Foreign service

Foreign service is service in which a central government servant receives pay, with the sanction of the Government, from a source other than the Consolidated Fund of India, of a State or of a Union Territory, as defined in Fundamental Rule 9(7). It is governed by Chapter XII of the Fundamental Rules, FR 109 to FR 126, and by Supplementary Rule 307. The servant keeps his place in the parent cadre while a public sector undertaking, an autonomous body, a statutory corporation or an international organisation pays him.

The definition turns on who pays, not on where the servant works. A Group A officer lent to a state government is paid from a State’s Consolidated Fund and is on deputation. The same officer lent to a government company is on foreign service. Paragraph 9.1.2 of the Civil Accounts Manual, Revised Fourth Edition 2024, adds that “The country of employment however does not alter the character of foreign service”, so a posting to the International Monetary Fund in Washington and a posting to a central public sector undertaking in Delhi are the same legal category.

The consequence for the servant is financial. Because the foreign employer and not the Government pays him, FR 115 requires a contribution towards the cost of his pension, and a leave salary contribution if the foreign service is in India. Under Department of Personnel and Training (DoPT) Office Memorandum No. 2/9/2017-Estt.(Pay-II) dated 9 October 2020 the pension contribution is 18% of basic pay plus dearness allowance for an old pension scheme employee and 28% for a National Pension System employee, from 1 April 2019. Once paid, the contribution keeps the period counting as qualifying service and as duty for earned leave.

This article covers the definition and its boundary with deputation, the consent and admissibility conditions, pay in foreign service, cadre and promotion, the two contributions with their rates, deadline and interest, leave, the pension position including United Nations service, NPS and Unified Pension Scheme subscribers, and reversion.

Definition in Fundamental Rule 9(7)

Fundamental Rule 9(7) reads: “Foreign Service means service in which a Government servant receives his pay with the sanction of Government from any source other than the Consolidated Fund of India or the Consolidated Fund of a State or the Consolidated Fund of a Union Territory.” The definition has three elements, and all three must be present.

The third element is the one that decides most cases. Bodies whose staff are paid from their own receipts or from grants credited to their own accounts sit outside the Consolidated Fund of India: a central public sector undertaking, a statutory authority such as a port authority, a society or trust registered as a central autonomous body, a nationalised bank, and every international organisation. A posting to any of them is foreign service. A posting to another ministry, to a state government or to a Union Territory administration is not, because the pay comes from one of the three funds the rule names.

The Fundamental Rules were framed under the Government of India Act and continue under Article 313 of the Constitution, amended by notification under the proviso to Article 309. FR 109 confines Chapter XII to servants transferred to foreign service after the rules came into force, leaving any earlier transfer under the rules in force at the time. No servant now in service is affected by that saving.

Foreign service and deputation

Foreign service and deputation are handled together in administration and kept apart in the rules. DoPT’s consolidated guidelines, Office Memorandum No. DOPT-1711629234974 dated 28 March 2024, are titled as guidelines on “deputation/foreign service” and apply one set of tenure, cooling-off and pay-option rules to both. The rules on contributions, leave and pension, however, attach only to foreign service, because they exist to replace what the Government would have paid had it remained the paymaster.

Paragraph 7.7 of the 2024 guidelines draws the line in practice:

• Between ministries and departments of the Central Government, and between the Centre and a state government in either direction, allocation of leave salary and pension contribution has been dispensed with. Leave salary is borne by the department that sanctions the leave and pension by the department to which the officer permanently belongs at retirement.
• On a posting to a central or state public sector undertaking or an autonomous body, the leave salary contribution and the pension contribution, or the employer’s share of contributory provident fund, are payable to the Central Government by the employee or by the borrowing organisation. The terms of deputation must state which.
• On reverse deputation into the Central Government, the question is settled by mutual consent.
• For an NPS employee, paragraph 7.7(iv) requires the borrowing department to make the requisite contribution to the employee’s NPS account.

The allocation rule was introduced by DoPT OM No. 6/8/2009-Estt.(Pay-II) dated 15 February 2012. The practical effect is that the word “deputation” in an appointment order does not settle whether contributions are due. The source of pay settles it. A posting called “deputation” to a public sector undertaking attracts the full foreign service regime, and the deputation allowance article sets out the pay option that goes with it.

Consent and admissibility of the transfer

FR 110(a) provides that “No Government servant may be transferred to Foreign Service against his will”. The proviso removes the bar for a transfer to “a body, incorporated or not, which is wholly or substantially owned or controlled by the Government”. So a central servant can be ordered to a government company or a government-controlled society without consent, but not to a private body or an international organisation. FR 110(b) then vests the power to sanction a transfer, in India or out of India, in the Central Government, subject to the restrictions it imposes by general or special order.

FR 111 adds two conditions, and a transfer that fails either is not admissible:

1. the duties to be performed after the transfer must be such as should, for public reasons, be rendered by a government servant; and
2. the servant must, at the time of transfer, hold a post paid from General Revenues, or hold a lien on a permanent post, or be a person who would hold a lien had his lien not been suspended.

The second condition means a person with no substantive link to a government post cannot be sent on foreign service. The lien reference is vestigial: suspension of a lien was abolished in the 1998 restructuring of the lien rules, and the phrase survives only in FR 111, FR 124 and two other rules.

FR 112 settles a transfer made while the servant is on leave: he ceases to be on leave, and ceases to draw leave salary, from the date of the transfer. The period after that date is foreign service, and the foreign employer pays for it.

Pay in foreign service

FR 114 provides that the servant “will draw pay from the foreign employer from the date on which he relinquishes charge of his post in Government service”. His pay, his joining time and his pay during joining time “will be fixed by the authority sanctioning the transfer in consultation with the foreign employer”, subject to general restrictions imposed by the President.

The general restriction now in force is the pay option in paragraph 4.1 of the DoPT consolidated guidelines of 28 March 2024. The servant elects either the pay in the level of the pay matrix attached to the foreign service post, or his parent-cadre basic pay plus a deputation (duty) allowance, and under paragraph 4.2 the borrowing body obtains the option within one month of joining. The deputation allowance article covers the rates and ceilings.

A posting to a central public sector enterprise is the exception. The guidelines withdraw the option there, and pay is governed by the Department of Public Enterprises Office Memorandum dated 26 November 2008 and the clarifications issued after it. The contribution base does not change with the pay route: it is always the parent-cadre pay.

FR 124 governs a narrower case: a servant in foreign service who is appointed to officiate in a post in government service while still borne on foreign service. He “will draw pay calculated on the pay of the post in Government service on which he holds a lien or would hold a lien had his lien not been suspended and that of the post in which he officiates. His pay in foreign service will not be taken into account in fixing his pay.” The rule stops a high foreign service salary being carried into a government officiating pay calculation. It does not speak of pay on reversion, which follows from FR 125 and FR 126 and from the ordinary rules on the parent-cadre post.

A servant may not, under FR 121, accept a pension or gratuity from the foreign employer for the foreign service period without the sanction of the Central Government. Without that bar the same years could earn two pensions: one funded by the contribution to the Government and one paid by the borrowing body.

Cadre, seniority and promotion during foreign service

FR 113(i) keeps the servant on the parent cadre: “A Government servant transferred to foreign service shall remain in the cadre or cadres in which he was included in a substantive or officiating capacity immediately before his transfer and may be given subject to the conditions prescribed under the second proviso to Rule 30(1) [now FR 22 (II)] such substantive or officiating promotion in those cadres as the authority competent to order promotion may decide. In giving promotion, such authority shall also take into account the nature of the work performed in foreign service.”

Three consequences follow for a servant away on foreign service:

• He continues in the seniority list of the parent cadre and is considered by the departmental promotion committee with his batch.
• A promotion he would have earned is given as a proforma promotion, with pay fixed under FR 22, and the next below rule is the usual route by which it is given while he is outside the cadre.
• Paragraph 2 of the DoPT OM of 9 October 2020 then re-bases the pension contribution on the pay fixed on the proforma promotion or financial upgradation, so the contribution follows the pay he would have drawn at home.

FR 113(ii) adds that a member of a subordinate service may also receive any other promotion in government service that the authority competent to grant it, had he remained in government service, decides to give.

Tenure limits and lien retention sit outside Chapter XII. The proviso to FR 13 withdraws the lien on foreign service beyond the maximum limit admissible under the orders in force, which for an ordinary posting is reached in the seventh year under paragraphs 8.1 and 8.2 of the 28 March 2024 guidelines. Paragraph 12 treats a servant who overstays without a written extension as relieved on the expiry date, excludes the overstay from pension and defers increments falling due in it.

The pension contribution under FR 115 to FR 120

FR 115(a) requires that, while a servant is in foreign service, “a contribution towards the cost of his pension must be paid to general revenues on his behalf”. Note 1 below FR 115 extends “pensions” in Chapter XII to any Government contribution to a provident fund, which is how the rule reaches an NPS subscriber. The chapter then runs as a sequence:

FR 116 itself states no rate and no scale. The rates live in executive orders, and three successive orders have set them.

Rates from 1 January 2016

DoPT OM No. 2/9/2017-Estt.(Pay-II) dated 9 October 2020 sets the current rates. The contribution is a monthly amount calculated on the basic pay in the level of the post held in the parent cadre on proceeding on foreign service, plus the dearness allowance admissible on that basic pay. The Controller General of Accounts carried the rates into the Civil Accounts Manual by Correction Slip No. 14, OM F.No.TA-2-01001/4/2021-TA-II/388 dated 30 April 2021, and they stand in paragraphs 9.2.2 and 9.2.3 of the Fourth Edition 2024.

Source: DoPT OM No. 2/9/2017-Estt.(Pay-II) dated 9 October 2020, paragraphs 2, 3 and 7. The base in every row is basic pay in the level plus dearness allowance on it.

Paragraph 7 makes the rates effective from 1 January 2016. For a servant already on foreign service on that date, they apply from the date he opted for the revised pay under the CCS (Revised Pay) Rules, 2016 in the parent cadre. Paragraph 5 makes the leave salary contribution payable in addition, for both schemes.

The rise from 24% to 28% for NPS employees on 1 April 2019 follows the increase in the Government’s NPS contribution from 10% to 14% of pay and dearness allowance, notified by the Department of Financial Services on 31 January 2019. The old-scheme rate rose from 14% to 18% on the same date under the same 2020 OM.

Earlier rates

The rates before 2016 differed in method, not only in level, and a servant computing arrears for an old period needs the order that applied then.

• Before 1 January 2006: Ministry of Finance (Department of Expenditure) OM No. F-3(39)-E(3)/81 dated 29 July 1982 fixed the contribution as a percentage of the maximum of the pay scale of the post, graded by Group and by completed years of service. Group A ran from 7% in the first year to 23% after 30 years, Group B from 6% to 20%, Group C from 5% to 18% and Group D from 4% to 14%, as reproduced in Annexure A to Chapter 9 of the Civil Accounts Manual, Second Edition 2007.
• From 1 January 2006: DoPT OM No. 2/34/2008-Estt.(Pay-II) dated 19 November 2009 moved the base to the actual pay in the pay band plus grade pay of the post held, instead of the maximum of the scale, as recited in paragraph 1 of the 2020 OM.
• From 1 January 2016: the flat rates in the table above.

The graded table is the version most often quoted, and it is no longer in force. The Fourth Edition 2024 of the Civil Accounts Manual has dropped it.

The leave salary contribution

FR 115(b) adds a leave salary contribution where the foreign service is in India. Paragraph 9.3.2 of the Civil Accounts Manual, Revised Fourth Edition 2024, states that the monthly rate “in respect of all class of Government servants is governed by the Central Civil Service (Leave) Rules, and is applicable at 11% of pay drawn in foreign service”. The contribution buys the servant’s leave: under Rule 26(1)(d) of the CCS (Leave) Rules, 1972, a period in foreign service counts as duty for earned leave only if the leave salary contribution is paid for it.

Where the foreign employer pays, 11% is applied to the pay actually drawn. Where the servant pays his own contributions, the manual applies the rate to net pay. Its note gives three formulae, with F the foreign service pay, P the pension contribution and r equal to 11:

The manual does not say whether dearness allowance forms part of “pay drawn” for this purpose, and Fundamental Rule 9(21) excludes dearness allowance from pay. The Civil Accounts Manual formulae assume the base is fixed in the terms of the foreign service order.

No leave salary contribution is payable for foreign service out of India. The exception is FR 115(d) read with FR 123(b): where, in special circumstances, leave is granted under the government rules to a servant abroad, the foreign employer pays a leave contribution at the prescribed rate.

Deadline, interest and accounting

Supplementary Rule 307(1), made under FR 119(b), sets the deadline. Contributions “may be paid annually within fifteen days from the end of each financial year or at the end of the foreign service, if the deputation on foreign service expires before the end of a financial year”. If they are not paid in time, interest runs “at the rate of two paise per day per Rs. 100 from the date of expiry of the period aforesaid up to the date on which the contribution is finally paid”, unless the President specifically remits it. The interest is paid by the servant or by the foreign employer, according to which of them owes the contribution.

Two paise per day on Rs. 100 is 0.02% a day, or 7.3% over a 365-day year, and it runs on simple interest from the 16th day after the financial year closes. The current text of SR 307(1) took effect on 10 August 1983. Department of Expenditure OM F.No.1(1)-E.III/83 dated 22 August 1983 records that the substituted rule, first issued on 19 April 1976, had not been gazetted, and it regularised the intervening cases without penal interest.

The accounting follows paragraphs 9.2.1 and 9.6 of the Civil Accounts Manual:

• Contributions are payable in whole rupees, with 50 paise or more rounded to the next rupee.
• SR 307(2) requires the leave salary and pension contributions to be paid separately, because they go to different heads of account, and bars setting off any dues from the Government against them.
• The pension contribution is credited to major head 0071, Contributions and Recoveries towards Pension and other Retirement Benefits, minor head 101. The leave salary contribution goes to the receipt head matching the functional head of the establishment.
• Penal interest is credited to the same head as the contribution it arises on.

The pay and accounts office of the parent department monitors receipt. A contribution left unpaid when the servant is absorbed in the borrowing body is deducted from the lump sum leave salary paid on absorption, as paragraph 9.8.2(ii) of the Civil Accounts Manual, Second Edition 2007, provided under DoPT OM No. 28016/5/85-Estt(C) dated 31 January 1986.

Worked example at Level 11

A central servant at Level 11, cell 6, basic pay Rs. 78,500, on the old pension scheme, goes on foreign service to a central autonomous body in India and opts for parent-cadre pay plus deputation allowance. Dearness allowance is 60% from 1 January 2026 under Department of Expenditure OM No. 1/1(i)/2026-E.II(B) dated 22 April 2026. The terms of deputation put both contributions on the autonomous body.

Taking that constant-pay figure for financial year 2026-27, if the body pays it on 14 July 2027 instead of by 15 April 2027, SR 307(1) charges interest for 90 days: Rs. 2,71,296 x 0.02% x 90 = Rs. 4,883, rounded to the whole rupee. The real annual figure is lower or higher than the constant-pay illustration, because the contribution is computed month by month on the pay and dearness allowance actually admissible in the parent cadre: the 1 July increment moves the servant to cell 7, and each dearness allowance order changes the base from its effective date.

Leave during foreign service

Leave in foreign service depends on where the service is.

Foreign service in India. Rule 4(1) of the CCS (Leave) Rules, 1972 continues the rules for a servant on foreign service within India. FR 122 permits leave only under the rules of his own service, and he “may not take leave or receive leave salary from Government unless he actually quits duty and goes on leave”. Note 1 to the Schedule to the Leave Rules lets the foreign employer sanction earned leave up to 120 days; anything else goes to the authority that sanctioned the foreign service. Paragraph 9.3.1 of the Civil Accounts Manual has the foreign employer keep a proforma leave account, pay the leave salary and claim reimbursement half-yearly, for periods ending 30 September and 31 March.

Foreign service out of India. Rule 4(2) applies the Leave Rules to service outside India, including service with United Nations agencies within or outside India, only to the extent the terms of the foreign service provide. Under FR 123(a) the foreign employer grants leave on its own conditions, pays the leave salary, and the leave “will not be debited against the Government servant’s leave account”. Where leave is instead calculated under Rule 40, the note to Rule 40(1) substitutes the pay the servant would have drawn on duty in India for the pay drawn abroad.

Retirement from foreign service. Rule 38(2) of the Leave Rules lets a servant retiring while on foreign service with a local body, a public sector undertaking or a government-controlled body take leave preparatory to retirement as decided by the foreign employer with the lending authority’s concurrence, and encash the earned leave at his credit under Rule 39(2). Under Rule 38(3), a servant with any other foreign employer gets leave preparatory to retirement only on quitting duty, and no leave encashment under Rule 39 while he continues with that employer.

The link between leave and contribution runs both ways. FR 115(c) makes no contribution payable for leave taken in foreign service, and Rule 26(1)(d) credits earned leave for the foreign service period only if the leave salary contribution was paid.

Foreign service and pension

The CCS (Pension) Rules, 2021 contain no general rule that counts foreign service; the counting comes from the Fundamental Rules. The explanation to Rule 12 limits qualifying service to service paid by the Government from the Consolidated Fund of India or a local fund, which foreign service is not. FR 115 and FR 120 supply the bridge: the contribution is paid “to general revenues”, and FR 120 provides that it maintains the servant’s claim to pension for the period and that he may not elect to forfeit it.

Rule 31(7) of the CCS (Pension) Rules, 2021 keeps the foreign salary out of the pension calculation. Where a servant retires or dies on foreign service, “the pay which he would have drawn under the Central Government had he not been … on foreign service shall alone be treated as emoluments”. A servant drawing a public sector undertaking salary of twice his parent pay retires on a pension based on the parent pay.

Rule 78(2) places the death gratuity and related claims of a servant who dies on foreign service with the Head of Office or cadre authority that sanctioned the posting.

United Nations and international organisations

Rule 29 of the CCS (Pension) Rules, 2021 gives a choice that FR 120 does not allow elsewhere. A servant deputed on foreign service “to the United Nations’ Secretariat or other United Nations’ Bodies or the International Monetary Fund or the International Bank of Reconstruction and Development, or the Asian Development Bank or the Commonwealth Secretariat or any other International organization may opt,- (a) to pay the pension contributions in respect of his foreign service and count such service as qualifying for pension under these rules; or (b) not to pay the pension contributions in respect of his foreign service and not count such service as qualifying for pension under these rules”. Under the proviso, contributions already paid are refunded to a servant who chooses clause (b). The pension forms carry a separate line for periods of United Nations service for which no contribution was paid.

Short assignments with international agencies are governed by DoPAR OM No. 16011/3/81-Estt.(Allowances) dated 15 October 1983:

NPS and UPS subscribers

An NPS subscriber on foreign service contributes on notional parent pay, not on the foreign salary. Rule 5(6) of the CCS (Implementation of National Pension System) Rules, 2021 defines emoluments for a subscriber on foreign service or on deputation outside India as “the pay which he would have drawn under the Government had he not been on foreign service”. Rules 6(7) and 7(4) regulate the employee and Government contributions during foreign service in India or abroad, including with the United Nations, the IMF, the IBRD, the Asian Development Bank and the Commonwealth Secretariat, by DoPT instructions.

The DoPT instruction is the 9 October 2020 OM, and its 28% is the whole foreign service contribution for an NPS employee: 10% employee share, 14% employer share and 4% towards gratuity. It is not a second charge on top of an FR 116 old-scheme contribution. Paragraph 6 of that OM obliges the borrowing organisation to credit its share to the employee’s NPS account.

DoPT OM No. 2/9/2017-Pers.Policy.Pay (Deputation/Re-employment) dated 1 January 2024 settled the mechanics:

• Where the borrowing public sector undertaking or autonomous body is registered with the central record-keeping agency, the employee can be re-tagged to it and the body uploads the contributions directly.
• Where it is not registered, the parent office and the body mutually decide or bring forward the date of transfer of the contribution, or the parent office remits in advance from internal funds and adjusts later.
• Operational difficulties go to the Pension Fund Regulatory and Development Authority.

A subscriber who has opted for the Unified Pension Scheme is governed by Rules 5(6), 6(7) and 7(4) of the CCS (Implementation of Unified Pension Scheme under National Pension System) Rules, 2025, G.S.R. 599(E), which carry the same notional-pay rule and leave the rate and procedure to DoPT instructions and PFRDA. No DoPT order fixes a foreign service contribution rate for UPS comparable to the 2020 OM, and the 28% in that OM is stated for NPS employees only. The UPS article sets out the separate regulation that excludes from assured-payout service any foreign service period for which the contributions were not received.

Reversion from foreign service

FR 125 fixes the end of foreign service at the date the servant takes charge of his post in government service. The proviso covers leave taken at the end of the foreign service before rejoining: the Central Government on whose establishment he is borne decides the date of reversion. FR 126 then stops, from the date of reversion, both the foreign employer’s pay and the contributions.

On return the servant’s pay is his parent-cadre pay, including any proforma promotion and increments counted while he was away. FR 124 keeps the foreign salary out of any officiating pay fixed while he was still on foreign service, and nothing in Chapter XII carries the foreign salary into parent-cadre pay on reversion. Paragraph 11 of the 28 March 2024 guidelines allows premature reversion on three months’ notice to the lending organisation and the employee.

A servant who is permanently absorbed in the borrowing body leaves foreign service altogether. The permanent absorption rules then govern the lien, the pro rata pension and the lump sum leave salary for earned leave at credit.

Foreign service in other rules

Several other instruments turn on the FR 9(7) definition:

• Deemed resignation. Rule 12 of the CCS (Leave) Rules, 1972 deems a servant absent from duty for more than five years “other than on foreign service” to have resigned, so foreign service is the one long absence it excludes. The extraordinary leave article covers the rule.
• Joining time. Rule 2(2) of the CCS (Joining Time) Rules, 1979 applies the rules to state and other employees appointed to central posts on deputation or foreign service, for joining the central post and for the return journey.
• Property returns and vigilance. The parent department, not the foreign employer, receives the servant’s immovable property return while he is on foreign service. Before deputation or foreign service to a state government, a Union Territory, or an autonomous body or public sector undertaking not controlled by the Centre, paragraph 8.5 of DoPT OM No. 6/8/2009-Estt.(Pay-II) dated 17 June 2010 requires nine years of service and a clear vigilance clearance.
• Re-employment pay. A servant who was on foreign service in the last ten months before retirement is treated, on a certificate, as having officiated for that period when pay is fixed on re-employment.
• Central Staffing Scheme debarment. An officer debarred under the Central Staffing Scheme is also refused cadre clearance for foreign service and international assignments for the debarment period.

Related Articles

• Deputation in central government
• Deputation allowance
• Fundamental Rules
• Supplementary Rules
• Fundamental Rule 22
• Lien
• Permanent absorption
• Absorption
• Reversion
• Pay fixation on reversion
• Proforma promotion
• Next below rule
• Officiating pay
• Officiating appointment
• Basic pay
• Pay matrix
• Dearness allowance
• Qualifying service
• CCS (Pension) Rules, 2021
• Old Pension Scheme
• National Pension System
• CCS (Implementation of NPS) Rules
• Unified Pension Scheme
• PFRDA
• Death gratuity
• CCS (Leave) Rules, 1972
• Earned leave
• Leave salary
• Leave encashment
• Leave preparatory to retirement
• Extraordinary leave
• Joining time
• Seniority
• Departmental promotion committee
• Central Staffing Scheme
• Tenure post
• Central autonomous bodies
• Consolidated Fund of India
• Pay and accounts office
• Civil Accounts Manual
• Controller General of Accounts
• Immovable property return
• Vigilance clearance
• Pay fixation on re-employment
• Article 309
• Department of Personnel and Training
• Central government employees
• Indian Foreign Service

External references

• Department of Personnel and Training, Compilation of the Fundamental Rules and Supplementary Rules, Part I, Chapter XII: dopt.gov.in
• Department of Personnel and Training, Office Memorandum No. 2/9/2017-Pers.Policy.Pay (Deputation/Re-employment) dated 1 January 2024, NPS contributions during foreign service: dopt.gov.in
• Controller General of Accounts, Civil Accounts Manual Correction Slip No. 14 dated 30 April 2021: cga.nic.in
• Controller General of Accounts, Civil Accounts Manual, Revised Fourth Edition 2024: cga.nic.in
• Department of Expenditure, Office Memorandum F.No.1(1)-E.III/83 dated 22 August 1983 on SR 307: doe.gov.in
• CCS (Leave) Rules, 1972, DoPT consolidation: documents.doptcirculars.nic.in
• CCS (Implementation of Unified Pension Scheme under National Pension System) Rules, 2025, G.S.R. 599(E): egazette.gov.in
• CCS (Implementation of National Pension System) Rules, 2021: cpao.nic.in

References

1. Fundamental Rules, FR 9(7) and Chapter XII, FR 109 to FR 126, in the Department of Personnel and Training Compilation of the Fundamental Rules and Supplementary Rules, Part I.
2. Supplementary Rule 307(1) and (2); Department of Expenditure Office Memorandum F.No.1(1)-E.III/83 dated 22 August 1983, on the substituted SR 307(1) effective from 10 August 1983.
3. Department of Personnel and Training, Office Memorandum No. 2/9/2017-Estt.(Pay-II) dated 9 October 2020, monthly contribution towards cost of pension payable during foreign service, paragraphs 1 to 7.
4. Department of Personnel and Training, Office Memorandum No. 2/9/2017-Pers.Policy.Pay (Deputation/Re-employment) dated 1 January 2024, paragraphs 4 to 6.
5. Controller General of Accounts, Civil Accounts Manual, Revised Fourth Edition 2024, Chapter 9, paragraphs 9.1.1, 9.1.2, 9.2.1 to 9.2.3, 9.3.1, 9.3.2 and 9.6; Correction Slip No. 14, OM F.No.TA-2-01001/4/2021-TA-II/388 dated 30 April 2021; Civil Accounts Manual, Revised Second Edition 2007, paragraphs 9.2.3, 9.8.1 and 9.8.2 and Annexure A to Chapter 9 (superseded, for the pre-2006 rates).
6. Department of Personnel and Training, Office Memorandum No. DOPT-1711629234974 dated 28 March 2024, consolidated guidelines on deputation/foreign service, paragraphs 7.7, 8.1, 8.2, 11 and 12.
7. CCS (Pension) Rules, 2021 (G.S.R. 868(E), 20 December 2021), Rules 12, 29, 31(7) and 78(2).
8. CCS (Leave) Rules, 1972, Rules 4, 12, 26(1)(d), 38, 39 and 40, and Note 1 to the Schedule.
9. CCS (Implementation of National Pension System) Rules, 2021 (G.S.R. 227(E), 30 March 2021), Rules 5(6), 6(7) and 7(4); CCS (Implementation of Unified Pension Scheme under National Pension System) Rules, 2025, G.S.R. 599(E), Rules 5(6), 6(7) and 7(4).
10. Department of Personnel and Administrative Reforms, Office Memorandum No. 16011/3/81-Estt.(Allowances) dated 15 October 1983, short-term assignments with the United Nations and other international agencies.