Additional reliefs to a pension and protection from attachment

Dearness relief, additional pension and medical benefits on a central government pension, and its exemption from attachment under the Pensions Act, 1871.

Updated 14 August 2026

Additional reliefs on a central government pension are dearness relief, the additional pension from the age of 80, and the medical benefits paid alongside the basic pension, and the pension that carries them is exempt from attachment in execution of a court decree under Section 11 of the Pensions Act, 1871. The two halves of the subject are connected. The reliefs decide how large the pension actually drawn is, and the exemption decides whether that amount can be taken away. A pensioner drawing a basic pension of Rs. 50,000 a month receives Rs. 30,000 of dearness relief on top of it at the 60% rate in force from 1 January 2026, and a creditor holding a money decree against that pensioner can reach none of it.

Both halves rest on primary instruments rather than on practice. Dearness relief is granted under Rule 52 of the Central Civil Services (Pension) Rules, 2021 and the additional pension under Rule 44(6) of the same rules. The exemption from attachment is statutory, and it is old: Section 11 of the Pensions Act, 1871 was carried into the law of execution by clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908, and both remain in force today.

The exemption has three limits worth knowing before reading further. It does not defeat a decree for the maintenance of a spouse or child. It does not survive the moment the money reaches the pensioner’s hands. And it does not stop the government recovering its own defined dues under Rule 67 of the CCS (Pension) Rules, 2021. Everything else that follows is detail on those points. The reliefs and the medical benefits are each treated in full in their own articles; the substantive material here is the protection of the pension itself, and how the reliefs interact with it.

Reliefs added to the basic pension

Two additions increase a central government pension over its sanctioned figure, and both are added automatically rather than claimed. Dearness relief is 60% of basic pension with effect from 1 January 2026, granted under Rule 52 of the CCS (Pension) Rules, 2021 and ordered by the Department of Pension and Pensioners’ Welfare through Office Memorandum No. 42/02/2024-P&PW(D)/E-9475 dated 24 April 2026. It is revised on 1 January and 1 July each year in line with the dearness allowance for serving employees, and it is computed on the full basic pension even where part of it has been commuted.

The second is the additional pension in old age under Rule 44(6). It is 20% of basic pension on completing 80 years, rising to 30% at 85, 40% at 90, 50% at 95 and 100% at 100, so a centenarian pensioner’s basic pension doubles. It is added on the strength of the date of birth recorded in the Pension Payment Order, without an application, and Rule 50(3)(a) applies the same slabs to a family pensioner.

The two compound, which is the point often missed. Dearness relief is paid on the basic pension including the additional pension, a position the order of 24 April 2026 states in terms. A pensioner drawing Rs. 50,000 of basic pension moves to Rs. 60,000 on turning 80, and dearness relief at 60% rises with it from Rs. 30,000 to Rs. 36,000, so the monthly figure goes from Rs. 80,000 to Rs. 96,000 on a single birthday.

Withdrawal of dearness relief on re-employment

Dearness relief stops for the period a pensioner is re-employed. Rule 52(2) of the CCS (Pension) Rules, 2021 bars it for the whole period a pensioner is re-employed or permanently absorbed under the Central Government or a State Government, or under a corporation, company, body or bank owned or controlled by them, in India or abroad. The basic pension and the additional pension continue; only the 60% relief on top of them is withdrawn, which on a basic pension of Rs. 50,000 is Rs. 30,000 a month.

The bar lifts only where three conditions are met together, under the proviso to Rule 52(2): the pensioner did not hold a Group A post immediately before retirement, pay in the re-employed post was fixed at the minimum of the level, and that minimum is lower than the pre-retirement pay, with the entire pension ignored in fixing it. Failing any one of the three, the relief stays withdrawn for the whole period of re-employment.

A family pensioner is outside the bar altogether. Rule 52(4) exempts a family pensioner drawing family pension under Rule 50 from the employment restriction outright, with no conditions and no certificate, so a widow or widower in government employment continues to draw dearness relief on the family pension while employed. That asymmetry between Rule 52(2) and Rule 52(4) is deliberate, and it is the single most common source of wrong deduction on a pension slip.

Medical support for pensioners

Medical support takes three forms, and which one applies turns on where the pensioner lives and how disabled they are. A pensioner who is not covered by the Central Government Health Scheme draws the fixed medical allowance of Rs. 1,000 a month for day-to-day outpatient treatment. That figure has applied since 1 July 2017, raised from Rs. 500 by Department of Pension and Pensioners’ Welfare Office Memorandum No. 4/34/2017-P&PW(D) dated 19 July 2017, and it has not moved since. It is a flat monthly payment, not a reimbursement, and it is paid because such a pensioner has no scheme dispensary to use.

A pensioner inside a scheme area is served by the scheme itself, and by the reimbursement of medical expenses for indoor and specified treatment, which is the more valuable route for anything serious. The health scheme for pensioners article sets out how a pensioner joins, the contribution and the ward entitlement.

The third and largest is the constant attendant allowance, Rs. 8,438 a month with effect from 1 January 2024, paid over and above a disability pension to a pensioner certified 100% disabled and dependent on an attendant for day-to-day functions. It was raised 25% from Rs. 6,750 by Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024, the rise triggered by dearness allowance reaching 50% of basic pay on 1 January 2024 under the escalation the 7th Central Pay Commission provided for. It is granted under the CCS (Extraordinary Pension) Rules and is not a general medical allowance.

Exemption from attachment under Section 11

A central government pension cannot be seized, attached or sequestered by a court at the instance of a creditor. Section 11 of the Pensions Act, 1871, which is Act 23 of 1871 and remains in force, provides that no pension granted or continued by Government on political considerations, or on account of past services or present infirmities or as a compassionate allowance, and no money due or to become due on account of any such pension or allowance, is liable to seizure, attachment or sequestration by process of any court at the instance of a creditor, for any demand against the pensioner.

The words “no money due or to become due” are doing real work. The exemption is not confined to the monthly instalment as it is credited; it covers arrears that have accrued and instalments not yet payable, which is why a creditor cannot obtain an order attaching future pension payments as they fall due. The Code of Civil Procedure, 1908 carries the same protection into the law of execution through clause (g) of the proviso to Section 60(1), which exempts the stipends and gratuities allowed to pensioners of the Government or of a local authority or of any other employer, sums payable out of any service family pension fund notified in the Official Gazette, and political pensions.

The territorial reach of the two provisions differs, and only one of the differences matters to a central government pensioner. The Pensions Act, 1871 extends to the whole of India in relation to Union pensions, so a central government pensioner carries Section 11 into every state and union territory. In relation to pensions other than Union pensions the Act does not extend to the territories that were comprised in Part B States immediately before 1 November 1956, a limitation that touches certain state pensioners and not a pensioner of the Union. Clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908 applies without that qualification.

Maintenance decrees

The exemption does not defeat a decree for the maintenance of a spouse or child. The Kerala High Court held in Rifa Fathima v. Salim and others, OP(FC) No. 503 of 2025, decided by Justice Snehalatha on 7 November 2025, that retirement benefits including pension and gratuity can be attached to secure maintenance for dependants despite clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908, on the reasoning that the obligation to maintain a minor child is a legal and constitutional duty and that the right of a wife or minor child to maintenance takes precedence over the pensioner’s claim to the exemption.

The distinction the court drew is between a maintenance obligation and a commercial debt. The exemption exists to keep a pensioner and the pensioner’s dependants out of destitution, so it is not read to allow a pensioner to defeat the very dependants it was meant to secure. The judgment distinguished the Supreme Court’s position in Radhey Shyam Gupta, which had upheld the immunity of retirement benefits under clause (g), confining that immunity to claims by ordinary creditors.

For a pensioner the practical consequence is narrow and specific. A lender, a trader or anyone holding a money decree cannot touch the pension. A spouse or minor child with a maintenance order can reach it. Nothing in between has been recognised: a decree that is neither a maintenance decree nor a government due falls on the protected side of the line.

Attachment after credit to a bank account

The exemption protects the pension on its way to the pensioner, not the money once it has arrived. The Supreme Court held in Union of India v. Jyoti Chit Fund and Finance and others, 1976 AIR 1163, decided on 22 March 1976 by a bench of Justice V. R. Krishna Iyer and Justice Y. V. Chandrachud, that provident fund and pensionary dues keep their character as such only until they are actually paid to the government servant entitled to them, and that attachment is possible and lawful only after those amounts are received by the employee. The court followed Union of India v. Radha Kissen Agarwala on the point.

That is the line, and it is a sharp one. Up to the moment of payment, Section 11 of the Pensions Act, 1871 and clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908 place the pension beyond the reach of a creditor’s execution. After credit, the money sits in the account as the pensioner’s general funds and can be attached like any other bank balance, and a creditor who cannot attach the pension at source can attach the account it is paid into.

The practical consequence for a pensioner is that the protection is real but not a shelter. It defeats an attachment addressed to the pension-disbursing bank in its capacity as disburser or to the Accounts Officer, and it does not defeat an attachment of the savings account into which the pension has already been credited and mingled with other money.

Assignment in anticipation under Section 12

A pensioner cannot validly promise the pension away before it falls due. Section 12 of the Pensions Act, 1871 provides that all assignments, agreements, orders, sales and securities of every kind made by the person entitled to a pension, pay or allowance mentioned in Section 11, in respect of any money not payable at or before the time they are made, or for giving or assigning any future interest in it, are null and void.

The provision is the necessary companion to Section 11. An exemption from attachment would be worth little if a lender could simply require the pensioner to sign over future instalments as security for the loan, and Section 12 closes that route by voiding the assignment outright rather than merely making it unenforceable. A charge created over a future pension has no legal effect, and neither does an irrevocable instruction to the bank to pay the pension to a third party in satisfaction of a debt.

Recovery of government dues

The government is the one party that can reach a pension or gratuity, and only for its own dues on a closed list. Rule 67 of the CCS (Pension) Rules, 2021 defines what counts as government dues, and nothing outside that definition may be recovered. The list has two branches: dues pertaining to government accommodation, meaning the licence fee and any damages or charges for it, recovered under Rule 68 and cleared through the no demand certificate; and other dues under Rule 69, meaning an outstanding house building or other long-term advance, an overpayment of pay, allowances or leave salary, and income tax deductible at source. Those recoveries are made from the retirement gratuity, as withholding and recovery from gratuity sets out.

Recovery from the monthly pension is a separate and narrower power. Rule 8(1) of the CCS (Pension) Rules, 2021 reserves the right to withhold or withdraw a pension or gratuity, in full or in part, permanently or for a specified period, and to order recovery from the pension or gratuity of the whole or part of a pecuniary loss caused to the government, where the pensioner is found guilty of grave misconduct or negligence during service in a departmental or judicial proceeding. The CCS (Pension) Amendment Rules, 2022, notified as G.S.R. 770(E) on 7 October 2022, moved that power from the President to the Secretary of the administrative ministry or department except where the President is the appointing authority. Recovery under Rule 8 does not reduce the pension below the minimum of Rs. 9,000 a month set out in minimum and maximum pension.

An overpayment made to a pensioner is recoverable as a government due under Rule 69, but the courts have restricted recovery from retired and low-paid employees where the overpayment arose from the government’s own error rather than from the employee’s misrepresentation. Even the government’s reach into a pension is therefore qualified, which is consistent with the character of a pension as a right rather than a bounty, the same character that the revision of pension and the pension arrears mechanism reflect.

Who can reach a pension and who cannot

The four claimants a pensioner is likely to meet are treated differently, and the differences turn on the instrument each one relies on rather than on the size of the claim.

Claimant	Can it reach the pension?	Governing provision	Limit
Ordinary creditor with a money decree	No	Section 11, Pensions Act, 1871; Section 60(1) proviso (g), CPC 1908	Absolute, up to the point of payment
Spouse or minor child with a maintenance decree	Yes	Rifa Fathima v. Salim, Kerala High Court, 7 November 2025	Confined to maintenance, not commercial debt
Any creditor, after the pension is credited	Yes	Union of India v. Jyoti Chit Fund, 1976 AIR 1163	Attaches the bank balance, not the pension at source
The government, for its own dues	Yes	Rules 67 to 69 and Rule 8, CCS (Pension) Rules, 2021	Closed list of dues; not below Rs. 9,000 a month

A lender who takes an assignment of future instalments as security is not on the table because Section 12 of the Pensions Act, 1871 makes the assignment null and void, so the lender never acquires a claim against the pension to enforce.

Family pension, gratuity and the commuted value

The exemption is not confined to the pensioner’s own monthly pension. Section 11 of the Pensions Act, 1871 covers a pension granted or continued by Government on account of past services without distinguishing a service pension from a family pension, and clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908 separately exempts sums payable out of a service family pension fund notified in the Official Gazette. A family pension sanctioned under Rule 50 of the CCS (Pension) Rules, 2021 is therefore beyond an ordinary money decree on the same footing as the service pension it succeeded.

Gratuity is named in clause (g) in terms, which exempts the stipends and gratuities allowed to pensioners of the Government. The retirement gratuity and the death gratuity are accordingly exempt from attachment in execution of a decree while they are still with the government, subject to the government’s own recovery of Rule 67 dues from them, and subject to the point at which the protection ends on payment.

The commuted value of a pension is the case where the timing rule bites hardest. A pensioner who commutes under the commutation of pension rules receives a single lump sum, and on the reasoning in Union of India v. Jyoti Chit Fund the sum is protected until it is paid and attachable once it is in the account. The residual monthly pension, reduced for the commuted portion, continues to carry the Section 11 exemption in full, and dearness relief on it continues to be computed on the un-commuted basic pension.

Tax treatment of the reliefs

Dearness relief is taxable. It forms part of the pension rather than being a separate allowance, so basic pension, additional pension and dearness relief are charged together under the head Salaries, and a pensioner reading a pension slip should treat the whole figure as one taxable amount. The exemption from attachment has no bearing on this: protection from a creditor is not an exemption from tax, and the two operate under different statutes.

No provision of the Income-tax Act 2025 names the fixed medical allowance. Because it is a fixed monthly payment of Rs. 1,000 rather than a reimbursement of vouched bills, it is generally treated as taxable in the pensioner’s hands, unlike the reimbursement of medical expenses, which is a reimbursement of actual expenditure. The constant attendant allowance follows the character of the disability pension it accompanies rather than being separately provided for, and for a civilian disability pensioner no provision settles the position. The income tax for pensioners article covers the general treatment, including the standard deduction available against pension income.

Application across the pension schemes

The reliefs and the exemption apply in full to a pensioner on the defined-benefit rules under the Old Pension Scheme, and, so far as a pension arises, under the Unified Pension Scheme. Dearness relief under Rule 52 and the additional pension under Rule 44(6) attach to a central government pension, and Section 11 of the Pensions Act, 1871 exempts a pension granted or continued by Government, which is what both schemes produce.

The National Pension System does not fit the same description, and the difference is structural rather than a matter of degree. A National Pension System subscriber holds an accumulated corpus in a permanent retirement account regulated under the Pension Fund Regulatory and Development Authority Act, 2013, and buys an annuity from an insurer with part of it at exit. The corpus is not a pension granted or continued by Government, and the annuity is paid by the insurer under a contract rather than by the government on account of past services, so neither can be assumed to attract the Section 11 exemption. A National Pension System employee who exercised the option under Rule 10 of the CCS (Implementation of National Pension System) Rules, 2021 and draws an invalid pension under Rule 39 or a family pension under Rule 50 of the CCS (Pension) Rules, 2021 is drawing a government pension, and is on the protected side of that line.

Bearing on the 8th Central Pay Commission

The rupee figures on this page will change and the legal structure will not. The 8th Central Pay Commission, constituted by Ministry of Finance, Department of Expenditure Resolution F. No. 01-01/2025-E.III(A) dated 3 November 2025, will revise pay and pension, so the basic pension the reliefs are computed on, the fixed medical allowance of Rs. 1,000 and the constant attendant allowance of Rs. 8,438 are each open to revision once its recommendations are accepted and revised rules are notified.

The slab structure of the additional pension, the grant of dearness relief, and the exemption from attachment are set by the CCS (Pension) Rules, 2021 and by the Pensions Act, 1871 and the Code of Civil Procedure, 1908. A pay commission does not amend a statute, and the 7th Central Pay Commission left the Section 11 exemption untouched. Any revised figure attributed to the 8th Central Pay Commission is a projection until the Commission reports and revised rules are notified.

In force today

Dearness relief is 60% of basic pension from 1 January 2026 under Rule 52 of the CCS (Pension) Rules, 2021. The additional pension under Rule 44(6) is 20% of basic pension at 80, rising to 100% at 100. The fixed medical allowance is Rs. 1,000 a month for a pensioner outside the Central Government Health Scheme, and the constant attendant allowance Rs. 8,438 a month for a 100% disabled pensioner. The pension itself is exempt from seizure, attachment or sequestration at the instance of a creditor under Section 11 of the Pensions Act, 1871 and clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908. Three limits apply: a maintenance decree for a spouse or child can reach it, the protection ends on credit to the pensioner’s account, and the government may recover the dues Rule 67 defines, not below the minimum pension of Rs. 9,000 a month. An assignment of a pension in anticipation is null and void under Section 12.

Frequently Asked Questions (FAQs)

What additional reliefs are paid on a central government pension?

Three additions sit on top of the basic pension. Dearness relief under Rule 52 of the CCS (Pension) Rules, 2021 is 60% of basic pension with effect from 1 January 2026, revised each January and July. The additional pension under Rule 44(6) is 20% of basic pension from the age of 80, rising to 30% at 85, 40% at 90, 50% at 95 and 100% at 100. Medical support comes through the fixed medical allowance of Rs. 1,000 a month for a pensioner outside the Central Government Health Scheme, the constant attendant allowance of Rs. 8,438 a month for a 100% disabled pensioner who needs an attendant, and the health scheme itself.

Can a central government pension be attached by a court decree?

No, not at the instance of a creditor. Section 11 of the Pensions Act, 1871 provides that no pension granted or continued by Government on account of past services, and no money due or to become due on account of it, is liable to seizure, attachment or sequestration by process of any court at the instance of a creditor. Clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908 carries the same exemption into the law of execution, covering the stipends and gratuities allowed to pensioners of the Government. An ordinary money decree cannot reach the pension.

Is there any exception to the exemption of a pension from attachment?

Yes, a decree for maintenance. The Kerala High Court held in Rifa Fathima v. Salim, OP(FC) No. 503 of 2025, decided on 7 November 2025, that the right of a wife or minor child to maintenance takes precedence over the pensioner’s claim to the exemption in Section 60(1)(g) of the Code of Civil Procedure, 1908, because maintenance is a legal duty and not a commercial debt. The exemption continues to hold against an ordinary creditor. The government may separately recover its own dues, as defined by Rule 67 of the CCS (Pension) Rules, 2021.

Is a pension still protected once it is credited to the bank account?

No. The Supreme Court held in Union of India v. Jyoti Chit Fund and Finance, 1976 AIR 1163, decided on 22 March 1976, that provident fund and pensionary dues keep their protected character only until they are actually paid to the government servant, and that attachment is lawful only after the amounts are received. The exemption in Section 11 of the Pensions Act, 1871 therefore protects the pension in transit to the pensioner, not the money once it has reached the account and become the pensioner’s general funds.

What is the fixed medical allowance and how much is it?

The fixed medical allowance is a flat Rs. 1,000 a month paid to a central government pensioner who is not covered by the Central Government Health Scheme, to meet the cost of day-to-day outpatient treatment. It was raised to that figure from Rs. 500 with effect from 1 July 2017 by Department of Pension and Pensioners’ Welfare Office Memorandum No. 4/34/2017-P&PW(D) dated 19 July 2017, and it has stayed at Rs. 1,000 since. It is a fixed monthly payment, not a reimbursement of bills.

How much is the constant attendant allowance and when was it last raised?

The constant attendant allowance is Rs. 8,438 a month with effect from 1 January 2024, raised 25% from Rs. 6,750 by Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024. The rise was triggered by dearness allowance reaching 50% of basic pay on 1 January 2024, under the escalation the 7th Central Pay Commission provided for. It is paid over and above the disability pension to a pensioner certified 100% disabled and dependent on an attendant.

Can a pensioner pledge or assign a pension before it falls due?

No. Section 12 of the Pensions Act, 1871 makes all assignments, agreements, orders, sales and securities of every kind made by a person entitled to a pension, in respect of money not payable at or before the time they are made, null and void. A promise to hand over future pension instalments to a lender, or a charge created over them as security, has no legal effect. The provision exists so that the exemption from attachment in Section 11 cannot be defeated by the pensioner signing the pension away in advance.

What can the government itself recover from a pension or gratuity?

Only government dues as defined by Rule 67 of the CCS (Pension) Rules, 2021, which is a closed list: the licence fee and any damages for government accommodation under Rule 68, and, under Rule 69, an outstanding house building or other long-term advance, an overpayment of pay, allowances or leave salary, and income tax deductible at source. Recovery of those dues is made from the retirement gratuity. Recovery from the monthly pension is separate and narrower, arising under Rule 8 where a pecuniary loss to the government has been established in a departmental or judicial proceeding.

Is family pension protected from attachment in the same way?

Yes. Section 11 of the Pensions Act, 1871 covers a pension granted or continued by Government on account of past services without distinguishing a service pension from a family pension, and clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908 separately exempts sums payable out of a notified service family pension fund. A family pension granted under Rule 50 of the CCS (Pension) Rules, 2021 is therefore beyond an ordinary money decree on the same footing as the pensioner’s own pension was.

Is the retirement gratuity exempt from attachment?

Yes, before it is paid. Clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908 names stipends and gratuities allowed to pensioners of the Government, so the retirement gratuity is exempt from attachment in execution of a decree while it is still with the government. On the reasoning in Union of India v. Jyoti Chit Fund and Finance, 1976 AIR 1163, that protection ends once the gratuity is actually paid to the retired employee, at which point it becomes ordinary money in their hands.

Does the protection from attachment apply under the National Pension System?

Only where a pension arises. Section 11 of the Pensions Act, 1871 exempts a pension granted or continued by Government, which fits the defined-benefit pension under the Old Pension Scheme and the assured payout under the Unified Pension Scheme. A National Pension System corpus and the annuity bought out of it are governed by the Pension Fund Regulatory and Development Authority Act, 2013 and the annuity contract rather than by the Pensions Act, 1871, so the exemption cannot be assumed to apply to an accumulated corpus in a permanent retirement account.

Are dearness relief and the medical allowances taxable?

Dearness relief is taxable, because it forms part of the pension and is charged under the head Salaries along with the basic pension and the additional pension. There is no separate exemption for it. No provision of the Income-tax Act 2025 names the fixed medical allowance, and because it is a fixed monthly payment rather than a reimbursement of bills it is generally treated as taxable. The constant attendant allowance follows the character of the disability pension it accompanies, and the position for a civilian disability pensioner is not settled by any specific provision.

Does the exemption from attachment apply everywhere in India?

For a Union pension, yes. The Pensions Act, 1871 extends to the whole of India so far as it relates to Union pensions, so a central government pensioner carries the Section 11 exemption in every state and union territory. The Act’s reach is narrower for other pensions: in relation to pensions that are not Union pensions it does not extend to the territories that were comprised in Part B States immediately before 1 November 1956. The exemption in clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908 applies without that limitation.

Do the reliefs have to be claimed, or are they added automatically?

Dearness relief and the additional pension are added automatically by the pension-disbursing bank. Dearness relief follows the Department of Pension and Pensioners’ Welfare order for each half year, and the additional pension under Rule 44(6) of the CCS (Pension) Rules, 2021 is added on the strength of the date of birth recorded in the Pension Payment Order, without an application. The fixed medical allowance and the constant attendant allowance are different: both are claimed, the first by a self-declaration that the pensioner resides outside a Central Government Health Scheme area, the second on a medical board certificate of 100% disability.

External references

References

Pensions Act, 1871 (Act 23 of 1871), Section 11, exemption of a pension from seizure, attachment or sequestration by process of any court at the instance of a creditor, and Section 12, assignments in anticipation of a pension declared null and void.
Code of Civil Procedure, 1908, Section 60(1), proviso, clause (g), exempting the stipends and gratuities allowed to pensioners of the Government or of a local authority or of any other employer, sums payable out of a notified service family pension fund, and political pensions.
Union of India v. Jyoti Chit Fund and Finance and others, 1976 AIR 1163, decided 22 March 1976, holding that provident fund and pensionary dues retain their character until actually paid to the government servant and that attachment is lawful only after receipt.
Rifa Fathima v. Salim and others, OP(FC) No. 503 of 2025, High Court of Kerala, decided 7 November 2025, holding that retirement benefits may be attached to secure maintenance for a wife or minor child despite clause (g) of the proviso to Section 60(1) of the Code of Civil Procedure, 1908.
Central Civil Services (Pension) Rules, 2021, Rule 44(6) (additional pension from the age of 80), Rule 50(3)(a) (the same slabs on family pension) and Rule 52 (dearness relief).
Central Civil Services (Pension) Rules, 2021, Rules 67 to 69 (the closed definition of government dues and their recovery, with Rule 68 for government accommodation and Rule 69 for other dues) and Rule 8 (withholding or withdrawal of pension and recovery of pecuniary loss), as amended by the CCS (Pension) Amendment Rules, 2022, G.S.R. 770(E) dated 7 October 2022.
Department of Pension and Pensioners’ Welfare Office Memorandum No. 42/02/2024-P&PW(D)/E-9475 dated 24 April 2026, dearness relief to central government pensioners at 60% of basic pension with effect from 1 January 2026.
Department of Pension and Pensioners’ Welfare Office Memorandum No. 4/34/2017-P&PW(D) dated 19 July 2017, grant of the fixed medical allowance at Rs. 1,000 a month to central government pensioners residing in areas not covered by the Central Government Health Scheme, with effect from 1 July 2017.
Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024, enhancement of the Constant Attendant Allowance by 25% from Rs. 6,750 to Rs. 8,438 a month with effect from 1 January 2024 under the CCS (Extraordinary Pension) Rules.
Ministry of Finance, Department of Expenditure, Resolution F. No. 01-01/2025-E.III(A) dated 3 November 2025, constituting the 8th Central Pay Commission.