Reference
- Section 80DDB
Section 80DDB is now Section 128 of the Income-tax Act 2025: up to Rs. 40,000, or Rs. 1,00,000 for a senior citizen, for treating a disease listed in rule 62.
- All India Services (Discipline and Appeal) Rules, 1969
AIS (Discipline and Appeal) Rules 1969 for IAS, IPS and IFoS: rule 3 suspension limits, rule 6 penalties, State and Centre powers, inquiry deadlines, appeals.
- Indian Police Service
The Indian Police Service: an All India Service under the 1951 Act, its two recruitment routes, MHA cadre control, SVPNPA training, DGP selection and CAPF deputation.
- Indian Foreign Service
The Indian Foreign Service: India's diplomatic cadre since 1946, its 2020 rules, grades from Level 10 to 17, recruitment, SSIFS training and strength.
- Indian Forest Service
The Indian Forest Service: the All India Service constituted in 1966, its exam, State Forest Service promotion, IGNFA training, pay levels and deputation.
- Controller General of Accounts
The Controller General of Accounts, Ministry of Finance: 1976 departmentalisation, entry 6 functions, 2022 Receipts and Payments Rules, PFMS, pay and pension.
- Indian Administrative Service
The Indian Administrative Service: an All India Service under the 1951 Act, its three recruitment routes, cadre rules, LBSNAA training and posts by pay level.
- About Salary-Calculator.in
Who publishes Salary-Calculator.in, what it covers and what it leaves out, how every pay, allowance, pension and tax figure is sourced, and its limits.
- Appointments Committee of the Cabinet
The ACC under rule 6 of the Transaction of Business Rules 1961: members, its 14 functions, posts in Annexure I, empanelments, additional charge and extensions.
- Cadre review
Cadre review of central services: DoPT guidelines of 30 September 2022, the five-year cycle, Cadre Review Committee, reserve norms, Group B, C and AIS reviews.
- Contact
How to report a factual error to Salary-Calculator.in, what happens to a correction, and where a pay, pension, NPS or income-tax grievance actually belongs.
- Editorial policy
The sourcing, dating, review, correction and advertising standard every page on Salary-Calculator.in is written to, and what happens when a figure is wrong.
- Non-functional upgradation (NFU)
Non-functional upgradation gives an Organised Group A officer the pay of a grade held by IAS officers two batches junior. Eligibility, pay fixation, case law.
- Organised Group A Services
Organised Group A Central Services: the six DoPT attributes of 2009, the 2017 list of 52, grades from Level 10 to 17, NFU and NFSG, and the CAPF and IRMS cases.
- Privacy policy
What Salary-Calculator.in collects, the analytics and advertising cookies set through it, why calculator inputs never leave the browser, and DPDP rights.
- Railway Protection Force
The RPF: its 1957 Act and 1985 armed-force status, ranks, pay Levels 3 to 17, SSC recruitment from October 2025, IRPFS officers, allowances and railway pension.
- All India Services (Conduct) Rules, 1968
The All India Services (Conduct) Rules, 1968 bind IAS, IPS and Indian Forest Service officers: Rule 3 integrity, Rule 11 gifts and the Rule 16 property return.
- Empanelment
Empanelment for Joint Secretary, Additional Secretary and Secretary posts: eligibility, Experts Panel, CSB, ACC, scoring, 360-degree feedback, reviews, IPS boards.
- Central Bureau of Investigation
The CBI: its 1946 Act and 1963 Resolution, Director selection and five-year cap, state consent, cases against central employees, 20% allowance and 2025 figures.
- Chief Vigilance Officer
The Chief Vigilance Officer of a central ministry, PSU or bank: CVC veto, DoPT eligibility, tenure, pay, APAR, the Agreed List and Master Circular 02/MC/2026.
- Appeal, Review and Revision under the CCS (CCA) Rules
Appeal, revision and review under the CCS (CCA) Rules 1965: the 45-day appeal under Rules 23 to 28, revision under Rule 29, review under Rule 29-A.
- Charge Sheet and Articles of Charge
The charge sheet under Rule 14(3) of the CCS (CCA) Rules 1965: articles of charge, statement of imputations, the four annexures, and the time to reply.
- Confirmation in Central Government Service
Confirmation in central government service: the one-time order in the entry grade, the 1988 delinking from a permanent post, and why it is never automatic.
- Departmental Promotion Committee (DPC)
The departmental promotion committee in central government service: composition, the zone of consideration, the benchmark, the sealed cover and panel validity.
- Direct recruitment
Direct recruitment to central government posts: the quota in the recruitment rules, UPSC and SSC, age limits, reservation, pay on joining, probation and NPS.
- Disciplinary Authority
The disciplinary authority is the authority competent under Rule 12 of the CCS (CCA) Rules 1965 to impose a penalty: who it is, what it decides, and its limits.
- Disproportionate Assets
Disproportionate assets under Section 13(1)(b) of the PC Act 1988: the check-period formula, the 10% myth, burden of proof, Rule 11 dismissal and pension.
- Inquiry Officer
The inquiry officer is the inquiring authority appointed under Rule 14(2) of the CCS (CCA) Rules 1965 to hear a major penalty charge and report findings on it.
- Major versus minor penalty proceedings
Major versus minor penalty proceedings under the CCS (CCA) Rules, 1965: how Rule 11 penalties split, the Rule 14 and Rule 16 routes, and how each is chosen.
- Misconduct
What counts as misconduct for a central government servant: CCS Conduct Rule 3, negligence and error of judgment, private life, and how an act becomes a charge.
- Presenting officer
The presenting officer under Rule 14(5)(c) of the CCS (CCA) Rules 1965: who is appointed, duties at each hearing, lawyer rule, and the 10% honorarium.
- Principles of Natural Justice
Natural justice in central government discipline: the rule against bias, the fair hearing and reasoned orders under Article 311 and CCS (CCA) Rules 14 to 19.
- Probation in Central Government Service
Probation in central civil services: the period fixed by the Recruitment Rules, limits on extension, confirmation in the entry grade, and discharge on failure.
- Probation in the All India Services
Probation for IAS, IPS and Indian Forest Service officers runs under three rule sets of 1954 and 1968: periods, extension, pay, discharge and confirmation.
- Proportionality of Penalty in Disciplinary Cases
When a court or the CAT can interfere with a disciplinary penalty as disproportionate: Ranjit Thakur, B.C. Chaturvedi, remand, parity and Rule 27(2)(c).
- Recruitment Rules
Recruitment rules for central government posts: the 13-column schedule, who frames and approves them, the 2010 DoPT guidelines, amendment and relaxation.
- Retirement Age of Central Government Employees
Retirement age of central government employees is 60 under Fundamental Rule 56(a): the history, higher ages for doctors and teachers, and the exit routes.
- Sealed cover procedure
The sealed cover procedure under DoPT OM No. 22011/4/91-Estt.(A) of 14 September 1992: the three triggers, the six monthly review, and ad hoc promotion.
- Vigilance Clearance
Vigilance clearance under DoPT OM No. 104/33/2024-AVD-IA dated 9 October 2024: the twelve grounds of denial, currency of penalty, and the promotion rule.
- Dies Non
Dies non is absence treated as neither duty nor leave: no pay under FR 17(1), a later increment, smaller leave credits, and a possible break under FR 17-A.
- Government accommodation
Government housing for central staff: General Pool, railway, defence, CAPF and departmental quarters, licence fee, the HRA bar, retention and perquisite tax.
- Head of Office
Head of Office under Rule 12(4) of the DFPR 2024: who declares one, the service book, GPF advance, pension case, provisional pension and disciplinary duties.
- Directorate of Estates
The Directorate of Estates allots General Pool housing to central government staff, fixes the licence fee, charges damages and issues the No Demand Certificate.
- All India Services (Leave) Rules 1955
All India Services (Leave) Rules 1955 for IAS, IPS and IFoS: earned leave, half pay, child care leave after 2023, study leave, encashment, deemed resignation.
- Central Government Holidays 2027
The 2027 central government holiday list: 17 gazetted closed holidays including the 3 national holidays, and 32 restricted holidays from which employees pick 2.
- Last Pay Certificate
The Last Pay Certificate is issued on Form R.P.R. 2 under paras 2.1(6), 2.4(8), 2.10, 2.11 and 2.61 of the Subsidiary Instructions to the 2022 R and P Rules.
- Vacation Department Leave for Central Government Employees
Vacation department staff, such as teachers, earn leave under Rule 28: the vacation is duty, and since 2018 they earn 10 to 30 days of earned leave a year.
- Quarantine Leave for Central Government Employees
Quarantine leave is not a head of leave under the CCS (Leave) Rules 1972. Railway Rule 555 deleted it, and IIT Statute 25 still carries the 21 day rule.
- Sabbatical Leave for Central Government Employees
Sabbatical leave is absent from the CCS (Leave) Rules 1972. Only four instruments grant it: UGC Clause 8.3, CSIR 17.5, ICAR Chapter 21 and IIT Statute 27.
- Casual Leave for Central Government Employees
Casual leave is 8 days a calendar year for central government employees, a concession outside the CCS (Leave) Rules. Limits, holidays, tour and disability.
- CGHS Contribution and Ward Entitlement
CGHS costs Rs. 250 to Rs. 1,000 a month by pay level. Ward entitlement runs on basic pay: general to Rs. 36,500, semi-private to Rs. 50,500, private above.
- CGHS for Pensioners
A pensioner CGHS whole-life card costs Rs. 30,000 to Rs. 1,20,000, being 120 months of the slab for the pay level held at retirement, paid on Bharatkosh.
- Child Adoption Leave for Central Government Employees
Child adoption leave is 180 days at full pay under Rule 43-B for a woman central government employee adopting or fostering a child below one year of age.
- Commuted Leave
Commuted leave is half pay leave taken at full pay on a medical certificate under Rule 30 of the CCS (Leave) Rules 1972, with twice the leave granted debited.
- Dearness pay
Dearness pay merged 50% of dearness allowance into basic pay from 1 April 2004 under OM 105/1/2004-IC. The 6th CPC subsumed it and refused any further merger.
- Extraordinary Leave
Extraordinary leave is leave without pay under Rule 32 of the CCS (Leave) Rules 1972, granted when no other leave is due. Limits, increment and pension effect.
- Half Pay Leave
Half pay leave is 20 days a year at half leave salary under Rule 29 of the CCS (Leave) Rules 1972, on medical certificate or private affairs, with no ceiling.
- Hospital Leave for Central Government Employees
Hospital leave under Rule 46 paid full pay for 120 days for an injury from the risks of duty. It was omitted on 14 December 2018 and replaced by WRIIL.
- Leave Not Due for Central Government Employees
Leave not due is half pay leave advanced under Rule 31 of the CCS (Leave) Rules 1972, capped at 360 days a career and recovered if the servant does not return.
- Leave Preparatory to Retirement
Leave preparatory to retirement under Rule 38 of the CCS (Leave) Rules 1972: up to 300 days of earned leave plus half pay leave due, ending on retirement day.
- Paternity Leave for Central Government Employees
Paternity leave is 15 days at full pay for a male central government employee with fewer than two surviving children, under Rule 43-A, CCS (Leave) Rules 1972.
- Reimbursement of Medical Expenses
How a central government employee or pensioner claims medical reimbursement: the CGHS rate cap, Form MRC, the six-month limit, the 90% advance and the tax position.
- Restricted and Gazetted Holidays for Central Government Offices
Central government offices observe 17 gazetted (closed) holidays a year, and each employee may take 2 restricted holidays. They are holidays, not leave.
- Special Casual Leave for Central Government Employees
Special casual leave limits by purpose: 5 working days for vasectomy and 10 for tubectomy since 2008, 42 days for organ donors, blood donation 4 times a year.
- Special Disability Leave for Central Government Employees
Special disability leave gave up to 24 months for a duty-caused disability under CCS Leave Rules 44 and 45. WRIIL replaced it on 14 December 2018; AIS keep it.
- Study Leave for Central Government Employees
Study leave under Rules 50 to 63 of the CCS (Leave) Rules: 24 months in a career, full pay with DA and HRA, no study allowance since 2018, and a 3-year bond.
- Work Related Illness and Injury Leave (WRIIL)
Work related illness and injury leave is full pay for a duty-caused illness or injury under Rule 44, replacing special disability and hospital leave since 2018.
- Bad Climate Allowance
The Bad Climate Allowance is paid as Tough Location Allowance-III, at Rs. 1,500 a month for Level 9 and above and Rs. 1,250 up to Level 8 since 1 January 2024.
- Cash Handling and Treasury Allowance
Cash handling and treasury allowance is Rs. 700 or Rs. 1,000 a month by average cash handled, under DoPT OM 4/6/2017-Estt.(Pay-II) of 18 January 2019.
- Cycle (Maintenance) Allowance
Cycle (Maintenance) Allowance is Rs. 180 a month under the Department of Expenditure order of 14 July 2017, for staff who use their own cycle on duty.
- Family Planning Allowance
The Family Planning Allowance was abolished from 1 July 2017 by DoE OM No. 12(4)/2016-E.III(A). Grade-pay rates, conditions of grant and the 7th CPC reasoning.
- Field Area Allowance
Field Area Allowance runs in three tiers: Rs. 21,125 a month at the Highly Active tier, Rs. 13,125 at the Field tier and Rs. 7,875 at the Modified tier.
- Flying Allowance
Flying Allowance is Rs. 31,250 a month for officers and Rs. 21,625 for JCOs and other ranks since 1 January 2024, at cell R1H1 of the risk and hardship matrix.
- Hard Area Allowance
Hard Area Allowance is 20% of basic pay in the Nicobar group and Minicoy and 12% in seven Lakshadweep islands, under DoE OM 13/1/2017-E.II(B) of 14 July 2017.
- High Altitude and Siachen Allowance
Siachen Allowance is Rs. 42,500 and Rs. 30,000 above the Risk and Hardship matrix. High Altitude Allowance is paid by category, Cat-III, Cat-II and Cat-I.
- National Holiday Allowance
The National Holiday Allowance is a per-day payment for non-gazetted staff required to work on Republic Day, Independence Day or Gandhi Jayanti.
- Project Allowance
Project Allowance is paid from cell R3H2 of the 7th CPC Risk and Hardship Matrix: Rs. 4,250 and Rs. 3,375 a month since 1 January 2024, split by pay level.
- Ration Money Allowance
Ration Money Allowance is Rs. 151.93 per head per day for 2025-26: who draws it, the Detachment Allowance bar, the rate history since 2019 and the tax.
- Special Compensatory (Remote Locality) Allowance
SCRLA, the 6th CPC remote posting allowance in Parts A to D, paid since 1 July 2017 as Tough Location Allowance, with the old-rate option beside the SDA.
- Split Duty Allowance
Split Duty Allowance is Rs. 450 a month from 1 July 2017 for sweepers and farashes in the Central Secretariat on a split shift with no quarters within 1 km.
- Tenure Allowance
The Central Secretariat (Deputation on Tenure) Allowance: 10% of basic pay up to Rs. 9,000 for AIS and Group A officers on a Central Staffing Scheme tenure.
- Tribal Area Allowance
The Tribal Area Allowance for postings in scheduled tribal areas is now paid as the 7th CPC Tough Location Allowance, by area tier and pay level.
- Washing Allowance
Washing Allowance was a monthly amount for laundering supplied uniforms; the 7th CPC folded it into the consolidated Dress Allowance.
- Daily allowance on tour
Daily allowance on tour reimburses hotel, food and city travel away from headquarters by pay level, under the Department of Expenditure order of 13 July 2017.
- Additional Pension in Old Age
Additional pension for central government pensioners: 20% of basic pension on completing 80, rising to 100% at 100, under Rule 44(6), CCS Pension Rules 2021.
- All India Services
The All India Services are the IAS, IPS and Indian Forest Service, constituted under the All India Services Act, 1951, with their own pay and pension code.
- Annual Performance Appraisal Report (APAR)
The Annual Performance Appraisal Report for central government employees: the ten-point grading, the Very Good benchmark, disclosure and representation.
- Article 309 of the Constitution
Article 309 lets Parliament regulate the conditions of service of Union employees, and its proviso lets the President make the rules until Parliament does.
- Article 311 of the Constitution
Article 311 bars the dismissal, removal or reduction in rank of a civil servant except by a superior authority and after an inquiry, with three exceptions.
- Bhavishya portal
Bhavishya is DoPPW's online pension sanction and tracking system under Rule 53 of the CCS (Pension) Rules 2021, mandatory for central civil cases since 2017.
- CCS (Classification, Control and Appeal) Rules, 1965
The CCS (CCA) Rules 1965 in 35 rules: Rule 10 suspension, the ten Rule 11 penalties, the Rule 14 inquiry, Rule 19 dispensation, and appeal under Rule 23.
- Central Administrative Tribunal
The Central Administrative Tribunal under the Administrative Tribunals Act 1985: jurisdiction, exclusions, exhaustion of remedies, limitation and procedure.
- Central Vigilance Commission
The Central Vigilance Commission: the 2003 Act, composition and pay pegged to the UPSC, first and second stage advice, CBI superintendence and the 2025 workload.
- Departmental Inquiry
A departmental inquiry under Rule 14, CCS (CCA) Rules 1965, is what a disciplinary authority must hold before a major penalty: seven stages, every time limit.
- Discharge from service
Discharge from central government service: ending a probationer or temporary servant's service under Rule 5, with notice, pay in lieu, leave and gratuity.
- Doctrine of pleasure
The doctrine of pleasure in Article 310: civil servants hold office at the pleasure of the President or Governor, limited by Article 311 and the service rules.
- Home loan interest under Section 24(b)
Home loan interest under Section 24(b), now Section 22 of the Income-tax Act 2025: the Rs. 2,00,000 self-occupied cap, let-out set-off, and the new regime bar.
- Immovable Property Return
Annual immovable property return under Rule 18 of the CCS (Conduct) Rules, 1964: who files it, the 31 January deadline, prior sanction, and the penalty.
- Income-tax Act 2025
The Income-tax Act 2025 replaced the 1961 Act on 1 April 2026. The tax year, the section mapping, what genuinely changed, and what a government employee pays.
- Joint Consultative Machinery
The JCM Scheme of 1966: who it covers, the National Council (JCM) and its Staff Side, departmental councils, recognised associations and the Board of Arbitration.
- Minor penalty
The five minor penalties in Rule 11 of the CCS (CCA) Rules 1965: censure to withholding of increments, how each cuts pay and delays promotion, and Rule 16.
- Pay fixation on reversion
Pay on reversion turns on its cause: officiating pay is not protected, FR 22(I)(a)(3) caps an own-request move, and FR 28 with FR 29 governs a penalty.
- Prevention of Corruption Act, 1988
Prevention of Corruption Act, 1988 as amended in 2018: offences and penalties, Section 17A approval, Section 19 sanction, and the effect on service and pension.
- Reduction in rank
Reduction in rank under Rule 11(vi) of the CCS (CCA) Rules, 1965: the Rule 14 inquiry, the Article 311 safeguard, pay under FR 28, and the FR 29(2) directions.
- Reinstatement
Reinstatement of a central government servant after suspension, or after dismissal is set aside: FR 54, 54-A and 54-B, back wages, duty, pension and tax.
- Resignation from central government service
Resignation forfeits past service and pension under Rule 26 of the CCS (Pension) Rules 2021. Acceptance, notice, withdrawal within 90 days, and what is paid.
- Section 115BAC
Section 115BAC of the repealed Income-tax Act 1961 still governs assessment year 2026-27: its slab table, what it switches off, and how it became Section 202.
- Section 202 of the Income-tax Act, 2025
Section 202 of the Income-tax Act 2025 charges the default new tax regime: the slab table, the twelve sub-clauses of sub-section (2)(a), and the option out.
- Section 80D
Section 80D is now Section 126 of the Income-tax Act 2025: Rs. 25,000 for self and family, Rs. 25,000 for parents, doubled where a senior citizen is covered.
- Suspension
Suspension under Rule 10, CCS (CCA) Rules, 1965 is an interim measure, not a penalty. Grounds, deemed suspension, subsistence allowance, 90-day review.
- Advance tax
Advance tax is due where the tax left after TDS reaches Rs. 10,000. The four due dates, the senior citizen exemption, and the Section 424 and 425 interest.
- All India Services pay rules, 2016
The three All India Services Pay Rules of 2016 for the IAS, IPS and IFoS: gazette numbers, grade ladders, the IAS-only increments, fitment, increments and DA.
- Allowances for central government employees
Allowances are what a central government employee draws over basic pay. The 7th CPC reform, the major allowances, how they are revised, and which are taxable.
- Assistant Section Officer (ASO) salary
An Assistant Section Officer in the Central Secretariat Service is at Level 7, entry basic Rs. 44,900, in-hand about Rs. 83,000 a month in a metro at 60% DA.
- Basic pay
Basic pay is the pay drawn in the prescribed level of the pay matrix under Rule 3(x) of the CCS (Revised Pay) Rules, 2016, and the base for DA, HRA and pension.
- CCS (Conduct) Rules, 1964
The CCS (Conduct) Rules 1964 bind every central civil servant: Rule 3 integrity, Rule 13 gift limits, Rule 16 investment and the Rule 18 property return.
- CCS (Leave) Rules, 1972
The CCS (Leave) Rules 1972 run to 66 rules in seven chapters and 15 kinds of leave, from earned leave under Rule 26 to departmental leave under Rule 49.
- CCS (Pension) Rules, 2021
The CCS (Pension) Rules, 2021 govern pension, gratuity and family pension for pre-2004 central government staff: all 87 rules, 14 chapters, the figures.
- Central Pension Accounting Office
The Central Pension Accounting Office issues the Special Seal Authority on every central civil Pension Payment Order and accounts for pension expenditure.
- Central Secretariat Service
The Central Secretariat Service staffs the ministries of the Government of India: its five grades, pay levels, strength, recruitment and the CSS Rules, 2009.
- Central Staffing Scheme
The Central Staffing Scheme under DoPT OM No. 36/77/94-EO(SM-I) of 5 January 1996: posts, services, eligibility, tenure, cooling off, debarment and CDTA.
- Child care leave
Child care leave is 730 days across the whole service under Rule 43-C, at 100% leave salary for 365 days and 80% for the next 365. Rules, spells and pay.
- Department of Pension and Pensioners' Welfare
The DoPPW frames central pension policy under six Allocation of Business entries, administers seven pension rulebooks and needs Finance Ministry concurrence.
- Deputation in central government
Deputation is a temporary posting to an ex-cadre post, lien retained. The pay option, the duty allowance at Rs. 5,625 and Rs. 11,250, tenure and cooling-off.
- Dress Allowance
Dress allowance runs from Rs. 6,250 to Rs. 34,750 a year by category, credited each July. The six rate rows, the nurses' rate, the pro-rata rule and the tax.
- Earned leave
Central government staff are credited 30 days of earned leave a year, 15 on 1 January and 15 on 1 July, to a 300-day ceiling under Rule 26 of the 1972 rules.
- Foreign service
Foreign service under FR 9(7) and FR 109 to 126: transfer conditions, pay, the 18% and 28% pension contribution, 11% leave salary, SR 307 interest, reversion.
- Form 16
Form 16 is the annual salary TDS certificate under Section 203, due by 15 June, downloaded from TRACES in both parts, and replaced by Form 130 in 2026-27.
- Form 26AS and the AIS
Form 26AS is the tax credit statement under Section 285BB. What its ten parts hold from AY 2023-24, how it differs from the AIS and TIS, and how to reconcile.
- Fundamental Rules and Supplementary Rules
The Fundamental Rules 1922 govern pay, lien, suspension and retirement of central government servants: thirteen chapters, FR 1 to 127, and what replaced them.
- Honorarium and fee
Honorarium and fee for central government staff: FR 9(9) and FR 9(6-A), who sanctions, how it is claimed, the one-third fee rule, Form 16 and the tax.
- Hostel Subsidy
Hostel Subsidy reimburses a child's boarding and lodging at a residential school 50 km away, up to Rs. 8,437.50 a month: the rate, the conditions and the tax.
- Island Special Duty Allowance
Island Special Duty Allowance is 10%, 16% or 20% of basic pay in the Andaman and Nicobar Islands and Lakshadweep, drawn on top of the Hard Area Allowance.
- Joining time
Joining time on transfer in the public interest: the Rule 5(4) slab of 10 to 15 days by distance, joining-time pay under Rule 7, and unused days as leave.
- Lien (government service)
A lien is a government servant's title to hold a regular post under Fundamental Rule 9(13). Acquisition, retention, termination, transfer, and the 1998 recast.
- Maternity leave (central government)
A woman central government servant gets 180 days of maternity leave at full pay under Rule 43, with surrogacy, miscarriage, stillbirth and adoption covered.
- MTS salary
Multi-Tasking Staff (MTS) is at Level 1 of the pay matrix, entry basic Rs. 18,000. The full salary breakdown, in-hand pay by city, allowances and promotions.
- NPS exit and withdrawal rules
How a central government employee takes money out of NPS: the 60:40 superannuation exit, premature exit, partial withdrawal, tax, and the death-benefit choice.
- Pay fixation on promotion
Pay on promotion is fixed by one increment in the level held, then the equal or next higher cell of the promoted level, under Rule 13, CCS (RP) Rules 2016.
- PPO and the annual life certificate
The Pension Payment Order is issued under Rule 63 two months before superannuation. The life certificate is due each November, from 1 October at age 80.
- Premature Retirement under FR 56(j)
Premature retirement under FR 56(j): the age 50 and 55 thresholds, the quarterly review calendar, the committee criteria, the full pension, and the remedy.
- Promotion
Promotion in central government service: recruitment rules, qualifying service, the benchmark, pay fixation, reservation and the remedies where it is denied.
- Qualifying service
Qualifying service is the service that counts for a central government pension. The 10-year minimum, the counting rules in Rules 11 to 30, and what forfeits it.
- Restoration of commuted pension
The commuted portion is restored after 15 years from the date the pension was reduced, not from retirement, under Rule 10-A. Why 15 years, with an example.
- Section 80C
Section 80C is now Section 123 of the Income-tax Act 2025 read with Schedule XV: a Rs. 1,50,000 old-regime deduction for GPF, NPS, insurance and tuition fees.
- Section 80TTB
Section 80TTB is now Section 153(2)(b) of the Income-tax Act 2025: a senior citizen deducts up to Rs. 50,000 of bank and post office interest, old regime only.
- Section 87A rebate
Section 87A of the repealed Income-tax Act 1961 is now Section 156 of the Income-tax Act 2025: the Rs. 60,000 rebate, the Rs. 12 lakh ceiling, marginal relief.
- Section Officer (SO) salary
A Section Officer of the CSS is at Level 8, entry basic Rs. 47,600, in-hand about Rs. 87,900 in a metro. Pay, allowances, tax, the non-functional scale.
- Seniority in central government service
Seniority runs from the date of regular appointment to the grade under DoPT OM No. 20011/1/2008-Estt.(D) of 11 November 2010, with the rotation of quota.
- Special Duty Allowance
Special Duty Allowance is 10% of basic pay for central staff in the North East, Sikkim and Ladakh from 1 July 2017, with no transfer liability test since 2008.
- Stenographer salary
SSC Stenographer Grade D is Level 4 (Rs. 25,500) and Grade C is Level 6 or Level 7. In-hand pay by grade and city at 60% DA, promotion, and the 2026 exam.
- Superannuation
Superannuation is retirement at 60 under FR 56(a), on the last day of the month of the 60th birthday. The first-of-month proviso, and what then falls due.
- Tax Assistant salary
A Tax Assistant in the CBDT or CBIC is at Level 4, entry basic Rs. 25,500: the salary breakdown, in-hand pay by city, the SSC CGL typing test, and promotion.
- TDS on salary (Section 192)
TDS on salary is deducted monthly at the average rate under Section 192. How the DDO computes it, the default new regime, Form 16, and TDS on pension.
- Technical resignation
A technical resignation lets a government servant move to another government post without losing pay, leave, GPF, seniority or pension. Rules and pitfalls.
- Tough Location Allowance
Tough Location Allowance under the 7th CPC: tier I, II and III rates by pay level, qualifying areas, the Special Duty Allowance option, DA escalator and tax.
- Travelling allowance (TA)
Travelling allowance reimburses journeys on tour and transfer: pay-level entitlements, daily allowance, the 80% transfer grant, and DA-linked rates.
- Under Secretary (US) salary
An Under Secretary in the CSS is at Level 11, entry basic Rs. 67,700. The full salary breakdown, in-hand pay by city, the income tax, and the promotion ladder.
- Voluntary Retirement for Central Government Employees
Voluntary retirement for central government employees: Rule 43 (20 years, 3 months notice), the pension, the withdrawn weightage, and the NPS and UPS position.
- Old versus new tax regime
Old versus new tax regime for FY 2026-27 under the Income-tax Act 2025: nil up to Rs. 12.75 lakh salary, and the break-even deductions the old regime needs.
- CAPF Constable salary
CAPF Constable (GD) salary: the Level 3 basic of Rs. 21,700, in-hand near Rs. 48,000, Risk and Hardship Allowance to Rs. 21,625, ration money and SSC GD entry.
- IAS salary
IAS salary: the Rs. 56,100 entry basic fixed by Rule 5(1), an in-hand near Rs. 1,01,300 on central deputation, the ladder to Level 18, and the extra increments.
- IPS salary
IPS salary under the IPS (Pay) Rules 2016: the Rule 5(1) entry basic of Rs. 56,100, the in-hand at entry, the Rule 3(1) ladder to Level 17, and the IAS gap.
- Junior Engineer salary
SSC Junior Engineer salary: the Level 6 basic of Rs. 35,400, the Rs. 66,846 in-hand at 60% dearness allowance, the recruiting bodies and the promotion ladder.
- KVS teacher salary
KVS teacher salary: PRT Level 6, TGT Level 7, PGT Level 8, the senior and selection scales each post carries, the in-hand by city, and Notification 01/2025.
- Loco Pilot salary
Loco Pilot salary: the ALP Level 2 basic of Rs. 19,900, the Loco Pilot Level 6 pay of Rs. 35,400, kilometreage rates revised from 1 January 2024, and the 30% pay element.
- NVS teacher salary
NVS teacher salary: PGT Level 8 and TGT Level 7 pay, the 10% allowance for residential duties, rent-free campus quarters, and the in-hand at a rural JNV.
- Railway Group D salary
Railway Group D is Level 1 of the pay matrix, basic Rs. 18,000, in-hand about Rs. 33,000. The trackman allowances, the posts, and the CEN 09/2025 selection.
- SSC CHSL salary
SSC CHSL salary for 2026: LDC and JSA at Level 2, DEO at Level 4 or 5, the in-hand by city at 60% DA, the typing test, cut-offs, age limit and promotion.
- Staff Nurse salary
Staff Nurse (Nursing Officer) salary at Level 7: Rs. 44,900 basic, Rs. 9,000 Nursing Allowance, in-hand Rs. 94,426 in an X city at 60% DA, NORCET and promotion.
- Sub-Inspector salary
Sub-Inspector salary via SSC CPO: the Level 6 basic of Rs. 35,400, the in-hand of about Rs. 66,000, CAPF field allowances, and the Delhi Police licence rule.
- Central Board of Direct Taxes
The Central Board of Direct Taxes: the statutory body under the Central Boards of Revenue Act 1963 that heads the Income Tax Department, its powers and cadre.
- Civil Services Examination
The UPSC Civil Services Examination under the CSE Rules 2026: 23 services, age, attempts, the 2,025-mark scheme, reserve list, service allocation and results.
- Income Tax Inspector salary
Income Tax Inspector salary: Level 7 entry basic of Rs. 44,900, in-hand Rs. 83,176 in an X-class city, the allowances, deductions and promotion to ITO.
- Income Tax Officer
Income Tax Officer: Level 8 basic pay of Rs. 47,600, in-hand of Rs. 87,874 in an X-class city, Group B gazetted, and Assessing Officer under the 2025 Act.
- Indian Revenue Service
The Indian Revenue Service: two branches, UPSC entry as Assistant Commissioner at Level 10 on Rs. 56,100, in-hand about Rs. 1,01,300, and the rank ladder.
- SSC CGL
SSC CGL 2026 explained: the two-tier exam, Tier-II papers and marking, age and degree rules, the 40 posts from Level 4 to Level 8, and how merit fixes the post.
- SSC CGL salary
SSC CGL salary for 2026 by post and pay level: entry basic Rs. 25,500 to Rs. 47,600, in-hand by city at 60% DA, tax position, increments and promotion.
- Staff Selection Commission
The Staff Selection Commission: the DoPT attached office set up by the 1975 resolution, its remit, nine field offices, exams, age relaxations and exam law.
- Union Public Service Commission
The Union Public Service Commission: its basis in Articles 315 to 323, composition and tenure, the pay pegged to the Chief Election Commissioner, and its exams.
- General Provident Fund
The General Provident Fund for central government employees: eligibility, the 6% minimum, the Rs. 5 lakh ceiling, 7.1% interest, advances, withdrawals and tax.
- Leave encashment
Leave encashment for central government employees: the Rule 39 formula, the 300-day cap, earned and half pay leave, tax exemption, and every mode of exit.
- NPS vs OPS vs UPS
NPS, OPS and UPS compared for central government employees: contributions, the assured pension, lump sum, dearness relief, family pension, exits and tax.
- Pension calculation
A central government pension is 50% of emoluments under Rule 44, CCS (Pension) Rules 2021, subject to a minimum of Rs. 9,000 and a maximum of Rs. 1,25,000.
- Salary by pay level
Entry basic, dearness allowance, house rent allowance and approximate gross at every 7th CPC pay level, with the top cell, transport allowance and deductions.
- Annual increment
The annual increment is 3% of basic pay, one cell down the pay matrix, on 1 January or 1 July under Rule 9 and Rule 10, CCS (Revised Pay) Rules, 2016.
- Aykroyd formula
The Aykroyd formula prices a 2,700-calorie diet and the other 15th Indian Labour Conference norms to fix minimum pay. It gave the 7th CPC Rs. 17,992.98.
- Cabinet Secretary pay
The Cabinet Secretary draws a fixed Rs. 2,50,000 at Level 18, the top cell of the pay matrix. Level 17, the missing increment, allowances, tax and pension.
- Central Armed Police Forces
CAPF personnel are paid on the civilian 7th CPC pay matrix without Military Service Pay. Pay levels, allowances, Organised Group A status, NFFU and pension.
- Central Government Employees Group Insurance Scheme
CGEGIS explained: Rs. 120, Rs. 60 or Rs. 30 a month by group, the 70:30 savings and insurance split, and what is paid at retirement and on death in service.
- Central Government Health Scheme (CGHS)
CGHS charges Rs. 250 to Rs. 1,000 a month by pay level. Ward entitlement, the pensioner whole-life card, the 2025 package rates, and the tax deduction.
- Central government jobs
What Groups A, B and C mean, which body recruits for each post, the entry pay on the 7th CPC pay matrix, and the reservation percentages in direct recruitment.
- Children Education Allowance
Children Education Allowance is Rs. 2,812.50 a month per child: the rate, the classes and diploma courses covered, the age limits, Hostel Subsidy and the tax.
- City classification for HRA
The X, Y and Z city classification for HRA: the eight X cities, the 88-city Y annexure, the 30%, 20% and 10% rates, and how it differs from the transport list.
- Concordance table
The 58 concordance tables map old pay to the 7th CPC matrix so a pre-2016 pension can be revised by notional pay fixation. How they work, with a worked example.
- Defence pay matrix
The defence pay matrix fixes armed forces basic pay from Rs. 21,700 at Level 3 to Rs. 2,50,000 at Level 18, with Military Service Pay paid on top of the cell.
- Department of Expenditure
The Department of Expenditure, Ministry of Finance, fixes central government pay, dearness allowance and allowances, and services the pay commissions.
- Department of Personnel and Training
The Department of Personnel and Training is the nodal department for recruitment, training and service conditions of central government employees, not pay.
- Drawing and Disbursing Officer
The Drawing and Disbursing Officer under Rule 2(s) of the 2022 Receipts and Payments Rules: who is designated, the pay bill, liability, e-bills, TDS and NPS.
- Grade pay
Grade pay was the fixed amount added to the pay band to give basic pay from 2006 to 2015. The 7th CPC abolished it; each level still carries its old grade pay.
- Military Service Pay
Military Service Pay is the flat defence element up to Brigadier: Rs. 15,500 for officers and Rs. 5,200 for JCOs and ORs, counted for DA and pension only.
- Modified Assured Career Progression
MACP grants three financial upgradations at 10, 20 and 30 years of regular service, or 10 years in the same level, to the next pay level, capped at Level 15.
- One Rank One Pension
One Rank One Pension pays defence pensioners of the same rank and service the same pension: the 2015 order, the base years, the revisions and exclusions.
- Pay and Accounts Office
The Pay and Accounts Office under Rule 2(w) of the 2022 Receipts and Payments Rules: departmentalisation, bill pre-check, three-day passing, GPF, PPO and NPS.
- Pay band
A pay band was one of four running salary ranges notified under the CCS (Revised Pay) Rules, 2008, read with a grade pay to give basic pay until 2016.
- Pay fixation
Pay fixation places a central government employee in a cell of the pay matrix. The rules are Rule 7 to Rule 13, CCS (RP) Rules 2016, and FR 15, 22, 27 and 35.
- Professional tax
Professional tax is a state levy on employment under Article 276, capped at Rs. 2,500 a year. Who pays it, state variation, and the old-regime deduction.
- Railway employees
Indian Railways employs 11.73 lakh central staff on the 7th CPC pay matrix. Pay rules, running allowance, hours of work, pension, passes and the railway bonus.
- Standard deduction
The standard deduction is Rs. 75,000 in the new regime and Rs. 50,000 in the old for tax year 2026-27, under Section 19(1) Table serial 2, Income-tax Act 2025.