Interest on delayed pension

Interest on delayed pension is the interest a central government pensioner or family is entitled to when pension, family pension or gratuity is paid later than it fell due and the delay is traced to the government’s own administrative reasons or lapses. Rule 65 of the Central Civil Services (Pension) Rules, 2021, notified as G.S.R. 868(E) on 20 December 2021, pays it at the General Provident Fund rate, 7.1% a year every quarter since 1 April 2020, from the day after three months have run from the date of retirement, death or absorption.

The entitlement is conditional, and the condition is a finding at Secretary level. Rule 65(2) sends every case of delayed payment to the Secretary of the Ministry or Department, or an officer not below Joint Secretary authorised by the Secretary, and interest is sanctioned only where that officer is satisfied the delay was administrative. Rule 65(3)(b) then gives the office two months to pay, and Rule 65(4) requires responsibility to be fixed on the officials who caused the delay. A delay caused by the pensioner’s own failure to follow procedure attracts no interest at all.

A second, unrelated liability sits on the bank. Paragraph 11(H) of the Scheme for Payment of Pensions to Central Government Civil Pensioners through Authorised Banks, Sixth Edition, 2026, provides that the bank’s Centralised Pension Processing Centre should compensate a pensioner at a fixed 8% a year for any pension or arrears it credits after the due date, automatically and without a claim. The two limbs differ on who pays, at what rate, and whether anyone has to find fault.

The article covers the conditions and the six start points in Rule 65(5), the rate, the sanction route, the pensioner’s own default, the six-month limit on provisional pension, the bank limb, interest on gratuity held back for accommodation dues, a worked example, the separate rules for employees under the National Pension System, the railway and All India Services codes, the history under the 1972 Rules, the Supreme Court decisions, and the tax position.

Rule 65 of the CCS (Pension) Rules, 2021

Rule 65(1) of the CCS (Pension) Rules, 2021 makes interest payable in two situations, both subject to the same test. The first is where a provisional pension, provisional family pension or provisional gratuity “has not been sanctioned in accordance with these rules”, which catches an office that let the date of retirement pass without invoking Rule 62. The second is where the payment of pension, family pension or gratuity “has been authorised later than the date when its payment becomes due, including in the cases of retirement otherwise than on superannuation”.

In either case interest is paid only if “it is clearly established that the delay in payment was attributable to administrative reasons or lapses”. The interest runs on the arrears of pension, family pension or gratuity, and the rate is “the rate and in the manner as applicable to General Provident Fund amount in accordance with the instructions issued from time to time”.

The rule is wider than its predecessor. Rule 68 of the CCS (Pension) Rules, 1972 was headed “Interest on delayed payment of gratuity” and its sub-rule (1) spoke of gratuity alone. Rule 65 of the 2021 Rules is headed “Interest on delayed payment of gratuity, pension and family pension”, covers provisional payments expressly, and writes start dates into sub-rule (5) that replace the ones executive instructions had set for gratuity under the old rule. The CCS (Pension) Rules, 2021 article covers the renumbering as a whole.

When interest starts: the six cases in Rule 65(5)

Interest never runs from the date of retirement itself. Rule 65(5) of the CCS (Pension) Rules, 2021 fixes the start point case by case, and in every case the first three months after the triggering date are free of interest. The sub-rule opens “[w]ithout prejudice to the generality of the provisions of sub-rule (1)”, so it fixes the period only; the administrative-lapse condition in sub-rule (1) still has to be met.

Table: start and end points of interest under Rule 65(5), CCS (Pension) Rules, 2021, G.S.R. 868(E), 20 December 2021.

Clause (c) reaches the largest sums, because it covers a whole gratuity held back for the length of an inquiry. An employee who retires with a departmental inquiry pending draws only a provisional pension under Rule 8(4)(a), and Rule 8(4)(c) bars any gratuity until the proceedings end. If the proceedings end in full exoneration, clause (c) counts the interest period from three months after retirement, not from the date of the final order; the same deeming was first made for gratuity by Department of Personnel and Administrative Reforms OM No. 1(4)/Pen. Unit/82 dated 10 January 1983. The sub-rule (1) condition of an administrative delay still applies to the case. Clause (d) counts from a later date: a retiree who is not fully exonerated gets interest only from three months after the order releasing the money.

Clauses (d) and (e) refer to the gratuity bar as “clause (c) of sub-rule (5) of rule 8”, but the printed Rule 8 places that bar in clause (c) of sub-rule (4); sub-rule (5) deals with adjusting the provisional pension. Clause (c) cites sub-rule (4), which is the correct reference, and all three clauses describe the same withheld gratuity.

Clause (f) brings revision arrears inside the rule. Arrears of pension or gratuity that arise because a pay commission revised emoluments retrospectively, or because the government liberalised the rules, are inside Rule 65. Interest on them runs from three months after the revising order, where the delay in paying the arrears after that order is administrative. The pension arrears article covers how such arrears are computed.

The rate: General Provident Fund interest

Rule 65(1) of the CCS (Pension) Rules, 2021 does not state a number. It borrows “the rate and in the manner as applicable to General Provident Fund amount”, which is the rate the Department of Economic Affairs (Budget Division) declares each quarter for the General Provident Fund and the other statutory provident funds. That rate has been 7.1% a year for every quarter since 1 April 2020, and resolution F. No. 5(3)-B(PD)/2023 dated 5 October 2026 held it at 7.1% for 1 October to 31 December 2026.

The borrowing has two consequences. A delay that straddles quarters takes whatever rate applied in each quarter, so a future change in the GPF rate changes the interest on a case already running. And “in the manner as applicable” imports the provident fund’s method, under which Rule 11 of the General Provident Fund (Central Services) Rules, 1960 computes interest on monthly balances and rounds the annual total to the nearest rupee.

The Supreme Court decisions discussed below left a 6% decree undisturbed in one case, directed 18% in another and 9% in a third, all against state employers. Rule 65 fixes the central government’s liability at the provident fund rate instead, whatever the length of the delay.

Sanction by the Secretary and payment within two months

Interest under Rule 65 of the CCS (Pension) Rules, 2021 is never paid without a sanction. Rule 65(2) requires every case of delayed payment of pension, family pension or gratuity, including provisional payments, in respect of the employees of a Ministry or Department and of its attached and subordinate offices, to be “considered by the Secretary of that Ministry or Department or any other officer, not below the level of Joint Secretary to the Government of India, authorised by him for this purpose”. Where that officer is satisfied the delay was caused by administrative reasons or lapse, the officer “shall sanction payment of interest”.

Four consequences follow from the sanction:

1. Sanction order. Rule 65(3)(a) requires the administrative Ministry, Department or office to issue the sanction for payment after the Secretary or authorised officer has sanctioned it.
2. Payment. Rule 65(3)(b) requires the interest to be paid within two months from the date the Secretary or authorised officer sanctioned it.
3. Responsibility. Rule 65(4) requires the Ministry, Department or office to fix responsibility and take disciplinary action against the government servants found responsible for the delay on account of administrative lapses.
4. No waiting. The proviso to Rule 65(4) directs that the interest “shall be made without waiting for the outcome of the disciplinary proceedings, if any”.

The fourth point was not new in 2021. Department of Pension and Pensioners’ Welfare OM No. 7/20/89-P&PW(F) dated 22 January 1991 recorded “a general impression among the administrative authorities” that gratuity interest could be paid only after the disciplinary action against the defaulting staff concluded, and called that impression “not correct”. Rule 65(4) put the correction into the rule. OM No. 38/64/98-P&PW(F) dated 5 October 1999 had earlier recorded a Study Team recommendation that the dealing hand “should be made accountable” for avoidable interest on gratuity.

Rule 65(2) puts every case of delayed payment before the Secretary, so a pensioner does not have to apply for interest before the case is considered. Where the office does not act, the pensioner can put the dates on record through a grievance on CPENGRAMS or a representation to the Head of Office citing Rule 65(2).

The pensioner’s own default

The proviso to Rule 65(1) of the CCS (Pension) Rules, 2021 removes interest entirely where “the delay in payment was caused on account of failure on the part of the Government servant or the pensioner or the member of the family of the Government servant to comply with the procedure laid down by the Government for processing the pension or family pension case”.

The procedure it refers to is the pension-processing chain that starts in Rule 53, under which the retiring employee submits the pension forms to the Head of Office within the time Rule 57 allows, now through the Bhavishya portal. The pension sanction process and timeline article sets out each stage and its deadline. Papers submitted late or incomplete, or a request for documents left unanswered, bring the delay within the proviso.

The proviso turns on what caused the delay. Whether a late case was held up by the retiree or by the office is the question the Secretary or authorised officer answers under Rule 65(2) before any interest is sanctioned.

Provisional pension and the six-month limit

Rule 65 of the CCS (Pension) Rules, 2021 is the second line of protection. The first is Rule 62, which requires the Head of Office, where the forms have been submitted but the Pension Payment Order is not likely to issue before retirement, to sanction a provisional pension and gratuity so that the retiree is paid from the date of retirement. An office that fails to do so falls inside the first limb of Rule 65(1), which pays interest where a provisional pension or gratuity “has not been sanctioned in accordance with these rules”.

Department of Pension and Pensioners’ Welfare OM No. 12(9)/2020-P&PW(C)-6450 dated 23 February 2022 dealt with the other end of Rule 62. Its subject is the payment of provisional pension and gratuity under Rule 62 where the issue of the Pension Payment Order authorising regular pension is delayed. Paragraph 1 restates Rules 62 and 65. Paragraphs 2 and 3 record that provisional pension is not to continue beyond six months from the date of retirement, and that where the final amounts have not been settled within that period, the Accounts Officer has to treat the provisional pension as final and issue the Pension Payment Order on the expiry of the six months. Paragraph 4 advises Ministries and their Accounts Officers “to strictly comply” with Rule 62 and states that pension should not be discontinued under any circumstances if the regular order has not been issued by then.

The Rule 65 sanction procedure comes from Rule 65(2) itself, not from this OM; the OM repeats it in its first paragraph and then turns to the six-month limit, which is its operative content. The anticipatory pension article covers how the provisional amount is adjusted against the final one.

Bank compensation at 8% under paragraph 11(H)

A pensioner whose pension, family pension or arrears reach the account late because the bank was slow has a claim that needs no finding by anyone. Paragraph 11(H) of the Scheme for Payment of Pensions to Central Government Civil Pensioners through Authorised Banks, Sixth Edition, 2026, published by the Central Pension Accounting Office, provides that the Centralised Pension Processing Centre “should compensate the pensioner/family pensioner for delay in crediting pension / family pension including arrears thereof” at a fixed rate of 8% a year “for the delay after the due date of payment”.

The paragraph adds three operating terms. The compensation is credited to the pensioner’s account “automatically without any claim from the pensioner”. It is credited on the same day the bank affords credit for the revised pension or pension arrears. And “The CPPC shall not claim re-imbursement of interest from CPAO through scrolls”, so the cost stays with the bank that was late. The stated authority is Reserve Bank of India Master Circular No. RBI/2025-26/05 dated 1 April 2025.

Table: the two interest regimes on a delayed pension compared, from Rule 65 of the CCS (Pension) Rules, 2021 and paragraph 11(H) of the CPAO scheme, Sixth Edition, 2026.

The two can apply to the same pensioner in sequence. A pension revision order that a Ministry issues late can attract Rule 65(5)(f) interest for the departmental delay, and the bank’s own delay in crediting the revised amount after it received the authority attracts paragraph 11(H) compensation for the bank’s period. A pensioner checking a revision credit should look for a separate compensation entry on the same date.

Interest on gratuity withheld for accommodation dues

A third interest liability arises under Rule 68(7) of the CCS (Pension) Rules, 2021, and it falls on the Directorate of Estates. Where part of the gratuity is withheld to cover licence fee or damages for government accommodation, the retiree needs a No Demand Certificate to get the balance released. Rule 68(7)(a) requires the Directorate to issue it within 14 days of an application made after the accommodation has actually been vacated.

If the Directorate misses that limit, Rule 68(7)(b) entitles the allottee to interest “as per the rate and manner applicable to General Provident Fund deposit” on the excess withheld gratuity that has to be refunded after adjusting the dues. Rule 68(7)(c) makes the interest payable by the Directorate through the retiree’s Accounts Officer “from the date of application for the said certificate after vacation of the Government accommodation, up to the date of refund”. The period therefore starts on the day of the application, not on day 15, once the 14-day limit has been breached; there is no three-month interest-free period of the kind Rule 65(5) builds in. The withholding and recovery from gratuity article covers the amounts that may be held back.

Worked example: gratuity paid six months after superannuation

The following illustration is a salary-calculator.in construction from the rule text, using a real pay matrix cell. An officer at Level 11 of the 7th CPC pay matrix, drawing basic pay of Rs. 88,400, retires on superannuation on 31 May 2025 with 33 years of qualifying service. Dearness allowance on that date is 55%, the rate effective from 1 January 2025 under Department of Expenditure OM No. 1/1(1)/2025-E.II(B) dated 2 April 2025.

Table: illustrative interest on a delayed retirement gratuity under Rule 65(5)(a), CCS (Pension) Rules, 2021, at the General Provident Fund rate of 7.1% applicable in every quarter of 2025-26.

The period convention changes the figure. Counted in whole months up to the date of payment, as the table does following the words of Rule 65(5)(a), the interest is Rs. 40,130. Counted in days, 91 days from 1 September to 30 November 2025, it is Rs. 40,020. Counted only up to the end of the month before the month of payment, the convention paragraph 4 of the 1991 OM applied to gratuity under the 1972 Rules, November drops out and the figure is Rs. 26,753. The sanction order issued under Rule 65(3)(a) fixes the amount actually paid.

Two features of the example carry over to any case. The first three months after retirement earn nothing, so a gratuity paid on 30 August 2025 would have carried no interest at all. And the interest is on the gratuity alone. If the pension had also been authorised late without a provisional pension, the pension arrears would carry interest under the same clause, from 1 September 2025 up to the date the arrears were paid. At the officer’s basic pension of Rs. 44,200, half the last pay of Rs. 88,400, those arrears grow by one month’s pension and dearness relief for every month of delay.

Employees under the National Pension System and the Unified Pension Scheme

A central government employee who joined on or after 1 January 2004 draws no pension under the CCS (Pension) Rules, 2021, but is paid a retirement and death gratuity under the Central Civil Services (Payment of Gratuity under National Pension System) Rules, 2021, notified as G.S.R. 658(E) on 23 September 2021. Rule 44 of those rules is headed “Interest on delayed payment of gratuity” and follows the 1972 pattern: interest where the gratuity is authorised late and the delay is clearly established as administrative, excluded where the employee failed to follow procedure, sanctioned by the Secretary, with Presidential sanction under Rule 44(3) and disciplinary action under Rule 44(4).

The rate and the start points differ from the CCS (Pension) Rules, 2021. Rule 44(1) pays interest “at the rate and manner applicable to Public Provident Fund amount”, not the General Provident Fund rate. The Explanation to Rule 44 then sets the start points, and it mixes two modal verbs: interest “shall be paid” for superannuation, other retirements and death in service, but “may be allowed” in the proceedings, revision and absorption cases, which leaves those to the sanctioning authority. Rule 65(5) of the CCS (Pension) Rules, 2021 draws no such distinction.

Table: start points for interest on delayed gratuity, CCS (Payment of Gratuity under NPS) Rules, 2021 (G.S.R. 658(E), 23 September 2021) against the CCS (Pension) Rules, 2021 (G.S.R. 868(E), 20 December 2021).

Clause (2)(iii) of the NPS Explanation also carries a limit the CCS rule does not: where death gratuity is held up because more than one claimant has staked a claim, the case does not automatically qualify for interest and is decided in consultation with the Department of Pension and Pensioners’ Welfare. The gratuity under NPS rules article covers the rest of that code.

The Central Civil Services (Implementation of Unified Pension Scheme under National Pension System) Rules, 2025, notified as G.S.R. 599(E) on 2 September 2025, carry a narrower provision. Rule 22(3)(a) pays arrears of the assured payout held back during proceedings that end in full exoneration, and Rule 22(3)(c) pays the arrears to the spouse where the employee dies while proceedings are pending, in each case “along with interest at the rate of interest and manner as in the case of Public Provident Fund deposits from time to time”. Rule 8 of those rules deals with a delayed deposit of contributions by restoring units at their net asset value, not by interest. The Unified Pension Scheme article covers the payout itself.

Railway servants and the All India Services

Railway servants and members of the All India Services have their own pension codes, and the interest provisions differ in rate, in who sanctions, and in one case in scope.

Railway servants. The Railway Services (Pension) Rules, 2026, notified as G.S.R. 23(E) on 12 January 2026, replaced the 1993 Rules. Rule 65 of the 2026 Rules follows CCS Rule 65 almost word for word, with two changes of substance, and it applies retrospectively. The rate is “the rate and in the manner as applicable to State Railway Provident Fund amount”. The sanctioning authority under Rule 65(2) is the Chairman and Chief Executive Officer of the Railway Board or the General Manager of the Zonal Railway, or an officer not below Senior Administrative Grade authorised by either. Rule 1(2)(b) of the 2026 Rules, explained in the memorandum to the notification, gives Rules 31, 32 and 65 retrospective effect from 20 December 2021, the date the CCS (Pension) Rules, 2021 were notified, so railway pensioners are covered for the same period as civil pensioners. The railway employees article covers the service more widely.

All India Services. Rule 19A of the All India Services (Death-cum-Retirement Benefits) Rules, 1958 is still limited to gratuity. It pays interest “at the rate prescribed by the Central Government from time to time” where gratuity is authorised more than three months after it fell due and the delay is clearly established as an administrative lapse. Rule 19A(2) then denies interest on arrears of gratuity that arise from a later grant of higher emoluments or a retrospective liberalisation of the rules, which is the reverse of CCS Rule 65(5)(f).

History: Rule 68 of the 1972 Rules and its instructions

Before 20 December 2021 the rule-based entitlement covered gratuity only. Rule 68(1) of the CCS (Pension) Rules, 1972, as substituted by Notification No. 7/10/89-P&PW(F) dated 28 November 1991 (G.S.R. 677, Gazette of 7 December 1991) and amended in part by G.S.R. 628(E) dated 1 September 2014, paid interest “at the rate applicable to General Provident Fund amount” where gratuity was authorised late for administrative reasons or lapses. Sub-rules (2) to (4), substituted by Notification No. 7(13)/85-P&PW dated 12 March 1986, provided for sanction by the Secretary, a Presidential sanction and disciplinary action.

The start points came from executive instructions printed as Government of India decisions under Rule 68:

• 1979 and 1983. Department of Personnel and Administrative Reforms OM No. F. 7(1)-P.U./79 dated 11 July 1979 treated gratuity released after proceedings as due on the date of the orders releasing it, and OM No. 1(4)/Pen. Unit/82 dated 10 January 1983 treated the gratuity of an employee fully exonerated as due from the day after retirement, for the purpose of interest, with effect from 10 January 1983.
• 1991. Department of Pension and Pensioners’ Welfare OM No. 7/20/89-P&PW(F) dated 22 January 1991 continued the three-month period for superannuation, applied three months to exoneration cases and to proceedings dropped on death, set six months for retirement other than on superannuation, death in service and absorption, and allowed interest beyond three months from the order on arrears after a revision of emoluments, where until then “no interest is paid in such cases”.
• 1999. OM No. 38/64/98-P&PW(F) dated 5 October 1999 recorded a Study Team recommendation that the dealing hand should be made accountable for avoidable interest.
• 2002. OM No. F. 38/34/2001-P&PW(F) dated 29 April 2002 confirmed the General Provident Fund rate for delayed retirement and death gratuity.

Rule 65 of the 2021 Rules did three things with this material. It extended the entitlement to pension and family pension, it wrote the start points into the rule, and it cut the six-month period for non-superannuation cases, deaths and absorptions to three months. The NPS gratuity rules, notified three months earlier on 23 September 2021, kept the six-month period of the 1991 OM.

Supreme Court decisions on delayed retiral dues

The Supreme Court has treated delay in paying pension and gratuity as a wrong that attracts interest independently of any rule. The four decisions in the table involve state governments and a state power company, not the central government, and their rates are awards in the facts of each case, not a general rate.

Table: Supreme Court decisions on interest for delayed pension and gratuity, from the judgment texts.

In Padmanabhan Nair, Tulzapurkar J. wrote for the Court that pension and gratuity “are no longer any bounty to be distributed by the Government to its employees”, and that any culpable delay in settling them “must be visited with the penalty of payment of interest at the current market rate till actual payment”. The Court traced the usual delay to the Last Pay Certificate and the No Liability Certificate, both records the government holds, and said it “would not be unreasonable” to start penal interest at the expiry of two months from retirement. The last pay certificate article covers that document.

In S.K. Dua, the Court’s view was expressly prima facie, given while setting aside a High Court order that had dismissed the writ petition in limine. It said that where statutory rules or administrative instructions exist the employee can rely on them, but that even without them “an employee can claim interest under Part III of the Constitution relying on Articles 14, 19 and 21 of the Constitution”. For a central government servant the rules do exist, so the practical route is the Rule 65 procedure first, with a petition to the Central Administrative Tribunal where the Secretary-level finding is refused or not made.

Income-tax treatment

The Income-tax Act, 2025, in force from 1 April 2026, charges a pension and a gratuity under the head Salaries: Section 16(b) and (c) include pension and gratuity in “salary”, and Section 15(1)(c) brings in arrears paid in the year. A government employee’s death-cum-retirement gratuity is then deducted in full under Section 19(1), Table serial 3, read with the definition in Section 19(2)(g), so the gratuity itself is not taxed at all.

The Table entry names the gratuity, and no entry in the Section 19(1) Table deducts interest paid on a delayed gratuity or pension. The Act does not name the head under which Rule 65 interest or paragraph 11(H) compensation is charged. The income tax for pensioners article covers the pension side, and the pension arrears article covers the Section 157 relief that spreads pension arrears back over the years they relate to.

Related Articles

• Central government pension
• CCS (Pension) Rules, 2021
• Pension arrears
• Anticipatory pension
• Provisional pension
• Pension sanction process and timeline
• PPO and the annual life certificate
• Bhavishya portal
• Head of Office
• Pay and Accounts Office
• Central Pension Accounting Office
• Department of Pension and Pensioners’ Welfare
• General Provident Fund
• Public Provident Fund
• Gratuity for central government employees
• Death gratuity
• Residuary gratuity
• Gratuity under the NPS rules, 2021
• Withholding and recovery from gratuity
• No Demand Certificate
• Directorate of Estates
• Last pay certificate
• Retiring pension
• Superannuation
• Voluntary retirement
• Compulsory retirement
• Family pension
• Revision of pension
• Dearness relief
• Departmental inquiry
• Old Pension Scheme
• National Pension System
• Unified Pension Scheme
• Railway employees
• Central Administrative Tribunal
• CPENGRAMS
• Income tax for pensioners

External references

• Department of Pension and Pensioners’ Welfare
• Pensioners’ Portal, Government of India
• Central Pension Accounting Office
• Scheme for Payment of Pensions through Authorised Banks, Sixth Edition, 2026 (CPAO)
• The Gazette of India
• Department of Economic Affairs, Ministry of Finance

References

1. Central Civil Services (Pension) Rules, 2021, G.S.R. 868(E), 20 December 2021: Rule 8(4) (provisional pension and gratuity bar in proceedings), Rule 62 (provisional pension), Rule 65 (interest on delayed payment of gratuity, pension and family pension) and Rule 68(7) (No Demand Certificate and interest).
2. Department of Pension and Pensioners’ Welfare, OM No. 12(9)/2020-P&PW(C)-6450, 23 February 2022, payment of provisional pension and gratuity under Rule 62 in case of delay in issue of the Pension Payment Order.
3. Central Pension Accounting Office, Scheme for Payment of Pensions to Central Government Civil Pensioners through Authorised Banks, Sixth Edition, 2026, paragraph 11(H), citing RBI Master Circular No. RBI/2025-26/05, 1 April 2025.
4. Central Civil Services (Payment of Gratuity under National Pension System) Rules, 2021, G.S.R. 658(E), 23 September 2021, Rule 44 and its Explanation.
5. Central Civil Services (Implementation of Unified Pension Scheme under National Pension System) Rules, 2025, G.S.R. 599(E), 2 September 2025, Rules 8 and 22(3).
6. Railway Services (Pension) Rules, 2026, G.S.R. 23(E), 12 January 2026, Rule 65 and the explanatory memorandum; All India Services (Death-cum-Retirement Benefits) Rules, 1958, Rule 19A.
7. Central Civil Services (Pension) Rules, 1972, Rule 68, with Government of India decisions: DoPPW OM No. 7/20/89-P&PW(F), 22 January 1991; OM No. 38/64/98-P&PW(F), 5 October 1999; OM No. F. 38/34/2001-P&PW(F), 29 April 2002.
8. Department of Economic Affairs (Budget Division), resolution F. No. 5(3)-B(PD)/2023, 5 October 2026, General Provident Fund rate for 1 October to 31 December 2026.
9. State of Kerala v. M. Padmanabhan Nair, (1985) 1 SCC 429; Vijay L. Mehrotra v. State of U.P., (2001) 9 SCC 687; S.K. Dua v. State of Haryana, (2008) 3 SCC 44; D.D. Tewari v. Uttar Haryana Bijli Vitran Nigam Ltd., (2014) 8 SCC 894.
10. Income-tax Act, 2025, Sections 15, 16 and 19(1), Table serial 3.