Friday, November 14, 2008

 

Income Tax Rule - 80C

80c - Income Tax Rule
One of the most popular saving investment by invester under the deductive rule:


SectionInvestmentsAmountParticulars
80CNSC, Notified Bank Deposits, Post Office Time Deposits,EPF, PPF, ELSS, LICCannot exceed Rs.1 lakhPayment has to be made before 31 March 2008
80CCCPension Plans of life insureresCannot exceed Rs.1 lakhPayment has to be made before 31 March 2008
80DMedical Insurance Policy-Any member of Family (HUF)For Senior Citizens up to 20,000 Others Rs.15,000Paymet should be made through a Cheque
80DDMedical Treatment for Disability DependantRs 50,000 for a person with disability Rs 75,000 for severe disabilityMedical Certificate should be made
80DDBMedical Treatment for Specified Diseases (Cancer,AIDS,Neurological etc.)Rs.40,000(Age of below 65) Rs.60,000(Age of 65 and above)Certificate in Form No.10-I to be submitted
80EPayment of Interest on Loan for Higher StudiesDeduction available on the total interest amount of Education LoanOnly for Eight Immedaitely Succeeding assessment years
80GDonations to certain funds and charity50 or 100 percent deduction on the entire donated amountNil
80GGRent paid for Residential purposeExcess of actual rent paid over 10 percent of GTI or 25 percent of GTI or Rs.2,000 per month, whichever is the lowestShould not be getting House Rent Allowance
80UExpenses incurred on self, if disabledRs 50,000 for a person with disability Rs 75,000 for severe disabilityMedical Certificate should be made

 

Departmental Promotion Committee


PROMOTION
The regular promotions of the government employees are generally
decided on the basis of recommendations made by the Departmental
Promotion Committees. The Departmental Promotion Committees
are constituted to judge the suitability of officers for -
(a) promotions to “Selection” as well as "Non-selection" posts
(b) assessment of the work and conduct of probationers for the
purpose of determining their suitability for retention in service or
their discharge from it or extending their probation and subsequent
confirmation if found suitable for retention in service. Guidelines for
DPCs.The following guidelines are laid down to regulate the assessment
of suitability of candidates by DPCs:
While merit has to be recognised and rewarded, advancement in an
officer's career should not be regarded as a matter of course,
but should be earned by dint of hard work, good conduct and
result-oriented performance as reflected in the annual confidential
reports and based on strict and rigorous selection process.
Confidential Reports are the basic inputs on the basis of which
assessment is to be made by each DPC. The evaluation of CRs
should be fair, just and non- discriminatory. Hence, the DPC
should assess the suitability of the employees for promotion on
the basis of their Service Records and with particular reference to the
CRs for five preceding years irrespective of the qualifying service
prescribed in the Service/Recruitment Rules.
(If more than one CR has been written for a particular year,
all the CRs for the relevant years shall be considered together
as the CR for one year).
Where one or more CRs have not been written for any reason during
the relevant period, the DPC should consider the CRs of the years
preceding the period in question and if in any case even these
are not available, the DPC should take the CRs of the lower grade
into account to complete the number of CRs required to be considered
as per above para. If this is also not possible, all the available
CRs should be taken into account. Principles to be observed for
preparation of panel In case of ‘selection’ (merit) promotion,
the hitherto existing distinction in the nomenclature
(‘selected by merit’ and ‘selection-cum-seniority) is dispensed
with and the mode of promotion in all such cases is rechristened as
‘selection’ only.
The element of selectivity (higher or lower) shall be determined with
reference to the relevant benchmark (“Very Good” or “Good”)
prescribed for promotion.
The DPC shall determine the merit of those being assessed for
promotion with reference to the prescribed benchmark and accordingly
grade the officers as ‘fit’ or ‘unfit’ only. Only those who are graded ‘fit’
(i.e. who meet the prescribed benchmark) by the DPC shall be
included and arranged in the select panel in order of their inter-se
seniority in the feeder grade.
Those officers who are graded ‘unfit’ (in terms of the prescribed
benchmark) by the DPC shall not be included in the select panel.
Thus, there shall be no supersession in promotion among those
who are graded ‘fit’ (in terms of the prescribed benchmark)
by the DPC

Procedure to be followed by DPC in respect of
government servants under cloud
At the time of consideration of the cases of government
servants for promotion, details of government servants in the
consideration zone for promotion falling under the following
categories should be specifically brought to the notice of the
Departmental Promotion Committee:
i. Government servants under suspension;
ii. Government servants in respect of whom a charge-sheet
has been issued and the disciplinary proceedings are pending;
and
iii. Government servants in respect of whom prosecution for
a criminal charge is pending.
The DPC shall assess the suitability of the government servants
coming within the purview of the circumstances mentioned above
along with other eligible candidates without taking into consideration
the disciplinary case/ criminal prosecution pending. The assessment
of the DPC, including “Unfit for Promotion”, will be kept in a sealed
cover. The same procedure outlined in the above para will be
followed by the subsequent Departmental Promotion Committees
convened till the disciplinary case/criminal prosecution against
the government servant concerned is concluded. It has been
decided that the “Sealed Cover Procedure” prescribed in the
Department of Personnel and Training,
OM No. 22011/4/91-Estt.(A) dated 14.9.1992referred to above
may be followed at the time of consideration for adhoc promotion
also in the case of government servants -
(i) who are under suspension;
(ii) in respect of whom a charge-sheet has been issued and the
disciplinary proceedings are pending; and
(iii) in respect of whom prosecution for a criminal charge is pending
Processing of recommendations of DPC
Govt. of India OM No. 35034/7/97-Estt.(D) dated 08.02.2002.
DP&T OM No. 22011/4/91-Estt.(A) dated 14.9.92.
Govt of India Pers. & Trg. OM No. 28036/2/98-Estt.(D) dated 23.2.99.
The recommendations of the DPC are advisory in nature and should be
duly approved by the appointing authority. A clearance from the
Vigilance Section of the Office/Department should also be obtained
before making actual promotion or confirmation of officer approved
by DPC to ensure that no disciplinary proceedings are pending against
the officer concerned. Promotion should be made strictly in the order
in which the names of the officers appear in the panel.

Refusal of promotion
When a government employee does not want to accept an offer of
promotion, he may make a written request to that effect and the
same will be considered by the appointing authority. If the reasons
adduced for refusal of promotion are acceptable to the appointing
authority, the next person in the select list may be promoted.
However, since it may not be administratively possible or desirable
to offer appointment to the persons who initially refused promotion,
on every occasion on which a vacancy arises, during the period of
validity of the panel, no fresh offer of appointment on promotion
shall be made in such cases for a period of one year from the date of
refusal of first promotion or till a next vacancy arises, whichever is later.
On the eventual promotion to the higher grade, such government
servant will lose seniority vis-a-vis his juniors promoted to the
higher grade earlier irrespective of the fact whether the posts in
question are filled by selection or otherwise. The above mentioned
policy will not apply where ad hoc promotions against short-term
vacancies are refused. In cases where the reasons adduced by the
officer for his refusal for promotion are not acceptable, the appointing
authority should enforce the promotion of the officer and in case the
officer still refuses to be promoted, then even disciplinary action can be
taken against him for refusing to obey the orders of the
appointing authority.

Validity of a panel
The panel for promotion drawn up by DPC for 'selection' posts would
normally be valid for one year. It should cease to be in force on the
expiry of a period of one year or when a fresh panel is prepared,
whichever is earlier.
The date of commencement of the validity of panel will be the date on
which the DPC meets. In case the DPC meets on more than one day,
the last date of the meeting would be the date of commencement of
the validity of the panel. In case the panel requires, partially or wholly,
the approval of the Commission, the date of validity of panel would be
the date (of Commission's letter) communicating their approval to the
panel. It is important to ensure that the Commission's approval to the
panel is obtained, where necessary, with the least possible delay.



This page is powered by Blogger. Isn't yours?

Subscribe to Posts [Atom]