Extraordinary pension

Extraordinary pension is the enhanced pension a central government civil employee, or their family, draws when a disablement or a death is attributable to or aggravated by government service, under the Central Civil Services (Extraordinary Pension) Rules, 2023, notified as G.S.R. 63(E) on 30 January 2023. Where the employee survives, it adds a disability element of 30% to 100% of emoluments on top of the ordinary pension of 50%. Where the employee dies, it pays the family 60% of pay in Category B and 100% of pay in Categories C and D, against the 30% of last pay an ordinary family pension carries under Rule 50 of the CCS (Pension) Rules, 2021.

The word “extraordinary” names a regime, not a size. The ordinary pension rules pay a pension whatever the cause of the retirement or the death. These rules answer one narrower question, and rule 4(2) frames it: was the wound, injury or disease attributable to the service, or aggravated by it. Where the answer is yes, rule 9(1) sorts the case into one of four categories by the circumstances, and the category, not the degree of disability, is what moves the money.

Both benefits are floored at Rs. 18,000 a month, twice the Rs. 9,000 floor on an ordinary pension, and both carry dearness relief at the rate current for pensioners, 60% from 1 January 2026. Neither is exempt from income tax in a civil case.

This article is the regime-level statement: what the 2023 rules replaced, who they cover, how attributability is found, the four categories and the two benefits each carries, how the family pension devolves under rule 12, the constant attendant allowance, the gratuity and the additional pension payable alongside, the sanction procedure and its statutory clocks, the appeal against a medical board, the position of employees on the National Pension System and the Unified Pension Scheme, and the tax. The worked disability-pension examples, the broad-banding table and the lump-sum illustration are in the disability and invalid pension article, which is the deep-dive on the living-employee arm.

What the 2023 rules replaced

The Central Civil Services (Extraordinary Pension) Rules, 1939 ceased to govern fresh cases on 30 January 2023. Rule 18(1) of the Central Civil Services (Extraordinary Pension) Rules, 2023 repealed that pre-independence code, together with every rule, regulation and Office Memorandum in force on the matters the 2023 rules cover. A citation to the 1939 rules in a case arising today is a citation to a repealed instrument.

Two classes of case were saved. Rule 18(2)(b) preserves the old rules for a disability pension case pending at commencement in respect of an employee who had already retired, and rule 18(2)(c) does the same for a death gratuity and family pension case pending at commencement. A pension already sanctioned continues on the terms on which it was granted.

The authority to make the rules was itself put beyond argument two years later. Part IV of the Finance Act, 2025, passed by the Lok Sabha on 25 March 2025, validated with effect from 1 June 1972 the rules made under Article 309 for the CCS (Pension) Rules, 1972, the CCS (Pension) Rules, 2021 and the CCS (Extraordinary Pension) Rules, 2023, along with the instructions issued under them. It also validated the principle that the central government may distinguish among pensioners, including by date of retirement, where the distinction comes from an accepted Central Pay Commission recommendation. The government’s position, stated by the Finance Minister in Parliament, is that the provision alters no existing pension. Pensioners’ associations read it as aimed at date-of-retirement distinctions that courts had struck down, and the provision is under challenge in the Supreme Court, so the constitutional question is unsettled and turns on that litigation.

Who the rules cover

Rule 2(1) of the CCS (Extraordinary Pension) Rules, 2023 applies them to a central government civil employee, whether on the Old Pension Scheme or, by option, on the National Pension System. The first proviso extends family pension, disability pension and constant attendant allowance to an employee covered by the CCS (Implementation of National Pension System) Rules, 2021 where the option under Rule 10 of those rules was exercised. The second proviso shuts out one case entirely: no benefit is admissible where the employee died or became disabled on foreign service under a United Nations body, having opted not to pay pension contributions and not to have that service counted as qualifying service under Rule 29 of the CCS (Pension) Rules, 2021.

The rules do not reach the armed forces. Defence disability and family pensions run under the Pension Regulations administered by the defence pension authorities, with their own categories, their own broad-banding history and their own tax treatment. Defence figures do not read across to a civil case, and the tax section below is where that distinction costs a family money.

Rule 2(2) carries the interface with the Rights of Persons with Disabilities Act, 2016. Section 20(4) of that Act bars a government establishment from dispensing with or reducing in rank an employee who acquires a disability in service, so an employee retained on the rolls is the normal outcome rather than the exception, and rule 2(2)(d) routes that employee to the lump sum under rule 10(5) instead of a monthly disability element.

The attributability test

Attributability is a finding on evidence, not a formula. Rule 4(2) of the CCS (Extraordinary Pension) Rules, 2023 treats a disablement as due to government service where the wound, injury or disease is attributable to service, or existed before or arose during service and has been aggravated by it. The same test governs a death case.

Three instruments guide the finding. Schedule III carries an illustrative list of circumstances for Categories B, C and D. Schedule IV holds the attributability guidelines, including the diseases that service can cause or worsen. Rule 9(2)(ii) then prevents the lists from operating as a closed code: a case that falls outside them is decided on its own circumstances rather than shut out, and Note 1 to rule 5(4) lets the sanctioning authority, for reasons recorded in writing, grant the benefit where a case is not strictly within the guidelines but is otherwise attributable. Note 2 to rule 5(4) covers a death where no medical report could be secured, and permits the award of family pension where the authority is satisfied of the causal connection.

The claimant carries none of the procedural burden. Rule 4(4) provides that no application need be submitted at all for a disability pension or a family pension under these rules, and rule 4(5) puts the duty on the head of office to submit the case to the competent authority within three months of receiving the medical board’s report. Its proviso is the protective clause: the claim “shall not be rejected on account of any delay on the part of the Head of Office”.

The four categories

Rule 9(1) of the CCS (Extraordinary Pension) Rules, 2023 sorts every case of death or disability into four categories, and the category fixes both rates.

Category A is not an extraordinary-pension category in substance. It is the label for a case examined under these rules and found to have no service link, and rule 9(3) sends it back to the ordinary track: the invalid pension under Rule 39 or the ordinary family pension under Rule 50 of the CCS (Pension) Rules, 2021.

The gap between Category C and Category D is the sharpest in the regime, and it exists only on the disability side. A death from untargeted violence and a death from a targeted terrorist attack both pay the family 100% of pay. A disablement from the same two causes pays 30% and 100% of emoluments respectively, so the same injury is worth more than three times as much where the attack was aimed at the officer.

The disability pension arm

Where the employee survives, the benefit is a service element plus a disability element. Rule 10(2)(i) of the CCS (Extraordinary Pension) Rules, 2023 fixes the service element in all three paying categories at 50% of emoluments or average emoluments, whichever is more beneficial, and rule 10(3) sets the disability element for a 100% disablement at 30% of emoluments for Category B, 30% for Category C and 100% for Category D, reduced proportionately for a lower percentage of disability. Emoluments are determined under Rule 31 and Rule 32 of the CCS (Pension) Rules, 2021, which means basic pay under Fundamental Rule 9(21)(a)(i), including stagnation increment and non-practising allowance.

Two sub-rules do heavy work. Rule 10(2)(ii) removes any minimum qualifying service for either element, so an employee with six years of service draws the monthly 50% service element rather than the Rule 44(2) service gratuity, and cannot draw both. Rule 10(2)(iii) floors the whole disability pension at Rs. 18,000 a month.

The assessed percentage is not the percentage applied. Rule 7(3) reckons an assessed disability of up to 50% as 50%, more than 50 and up to 75% as 75%, and more than 75 and up to 100% as 100%, purely for computing the disability element, so an employee assessed at 60% is paid as though disabled 75%. The proviso to rule 7(3) withholds that broad-banding from an employee retained in service, who is paid under rule 10(5) a lump sum equal to the capitalised value of the disability element on the commutation table in force, worked on the raw assessed percentage. The illustration in rule 10(5) takes an employee aged 40 on a basic pay of Rs. 30,000 with a 40% disability in Category B and arrives at Rs. 3,92,040. The full broad-banding table, the worked Category B and Category D examples and the commutation factor that lump sum uses are in the disability and invalid pension article.

The extraordinary family pension

Rule 11(1) of the CCS (Extraordinary Pension) Rules, 2023 pays the family 60% of pay where the death is in Category B and 100% of pay where it is in Category C or Category D, and rule 11(4) floors the amount at Rs. 18,000 a month. On a pay of Rs. 50,000 that is Rs. 30,000 a month in Category B and Rs. 50,000 in Categories C and D. A family bereaved by a service-attributable death can therefore receive an income equal to the whole of the pay the employee was drawing.

The base is pay, not emoluments averaged over a period. Rule 11(3) determines pay in the same manner as for a family pension under Rule 50 of the CCS (Pension) Rules, 2021, and rule 3(1)(h) defines it as basic pay under Fundamental Rule 9(21)(a)(i) received immediately before death, including stagnation increment and the non-practising allowance granted to a medical officer in lieu of private practice. Dearness relief is paid on top at the rate current for pensioners.

The retirement gratuity or death gratuity under Rule 45 of the CCS (Pension) Rules, 2021 is payable in addition, and so is the additional pension in old age where the recipient reaches 80 years.

How the extraordinary family pension devolves

The rate the widow draws is not the rate the children draw after her. Rule 12(1) of the CCS (Extraordinary Pension) Rules, 2023 fixes the order of precedence as the widow or widower, then dependent children including adopted and step children, then parents including adoptive parents, then dependent siblings, and rule 12(2)(a) restricts payment to one member at a time except in the listed sharing cases. The fraction falls at each step, and it falls furthest in the categories that pay the widow most.

Conditions travel with those shares. A widow draws the pension until death or remarriage, and the explanation to rule 12(3)(a) makes her eligibility independent of income from any other source. Rule 12(3)(b)(i) preserves the pension for a widow who marries a brother of the deceased and continues to support the other dependants, and rule 12(3)(b)(ii) preserves it for a childless widow on remarriage while her other income stays below the rule 11(4) minimum plus dearness relief, on a yearly certificate to the pension disbursing authority required by rule 12(3)(k). A widow eligible in Category C or Category D who remarries drops to the ordinary Rule 50 rate from the day after the remarriage, under rule 12(3)(b)(iii).

For children, rule 12(4)(a) admits an unmarried son below 25 who is not earning his livelihood, an unmarried, widowed or divorced daughter not earning her livelihood, and a son or daughter with a mental or physical disability who is not earning a livelihood, with no age limit in the third case. Rule 12(4)(h) pays a disabled child for life once the last non-disabled child turns 25, provided the disability existed before the death of the employee or the spouse, and rule 12(4)(i) provides that marriage does not end that entitlement. Rule 12(4)(j) carries an unmarried, widowed or divorced daughter beyond 25 for life, or until she marries or begins earning.

Two provisions decide a two-earner household. Rule 12(7)(a) excludes a family pension already drawn on another employee’s death from the income test, and rule 12(7)(b) grants the surviving children two family pensions where both parents were government servants and both have died. The Note to rule 12 requires any claimant other than the widow, widower or parents to file the last income tax return, or failing that an income certificate from a sub-divisional magistrate.

Death within seven years of discharge

A disability pensioner who dies within seven years of discharge, of the same injury or disease that caused the disablement, leaves the family the extraordinary family pension rather than the ordinary one. Rule 11(2) of the CCS (Extraordinary Pension) Rules, 2023 ordinarily sends the family of a deceased disability pensioner to Rule 50 of the CCS (Pension) Rules, 2021, but its proviso carves out that case and pays the family in the same category under which the disability pension was granted, at the rate that would have been admissible had the employee died in service of that injury or disease. Explanation 2 to rule 12(1) brings such a family inside the rule 12 devolution scheme by treating the deceased pensioner as a government servant.

The question is decided medically. The Note to rule 11(2) requires whether the death was on account of the same injury or disease to be determined by a medical board constituted by the authority competent to grant family pension under rule 5. On a pay of Rs. 50,000 in Category D, the two routes are worth Rs. 50,000 a month and Rs. 15,000 a month respectively, so the medical finding is worth Rs. 4.2 lakh a year before dearness relief.

Extraordinary family pension against the ordinary family pension

The gap between the two family pensions is why attributability is worth contesting. Both are paid by the same pension disbursing authority, on the same Pension Payment Order machinery, and both carry dearness relief.

The same death, differently caused, produces a family income more than three times larger in Categories C and D. That is the whole commercial content of the attributability finding, and it is why rule 5(4) requires the sanctioning authority to certify the causal connection in terms rather than by implication.

Constant attendant allowance

A disability pensioner assessed at 100% disability who cannot manage day to day activities draws Rs. 8,438 a month on top of the pension. Rule 10(7) of the CCS (Extraordinary Pension) Rules, 2023 grants the constant attendant allowance where the medical board, on the condition of the accepted disability, is of the opinion that the pensioner is completely dependent on others for day to day activities and needs the services of a constant attendant. It is payable for life, in addition to the monthly disability pension, and the rule expressly provides that no dearness relief is admissible on it.

The rate sits outside the rules. Rule 10(7) leaves it to be decided by the government from time to time. Office Memorandum No. 1/4/2017-P&PW(F) dated 2 August 2017 set the 7th Central Pay Commission rate of Rs. 6,750 a month with effect from 1 July 2017, and Office Memorandum No. 1/4/2017-P&PW(E) dated 3 October 2017 provides that the rate rises by 25% each time dearness allowance on the revised pay rises by 50 percentage points. Dearness allowance reaching 50% from 1 January 2024 triggered the first step, and Department of Pension and Pensioners’ Welfare Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024 raised the rate to Rs. 8,438 a month from that date. The next step falls due when dearness allowance reaches 100%; it stands at 60% from 1 January 2026.

Gratuity, dearness relief and the additional pension

Three payments run alongside an extraordinary pension, and one of them is worth more than the pension difference for a young employee. Rule 10(3)(i)(b) of the CCS (Extraordinary Pension) Rules, 2023 gives a Category B discharge the retirement gratuity admissible under Rule 45 of the CCS (Pension) Rules, 2021 on the emoluments and qualifying service as on the date of discharge, which is the ordinary position. Rule 10(3)(ii)(b) and rule 10(3)(iii)(b) depart from it for Categories C and D, counting qualifying service up to the date on which the employee would have retired on superannuation in the normal course. An employee aged 30 with eight years of service, discharged in Category D, is gratuitied on the thirty-eight years that would have run to age 60, which reaches the Rule 45 maximum of 33 times emoluments and then meets the ceiling of Rs. 25 lakh raised by Department of Pension and Pensioners’ Welfare Office Memorandum No. 28/03/2024-P&PW(B)/Gratuity/9559 dated 30 May 2024.

Dearness relief is paid on the disability pension and on the extraordinary family pension at the rate current for pensioners, 60% from 1 January 2026, and only the constant attendant allowance is excluded.

Age brings a further addition. Rule 10(4) applies the additional quantum of pension under Rule 44(6) of the CCS (Pension) Rules, 2021 to a disability pension granted under the 2023 rules: 20% of basic pension from 80 years, 30% from 85, 40% from 90, 50% from 95 and 100% at 100 years, payable from the first day of the calendar month in which the age is attained.

Sanction, forms and the statutory timelines

Rule 5(1) of the CCS (Extraordinary Pension) Rules, 2023 vests the sanctioning power in the Secretary of the ministry or department, or in an officer not below the rank of Joint Secretary to the Government of India to whom the Secretary delegates it in consultation with the Financial Adviser. Rule 5(4) requires that authority to satisfy itself on the rule 4 conditions and to certify in terms that a causal connection exists and that the death or disability is attributable to or aggravated by government service. The medical board settles the degree of disablement; the sanctioning authority settles the category, and so the rate.

The case runs online. Rule 13 routes it through the Bhavishya portal unless the department, office or person is exempted by a general or special order. Rule 14 governs a disability pension case: the employee submits Form E-1 with the ordinary pension forms, the head of office completes Part I of Form E-2 with the check list and pension calculation sheet and forwards the case to the Accounts Officer within two months of receiving the forms, and rule 14(8)(a) requires the Accounts Officer to assess the amounts and issue the Pension Payment Order not later than one month after receiving the case. Rule 15 governs a family pension case on Forms E-5 and E-6, allowing the Accounts Officer two months. Where a final decision is pending, rule 14(9) and rule 15(8) require a provisional pension and provisional gratuity under Rule 62 and Rule 75 of the CCS (Pension) Rules, 2021, adjusted against the final amounts.

Delay carries a price. Rule 16(2) provides that where a provisional pension was not sanctioned, or payment was authorised later than it fell due, and the delay is clearly established to be attributable to administrative reasons or lapses, interest is paid on the arrears under Rule 65 of the CCS (Pension) Rules, 2021 and responsibility is fixed for the delay. Rule 16(3) requires a report of every such case to reach the Secretary of the administrative ministry by 15 January each year. Rule 17 carries a power to relax any rule causing undue hardship, for reasons recorded in writing, with the concurrence of the Department of Pension and Pensioners’ Welfare.

Appeal against the medical board’s finding

Rule 8 of the CCS (Extraordinary Pension) Rules, 2023 runs a one-month clock at each end. The board’s findings must be made known to the employee within one month of the head of office or head of department receiving the medical report, and the appeal must be filed with supporting evidence within one month of the findings being made known, to an authority immediately superior to the one that constituted the board. Where the head of office is satisfied that the employee cannot appeal on account of bodily or mental infirmity, rule 8(2)(ii) lets the spouse appeal, failing whom the family member eligible for family pension, failing whom the gratuity nominee.

One requirement defeats most appeals. Rule 8(2)(iii) provides that a medical certificate produced as evidence of an error of judgment shall not be taken into consideration unless it carries a note by the practitioner who gave it, recording that it was given in full knowledge that the person had already been examined by a medical board which gave an opinion on the injury or disease. An appeal carrying such a certificate goes to a Review Medical Board under rule 8(2)(iv). One without it goes first to the Directorate General of Health Services in the Ministry of Health and Family Welfare under rule 8(2)(v), which advises whether there was an error of judgment and by whom any re-examination is to be conducted. Rule 8(2)(vi) bars any member of the original board from sitting on the review board, and rule 8(2)(vii) makes the review board’s findings binding on all parties.

Rule 8(2)(viii) closes the file. The extent of disability so determined is final, and the employee shall not be required to appear before a medical board periodically to obtain a certificate that the disability continues to persist.

National Pension System and Unified Pension Scheme employees

An employee appointed on or after 1 January 2004 reaches these benefits through an option filed at joining, not automatically. Rule 10 of the CCS (Implementation of National Pension System) Rules, 2021 requires the employee to elect in Form 1 whether, on a death in service or a discharge on disablement, the family or the employee takes the benefits of the accumulated corpus or the benefits under the CCS (Pension) Rules, 2021 and the CCS (Extraordinary Pension) Rules, 2023, that is the extraordinary family pension, the disability pension and the constant attendant allowance. The first proviso to rule 2(1) of the 2023 rules is the provision that carries the extension across.

The corpus is unwound where the old-scheme route is taken. Department of Pension and Pensioners’ Welfare Office Memorandum dated 14 October 2024 retains the government contribution and its returns in the government account and refunds the employee’s own contribution and its returns to the employee or the family, with interest at Public Provident Fund rates. An employee killed or disabled early in a career, whose corpus is naturally small, is therefore not confined to a thin annuity.

The Unified Pension Scheme runs the same structure on its own rules. Rule 10 of the CCS (Implementation of the Unified Pension Scheme under the National Pension System) Rules, 2025, given effect by Department of Pension and Pensioners’ Welfare Office Memorandum No. 57/01/2025-P&PW(B)/UPS/10498 dated 18 June 2025, lets a subscriber opt in Form 1, with family details in Form 2, between benefits under the Unified Pension Scheme and benefits under the CCS (Pension) Rules, 2021 or the CCS (Extraordinary Pension) Rules, 2023 on death in service, invalidation or disablement. The option is exercised at joining or migration and may be revised any number of times before retirement by notifying the head of office. Where the pension-rules route is taken, Office Memorandum No. 57/03/2022-P&PW(B)/8361(7) dated 29 October 2025 returns the government contribution and its returns to the government account and pays the balance of the corpus as a lump sum to the spouse.

The tax position

A civil disability pension, extraordinary family pension and constant attendant allowance are all taxable. The Income-tax Act, 2025 (Act No. 30 of 2025), which has governed from 1 April 2026, contains no exemption for a disability pension anywhere in its text. The pension is chargeable under the head salaries by force of Section 15, and the extraordinary family pension with the deduction of one-third or Rs. 25,000 under Section 93(1)(d)(i) in the regime under Section 202, and one-third or Rs. 15,000 under Section 93(1)(d)(ii) otherwise, as the income tax for pensioners article sets out.

The exemption civil families have in mind is a defence exemption, and it was never statutory. Both the service element and the disability element of an armed forces disability pension are exempt under Central Board of Direct Taxes Instruction No. 136 dated 14 January 1970 and Instruction No. 2/2001 dated 2 July 2001, administrative instructions framed for military service. Circular No. 13/2019 dated 24 June 2019 sought to confine even that to personnel actually invalided out rather than retired on superannuation. None of the three mentions a civil employee, and the 2025 Act enacted none of them.

Schedule III is where the exemptions live, and its pension entries stop short of the civil case. Serial number 16 exempts the family pension of the widow, children or nominated heirs of a member of the armed forces, including the paramilitary forces, whose death occurred in the course of operational duties. Serials 14 and 15 exempt the pension of a notified gallantry award holder and the family pension of that person’s family. A central government civil employee killed by a targeted terrorist attack in Category D falls in none of the three, so the family draws 100% of pay and pays tax on it.

Relief for a disabled civil pensioner comes as a deduction rather than an exemption. Section 154 of the 2025 Act, which replaced Section 80U of the repealed Income-tax Act, 1961, allows a deduction to a person with a disability, and Section 127, which replaced Section 80DD, allows one where a family member maintains a dependant with a disability. Both sit in Chapter VIII and are unavailable to anyone taxed under the Section 202 regime, so the choice of regime decides whether they are worth anything.

Related Articles

• Disability and invalid pension
• Invalid pension
• Family pension
• Enhanced family pension
• Family pension to a disabled child
• Family pension to a divorced or widowed daughter
• Family pension to dependent parents
• Central government pension
• Constant attendant allowance
• CCS (Pension) Rules, 2021
• CCS (Extraordinary Pension) Rules, 2023
• Qualifying service
• Central government pension calculation
• Gratuity for central government employees
• Dearness relief
• Dearness allowance
• Additional pension in old age
• Commutation of pension
• PPO and the annual life certificate
• Bhavishya portal
• Department of Pension and Pensioners’ Welfare
• Old Pension Scheme
• National Pension System
• Unified Pension Scheme
• NPS vs OPS vs UPS
• Superannuation
• Premature retirement
• Voluntary retirement
• Income tax for pensioners
• Central government employees in India
• Family pension calculator
• Rule 44 pension calculator
• Gratuity calculator

External references

• Department of Pension and Pensioners’ Welfare
• The Gazette of India
• Central Pension Accounting Office
• Pensioners’ Portal
• Bhavishya, the online pension sanction system
• Income Tax Department

References

1. Central Civil Services (Extraordinary Pension) Rules, 2023, notified as G.S.R. 63(E) on 30 January 2023: rule 2 (application, the National Pension System proviso and the United Nations foreign service bar), rule 3(1)(h) (pay), rule 4 (conditions, the absence of any application requirement and the three-month duty on the head of office), rule 5 (sanctioning authority and the attributability certificate), rule 7 (percentage of disability and broad-banding), rule 8 (medical board findings and appeal), rule 9 (Categories A to D and Schedule III), rule 10 (service element, disability element, the Rs. 18,000 floor, the retirement gratuity, the additional pension, the lump sum under sub-rule (5) and the constant attendant allowance under sub-rule (7)), rule 11 (extraordinary family pension and the seven-year proviso), rule 12 (order of entitlement and shares), rules 13 to 16 (Bhavishya, forms, timelines and interest), rule 17 (power to relax) and rule 18 (repeal of the 1939 rules and savings).
2. Central Civil Services (Pension) Rules, 2021 (notification dated 20 December 2021): Rule 31 and Rule 32 (emoluments), Rule 39 (invalid pension), Rule 44 (amount of pension and the additional quantum), Rule 45 (retirement and death gratuity), Rule 50 (ordinary family pension), Rule 62 and Rule 75 (provisional pension and gratuity) and Rule 65 (interest on delayed payment).
3. Central Civil Services (Implementation of National Pension System) Rules, 2021, Rule 10 (option in Form 1 for benefits under the CCS (Pension) and CCS (Extraordinary Pension) Rules on death or disablement), read with the Department of Pension and Pensioners’ Welfare Office Memorandum dated 14 October 2024 on the refund of the employee’s contribution and returns.
4. Central Civil Services (Implementation of the Unified Pension Scheme under the National Pension System) Rules, 2025, Rule 10, given effect by Department of Pension and Pensioners’ Welfare Office Memorandum No. 57/01/2025-P&PW(B)/UPS/10498 dated 18 June 2025, read with Office Memorandum No. 57/03/2022-P&PW(B)/8361(7) dated 29 October 2025.
5. Department of Pension and Pensioners’ Welfare orders on the constant attendant allowance: Office Memorandum No. 1/4/2017-P&PW(F) dated 2 August 2017 (Rs. 6,750 a month from 1 July 2017), Office Memorandum No. 1/4/2017-P&PW(E) dated 3 October 2017 (the 25% escalation at each 50 percentage points of dearness allowance) and Office Memorandum No. 1/5/2024-P&PW(F)-9809 dated 18 September 2024 (Rs. 8,438 a month from 1 January 2024).
6. Department of Pension and Pensioners’ Welfare Office Memorandum No. 28/03/2024-P&PW(B)/Gratuity/9559 dated 30 May 2024, raising the retirement and death gratuity ceiling to Rs. 25 lakh with effect from 1 January 2024.
7. Income-tax Act, 2025 (Act No. 30 of 2025): Section 15 (salaries), Section 93(1)(d) (the family pension deduction), Section 202 (the regime rate table), Schedule III serial numbers 14, 15 and 16, and Sections 127 and 154 (deductions replacing Sections 80DD and 80U of the repealed Income-tax Act, 1961), read against Central Board of Direct Taxes Instruction No. 136 dated 14 January 1970, Instruction No. 2/2001 dated 2 July 2001 and Circular No. 13/2019 dated 24 June 2019 on the armed forces disability pension.
8. Finance Act, 2025, Part IV, validating the Central Civil Services (Pension) Rules and the Central Civil Services (Extraordinary Pension) Rules with effect from 1 June 1972; passed by the Lok Sabha on 25 March 2025.