Constant Attendant Allowance

Constant attendant allowance is Rs. 8,438 a month from 1 January 2024, paid for life with the disability pension to a 100% disabled pensioner needing care.

The constant attendant allowance (CAA) is Rs. 8,438 a month, paid for life in addition to the disability pension to a central government pensioner assessed at 100% disability whom a medical board certifies to be completely dependent on others for day-to-day activities. It is granted under rule 10(7) of the Central Civil Services (Extraordinary Pension) Rules, 2023, notified as G.S.R. 63(E) on 30 January 2023, and administered by the Department of Pension and Pensioners’ Welfare. The current figure has applied since 1 January 2024.

The allowance is a flat sum, identical for every eligible pensioner whatever the level or pay from which they retired, and it carries no dearness relief. Rule 10(7) says so in terms: the allowance is payable for life in addition to the monthly disability pension, “but no dearness relief shall be admissible on the Constant Attendant Allowance”. Instead of the twice-yearly dearness relief revision that lifts the disability pension itself, the allowance rises in a single 25% step each time dearness allowance crosses a further 50 percentage points, under Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/4/2017-P&PW(E) dated 3 October 2017.

This article sets out the allowance in full: what it pays for, the three eligibility limbs of rule 10(7), the medical board certification and its three-month test, the current rate and the history from Rs. 600 in 1996, the escalation mechanism and when the next step falls due, the periods during which the allowance is not payable, a worked example alongside the disability pension, the cover for National Pension System employees who exercised the option, the parallel armed forces allowance, the claim procedure, and the tax position.

What the allowance pays for

The allowance meets the cost of employing another person, which the disability pension does not. A disability pension replaces lost earning capacity and is computed from the qualifying service and the assessed percentage of disablement; it says nothing about the cost of care. A pensioner assessed at 100% disability who cannot dress, bathe, eat or move without help must pay someone to do those things, and Rs. 8,438 a month is the government’s contribution to that wage.

That is why the payment is flat. A constant attendant costs what a constant attendant costs, and the figure does not depend on whether the pensioner retired at Level 3 or Level 13 of the pay matrix. Every other element of the extraordinary pension package scales with emoluments or with the percentage of disablement. This one does not.

The allowance belongs to the extraordinary pension framework, the rules that deal with death and disablement attributable to or aggravated by government service, rather than to the ordinary superannuation pension under the CCS (Pension) Rules, 2021. A pensioner who is severely disabled by a cause with no service connection falls into Category A of rule 9 of the 2023 rules, takes the ordinary pension, and draws no constant attendant allowance however great the need.

Eligibility under rule 10(7)

Three conditions must all be satisfied, and rule 10(7) of the Central Civil Services (Extraordinary Pension) Rules, 2023 states them in one sentence.

First, the pensioner must be eligible for a disability pension under those rules. The allowance is a creature of the extraordinary pension regime, not of the ordinary pension rules. A pensioner who took an invalid pension on medical incapacity unconnected with service does not qualify, because an invalid pension is granted under the CCS (Pension) Rules, 2021 and carries no disability element.

Second, the disability must be assessed at 100%. The allowance does not taper. A pensioner assessed at 60% or 80% disablement draws the disability pension at the assessed percentage, and after the broad-banding under rule 7 of the 2023 rules may draw it at a higher band, but draws no constant attendant allowance. The 100% threshold is a cliff, not a slope, and it is the single most common reason a claim fails.

Third, the medical board must be of the opinion, based on the condition of the accepted disability, that the pensioner is completely dependent on others for day-to-day activities and needs the services of a constant attendant. The 100% assessment alone is not enough. Two pensioners can both be assessed at 100% and only one of them be dependent in the sense rule 10(7) requires, because 100% is a measure of lost earning capacity rather than of the capacity to look after oneself.

The words “based on the condition of the accepted disability” carry weight. Where a pensioner is dependent partly because of the accepted disability and partly because of an unrelated condition, the board addresses the accepted disability, and the implementing orders since 2008 have put it as a requirement that the need arise solely from that condition.

Medical board certification and the three-month test

The medical board decides whether the allowance is admissible, and it applies a minimum-duration test of three months. The board, whether the invaliding medical board that recommends discharge or a later board that re-assesses the disability, records an opinion on two distinct questions: the percentage of disablement, and whether the pensioner needs a constant attendant. The orders implementing the allowance for civil pensioners, issued on the 6th Central Pay Commission recommendation at paragraph 5.1.44 of its report, require the need to be certified for a period of at least three months.

Where the disability is not permanent, the board’s finding is reviewed at each periodical re-examination, and the allowance continues only for so long as the finding of complete dependence holds. Where the disability is permanent and total, the finding is settled with the original board and the allowance runs for life, which is the phrase rule 10(7) itself uses.

The certification is a gate rather than a formality. A pensioner assessed at 100% disability who has no board finding on the need for an attendant is not entitled to the allowance, and the pension-disbursing bank has nothing to pay against, because the sanction reaches the bank through the Pension Payment Order and the Pension Payment Order is drawn from the board’s record.

Current rate and the history since 1996

The rate is Rs. 8,438 a month with effect from 1 January 2024, and it has risen through six revisions since 1996.

Effective fromRate a monthBasis
1 January 1996Rs. 6005th Central Pay Commission era rate
1 January 2006Rs. 3,0006th Central Pay Commission, paragraph 5.1.44 of its report
1 January 2011Rs. 3,75025% step under the 6th Central Pay Commission escalation
1 January 2014Rs. 4,500Further step under the 6th Central Pay Commission escalation
1 July 2017Rs. 6,7507th Central Pay Commission, factor of 1.5 on Rs. 4,500, DoPPW OM No. 1/4/2017-P&PW(F) dated 2 August 2017
1 January 2024Rs. 8,43825% step as dearness allowance reached 50%, DoPPW OM No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024

Two features of that history are worth drawing out. The 6th Central Pay Commission is where the civil allowance begins in a recognisable form: its recommendation at paragraph 5.1.44 was accepted, and the allowance of Rs. 3,000 a month was extended to civil pensioners retiring on a disability pension for 100% disability, on the lines of what already existed in the armed forces. The 7th Central Pay Commission then applied the factor of 1.5 it used for fixed allowances generally, taking Rs. 4,500 to Rs. 6,750, the same treatment it gave the fixed medical allowance.

The second feature is the escalation, and it is what separates this allowance from most fixed sums in the pension system. The fixed medical allowance was set at Rs. 1,000 a month in 2017 and has not moved since. The constant attendant allowance was given an automatic 25% step, and has already used it once.

Escalation at each 50 percentage points of dearness allowance

The allowance rises 25% every time dearness allowance on the revised pay in the pay matrix increases by 50 percentage points. Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/4/2017-P&PW(E) dated 3 October 2017, issued in continuation of the rate order of 2 August 2017, is the source of that rule. It is a coarse, stepped escalation rather than the smooth twice-yearly indexation of dearness relief on a pension.

One step has fallen so far. The Department of Expenditure raised dearness allowance from 46% to 50% of basic pay with effect from 1 January 2024 by Office Memorandum No. 1/1/2024-E-II(B) dated 12 March 2024. That crossing triggered the 25% step, and the Department of Pension and Pensioners’ Welfare directed all ministries to enhance the allowance from Rs. 6,750 to Rs. 8,438 with effect from the same date, by Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024, reiterated by an Office Memorandum of even number dated 3 October 2024. The eight-month lag between the trigger and the order is normal, and the arrears are paid from 1 January 2024.

The next step falls when dearness allowance reaches 100%. Dearness allowance stands at 60% of basic pay from 1 January 2026 under Department of Expenditure Office Memorandum No. 1/1(i)/2026-E.II(B) dated 22 April 2026, so the allowance stays at Rs. 8,438 for the whole of the intervening period. On a 25% step from Rs. 8,438 the next figure is Rs. 10,548, though the actual rounding is a matter for the order that issues it, and the 8th Central Pay Commission may reset the base before the 100% mark is reached.

No dearness relief on the allowance

Dearness relief is not admissible on the constant attendant allowance, and rule 10(7) of the Central Civil Services (Extraordinary Pension) Rules, 2023 says so expressly. This is the point most often misread, because every other recurring element in a pensioner’s monthly entitlement moves with dearness relief.

The practical effect is that the allowance loses real value between steps while the pension does not. Dearness relief revised from 50% to 60% between 1 January 2024 and 1 January 2026, which lifted a Rs. 40,000 disability pension from Rs. 60,000 to Rs. 64,000 with relief. Over the same two years the allowance stayed at Rs. 8,438, its share of the monthly entitlement falling from 12.3% to 11.6%.

The design accepts that erosion in exchange for a step that is larger when it comes. A 25% jump at the 100% dearness allowance mark restores in one revision what the flat years took away, which is a different bargain from the fixed medical allowance, where the erosion is permanent because there is no step at all.

Periods during which the allowance is not payable

The allowance is not payable for any period during which the pensioner is an inmate or an in-patient of a government institution. That condition has run with the civil allowance since it was introduced on the 6th Central Pay Commission recommendation and is carried in the implementing orders. The reasoning is that the institution is already supplying the attendance the money is meant to buy, so paying the allowance as well would fund the same service twice.

Three further limits follow from the words of rule 10(7) rather than from a separate condition. The allowance stops on the pensioner’s death and does not pass to the family pension, because it is granted to the pensioner personally and for that pensioner’s life. It is not admissible to an ordinary or superannuation pensioner, however severe a later disability may be, because the entitlement is tied to a disability pension under the extraordinary pension rules. And it ceases if a re-assessing medical board withdraws the finding of complete dependence, even where the pensioner continues to draw the disability pension.

Worked example alongside the disability pension

The allowance is added after dearness relief has been computed on the pension, and it is added flat. Take a pensioner discharged under the Central Civil Services (Extraordinary Pension) Rules, 2023 whose disability pension for 100% disablement, service element and disability element together, works out to Rs. 40,000 a month.

Dearness relief at 60% from 1 January 2026 applies to that Rs. 40,000 and adds Rs. 24,000, giving Rs. 64,000. The constant attendant allowance of Rs. 8,438 is then added as a flat sum, on which no dearness relief is calculated, giving a monthly entitlement of Rs. 72,438. Had dearness relief been applied to the allowance as well, the pensioner would draw a further Rs. 5,063 a month, and rule 10(7) is what prevents it.

At Rs. 8,438 against a Rs. 64,000 pension the allowance is 11.6% of what reaches the pensioner in the month, and about Rs. 1.01 lakh over a year. Set against the cost of employing an attendant, the figure covers a part of it rather than the whole, which is what the Rajya Sabha answer of August 2022 acknowledged when the government declined to index the allowance to the statutory minimum wage.

Cover for National Pension System employees

An employee under the National Pension System draws the allowance where the option under rule 10 of the Central Civil Services (Implementation of National Pension System) Rules, 2021 was exercised. That option is the bridge. An employee who joined on or after 1 January 2004 is covered by the National Pension System rather than the old pension scheme, and the extraordinary pension benefits do not reach that employee automatically.

Rule 2(1) of the Central Civil Services (Extraordinary Pension) Rules, 2023 applies the rules to government servants covered by the CCS (Pension) Rules, 2021, with a proviso extending the disability pension, the extraordinary family pension and the constant attendant allowance to a National Pension System employee, or the family, where the option was exercised. An employee who exercised it and is later discharged with 100% disablement attributable to service is therefore in the same position as an old-pension-scheme colleague: the disability pension, the dearness relief on it, and the Rs. 8,438.

An employee who did not exercise the option falls back on the accumulated corpus and whatever the National Pension System rules provide on invalidation. The election is made at the time of joining and is the single administrative act that decides whether the severe-disability cover exists at all, which makes it worth checking rather than assuming.

The parallel allowance for armed forces pensioners

Armed forces pensioners draw the same rupee figure on the same conditions, through a separate administrative chain. An armed forces pensioner invalided out with 100% disablement attributable to or aggravated by service, and certified by the invaliding medical board to need a constant attendant for a period of at least three months, draws the allowance in addition to the disability or war-injury pension. The Department of Ex-Servicemen Welfare issues the defence orders and the Principal Controller of Defence Accounts (Pensions) disburses them.

The two schemes have moved together at every revision since 1996, which is why the rate history above holds for both. The defence side is also the older one: the 6th Central Pay Commission extended the allowance to civil pensioners expressly on the lines of what already existed in the armed forces, so the civil rule is modelled on the defence rule rather than the other way round.

Where the two diverge is in scale and in tax. A Rajya Sabha answer of August 2022 put the number of armed forces pensioners drawing the allowance at about 1,425, receiving roughly Rs. 90.39 lakh a month in aggregate. The civil population is smaller still, because a civil disablement attributable to service at the 100% level is a rare event. The tax difference is set out below and is the more consequential of the two.

Tax position

For a civil central government pensioner the allowance is taxable, and the exemption most pensioners have heard of is a defence exemption that does not reach them. No provision of the Income-tax Act 1961 exempts the constant attendant allowance by name, and none exempts the civil disability pension it accompanies.

The exemption of the service element and the disability element of a disability pension rests on Central Board of Direct Taxes Instruction No. 136 dated 14 January 1970 and Instruction No. 2/2001 dated 2 July 2001. Both were framed for armed forces personnel invalided out of service on a disability attributable to or aggravated by service, and both are administrative instructions rather than a section of the Act. A civil pensioner drawing a disability pension under the Central Civil Services (Extraordinary Pension) Rules, 2023 is outside their terms, so the pension and the allowance on top of it are taxable as pension income under the head salaries, subject to the standard deduction and the ordinary relief the income tax for pensioners article sets out.

A separate dispute runs on the defence side, where a 2019 Central Board of Direct Taxes circular sought to confine the exemption to personnel actually invalided out rather than those who retired on superannuation with a disability. That dispute changes nothing for civil pensioners. A civil pensioner should treat the Rs. 8,438 as taxable, and take the question to the Drawing and Disbursing Officer, the Pay and Accounts Office and a tax adviser before claiming otherwise.

How the allowance is claimed and paid

The allowance is sanctioned with the disability pension and disbursed with it, not claimed separately month by month. The medical board’s finding on the percentage of disablement and on the need for a constant attendant goes into the pension papers, the sanctioning authority endorses the allowance, and it is entered in the Pension Payment Order issued through the Central Pension Accounting Office so that the pension-disbursing bank pays Rs. 8,438 each month alongside the pension.

Nothing further is required of the pensioner in the ordinary case. Because the allowance is a flat sum rather than a reimbursement, no wage bill, voucher or employment record for the attendant is called for, and the fixed amount settles the claim whatever the attendant is actually paid. The annual life certificate under the Pension Payment Order regime covers the allowance along with the pension.

Two events require action. Where the disability is subject to periodical re-assessment, the continuation of the allowance follows the re-assessment, and a lapse in attending the board can suspend it. And where a rate revision issues, as it did on 18 September 2024, the enhancement and the arrears from the effective date flow through the bank on the strength of the departmental order, without a fresh application.

Comparison with the other flat additions to a pension

The allowance sits alongside two other recurring additions, and the three behave differently on every axis that matters.

Constant attendant allowanceFixed medical allowanceDearness relief
Governing provisionRule 10(7), CCS (Extraordinary Pension) Rules, 2023DoPPW orders on the 7th CPC allowancesRule 52, CCS (Pension) Rules, 2021
Who draws itA disability pensioner at 100% disability, certified dependentA pensioner outside the Central Government Health Scheme, for outpatient careEvery pensioner
Current rateRs. 8,438 a month from 1 January 2024Rs. 1,000 a month60% of basic pension from 1 January 2026
BaseFlat, independent of payFlat, independent of payA percentage of basic pension
Revision25% step at each 50 percentage points of dearness allowanceNone since 2017Every January and July
Dearness relief on itNot admissibleNot admissibleNot applicable

The table makes the design visible. Dearness relief protects the pension continuously and completely; the fixed medical allowance is not protected at all and has lost most of its 2017 value; the constant attendant allowance sits between the two, protected in steps that are large but far apart. The additional relief and medical support article covers the wider set of additions, including the additional pension from the age of 80 under rule 44(6) of the CCS (Pension) Rules, 2021.

Bearing on the 8th Central Pay Commission

No post-8th-CPC figure for the allowance can be stated, and none should be inferred from the fitment factor. The 8th Central Pay Commission was constituted by Department of Expenditure Resolution No. F. No. 01-01/2025-E.III(A) dated 3 November 2025 and has not reported, so the base rate, the escalation mechanism and the rule 10(7) framework all stand as they are.

What the record supports is the pattern of the last two commissions. The 6th Central Pay Commission created the civil allowance at Rs. 3,000 on the recommendation at paragraph 5.1.44 of its report. The 7th applied a factor of 1.5 to the then rate of Rs. 4,500, and, more consequentially, added the automatic 25% escalation that has since carried the figure to Rs. 8,438 without a commission being involved. A commission that resets the base is doing what both predecessors did; a commission that removes the escalation would be reversing the more valuable of the 7th Central Pay Commission’s two decisions on this allowance.

Until the 8th Central Pay Commission reports and its recommendations are accepted by a resolution and implemented by an order, the position is Rs. 8,438 a month, flat, with no dearness relief, payable for life in addition to the disability pension to a pensioner assessed at 100% disability and certified by a medical board to need a constant attendant.

Frequently Asked Questions (FAQs)

How much is the constant attendant allowance, and since when?
Rs. 8,438 a month with effect from 1 January 2024. The Department of Pension and Pensioners’ Welfare raised it by 25% from Rs. 6,750 by Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024, reiterated by an Office Memorandum of even number dated 3 October 2024. It is a uniform flat amount, the same for every eligible pensioner whatever the rank or pay from which they retired, and it is paid over and above the disability pension rather than out of it.
Who is eligible for the constant attendant allowance?
A pensioner drawing a disability pension for 100% disability under the Central Civil Services (Extraordinary Pension) Rules, 2023, whom the medical board finds to be completely dependent on others for day-to-day activities and in need of the services of a constant attendant. All three limbs of rule 10(7) must be met: the disability pension, the 100% assessment, and the board’s finding of complete dependence. It is not payable to an ordinary superannuation pensioner, to a pensioner assessed below 100%, or to a family pensioner.
Which rule governs the constant attendant allowance?
Rule 10(7) of the Central Civil Services (Extraordinary Pension) Rules, 2023, notified as G.S.R. 63(E) on 30 January 2023 in supersession of the Central Civil Services (Extraordinary Pension) Rules, 1939. The corresponding provision in the 1939 rules was rule 9A, inserted after rule 9 by Notification S.O. 410(E) dated 15 February 2011 and published in the Gazette on 22 February 2011. Orders issued before 2023 are still cited under the 1939 rules, and the Department’s own memoranda carry the heading “1939 / 2023” for that reason.
Is dearness relief paid on the constant attendant allowance?
No. Rule 10(7) of the Central Civil Services (Extraordinary Pension) Rules, 2023 states in terms that the allowance is payable for life in addition to the monthly disability pension “but no dearness relief shall be admissible on the Constant Attendant Allowance”. Dearness relief runs on the disability pension itself and revises every January and July, while the Rs. 8,438 stays flat between the 25% steps.
How has the rate changed over time?
Rs. 600 a month from 1 January 1996, Rs. 3,000 from 1 January 2006 on the 6th Central Pay Commission recommendation at paragraph 5.1.44, Rs. 3,750 from 1 January 2011, Rs. 4,500 from 1 January 2014, Rs. 6,750 from 1 July 2017 on the 7th Central Pay Commission recommendations, and Rs. 8,438 from 1 January 2024. The rate has risen roughly fourteen-fold across three pay commissions.
When will the constant attendant allowance rise next?
When dearness allowance reaches 100% of basic pay. The Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/4/2017-P&PW(E) dated 3 October 2017 provides that the rate rises by 25% every time dearness allowance on the revised pay in the pay matrix increases by 50 percentage points. Dearness allowance stands at 60% from 1 January 2026 under Department of Expenditure Office Memorandum No. 1/1(i)/2026-E.II(B) dated 22 April 2026, so the allowance stays at Rs. 8,438 until the 100% mark is crossed, at which point it becomes Rs. 10,548.
Is the allowance paid while the pensioner is in hospital?
Not for any period during which the pensioner is an inmate or an in-patient of a government institution. The condition has run with the allowance since it was introduced for civil pensioners in 2008 and is stated in the implementing orders. The logic is that the institution is already providing the attendance the allowance is meant to buy, so the payment would duplicate a service the pensioner is receiving free.
Is the constant attendant allowance available to National Pension System employees?
Yes, where the employee exercised the option under rule 10 of the Central Civil Services (Implementation of National Pension System) Rules, 2021. That option is what carries the disability pension, the extraordinary family pension and the constant attendant allowance of the extraordinary pension rules across to an employee who joined on or after 1 January 2004. Without the option, the employee falls back on the accumulated National Pension System corpus.
Do armed forces pensioners get the same allowance?
Yes, at the same rupee figure and on the same conditions, administered separately. An armed forces pensioner invalided out with 100% disablement attributable to or aggravated by service, and certified by the invaliding medical board to need a constant attendant for at least three months, draws the allowance in addition to the disability or war-injury pension. The Department of Ex-Servicemen Welfare issues the defence orders and the Department of Pension and Pensioners’ Welfare the civil ones, and the rates have moved together at every revision since 1996.
Is the constant attendant allowance taxable?
For a civil central government pensioner, the allowance is taxable, because no provision of the Income-tax Act 1961 and no Central Board of Direct Taxes instruction exempts it or the civil disability pension it accompanies. The well-known exemption of the service element and the disability element rests on Central Board of Direct Taxes Instruction No. 136 dated 14 January 1970 and Instruction No. 2/2001 dated 2 July 2001, both framed for armed forces personnel invalided out of service, and it does not extend to civil employees.
Who certifies that a constant attendant is needed?
The medical board, either the invaliding board or the board that assesses the disability. It must find that the need for a constant attendant arises solely from the condition of the accepted disability and is expected to last at least three months. Where the disability is not permanent, the assessment and the finding of dependence are reviewed at each re-examination, and the allowance runs only so long as the finding holds.
Does the allowance reduce the disability pension?
No. Rule 10(7) grants it “in addition to the monthly disability pension”, so the service element, the disability element and the dearness relief on them are all unaffected. A pensioner drawing a disability pension of Rs. 40,000 a month with dearness relief at 60% receives Rs. 64,000 in pension and dearness relief, and the Rs. 8,438 on top, for Rs. 72,438 in the month.
Can a family pensioner draw the constant attendant allowance?
No. The allowance attaches to the disabled pensioner’s own need for care and is expressed by rule 10(7) as payable for life to that pensioner, so it stops on death and does not pass to the family pension. The family is instead covered by the extraordinary family pension under rule 11 of the Central Civil Services (Extraordinary Pension) Rules, 2023 where the death is attributable to service.
Will the 8th Central Pay Commission change the allowance?
No figure can be stated. The 8th Central Pay Commission was constituted by the Department of Expenditure Resolution No. F. No. 01-01/2025-E.III(A) dated 3 November 2025 and has not reported, so any post-8th-CPC rate for the allowance would be a guess. What is on record is the pattern: the 6th Central Pay Commission set Rs. 3,000, the 7th applied a factor of 1.5 to reach Rs. 6,750, and the 7th added the escalation that has since carried it to Rs. 8,438 without waiting for a commission.

External references

References

  1. Central Civil Services (Extraordinary Pension) Rules, 2023, notified as G.S.R. 63(E) dated 30 January 2023 in supersession of the Central Civil Services (Extraordinary Pension) Rules, 1939: rule 9 (categories A to D), rule 10 (disability pension and the disability element) and rule 10(7) (grant of the constant attendant allowance for life, in addition to the monthly disability pension, with no dearness relief admissible on it).
  2. Central Civil Services (Extraordinary Pension) Rules, 1939, rule 9A, inserted after rule 9 by Notification S.O. 410(E) dated 15 February 2011, published in the Gazette of India on 22 February 2011 (the provision that governed the allowance before the 2023 rules).
  3. Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/4/2017-P&PW(F) dated 2 August 2017 (enhancement of the constant attendant allowance from Rs. 4,500 to Rs. 6,750 a month with effect from 1 July 2017 on the 7th Central Pay Commission recommendations).
  4. Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/4/2017-P&PW(E) dated 3 October 2017 (the rate shall be increased by 25% every time the dearness allowance on the revised pay in the pay matrix increases by 50 percentage points).
  5. Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024, reiterated by an Office Memorandum of even number dated 3 October 2024 (enhancement by 25% from Rs. 6,750 to Rs. 8,438 a month with effect from 1 January 2024).
  6. Ministry of Finance, Department of Expenditure, Office Memorandum No. 1/1/2024-E-II(B) dated 12 March 2024 (dearness allowance raised from 46% to 50% of basic pay with effect from 1 January 2024, the trigger for the 2024 enhancement).
  7. Ministry of Finance, Department of Expenditure, Office Memorandum No. 1/1(i)/2026-E.II(B) dated 22 April 2026 (dearness allowance at 60% of basic pay with effect from 1 January 2026).
  8. Sixth Central Pay Commission report, paragraph 5.1.44, and the orders implementing it for civil pensioners in 2008 (constant attendant allowance of Rs. 3,000 a month for a pensioner on a disability pension for 100% disability, on the lines existing in the armed forces, with the medical board certification of a need lasting at least three months, the requirement that the need arise solely from the accepted disability, and the bar on payment for any period the pensioner is an inmate or in-patient of a government institution).
  9. Central Civil Services (Implementation of National Pension System) Rules, 2021, rule 10 (the option under which the disability pension, the extraordinary family pension and the constant attendant allowance extend to a National Pension System employee).
  10. Central Board of Direct Taxes Instruction No. 136 dated 14 January 1970 and Instruction No. 2/2001 dated 2 July 2001 (income-tax exemption of the disability pension of armed forces personnel), cited for the contrast with the civil position only.