The document defines key terms related to pay rules such as substantive pay, special pay, personal pay, presumptive pay, cadre, honorarium, and joining time. It provides details on fixation of pay on promotion, reversion, restoration, and surplus. Joining time allowed is up to 30 days depending on distance traveled, with preparation time of 6 days and travel time calculated based on mode of transportation. Exceptions to joining time rules are also outlined.
The document discusses various types of pay and allowances for railway employees in India. It defines pay as the monthly amount drawn by an employee for the post held, including overseas pay, special pay, and personal pay. It describes different kinds of pay such as average pay, officiating pay, overseas pay, personal pay, presumptive pay, substantive pay, and special pay. It also discusses various allowances such as dearness allowance, house rent allowance, transport allowance, non-practicing allowance, nursing allowance, and washing allowance. It provides rates and eligibility criteria for these allowances. In the end, it briefly mentions conveyance allowance and mileage allowance for railway employees.
This document summarizes key aspects of the Payment of Gratuity Act, 1972 including definitions of gratuity, continuous service, eligibility requirements, nomination process, application process, penalties, and calculation of gratuity for different employee types. Gratuity is a lump sum retirement benefit paid by employers to employees with 5 or more years of continuous service. It must be paid within 30 days and has a maximum limit of Rs. 10 lakh. Employers with over 500 employees must register and insure gratuity payments.
The document discusses various types of pay and allowances for railway employees in India. It defines pay as the monthly amount drawn by an employee, including basic pay, overseas pay, special pay, and personal pay. It describes different types of pay such as average pay, officiating pay, overseas pay, personal pay, presumptive pay, substantive pay, and special pay. The document also discusses revised pay structures introduced by the 6th Central Pay Commission. Finally, it lists various allowances railway employees are entitled to, including dearness allowance, house rent allowance, transport allowance, non-practicing allowance, and nursing allowances.
The document discusses the key aspects of gratuity as per the Payment of Gratuity Act, 1972. It provides definitions for gratuity, continuous service, and eligibility criteria. It states that gratuity is payable for continuous service of 5 years or more (or in case of death/disablement) and the maximum amount is Rs. 10 lakhs. The document outlines procedures for nomination, application for gratuity, penalties for non-compliance, and methods to calculate gratuity for different types of employees.
- Salaries received from employment are taxable under the head "income from salaries". This includes basic pay, bonuses, commissions, allowances, perks provided by the employer, and retirement benefits like pension and gratuity (subject to exemptions).
- Certain allowances and benefits are fully or partially tax exempt such as leave travel concession, medical reimbursements, rent free accommodation, interest free loans, etc. as per specified limits and conditions.
- The valuation and tax treatment of various types of non-monetary perquisites like cars, household employees, education, etc. is explained based on factors like employee category, location, and actual usage.
- Common deductions available from salary income include standard deduction,
Dr. P. Ravichandran has listed his academic and professional qualifications. He provides information on the different heads of income under the Income Tax Act, including salary, house property, business/profession, capital gains, and other sources. He notes that income is first computed under these heads and then adjustments are made for set-off losses before determining total income. The document then focuses on income from salary, providing details on what constitutes salary and allowable deductions. It discusses various forms of retirement benefits like leave encashment, gratuity, pension, and their tax treatment.
The document discusses various types of pay and allowances for railway employees in India. It defines pay as the monthly amount drawn by an employee for the post held, including overseas pay, special pay, and personal pay. It describes different kinds of pay such as average pay, officiating pay, overseas pay, personal pay, presumptive pay, substantive pay, and special pay. It also discusses various allowances such as dearness allowance, house rent allowance, transport allowance, non-practicing allowance, nursing allowance, and washing allowance. It provides rates and eligibility criteria for these allowances. In the end, it briefly mentions conveyance allowance and mileage allowance for railway employees.
This document summarizes key aspects of the Payment of Gratuity Act, 1972 including definitions of gratuity, continuous service, eligibility requirements, nomination process, application process, penalties, and calculation of gratuity for different employee types. Gratuity is a lump sum retirement benefit paid by employers to employees with 5 or more years of continuous service. It must be paid within 30 days and has a maximum limit of Rs. 10 lakh. Employers with over 500 employees must register and insure gratuity payments.
The document discusses various types of pay and allowances for railway employees in India. It defines pay as the monthly amount drawn by an employee, including basic pay, overseas pay, special pay, and personal pay. It describes different types of pay such as average pay, officiating pay, overseas pay, personal pay, presumptive pay, substantive pay, and special pay. The document also discusses revised pay structures introduced by the 6th Central Pay Commission. Finally, it lists various allowances railway employees are entitled to, including dearness allowance, house rent allowance, transport allowance, non-practicing allowance, and nursing allowances.
The document discusses the key aspects of gratuity as per the Payment of Gratuity Act, 1972. It provides definitions for gratuity, continuous service, and eligibility criteria. It states that gratuity is payable for continuous service of 5 years or more (or in case of death/disablement) and the maximum amount is Rs. 10 lakhs. The document outlines procedures for nomination, application for gratuity, penalties for non-compliance, and methods to calculate gratuity for different types of employees.
- Salaries received from employment are taxable under the head "income from salaries". This includes basic pay, bonuses, commissions, allowances, perks provided by the employer, and retirement benefits like pension and gratuity (subject to exemptions).
- Certain allowances and benefits are fully or partially tax exempt such as leave travel concession, medical reimbursements, rent free accommodation, interest free loans, etc. as per specified limits and conditions.
- The valuation and tax treatment of various types of non-monetary perquisites like cars, household employees, education, etc. is explained based on factors like employee category, location, and actual usage.
- Common deductions available from salary income include standard deduction,
Dr. P. Ravichandran has listed his academic and professional qualifications. He provides information on the different heads of income under the Income Tax Act, including salary, house property, business/profession, capital gains, and other sources. He notes that income is first computed under these heads and then adjustments are made for set-off losses before determining total income. The document then focuses on income from salary, providing details on what constitutes salary and allowable deductions. It discusses various forms of retirement benefits like leave encashment, gratuity, pension, and their tax treatment.
1) Income from salary includes any remuneration received for services rendered to an employer.
2) Key allowances like DA, HRA are fully taxable while some allowances receive partial exemptions.
3) Perquisites provided by employers are also taxed, including rent-free housing, cars, interest-free loans, etc. Valuation methods differ based on type of perquisite.
This document discusses the taxation of salary income in India. It defines salary broadly under section 17 to include monetary and non-monetary payments from employment. Salary is taxable either on a due or receipt basis, whichever is earlier. Allowances are generally taxable but some like House Rent Allowance and special allowances are partly exempt. Retirement benefits like gratuity and pension are taxable with certain exemptions. The key aspects covered are the scope and meaning of salary, deductions allowed, taxation of various employment-related payments and benefits, and important concepts around employer-employee relationships and place of accrual.
This document discusses salary and taxation under sections 15, 16 and 17 of India's income tax law. It defines salary and various components that constitute salary such as wages, annuity, pension, gratuity, fees, commissions, perquisites, profits and salary advances. It discusses the tax treatment of various allowances like house rent allowance, travel allowance, entertainment allowance, tuition fees allowance, and medical reimbursement. It also covers income from retirement benefits such as pension, commuted pension, leave encashment, gratuity, retrenchment compensation and voluntary retirement compensation. It provides details on tax exemptions and taxable portions for these retirement incomes.
Various topics are touched upon under the UAE labour law. Such as Overtime, compensatory off, salary for work on public holiday and friday, Leaves, Gratuity, medical insurance, division of salary, full and final settlement.
The document discusses various provisions related to income from salaries under the Income Tax Act. It provides definitions and key aspects related to salaries such as the charging section, place of accrual and taxability of various allowances.
Allowances are discussed in detail and classified into categories such as house rent allowance, specified allowances, entertainment allowance and fully taxable allowances. Exemption limits and calculation methods for house rent allowance are provided. Specified allowances that are exempt up to the amount spent or up to specified limits are outlined.
Retirement benefits, deductions and the overall framework for computation of income from salaries are summarized at a high level.
The document outlines the compensation breakdown for a Celebrity and Graphic Executive, including a base salary of Rs. 149,110 annually (Rs. 12,426 per month), fixed allowances totaling Rs. 10,786 per month, and retirement benefits including provident fund and gratuity. It details the components that make up the total cost to the company of Rs. 149,110 annually and provides information on taxation and how performance appraisals and salary revisions will be conducted.
The document discusses various aspects of salary income that are taxable under the head "Salaries" in India. It provides details on the tax treatment of items like basic salary, allowances, bonuses, leave encashment, pension, provident fund, and perquisites. Some key points covered are:
- Salary is taxable on a due or receipt basis, whichever is earlier.
- Allowances like DA, HRA and perquisites are included in taxable salary after any applicable exemptions.
- Leave encashment, gratuity and pension receive partial or full tax exemption depending on if the employee is in government or private sector.
- Perquisites provided to employees like rent-free housing and cars are
This document discusses various types of salary income that are taxable under Section 15-17 of the Income Tax Act of 1961. It defines salary broadly to include both monetary and non-monetary payments from an employer. It outlines the tax treatment of various allowances that may be received as part of salary, including which allowances are fully taxable, partially exempted, or fully exempted. It provides examples to illustrate how to compute the taxable and exempted portions of house rent allowance and children education allowance.
The Payment of Gratuity Act of 1972 provides a scheme for gratuity payments to employees in India. Key points:
- It applies to employees of factories, mines, ports and other establishments with 10+ employees.
- Gratuity is a lump sum reward for past service paid when employment ends. It is calculated as 15 days wages for each completed year of service (up to Rs. 10 lakhs).
- If an employee dies, gratuity is paid to their nominee or legal heirs. Employers must determine and notify eligible persons of gratuity amounts within 30 days. Disputes are resolved by controlling authorities through inquiry and appeal processes.
1. Salary is remuneration received periodically for services rendered as a result of an employment contract. TDS or tax deducted at source is income tax deducted from salary payments.
2. To calculate TDS, the total gross salary is determined, exemptions are subtracted to get the taxable salary, and annual taxable income is projected. Deductions are then subtracted to get the total taxable income.
3. Based on the tax slabs, the annual tax liability is calculated. The monthly TDS amount is the annual tax divided by 12 months.
This document discusses the definition and taxation of salary under Indian income tax law. It defines salary as remuneration received periodically for services rendered through an express or implied contract. Salary can be received from one or more employers and includes both cash and non-cash remuneration. It discusses the tax treatment of various salary components such as allowances, perquisites, and reimbursements. It also provides details on exemptions available for certain allowances based on the type and amount.
The document discusses various aspects of salaries under the Income Tax Act such as:
1) It defines what constitutes salary and includes wages, pension, gratuity, fees, commissions, perquisites, advance salary, leave encashment etc.
2) It discusses deductions available from salaries like entertainment allowance, tax on employment, and various retirement benefits like gratuity, pension, commuted pension that are taxable or exempt.
3) It provides details on how to treat various salary components like HRA, transport allowance, education allowance, perquisites, interest-free loans for computing taxable income from salaries.
1. The document discusses various principles related to taxation of salary income under different heads such as basic salary, bonuses, allowances, perquisites, retirement benefits like gratuity, pension, and provident fund.
2. It provides guidance on topics such as calculation of relief under section 89(1), treatment of various retirement benefits and allowances, exemption limits for HRA, computation of perquisite value for rent free accommodation and other assets provided by employer.
3. Important notes are given around topics like treatment of salary for 13 months or more than one financial year, assumptions if details are not provided, exemption limits for different retirement benefits and their applicability.
This document discusses income from salaries under the Indian Income Tax Act. It defines salary and outlines what types of income fall under the salaries head according to sections 15-17 of the Act. It provides explanations and examples of various salary-related concepts such as foreign salary, tax-free salary, deductions by employers, and forms of salary like leave salary, pension, gratuity, and allowances. The document also discusses important points regarding salaries and defines key terms.
Gratuity is a lump sum payment given to employees in recognition of long and continuous service. It is paid when an employee leaves a job after working for at least 5 years. [1] Gratuity is calculated based on an employee's salary and length of service. [2] The Payment of Gratuity Act of 1972 governs gratuity in India and applies to companies with 10 or more employees. [3] Gratuity received is partially tax exempt depending on the type of employer and number of years served.
Lecture 10 Income from Salary.pptx third year lawVikasWadmare1
This document discusses principles of taxation related to income from salary in India. It covers:
1) Key sections of the Income Tax Act (15-17) that deal with salary income and its chargeability. Salary includes payments from employer as well as some perquisites.
2) Common components of salary like basic pay, dearness allowance, bonuses, pensions, leave encashment and their tax treatment.
3) Exemptions available on leave encashment for government vs non-government employees.
4) Taxability of various allowances like HRA, entertainment allowance, academic allowance and conveyance allowance.
The document discusses rules for pay fixation in the Indian civil service. Key points:
- Pay fixation rules were revised in 1989 and again in 2008 after the 6th Central Pay Commission's recommendations.
- Pay now consists of a pay band and grade pay. On promotion, pay is fixed by granting one increment in the existing pay band plus the higher grade pay.
- Government employees have the option to fix pay from the date of promotion or date of next increment in the lower grade. This allows them to receive two increments on the date of next increment.
- Other situations like appointment on the same pay scale or ex-cadre posts also have rules for pay fixation outlined in the Fundamental Rules.
This document discusses various components of employee compensation, including basic salary, allowances, incentives, perks, and benefits. It provides definitions and examples for each category. Basic salary is a fixed amount paid for work performed. Allowances are additional payments for specific needs or expenses. Incentives are performance-linked rewards to improve motivation and productivity. Perks are extra benefits beyond standard compensation. The Payment of Bonus Act of 1965 governs bonus payments in India to reward employee contributions.
This document provides a summary of key concepts in Indian income tax law. It defines terms like previous year, assessment year, assessee and the different heads of income. It discusses exemptions for items like leave encashment, gratuity and compensation received under voluntary retirement schemes. It also covers deductions available for house rent allowance and taxable allowances and perquisites for employees. It outlines income tax slabs and rates for individual taxpayers below 65 years of age, resident women and senior citizens.
How To Cultivate Community Affinity Throughout The Generosity JourneyAggregage
This session will dive into how to create rich generosity experiences that foster long-lasting relationships. You’ll walk away with actionable insights to redefine how you engage with your supporters — emphasizing trust, engagement, and community!
1) Income from salary includes any remuneration received for services rendered to an employer.
2) Key allowances like DA, HRA are fully taxable while some allowances receive partial exemptions.
3) Perquisites provided by employers are also taxed, including rent-free housing, cars, interest-free loans, etc. Valuation methods differ based on type of perquisite.
This document discusses the taxation of salary income in India. It defines salary broadly under section 17 to include monetary and non-monetary payments from employment. Salary is taxable either on a due or receipt basis, whichever is earlier. Allowances are generally taxable but some like House Rent Allowance and special allowances are partly exempt. Retirement benefits like gratuity and pension are taxable with certain exemptions. The key aspects covered are the scope and meaning of salary, deductions allowed, taxation of various employment-related payments and benefits, and important concepts around employer-employee relationships and place of accrual.
This document discusses salary and taxation under sections 15, 16 and 17 of India's income tax law. It defines salary and various components that constitute salary such as wages, annuity, pension, gratuity, fees, commissions, perquisites, profits and salary advances. It discusses the tax treatment of various allowances like house rent allowance, travel allowance, entertainment allowance, tuition fees allowance, and medical reimbursement. It also covers income from retirement benefits such as pension, commuted pension, leave encashment, gratuity, retrenchment compensation and voluntary retirement compensation. It provides details on tax exemptions and taxable portions for these retirement incomes.
Various topics are touched upon under the UAE labour law. Such as Overtime, compensatory off, salary for work on public holiday and friday, Leaves, Gratuity, medical insurance, division of salary, full and final settlement.
The document discusses various provisions related to income from salaries under the Income Tax Act. It provides definitions and key aspects related to salaries such as the charging section, place of accrual and taxability of various allowances.
Allowances are discussed in detail and classified into categories such as house rent allowance, specified allowances, entertainment allowance and fully taxable allowances. Exemption limits and calculation methods for house rent allowance are provided. Specified allowances that are exempt up to the amount spent or up to specified limits are outlined.
Retirement benefits, deductions and the overall framework for computation of income from salaries are summarized at a high level.
The document outlines the compensation breakdown for a Celebrity and Graphic Executive, including a base salary of Rs. 149,110 annually (Rs. 12,426 per month), fixed allowances totaling Rs. 10,786 per month, and retirement benefits including provident fund and gratuity. It details the components that make up the total cost to the company of Rs. 149,110 annually and provides information on taxation and how performance appraisals and salary revisions will be conducted.
The document discusses various aspects of salary income that are taxable under the head "Salaries" in India. It provides details on the tax treatment of items like basic salary, allowances, bonuses, leave encashment, pension, provident fund, and perquisites. Some key points covered are:
- Salary is taxable on a due or receipt basis, whichever is earlier.
- Allowances like DA, HRA and perquisites are included in taxable salary after any applicable exemptions.
- Leave encashment, gratuity and pension receive partial or full tax exemption depending on if the employee is in government or private sector.
- Perquisites provided to employees like rent-free housing and cars are
This document discusses various types of salary income that are taxable under Section 15-17 of the Income Tax Act of 1961. It defines salary broadly to include both monetary and non-monetary payments from an employer. It outlines the tax treatment of various allowances that may be received as part of salary, including which allowances are fully taxable, partially exempted, or fully exempted. It provides examples to illustrate how to compute the taxable and exempted portions of house rent allowance and children education allowance.
The Payment of Gratuity Act of 1972 provides a scheme for gratuity payments to employees in India. Key points:
- It applies to employees of factories, mines, ports and other establishments with 10+ employees.
- Gratuity is a lump sum reward for past service paid when employment ends. It is calculated as 15 days wages for each completed year of service (up to Rs. 10 lakhs).
- If an employee dies, gratuity is paid to their nominee or legal heirs. Employers must determine and notify eligible persons of gratuity amounts within 30 days. Disputes are resolved by controlling authorities through inquiry and appeal processes.
1. Salary is remuneration received periodically for services rendered as a result of an employment contract. TDS or tax deducted at source is income tax deducted from salary payments.
2. To calculate TDS, the total gross salary is determined, exemptions are subtracted to get the taxable salary, and annual taxable income is projected. Deductions are then subtracted to get the total taxable income.
3. Based on the tax slabs, the annual tax liability is calculated. The monthly TDS amount is the annual tax divided by 12 months.
This document discusses the definition and taxation of salary under Indian income tax law. It defines salary as remuneration received periodically for services rendered through an express or implied contract. Salary can be received from one or more employers and includes both cash and non-cash remuneration. It discusses the tax treatment of various salary components such as allowances, perquisites, and reimbursements. It also provides details on exemptions available for certain allowances based on the type and amount.
The document discusses various aspects of salaries under the Income Tax Act such as:
1) It defines what constitutes salary and includes wages, pension, gratuity, fees, commissions, perquisites, advance salary, leave encashment etc.
2) It discusses deductions available from salaries like entertainment allowance, tax on employment, and various retirement benefits like gratuity, pension, commuted pension that are taxable or exempt.
3) It provides details on how to treat various salary components like HRA, transport allowance, education allowance, perquisites, interest-free loans for computing taxable income from salaries.
1. The document discusses various principles related to taxation of salary income under different heads such as basic salary, bonuses, allowances, perquisites, retirement benefits like gratuity, pension, and provident fund.
2. It provides guidance on topics such as calculation of relief under section 89(1), treatment of various retirement benefits and allowances, exemption limits for HRA, computation of perquisite value for rent free accommodation and other assets provided by employer.
3. Important notes are given around topics like treatment of salary for 13 months or more than one financial year, assumptions if details are not provided, exemption limits for different retirement benefits and their applicability.
This document discusses income from salaries under the Indian Income Tax Act. It defines salary and outlines what types of income fall under the salaries head according to sections 15-17 of the Act. It provides explanations and examples of various salary-related concepts such as foreign salary, tax-free salary, deductions by employers, and forms of salary like leave salary, pension, gratuity, and allowances. The document also discusses important points regarding salaries and defines key terms.
Gratuity is a lump sum payment given to employees in recognition of long and continuous service. It is paid when an employee leaves a job after working for at least 5 years. [1] Gratuity is calculated based on an employee's salary and length of service. [2] The Payment of Gratuity Act of 1972 governs gratuity in India and applies to companies with 10 or more employees. [3] Gratuity received is partially tax exempt depending on the type of employer and number of years served.
Lecture 10 Income from Salary.pptx third year lawVikasWadmare1
This document discusses principles of taxation related to income from salary in India. It covers:
1) Key sections of the Income Tax Act (15-17) that deal with salary income and its chargeability. Salary includes payments from employer as well as some perquisites.
2) Common components of salary like basic pay, dearness allowance, bonuses, pensions, leave encashment and their tax treatment.
3) Exemptions available on leave encashment for government vs non-government employees.
4) Taxability of various allowances like HRA, entertainment allowance, academic allowance and conveyance allowance.
The document discusses rules for pay fixation in the Indian civil service. Key points:
- Pay fixation rules were revised in 1989 and again in 2008 after the 6th Central Pay Commission's recommendations.
- Pay now consists of a pay band and grade pay. On promotion, pay is fixed by granting one increment in the existing pay band plus the higher grade pay.
- Government employees have the option to fix pay from the date of promotion or date of next increment in the lower grade. This allows them to receive two increments on the date of next increment.
- Other situations like appointment on the same pay scale or ex-cadre posts also have rules for pay fixation outlined in the Fundamental Rules.
This document discusses various components of employee compensation, including basic salary, allowances, incentives, perks, and benefits. It provides definitions and examples for each category. Basic salary is a fixed amount paid for work performed. Allowances are additional payments for specific needs or expenses. Incentives are performance-linked rewards to improve motivation and productivity. Perks are extra benefits beyond standard compensation. The Payment of Bonus Act of 1965 governs bonus payments in India to reward employee contributions.
This document provides a summary of key concepts in Indian income tax law. It defines terms like previous year, assessment year, assessee and the different heads of income. It discusses exemptions for items like leave encashment, gratuity and compensation received under voluntary retirement schemes. It also covers deductions available for house rent allowance and taxable allowances and perquisites for employees. It outlines income tax slabs and rates for individual taxpayers below 65 years of age, resident women and senior citizens.
How To Cultivate Community Affinity Throughout The Generosity JourneyAggregage
This session will dive into how to create rich generosity experiences that foster long-lasting relationships. You’ll walk away with actionable insights to redefine how you engage with your supporters — emphasizing trust, engagement, and community!
karnataka housing board schemes . all schemesnarinav14
The Karnataka government, along with the central government’s Pradhan Mantri Awas Yojana (PMAY), offers various housing schemes to cater to the diverse needs of citizens across the state. This article provides a comprehensive overview of the major housing schemes available in the Karnataka housing board for both urban and rural areas in 2024.
A Guide to AI for Smarter Nonprofits - Dr. Cori Faklaris, UNC CharlotteCori Faklaris
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Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
UN WOD 2024 will take us on a journey of discovery through the ocean's vastness, tapping into the wisdom and expertise of global policy-makers, scientists, managers, thought leaders, and artists to awaken new depths of understanding, compassion, collaboration and commitment for the ocean and all it sustains. The program will expand our perspectives and appreciation for our blue planet, build new foundations for our relationship to the ocean, and ignite a wave of action toward necessary change.
Combined Illegal, Unregulated and Unreported (IUU) Vessel List.Christina Parmionova
The best available, up-to-date information on all fishing and related vessels that appear on the illegal, unregulated, and unreported (IUU) fishing vessel lists published by Regional Fisheries Management Organisations (RFMOs) and related organisations. The aim of the site is to improve the effectiveness of the original IUU lists as a tool for a wide variety of stakeholders to better understand and combat illegal fishing and broader fisheries crime.
To date, the following regional organisations maintain or share lists of vessels that have been found to carry out or support IUU fishing within their own or adjacent convention areas and/or species of competence:
Commission for the Conservation of Antarctic Marine Living Resources (CCAMLR)
Commission for the Conservation of Southern Bluefin Tuna (CCSBT)
General Fisheries Commission for the Mediterranean (GFCM)
Inter-American Tropical Tuna Commission (IATTC)
International Commission for the Conservation of Atlantic Tunas (ICCAT)
Indian Ocean Tuna Commission (IOTC)
Northwest Atlantic Fisheries Organisation (NAFO)
North East Atlantic Fisheries Commission (NEAFC)
North Pacific Fisheries Commission (NPFC)
South East Atlantic Fisheries Organisation (SEAFO)
South Pacific Regional Fisheries Management Organisation (SPRFMO)
Southern Indian Ocean Fisheries Agreement (SIOFA)
Western and Central Pacific Fisheries Commission (WCPFC)
The Combined IUU Fishing Vessel List merges all these sources into one list that provides a single reference point to identify whether a vessel is currently IUU listed. Vessels that have been IUU listed in the past and subsequently delisted (for example because of a change in ownership, or because the vessel is no longer in service) are also retained on the site, so that the site contains a full historic record of IUU listed fishing vessels.
Unlike the IUU lists published on individual RFMO websites, which may update vessel details infrequently or not at all, the Combined IUU Fishing Vessel List is kept up to date with the best available information regarding changes to vessel identity, flag state, ownership, location, and operations.
Indira awas yojana housing scheme renamed as PMAYnarinav14
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United Nations World Oceans Day 2024; June 8th " Awaken new dephts".Christina Parmionova
The program will expand our perspectives and appreciation for our blue planet, build new foundations for our relationship to the ocean, and ignite a wave of action toward necessary change.
4. Definitions
Substantive pay
Means the pay other than special pay, personal pay etc. to
which an employee is entitled on account of post to which he
has been appointed substantively by reason of his qualification
or his substantive position in the cadre.
5. Definitions
Special pay
Means an addition , of the nature of pay, granted in
consideration of:
Specially arduous nature of duties.
Un healthiness of locality or
Specific addition to the work or responsibility.
Subsistence grant
Monthly grant made to an employee who is not in receipt of
pay or leave salary.
6. Definitions
Personal pay
Means additional pay granted to an employee to save him from
the loss of substantive pay otherwise that as a disciplinary
measure.
Presumptive pay
The pay to which an employee would be entitled if he held the
post and were performing his duties.
7. Occasions of Personal Pay
o On reaching maximum of pay scale Annual
increment granted becomes Personal Pay.
o On adjustment of an employee in lower post on
rendering surplus on abolition of his substantive
post .
o On reversion to lower post
8. Definitions
Cadre
Cadre means the strength of a service or a part of service
sanctioned as a separate unit.
9. Definitions
Compensatory allowance
Means an allowance granted to meet personal expenditure
necessitated by the special circumstances in which duty is
performed.
Travelling allowance
Means an allowance granted to cover the expenses incurred in
travelling in the interest of the Authority.
10. Definitions
Foreign Service
Means service in which an employee receives his substantive
pay, with the approval of the Authority, from any source other
than the revenues of the Authority.
Lien
Means the title of an employee to hold substantively, either
immediately or on the termination of a period of absence, a
post to which he has been appointed substantively.
11. Definitions
Honorarium
Means a recurring or a non recurring payment granted to an
employee from general revenues as remuneration for special
work of an occasional or intermittent character.
12. Government Decision
Any work which falls within the orbit of the normal
duties of Govt. servant, cannot, as far as he is
concerned, be treated as, ‘special work’. Hence, grant
of honorarium to a Govt. servant for temporary
occasional, periodical, frequent or general increase
in the quantum of such work as falls within the orbit
of his normal duties, would involve contravention of
F.R.9(9) as such, is not admissible
14. Definitions
Tenure post
Means a permanent post which an individual may not hold for
more than a limited period.
15. Definitions
Month means a calendar month
In calculating period expressed in terms of months
and days, complete calendar months irrespective of
the No. of days in each, should first be calculated and
the odd No. of days calculated subsequently.
16. Illustrations
A period of 3 months and 20 days from 25th January,
3 months should be taken as ending on 24th April,
and the 20 days on 14th May.
The period from 30th January to 2nd March should be
reckoned as 1 month and 2 days because one month
from 30th January ends on 28th February
17. Fixation of Pay
On Promotion
On reversions
On restoration to original post
On surplus
18. Fixation of Pay
If promoted to a post involving higher responsibility, his pay will be
fixed at the stage next above in the higher scale.
If increase is less than or equal to one increment of higher scale then
one premature increment will be allowed and pay will be fixed at next
stage.
Present Pay in BPs-15 Pay in BPs -16
16120-1330-56020 18910-1520-64510
13510 Last Pay drawn - 29420
(10th) 29420 Next above Stage - 29550
Pay fixed at - 31070
adding one premature increment
19. Fixation of pay
If minimum pay of new post is higher than his pay in old
post his/her pay will be fixed at the minimum of the new
post.
Present pay in BPS-9
11770-730-33670
11770
730
730
13230
Minimum pay in BSP-15
16120-1330-56020
Pay fixed at minimum of the
scale - 16120
(diff. in old pay and minimum
of new scale is more than one
increment (16120-13230=2890)
20. Fixation of pay Cont.
If the benefit (new scale – old pay) is less or equal to
one increment of higher scale then one Premature
increment of higher scale will be allowed.
Pay in BPS-09 - 15420 Minimum of BPS-15 – 16120
Diff. in old pay and minimum
of BPS-15 (16120-15420 = 700)
benefit is less than one
increment 1330
Premature increment is added
1330
Pay fixed at - 17450
21. Fixation of Pay
If appointed to a post involving equal responsibility.
present pay in BPS-16 pay in BPS-17
18910-1520-64510 30370-2300-76370
37150 Pay fixed – 37270 (next above stage)
22. Fixation of pay
On reversion from a higher post to a lower post the
pay will be fixed in lower post scale on the stage next
below and difference of pay if any will be termed as
personal pay.
Present pay in BPS-15 Pay in BPS-9
16120-1330-56020 11770-730-33670
16120 Pay fixed Rs. 22720 15th stage
(next below stage)
(1330 x 5) +6650 23450 (16th stage)
22770 PP – Rs. 50
Adjustable with annual increment.
23. Fixation of Pay
On restoration to the substantive position on expiry of period of penalty
imposed pay is fixed in old scale on presumptive basis.
Penalty of reduction to lower post from Accounts Assistant to Jr. Clerk
was imposed on 25/08/2015 for two years.
Pay in BPS-15 - Rs.22770 as on 22/08/2015
Stage Next below in BPS-9 - 22720 PP= Rs. 50
Annual increment 01/12/15 - 23450
Annual increment 01/12/16 - 24180
Note: PP will be adjusted on grant of increment
01/12/2015
Had he not been reverted he would have drawn the
pay in BPS-15 as on 22/08/2015 – 22770
Annual increment 01/12/2015 – 24100
Annual increment 01/12/2016 – 25430
Pay fixed on 22/08/2017 at - 25430
25. Joining time
Joining time
Means the time allowed to an employee to join a new post or to
travel to or from a station to which he is posted.
Occasions of joining time
To join a new post.
To travel from a specified station to join a post in a remote
locality, which is not easy of access.
To travel from a station which is in a remote locality to a
specified station.
26. Joining time
How much joining time will be allowed
On transfer from one post to another in the same office no
joining time is allowed
On transfer from one office to another at the same station one
day joining time is allowed. A holiday counts as a day for this
purpose.
On transfer from one station to another station maximum 30
days joining time can be allowed (except in exceptional cases
where joining time can exceed 30 days).
27. Joining time
How much joining time will be allowed
(cont.)
Normally on transfer from station to another following joining
time will be allowed.
For preparation Six days, plus
Time taken in actual journey as under:
1) By rail/Road = One day for each 400Km
2) By personal car/Full taxi = One day for each 128Km
3) By air = No of days actually taken
28. Joining time
For fractional portion of distance a day is allowed.
In case of Rail/Road, short journey less than 8 Km
will not count.
Gazetted holidays does not count in joining time but
it is included in maximum limit (30 days)
In special circumstances joining time can be
reduced/restricted.
Joining time will be allowed by the route usually
used (not the actual route used by the employee if it
is different)
29. Joining time
If the employee is ordered to relinquish charge
(while on tour) at a station other than his
headquarter, his joining time will start from that
station.
If an employee (under transfer) during transit is
posted to another station, his new joining time will
start on next day from the day he received new
orders but preparation time will not be allowed
twice.
30. Joining time
If during transit leave is taken, the days elapsed
between relinquishing charge and start of leave will
also count as leave (except in case of medical leave)