325-15850
2)Junior Administrative Grade : Rs. 12750-375-16500 (Non-functional)
Selection Grade : Rs. 15100-400-18300
Super time scale : Rs. 18400-500-22400
Above Super time scale

Rs.22400-525-24500
Rs.26000/- (fixed)
Rs.30000/- (fixed)

INDIAN POLICE SERVICE

ASP : Rs.8000-275-13500
JSP : Rs. 10000-325-15200
SP : Rs. 10000-325-15200
DC : Rs. 10000-325-15200
Commandants : Rs.12000-375-16500
JAG Grade : Rs.12000-375-16500
Selection Grade : Rs.14300-400-18300
DIG of Police : Rs.16400-450-20000
IG Police : Rs.18400-500-22400
Addl. DGP of Police : Rs.22400-525-24500
DGP : Rs.24050-650-26000

INDIAN FOREST SERVICE

Junior Scale : Asst. Conservator of Forests : Rs.8000-275-13500
Senior Time Scale : Dy. Conservator of Forests : Rs.10000-325-15200
Junior Administrative Grade Scale : DCF : Rs.12000-375-16500
Selection Grade Scale : DCF : Rs.14300-400-18300
Super Time Scale :
- Conservator of Forests : Rs.16400-450-20000
- Chief Conservator of Forests : Rs.18400-500-22400
- Prl. Chief Conservator of Forests : Rs.24050-650-26000

Governor of Assam
azetted officers of Assam Govt.
igh Court Judges

3. What are the entitlements of SDO's authorised by A.G?

Authorising Pay & Allowances, Leave salary, Terminal Leave Salary, Subsistence allowance, leave encashment benefit on retirement.

4. What are various occasions necessitating issue of pay slips/authorisation from A.G?

On appointment to a post or reverted therefrom
On extension/ regularisation of appointment under Regulation 4(d)/ 3(f) etc. of APSC
On crossing of EB
On imposition of penalty
On retention of post
On promotion
On transfer
On change of designation
On leave
On regulation of increment
On transfer from one PAO's audit control to other A.G's control
On suspension
On revocation of suspension and reinstatement
On re-employment
On joining field training in the case of AIS Officers
On holding additional charge of equal and higher level posts.
On extension of service
Vacation Leave availed
On study leave
On confirmation in cases of officers on probation.
- in case of AIS
- in case of Non-AIS

5. What are the documents required to be sent to A.G?

(a) On promotion i.e. Moving from NSDO post to SDO post

Service Book with upto date entries including the leave accounts closed up to the date of relief in the lower post.
Government orders .
Relief Certificate of Transfer of Charge from the lower post.
Joining Certificate of Transfer of Charge in the higher post.
Option for fixation of pay if any exercised by the Officer under proviso to FR 22.
Last Pay Certificate
Retention of posts

On appointment

Govt. notification
Taking over charge report
Incumbency

(b) On transfer -

Government order in which he / she was transferred from one post/station to another post/station.
Relief Certificate of Transfer of Charge
Joining Certificate of Transfer of Charge
Sanction of posts

(d) On deputation to Foreign Service

Order / Notification placing the officer on deputation.
Terms and Conditions
Relief Certificate of Transfer of Charge and Joining Certificate of Transfer of Charges.
Option exercised, if any as per Rule.

(e) On Leave

Leave sanction orders from competent authority.
Relief Certificate of Transfer of Charge before proceeding on leave.
Rejoining Certificate of Transfer of Charge after expiry of leave.

(f) On regulation of increment

The leave spells availed during the year should be regulated for regulation of annual increment for that year.
FR 26 b certificate for officiating officer while on leave.

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ENQUIRIES MADE BY PENSIONERS

1. When will a retired Government Servant get his/her Pensionary benefits?

Pensionary benefits will be authorised within 2 months from the date of receipt of Pension proposals in complete shape in A.G's Office.

2. What is the procedure for drawing Pensionary benefits?

The Pensioner has to present himself with his copy of intimation letter for Pension and CVP to the PPO/Treasury to whom A.G's Office has authorised the Pension/CVP.

3. What are the reasons for the difference in the pensionary benefits calculated by the Department and that admitted by A.G.?

Normally, the difference is due to the error in arriving at the qualifying service and some erroneous pay fixation done by the Department.

4. What is the reason for withholding a part of Pensionary benefits?

Normally, erroneous pay fixation done by the Department results in over payment of Pay and Allowances during his / her service, say, DCRG or Relief on Pension/ Family Pension. For this purpose, a portion of pensionary benefits is withheld. This is also explained in the Admissibility Report sent to the Department.

5. What is the procedure to be followed when the party copy of the authorisation has not been received by the Pensioner?

The Pensioner may approach A.G's Office. A duplicate copy will be issued only after expiry of one month from the date of issue of original authorisation.

6. Who is eligible to receive Family Pension?

Wife, in case of a male officer
Husband, in case of a female officer
Minor sons including adopted children (adopted legally upto 18 years).
Unmarried minor daughters until she attains the age of 21 years or marriage, whichever is earlier.

Family Pension involving two wives :

In cases where there are two or more widows, Family Pension will be payable to the eldest surviving widow first till her death or re-marriage whichever is earlier and thereafter Family Pension will pass on to the second widow.

Family Pension to physically/mentally disabled children :

Applicable to such children of a Government servant who retired /died. If the son or daughter of a Government servant is suffering from any disorder or disability of mind or is physically crippled or disabled so as to render him or her unable to earn a living even after attaining the prescribed age limit, Family Pension shall be payable to such son or daughter for life.

A medical certificate in respect of the handicapped/disabled children should be obtained from the appropriate medical authority as prescribed by the Govt. No percentage of disability is prescribed under the Rules.

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FAQ ON GPF

The GPF subscription of an employee of the Government of Assam is governed by the GPF (Assam Services) Rules, 1937 as amended from time to time.

1. What constitutes 'Family' for the purpose of GPF Rules?

Spouse, Parents, children, minor brothers, unmarried sisters, deceased son's widow and children and if no Parent of the subscriber is alive, a paternal grandparent. A female subscriber can exclude her husband from the list of Family members.

2. Is an adopted child a member of the family?

Yes, if under the personal law of the subscriber adoption is legally recognised. (Note 2 under Rule 1-2 of GPF (AS) Rules.

3. What is the minimum amount of subscription?

Minimum rates as prescribed by the Government in Rule 10(1) of GPF(A.S.) Rules and it shall not be less than 6 1/4 percent of his/her emoluments.

4. What are the emoluments for determining the minimum rate of subscription?

Emoluments drawn on the 31st March of the previous year provided that :

If, the subscriber was on leave on that day and opted not to subscribe during
leave or was under suspension, the emoluments due on rejoining duty.
If, the subscriber on deputation out of India on that day or continued to be on leave but opted to subscribe during such leave, the emoluments he would have drawn had he not proceeded on deputation or leave.
If, the subscriber was not in Government Service on 31st March of the previous year, emoluments on the date of joining the Fund. (Rule 10 of GPF(Assam Service) Rules)

5. Can the subscriber alter his rate of subscription?

Yes. The rate can be reduced (not below the prescribed minimum) once a year in March and increased twice a year. (in case of AIS officers) . As per GPF(Assam Service) Rules, the subscriber may fix the rate of subscription on or before 31st March of the preceeding year through a written request to the DDO. The rate of subscription so fixed shall not be altered during the year.

6. How is subscription to GPF recovered?

From the Pay and Allowances drawn from Treasury.
If Pay and Allowances are drawn from any other source, the subscriber himself will forward his dues to the A.G.
If on deputation to a body corporate or organisation under Societies Registration Act, the employer shall recover and forward it by Demand Draft/ Cheque drawn in favour of the A.G. (Rule 12 (1) & (2)) of GPF(Assam Service) Rules

7. How should the arrears of subscription be recovered?

The arrears should either be paid by the subscriber or recovered from the emoluments in installments as directed by the authority competent to sanction an advance from the Fund. (Rule 12 (3)) of GPF(Assam Service) Rules.

8. What are the occasions for non -recovery of subscription?

During suspension
During leave on half pay or loss of pay
After receiving the Final Withdrawal amount.
During period treated as dies-non
Last 3 (three) months of service before superannuation

Note : No proportionate recovery need be made if the subscriber dies during a month (Rule9(4))

9. Why should the subscriber make a nomination?

Nomination is needed to confer on one or more persons the right to receive the money at the credit of the subscriber in the event of his death before the amount becomes payable to him or not paid to him after it becoming payable. The nomination should be treated as a confidential document. (Rule 7 (1))

10. What is the format of the nomination?

The nomination should be made in triplicate in one of the applicable forms prescribed in the first schedule to the Rules. (Rule 7 (3))

11. Can a subscriber nominate more than one person?

Yes, but he should specify the share payable to each nominee so as to cover the entire amount standing to his credit. (Rule 7 (2))

12. Should a subscriber nominate only members of his family?

Yes, if he has a family - Proviso to Rule 7 (1)

13. Should the subscriber notify the change in his marital status?

Any change in marital status should be notified immediately by self-drawing subscribers to the A.G. through the Department and non-self drawing officers to the Head of Office and fresh nomination should be filed, if necessary. (Rule 7 (7))

14. How often should the nominations be reviewed?

Every subscriber shall review his nomination once in Five years and confirm or intimate any change, if necessary, in the prescribed form and furnish fresh nomination, if necessary. (Rule 7(8))

Each DDO should send a certificate once in Five Years to the Head of the Department to the effect that all subscribers in his office have been directed to review their nominations and that fresh nominations obtained wherever necessary and forwarded to A.G in respect of self-drawing Officers. The certificate in respect of subscribers working in the Office of Heads of Departments should be sent to the concerned Department of Government.
Ruling (i) under Rule 7 (8)

15. Is the nomination made by Christian and Mohammedan subscribers in favour of an adopted child acceptable?

No, because the adoption is not recognized under Christian/Mohammedan law for their respective religions.

16. Can an unmarried subscriber nominate an adopted child?

Yes, if Hindu Adoption and Maintenance Act, 1956 is applicable to the subscriber.

17. Can a subscriber having no family nominate an institution?

No.

18. What are the purposes for which advance from GPF can be sanctioned ?

Advances can be sanctioned to meet the expenditure in connection with

Medical treatment of the subscriber or his dependent.
Higher education of subscriber or dependant in specified academic, medical, engineering, technical or scientific process.
Marriages, funerals or other ceremonies. (Rule 14) of GPF(Assam Service) Rules

19. Who can sanction a temporary advance?

An authority specified in the Fifth schedule of the Rules. There should be a sanction order in writing.

20. What are the monetary limits of temporary advance?

Three months pay or half of the amount at the credit of the subscriber in the Fund, whichever is less. In special circumstances, advance up to 60% of balance may be sanctioned, considering the status of the subscriber and the purpose for which the advance is sanctioned. (Rule 14 (1) ( c ) (i) and (iii))
A second advance can be sanctioned only after six months from the drawal of the first and this fact should also be certified in the sanction order. (Rule 14 (1) ( c ) (ii))
When an advance is sanctioned when a previous one is outstanding, it should be consolidated and the subsequent installment for recovery be fixed with reference to the consolidated amount. (Rule 15 (1))

21. Can advance be granted to a subscriber who is under suspension?

Yes, if he agrees in writing that recovery can be effected from his subsistence allowance. Pay drawn by the subscriber immediately before suspension should be reckoned as Pay for determining the limit.

22. How is the advance recovered?

In equal monthly installments of not less than 12 (unless the subscriber wants a lesser number) and not more than 24. (Rule 15 (1))

23. Is any interest levied on the advance?

Yes; As per provision of Rule 15 (4) of GPF(Assam Service) Rules.

24. Can advance be sanctioned to subscribers retiring in less than a year?

Yes, but in such cases installment should be so fixed that the recovery of the entire amount is completed three months prior to the date of retirement.

25. What are the circumstances under which recovery towards advance need not be made?

Recovery may not be made except with the subscriber’s consent if he is in receipt of subsistence grant on leave on half pay or loss of pay for 10 days or more in a month.
On specific request from the subscriber, when advance of pay granted to him is being recovered (Rule 15 (2))

26. What should be done if advance is wrongfully used?

The sanctioning authority may get the written explanation of the subscriber. If the explanation is not satisfactory, the subscriber should repay the amount in one lump sum immediately. If the amount is more than half the emoluments, recoveries should be effected from the salary till the entire amount is repaid.

27. When and how can a Part Final Withdrawal (PFW) be allowed?

PFW may be sanctioned by the authorities competent to sanction advance for reasons prescribed in the Rule at any time after the subscriber completes 25 years of service or within 8 years before retirement, whichever is earlier. (No authorisation from the A.G is necessary for drawing the amount.) Rule 28 of GPF(Assam Service) Rules.

28. What are purposes for which PFW is allowed?

PFW is admissible to meet the expenditure in connection with :

Medical treatment of the subscriber or his dependent ;
Higher education in specified academic*, medical, engineering, technical or scientific courses of the subscriber or his dependent
Marriage of children or any other dependent female relative;
Acquisition or construction of residential house (including cost of site), repayment of loan taken for the purpose and reconstruction or making additions or alteration to a house already owned or acquired;

29. How many withdrawals are allowed for the same purpose?

Only one. Marriage, education or illness of different children will not be treated as same purpose. Marriage of the same child/female dependent are treated as different purposes. PFW for higher education, subject to monetary limits specified, may be permitted every year for the same purpose.

30. Can a subscriber draw both an advance and withdrawal for the same purpose?

No.

31. Can withdrawal be sanctioned to the subscriber under suspension?

Yes, If he is otherwise eligible.

32. Can PFW be sanctioned during the last three months of service?

No.

33. What is the maximum amount of PFW?

The amount should not ordinarily exceed one half of the balance or six months pay whichever is less. However, the sanctioning authority may relax the limit of 6 months on special ground but in no case, should more than 10 months. Pay to be sanctioned vide Rule 28-C of GPF(Assam Service) Rules.

34. What are the special conditions for the grant of PFW for purchase or construction of house?

As specified under Rule 28-D of GPF(Assam Service) Rules.

36. Can the subscriber get PFW during the last year of service?

Yes. The authority competent to sanction PFW can sanction withdrawal as specified under Rule 28, 28-B, 28-C & 28-D of GPF(Assam Service) Rules.

37. Can an advance be converted to withdrawal?

No.

38. Are all the outstanding advances eligible for conversion?

No.

39. When will the GPF amount become finally payable?

Following are the occasions for the final payment of GPF :

Retirement on superannuation;
Death while in service (payable to nominees or legal heirs);
Dismissal, removal, compulsory retirement or invalidation from service. If appeal has been preferred, payment can be made only after the appeal is finally disposed of or withdrawn by the subscriber.
Resignation - payable after the issue of final orders accepting the resignation. Resignation to take up appointments under a body corporate, autonomous organisation etc. will be treated as absorption and the balance in the Fund will be transferred if he joins the new post without break and with proper permission of Government.
Voluntary retirement - after the issue of orders permitting voluntary retirement.
If a temporary official is terminated, he can either withdraw the amount or leave it in the Fund to be withdrawn while quitting service finally.
On permanent transfer to another Government or Corporate Body or Organisation controlled/owned by Government, the balance together with interest will be transferred to the new institution (if the institution and the subscriber agree for the transfer Otherwise, the amount together with interest may be paid to the subscriber.)

40. How PF money is paid to a minor beneficiary of the deceased subscriber?

The amount may be paid to the guardian specified by the subscriber in a declaration. If no such declaration exists, payment should be made to the guardian appointed by a court except in the following cases :

Payment up to Rs.10,000/- may be made to the natural guardian without guardianship certificate on production of indemnity bond;
In cases governed by Hindu Law, entire amount due to a minor may be paid to the Hindu widow of the subscriber unless the interests of the mother are adverse to those of the minor children.
Payment may be made to the Hindu father of the minor unless the interests of the father are adverse to those of the children.

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Frequently Ask Questions

Table of Contents

Accounts Compilation

FAQ ON GPF