15 Great thoughts of CHANAKYA

1) "Learn from the mistakes of others... you can't live long enough to make them all yourselves!!"


2)"A person should not be too honest. Straight trees are cut first and Honest people are screwed first."


3)"Even if a snake is not poisonous, it should pretend to be venomous."


4)"There is some self-interest behind every friendship. There is no friendship without self-interests. This is a bitter truth."


5)" Before you start some work, always ask yourself three questions - Why am I doing it, What the results might be and Will I be successful. Only when you think deeply and find satisfactory answers to these questions, go ahead."


6)"As soon as the fear approaches near, attack and destroy it."


7)"The world's biggest power is the youth and beauty of a woman."


8)"Once you start a working on something, don't be afraid of failure and don't abandon it. People who work sincerely are the happiest."


9)"The fragrance of flowers spreads only in the direction of the wind. But the goodness of a person spreads in all direction."


10)"God is not present in idols. Your feelings are your god. The soul is your temple."


11) "A man is great by deeds, not by birth."


12) "Never make friends with people who are above or below you in status. Such friendships will never give you any happiness."


13) "Treat your kid like a darling for the first five years. For the next five years, scold them. By the time they turn sixteen, treat them like a friend. Your grown up children are your best friends."


14) "Books are as useful to a stupid person as a mirror is useful to a blind person."


15) "Education is the Best Friend. An Educated Person is Respected Everywhere. Education beats the Beauty and the Youth."

Teach your child -SELF RESPECT

While it’s important to inculcate a sense of respect for other people, their sensitivities and their property, it’s just as vital toteach your child to respect himself / herself. Let your kid know that he / she should not be afraid to say no to unwanted behavior and should stand up to what he / she believes is right. It’s important that children understand the value of being accommodating, but one should also learn that pleasing others is not a healthy ambition. Unless your child learns the value of self-respect, it will be an uphill, if not impossible task, to teach him / her to respect others.

Six aspects of a self-assured child

The distinction between right and wrong is blurring with each passing day and the world is moving into grayer zones from black and white. In such an environment it’s important that we teach our children the importance of self-respect because not only does a healthy respect for the self, nurtures intelligence, but also teaches them to behave responsibly towards others. Development of the following six aspects can be a great starting point for children to grow to responsible and self-respecting individuals:

Healthy body

Children must learn to love and respect their bodies and adapt a healthy life style. They must feel safe within their home, neighborhood and schools. They must be taught to learn only the good and healthy habits from other. They must understand that cigarettes, alcohol and drugs are harmful and not cool at all, even if these habits are found among more popular students and peers. They must be taught to stand up against physical misdemeanor even if loving relatives or their teachers mete it out. The importance of a healthy body and physical exercise must be inculcated earlyin life.

Healthy mind

Children who grow up in abusive environments grow up presuming abusive is a normal state of existence and there is nothing wrong in it. Do not use foul and harsh language in your child’s presence. If you ever catch you child using abusive language chastise them firmly and explain the ill effects of such behavior. Encourage them to nourish their intellectual prowess and to participate in group events to understand better team work and social behavior. They must learn that it is easy to get carried away by wrong influences. they should be encouraged to explore ideas and should be allowed to fail and learn from failure. They must feel safe in speaking the truth at all times.

Developing an identity

Children must become comfortable with who they are. Talk to them about issues they are likely to face. Help them learn from experiences, both good and bad alike. Inculcate a healthy reading habit and a quest for knowledge. Inspire them to be curious. As they grow allow them to explore who they are without a sense of shame and guilt. Keep them away from the influence of social stereotypes. They should understand that their happiness is more important than satisfying others’ expectations of them. They must learn to accept and overcome their weaknesses to move ahead in life.

Developing a sense of belonging

It’s important that children feel accepted, loved and respected. Be gentle and generous with your love. Encourage them to tell the truth even when the results are not favorable. Listen to them when they have something to say. Involve them in family decisions that pertain to them. Treat them like equals when taking decisions so that they learn to accept responsibility for their decisions.

Building confidence

People’s abilities are often overshadowed by their doubts about the outcome. It’s important that children build confidence and try newer things. Encourage them to explore and learn new things and reward them when they succeed in their endeavors. Support them and encourage them to try again whenever they fail. Teach them to avoid the nay-sayers and to look at life optimistically.

Having a meaningful life

Teach your children to lead by example. They need to understand that their actions have effects on their lives and on lives of other people associated with them. Encourage them to have a purpose and a goal and allow them to carve a lifetime goal for themselves. Inspire them to lead lives that have a purpose and a direction.

Remember, most of us pick up our traits and philosophies as children and grow up retaining them. Teach a child to live with self-respect and you have taught him / her to accept responsibility for his / her actions and pursuits.

GOOD LEADER Vs POWERFUL BOSS

10 documents to secure before you DIE

Keep these essential papers in place and inform at least one family member so that your heirs don't have to run from pillar to post to inherit what is rightfully theirs.

1) Primary documents

These include your birth certificate, marriage certificate, PAN card, passport, election ID card and the Aadhaar card. Will be needed when transferring assets to your heirs.

2) Insurance details

The purpose of life insurance will be defeated if your family is in the dark. Make a list of all the policies, mentioning the name of insurers, policy numbers, insured sums and the tenures.

3) Pension documents

If you have an NPS account, mention the account number and nomination details. Give the pension account number with your employer.

4) Property papers

All property ­related documents should be in one place. If the property is mortgaged, keep photocopies. Mention the loan account number and the latest outstanding amount. If property is insured, mention policy coverage.

5) Bank account details

Make a list of various bank accounts, giving the name of the bank, the account number, holding pattern and the nomination details.

6) Bank locker details

Mention the name of bank, locker number, ownership pattern and whereabouts of the key. Maintain an inventory of items kept in the locker and update every time you operate it.

7) Demat account details

Give the name of depository partner, demat account number and nomination details. If possible, update the details of the securities in the demat account.

8) Other investments

Give details of the PPF account and folio numbers of other post office investments. Make a list of mutual fund investments, mentioning folio numbers, ownership pattern and nomination details.

9) Loans and Receivables

If you have taken or given private loans to relatives or friends, mention the amount and the date by when these are payable/receivable.

10) Online 10 passwords

Though these are to be kept secret, keep a list for emergency reference. Mention the website, the online ID and the password.

Keep this in mind

This information is to be kept secret and accessed only if the main breadwinner of the family has either died or is in a medical emergency. Make sure to update the information regularly. How often you do this depends on your convenience and the changes in investments.The information listed above is very basic. you may want to add more details of other assets along the same lines.You may want to make an online version of this information as well, but make sure it is on a secure site.

Store your documents online

Worried that your documents are not secure? Digitising them could solve the problem. Many portals now offer to store digital versions of your documents, which can be accessed by anyone from anywhere, saving you the cost of buying and printing reams of paper. You can make changes to the files offline and this can be synched automatically when you log on to the Net.

You can use services like Google Docs (docs. google.com), DropBox (dropbox.com) and Windows Live SkyDrive (explore.live.com/skydrive). The latter lets you store up to 25 GB of data for free, while DropBox provides a free account of 2 GB, which can be upgraded to 50 GB for $9.99 (Rs 560) a month. Kleeto (kleeto.in) is an Indian company, which allows you to store 15 physical documents for a basic subscription charge of Rs 200 a year. The company collects the files from you and uploads the scanned versions that you can access. Whenever you need the original documents, they can send them to you within two to three days.

You can store your medical history on Yostechnologies.com and MyHealthRecords. in, which let you upload scanned paperwork. This lets you access the information any time and avoids wastage of money on duplicate tests if you misplace a report.

There are also apps that help organise your paperwork and make good use of offers, such as Warrantify. This app allows you to scan your receipts and warranties, and store them on the cloud. You can add information about the model, price and warranty validity. The app will keep track of the warranty period and notify you when the expiry date approaches.

Making a will online

If you are tech­savvy, you can get a will made online. A few firms, such as Warmond Trustees & Executors and Vakilno1.com, offer this service. To make a will online, you need to register with the company and key in your personal and financial information. Once the details are uploaded, the company drafts a will and sends it to you within seven days. Besides making the will, these companies help with the registration and act as executors. The cost of this convenience: Rs 10,000. However, you need to have a digital signature for signing an online will. The two witnesses must also have digital signatures.

MOTHER

“This story begins when I was a child: I was born poor. Often we hadn’t enough to eat. Whenever we had some food, Mother often gave me her portion of rice”. 

While she was transferring her rice into my bowl, she would say “Eat this rice, son! I’m not hungry.” This was Mother’s First Lie. As I grew, Mother gave up her spare time to fish in a river near our house; she hoped that from the fish she caught, she could give me a little bit more nutritious food for my growth. Once she had caught just two fish, she would make fish soup.

While I was eating the soup, mother would sit beside me and eat what was still left on the bone of the fish I had eaten; my heart was touched when I saw it. Once I gave the other fish to her on my chopstick but she immediately refused it and said, “Eat this fish, son! I don’t really like fish.” This was Mother’s Second Lie. 

Then, in order to fund my education, Mother went to a Match Factory to bring home some used matchboxes, which she filled with fresh matchsticks. This helped her get some money to cover our needs. One wintry night I awoke to find Mother filling the matchboxes by candlelight. So I said, “Mother, go to sleep; it’s late: you can continue working tomorrow morning.” Mother smiled and said “Go to sleep, son! I’m not tired.” This was Mother’s Third Lie. 

When I had to sit my Final Examination, Mother accompanied me. After dawn, Mother waited for me for hours in the heat of the sun. When the bell rang, I ran to meet her. Mother embraced me and poured me a glass of tea that she had prepared in a thermos. The tea was not as strong as my Mother’s love, Seeing Mother covered with perspiration; I at once gave her my glass and asked her to drink too. Mother said “Drink, son! I’m not thirsty!” This was Mother’s Fourth Lie. 

After Father’s death, Mother had to play the role of a single parent. She held on to her former job; she had to fund our needs alone. Our family’s life was more complicated. We suffered from starvation. Seeing our family’s condition worsening, my kind Uncle who lived near my house came to help us solve our problems big and small. Our other neighbors saw that we were poverty stricken so they often advised my mother to marry again. But Mother refused to remarry saying “I don’t need love.” This was Mother’s Fifth Lie. 

After I had finished my studies and gotten a job, it was time for my old Mother to retire but she carried on going to the market every morning just to sell a few vegetables. I kept sending her money but she was steadfast and even sent the money back to me. She said, “I have enough money.” That was Mother’s Sixth Lie. 

 I continued my part-time studies for my Master’s Degree. Funded by the American Corporation for which I worked, I succeeded in my studies. With a big jump in my salary, I decided to bring Mother to enjoy life in America but Mother didn’t want to bother her son; she said to me “I’m not used to high living.” That was Mother’s Seventh Lie. 

In her dotage, Mother was attacked by cancer and had to be hospitalized. Now living far across the ocean, I went home to visit Mother who was bedridden after an operation. Mother tried to smile but I was heartbroken because she was so thin and feeble but Mother said, “Don’t cry, son! I’m not in pain.” 

That was Mother’s Eighth Lie. Telling me this, her eighth lie, she died. 

YES, MOTHER WAS AN ANGEL!

*M – O – T – H – E – R *

*“M”* is for the Million things she gave me,

*“O”* means Only that she’s growing old,

*“T”* is for the Tears she shed to save me,

*“H”* is for her Heart of gold,

*“E”* is for her Eyes with love-light shining in them,

*“R”* means Right, and right she’ll always be.

Put them together, they spell* **“MOTHER”* a word that means the world to me.
“For those of you who are lucky to be still blessed with your Mom’s presence on Earth, this story is beautiful. For those who aren’t so blessed, this is even more beautiful”. 

FAQs upon CG Employees RRs

Central Government Employees Recruitment Rules – DOPT (Department of Personnel and Training has compiled Frequently asked questions on Central Services Recruitment Rules. Many of the Answers are clarification in nature. So it would help aspirants for Central Government Service as well as Administrative departments managing recruitment for taking informed decisions on recruitment procedures.

DOPT’s compilation of FAQ on Central Government Employees Recruitment Rules is as follows

No. AB.14017/13/2013-Estt. (RR) (1349)

Government of India

Ministry of Personnel, PG & Pensions

(Department of Personnel & Training)

North Block, New Delhi

FAQs on Recruitment Rules

1. What are Recruitment Rules?

Ans. Recruitment Rules are rules notified under proviso to Article 309 or any specific statutes for post(s) prescribing inter alia the method of recruitment and eligibility for such recruitment. It contains notification part having substantive rules and schedule part (as per prescribed Annexure-I). Recruitment Rules are subordinate legislation and so, they are statutory in nature.

2. What are Service Rules?

Ans. Service Rules are Recruitment Rules for any of the Organized Central Services covering many aspects including constitution of the Service, seniority, probation and other conditions of service.

3. Whether Recruitment Rules are applicable retrospectively?

Ans. The legal position is that the posts are to be filled up as per the eligibility conditions prescribed in the Recruitment Rules in force at the time of concurrence of vacancies unless the Recruitment Rules are amended retrospectively. The practice has however been to give effect to the Recruitment Rules prospectively.

4. Why are Recruitment Rules framed?

Ans. As soon as decision is taken to create a new post/ service to upgrade any post or re-structure any service, the Recruitment Rules/ Service Rules are framed. Any post is filled up as per the provisions of the Recruitment Rules/ Service Rules.

5. Why are Recruitment Rules amended?

Ans. Revision in the Recruitment Rules is made by way of amendment to incorporate changes due to implementation of Central Pay Commission Report,  modification of orders/ instructions on the subject, creation/ abolition of posts  etc. during the intervening period.

6. How Recruitment Rules are framed/ amended?

Ans. Recruitment Rules for Group ‘A’ & 13′ posts/ service are framed/  amended by the administrative Ministry/Department in consultation with  Department of Personnel & Training, Union Public Service Commission and  Ministry of Law (Legislative Department) and approval of competent authority in the Ministry/ Department to be obtained.

7. Why and how are Recruitment Rules relaxed?

Ans. The power to relax clause in the Recruitment Rules/ Service Rules provides the authority to relax the rules in respect of class or category of person. The administrative Ministry/ Department may resort to relaxation of the rules in consultation with Department of Personnel & Training and Union Public Service Commission.

8. Who is competent authority to frame/amend the Recruitment Rules?

Ans. All Recruitment Rules including their amendments should be approved at the level of Minister-in-charge, unless the Minister has by general or special  orderdelegated such approval at a lower level(s).

9. Who is competent authority to frame/amend the Recruitment Rules of Group ‘C’ posts?

Ans. Administrative Ministries/ Departments are empowered to frame / amend the Recruitment Rules in respect of Group ‘C’ posts keeping in view the guidelines/ Model Recruitment Rules issued by this Department on various aspects. In case of deviation from existing guidelines/ Model Recruitment Rules, the concurrence of Department of Personnel & Training is to be obtained.

10. Who is competent authority to relax the Recruitment Rules of Group ‘C’ posts?

Ans. The Ministries/ Departments are competent to relax the Recruitment Rules for Group ‘C’ posts. The provisions governing upper age limit or  qualifications for direct recruitment should not however be relaxed without prior concurrence of Department of Personnel & Training.

11. What is the format/ procedure to send the proposal for consultation with Department of Personnel & Training for framing/amendment of Recruitment Rules?

Ans. Proposal for framing/ amendment of Recruitment Rules for Group ‘A’ & Group ‘B’ posts (except Service Rules) is sent to Department of Personnel & Training, first, on-line under Recruitment Rules Framing Amendment and  Monitoring System (RRFAMS) of the on-line services of Department of  Personnel & Training. After approval of on-line Recruitment Rules in  Department of Personnel & Training, the proposal is referred by the Administrative Ministry/ Department in a file with a self-contained note accompanied inter-alia the following: –

(i) Check-list for sending proposal to Department of Personnel & Training.

(ii) Copy of the report of freezed on-line Recruitment Rules.

(iii) Draft Recruitment Rules including notification and Schedule 1 (for posts other than those in the Organized Services) in the proforma in Annexure I.

(iv) Supporting particulars in Annexure II (for framing of Recruitment Rules) Annexure-III (for amendment of Recruitment Rules), as prescribed in Department of Personnel & Training OM No. AB.14017/48/2010-Estt. (RR) dated 31.12.2010.

(v) Recruitment Rules for the feeder posts(s) and the higher post, if any,

(vi) Present sanctioned strength of the post for which rules are being framed/ amended as also of the lower and higher posts.

12. What are model Recruitment Rules?

Ans. Model Recruitment Rules for a number of common categories of posts have been framed in consultation with Union Public Service Commission, wherever required. While framing/ amending Recruitment Rules for such posts, the model rules should be adhered to.

13. What is procedure for consultation with Union Public Service Commission?

Ans. After obtaining the concurrence of the Department of Personnel & Training, the Administrative Ministry / Department should refer the draft Recruitment Rules for posts / services which are within the purview of the Union Public Service Commission in a self-contained letter to the Commission, along with the information in the prescribed proforma (Check list, Annexure II/ Annexure-III etc.). It should be stated in the letter to the Commission whether the clearance of the Department of Personnel & Training (and also the Department of Pension & Pensioners’ Welfare were required) has been obtained in respect of the proposals in question.

14. What is initial constitution clause in Recruitment Rules?

Ans. In cases where a new service is formed and the Recruitment Rules are framed for the first time and that there are officers already holding different categories of posts proposed to be included in the service on a regular / long term basis, a suitable ‘Initial Constitution’ Clause may be inserted in the Notification so as to count the regular service rendered by such officers before the date of notification of the Rules.

15. Whether reservation, relaxation of age limit and other special categories of persons are applicable in Recruitment Rules?

Ans. These concessions in recruitments are made applicable by inserting the following ‘Saving Clause’ in the covering notification of the Recruitment Rules:-

“Nothing in those rules shall affect reservations, relaxation of age-limit and other concessions required to be provided for the Scheduled Castes, the Scheduled Tribes, Ex-servicemen and other special categories of persons, in accordance with the orders issued by the Central Government from time to time in this regard”.

16. What is the schedule in Recruitment Rules?

Ans. The schedule of Recruitment Rules of post(s) is a 13 columns table as per prescribed Annexure-I (vide OM No. AB-14017/48/2010-Estt. (RR) dated 31.12.2010) containing details of the post(s) along with method of recruitment and eligibility criteria. The prescribed schedule is used for post() which are not covered by any organized service.

17. What is notification part of Recruitment Rules?

Ans. Notification of Recruitment Rules contains the substantive rules which  include the provisions related to title, date of commencement, enabling provision for applicability of schedule, disqualification clause, power to relax clause, saving clause and any other rule specific to a post viz. initial constitution clause, liability for all-India Service etc.

18. What are the upper age limits prescribed for Direct Recruitment?

Ans. The upper age limits for different posts depend upon the nature of duties, educational qualifications and experience requirements as prescribed in this Department OM No. AB-14017/48/2010-Estt (RR) dated 31.12.2010 (Para 3.7.4.1 & 3.7.4.2).

19. What are relaxations available for upper age limit in direct Recruitment Rules?

Ans. A provision is prescribed in the recruitment rules for relaxation of the upper age-limit for departmental candidates up to 40 years for appointment by direct recruitment to Groups C posts and for Government servants up to 5 years for direct recruitment to Groups A and B posts:

20. How to calculate crucial date for age limit?

Ans. In the case of recruitment through the Union Public Service Commission and the Staff Selection Commission, the crucial date for determining the age- limit shall be as advertised by the UPSC / SSC. In the case of other recruitment, the crucial date for determining the age-limit shall be the closing date for receipt of applications from candidates in India (and not the closing date prescribed for those in Assam etc.).

21. How is the educational and other qualification required for direct recruit fixed?

Ans. The minimum educational qualifications and experience required for direct recruitment may be indicated as precisely as possible and if necessary, into two parts, viz., “Essential Qualifications” and “Desirable Qualifications” taking into account the pay band/ grade pay and the nature of duties, and the provisions in  the approved Recruitment Rules for similar higher and lower posts in the same hierarchy.

22. Whether the educational qualifications prescribed for direct recruits are applicable to promotees?

Ans. The educational qualifications are not generally insisted upon in the case of promotion to posts of non-technical nature; but for scientific and technical posts, these should be insisted upon, in the interest of administrative efficiency, at least in the case of senior Group A posts in the Pay Band-3 Grade Pay Rs. 6600 and above. Sometimes the qualifications for junior Group A posts and  Group B posts may not be insisted upon in full but only the basic qualification in the discipline may be insisted upon.

23. Whether any age limit prescribed for promotion?

Ans. Unless there are any specific grounds, the age limit prescribed for direct recruits are not insisted upon in the case of promotees.

24. When probation for appointment to a post/service in Central Government is prescribed? What is the duration of probation?

Ans. The probation is prescribed when there is direct recruitment, promotion from one Group to another e.g. Group B to Group A or officers re-employed before the age of superannuation. There will be no probation for promotion from one grade to another but within the same group of posts e.g. from Group ‘C’ to Group ‘C’ and for appointment on contract basis, tenure basis, re-employment after superannuation and absorption. The period of probation is as prescribed in  this Department OM No. AB-14017/48/2010-Estt (RR) dated 31.12.2010 (Para 3.10.1 & 3.10.2).

25. What are the methods of recruitment?

Ans. The different methods of recruitment are:

(a) Promotion

(b) Direct Recruitment

(c) Deputation

(d) Absorption

(e) Re-employment

(f) Short-term contract

26. How is the method of recruitment or percentage of vacancies to be filled by various methods of recruitment decided?

Ans. The percentage of vacancies to be filled by each method that may be prescribed for a particular post or Service depend on a judicious blending of several considerations, e.g.,

(i) the nature of duties, qualifications and experience required:

(ii) the availability of suitable personnel possessing, the reequisite qualifications and experience within a cadre.

(iii) The need for ensuring that suitable incentives exist for the maintenance of an adequate standard of efficiency in the cadre;

(iv) Consideration of the question whether, having regard to the role to be performed by a specified cadre or Service, it is necessary to provide for direct intake of officers at an appropriate level with a view to injecting fresh knowledge and experience that may not be normally available in a  particular Service or Department etc.

(v) The proper mix of the six methods of recruitment i.e. (a) promotion (b) direct recruitment (c) deputation (d) absorption (e) re-employment (f) short-term contract (mentioned at (a) to (f) above).

27. What is promotion?

Ans. Promotion is method of recruitment from feeder grade post(s) to higher post in the hierarchy as per the provisions of the Recruitment Rules. If promotion is kept as a method of recruitment, it is also necessary to lay down the number of years of qualifying service before the persons in the field become eligible for promotion. Only regular, and not ad hoc, period of service is taken into account for purposes of computing this service.

28. What is Direct Recruitment?

Ans. Direct recruitment is the recruitment which is open to all candidates, eligible as per the provisions regarding age, educational qualification/ experience etc. as prescribed in Recruitment Rules.

29. What is Deputation?

Ans. Deputation is a method of recruitment where officers of Central Government Departments or State/ UT Governments from outside are appointed to post(s) in Central Government for a limited period, by the end of which they will have to return to their parent cadres. In case of isolated post, it is desirable to keep the method of recruitment of deputation/ short term contract as otherwise the incumbents of such posts, if directly recruited, will not have any avenue of  promotion/ career progression.

30. What is short term contract?

Ans. Short term contract is also a form of deputation where officers from non- Government bodies e.g. universities, research institutions, public sector undertakings for teaching, research, scientific and technical post(s) can some to Central Government posts.

31. Whether absorption and Deputation are synonymous? What is absorption?

Ans. Absorption and deputation are not synonymous. There is a substantial difference between absorption and deputation. Under the provision absorption, the officer, who initially comes on deputation, may be permanently absorbed in  the post/ grade if recruitment rules prescribe for absorption as mode of  recruitment. Such absorption can be effected only in the case of officers who are on deputation from the Central / State Government.

32. What is composite method of recruitment?

Ans. In cases where the field of promotion or feeder grade consists of only one post, the method of recruitment by “deputation (including short-term contract) /  promotion” is prescribed so that the eligible departmental officer is considered  along with outsiders. If the departmental candidate is selected for appointment to the post; it is to be treated as having been filled by promotion; otherwise, the post is to be filled by deputation / short-term contract for the prescribed period of deputation / short-term contract at the end of which the departmental officer will  again be afforded an opportunity to be considered for appointment to the post.

33. How is field of deputation decided?

Ans. The field for “deputation/ short-term contract/ absorption should, as far as possible, consist of officers holding analogous posts on regular basis but may be widened to include officers working in the next lower grade also with the qualifying service on regular basis normally prescribed for promotion.

34. How is the period of qualifying service for promotion decided?

Ans. The qualifying service for promotion from one grade to another is necessary so that there is no premature promotion or undue jump in pay and also  to ensure that the officer has sufficient opportunity to demonstrate his  competence/potential for holding the higher post. The period of qualifying service varies from post to post depending upon the scale of pay and the  experience, required for manning the higher post. Broadly, the following qualifying service to be followed is prescribed in this Department OM No. AB-  14017/48/2010-Estt (RR) dated 31.12.2010 (para 3.12.2).

35. What is the maximum age limit for Deputation?

Ans. The maximum age limit for appointment on deputation including short term contract) or absorption shall be not exceeding 56 years as on the closing date of receipt of applications.

36. What is the crucial date for determination of eligibility of absorption/  deputation?

Ans. The guidelines for crucial date for determination of eligibility for absorption/ deputation are as follows :-

(i) In the case of a vacancy already existing at the time of issue of the communication inviting nominations, the eligibility may be determined with reference to the last date prescribed for receipt of nominations in the Ministry/ Department/ Organization responsible for making appointment to the post i.e. originating Ministry etc.

(ii) In the case where a vacancy is anticipated, the crucial date for determining eligibility should be the date on which the vacancy is expected to arise.

37. How is Departmental Committee formed?

Ans. When promotion is kept as a method of recruitment, the detailed composition of the Departmental Promotion Committee, with minimum 3  officers, may be indicated. In the case of promotion to Group `A’ posts, the  Union Public Service Commission shall also be associated. The total strength of DPC including Chairman need not necessarily be an odd number as the decision is to be taken as a joint one.

38. What are the circumstances in which Union Public Service Commission  is to be consulted for recruitment?

Ans. UPSC is required to consult in case of recruitment to all Central Civil  Services and Central Civil Posts. Exemption from Consultation with Union  Public Service Commission is governed by the Union Public Service Commission (Exemption from Consultation) Regulations, 1958 as amended  from time to time and the Central Civil Services and Civil Posts (Consultation  with Union Public Commission) Rules, 1999 as amended. Some of the circumstances in which the Union Public Service Commission are to be  consulted in making recruitment to the posts are illustrated below:-

(i) Direct Recruitment,

(ii) Re-employment,

(iii) Absorption,

(iv) Composite method of recruitment ( i.e. where the departmental candidate is to be considered along with outsiders),

(v) In case of deputation — (a) if the field for consideration includes State Government Officers or Group ‘A’ & ’13′ officers of the Central Government simultaneously and (b) if the field for consideration consists

of not only Central/State Government officers but also officers from non- Government institutions

(vi) Any relaxation or amendment of the provisions of the Recruitment Rules.

39. Whether recruitment to a post can be made in absence of recruitment rules of a post?

Ans. If there are overriding compulsions for filling any Group or Group B post in the absence of Recruitment Rules, then the Ministries/ Department may make reference to Union Public Service Commission for determination of  method of recruitment as a onetime measure for filling up of a post on regular basis.

40. What are the limits for notification of Recruitment Rules?

Ans. The Recruitment Rules or amendment(s) thereto as finally approved by the Union Public Service Commission are required to be notified within a period  of 10 weeks from the da of receipt of their advice letter. This time limit should  be strictly adhered to.

41. What needs to be done in case where posts are transferred to some other Ministries/Departments?

Ans. The Ministry/Departments concerned should mutually agree for transfer of the posts and the same should be concurred by Department of Expenditure. Thereafter, the existing RR needs to be de-notified in consultation of Department  of Personnel & Training, Union Public Service Commission and Ministry of Law. Suitable recruitment rules in the transferred Department may be framed/  amended following due procedure.

Income Tax for the year-2013-14 change in BUDGET affecting salaraied class

INCOME TAX STRUCTURE AND PROVISIONS RELATING TO CENTRAL GOVERNMENT EMPLOYEES AND PENSIONERS FOR THE YEAR 2013-14 (ASSESSMENT YEAR 2014-15)

A. RATES OF INCOME-TAX

I. Rates of income-tax in respect of income liable to tax for the assessment year 2013-14.

In respect of income of all categories of assessees liable to tax for the assessment year 2013-14, the rates of income-tax have been specified in Part I of the First Schedule to the Bill. These are the same as those laid down in Part III of the First Schedule to the Finance Act, 2012, for the purposes of computation of “advance tax”, deduction of tax at source from “Salaries” and charging of tax payable in certain cases.

(1) Surcharge on income-tax -

Surcharge shall be levied in respect of income liable to tax for the assessment year 2013-14, in the following cases:-

(a) in the case of a domestic company having total income exceeding one crore rupees, the amount of income-tax computed shall be increased by a surcharge for the purposes of the Union calculated at the rate of five per cent. of such income tax.

(b) in the case of a company, other than a domestic company, having total income exceeding one crore rupees, the amount of income-tax computed shall be increased by a surcharge for the purposes of the Union calculated at the rate of two per cent. of such income tax.

However, marginal relief shall be allowed in all these cases to ensure that the additional amount of income-tax payable, including surcharge, on the excess of income over one crore rupees is limited to the amount by which the income is more than one crore rupees.

Also, in the case of every company having total income chargeable to tax under section 115JB of the Income-tax Act, 1961 (hereinafter referred to as ‘Income-tax Act’) and where such income exceeds one crore rupees, surcharge at the rates mentioned above shall be levied and marginal relief shall also be provided.

(2)  Education Cess -

For assessment year 2013-14, additional surcharge called the “Education Cess on income-tax” and “Secondary and Higher Education Cess on income-tax” shall continue to be levied at the rate of two per cent. and one per cent., respectively, on the amount of tax computed, inclusive of surcharge, in all cases. No marginal relief shall be available in respect of such Cess.

II. Rates for deduction of income-tax at source during the financial year 2013-14 from certain incomes other than “Salaries”.

The rates for deduction of income-tax at source during the financial year 2013-14 from certain incomes other than “Salaries” have been specified in Part II of the First Schedule to the Bill. The rates for all the categories of persons will remain the same as those specified in Part II of the First Schedule to the Finance Act, 2012, for the purposes of deduction of income-tax at source during the financial year 2012-13, except that in case of certain payments made to a non-resident (other than a company ) or a foreign company, in the nature of income by way of royalty or fees for technical services, the rate shall be twenty-five percent of such income.

(1) Surcharge -

The amount of tax so deducted, in the case of a   non-resident person (other than a company), shall be increased by a surcharge at the rate of ten per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees . The amount of tax so deducted, in the case of a company other than a domestic company, shall be increased by a surcharge at the rate of two per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees but does not exceed ten crore rupees and it shall be increased by a surcharge at the rate of five per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten crore rupees.

No surcharge will be levied on deductions in other cases.

(2)  Education Cess -

“Education Cess on income-tax” and “Secondary and Higher Education Cess on income-tax” shall continue to be levied at the rate of two per cent. and one per cent. respectively, of income tax including surcharge wherever applicable, in the cases of persons not resident in India including companies other than domestic company.

III. Rates for deduction of income-tax at source from “Salaries”, computation of “advance tax” and charging of income- tax in special cases during the financial year 2013-14.

The rates for deduction of income-tax at source from “Salaries” during the financial year 2013-14 and also for computation of “advance tax” payable during the said year in the case of all categories of assessees have been specified in Part III of the First Schedule to the Bill. These rates are also applicable for charging income-tax during the financial year 2013-14 on current incomes in cases where accelerated assessments have to be made , for instance, provisional assessment of shipping profits arising in India to non-residents,assessment of persons leaving India for good during the financial year, assessment of persons who are likely to transfer property to avoid tax, assessment of bodies formed for a short duration, etc.

The salient features of the rates specified in the said Part III are indicated in the following paragraphs-

A. Individual, Hindu undivided family, association of persons, body of individuals, artificial juridical person.

Paragraph A of Part-III of First Schedule to the Bill provides following rates of income-tax:-

(i) The rates of income-tax in the case of every individual (other than those mentioned in (ii) and (iii) below) or Hindu undivided family or every association of persons or body of individuals , whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act (not being a case to which any other Paragraph of Part III applies) are as under :-

Upto Rs. 2,00,000	Nil.
Rs. 2,00,001 to Rs. 5,00,000	10 per cent.
Rs. 5,00,001 to Rs. 10,00,000	20 per cent.
Above Rs. 10,00,000	30 per cent.

(ii)  In the case of every individual, being a resident in India, who is of the age of sixty years or more but less than eighty years at any time during the previous year,-

Upto Rs. 2,50,000	Nil.
Rs. 2,50,001 to Rs. 5,00,000	10 per cent.
Rs. 5,00,001 to Rs.10,00,000	20 per cent.
Above Rs. 10,00,000	30 per cent.

(iii) in the case of every individual, being a resident in India, who is of the age of eighty years or more at anytime during the previous year,-

Upto Rs. 5,00,000	Nil.
Rs. 5,00,001 to Rs. 10,00,000	20 per cent.
Above Rs. 10,00,000	30 per cent.

D. RELIEF AND WELFARE MEASURES

REBATE OF RS 2000 FOR INDIVIDUALS HAVING TOTAL INCOME UP TO RS 5 LAKH

With a view to provide tax relief to the individual tax payers who are in lower income bracket, it is proposed to provide rebate from the tax payable by an assessee, being an individual resident in India, whose total income does not exceed five lakh rupees. The rebate shall be equal to the amount of income-tax payable on the total income for anyassessment year or an amount of two thousand rupees, whichever is less. Consequently any individual having income up to Rs 2,20,000 will not be required to pay any tax and every individual having total income above Rs. 2,20,000/- but not exceeding Rs. 5,00,000/- shall get a tax relief of Rs. 2000/-.

Section 87 has also been consequentially amended.

These amendments will take effect from 1st  April, 2014 and will, accordingly, apply in relation to the  assessment year 2014-15  and subsequent assessment years.

[Clauses 19 & 20]

DEDUCTION IN RESPECT OF INTEREST ON LOAN SANCTIONED DURING FINANCIAL YEAR 2013-14 FOR ACQUIRING RESIDENTIAL HOUSE PROPERTY

Under the existing provisions of section 24 of the Income-tax Act, income chargeable under the head ‘Income from House Property’ is computed after making the deductions specified therein. The deductions specified under the aforesaid section are as under:-

i.  A sum equal to thirty per cent of the annual value;

ii. Where the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of any interest payable on such capital.

It has also been provided that where the property consists of a house or part of a house which is in the occupation of the owner for the purposes of his own residence or cannot actually be occupied by the owner by reason of the fact that owing to his employment, business or profession carried on at any other place, he has to reside at that other place in a building not belonging to him, then the amount of deduction as mentioned above shall not exceed one lakh fifty thousand rupees subject to the conditions provided in the said section.

Keeping in view the need for affordable housing, an additional benefit for first-home buyers is proposed to be provided by inserting a new section 80EE in the Income-tax Act relating to deduction in respect of interest on loan taken for residential house property.

The proposed new section 80EE seeks to provide that in computing the total income of an assessee, being an individual, there shall be deducted, in accordance with and subject to the provisions of this section, interest payable on loan taken by him from any financial institution for the purpose of acquisition of a residential house property.

It is further provided that the deduction under the proposed section shall not exceed one lakh rupees and shall be allowed in computing the total income of the individual for the assessment year beginning on 1st April, 2014 and in a case where the interest payable for the previous year relevant to the said assessment year is less than one lakh rupees, the balance amount shall be allowed in the assessment year beginning on 1st  April, 2015.

It is also provided that the deduction shall be subject to the following conditions:-

(i) the loan is sanctioned by the financial institution during the period beginning on 1st April, 2013 and ending on 31st  March, 2014;

(ii) the amount of loan sanctioned for acquisition of the residential house property does not exceed twenty-five lakh rupees;

(iii) the value of the residential house property does not exceed forty lakh rupees; (iv) the assessee does not own any residential house property on the date of sanction of the loan.

It is also provided that where a deduction under this section is allowed for any assessment year, in respect of interest referred to in sub-section (1), deduction shall not be allowed in respect of such interest under any other provisions of the Income-tax Act for the same or any other assessment year.

It is also proposed to define the term “financial institution”.

This amendment will take effect from 1st  April, 2014 and accordingly apply in relation to the assessment year 2014-15 and subsequent  assessment  year.

[Clause 13]

RAISING THE LIMIT OF PERCENTAGE OF ELIGIBLE PREMIUM FOR LIFE INSURANCE POLICIES OF PERSONS WITH DISABILITY OR DISEASE

Under the existing provisions contained in clause (10D) of section 10, any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy, is exempt, subject to the condition that the premium paid for such policy does not exceed ten per cent of the ‘actual capital sum assured’. Similarly as per the existing provisions contained in sub- section (3A) of section 80C, the deduction under the said section is available in respect of any premium or other payment made on an insurance policy of up to ten per cent of the ‘actual capital sum assured’.

The above limit of ten per cent was introduced through the Finance Act, 2012 and applies to policies issued on or after 1st April, 2012.  Some insurance policies for persons with disability or suffering from specified diseases provide for an annual premium of more than ten per cent of the actual capital sum assured. Due to the limit of ten per cent, these policies are ineligible for exemption under clause (10D) of section 10. Moreover, the deduction under section 80C is eligible only to an extent of the premium paid up to 10 % of the ‘actual capital sum assured’.

It is proposed to provide that any sum including the sum allocated by way of bonus received under an insurance policy issued on or after 01.04.2013 for the insurance on the life of any person who is

(i)   a person with disability or a person with severe disability as referred to in section 80U, or

(ii)  suffering from disease or ailment as specified in the rules made under section 80DDB, shall be exempt under clause (10D) of section 10 if the premium payable for any of the years during the term of the policy does not exceed 15% of the actual capital sum assured.

It is also proposed to amend sub-section (3A) of section 80C so as to provide that the deduction under the said section on account of premium paid in respect of a policy issued on or after 01.04.2013 for insurance on the life of a person referred to above shall be allowed to the extent the premium paid does not exceed 15% of the actual capital sum assured.

This amendment will take effect from 1st   April,  2014 and will, accordingly, apply in relation to the  assessment year 2014-15  and subsequent assessment years.

[Clauses 4 & 10]

DEDUCTION FOR CONTRIBUTION TO HEALTH SCHEMES SIMILAR TO CGHS

The existing provisions of section 80D, inter alia, provide that the whole of the amount paid in the previous year out of the income chargeable to tax of the assessee, being an individual, to effect or to keep in force an insurance on his health or the health of the family or any contribution made towards the Central Government Health Scheme (CGHS) or any payment made on account of preventive health check-up of the assessee or his family, as does not exceed in the aggregate fifteen thousand rupees, is allowed to be deducted in computing the total income of the assessee.

It has been noticed that there are other health schemes of the Central and State Governments, which are similar to the CGHS but no deduction for such schemes is available to the subscribers of such schemes. In order to bring such schemes at par with the CGHS, it is proposed to amend section 80D,  so as to allow the benefit of deduction under this section within the said limit, in respect of any payment or contribution made by the assessee to such other health scheme as may be notified by the Central Government.

This  amendment will take effect from 1st   April,  2014 and will, accordingly, apply in relation to the  assessment year 2014-15  and subsequent assessment  years.

[Clause 12]

EXPANDING THE SCOPE OF DEDUCTION AND ITS ELIGIBILITY UNDER SECTION 80CCG

The existing provisions of section 80CCG, inter-alia, provide that a resident individual who has acquired listed equity shares in accordance with the scheme notified by the Central Government, shall be allowed a deduction of fifty per cent of the amount invested in such equity shares to the extent that the said deduction does not exceed  twenty five thousand rupees.  The deduction is a one-time deduction and is available only in one assessment year in respect of the amount so invested. The deduction is available to a new retail investor whose gross total income does not exceed ten lakh rupees. Rajiv Gandhi Equity Savings Scheme has been notified under section 80CCG.

With a view to liberalize the incentive available for investment in capital markets by the new retail investors, it is proposed to amend the provisions of section 80CCG so as to provide that investment in listed units of an equity oriented fund shall also be eligible for deduction in accordance with the provisions of section 80CCG. It is proposed to provide that “equity oriented fund” shall have the meaning assigned to it in clause (38) of section 10.

It is further proposed to provide that the deduction under this section shall be allowed for three consecutive assessment years, beginning with the assessment year relevant to the previous year in which the listed equity shares or listed units were first acquired by the new retail investor whose gross total income for the relevant assessment year does not exceed twelve lakh rupees.

This  amendment will take effect from 1st   April,  2014 and will, accordingly, apply in relation to the  assessment year 2014-15  and subsequent assessment years.

[Clause 11]

One hundred per cent deduction for donation to National Children’s Fund

Under the existing provisions of section 80G an assessee is allowed a deduction from his total income  in respect of donations made by him to certain funds and institutions.  The deduction is allowed at the rate of fifty per cent of the amount of donations made except in the case of donations made to certain funds and institutions specified in clause (i) of sub-section (1) of section 80G, where deduction is allowed at the rate of one hundred per cent.  In the case of donations made to the National Children’s Fund, deduction is allowed at the rate of fifty per cent of the amount so donated.

Donations to Funds which are of national importance have been generally provided a deduction of one hundred per cent of the amount donated. Since the National Children’s Fund is also a Fund of national importance, it is proposed to allow hundred per cent deduction in respect of any sum paid to the Fund in computing the total income of an assessee.

This amendment will take effect from 1st April, 2014 and will, accordingly, apply in relation to assessment year 2014-15 and subsequent  assessment  years.

[Clause 14]

Deduction for additional wages in certain cases

The existing provisions contained in section 80JJAA of the Income-tax Act provide for a deduction of an amount equal to thirty per cent of additional wages paid to the new regular workmen employed in any previous year by an Indian company in its industrial undertaking engaged in manufacture or production of article or thing. The deduction is available for three assessment years including the assessment year relevant to the previous year in which such employment is provided.

No deduction under this section is allowed if the industrial undertaking is formed by splitting up or reconstruction of an existing undertaking or amalgamation with another industrial undertaking.

The tax incentive under section 80JJAA was intended for employment of blue collared employees in the manufacturing sector whereas in practice, it is being claimed for other employees in other sectors also. It is, therefore, proposed to amend the provisions of section 80JJAA so as to provide that the deduction shall be available to an Indian Company deriving profits from manufacture of goods in its factory.  The deduction shall be of an amount equal to thirty per cent of additional wages paid to the new regular workmen employed by the assessee in such factory, in the previous year, for three assessment years including the assessment year relevant to the previous year in which such employment is provided.

It is also proposed to provide that the deduction under this section shall not be available if the factory is hived off or transferred from another existing entity or acquired by the assessee company as a result of amalgamation with another company.

This amendment will take effect from 1st April, 2014 and will, accordingly, apply in relation to assessment year 2014-15 and subsequent  assessment  years.

[Clause 18]

Return of Income filed without payment of self- assessment tax to be treated as defective return

The existing provisions contained in sub-section (9) of section 139 provide that where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give him an opportunity to rectify the defect within a period of fifteen days. If the defect is not rectified within the time allowed by the Assessing Officer, the return is treated as an invalid return. The conditions, the non-fulfillment of which renders the return defective, have been provided in the Explanation to the aforesaid sub-section.

Section 140A provides that where any tax is payable on the basis of any return, after taking into account the prepaid taxes, the assessee shall be liable to pay such tax together with interest payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return.

It  has  been  noticed  that  a  large  number  of  assessees  are  filing  their  returns  of  income  without  payment  of self-assessment  tax.

It is, therefore, proposed to amend the aforesaid Explanation so as to provide that the return of income shall be regarded as defective unless the tax together with interest, if any, payable in accordance with the provisions of section 140A has been paid on or before the date of furnishing of the return.

This amendment will take effect from 1st  June, 2013.

[Clause 32]

Source:Finance Bill 2013-14