Running Allowance

Running allowance is the distance-linked pay of Indian Railways running staff, paid over and above the basic pay of their level in the pay matrix under the Rules for the Payment of Running and Other Allowances to the Running Staff on the Railways, which came into force on 1 August 1981 and are printed as Chapter IX of the Indian Railway Establishment Manual Volume I. Its cash core is the Kilometreage Allowance, quoted per 100 kilometres run, and it carries a feature no other allowance in the central government has: rule 903 treats 30% of basic pay as pay, and rule 924(iii) takes 55% into account for retirement benefits.

That pay element is why a loco pilot’s dearness allowance, house rent allowance and pension all sit on a base higher than the printed basic pay. It is a reckoning device, not a cash line: nothing labelled “pay element” appears on the pay slip, and its effect shows up only through the larger figures that flow from it.

The rates in force were set by Railway Board letter No. E(P&A)II/2013/RS-14 (Part-2) dated 20 March 2026, S.No. PC-VII/232, with effect from 1 January 2024. A Loco Pilot (Mail) draws Rs. 606 per 100 kilometres and a Mail Express Guard Rs. 549. Because the order issued 26 months after the date it takes effect from, it carried arrears for the whole intervening period.

For the pay of the crew who draw it, see loco pilot salary; for the wider service, railway employees.

Who counts as running staff

Rule 1507 of the Indian Railway Establishment Code Volume II lists the categories exhaustively, and rule 902(iv) of the 1981 Rules repeats the same list. On the loco side they are drivers, including motormen and rail motor drivers but excluding shunters; shunters; firemen, including diesel assistants and electric assistants; and second firemen. On the traffic side they are guards, and assistant guards or brakesmen. The post of Guard was re-designated Train Manager by Railway Board letter dated 13 January 2022, RBE No. 7/2022, and the rate tables carry that re-designation as a footnote rather than a renamed row.

Station masters, controllers, workshop artisans and ministerial staff are not running staff. The test is the footplate or the van, not proximity to train operations. A crew member promoted to a stationary supervisory post stops earning kilometreage on the day the running duty ends, which is why the move out of the running cadre is a considered decision rather than an automatic step up.

Kilometreage Allowance: the rates in force

Railway Board letter No. E(P&A)II/2013/RS-14 (Part-2) dated 20 March 2026, S.No. PC-VII/232, revised both the Kilometreage Allowance and the Allowance in Lieu of Kilometreage with effect from 1 January 2024. Paragraph 2 of the letter states the trigger: dearness allowance reaching 50% on that date. Paragraph 3 leaves every other term and condition of Railway Board letter No. E(P&A)II-2013/RS-14 dated 28 May 2019, RBE No. 85/2019, untouched. The Kilometreage Allowance is quoted per 100 kilometres and the Allowance in Lieu of Kilometreage per 160 kilometres a day, which is the notional run for a day of non-running duty.

Loco running staff, with effect from 1 January 2024:

Traffic running staff, on the same date and by the same order:

Two points a reader comparing grades should note. A guard on the identical Level 6 cell as a loco pilot draws a lower rate on every row, Rs. 549 against Rs. 606 at the top of each side. And the shunting rate is a separate lower figure for the assistant grades, so the same Assistant Loco Pilot earns Rs. 430 per 100 kilometres on a line working and Rs. 277 on shunting.

How kilometreage is computed

Kilometreage is not simply the distance the train covered. The 1981 Rules convert several kinds of working into notional kilometres, and the conversions are where the earning on a duty roster is actually decided.

Shunting is priced in hours. Rule 906(1) equates each hour from signing on to signing off on a shunting engine to 15 kilometres. Main-line crew who do terminal shunting before or after working a train are paid at the same 15 kilometres an hour under rule 920(ii).

Slow and departmental workings carry multipliers. Rule 916 pays shunting and van goods trains at double the kilometreage for the first 60 kilometres and treble beyond that. Ballast trains, material trains, crane specials and light engines running on mechanical account are paid at 20 kilometres an hour with a ceiling of 200 kilometres. Breakdown specials and medical relief trains are paid at 25 kilometres an hour.

Passenger crew have hour-based minimums. Rule 917 gives a passenger-train crew a minimum of 120 kilometres for a duty up to 4 hours, 130 kilometres for 4 to 5 hours, and 150 kilometres for 5 hours and above, whatever the distance actually run.

A ghat section multiplies the distance. Rule 922(ii) computes kilometreage on a ghat section at five times the actual distance where a banking engine assists, five times on a Class I ghat section otherwise, and three times on a Class II section. A Class I ghat section is one with a ruling gradient of 1 in 40 or steeper; a Class II section is 1 in 80 or steeper but less steep than 1 in 40. The multiplier is the pay for the concentration a graded section demands, and it is the single largest conversion in the rules.

Waiting and detention are credited in kilometres. Rule 921 pays Waiting Duty Allowance at 15 kilometres an hour up to 10 hours. Rule 910 credits 70 kilometres for every 24 hours or part of it after the first 16 hours from signing off at an outstation.

The through goods incentive

Rule 915 adds a percentage to a long goods run under diesel and electric traction. The first 125 kilometres are paid as run. A run of 126 to 175 kilometres carries an addition of 20%, a run of 176 to 200 kilometres an addition of 30%, and a run of 201 kilometres and above an addition of 40%. The slabs for steam traction are set separately in the same rule.

The incentive changes the arithmetic of a link. A 250 kilometre through goods run for a Loco Pilot (Goods) at Rs. 594 per 100 kilometres is paid on 350 notional kilometres at the 40% addition, that is Rs. 2,079 rather than Rs. 1,485.

Minimum kilometreage and rounding

The general minimum-guarantee system was abolished on 1 August 1981 by rule 914(i). What replaced it is narrower: rule 914(ii) requires each railway to identify the sections that cannot yield adequate kilometreage within the stipulated duty hours, and pays 120 kilometres for the full stipulated hours on those sections alone.

Rule 928 rounds the month’s aggregate to the nearest 50 kilometres. A residue of 1 to 24 kilometres is disregarded, 25 to 74 kilometres is rounded to 50, and 75 to 99 kilometres is rounded up to 100. The rounding applies once, to the monthly total, not trip by trip.

Allowance in Lieu of Kilometreage

A running-staff member on duty is not always running. Periodical medical examinations, refresher courses, departmental enquiries, attendance in court on railway business and joining time on transfer are all duty and cover no kilometres. Rule 907 pays the Allowance in Lieu of Kilometreage for them.

Where the non-running duty is performed at headquarters, rule 907(a) pays the pay element, that is 30% of the basic pay applicable for the day. Where it is at an outstation, rule 907(b) pays notional kilometreage of 160 kilometres for the day: Rs. 951 for a Loco Pilot (Goods) and Rs. 869 for a Senior Goods Guard on the rates effective 1 January 2024. Notes 2 and 3 to rule 907 halve the ALK where free messing is provided at a training school or a Lok Sahayak Sena camp outside headquarters.

The proviso to rule 907 handles the mixed day. Where running and non-running duty fall on the same calendar day and the non-running duty runs four hours or more, both the kilometreage for the trip and the full ALK are paid, not one or the other.

Rule 926(i) covers light duty at half rate. A crew member travelling as a passenger on duty before or after working a train, or called to work a train at an outstation and returning without working one because it was cancelled, is paid at half the kilometreage actually travelled. Rule 926(ii) applies the same half rate to spare crew carried in crew rest vans.

Rule 927 is the failure provision. Where running duty cannot be performed because of flood breaches or a coal shortage, ALK is paid at the headquarters rate under rule 907(a). Railway Board letter No. E(P&A)II/2020/E/RS-2 dated 17 December 2020 used the same route during the pandemic, providing for ALK at 30% to running staff who were not assigned running duties because passenger-carrying trains had been cancelled.

The 30% pay element

Rule 903 of the 1981 Rules states the device in one sentence: 30% of the basic pay of the running staff is treated to be in the nature of pay representing the pay element in the running allowance. Rule 904 then pays dearness allowance on basic pay plus that 30%.

Rule 924(i) lists what the element reaches, and the list is exhaustive on its face: entitlement to passes and privilege ticket orders; medical attendance and treatment; educational assistance; fixation of pay in stationary posts; compensatory city allowance; house rent allowance; entitlement to quarters; recovery of rent for quarters; dearness allowance; overtime allowance; and leave salary. Rule 924(ii) adds children’s educational assistance, tuition fee reimbursement and subsidised hostel charges. Rule 924(iv) confirms that leave salary, casual leave included, is paid on basic pay plus 30% and on the allowances due on that inflated base, a position clarified again by Railway Board letter No. E(P&A)II/2017/RS-22 dated 28 December 2018, RBE No. 204/2018. Leave encashment up to 10 days takes basic pay at 130% under Railway Board letter No. E(P&A)II-2011/RS-20 dated 12 February 2015, RBE No. 10/2015.

A Loco Pilot (Goods) on the Level 6 entry cell of Rs. 35,400 is treated as drawing Rs. 46,020 for each of those purposes. At a dearness allowance rate of 60% that is Rs. 6,372 a month more than a non-running Level 6 employee on the identical basic pay, and at 30% house rent allowance in an X-class city a further Rs. 3,186.

What the 30% pay element does not reach

Transport allowance is the clearest exclusion, and it is settled. Railway Board letter No. E(P&A)II-2011/RS-51 dated 17 April 2012, RBE No. 51/2012, is titled “Grant of Transport Allowance to the Running Staff duly taking into account pay plus 30% of pay”. Its paragraph 2 records that the demand was considered and discussed with the representatives of the Staff Side after the 5th Central Pay Commission and was not agreed to, and clarifies that the 30% pay element is not to be reckoned for the purpose of payment of transport allowance to running staff. Transport allowance itself is admissible at the ordinary rate, adopted for the railways by RBE No. 80/2017 dated 3 August 2017 and RBE No. 123/2017 dated 5 September 2017. It is simply computed on bare basic pay, so a running-staff member and a stationary employee on the same cell draw the same figure.

The composite transfer grant does not appear in rule 924 or in any Board order on the pay element, and is computed on basic pay in the ordinary way.

The 55% element and retirement benefits

Rule 924(iii) is the source of the retirement figure: for the purpose of retirement benefits, 55% of basic pay is taken into account in the case of running staff retired or retiring on or after 1 April 1979, and the same 55% is reckoned as pay for recovery of subscription towards the provident fund. Note (b) to the rule extends it to the death-cum-retirement gratuity and to the special contribution to the provident fund.

The figure is now carried in the statute. The Railway Services (Pension) Rules, 2026, circulated by Railway Board letter No. D-43/9/2022-F(E)III dated 20 January 2026, RBE No. 07/2026, define emoluments in the Explanation to rule 31, and clause (iii) of that Explanation includes 55% of basic pay in the case of running staff. Rule 32 averages emoluments over the last ten months, rule 44 pays 50% of emoluments or average emoluments whichever is more beneficial, and rule 45 computes the retirement and death gratuity on the same base. Commutation runs separately, under the Railway Services (Commutation of Pension) Rules, 1993.

For a Loco Pilot (Goods) at the Level 6 entry cell, the 55% element lifts the pension base from Rs. 35,400 to Rs. 54,870. That is the largest single financial advantage of a running career, and it is the reason a retired loco pilot’s pension sits well above what the bare pay level suggests. For the mechanics see central government pension and commutation of pension.

A running-staff member appointed on or after 1 January 2004 is not on that computation at all. They are on the Railway Services (Implementation of National Pension System) Rules, 2025, RBE No. 103/2025, or on the Unified Pension Scheme where the option was exercised, which reached railway servants through Railway Board letter No. F(E)III/2025/UPS/1 dated 13 March 2026, RBE No. 21/2026, and the switching order No. F(E)III/2024/UPS/1 dated 18 June 2026, RBE No. 48/2026. What the 1981 Rules say about the contribution base for those cohorts is limited to rule 924(iii), which speaks of provident fund subscription rather than of a defined-contribution scheme.

The Additional Allowance

Railway Board letter File No. PC-VII/2017/I/7/5/5 dated 10 August 2017, PC-VII No. 32, RBE No. 85/2017, pays a flat monthly Additional Allowance to the senior running grades with effect from 1 July 2017.

Paragraph 2 of the letter makes dearness allowance payable on the allowance and excludes it from pensionary benefits. At a dearness allowance rate of 60% the Mail or Express loco pilot’s Rs. 2,250 is worth Rs. 3,600 a month in hand, and none of it follows the employee into retirement. That exclusion is the operative difference between the Additional Allowance and the pay element.

The rates have not moved since 2017. Annexure-I to Railway Board letter File No. PC-VII/2024/I/7/5/5 dated 4 June 2024, which revised 17 railway allowances on dearness allowance reaching 50%, does not list the Additional Allowance, and does not list the Kilometreage Allowance or ALK either. Those were revised separately, 21 months later, by the order of 20 March 2026.

The minor running-staff allowances

Alongside the kilometreage, the 1981 Rules provide a cluster of duty-specific payments. Two of them are not rupee allowances at all, and describing them as such misstates how they work: the Ghat Allowance is the rule 922(ii) kilometreage multiplier and the Waiting Duty Allowance is the rule 921 credit of 15 kilometres an hour, both dealt with above.

Allowance in lieu of running room facilities. Rule 908 pays it only at outstations where a running room is not provided, for every 24 hours or part of it from signing off, and only where the rest between the arrival of one train and the departure of the next exceeds four hours. Rule 908(iii) halves the rate where a running room exists but has no cook. Rule 908(v) withholds it altogether where rest facilities are made available even in the absence of a running room. The name matters: there is no allowance called a “running room allowance”, and the entitlement is for the absence of the facility, not for its use.

Breach of Rest Allowance is paid as overtime. Rule 909(i) sets the thresholds: 16 hours of rest at headquarters after a duty spell of 8 hours or more, 12 hours after a shorter spell, and 12 or 8 hours for shunters and suburban crew on daily rest. Rule 909(ii) prices the breach at 2 hours of overtime allowance under the Hours of Employment Regulations for every hour by which the rest falls short. The thresholds were revised by Railway Board letter No. 2014/E(P&A)II/HPC Report dated 18 November 2016, RBE No. 135/2016, carrying the decisions of the High Power Committee on running-staff duty hours.

Trip, shunting duty and commercial duty allowances. Railway Board letter No. E(P&A)II-2005/RS-34 dated 1 October 2009, RBE No. 181/2009, set the rates of the Trip Allowance, the Shunting Duty Allowance and the Commercial Duty Allowance for the coal pilot guards of the Eastern and South Eastern Railways under rule 919(iv). The 2009 rates were Rs. 24 a trip for a Loco Pilot (Mail), Rs. 18 for a Mail or Express Guard, Rs. 33.50 per station or point of shunting for a Loco Pilot, and Rs. 200 a month of Commercial Duty Allowance. Two increases of 25% of that base followed, from 1 January 2011 and from 1 January 2014, the second by Railway Board letter of even number dated 30 November 2015, RBE No. 151/2015, which puts the current figures at one and a half times the 2009 rates. These allowances do not appear in the 4 June 2024 revision list.

A month worked out

The table below takes a Loco Pilot (Goods) at the Level 6 entry cell of Rs. 35,400, posted in an X-class city, working 3,000 kilometres on line workings in the month, at a dearness allowance rate of 60%.

A non-running employee at the same Level 6 first cell draws Rs. 35,400 of basic pay, Rs. 21,240 of dearness allowance and Rs. 10,620 of house rent allowance, that is Rs. 67,260 on the same three heads. The gap of Rs. 28,578 is the kilometreage, the Additional Allowance with its dearness allowance, and the extra dearness and house rent allowance that the 30% element produces. Transport allowance is the same for both, because RBE No. 51/2012 keeps the pay element out of it.

The gross is not repeatable month to month. Kilometreage is earned on the distance actually booked, so a month heavy with rest days, refresher courses or medical examinations pays the ALK rate instead, and a month of long through goods links picks up the rule 915 incentive. The fixed half of the figure, the basic pay and everything the pay element inflates, does not move.

Loco Inspectors

A Loco Inspector is drawn from the loco running staff but is not classified as running staff, and the treatment splits in two directions.

For kilometreage, rule 1514 of the Indian Railway Establishment Code Volume II, made on the authority of Railway Board letter No. E(P&A)II/83/RS/10 dated 25 November 1992, makes running allowance admissible to Loco Inspectors drawn from the loco running staff for the performance of duties directly connected with the training and monitoring of loco running staff on the footplate of the locomotive cab of moving trains. Rule 1515(1)(a) pays kilometreage for actual footplate kilometres and rule 1515(1)(b) pays ALK at 160 kilometres a day for non-footplate duty performed outside headquarters beyond an 8 kilometre radius.

For retirement, the element is 30% and not 55%. Railway Board letter No. E(P&A)II-2015/RS-25 dated 13 November 2017 states that Loco Inspectors are entitled to the 30% add-on pay element for retirement benefits under paragraph 5.5 of the letter of 25 November 1992, which has not been amended, and that they are not classified as running staff and are therefore not entitled to the 55% pay element for pensionary benefits. A loco pilot who takes the inspector’s post keeps part of the pension advantage of the running years and gives up the rest of it.

Tax treatment

The kilometreage allowance is exempt to the extent of 70% of the allowance, subject to Rs. 25,000 a month. That figure sits at serial 6 of the table under rule 280(2) of the Income-tax Rules, 2026, notified by Central Board of Direct Taxes Notification No. 22/2026, G.S.R. 198(E), dated 20 March 2026, and it is what serial 13 of the Table in Schedule III to the Income-tax Act, 2025 prescribes for an allowance granted to an employee of a transport undertaking to meet personal expenditure during duty performed in the course of running such transport. Schedule III is read with Section 11, whose sub-section (1) is the operative exclusion.

The exemption is available only in the old regime. Section 202(2)(a)(ii) of the 2025 Act disapplies serials 12 and 13 of the Schedule III Table other than to the extent prescribed, and the survivors prescribed by rule 280(3) are the items in rule 280(1)(a) to (d) together with serial 10 of rule 280(2). Serial 6 is not among them. For a crew member with a large kilometreage earning this is one of the cases where the old regime can still be the better of the two, and the comparison has to be worked both ways rather than assumed. See old versus new tax regime and income tax for government employees.

Everything else is ordinary taxable salary. The dearness allowance and house rent allowance computed on basic plus 30%, the Additional Allowance, and the ALK are salary and are taxed as such, subject to the exemptions that attach to each head, such as the house rent allowance exclusion at serial 11 of the Table in Schedule III.

For the financial year 2025-26, whose return is still filed under the repealed Income-tax Act, 1961, the concession was Section 10(14) read with serial 10 of the table under Rule 2BB(2) of the Income-tax Rules, 1962, at 70% of the allowance capped at Rs. 10,000 a month, again in the old regime only. The Income-tax Act, 1961 stood repealed on 1 April 2026 by Section 536(1) of the Income-tax Act, 2025, so it governs that return and nothing later. The re-basing of the cap from Rs. 10,000 to Rs. 25,000 a month in rule 280 is the substantive change the 2026 Rules made for running staff.

Promotion off running duty and medical decategorisation

Rule 913(ii)(a) of the 1981 Rules and rule 1513(i)(c) of the Establishment Code Volume II fix pay in a stationary post on the lower post’s pay plus the 30% pay element, so the reckoning device survives the move even though the kilometreage stops. Railway Board letter No. E(P&A)II-2014/RS-22 dated 28 July 2017, RBE No. 74/2017, deals with reckoning the pay element for fixation in Group B stationary posts. Rule 913(ii)(a) also covers officiating in a stationary post for more than 30 days.

Medical decategorisation is the involuntary version of the same move, and it has its own orders. Railway Board letter No. E(P&A)-II-2004/RS-05 dated 29 November 2016, RBE No. 137/2016, deals with the pensionary benefits of medically decategorised running staff who take voluntary retirement. The Supreme Court’s order in Civil Appeal No. 7298 of 2013, Union of India v. B. Banerjee, on the denial of ALK to medically decategorised running staff working as crew controllers, was circulated by the Railway Board on 24 January 2014.

How the rates reached their present level

The 1981 Rules fixed the structure; the figures have been reset roughly once a pay commission since, with intermediate 25% steps as dearness allowance crossed each 50% band.

Railway Board letter No. E(P&A)II-2005/RS-34 dated 26 December 2008, RBE No. 202/2008, set the 6th Central Pay Commission rates from 1 September 2008: Rs. 170 per 100 kilometres for a Loco Pilot (Mail) and Rs. 154 for a Mail Express Guard. Those were raised 25% from 1 January 2011 by Railway Board letter dated 28 June 2012, RBE No. 77/2012, and by a further 25% of the 2008 base from 1 January 2014 by letter dated 24 June 2014, RBE No. 65/2014, so the rate on 31 December 2016 stood at one and a half times the 2008 figure.

The 7th Central Pay Commission did not fix these rates. Paragraph 1 of RBE No. 85/2019 recites the position: the Ministry of Finance Resolution dated 6 July 2017 conveyed the Government’s decision that the Kilometreage Allowance and the related allowances of the running staff should be decided by the Ministry of Railways through bilateral discussions with the federations and with the further concurrence of the Ministry of Finance, and those discussions were held with the All India Railwaymen’s Federation and the National Federation of Indian Railwaymen. RBE No. 85/2019 then issued on 28 May 2019, fixing both the pay element under the Railway Services (Revised Pay) Rules, 2016 and the revised kilometreage rates.

The current step followed on 20 March 2026, with effect from 1 January 2024, by Railway Board letter No. E(P&A)II/2013/RS-14 (Part-2), S.No. PC-VII/232. The order attributes the revision to the persistent demand of both recognised federations and to the reference made to the Department of Expenditure for concurrence, which is why the 26 month gap between the effective date and the order exists and why the order carried arrears for the whole of it.

Related Articles

• Loco Pilot salary
• Railway employees
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• Indian Railway Establishment Code
• Railway Services (Revised Pay) Rules, 2016
• Railway Recruitment Board
• Railway Protection Force
• All India Railwaymen’s Federation
• Junior Engineer salary
• Central government jobs
• Dearness allowance
• House-rent allowance
• Transport allowance
• Overtime allowance
• Night duty allowance
• National holiday allowance
• Travelling allowance
• Composite transfer grant
• Dress allowance
• Risk and hardship allowance
• Allowances for central government employees
• Productivity linked bonus
• Leave encashment
• 7th Central Pay Commission
• Pay matrix
• Central government pension
• Commutation of pension
• Gratuity
• National Pension System
• Unified Pension Scheme
• Income-tax Act, 2025
• Income tax for government employees
• Old versus new tax regime
• Salary by pay level calculator
• 7th CPC salary calculator
• Expected DA calculator

External references

• Indian Railway Establishment Manual Volume I, Chapter IX, Running Allowance Rules
• Indian Railway Establishment Code Volume II, Chapter XV
• Railway Board establishment circulars
• Department of Expenditure, Ministry of Finance
• Income Tax Department
• Gazette of India

References

1. Rules for the Payment of Running and Other Allowances to the Running Staff on the Railways, in force 1 August 1981, printed as Chapter IX of the Indian Railway Establishment Manual Volume I: rules 901 to 930, in particular rules 903, 904, 906 to 910, 913 to 917, 919 to 922, 924, 926 to 928.
2. Indian Railway Establishment Code Volume II: rule 1507 (definition of running staff), rule 1513(i)(c) (fixation in a stationary post), rules 1514 and 1515 (Loco Inspectors).
3. Railway Board letter No. E(P&A)II-2013/RS-14 dated 28 May 2019 (RBE No. 85/2019): pay element of 30% for benefits other than retirement and an additional 55% for retirement benefits under the Railway Services (Revised Pay) Rules, 2016, and the kilometreage and ALK rates effective 1 July 2017.
4. Railway Board letter No. E(P&A)II/2013/RS-14 (Part-2) dated 20 March 2026 (S.No. PC-VII/232): revision of the Kilometreage Allowance and the Allowance in Lieu of Kilometreage with effect from 1 January 2024, on dearness allowance reaching 50%.
5. Railway Board letter File No. PC-VII/2017/I/7/5/5 dated 10 August 2017 (RBE No. 85/2017): Additional Allowance to running staff from 1 July 2017, with dearness allowance payable and no reckoning for pensionary benefits.
6. Railway Board letter No. E(P&A)II-2011/RS-51 dated 17 April 2012 (RBE No. 51/2012): the 30% pay element is not reckoned for transport allowance to running staff.
7. Railway Board letter No. E(P&A)II-2015/RS-25 dated 13 November 2017: Loco Inspectors draw the 30% add-on for retirement benefits under paragraph 5.5 of letter No. E(P&A)II/83/RS-10(iv) dated 25 November 1992 and are not entitled to the 55% element.
8. Railway Services (Pension) Rules, 2026, circulated by Railway Board letter No. D-43/9/2022-F(E)III dated 20 January 2026 (RBE No. 07/2026): rule 31 Explanation clause (iii) (55% of basic pay in emoluments for running staff), rule 32, rule 44 and rule 45.
9. Income-tax Act, 2025 (Act No. 30 of 2025), Section 11 with serial 13 of the Table in Schedule III, and Section 202(2)(a)(ii), read with rule 280(2) serial 6 and rule 280(3) of the Income-tax Rules, 2026 notified by Central Board of Direct Taxes Notification No. 22/2026, G.S.R. 198(E), dated 20 March 2026.
10. Railway Board letter No. E(P&A)II-2005/RS-34 dated 26 December 2008 (RBE No. 202/2008), letter of even number dated 1 October 2009 (RBE No. 181/2009), letter dated 28 June 2012 (RBE No. 77/2012) and letter dated 24 June 2014 (RBE No. 65/2014): the 6th Central Pay Commission rates and the two 25% steps.