Anticipatory pension

Anticipatory pension is the interim pension paid pending final authorisation, provided centrally as provisional pension under Rule 62, CCS (Pension) Rules 2021.

Updated 14 August 2026

Key facts

What it is: An interim pension paid in anticipation of the final pension when authorisation is delayed
Central rule: Rule 62 of the CCS (Pension) Rules, 2021, carried forward from Rule 64 of the 1972 Rules
Where the older name is used: Several state pension rules, such as Rule 59 of the Tamil Nadu Pension Rules, 1978
Amount: Up to the full pension admissible on the service and emoluments already verified, with dearness relief
Who sanctions it: The Head of Office, as soon as a delay in the Pension Payment Order is anticipated
Gratuity: Released, with 10% withheld pending the No Demand Certificate where government accommodation was allotted
Outer limit: Six months from retirement, after which the Accounts Officer treats it as final and issues the Pension Payment Order
On finalisation: Adjusted against the final pension, never recovered as an overpayment
Interest on delay: Payable at the General Provident Fund rate under Rule 65 where the delay is attributable to administrative lapse
Tax: Taxed as salary under Section 16(b) of the Income-tax Act 2025, with the standard deduction

Anticipatory pension is the interim pension paid to a retiring central government employee in anticipation of the final pension, where authorisation of the regular pension is delayed. The central rules provide it as the provisional pension under Rule 62 of the CCS (Pension) Rules, 2021, carried forward from Rule 64 of the erstwhile 1972 Rules, and it runs for six months from retirement at the outside. Anticipatory pension is the older name, and the name several state pension rules still use, for the same delay-case payment.

Rule 62 requires the Head of Office to sanction it as soon as a delay in issuing the Pension Payment Order is anticipated, so that a retiree begins drawing a pension from the month after retirement rather than waiting for the final figure. The amount can go up to the full pension admissible on the qualifying service and emoluments already verified, it carries dearness relief at the rate in force, and the retirement gratuity is released alongside it with 10% withheld where government accommodation was allotted.

The six-month figure is an outer limit, not a renewable term. Rule 62 provides that payment of the provisional pension shall not continue beyond six months from the date of retirement, and that on the expiry of six months the Accounts Officer shall treat the provisional pension as final and issue the Pension Payment Order if the final amount has not been determined. The Department of Pension and Pensioners’ Welfare restated both limbs in Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450 dated 23 February 2022, adding that pension is not to be discontinued in any circumstances if the regular Pension Payment Order could not be issued within those six months.

What follows covers the rule basis and the two names, why the final pension is delayed, the amount, the gratuity and the 10% withheld, the six-month conversion, adjustment against the final pension, the interest payable on an administrative delay, the tax treatment, the proceedings case that is not anticipatory pension, the provisional family pension, and the state rules that keep the older term.

The rule basis: Rule 62 of the CCS (Pension) Rules, 2021

The central provision for anticipatory pension is Rule 62 of the Central Civil Services (Pension) Rules, 2021, which requires the Head of Office to sanction a provisional pension and gratuity where a delay is anticipated in issuing a Pension Payment Order authorising the regular pension. Rule 62 carries forward Rule 64 of the erstwhile Central Civil Services (Pension) Rules, 1972. Neither the 2021 Rules nor the 1972 Rules use “anticipatory pension” as the operative term for this payment.

That matters for anyone searching the central rules for the phrase. There is no separate central provision headed anticipatory pension, and looking for one wastes time; the correct central citation for the delay-case interim pension is Rule 62 of the 2021 Rules, with Rule 64 of the 1972 Rules as its predecessor. The provisional pension article sets out Rule 62 in full alongside the second, proceedings-based situation.

Rule 62 does not stand alone. Rule 63 is the authorisation of pension and gratuity by the Accounts Officer, which produces the Pension Payment Order; Rule 65 provides the interest where a payment is delayed by administrative lapse; Rule 68 governs the dues on government accommodation that drive the withheld portion of the gratuity; and Rule 75 provides the parallel provisional family pension on death. Rules 53 to 61 set the sanction stages that Rule 62 exists to backstop.

Anticipatory pension and provisional pension: one payment, two names

The interim pension has gone by two names, and the names track the rules in force rather than any difference in the money. Older central instructions, and the pension rules of several states, use “anticipatory pension”, often paired with “anticipatory gratuity”, for the amount sanctioned in anticipation of the final pension. The central rules, first the 1972 Rules and now the 2021 Rules, use “provisional pension” for the same delay-case payment: an interim pension close to the expected final figure, paid while the final pension is being authorised under Rule 62.

The distinction is worth stating rather than glossing over, because it sends readers to the wrong place in both directions. A retiree or an office working from a state rule may look for an anticipatory pension provision in the central rules and not find it. Someone reading only the central rules may not realise that the anticipatory pension a colleague mentions is the provisional pension under Rule 62.

The test is the trigger, not the label. Where the interim pension is paid only because the case is delayed, it is the anticipatory or delay-case provisional pension under Rule 62, the amount runs close to the full pension, and the gratuity is released. Where it is paid because a departmental or judicial proceeding is pending at retirement, it is the other kind of provisional pension, the gratuity is withheld in full, and it is never called anticipatory.

Why the final pension is delayed

The final pension cannot always be authorised by the date of retirement, and Rule 62 exists for that gap. The pension papers pass through the Head of Office, who verifies the service and the emoluments, and then to the Pay and Accounts Office, which issues the Pension Payment Order under Rule 63. Rules 53 to 61 build in the time for this: the case is processed through the Bhavishya online system named in Rule 53, the Head of Office prepares the list of retiring employees under Rule 54, and the papers are to reach the Accounts Officer far enough ahead that the Pension Payment Order is ready about a month before retirement.

Where that timeline slips, the interim pension fills the gap. The usual causes are a late last pay certificate, an unresolved recovery, service that has not been verified, and plain administrative delay.

The pension sanction process and its timeline is designed to make an anticipatory pension unnecessary by getting the final Pension Payment Order out on time. Anticipatory pension is the safety net for when that fails, and Rule 62 puts the duty to sanction it on the Head of Office as soon as the delay is anticipated, not once the retiree complains.

The amount and the dearness relief

An anticipatory pension can be sanctioned up to the full pension that would be admissible on the length of qualifying service and the emoluments already verified. It is not a token or a fraction. Because most of a pension case is usually settled and only a loose end holds up the final authorisation, the interim figure is in practice close to the final pension, which for a superannuating employee is 50% of last drawn emoluments or the average of the last ten months, whichever is more favourable.

It is paid from the month following retirement, through the normal pension-disbursing machinery, and it carries dearness relief at the rate in force. Dearness relief on the interim pension is revised on the same dates and by the same orders that revise it for every other central pensioner, so the interim payment keeps pace with the cost of living exactly as a regular pension does.

Commutation waits for the final Pension Payment Order

No part of an anticipatory pension can be commuted. Commutation is applied to the final pension and follows the final Pension Payment Order, so a retiree drawing the interim pension under Rule 62 cannot take a lump sum against it. The option is deferred rather than lost.

This matters to a retiree planning around a lump sum at retirement, because the commuted value tracks the final Pension Payment Order and not the interim payment. Where the six-month limit in Rule 62 has expired and the Accounts Officer has treated the provisional pension as final, the Pension Payment Order that issues at that point is the order commutation runs against.

Gratuity released, with 10% withheld

The retirement gratuity is released with the anticipatory pension; it is not held back merely because the final pension is delayed. Rule 68 of the CCS (Pension) Rules, 2021 provides for withholding 10% of the retirement gratuity where the retiring employee was an allottee of government accommodation, against any licence fee or other dues that may be recoverable, and that 10% is released on receipt of the No Demand Certificate from the Directorate of Estates. The remaining 90% reaches the retiree with the interim pension.

The withholding is not automatic. Where the Directorate of Estates does not intimate the Head of Office of any recoverable licence fee by the date the rule stipulates, it is presumed that no licence fee is recoverable, and no part of the gratuity is withheld at all. A retiree who was never allotted government accommodation has nothing withheld on this account in the first place.

The contrast with the proceedings case is sharp, and it is the clearest practical difference between the two kinds of provisional pension. In the delay case 90% or more of the gratuity is paid at or shortly after retirement. Where a departmental or judicial proceeding is pending, the whole retirement gratuity is withheld until the proceeding concludes, because the gratuity is the benefit most readily available to meet any recovery the proceeding establishes.

The six-month limit and automatic conversion

Payment of an anticipatory pension shall not continue beyond six months from the date of retirement. Rule 62 of the CCS (Pension) Rules, 2021 sets that as an outer limit, and it further provides that the Accounts Officer shall treat the provisional pension as final and issue the Pension Payment Order immediately on the expiry of six months, if the final amount of pension and gratuity has not been determined by the Head of Office in consultation with the Accounts Officer within that period.

The central rules therefore contain no power to extend the interim pension. The six-month mark forces a resolution rather than a renewal: either the final amount has been settled and the regular Pension Payment Order issues on that amount, or the interim amount itself becomes the final amount and the Pension Payment Order issues on that. This is the point on which the central position most often gets stated wrongly, because several state rules do allow extension and the older practice is remembered.

Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450, issued by the Department of Pension and Pensioners’ Welfare on 23 February 2022, was issued to enforce exactly this. It records that there should not be a situation where regular pension is not authorised by the Accounts Officer to a retired government servant on expiry of the period of six months, directs all Ministries, Departments and their Accounts Officers to comply strictly with Rule 62, and states that pension is not to be discontinued under any circumstances if the Pension Payment Order for regular pension could not be issued within those six months.

Adjustment against the final pension

Whatever has been drawn as an anticipatory pension is adjusted against the final pension, never recovered as an overpayment. Once the final pension is fixed and the Pension Payment Order issues, the interim amounts already paid are set off against the final entitlement and any balance due is paid as pension arrears. Where the final pension turns out lower than the interim figure, the correction applies to the pension going forward; what has been paid stays paid.

Two protections follow from that, and together they are why drawing an anticipatory pension carries no risk for the retiree. The interim pension does not prejudice any entitlement: the final pension, the commutation, and the revision of pension under Rule 66 on any later pay commission order all run on the final figure. And the retiree is held harmless for the office’s delay, in cash as well as in principle, because Rule 65 attaches interest to it.

Interest where the delay is administrative

Interest is payable on a delayed pension where the delay is clearly established as attributable to administrative reasons or lapse. Rule 65 of the CCS (Pension) Rules, 2021 provides that in all cases where a pension, family pension or gratuity, including a provisional pension, family pension or gratuity, has not been sanctioned or is delayed on that footing, interest shall be paid on the arrears at the rate and in the manner applicable to General Provident Fund balances. That rate has been 7.1% a year since the quarter beginning 1 April 2020, and it is declared quarterly by the Department of Economic Affairs.

Rule 65 is one of the provisions the 1972 Rules did not carry in this form, and it converts a departmental delay into a departmental liability. Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450 dated 23 February 2022 sets out how a case is to be taken up: every case of delayed payment of pension, family pension or gratuity in respect of the employees of a Ministry or Department, and of its attached and subordinate offices, is to be considered by the Secretary of that Ministry or Department or an officer authorised by that Secretary. Where the delay is found to have been caused by administrative reasons or lapse, interest is required to be paid, responsibility is to be fixed, and disciplinary action is to be taken against the government servants found responsible.

The interest on delayed pension is claimed on the arrears rather than on the interim payments as such, because the interim payments were made on time. It is the shortfall between the interim pension and the final pension, held back over the months of delay, that carries the interest.

Tax treatment

An anticipatory pension is taxed as salary, on the same footing as any other service pension. Section 15(2) of the Income-tax Act 2025 provides that an employer includes a former employer, and Section 16(b) provides that salary includes any annuity or pension, so the interim pension is charged under the head Salaries and not as income from other sources. The standard deduction of Rs. 75,000 in the new regime, or Rs. 50,000 in the old, is available under serial 2 of the Table in Section 19(1).

The retirement gratuity released alongside the anticipatory pension is fully exempt for a central government employee, including the 10% released later on the No Demand Certificate. The exemption attaches to the gratuity, not to the date it reaches the retiree, so a withheld portion paid months after retirement carries the same exemption as the rest.

Arrears paid on conversion to the final pension are taxable in the year of receipt, which is what makes the timing worth watching. Where the arrears relate to an earlier year and push the pensioner into a higher slab, relief under the spread-back provision is available on the same basis as for any other salary arrears. For most central pensioners the point is academic: after the standard deduction and the Section 156 rebate, a pension up to about Rs. 12,75,000 a year pays nil tax under the new regime. Income tax for pensioners covers the position in full.

The proceedings case, which is not anticipatory pension

Anticipatory pension must not be confused with the provisional pension paid where a departmental or judicial proceeding is pending at retirement. Both are provisional pension in the language of the central rules, but only the delay case is what anticipatory pension means, and the two differ in the amount, in the treatment of the gratuity, and in how long they run.

Feature	Anticipatory or delay-case provisional pension	Proceedings-case provisional pension	Final pension
Trigger	Pension Payment Order delayed	Departmental or judicial proceeding pending at retirement	Case complete
Central rule	Rule 62, CCS (Pension) Rules, 2021	Gratuity withheld under Rule 8 until the proceeding concludes	Rule 63 authorisation by the Accounts Officer
Amount	Up to the full pension admissible on verified service	Capped at the maximum pension that would have been admissible	The pension as finally fixed
Retirement gratuity	Released, 10% withheld pending the No Demand Certificate	Withheld in full until the proceeding concludes	Paid in full, less any recovery
Dearness relief	Payable at the rate in force	Payable at the rate in force	Payable at the rate in force
Commutation	Not available	Not available	Available on application
Duration	Six months from retirement, then treated as final	Until final orders on the proceeding	Life
Recovery of amounts drawn	Never recovered as an overpayment	Never recovered as an overpayment	Not applicable

The proceedings-case provisional pension is tied to the withholding of pension power, and it is the situation in which that power actually operates. Where the employee is exonerated, the final pension is authorised in full, the withheld gratuity is released, and the commutation option opens. Where a penalty reduces or withholds the pension, the reduction bites going forward and the provisional pension already drawn is not recovered, which is the one protection the two cases share.

Provisional family pension on death

The same interim protection runs to a family. Rule 75 of the CCS (Pension) Rules, 2021 provides a provisional family pension and a provisional gratuity where a government servant dies and the case cannot be settled at once, on the same logic as an anticipatory pension for a retiree: an interim amount keeps income flowing while the final figure is settled, and it is adjusted against the final family pension rather than recovered.

Rule 65 covers a delayed family pension in the same terms as a delayed pension, so the interest at the General Provident Fund rate and the requirement to fix responsibility both apply where a family pension case is held up by administrative lapse.

The term in state pension rules

The name survives because state pension rules framed on the earlier central pattern kept it. Rule 59 of the Tamil Nadu Pension Rules, 1978 is titled “Sanction of anticipatory pension and gratuity”, and Rule 60 of the same Rules covers the separate case of provisional pension where a departmental or judicial proceeding may be pending. The Tamil Nadu Rules therefore preserve, under the older names, the same two-way split the central rules carry under one name.

The Kerala rules diverge from the central position on the one point that matters most in practice. An anticipatory pension there is sanctioned for six months in the first instance and can be extended where the Accountant General considers it necessary, whereas Rule 62 of the central rules makes six months an outer limit and requires conversion at that point. A central government employee who has served on deputation to a state, or who is reading a state order, should not carry the state extension rule back into a central case.

Across the schemes and the 8th Central Pay Commission

Rule 62 governs a retiree on the defined-benefit rules, which means the Old Pension Scheme and, where a pension arises, the Unified Pension Scheme. An employee under the National Pension System draws an annuity purchased from the accumulated corpus rather than a pension authorised by an Accounts Officer, so the interim arrangements pending finalisation follow that scheme’s own exit machinery and not Rule 62. Anticipatory pension is a settlement-stage protection: it concerns the timing of the pension, not the scheme that produces it.

The 8th Central Pay Commission, constituted by Department of Expenditure Resolution F. No. 01-01/2025-E.III(A) dated 3 November 2025, will revise pay and pension, so the rupee amount an anticipatory pension works out to will change once revised figures are notified. The structure will not. An interim pension pending final authorisation, capped at six months and adjusted against the final pension, is set by the pension rules and is not a pay commission matter. 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

Anticipatory pension is the interim pension paid in anticipation of the final pension where authorisation is delayed. The central CCS (Pension) Rules, 2021 provide it as the provisional pension under Rule 62, carried forward from Rule 64 of the 1972 Rules; “anticipatory pension” is the older name, retained in state rules such as Rule 59 of the Tamil Nadu Pension Rules, 1978. It is sanctioned by the Head of Office as soon as a delay is anticipated, can go up to the full pension admissible on the verified service and emoluments, carries dearness relief, and is paid from the month after retirement, with the retirement gratuity released and 10% withheld under Rule 68 pending the No Demand Certificate where government accommodation was allotted. It runs for six months from retirement at the outside: on that expiry the Accounts Officer treats it as final and issues the Pension Payment Order, per Rule 62 and Department of Pension and Pensioners’ Welfare Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450 dated 23 February 2022. It cannot be commuted, is adjusted against the final pension, and is never recovered as an overpayment. Rule 65 carries interest at the General Provident Fund rate of 7.1% where the delay is attributable to administrative lapse. It is distinct from the provisional pension paid where a departmental or judicial proceeding is pending.

Frequently Asked Questions (FAQs)

What is anticipatory pension?

Anticipatory pension is an interim pension paid to a retiree in anticipation of the final pension, where the authorisation of the regular pension is delayed. It bridges the gap between retirement and the issue of the Pension Payment Order so that the retiree is not left without income. Under the current central rules the same interim pension is called a provisional pension and is sanctioned under Rule 62 of the CCS (Pension) Rules, 2021; anticipatory pension is the older, and the state-rules, name for it.

What is the difference between anticipatory pension and provisional pension?

In substance there is no difference for the delay case: both are the interim pension paid while the final pension is being settled. Anticipatory pension is the term used in older central formulations and in several state pension rules, such as Rule 59 of the Tamil Nadu Pension Rules, 1978, while the current CCS (Pension) Rules use provisional pension. The one distinction that matters is that provisional pension also covers a second situation, where a departmental or judicial proceeding is pending at retirement, and that situation is never called anticipatory pension.

Which rule governs anticipatory pension in the central government?

Rule 62 of the Central Civil Services (Pension) Rules, 2021, which requires the Head of Office to sanction a provisional pension and gratuity where a delay is anticipated in issuing a Pension Payment Order authorising the regular pension. Rule 62 carries forward Rule 64 of the erstwhile CCS (Pension) Rules, 1972. The Department of Pension and Pensioners’ Welfare restated the position in Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450 dated 23 February 2022.

How much is paid as anticipatory pension?

It can be sanctioned up to the full pension that would be admissible on the length of qualifying service and the emoluments already verified, so in practice it is close to the final figure. It carries dearness relief at the rate in force and is paid from the month following retirement through the normal pension-disbursing machinery. The retirement gratuity is also released, with 10% withheld against possible dues on government accommodation until the No Demand Certificate is produced.

How long does anticipatory pension run?

Six months from the date of retirement, and no longer. Rule 62 of the CCS (Pension) Rules, 2021 provides that payment of provisional pension shall not continue beyond six months from the date of retirement, and that on the expiry of six months the Accounts Officer shall treat the provisional pension as final and issue the Pension Payment Order if the final amount has not been determined by then. There is no extension in the central rules. Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450 dated 23 February 2022 adds that pension is not to be discontinued in any circumstances at that point.

Does anticipatory pension carry dearness relief?

Yes. The anticipatory pension carries dearness relief at the rate in force, exactly as a regular pension does, so it keeps pace with the cost of living. Dearness relief is calculated on the interim pension actually sanctioned, and it is revised on the same dates and by the same orders that revise dearness relief for every other central pensioner.

How much of the gratuity is withheld?

10% of the retirement gratuity, and only where the retiring employee was an allottee of government accommodation. Rule 68 of the CCS (Pension) Rules, 2021 provides for the withholding, and the amount is released on receipt of the No Demand Certificate from the Directorate of Estates. Where the Directorate does not intimate any recoverable licence fee by the date the rule stipulates, it is presumed that nothing is recoverable and no part of the gratuity is withheld at all. The remaining 90% is paid with the interim pension.

Can anticipatory pension be commuted?

No. Commutation applies to the final pension and follows the final Pension Payment Order, so no lump sum can be taken against the interim pension. The commutation option is not lost, only deferred: once the final pension is authorised, the retiree applies for commutation on the final figure. Where the anticipatory pension has been treated as final at the six-month mark under Rule 62, the Pension Payment Order that issues is the one commutation runs against.

Is anticipatory pension adjusted against the final pension?

Yes. Once the final pension is authorised, the anticipatory or provisional pension already drawn is adjusted against it, and any balance due is paid as pension arrears. What has been drawn is never recovered as an overpayment even if the final pension is fixed a little lower than the interim figure; the correction applies to the pension going forward, not to what has already been paid.

Is interest payable if the pension is delayed?

Yes, where the delay is clearly established as attributable to administrative reasons or lapse. Rule 65 of the CCS (Pension) Rules, 2021 requires interest to be paid on the arrears of pension, family pension or gratuity at the rate and in the manner applicable to General Provident Fund balances, which has been 7.1% a year since the quarter beginning 1 April 2020. Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450 dated 23 February 2022 requires the Secretary of the Ministry or Department, or an officer authorised by that Secretary, to consider every such case, to fix responsibility, and to take disciplinary action against the government servants responsible.

Is anticipatory pension taxable?

Yes, on the same footing as any other service pension. Section 15(2) of the Income-tax Act 2025 provides that an employer includes a former employer and Section 16(b) provides that salary includes any pension, so the interim pension is taxed under the head Salaries. The standard deduction of Rs. 75,000 in the new regime, or Rs. 50,000 in the old, is available under serial 2 of the Table in Section 19(1). The retirement gratuity released alongside is fully exempt for a government employee.

Which state rules still use the term anticipatory pension?

Several state pension rules framed on the earlier central pattern retain it. Rule 59 of the Tamil Nadu Pension Rules, 1978 is titled Sanction of anticipatory pension and gratuity, and Rule 60 of the same Rules covers the separate provisional pension where a departmental or judicial proceeding may be pending. The Kerala rules also use anticipatory pension, and differ from the central position in allowing the six-month period to be extended where the Accountant General considers it necessary, whereas Rule 62 of the central rules sets six months as an outer limit.

What is paid if a government servant dies before the family pension is settled?

A provisional family pension and a provisional gratuity, under Rule 75 of the CCS (Pension) Rules, 2021. It works on the same logic as an anticipatory pension for a retiree: the family draws an interim amount while the case is completed, and the sum drawn is adjusted against the final family pension rather than recovered. Rule 65 applies to a delayed family pension in the same terms as to a delayed pension.

Does anticipatory pension apply under the National Pension System?

No. Rule 62 of the CCS (Pension) Rules, 2021 governs a retiree on the defined-benefit rules, which means the Old Pension Scheme and, where a pension arises, the Unified Pension Scheme. An employee under the National Pension System draws an annuity purchased from the accumulated corpus, so the interim arrangements pending finalisation follow the exit machinery of that scheme rather than Rule 62.

External references

References

Central Civil Services (Pension) Rules, 2021, Rule 62 (provisional pension where the Head of Office anticipates that the regular pension cannot be sanctioned by the date of retirement; the amount; the six-month outer limit; and the requirement that the Accounts Officer treat the provisional pension as final and issue the Pension Payment Order on the expiry of six months), carried forward from Rule 64 of the erstwhile Central Civil Services (Pension) Rules, 1972.
Ministry of Personnel, Public Grievances and Pensions, Department of Pension and Pensioners’ Welfare, Office Memorandum F. No. 12(9)/2020-P&PW(C)-6450, dated 23 February 2022, on payment of provisional pension and gratuity under Rule 62 of the CCS (Pension) Rules, 2021 in case of delay in issue of the Pension Payment Order authorising regular pension.
Central Civil Services (Pension) Rules, 2021, Rule 63 (authorisation of pension and gratuity by the Accounts Officer), Rule 65 (interest on a pension, family pension or gratuity delayed for administrative reasons, at the rate applicable to General Provident Fund balances), Rule 66 (revision of pension after authorisation), Rule 68 (dues pertaining to government accommodation and the withholding of 10% of the retirement gratuity pending the No Demand Certificate) and Rule 75 (provisional family pension and provisional gratuity on death).
Central Civil Services (Pension) Rules, 2021, Rules 53 to 61 (the stages and timeline for completion of the pension case, including the online pension sanctioning system in Rule 53 and the list of retiring government servants under Rule 54).
Tamil Nadu Pension Rules, 1978, Rule 59 (sanction of anticipatory pension and gratuity) and Rule 60 (provisional pension where a departmental or judicial proceeding may be pending), retaining the earlier central terminology.
Income-tax Act 2025 (Act No. 30 of 2025), Section 15(2) (an employer includes a former employer), Section 16(b) (salary includes any annuity or pension) and serial 2 of the Table in Section 19(1) (standard deduction of Rs. 75,000 in the new regime and Rs. 50,000 in the old).
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.