As it is well known that the income tax department has allowed Aadhaar card holders to use the biometric id number in lieu of the Permanent Account Number (PAN). But as per new provision of Income Tax, fine of Rs. 10,000 may be levied in case of wrong Aadhar Number. As per the latest amendments in the Finance Bill 2019, not only allowed people to use Aadhaar in lieu of PAN but also introduced a penalty for giving a false Aadhaar number. However, the new penalty rules are applicable only in cases where you are using Aadhaar in lieu of PAN and where quoting PAN is mandatory according to the income tax department rules. It is well known that although Aadhaar is issued by the Unique Identity Authority of India, yet the fine is not imposed by UIDAI but by the income tax department. Under Section 272B of the Income Tax Act, 1961, the department can impose a penalty in case of default in complying with provisions relating to PAN, i.e., failure to obtain, quote, or authenticate PAN.
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1.
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The benefit of encashment
of leave salary is not a part of the retirement benefits admissible under
Central Civil Services (Pension) Rules, 1972. It is payable in terms of CCS
(Leave) Rules which will continue to be applicable to the government servants
who join the government service on after 1-1-2004. Therefore, the benefit of
encashment of leave salary payable to the governments/to their families on
account of retirement/death will be admissible.
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2.
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This provision has been
made in the New Pension Scheme with an intention that the retired
government servants should get regular monthly income during their retired
life.
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3.
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Exit from Tier-I can only
take place when an individual leaves Government service.
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4.
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As per the New Pension
Scheme, the total Dearness Allowance is to be taken into account for working
out the contributions to Tier-I. Subsequently, a part of the “Dearness
Allowance” has been treated as Dearness Pay. Therefore, this should also be
reckoned for the purpose of contributions.
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5.
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Yes. Since the
contribution is to be worked out at 10% of (Pay+ DP+DA), it needs to be
revised whenever there is any change in these elements
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6.
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The PAO should calculate
the interest.
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7.
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As in the case of other
recoveries, the recovery of contributions towards New Pension Scheme for the
full month (both individual and government) will be made by the office who
will draw salary for the maximum period.
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8.
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Yes. Ministry of Health
& Family Welfare has clarified vide their O.M. no. A45012/11/97-CHS.V
dated 7-4-98 that the Non-Practising Allowance shall count as ‘pay’ for all
service benefits. Therefore, this will be taken into account for working out
the contribution towards the New Pension Scheme.
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9.
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In cases where Government
servants apply for posts in the same or other departments and on selection
they are asked to render technical resignation, the past services are counted
towards pension under CCS (Pension) Rules, 1972. Since the Government servant
had originally joined government service prior to 1-1-2004, he should be
covered under the CCS (Pension) Rules, 1972.
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