Vinay Kumar Choudhary

बड़ा खुलासा, आधे पेट? घटिया खाना खाकर सरहदों की रखवाली करते हैं सेना के जवान
Featured India News1 day ago

New Delhi 01 August 2016: क्या देश के सरहदों की रखवाली करने वाले हमारे देश के सैनिकों को घटिया खाना परोसा जा रहा है. क्या उन्हे पेटभर खाना भी नहीं मिल रहा है. ये सवाल हम नहीं बल्कि देश की सबसे बड़ी ऑडिट एजेंसी, कैग ने खड़े किए हैं | सीएजी ने अपनी रिपोर्ट में खुलासा किया है कि पाकिस्तान और चीन की सीमा पर तैनात जवानों को ना तो ताजा खाना मिलता है और ना ही खाना जरुरत के हिसाब से मिलता है. इस रिपोर्ट को मौजूदा संसद के मानसून सत्र में पेश किया गया है. रिपोर्ट में सेना के महकमों के बीच में आपसी सामंजस्य की कमी और रक्षा मंत्रालय की कार्यशैली पर भी सवाल खड़े किए गए हैं | देश की सबसे बड़ी ऑडिट एजेंसी, सीएजी ने अपनी रिपोर्ट में खुलासा किया है कि हमारे देश के सैनिकों को घटिया खाना परोसा जाता है. सीएजी के मुताबिक, सेना द्वारा खुद कराए गए सर्वे में इस बात का खुलासा हुआ है कि 68 प्रतिशत जवान उनकों परोसे जा रहे खाने को संतोषजनक या फिर निम्न-स्तर का मानते हैं |

सीएजी रिपोर्ट में कहा गया है कि सैनिकों को निम्न-गुणवता का मांस और सब्जी खाने को दी जाती है. इसके अलावा, राशन की मात्रा भी कम दी जाती है और जो राशन दिया जाता है वो स्वाद अनुसार भी नहीं होता है | सीएजी रिपोर्ट के मुताबिक, राशन की कमी और गुणवत्ता की सबसे ज्यादा कमी उत्तरी और पूर्वी कमांड में पाई गई है. उत्तरी कमांड की जिम्मेदारी पूरे जम्मू-कश्मीर और करगिल से सटी पाकिस्तानी सीमा और लद्दाख से सटी चीन सीमा की रखवाली करना है. जबकि पूर्वी कमांड की जिम्मेदारी अरुणाचल प्रदेश और सिक्किम से सटी चीन सीमा की रखवाली करना है |

कैग रिपोर्ट के मुताबिक, सेना मुख्यालय द्वारा तैयार किए गए राशन-एस्टीमेट को रक्षा मंत्रालय ने 20-23 प्रतिशत तक कम कर दिया. जबकि सेना ने ये राशन फिल्ड-एरिया में तैनात बटालियन और रेजीमेंट्स की वास्तविक खाद खाद्य क्षमता और उपलब्ध स्टॉक के आधार पर तैयार किया था. यही नहीं सेना के कमांड मुख्यालय और डायेरक्टर जनरल ऑफ सप्लाई एंड ट्रांसपोर्ट यानि डीजीएसटी के आंकडों में भी काफी अंतर पाया गया. जिसके चलते सैनिकों के राशन में घालमेंल दिखाई दिया |

रिपोर्ट में उदाहरण के तौर पर कहा गया है कि जहां कमांड मुख्यालयों ने 2013-14 में मात्र 3199 मैट्रिक टन चाय की पत्ती की मांग की थी, डीजीएसटी ने उस मांग को खुद बे खुद बढ़ाकर 2500 मैट्रिक टन कर दिया. वहीं, कमांड्स ने जब 2014-15 में करीब 46 हजार मैट्रिक टन (45,752) दाल की मांग की थी, तो डीजीएसटी ने उसे घटाकर 37 हजार मैट्रिक टन कर दिया |

SBI Unveils Cheaper Home Loans For 7th Pay Commission Awardees

New Delhi: To attract the beneficiaries of 7th Pay Commission, SBI has launched cheaper home loan schemes for defence and other government employees with instalment tenure extending up to 75 years of age.

It will offer two new home loan products ‘SBI Privilege Home Loan’ for government employees and ‘SBI Shaurya Home Loan’ for defence personnel without any processing fee.

“Under the new schemes, employees of central/state governments, defence forces, public sector banks, public sector enterprises of central government and other individuals with pensionable service will be offered home loans tailored to their specific needs,” State Bank of India (SBI) said in a statement.

The bank said the tailor-made products will help customers purchase a spacious or luxurious home without stretching their post-retirement finances.

The new product includes extending the repayment term till the borrower turns 75 years from the existing 70 years, and also a full waiver of processing fees, it said.

There will be a lower EMI burden post retirement and 0.05 per cent concession over the home loan interest.

“Benefit of lower interest rate as a concession of 5 bps (0.05 per cent) over the home loan card interest rate is available wherever check-off facility is extended by the government under tie-up arrangement with the bank,” SBI said.

Among others, customers of other banks or financial institutions will have an option to switch over their home loan outstanding balance to SBI.

“The launch of ‘SBI Privilege Home Loan’ and ‘SBI Shaurya Home Loan’ products is timed with the notification of 7th Pay Commission recommendations. Surplus income can thus be utilised by government employees and defence personnel towards purchase of new/better house,” SBI said.

Breaking: Former Chief Ministers are not entitled to Government Accommodation: SC [Read Judgment] By: LiveLaw News Network | August 1, 2016 8

The Supreme Court bench comprising of Justices Anil R Dave, NV Ramana and R Banumathi, in the case of Lok Prahari vs State of Uttar Pradesh, held that former Chief Ministers are not entitled to Government Accommodation. The Bench has also directed that any such possession of Government accommodation should be vacated within 2 months. With the above order, former UP Chief Ministers including Rajnath Singh, ND Tiwari, Mayawati, MS Yadav, Ram Naresh Yadav and Kalyan Singh will have to vacate the Government accommodation within two months. The Bench has considered the following Questions “Whether the writ petition filed in the public interest is maintainable and whether the writ Petitioner has locus standi to file the writ petition? Whether the Ex-Chief Ministers Residence Allotment Rules, 1997 are legal and valid?” The Bench has answered the first question as follows: “So far as the first issue is concerned, in our opinion, the petitioner has locus standi to file the writ petition. It has been submitted in the petition that the petitioner society is formed by retired civil servants, journalists and other persons who are residents of the State of U.P. and have no malafide intention behind filing the present petition and none of them has any personal grudge against any of the occupants of the government premises or any of the former Chief Ministers. In our opinion, when the petitioner society is challenging the validity of the 1997 Rules, whereby government bungalows have been allotted to former Chief Ministers, especially when there is an acute shortage of government premises, in our opinion, it cannot be said that the petitioner has no locus standi to file the present petition”. Regarding the Second Question the Bench held that the position of the Chief Minister and the Cabinet Ministers of the State cannot stand on a separate footing after they demit their office. Moreover, no other dignitary, holding constitutional post is given such a facility. “For the afore-stated reasons, the 1997 Rules are not fair, and more so, when the subject of “salary and allowances” of the ministers, is governed by Section 4 (1) (a) of the 1981 Act.”, said the Bench. “The 1981 Act deals with the salaries and perquisites to be given to all the Ministers, including the Chief Ministers. The said provisions are statutory, but the 1997 Rules are not statutory and they are only in the nature of executive instructions. If there is any variance in statutory provision and executive instruction, the statutory provision would always prevail”, the Bench added. Allowing the Petition the bench held that in view of the aforestated clear and unambiguous position, the 1997 Rules, which permit the former Chief Ministers to occupy government bungalows for life cannot be said to be valid. So the Government cannot permit any former Chief Minister to occupy any government bungalow or any government accommodation after 15 days from the date on which his term comes to an end. Finally the Court has directed that occupants shall hand over possession of the bungalows occupied by them within two months from today and the Government shall also recover appropriate rent from the occupants of the said bungalows for the period during which they were in unauthorized occupation of the said bungalows The Judgment came today, 20 months after reserving it, and 12 years after the petition was filed. Writ Petition (civil) No.657 of 2004, was heard at length only for a day on November 27, 2014, when the bench reserved its judgment. The petition was filed by Lok Prahari, an NGO, which is based in Lucknow. Its 20 members include retired IAS and IPS officers, Judges, technocrats, and others. Its General Secretary, Satya Narain Shukla, a retired civil servant with a background in law, argued the case himself, on behalf of the organisation. Shukla has no clue as to why it took so long for the Court to hear, and then deliver the verdict in the case. The petition prayed against the allotment of government bungalows to ex-CMs and other non-eligible organisations. Such a practice first began in Uttar Pradesh, and now governments in many northern states are doing the same, Shukla had once told Governance Now. The respondents in the case include both the State of Uttar Pradesh and the Union of India, apart from others. UOI was asked to assist the Court regarding the rules framed by the Centre with regard to allotment of accommodation, though they were not very relevant in this case. The other respondents include the six former chief ministers of Uttar Pradesh. They are N.T.Tiwari, Kalyan Singh, Ram Naresh Yadav, the present Union Home Minister, Rajnath Singh, Mayawati, and Mulayam Singh Yadav. Besides them, some organisations and trusts, whom the petitioner had alleged as undeserving of Government accommodation, were also arraigned as respondents. The petitioner’s contention in the case was that even if security is a consideration, the former CMs don’t require a palatial accommodation for the purpose. Senior advocates, PN Mishra and K Radhakrishnan had appeared for the respondents. Although the petition was listed before different benches 20 times after it was filed, and slated for final disposal a few times, it came to be heard by the current bench only on November 27, 2014. In one such hearings in 2013, the then Judge, Dr.B.

All you need to know about Exclusions in Your Health Insurance Policy?

Claim rejection is the most disappointing subject in a policy holder’s life. The customer starts loosing trust in the company and feels betrayed. They feel the company gives unrealistic reasons for rejecting their claims.

An insurance claim rejection results in a huge loss to customer, financially, because now they have to pay the medical expenses from their wallet. This usually happens to people who have less or no idea about what is included and excluded in their policy. To know the inclusions and exclusions, a policyholder should read the terms and conditions carefully.

Let’s understand what does a health insurance policy does not cover.

What are these exclusions?

In almost all cases, where claims are rejected, the main reason is lack of knowledge about the insurance policy. The claims are usually refused depending upon the points mentioned in the policy documents.

Most of the time, policyholders don’t bother to read the terms and condition that explain in detail the inclusions and exclusions. There are various clauses like waiting period or exclusion of pre-existing illness, which customers do not fully understand and in some cases do not bother to know. They simply view a health insurance policy as a product that will pay their medical bills and other related expenses. This mindset lands them in a huge financial mess during the time of medical emergencies.

The below article is drafted to enlighten you about the 4 important exclusions that almost every health insurance company has. Read below to know the details about these exceptions.



1. Pre-existing Illness

Nearly every company has this exclusion. Under this rule, most of the companies do not cover diseases that are already detected in the patient. Generally, pre-existing diseases are not covered for the initial few years (the exact years differ from company to company). For instance, if someone is suffering from kidney stone, then any medical expenses occurred due to kidney stone will not be covered for first few years.

This is the reason why it is said that one should buy health insurance as soon as possible, so that the initial few years are passed then you’ll be covered for a range of diseases.



2. First 30-90 days waiting period

Nearly every companies do not give cover for any treatment happened in 30-90 days of the policy taken, except medical expenses caused due to accident.



3. Permanent Exceptions



Permanent exclusions mean a list of illnesses that are never covered in health insurance policy for whole life. They are excluded from the coverage list of nearly every health insurance company in India.

Policyholders can get this list of permanent exclusions in the policy document that has a category with the name ‘Permanent Exclusions.’ Before buying a policy you are expected to read this list. Although nearly every company has the same list of exceptions, you must read it anyway. You can get this list on the company’s website.
Some of the common ‘Permanent Exclusions’ includes-

AIDS and diseases related to HIV
Dental treatment
Circumcision or s*x change operation
Birth control procedures, hormone replacement therapy, infertility etc.
Routine medical care, eye and ear examinations and cost of spectacles.


4. Waiting Period Concept for Chosen Diseases

No matter from which company you buy a health insurance policy, each of this policy has a ‘Waiting Period’ concept for a list of selected diseases. The chosen illnesses will not be covered for first few years, which is generally 2-4 years. For instance, if you buy a policy in 2014, the selected diseases will be covered in 2016 or 2018.

This is the most important point, which customers do not pay attention to. If they get hospitalized for the illness under the waiting period in the first year, the claim gets rejected. In this case, the policyholder blames the company for bluffing.

Some of the common illnesses which are part of the waiting period list are:

Dilation and Curettage
ENT Disorders & surgeries, Deviation and Sinusitis
Kidney Stone, Gall Bladder Stone
Arthritis, Spinal Disorders, Joint Replacement Surgery and Osteoporosis.
Cataract, Internal Tumors, Skin Tumors, Cysts.
The Bottom Line


Health insurance policy should be taken to make sure that you are covered from future problems. But most people buy insurance policy when a disease strikes them, and that’s when a health insurance policy won’t help you much. One should buy a policy when they are healthy and fit; to make sure they get covered for any long term medical issues.

32 important life lessons from 32 years
Sometimes so many questions accumulate in your head that you just have to find a way to release them. Olesya Novikova, a writer, journalist, blogger, and traveller, recently shared the life lessons which she has discovered over the 32 years of her life so far.

We thought we’d share Olesya’s thoughts with you — there’s a lot to think about here regardless of your age and experience.
Everyone has a fear. Even beautiful, talented, smart, and lucky people. We’re scared to start something new, to go out of our comfort zone, to take a risk, to do something that we never done before. We fear for our families, for our jobs, for our life, and for many other things as well. Fear will always exist. No matter how much experience, confidence, recognition, money or talent you have, you’ll be scared to a greater or lesser degree each time when you conquer a new height or do something new. But this is fine. This means you’re still alive. You have to keep going on. Go through and past your fear, and don’t try to get rid of it.
Changes will keep happening. Stability is illusory. We’re constantly on the move. We keep changing — outwardly and inwardly, and these processes don’t stop even for a second. A sane person doesn’t have the chance to pose the question — to change or not to change? He or she can only answer a different one: ’’Do I have control over these changes that are taking place, and to what extent?’’
’’Quickly’’ means ’’slowly, but without interruption.’’ There’s no need to do something quickly, intensely, or forcefully. Just do it regularly. The most important thing is to keep the rhythm going. Do it little by little, but constantly. And after some time, if you look at it from the outside, it will look like you did it quickly and efficiently.
Create more than you consume. Otherwise, you’ll be left with only a hopeless consumer lifestyle leading to no meaningful conclusion. ’’Everything is good, but there’s nothing good’’. A person must always create something, willingly and with love. This is a formula for good mental health. Curiously, this is the only way to enjoy the pleasure of consumption that won’t destroy the pleasure itself. You can consider this process as a spiritual version of having good metabolism.
’’Today’’ is what you did and thought yesterday, and ’’tomorrow’’ is what you do and think today. Repeat this phrase like a mantra for as long as you realize that no one else is responsible for the problems you come up against.
There are no guarantees at all. This is a basic rule of the universe which you need to take into account when making all your decisions and preparing all your plans.
The era of sacred knowledge is over. Now, it’s the era of informational hygiene. For several years already, knowledge hasn’t helped any of us achieve anything or attain a meaningful existence. The internet has devalued knowledge. The ability to concentrate on a given task without losing interest is now more important. And this skill is directly affected by the storm of information battering your mind at any given moment. The more verbal ’’garbage’’ is around, the weaker your concentration becomes. The more the thoughts of others circulate in your mind, the harder it is to hear your own voice. The online stream of information weakens your ability to discover yourself.
Joy and pleasure are not the same thing. We never experience real joy while eating a chocolate cake, drinking a glass of wine or smoking a cigarette. We don’t experience joy while buying new shoes or perfume. Let’s call things by their proper names — in these cases, we just get pleasure. And that’s another story. By its nature this feeling is very short-lived, and it’s inextricably linked to further dissatisfaction, boredom, satiety, and the desire for a new portion of pleasure. Don’t be afraid to give up pleasures, be afraid not to experience real joy.
Suffering exists. Buddha was right after all. Suffering exists. Everybody suffers. Both those who have nothing and those who have everything. Those who don’t suffer in the present will make the transition to a state of pain at a later date. Maybe because of the falling currency or because of a terrorist attack. Maybe because of finding out that someone doesn’t love him or her anymore. Or they’ll get upset because they don’t get a reply to a message they sent, or they don’t earn enough money, or for literally any other reason you can think of. Suffering exists. We will always find a reason to suffer. Just accept it, and do your best to ignore it.
Not everyone can be happy. Can everyone be happy? Yes, sure! But only in theory. In practice, only those who have disciplined their minds can be consistently happy, calm, balanced, and benevolent. Only those whose minds are trained and capable of not worrying about everything around them. Only those who manage to retain a sense of joy not only in agreeable circumstances but also in unpleasant situations. Otherwise, there’s an endless stream of events which will evoke only pain, irritation, and anxiety. And some situations are more serious than others. A person who reacts emotionally to every little incident can never be happy inside.
Joy means retaining a balance in your mind. If somebody had told me this five years ago, I would never have believed it. When you dream all day and night of finding your one true love, creating a family, a well-paid job, an opportunity to work for yourself, to travelk, you think that you know what joy is. At least, what your own joy is. Of course, you can’t always be satisfied with everything. Sometimes you suffer. And this is fine. The most important thing is that you know what to strive for. Looking at your dreams, you realize where your sense of enduring joy comes from. Joy is a state of complete peace of mind, which is achieved by overcoming the blind, automatic reactions of the mind to events. Practising a form of deep meditation is perhaps the only healthy way to discover and attain this state true maturity.
Know the importance of fruit and its physical effects. Fruit is not acidic, it’s alkaline. To divert into science for a second, all kinds of ripe fruit and vegetables have an alkaline reaction, helping to neutralise excess acid in your body. Things like meat, sugar, fat and dairy products have the opposite effect. Not many people know this — try googling it!
’’My body itself knows what is better for it’’ is one of the most insidious mind traps. An alcoholic’s body wants to drink; a smoker’s body dreams of a cigarette; our bodies are always hungry for chocolate and fries. How can the body know what is better? Our minds live by automatic responses that don’t let us make necessary changes; our bodies obey our habits and our chaotic impulses.
Food affects not only your body but also your mind. In the same way that alcohol significantly changes your consciousness, blunting it, certain kinds of food can have a similar effect, but it’s less pronounced and more unconscious. Food can slow down and refocus your thinking process. Moreover, it can weaken your control, your power of awareness, and your clarity of perception. A slightly ’’blurred’’ state of mind becomes a norm for you, so you forget what lightness and clarity actually mean. The most ’’clean’’ kinds of food are fresh fruit, vegetables, cereals, and that which is cooked with a minimum amount of oil, spices, and salt.
You need money only in order not to think about money. Money doesn’t solve the central question of humanity. It don’t make people happy. But the opportunity not to think about money, at least in everyday life, significantly releases energy for something else.
We have more similarities than differences. The value of personal uniqueness is greatly exaggerated. All the answers and solutions have already existed for a long time. In focusing on your own uniqueness, you don’t have the chance to push away your ego and perceive reality with all its real answers.
The best way to stop an addiction is not to have access to the thing your addicted to, at all. It’s impossible to drink one glass of wine if you’re an alcoholic. If you’re trying to quit smoking, you can’t still have a smoke from time to time. You’ll be constantly in a state of mental torture. You’ll go up and down. You’ll always have disruptions. This rule is immutable for all kinds of addiction.
You will never be fully prepared for change. We are never fully prepared for twists of fate or changes. There is always a strong ’’but...’’ and the temptation to postpone changes until a more favorable time. There is no point waiting for complete internal harmony. You just need to make a decision, relying on the thought that ’’it’s high time’’ to get things done.
Life is a book where the first chapters weren’t written by you. Sometimes even the subsequent chapters aren’t either. We’re composed of beliefs and we make up models of the world around us. And this world isn’t just abstract. It’s a concrete office, a house, a street — the places where we spend our life. It’s our friends, colleagues, parents, and the salespeople whom we meet every evening. It’s a news feed on social networks and so-called Facebook friends. We automatically absorb the opinions, positions, and viewpoints of other people. We imbibe them along with the air, regardless of whether we agree with them or not. And when we don’t agree, it’s also a moment of automatic denial. In childhood, this process was completely out of our control. The essence of your personality was forged by other people, and parental input (if it was ever there) wasn’t dominant in this. What and who you consider yourself to be and what you should be afraid to lose, according to some psychologists, is just a mosaic of your environment. There is nothing to lose. Isn’t that great news? At least in that case, you can redraw everything however you like.
A result is a bunch of attempts at something. It’s not a single well-aimed shot. And it’s certainly not just good fortune.
What helped you at one stage may one day prevent you from going on to the next stage. Sometimes it’s important to give up that which has helped you in the past. Here’s an example: rules for small businesses don’t work for huge corporations. It’s impossible to grow without giving up some of the rules, even if they helped you to grow up yesterday. This also applies to your personality, a person’s values, and their plans.
Outside of your comfort zone, there is a discomfort zone. And there’s no flowers and chocolates there. But you have to go there anyway if you want to achieve something.
There is no life without a purpose. The only question is whether you create these purposes yourself or leave it to your instincts to decide them for you.
Laziness doesn’t exist. There are unloved activities, there’s such a thing as a lack of energy and a lack of wide vision and ability to be excited about new perspectives. But there is no such thing as laziness.
You can’t find yourself; you can only create yourself. There is nothing and nobody to look for. You’re always here, in the here and now. Your path is what you have under your feet right now, nothing more — it’s not anywhere else. You can only distinguish between the right path and the wrong one by using your awareness. You pave small, but definite goals. If these goals are determined by others, or if they chaotically grow as a result of duty, it’s not your path. It’s just a bunch of separate episodes of your life.
You don’t need alcohol. At all.
Your unrealized potential will hurt you one day. It’s useless to hide this fact and instead stick inside your comfort zone. As they say, you are responsible for the talent that has been entrusted to you.
Banks should pay you, but not vice versa. This is the only possible way to be financially healthy. Never, never, never buy anything that you haven’t earned enough to pay for. Never. Especially if you want something big. We pay banks not only our money but also our energy. As a result, you don’t have the energy to take that risk and make adventurous plans. Breaking out from such a situation once that decision is taken is hardly going to be possible.
You need to learn how to work under pressure, and how to relax. Every movement requires exertion. If you make this move reluctantly and out of necessity, you’ll spend twice as much energy. In this case, you spend some energy on the physical and mental effort, and the mental stress saps the rest of your energy. That’s why you need to learn how to deal with stress when it appears and how to love it. If you сan put yourself under strain voluntarily, considering it only something positive, you’ll expend much less energy. The second part of success is the ability to relax, to accept things as they are, to let go of your expectations. You can’t move on if you only know how to be stressed, but don’t know how to relax.
’’Yes’’ and ’’no’’ are two answers that you need to learn as soon as possible. Learn how to say ’’yes’’ to situations and people in spite of the absence of guarantees, internal readiness, and changing circumstances. Learn how to say ’’no’’ first of all to yourself: to your weaknesses, your fears, and your selfishness. And only much later, learn how to say ’’no’’ to others.
There’s a difference between great things and good things. The latter you forget about, the former you don’t. A truly creative person is different from someone who simply does his job well. Creators put their tasks above themselves, dissolving their egos in the process. They work consciously and with love, not because of a sense of duty or a lack of choice. A marketer can be a true musician while a proper musician can be just a mediocre craftsman for their entire life.
Every sign that you meet on your way through life can be interpreted in at least three different ways. 1. Maybe this is a real sign! 2. Perhaps there are no signs at all. 3. Maybe this is a test. Maybe fate just attempted to knock you out of your stride by testing the sincerity of your intentions and your decisions.

List of Taxable Elements of Pay and Allowance

Taxable Elements of Pay : Provisions are applicable equally for monthly payment of Allowances as well as arrears for the said head of Pay/Allowances.

Non-Taxable Elements of Pay : Salary for this purpose includes Pay in Pay Band + Grade Pay + MSP (w.e.f. 01 Sep 08) + DA + NPA (if any).

SL. NO. TAXABLE ELEMENTS OF PAY

1 Pay in the Pay Band
2 Grade Pay
3 Military Service Pay
4 Dearness Allowance
5 Non-Practicing Allowance (if any)
6 Hazard/Special Hazard Pay
7 Para Allowance/Para Reserve Allowance/Special Commando Allowance
8 City Compensatory Allowance
9 Deputation (Duty) Allowance (If any)
10 Reimbursement of Furniture
11 Reimbursement of Water
12 Reimbursement of Electricity
13 Technical Allowance
14 Qualification Pay
15 Special Action Group Allowance (on posting to National Security Gaurd)
16 Technical Pay
17 Language Allowance
18 Qualification Grant
19 Language Award
20 Flying Allowance
21 Leave Encashment on LTC
22 Specialist Allowance
23 Test Pilot Allowance
24 Instructor Allowance
25 Flight Test Allowance
26 Security Allowance
27 Strategic Force Allowance


SL NO. NON-TAXABLE ELEMENT OF PAY AUTHORITY LIMIT OF EXEMPTION

1 Gallantary Award A.O. 46/79;U/S 10 (18)(i) of IT Actsw.e.f. 1947 Fully Exempt
2 Entertainment Allowance U/S 16 (ii) of IT Act w.e.f.01/04/81 A sums equal to1/5th of salary(excluding any allowance/benefit) orRs.5000/- per annum whichever isless.
3 Leave Travel Concession (LTC) U/S 10 (5) of IT Act w.e.f.01/04/89 Actual Expenditure upto the limit of entitlement
4 Foreign Allowance U/S 10 (7) of IT Act Fully Exempt
5 Bhutan Compensatory Allowance (BCA) AO 395/74and U/S 10(7) of IT Act Fully Exempt
6 Servant Wages Allowance along with BCA AO 395/74 and U/S 10 (7) of IT Act Fully Exempt
7 Purchase of Crockery/Cutlery/Glassware U/S 10 (7) of IT Act Fully Exempt
8 Outfit allowance on posting to Embassy U/S 10 (7) of IT Act Fully Exempt
9 Arrears of Cash Grant – Foreign Allowance (Nepal) U/S 10 (7) of IT Act Fully Exempt
10 Myanmar Allowance U/S 10 (7) of IT Act Fully Exempt
11 Representation Grant for use of crockery set U/S 10 (7) of Act Fully Exempt
12 Encashment of Leave on retirement whether on superannuation/voluntary retirement/release/invalidment etc. U/S 10 (10AA) (i) of IT Act w.e.f. 01/04/78 Fully Exempt
13 House Rent Allowance/House Rent Reimbursement (HRA/HRR) U/S 10 (13A) of IT Act w.e.f.06/10/1964;
Limit of exemption as per Rule 2A of IT Rules *Quantum of exemption is least of the following – a) For Bombay/Kolkata/Delhi Chennai i) Allowance actually received. ii) Rent paid in excess of 10% of salary iii) 50% of salary b) For other cities i) Allowance actually received. ii) Rent paid in excess of 10% of salary. iii) 40% of salary
14 Children Education Allowance U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl No.5 of the IT Rules Rs.100/- per month per child upto a maximum of 2 children.
15 Hostel Subsidy U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl No.6 of the IT Rules, Rs.300/- per month per child upto a maximum of 2 children
16 Siachen Allowance U/S 10 (14) (ii) of IT Act and Rule 2BB (2) –Table Sl No.1 (II) of the IT Rules Rs.7000/ per month w.e.f. 01/08/1997
17 Special Compensatory (Remote Locality) Allowance U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.2 of the IT Rules Category I – SCA ‘A’ – Rs.1300/- per month Category III – SCA ‘B’ – Rs.1050/- per month. Category IV – SCA ‘C’ –Rs.750/- per month. Category VI – SCA ‘D’ – Rs.200/- per month.
18 Compensatory Field Area Allowance (CFAA) U/S 10 (14) (ii) of IT
Act and Rule 2BB (2) – Table Sl No.7 of the IT Rules Rs.2600/- per month w.e.f.01/05/1999
19 Compensatory Modified Field Area Allowance (CMFAA) U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl No.8 of the IT Rules Rs.1000/- per month w.e.f. 01/05/1999
20 Any Special Allowance in the nature of Counter Insurgency Allowance (SCCIA) U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.9 of the IT Rules Rs.3900/- per month w.e.f. 01/05/1999
21 Transport Allowance granted to meet expenditure for the purpose of commuting between place of residence and duty U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.10 of the IT Rules For whole of India – Rs.1600/- per month
22 Transport Allowance granted to a blind or orthopedically handicapped employee with disability of lower extremities to meet expenditure for the purpose of commuting between place of residence and duty U/S 10 (14) (ii) of IT Act and Rule For Whole of India – Rs.3200/- per month 2BB (2) – Table Sl.No.11 of the IT Rules
23 High Altitude Uncongenial Climate Allowance (HAUCA) U/S 10 (14) (ii) of IT Act and Rule 2BB (2) Table Sl.No.13 of the IT Rules For areas of (a)Altitude of 9000 to 15000 feet (HAUCA ‘I) – Rs.1060/- per month w.e.f. 01/05/1999 (b)Altitude above 15000 feet (HAUCA ‘II’ & ‘III) – Rs.1600/- per month w.e.f. 01/05/1999.
24 Highly Active Field Area Allowance (HAFA) U/S 10 (14) (ii) of IT Act and Rule 2BB (2) –Table Sl.No.14 of the IT Rules Rs.4200/- per month
25 Island (duty) Allowance granted to the members of Armed Forces U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table Sl.No.15 of the IT Rules. For Andaman & Nicobar and Lakshadweep group of islands – Rs.3250/- per month inserted w.e.f. 29/02/2000.
26 Outfit Allowance (Initial/Renewal) U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of IT Rules. Fully Exempt
27 Compensation for the change of uniform U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of the IT Rules Fully Exempt
28 Kit Maintenance Allowance U/S 10 (14) (i) of IT Act and Rule 2 BB (1) (f) of the IT Rules Fully Exempt
29 Uniform Allowance (MNS) U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of the IT Rules Fully Exempt
30 Special Winter Uniform Allowance U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of the IT Rules Fully Exempt
31 Reimbursement of Medical Expenses U/S 17 (2) (viii) (v) of IT Act Actual expenditure upto Rs.15000/- per annum.
32 Any payment from Provident Fund U/S 10 (11) of IT Act Fully Exempt
33 Payment of Compensation – Disability Pension CBDT F.No. 200/51/99- ITA1 dated 02 Jul 2001 Fully Exempt.
DISCLAIMER: The above provisions are with the understanding and interpretation of IT Act 1961/IT Rules as amended and instructions issued by CBDT from time to time. Rules, provisions, further amendments and clarifications are issued by IT department/CBDT only and this office does not have any role in framing the same except IT deductions at source with reference to them.

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