07/11/SH NEWS

Upgradation of Grade Pay of LDC/UDC: Date of next hearing is 01/04/2020.

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Wednesday, April 25, 2018

COMMON MISTAKES BY PAOS IN PROCESSING OF REVISION OF PENSION UNDER 7TH CPC

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
CENTRAL PENSION ACCOUNTING OFFICE
TRIKOOT-II,BHIKAJI CAMA PLACE,
NEW DELHl-110066
PHONES:26174596,26174450,26174438
CPAO/1T&Tech/Revision(7th CPC)/19.Vol-III (D)/2017-18/12
19.04.2018
Office Memorandum

Subject: Common mistakes by PAOs in processing of Revision of Pension under
            7th CPC .

7th CPC Pension Revision cases are to be settled in a time bound manner. This office is receiving more than 3000 pension revision cases on daily basis. However, it has been observed that about 5 to 10 percent cases are returned by this office to PAOS due to Various discrepancies. The reasons to return are indicated by this office in each case. To facilitate the PAOs, a list of common mistakes made by PAOs has been prepared and enclosed herewith at Annexure-A.

In view of above all the PAOs are requested to ensure that 7th CPC revision cases are sent correctly to CPAO to speed up the processing of the same in a time bound manner.
Encl: As above
(Md.Shahid Kamal Ansari)
Asstt. Controller of Accounts)
Ph No 011
26103074

ANNEXURE-A
1.    DATE OF DEATH OF PENSIONER NOT MENTIONED IN COLUMN 3(b. (FAMILY PENSION CASE)
2.    APPLICABILITY OF COMMUTED PENSION MAY BE CHECKED WHETHER ITIS APPLICABLE OR NOT.
3.    CLASS/CATEGORY OF PENSI0N UNDER COLUMN 1(g) MAY BE CHECKED.
4.    NOTIONAL PAY SHOWN UNDER COLUMN 3(e) MAY BE CHECKED.
5.    PAY/NOTIONAL PAY SHOWN IN COLUMN 3(e) ,DOES NOT MATCH WITH PAY FIXED UNDER 7th CPC AS SHOWN IN COLUMN 4(a).
6.    LEVEL AND INDEX UNDER COLUMN 4(a)MAY BE CHECKED.
7.    BASIC PENSI0N IS NOT MATCHING WITH THE LAST PAY DRAWN AS PER 7TH CPC.
8.    PAY MATRIX FOR LEVEL-13 MAY BE CHECKED WITH REFERENCE TO REVISED PAY MATRIX IN TERMS OF MINISTRY OF FINANCE (DEPTT OF EXPENDITURE) RESOLUTION DATED 16.05.2017
9.    PAY MATRIX FOR LEVEL 14 MAY BE CHECKED WITH REFERENCE T0 REVISED PAY MATRIX IN TERMS OF DEPTT.OF PENSION & PENSIONERS WELFARE OM DATED- 13.09.2017
MINISTRY OF FINANCE
PENSION FUND REGULATORY AND DEVELOPMENT AUTHORITY PRESCRIBES NEW NPS SUBSCRIBER REGISTRATION FORM: ADDITIONAL MANDATORY REQUIREMENTS 
            Pension Fund Regulatory and Development Authority (PFRDA) has been established by the Government of India for regulation and development of Pension Sector in order to protect the old age income security of subscribers. PFRDA takes various initiatives from time to time in order to simplify and improve the operational issues in National Pension System (NPS) like new functionality development under NPS architecture, simplification of account opening, withdrawal, grievance management etc. In this regard, it has been decided by the Authority to make bank account details and mobile no. mandatory to provide ease of operation for the benefit of subscribers and make the process of Exit from NPS hassle free.

             Further, in compliance with the Prevention of Money Laundering Act guidelines issued by the Government of India, Foreign Account Tax Compliance Act (FATCA) and Central Registry of Securitization Asset Reconstruction and Security Interest (CERSAI) have been made mandatory for new as well as existing subscribers. These have been made mandatory in the new Common Subscriber Registration Form (CSRF) forms that are required to be filled in by the new subscribers. The existing subscribers have been provided the facility to submit online FATCA Self-Certification in their login (www.cra-nsdl.com or https://enps.karvy.com/Login/Login ). The information regarding the said functionality is also made available on Central Record-keeping Agency (CRA) websites. The steps to be followed by the subscriber to submit online FATCA self-certification are also mentioned on the website.

             It is to be ensured by the subscribers to fill the mandatory fields correctly and not leave them blank in order to avoid rejection of their forms.
 DSM/RM /AS

(Release ID :178804) (20.04.2018)
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पेंशन कोष नियामक एवं विकास प्राधिकरण ने नया एनपीएस सदस्य  पंजीकरण फॉर्म - अतिरिक्त अनिवार्य आवश्यकताएं निर्धारित कीं

      पेंशन क्षेत्र के नियमन और विकास के लिए भारत सरकार द्वारा पेंशन कोष नियामक एवं विकास प्राधिकरण (पीएफआरडीए) की स्थापना की गई हैताकि संबंधित सदस्योंस की वृद्धावस्था आय सुरक्षा सुनिश्चित की जा सके। राष्ट्रीय पेंशन प्रणाली (एनपीएस) में परिचालन संबंधी मुद्दों को आसान बनाने एवं संबंधित व्यलवस्थाप को बेहतर करने के उद्देश्यध से पीएफआरडीए की ओर से समय-समय पर विभिन्न पहल की जाती रही है। एनपीएस ढांचे के तहत नई कार्यक्षमता का विकासखाता खोलने एवं निकासी में आसानीशिकायत प्रबंधन इत्याकदि इन पहलों में शामिल हैं। इस संबंध में प्राधिकरण द्वारा बैंक खाते के विवरण और मोबाइल नंबर को अनिवार्य बनाने का निर्णय लिया गया हैताकि इसके सदस्यों  के हित में परिचालन को आसान बनाने के साथ-साथ एनपीएस से बाहर निकलने की प्रक्रिया को भी परेशानी मुक्त बनाया जा सके।
      इसके अलावाभारत सरकार द्वारा जारी मनी लॉन्ड्रिंग की रोकथाम अधिनियम संबंधी दिशा-निर्देशों के अनुपालन के तहत नए सदस्योंड के साथ-साथ मौजूदा सदस्यों  के लिए भी विदेशी खाता कर अनुपालन अधिनियम (एफएटीसीए) और प्रतिभूतिकरण परिसंपत्ति‍ पुनर्निर्माण एवं प्रतिभूति हित की केंद्रीय रजिस्ट्री (सीईआरएसएआई) को अनिवार्य कर दिया गया है। इन्हें नए सामान्य सदस्य् पंजीकरण फॉर्म (सीएसआरएफ) में अनिवार्य कर दिया गया है जिसे नए सदस्यों् द्वारा भरना आवश्यक है। मौजूदा सदस्योंि को अपने लॉग-इन (www.cra-nsdl.com or https://enps.karvy.com/Login/Login ) में एफएटीसीए स्व-प्रमाणन को ऑनलाइन जमा करने की सुविधा प्रदान की गई है। उपर्युक्तस कार्यक्षमता के बारे में जानकारी भी केंद्रीय अभिलेख-रखरखाव एजेंसी (सीआरए) की वेबसाइटों पर उपलब्ध करा दी गई है। एफएटीसीए स्व-प्रमाणन को ऑनलाइन जमा करने के लिए संबंधित सदस्यब द्वारा उठाए जाने वाले कदमों का भी उल्लेख वेबसाइट पर किया गया है।
      सदस्योंा अथवा ग्राहकों को अपने फॉर्म को अस्वीकृत होने से बचाने के लिए यह सुनिश्चित करना होगा कि वे समस्तो अनिवार्य खंडों या रिक्तच स्थाहनों को सही ढंग से भरें और उन्हें रिक्त कतई नहीं छोड़ें।
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वीके/एएम/आरआरएस – 8266   (20.04.2018)
FIXATION OF PAY ON MERGER OF GRADE PAY 5000,5500 & 6500 ACCORDING TO 6TH CPC RECOMENDATION : CAT ERNAKULAM BENCH

NO PROPOSAL IS UNDER CONSIDERATION
TO ABOLISH SYSTEM OF PAY COMMISSION
IN FUTURE

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
LOK SABHA
STARRED QUESTION NO: 568
ANSWERED ON: 06.04.2018
Pay Commission Reports
Question*568. JOSE K. MANI

Will the Minister of FINANCE be pleased to state:-

(a) whether the reports of successive Pay Commissions have been increasing the burden on Government finances/ exchequer in partially accepting their recommendations for increase in wages and if so, the details thereof;
(b) whether the last Pay Commission has suggested productivity linked pay hike to the deserving employees to eliminate below average or mediocre performance and if so, the details thereof;

(c) whether such periodic hikes in wages resulting from Pay Commission recommendations trigger similar demands from the State Government/public utility employees, imposing burden on already strained State finances and if so, the details thereof; and

(d) whether the Government is considering an alternative for increasing the salaries and allowances of Central Government employees and pensioners in future instead of forming Pay Commission and if so, the details thereof?

ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI P. RADHAKRISHNAN) 
(a) The financial impact of the recommendations of the Central Pay Commission, as accepted by the Government, is normally more pronounced in the initial year and gradually it tapers off as the growth in the economy picks up and fiscal space is widened. While implementing the recommendations of the last Central Pay Commission, i.e., the Seventh Central Pay Commission, the Government staggered its implementation in two financial years. While the recommendations on pay and pension were implemented with effect from 01.01.2016, the recommendations in respect of allowances have been implemented with effect from 01.07.2017 after an examination by a Committee. This has moderated the financial impact of the recommendations. Moreover, unlike the previous 6th Pay Commission, which entailed substantial impact on account of arrears, the impact in the year 2016-17 on account of element of arrears of revised pay and pension on the present occasion of the 7th Central Pay Commission pertained to only 2 months of the previous financial year of 2015-16.
(b) The Seventh Central Pay Commission in Para 5.1.46 of its Report proposed withholding of annual increment in the case of those employees who are not able to meet the benchmark either for Modified Assured Career Progression (MACP) or regular promotion within the first 20 years of their service.

(c) The service conditions of employees of State Governments fall within the exclusive domain of the respective State Governments who are federally independent of the Central Government. Therefore, the concerned State Governments have to independently take a view in the matter.

(d) No such proposal is under consideration of the Government.
Source – Lok Sabha
PROPOSAL OF THE STAFF SIDE TO RECORD DISAGREEMENT OF THE UNSETTLED 6TH CPC ANOMALIES AND TO REFER THE SAME  ARBITRATOR.(Click here to View)
GUIDELINES FOR SUBMISSION OF
CHILDREN EDUCATION ALLOWANCE CLAIM

 CLICK BELOW LINK TO DOWNLOAD CEA APPLICATION WITH GUIDELINES

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Payment of dearness relief to re-employed pensioners and employed family pensioners: Clarification thereof.
(Click the link below to view)
FAQS ON RECRUITMENT RULES - DOPT

Monday, April 16, 2018

WITHHOLDING OF ANNUAL INCREMENT IF NOT MEET MACP OR PROMOTION BENCHMARK

The Seventh Central Pay Commission in Para 5.1.46 of its Report proposed withholding of annual increment in the case of those employees who are not able to meet the benchmark either for Modified Assured Career Progression (MACP) or regular promotion within the first 20 years of their service  
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
LOK SABHA
STARRED QUESTION NO: 568
ANSWERED ON: 06.04.2018

Pay Commission Reports

JOSE K. MANI
Will the Minister of FINANCE be pleased to state:-
(a) whether the reports of successive Pay Commissions have been increasing the burden on Government finances/ exchequer in partially accepting their recommendations for increase in wages and if so, the details thereof;
(b) whether the last Pay Commission has suggested productivity linked pay hike to the deserving employees to eliminate below average or mediocre performance and if so, the details thereof;
(c) whether such periodic hikes in wages resulting from Pay Commission recommendations trigger similar demands from the State Government/public utility employees, imposing burden on already strained State finances and if so, the details thereof; and
(d) whether the Government is considering an alternative for increasing the salaries and allowances of Central Government employees and pensioners in future instead of forming Pay Commission and if so, the details thereof?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI P. RADHAKRISHNAN)
A Statement is laid on the Table of the House
Statement Annexed with the Lok Sabha Starred Question No. 568 dated 06.04.2018 raised by Shri Jose K. Mani regarding Pay Commission Reports
(a) The financial impact of the recommendations of the Central Pay Commission, as accepted by the Government, is normally more pronounced in the initial year and gradually it tapers off as the growth in the economy picks up and fiscal space is widened. While implementing the recommendations of the last Central Pay Commission, i.e., the Seventh Central Pay Commission, the Government staggered its implementation in two financial years. While the recommendations on pay and pension were implemented with effect from 01.01.2016, the recommendations in respect of allowances have been implemented with effect from 01.07.2017 after an examination by a Committee. This has moderated the financial impact of the recommendations. Moreover, unlike the previous 6th Pay Commission, which entailed substantial impact on account of arrears, the impact in the year 2016-17 on account of element of arrears of revised pay and pension on the present occasion of the 7th Central Pay Commission pertained to only 2 months of the previous financial year of 2015-16.
(b) The Seventh Central Pay Commission in Para 5.1.46 of its Report proposed withholding of annual increment in the case of those employees who are not able to meet the benchmark either for Modified Assured Career Progression (MACP) or regular promotion within the first 20 years of their service.
(c) The service conditions of employees of State Governments fall within the exclusive domain of the respective State Governments who are federally independent of the Central Government. Therefore, the concerned State Governments have to independently take a view in the matter.
(d) No such proposal is under consideration of the Government.




CLAIMING TA DA BILLS – LODGING, FOOD BILL VOUCHERS ARE NOT REQUIRED

 

CGDA has reiterated that for Claiming TA DA Bills,  Hotel Accommodation, Food Bill, Taxi Charges  Vouchers are not required with reference to  the Finance Ministry Order issued on 1st February 2018
Controller General of Defence Accounts
Ulan Batar Road, Palam, Delhi Cantt- 110010
06.04.2018
No. AN/XIV/19015/Govt. Orders/TA/DA/LTC/Medical/2018
 
All PCsDA/CsDA/PCA (FYs)
 

Sub: Travelling Allowance Rules — Implementation of the Recommendations of the Seventh pay Commission.

 

A copy of Government of India, Department of Expenditure Office Memorandum No. 19030/1/2017-E.IV dated 01.02.2018 on the above subject is available on the website of CGDA for your information, guidance and necessary action please.
 
  According to the OM of Department of Expenditure dated 1st February 2018
      ” The 6th CPC had changed the old concept of Daily Allowance by introducing reimbursement of Hotel Accommodation, Food Bill and Taxi Charges on production of vouchers for the same. Since this was a new concept, therefore, option was given to the employees to choose either the old 5th CPC single rate of DA or the new system of DA based on reimbursement of expenses as per 6th CPC. The 7th CPC has recommended to continue the concept of reimbursement of Hotel Accommodation, Food Bill and Taxi Charges with the exception that vouchers are not required to be produced for Food Bills]
Click to View the Hindi version
PENDING ISSUES OF CENTRAL GOVERNMENT EMPLOYEES – NC JCM STAFF SIDE
Shiva Gopal Mishra
Secretary
National Council (Staff Side)
Joint Consultative Machinery
for Central Government Employees
13-C, Ferozshah Road, New Delhi – 110001
E-Mail : nc.jcm.np@gmail.com
No.NC-JCM-2018-CS/PM
April 10, 2018
            The Cabinet Secretary,
            Government of India
            Cabinet Secretariate,
            Rastrapati Bhawan,
            New Delhi.

Sub: Pending issues of Central Government Employees

Dear Sir,

            As you are aware that the Central Government Employees issues particularly review of New Pension Scheme, Minimum Wage and Fitment Formula are pending since long. Its unfortunate that inspite of assurance given by Cabinet Ministers and our pursuation with you time to time has not yilded any result so far. We had deffered the strike on a clear cut assurance but the committees formulated to resolve the issues have not done any thing, with the result creating lot of anguish amoagest Central Government Employees.

            It is also unfortunate that inspite of continues persuation the meeting of National Council has also not been fixed gives an impression than no body is serious for resolution of long pending demands of Central Government Employees. The National Council JCM (Staff Side) had tried its level best for a negotiated settlement but unfortunatly could not succed due to willy nilly atitude of Government.

            In view of all round dissatisfaction among Central Government Employees it is requested that the above demands could be resolve without further loss of time and meeting of National Council (JCM) should also be convend at an earliest to resolve the other issues submitted as agenda.
Thanking you,
Yours faithfully,
(Shiva Gopal Mishra)
Secretary
Source: http://ncjcmstaffside.com

GPF INTEREST RATE FROM APRIL 2018

(PUBLISHED IN PART I SECTION 1 OF GAZETTE OF INDIA)
F.NO. 5(1)-B(PD)/2018
Government of India
Ministry of Finance
Department of Economic Affairs
(Budget Division)

New Delhi, the 11th April, 2018
RESOLUTION

          It is announced for general information that during the year 2018-2019, accumulations at the credit of subscribers to the General Provident Fund and other similar funds shall carry interest at the rate of 7.6% (Seven point six per cent) w.e.f. 1st April, 2018 to 30th June, 2018. This rate will be in force w.e.f.1st April, 2018. The funds concerned are:—

1. The General Provident Fund (Central Services).
2. The Contributory Provident Fund (India).
3. The All India Services Provident Fund.
4. The State Railway Provident Fund.
5. The General Provident Fund (Defence Services).
6. The Indian Ordnance Department Provident Fund.
7. The Indian Ordnance Factories Workmen’s Provident Fund.
8. The Indian Naval Dockyard Workmen’s Provident Fund.
9. The Defence Services Officers Provident Fund.
10. The Armed Forces Personnel Provident Fund.

2. Ordered that the Resolution be published in Gazette of India.

(Anjana Vashishtha)
Deputy Secretary (Budget)

EIMBURSEMENT OF MEDICAL CLAIMS UNDER THE CENTRAL GOVERNMENT HEALTH SCHEME (CGHS) : SUPREME COURT JUDGEMENT.

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EMPLOYEES’ DEPOSIT LINKED INSURANCE (AMENDMENT) SCHEME, 2018

Friday, April 6, 2018

STANDARD DEDUCTION APPLICABLE FOR PENSIONERS – CLARIFICATION

Ministry of Finance

            Clarification regarding applicability of standard deduction to pension received from the former employer

            The Central Board of Direct Taxes (CBDT) has clarified that the pension received by a taxpayer from his former employer is taxable under the head “Salaries”. The Finance Act, 2018 has amended Section 16 of the Income–tax Act, 1961(“the Act”) to provide that a taxpayer having income chargeable under the head “Salaries” shall be allowed a deduction of Rs 40,000/- or the amount of salary, whichever is less, for computing his taxable income. Accordingly, any taxpayer who is in receipt of pension from his former employer shall be entitled to claim a deduction of Rs 40,000/- or the amount of pension, whichever is less, under Section 16 of the Act.

            Earlier, the representations were received seeking clarification as to whether a taxpayer, who receives pension from his former employer, shall also be eligible to claim this deduction.

Source: PIB News
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पूर्व नियोक्‍ता से प्राप्‍त पेंशन पर मानक कटौती लागू होने के संबंध में स्‍पष्‍टीकरण
            केन्‍द्रीय प्रत्‍यक्ष कर बोर्ड (सीबीडीटी) ने यह स्‍पष्‍ट किया है कि किसी करदाता को अपने पूर्व नियोक्‍ता से जो पेंशन प्राप्‍त होती है वह वेतन’ मद में कर योग्‍य है। वित्त अधिनियम, 2018 के तहत आयकर अधिनियम, 1961 की धारा 16 में संशोधन कर यह प्रावधान किया गया है कि वेतन’ मद में कर प्रभार योग्‍य आमदनी प्राप्‍त करने वाले करदाता को अपनी कर योग्‍य आय की गणना के लिए 40,000 रुपये अथवा वेतन राशिइसमें से जो भी कम होकी कटौती करने की अनुमति होगी। तदनुसारऐसा कोई भी करदाता जिसे अपने पूर्व नियोक्‍ता से पेंशन प्राप्‍त होती हो वह अधिनियम की धारा 16 के तहत 40,000 रुपये अथवा पेंशन राशिइसमें से जो भी कम होकी कटौती का दावा करने का हकदार होगा।

            इससे पहलेऐसे कई ज्ञापन प्राप्‍त हुए थे जिसमें इस स्‍पष्‍टीकरण की मांग की गई थी क्‍या ऐसा कोई भी करदाता जो अपने पूर्व नियोक्‍ता से पेंशन प्राप्‍त करता है वह भी इस कटौती का दावा करने के योग्‍य होगा।  
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वीके/एएम/आरआरएस/वीके –8050
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Ministry of Finance

CBDT NOTIFIES INCOME TAX RETURN FORMS FOR ASSESSMENT YEAR 2018-19

            The Central Board of Direct Taxes(CBDT) has notified Income Tax Return Forms (ITR Forms) for the Assessment Year 2018-19. For Assessment Year 2017-18, a one page simplified ITR Form-1(Sahaj) was notified. This initiative benefited around 3 crore taxpayers, who have filed their return in this simplified Form. For Assessment Year 2018-19 also, a one page simplified ITR Form-1(Sahaj) has been notified. This ITR Form-1 (Sahaj) can be filed by an individual who is resident other than not ordinarily resident, having income upto Rs.50 lakh and who is receiving income from salary, one house property / other income (interest etc.). Further, the parts relating to salary and house property have been rationalised and furnishing of basic details of salary (as available in Form 16) and income from house property have been mandated.
            ITR Form-2 has also been rationalised by providing that Individuals and HUFs having income under any head other than business or profession shall be eligible to file ITR Form-2.  The Individuals and HUFs having income under the head business or profession shall file either ITR Form-3 or ITR Form-4 (in presumptive income cases).
In case of non-residents, the requirement of furnishing details of any one foreign Bank Account has been provided for the purpose of credit of refund. Further, the requirement of furnishing details of cash deposit made during a specified period as provided in ITR Form for the Assessment Year 2017-18 has been done away with from Assessment Year 2018-19.
            There is no change in the manner of filing of ITR Forms as compared to last year. All these ITR Forms are to be filed electronically. However, where return is furnished in ITR Form-1 (Sahaj) or ITR-4 (Sugam), the following persons have an option to file return in paper form:-
(i)  an Individual of the age of 80 years or more at any time during the previous year; or
(ii) an Individual or HUF whose income does not exceed five lakh rupees and who has not claimed any refund in the Return of Income. 
The notified ITR Forms are available on the official website of the Department www.incometaxindia.gov.in.
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DSM/AM/KA (O5.04.2018)
(Release ID: 1527986) Visitor Counter : 1373 
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सीबीडीटी ने कर निर्धारण वर्ष 2018-19 के लिए आयकर रिटर्न फॉर्म अधिसूचित किए

केन्‍द्रीय प्रत्‍यक्ष कर बोर्ड (सीबीडीटी) ने कर निर्धारण वर्ष 2018-19 के लिए आयकर रिटर्न फॉर्म (आईटीआर फॉर्म) अधिसूचित कर दिए हैं। कर निर्धारण वर्ष 2017-18 के लिए एक पेज के सरल आईटीआर फॉर्म-1 (सहज) को अधिसूचित किया गया था। इस पहल से लगभग 3 करोड़ करदाता लाभान्वित हुए जिन्‍होंने इस सरल फॉर्म में अपने रिटर्न दाखिल किए हैं। कर निर्धारण वर्ष 2018-19 के लिए भी एक पेज के सरल आईटीआर फॉर्म-1 (सहज) को अधिसूचित किया गया है। इस आईटीआर फॉर्म-1 (सहज) को किसी भी ऐसे व्‍यक्ति द्वारा दाखिल किया जा सकता है जो यहां का निवासी हैजिसकी आमदनी 50 लाख रुपये तक है और जो वेतनएक मकान वाली संपत्ति/अन्‍य आय (ब्‍याज इत्‍यादि) से आमदनी अर्जित कर रहा है। इसके अलावावेतन एवं आवास संपत्ति से जुड़े हिस्‍सों को तर्कसंगत कर दिया गया है और वेतन (जैसा कि फॉर्म 16 में उपलब्‍ध है) और आवास संपत्ति से अर्जित आमदनी से जुड़े बुनियादी विवरण को उपलब्‍ध कराना अनिवार्य कर दिया गया है।

आईटीआर फॉर्म-2 को भी यह प्रावधान करते हुए तर्कसंगत कर दिया गया है कि व्‍यवसाय अथवा पेशे को छोड़ किसी भी अन्‍य मद से आमदनी अर्जित करने वाले व्‍यक्ति और एचयूएफ (हिन्‍दू अविभाजित परिवार) आईटीआर फॉर्म-2 दाखिल करने के पात्र होंगे। व्‍यवसाय अथवा पेशे के मद में आमदनी अर्जित करने वाले व्‍यक्ति और एचयूएफ या तो आईटीआर फॉर्म-3 अथवा आईटीआर फॉर्म-4 (अनुमानित आय मामलों में) दाखिल करेंगे।

पिछले वर्ष की तुलना में आईटीआर फॉर्म दाखिल करने के तौर-तरीकों में कोई बदलाव नहीं किया गया है। इन सभी आईटीआर फॉर्म को इलेक्‍ट्रॉनिक ढंग से दाखिल करना होगा। हालांकि उन मामलोंजिनमें रिटर्न को आईटीआर फॉर्म-1 (सहज) अथवा आईटीआर -4 (सुगम) में प्रस्‍तुत किया जाता हैमें निम्‍नलिखित व्‍यक्तियों को कागज (पेपर) स्‍वरूप में रिटर्न दाखिल करने का विकल्‍प होगा:

ऐसे व्‍यक्ति जिसकी उम्र पिछले वर्ष किसी भी समय 80 वर्ष या उससे अधिक हो गई होअथवा
ऐसा व्‍यक्ति या एचयूएफ जिसकी आमदनी 5 लाख रुपये से ज्‍यादा न हो और जिसने आयकर रिटर्न में किसी भी रिफंड का दावा न किया हो।
अधिसूचित आईटीआर फॉर्म विभाग की आधिकारिक वेबसाइट www.incometaxindia.gov.in पर उपलब्‍ध हैं।
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वीके/एएम/आरआरएस/वीके –8064