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.

Updated 19 August 2026

The Family Planning Allowance was abolished for central government employees with effect from 1 July 2017 by Office Memorandum No. 12(4)/2016-E.III(A) of the Department of Expenditure, dated 7 July 2017. It was a fixed monthly allowance, from Rs. 210 to Rs. 1,000 by grade pay, paid to an employee who had undergone sterilisation within prescribed limits on children and age. Paragraph 3 of the abolition order puts the position in six words: the allowance, as admissible hitherto, shall cease to exist in all cases.

The decision came from paragraph 8.17.50 of the 7th Central Pay Commission report, which held that a separate allowance aimed at population control was no longer required, because benefits related to children were already capped at two children and awareness of family size among government servants had risen. The Government accepted the recommendation at Sl. No. 60 of Appendix II to Resolution No. 11-1/2016-IC dated 6 July 2017. No allowance replaced it, and no protection was given to employees already drawing it.

The scheme ran for close to four decades in two different legal forms. From 4 December 1979 it was a special increment held as personal pay, equal to the next increment due and fixed for the rest of service. From the Office Memorandum dated 24 September 2008 it became a fixed monthly allowance keyed to grade pay, which is the form in which most serving employees knew it and the form in which it ended.

This article sets out the abolition order and what it says, the Commission’s reasoning, the rate table that applied until 30 June 2017, the conditions of grant, the change of legal form in 2008, the payment position through the 2016 to 2017 interregnum, the establishments the order binds, the effect on dearness allowance and pension, the tax position, and what survives of the small-family incentives. It is a child of the allowances hub and sits alongside the abolished allowances of the 7th CPC.

Current status

The Family Planning Allowance is not payable to any central government employee and has not been since 1 July 2017. Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017, issued by the Department of Expenditure to all ministries and departments over the signature of Annie George Mathew, Joint Secretary, discontinued it from that date.

Two consequences follow, and they are absolute. No fresh grant of the allowance can be sanctioned, whatever the date of the sterilisation, because the allowance no longer exists to be granted. No employee who was drawing it on 30 June 2017 continued to draw it on 1 July 2017, because paragraph 3 of the order extinguished it in all cases rather than for new entrants only.

A document that states a current Family Planning Allowance rate is describing the position before 1 July 2017. That includes older pay-slip formats, legacy salary software, and departmental circulars issued before mid-2017 that have never been withdrawn.

The order that abolished it

Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017 is the operative instruction, and it runs to six short paragraphs. Paragraph 1 recites the position before abolition: the existing rates were those in the Ministry’s Office Memorandum No. 7(20)/2008-E.III(A) dated 24 September 2008, and the allowance had continued to be paid at those rates because paragraph 7 of Resolution No. 1-2/2016-IC dated 25 July 2016 required it.

Paragraph 3 carries the decision. It records that at Sl. No. 60 of Appendix II of Resolution No. 11-1/2016-IC dated 6 July 2017, the 7th CPC recommendation to abolish the Family Planning Allowance had been accepted with effect from 1 July 2017, and that the allowance as admissible hitherto shall cease to exist in all cases. Paragraph 4 repeats the effective date and states that the allowance stands discontinued from 1 July 2017.

The remaining two paragraphs are administrative. Paragraph 5 records that in their application to employees serving in the Indian Audit and Accounts Department the orders are issued in consultation with the Office of the Comptroller and Auditor General, the standard consultation requirement for an order touching audit staff. Paragraph 6 notes the Hindi version.

The Resolution of 6 July 2017 is the Government’s decision and the Office Memorandum of 7 July 2017 is the instruction that gives effect to it. Both are cited together, because the Resolution alone does not authorise a drawing and disbursing officer to stop a payment.

Reasoning of the 7th Central Pay Commission

The 7th Central Pay Commission recommended abolition at paragraph 8.17.50 of its report, submitted in November 2015, on the ground that the small-family norm is already enforced through other benefits. The paragraph names three of them: Children Education Allowance, maternity leave, and leave travel concession, each available for two children only. A cash allowance aimed at population control adds nothing to a limit that already applies across the child-related benefits.

The second limb of the reasoning was factual rather than structural. The Commission recorded that the level of awareness regarding appropriate family size had gone up among government servants, and concluded that a separate allowance aimed towards population control was not required now.

Two demands went the other way and were rejected. Paragraph 8.17.49 records representations asking that the allowance be restored to the value of one increment, its pre-2008 measure, and separate representations asking that it be doubled for employees who adopted family planning norms after just one child. The Commission answered both by recommending abolition rather than revision.

The recommendation appears in the report’s consolidated table of allowances at Sl. No. 60, against the single word Abolished. That serial number carried through to Appendix II of the Government’s Resolution of 6 July 2017, which is why the abolition Office Memorandum cites Sl. No. 60 rather than the paragraph number.

Rates in force until 30 June 2017

The Family Planning Allowance paid between Rs. 210 and Rs. 1,000 a month, fixed by grade pay, at the rates set by Office Memorandum No. 7(20)/2008-E.III(A) dated 24 September 2008. Paragraph 8.17.48 of the 7th CPC report reproduces the table as the existing rates, and those rates remained the rates in force until the allowance was discontinued on 30 June 2017.

Grade pay (Rs.)	Family Planning Allowance (Rs. per month)
1,300 to 2,400	210
2,800	250
4,200	400
4,600	450
4,800	500
5,400	550
6,600	650
7,600	750
8,700	800
8,900	900
Above 10,000	1,000

The slab structure shows what the allowance had become. A Group C employee at grade pay Rs. 1,900 and a Group C employee at grade pay Rs. 2,400 drew the same Rs. 210, because the bottom slab spans the whole range from Rs. 1,300 to Rs. 2,400. The top of the scale drew Rs. 1,000, under five times the bottom, against a spread in grade pay of more than seven times.

The amounts were fixed in rupees and carried no dearness allowance on top and no indexation of their own. An allowance of Rs. 210 fixed in 2008 was worth materially less by 2017 in the same way any unindexed fixed amount is, which is part of why the Commission treated the payment as having lost its force as an incentive.

Conditions of grant

Eligibility turned on a sterilisation operation performed within limits on the number of living children and on the age of both spouses. The scheme introduced with effect from 4 December 1979 required the employee to be within what the orders called the productive age group. For a male employee that meant not over 50 years of age, with a wife between 20 and 45. For a female employee it meant not over 45, with a husband not over 50.

The ceiling on living children moved once. The original scheme admitted an employee with not more than three living children. That was reduced to two living children with effect from 21 July 1999, aligning the incentive with the two-child limit that already governed Children Education Allowance and leave travel concession.

Documentation was strict, because the payment was recurring and lifelong. The sterilisation certificate had to be issued by a central government hospital or under the Central Government Health Scheme, and where that was not possible, by a state government hospital or an institution recognised for the purpose. Either spouse could undergo the operation, but where both the employee and the spouse were in government service the incentive was payable to one of them only.

Once sanctioned, the allowance ran from the month following the operation until retirement, for as long as the employee remained in service. It was not payable to a pensioner, and it did not follow the employee into retirement in any form.

From special increment to fixed allowance

The Family Planning Allowance changed legal form on 24 September 2008, and the change matters for every question about what it counted towards. From 4 December 1979 the incentive was a special increment granted in the shape of personal pay, equal to the amount of the next increment due at the time of the grant, fixed at that amount for the rest of service and not absorbed in future increases of pay in the same post or on promotion.

That construction had a specific consequence. Personal pay falls within the definition of pay in Fundamental Rule 9(21), so the incentive was pay for the purposes that depend on pay, not an allowance sitting outside pay. Its value also tracked the pay structure, because an increment in a higher scale is a larger sum than an increment in a lower one.

Office Memorandum No. 7(20)/2008-E.III(A) dated 24 September 2008 replaced that with a fixed monthly allowance named the Family Planning Allowance, keyed to the grade pay of the post against which the employee had earned or would earn it. The incentive stopped being a form of pay and became an allowance in the ordinary sense, a rupee amount added to the salary bill and nothing more. The 6th Central Pay Commission pay structure of pay band plus grade pay is what made the slab table possible.

The 2008 recasting is also what made the 2017 abolition administratively simple. Removing an allowance is a single line in the pay bill. Removing a personal pay embedded in the definition of pay would have raised questions about basic pay, pay fixation on promotion and the pension base, none of which arose.

Payment between 1 January 2016 and 30 June 2017

The Family Planning Allowance remained payable through the eighteen months between the 7th CPC pay revision and the allowance decisions, at the pre-revised rates of the Office Memorandum dated 24 September 2008. Paragraph 7 of Resolution No. 1-2/2016-IC dated 25 July 2016 referred the allowances other than dearness allowance to a committee under the chairmanship of the Finance Secretary, and directed that until a final decision all allowances be paid at existing rates in the existing pay structure, as if pay had not been revised from 1 January 2016.

Paragraph 1 of the abolition Office Memorandum records that the Family Planning Allowance was accordingly paid at those rates during that period. The point is not academic. It means the payments made from January 2016 to June 2017 were correct payments under a subsisting direction, not overpayments awaiting recovery, and the abolition operated prospectively from 1 July 2017 rather than retrospectively from the date of the pay revision.

The Committee on Allowances chaired by the Finance Secretary reported on 27 April 2017, and the Government notified its decisions on 6 July 2017. That sequence is why the allowance decisions took effect from 1 July 2017 while the revised pay under the 7th CPC took effect from 1 January 2016.

Establishments the abolition order binds

Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017 is addressed to all ministries and departments of the Government of India, and it reaches central government civilian employees directly. Employees of the Indian Audit and Accounts Department are covered by the same order, issued in their case in consultation with the Office of the Comptroller and Auditor General under paragraph 5.

Railway employees are covered by a separate instruction of the Railway Board rather than by the Department of Expenditure order itself, following the standard practice by which the Board issues the railway counterpart of a Finance Ministry order. The zonal railways circulated it in 2017, and the effective date is the same 1 July 2017.

Employees of central public sector enterprises following the CDA pattern of pay were brought into line by the Department of Public Enterprises, which applied the Department of Expenditure allowance decisions to them from 1 July 2017. Enterprises on the IDA pattern run their own allowance structures and were never within the Family Planning Allowance in the first place.

State government employees are outside all of this. A Department of Expenditure Office Memorandum binds central government establishments, and a state government sets its own allowances for its own staff. A state scheme with the same name that has not been withdrawn by that state continues on its own terms, and the central abolition says nothing about it.

Effect on dearness allowance, pension and gratuity

The Family Planning Allowance did not enter the calculation of dearness allowance, house rent allowance, pension or gratuity in the form it held from 24 September 2008 to 30 June 2017. Each of those is computed on basic pay: dearness allowance on basic pay in the pay structure, house rent allowance as a percentage of basic pay, and pension on emoluments, which Rule 31 of the CCS (Pension) Rules, 2021 defines as basic pay under Fundamental Rule 9(21)(a)(i). A fixed allowance keyed to grade pay is not basic pay and enters none of them.

The abolition therefore removed a standalone monthly credit and left every derived calculation undisturbed. An employee who retired on 30 June 2017 and one who retired on 31 July 2017 have the same pension for the same service and the same last pay, because the allowance was never in the pension base to begin with.

The pre-2008 position was different in form. The incentive then took the shape of personal pay, and personal pay is within the FR 9(21) definition of pay, which is the technical reason the older orders described it as not to be absorbed in future increases of pay: an item that is pay would otherwise be swallowed by the next revision. Employees who retired before the 2008 recasting therefore had their pension worked out on a pay figure constructed under the rules then in force, and that position is settled by the pay fixation and pension orders of that era rather than by anything in the 2017 abolition.

Tax treatment while it was payable

The Family Planning Allowance was fully taxable as salary for every year in which it was paid. Section 10(14) of the Income-tax Act 1961 exempts only the allowances notified under Rule 2BB of the Income-tax Rules 1962, which lists defined travel, transfer, conveyance, helper, academic, uniform and field-service allowances. An incentive for adopting the small-family norm is in none of those categories, so the whole amount formed part of gross salary.

At the top rate the tax was small in absolute terms, because the allowance was small. An employee drawing the maximum Rs. 1,000 a month drew Rs. 12,000 in the year, and paid tax on it at the applicable slab rate along with the rest of the salary. There was no standard deduction specific to it and no exemption to claim in the return.

The question is closed for any year from 2017-18 onwards, since no such allowance was paid. For how allowances feed the salary computation generally, see income tax for government employees and the comparison of the old and new tax regimes.

Position of employees who were drawing it on 30 June 2017

An employee drawing the Family Planning Allowance on 30 June 2017 stopped drawing it on 1 July 2017, with no protection, no personal pay in lieu and no tapering. Paragraph 3 of Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017 says the allowance as admissible hitherto shall cease to exist in all cases, and the phrase in all cases is what closes the door on a grandfathering argument.

This is the sharpest edge of the decision, and it distinguishes the Family Planning Allowance from allowances the Commission dealt with by other means. An employee who had undergone sterilisation in 1995 on the strength of an incentive that was then payable until retirement lost the payment in 2017 along with an employee who had qualified in 2016.

Length of service and the size of the accumulated payment made no difference to the outcome, because the order withdrew the allowance itself rather than the employee’s entitlement to it. Where a claim relates to a period before 1 July 2017 and was never drawn, it is an arrear claim on the earlier orders, dealt with by the drawing and disbursing officer under the ordinary rules governing arrear claims and the time limits that apply to them.

Comparison with the allowances that were subsumed or retained

The 7th CPC dealt with the allowances before it in four ways, and the Family Planning Allowance fell in the harshest of them. Reading the four side by side is the quickest way to see what abolition meant, because summaries that add abolished and subsumed allowances together report a figure that is far too high.

Treatment	Example	What happened to the payment	Effect on the employee
Abolished	Family Planning Allowance, Sl. No. 60	Stopped from 1 July 2017, nothing in its place	Loss of Rs. 210 to Rs. 1,000 a month
Subsumed	Washing Allowance, into dress allowance	Ended as a separate line, folded into a larger allowance	Benefit continues under another name
Retained and rationalised	Field area allowance	Continues at revised rates in the 7th CPC structure	Payment continues, usually higher
Retained unchanged	Fixed medical allowance	Continues at the existing rate	No change

The Commission’s own summary table puts the Family Planning Allowance at Sl. No. 60 against the word Abolished, and puts field area allowance at Sl. No. 61 against Retained, Rationalized. The two entries sit one line apart and record opposite outcomes for allowances of comparable size.

For the full set of allowances the Commission ended, see the abolished allowances of the 7th CPC. The common test the Commission applied was whether the purpose the allowance served still needed a separate payment, and the Family Planning Allowance failed that test on the ground that the purpose had been met, not that the allowance had been misused.

Small-family incentives that survive

The cash incentive ended in 2017, but the leave concession for sterilisation did not, and it remains available to central government employees. The Department of Personnel instructions consolidated from Office Memorandum No. 28016/3/78-Estt(A) dated 6 August 1979 grant special casual leave of 6 working days to a male employee undergoing vasectomy and 14 days to a female employee undergoing tubectomy, whether puerperal or non-puerperal, including by the laparoscopic method.

Three further limbs of the same instructions continue. A female employee undergoing salpingectomy after a medical termination of pregnancy draws 14 days. A male employee whose wife undergoes tubectomy draws up to 7 days. Special casual leave for a second sterilisation is admissible on a medical certificate from the prescribed authority certifying that the second operation was needed because the first had failed.

The two-child limit in the money benefits also survives, and it is the limit the Commission relied on. Children Education Allowance and leave travel concession are both confined to two children, so the small-family norm is enforced by capping benefits rather than by paying an allowance. That is the structural change the abolition completed: the incentive moved from a payment for compliance to a limit on entitlement.

Bearing on the 8th Central Pay Commission

There is no Family Planning Allowance for the 8th Central Pay Commission to revise, because the allowance was abolished in 2017 and nothing replaced it. A pay commission revises what exists on the date it reports; an allowance that ceased to exist in all cases eight years before the Commission was constituted is not before it as a rate to be rationalised.

Restoration would be a fresh policy decision rather than a revision, and it would have to answer the reasoning at paragraph 8.17.50 that the child-related benefits already carry the two-child limit. Nothing in the terms of reference of the 8th CPC names the allowance.

No figure for the Family Planning Allowance can be stated as current, and no projected 8th CPC figure exists for it. The settled position is that it is a historical allowance, ended on 1 July 2017 and not replaced.

Frequently Asked Questions (FAQs)

Is the Family Planning Allowance still paid?

No. Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017 of the Department of Expenditure discontinued the Family Planning Allowance with effect from 1 July 2017. Paragraph 3 of that order states that the allowance, as admissible hitherto, shall cease to exist in all cases. No fresh grant is made, and it appears on no pay slip issued for a month from July 2017 onwards.

Which order abolished the Family Planning Allowance?

Two documents carry the decision. Resolution No. 11-1/2016-IC dated 6 July 2017 notified the Government’s decisions on the 7th CPC allowances, and at Sl. No. 60 of Appendix II it accepted the recommendation to abolish the Family Planning Allowance with effect from 1 July 2017. Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017 then issued the operative instruction to all ministries and departments.

What was the Family Planning Allowance worth?

It was a fixed monthly amount keyed to grade pay, from Rs. 210 a month at grade pay Rs. 1,300 to Rs. 2,400 up to Rs. 1,000 a month above grade pay Rs. 10,000. Paragraph 8.17.48 of the 7th CPC report sets out the full slab table. Those rates, fixed by OM No. 7(20)/2008-E.III(A) dated 24 September 2008, were the rates in force until 30 June 2017.

Why did the 7th Central Pay Commission recommend abolition?

Paragraph 8.17.50 of the report gives two reasons. Benefits related to children, including Children Education Allowance, maternity leave and leave travel concession, are already limited to two children, so the small-family norm is enforced through those limits. Awareness of appropriate family size among government servants had risen. On those grounds the Commission held that a separate allowance aimed at population control was no longer required.

Were employees already drawing the allowance protected?

No. Paragraph 3 of Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017 states that the Family Planning Allowance as admissible hitherto shall cease to exist in all cases. There is no grandfathering clause, no personal-pay protection and no tapering. An employee who had drawn the allowance for twenty years stopped drawing it from the salary for July 2017 on the same terms as everyone else.

Was the allowance payable between 1 January 2016 and 30 June 2017?

Yes, at the pre-revised rates. Paragraph 7 of Resolution No. 1-2/2016-IC dated 25 July 2016 referred all allowances other than dearness allowance to a committee under the Finance Secretary and required them to be paid at existing rates in the existing pay structure until a final decision, as if pay had not been revised from 1 January 2016. Paragraph 1 of the 7 July 2017 Office Memorandum confirms that the Family Planning Allowance was paid on that basis at the rates in the OM dated 24 September 2008.

Who qualified for the Family Planning Allowance?

A central government employee whose spouse or who personally underwent sterilisation, within limits on the number of living children and on age. The scheme introduced from 4 December 1979 required the employee to be within the productive age group, meaning a male employee not over 50 with a wife between 20 and 45, or a female employee not over 45 with a husband not over 50. The ceiling on living children was three under the original scheme and two from 21 July 1999. A sterilisation certificate from a government or government-recognised hospital was required.

Did the Family Planning Allowance count for dearness allowance, pension or gratuity?

No, not after 24 September 2008. From that date it was a fixed allowance keyed to grade pay, not pay, and dearness allowance, pension and gratuity are all computed on basic pay. Emoluments for pension under Rule 31 of the CCS (Pension) Rules, 2021 mean basic pay under Fundamental Rule 9(21)(a)(i). Before the 2008 order the incentive took the form of a special increment held as personal pay, and personal pay falls within the definition of pay in FR 9(21).

Was the Family Planning Allowance taxable?

Yes. It was taxable in full as salary income. Section 10(14) of the Income-tax Act 1961 exempts only the allowances notified under Rule 2BB of the Income-tax Rules 1962, which covers defined travel, conveyance, field and duty allowances, and the Family Planning Allowance is not among them. It was therefore included in gross salary and taxed at the employee’s slab rate under whichever regime applied.

Did the abolition apply to railway employees and to public sector undertakings?

Yes, through their own instructions. The Railway Board issued a corresponding order for railway employees, circulated on the zonal railways in 2017, and the Department of Public Enterprises applied the Department of Expenditure decision to employees of central public sector enterprises following the CDA pattern of pay from the same date of 1 July 2017. Employees of state governments are outside the order, because a Department of Expenditure Office Memorandum binds central government establishments only.

What happened to employees who underwent sterilisation before 1 July 2017 but had not yet claimed?

The allowance ceased to exist in all cases from 1 July 2017, so no grant could be sanctioned for a period from that date onwards. A claim for a period before 1 July 2017, where the qualifying conditions were met and the claim was otherwise admissible, is a claim on the earlier orders and is dealt with by the drawing and disbursing officer under the general rules on arrear claims.

Does any small-family incentive still exist for central government employees?

The leave concession does, though the cash incentive does not. Special casual leave for sterilisation continues under the Department of Personnel instructions consolidated from OM No. 28016/3/78-Estt(A) dated 6 August 1979: 6 working days for a male employee undergoing vasectomy, 14 days for a female employee undergoing tubectomy or salpingectomy after a medical termination of pregnancy, and up to 7 days for a male employee whose wife undergoes tubectomy.

Was the Family Planning Allowance ever equal to one increment?

Yes, in its original form. The scheme introduced with effect from 4 December 1979 granted a special increment in the form of personal pay, equal to the amount of the next increment due at the time of the grant, fixed for the rest of service and not absorbed in future increases of pay. The Office Memorandum dated 24 September 2008 replaced that construction with a fixed monthly allowance keyed to grade pay.

Did anyone ask the 7th CPC to raise the allowance instead of abolishing it?

Yes. Paragraph 8.17.49 of the report records demands to make the allowance equal to one increment again, and representations that it be doubled for employees who adopt family planning norms after just one child. The Commission answered both at paragraph 8.17.50 by recommending abolition.

Will the 8th Central Pay Commission bring it back?

No allowance exists for the 8th Central Pay Commission to revise. The Family Planning Allowance was abolished in 2017 and nothing replaced it, so any restoration would be a fresh policy decision rather than a revision. The terms of reference of the 8th CPC do not name it, and no figure for the allowance can be stated as current.

Where does the Family Planning Allowance appear in the 7th CPC report?

At paragraphs 8.17.48 to 8.17.50 of the report submitted in November 2015. Paragraph 8.17.48 describes the allowance and reproduces the grade-pay rate table, paragraph 8.17.49 records the demands received, and paragraph 8.17.50 carries the analysis and the recommendation to abolish. The summary table of allowances lists it at Sl. No. 60 with the single word Abolished.

External references

References

Ministry of Finance, Department of Expenditure, Office Memorandum No. 12(4)/2016-E.III(A) dated 7 July 2017: discontinuance of the Family Planning Allowance for adoption of small family norms, recommendation of the Seventh Central Pay Commission.
Ministry of Finance, Department of Expenditure, Resolution No. 11-1/2016-IC dated 6 July 2017: decisions of the Government on the allowances recommended by the 7th Central Pay Commission, Appendix II, Sl. No. 60.
Ministry of Finance, Department of Expenditure, Resolution No. 1-2/2016-IC dated 25 July 2016, paragraph 7: reference of allowances other than dearness allowance to the Committee under the Finance Secretary, and payment at existing rates until a final decision.
Report of the Seventh Central Pay Commission (November 2015), paragraphs 8.17.48 to 8.17.50 and the summary table of allowances at Sl. No. 60.
Ministry of Finance, Department of Expenditure, Office Memorandum No. 7(20)/2008-E.III(A) dated 24 September 2008: rates of Family Planning Allowance by grade pay.
Ministry of Finance order dated 4 December 1979 introducing the special increment in the form of personal pay for adoption of the small family norm, and the revision restricting the incentive to employees with not more than two living children with effect from 21 July 1999.
Department of Personnel and Administrative Reforms, Office Memorandum No. 28016/3/78-Estt(A) dated 6 August 1979, as consolidated in the instructions on casual leave and special casual leave: special casual leave for sterilisation.
Income-tax Act 1961, Section 10(14), read with Rule 2BB of the Income-tax Rules 1962.
Central Civil Services (Pension) Rules, 2021, Rule 31, read with Fundamental Rule 9(21)(a)(i): emoluments for pension.