Section Officer (SO) salary

A Section Officer (SO) is a Group B gazetted post of the Central Secretariat Service, classified as Central Civil Service Group B Ministerial by Rule 3(1) of the Central Secretariat Service Rules, 2009 and made gazetted by Rule 3(2), placed at Level 8 of the 7th Central Pay Commission pay matrix with an entry basic pay of Rs. 47,600 and an in-hand salary of about Rs. 87,900 a month in an X-class city.

The Section Officer heads a section, the basic administrative unit of a ministry, and reports to an Under Secretary. It is the grade directly above the Assistant Section Officer, which is one of its two feeder grades, and the grade below Grade I of the service, which carries the designation Under Secretary to the Government of India. Rule 5(1) of the 2009 rules put 3,000 Section Officer posts in a service of 9,744.

Every gross and in-hand figure below uses the dearness allowance of 60% payable from 1 January 2026 under Department of Expenditure Office Memorandum F. No. 1/1(i)/2026-E.II(B) dated 22 April 2026. Dearness allowance is revised twice a year, so the gross moves with it while the basic pay in the matrix does not.

The pay: Level 8 of the pay matrix

A Section Officer is at Level 8 of the pay matrix with an entry basic pay of Rs. 47,600, fixed by the CCS (Revised Pay) Rules, 2016, notified as G.S.R. 721(E) on 25 July 2016. In the pre-2016 terms that older charts and the recruitment rules still use, Level 8 is the Rs. 4,800 grade pay in Pay Band 2.

Level 8 runs 40 cells, from Rs. 47,600 to Rs. 1,51,100. The annual increment of 3% moves the officer one cell down the column each year, on 1 January or 1 July depending on the date of appointment or promotion, so the basic pay of a Section Officer with no promotion at all still doubles over about 24 years.

Gross is basic pay plus dearness allowance at 60%, house rent allowance at 30% and transport allowance of Rs. 3,600 with dearness allowance on it, at the rates in force on 1 January 2026. No Section Officer reaches cell 40 of Level 8 in the ordinary course, because the non-functional scale and promotion to Grade I both intervene long before it.

Monthly salary and in-hand by city class

The take-home depends on the city of posting, because house rent allowance and transport allowance both vary by place while basic pay and dearness allowance do not. The three tables below build the gross and the in-hand at the entry cell of Level 8.

X-class (metro) city

Y-class city

Z-class city

One caution on the transport allowance rows. The higher rate of Rs. 3,600 is not tied to the house rent allowance classification. It applies in the cities named in the annexure to Department of Expenditure Office Memorandum No. 21/5/2017-E.II(B) dated 7 July 2017, a list that overlaps the X and Y classes without matching either, so a Section Officer posted in a Y-class city on that list draws Rs. 5,760 rather than Rs. 2,880 and takes the gross to Rs. 91,440. The city classification for HRA is a separate list and governs only the house rent allowance row.

The spread between the metro and the smallest station is Rs. 12,400 of gross and Rs. 12,400 of in-hand, all of it house rent allowance and transport allowance.

The pay slip deductions

Three deductions are fixed for a Section Officer at the entry cell of Level 8 and total Rs. 8,326 a month.

The pension contribution is the largest. A Section Officer appointed after 1 January 2004 contributes 10% of basic pay plus dearness allowance to the National Pension System, which is Rs. 7,616 at a basic of Rs. 47,600, and the government credits 14% of the same figure, Rs. 10,662, to the same account. That employer share never reaches the bank account, so the in-hand of Rs. 87,874 understates the month’s reward by Rs. 10,662.

The Central Government Health Scheme contribution is Rs. 650 a month, the slab for Levels 7 to 11 under Office Memorandum No. S.11011/11/2016-CGHS(P)/EHS dated 9 January 2017. The Central Government Employees Group Insurance Scheme subscription is Rs. 60 a month at the Group B rate under the scheme of 1980.

Two more deductions are conditional rather than fixed. A licence fee is recovered where the officer occupies government accommodation, and tax is deducted at source under Section 392 of the Income-tax Act 2025 once a liability arises, which at the entry cell it does not. The General Provident Fund is closed to a Section Officer recruited after 1 January 2004, because that fund is confined to employees on the Old Pension Scheme.

Allowances, and the bonus a Section Officer does not draw

Dearness allowance is the largest addition to the pay of a Section Officer, at 60% of the Rs. 47,600 basic from 1 January 2026, which is Rs. 28,560 a month. It is revised every six months against the AICPI-IW index, so it changes the gross twice a year without any change in the pay matrix.

House rent allowance is 30%, 20% or 10% of basic pay in an X, Y or Z class city under Department of Expenditure Office Memorandum No. 2/5/2017-E.II(B) dated 7 July 2017, the rates having been restored to those figures from 1 January 2024 when dearness allowance crossed 50%. Transport allowance is Rs. 3,600 or Rs. 1,800 a month with dearness allowance on it. The Rs. 7,200 transport allowance bracket begins at Level 9, so a Section Officer draws exactly the same transport allowance as the Assistant Section Officer below, and the first real increase comes on promotion to Under Secretary.

A Section Officer with children draws children education allowance at Rs. 2,812.50 a month per child for up to two children, the rate that took effect from 1 January 2024 when the Rs. 2,250 base rose by 25%. Leave Travel Concession, leave encashment and the wider allowances framework apply on the same terms as for any other central government employee.

One entitlement stops at this grade. The ad-hoc bonus is sanctioned by Department of Expenditure Office Memorandum F. No. 7/24/2007/E III (A), most recently dated 29 September 2025 for the accounting year 2024-25, to central government employees in Group C and all non-gazetted employees in Group B who are not covered by a Productivity Linked Bonus scheme. A Section Officer is Group B gazetted under Rule 3(2) of the CSS Rules 2009, so the post is outside both limbs, and the Productivity Linked Bonus schemes are confined to non-gazetted staff of the Railways, the Department of Posts, defence production establishments and the Employees’ Provident Fund Organisation. An Assistant Section Officer draws Rs. 6,908 a year as ad-hoc bonus. A Section Officer draws nothing of either kind, which is the one line on the pay slip that goes down on promotion.

Income tax on a Section Officer’s salary

A Section Officer at the entry cell of Level 8 pays no income tax, and the reason is arithmetic rather than any exemption peculiar to the post.

The annual gross in an X-class city at dearness allowance of 60% is Rs. 11,54,400. Serial 2 of the Section 19(1) Table of the Income-tax Act 2025 allows a standard deduction of Rs. 75,000 against salary where tax is computed under Section 202(1), which brings total income to Rs. 10,79,400. The slab tax on that figure is Rs. 47,940, and Section 156(2)(a) allows a resident individual a deduction of the whole tax payable up to Rs. 60,000 where total income does not exceed Rs. 12,00,000. The rebate extinguishes the liability.

Tax begins at the fifth cell of Level 8. At a basic pay of Rs. 53,600 the annual gross in an X-class city is Rs. 12,91,200 and total income Rs. 12,16,200, past the Rs. 12,00,000 ceiling. The slab tax there is Rs. 62,430, but Section 156(2)(b) caps the liability at the amount by which total income exceeds Rs. 12,00,000, so the officer pays Rs. 16,200 plus 4% cess, Rs. 16,848. That marginal relief is exhausted at a total income of Rs. 12,70,588, which a Section Officer in a metro crosses at the seventh cell, Rs. 56,900, after which the full slab tax applies.

Two features of the new tax regime shape the figure. No house rent allowance exemption is available in it, so the whole Rs. 14,280 of metro house rent allowance is taxable salary. The government’s 14% National Pension System contribution is added to salary and then deducted under Section 124(1)(a) up to 14% of basic pay plus dearness allowance, so it is neutral in the year of credit. A Section Officer paying rent, servicing a home loan and holding the eligible investments should test the old regime before assuming the default costs less, and the standard deduction is available in both.

Pension and retirement benefits

A Section Officer appointed on or after 1 January 2004 is on the National Pension System, or on the Unified Pension Scheme where that option was exercised. An officer who entered the service as an Assistant before that date remains on the Old Pension Scheme, and a shrinking number of serving Section Officers are in that position.

The option window for serving employees to move to the Unified Pension Scheme closed on 30 November 2025 after two extensions, so a Section Officer who filed no option stays on the plain National Pension System with no further opportunity to move. A new entrant to the service still has the choice at the time of joining, exercised in Form A-1 within 30 days.

Retirement gratuity and death gratuity are payable under the CCS (Payment of Gratuity under National Pension System) Rules, 2021 in either case, and the gratuity ceiling is common to all levels. The take-home salary figures above therefore understate the total cost to the government of a Section Officer by the 14% employer contribution and by the deferred gratuity.

The non-functional scale after four years

The non-functional scale lifts the pay of a Section Officer without a promotion, a post or a change of duties. After 4 years of approved service in the grade, the officer is granted grade pay Rs. 5,400 in Pay Band 3.

The scale predates the 6th Central Pay Commission. Department of Personnel and Training Order No. 21/36/03-CS.I dated 13 November 2003 introduced it at the pre-revised scale of Rs. 8,000-275-13,500 with effect from 3 October 2003, on the recommendation of the Committee on Cadre Restructuring of the CSS set up in February 2001. Paragraph 1(x)(b) of the Ministry of Finance Resolution No. 1/1/2008-IC dated 29 August 2008 then placed it in Pay Band 3 and not in Pay Band 2, expressly modifying the Commission’s own recommendation for Group B cadres.

Two conditions often stated for the benefit do not apply. There is no cadre percentage ceiling, and there is no Departmental Promotion Committee: paragraph 2 of Office Memorandum F. No. 6/4/2014-CS-I(S) dated 16 September 2016 reiterates that regular Section Officers with 4 years of approved service are to be considered subject to vigilance clearance only, and directs that the word DPC wherever it appears in the earlier Office Memorandum No. 5/4/2005-CS.I(S) dated 21 April 2014 be ignored.

Which pay level the scale gives after 2016 is not settled by any order. Rule 17 of the CSS Rules 2009 still prescribes Pay Band 3 with grade pay Rs. 5,400, which the CCS (Revised Pay) Rules, 2016 map to Level 10 with an entry basic pay of Rs. 56,100. The 7th Central Pay Commission recommended at paragraph 7.1.4(b) that the upgrade run from Level 8 to Level 9, grade pay Rs. 5,400 in Pay Band 2, so that it spans one level rather than two. The Resolution dated 25 July 2016 is silent on that paragraph, Annexure III to it lists no CSS post, and Rule 17 was untouched by the Central Secretariat Service (Amendment) Rules, 2022. The Department of Personnel and Training information document on the subject, F. No. 5/4/2005-CS updated 6 October 2022, says only that pay on grant of the scale is fixed under Rule 13 of the CCS (Revised Pay) Rules, 2016, and names no level.

The benefit is not free of consequences elsewhere. Office Memorandum No. 22/22/2009-CS.I(CR) dated 12 April 2010 holds that an officer who has received the non-functional grade in grade pay Rs. 5,400 is entitled only to the third financial upgradation under the Modified Assured Career Progression scheme, in grade pay Rs. 6,600, on completion of 30 years of continuous service or 10 years of stagnation in a single grade pay, and that no further upgradation is admissible. Paragraph 3 of Office Memorandum No. 25/7/2019-CS.II(B) dated 27 August 2019 states the principle generally: every financial upgradation, including a non-functional one, is treated as an offset against an upgradation under that scheme. The scale therefore uses up one of the three upgradations a career would otherwise carry.

The name is a trap for the unwary. This is the Non-Functional Scale, not the Non-Functional Selection Grade, which is confined to the Organised Group A Services and capped at 30% of senior duty posts, and the Central Secretariat Service is not an Organised Group A Service. Neither is it non-functional upgradation, which is keyed to the posting of a junior Indian Administrative Service batch at the centre. The Note to Rule 17 settles the status question: an officer on the non-functional scale continues in Group B gazetted.

Promotion to Under Secretary and the grades above

The first promotion for a Section Officer is to Grade I of the Central Secretariat Service, which carries the designation Under Secretary to the Government of India, at Level 11 with an entry basic pay of Rs. 67,700.

The residency is eight years. Rule 11(3) of the CSS Rules 2009 fills regular vacancies in Grade I by promotion of Section Officers who have rendered not less than eight years of approved service in the grade and are on the Grade I Select List, which Rule 11(4) requires to be prepared and published every year. The Note to Rule 17 counts the periods spent on both Section Officer scales together, so the four years before the non-functional scale and the years after it both count towards the eight. The 7th Central Pay Commission recorded the same eight-year residency at paragraph 7.1.4(b), split as four years in grade pay Rs. 4,800 and four in grade pay Rs. 5,400.

Rule 3(1) of the CSS Rules 2009 constitutes five grades and no more, so the Senior Selection Grade is where the service ends. Joint Secretary is not a regular grade of it. Officers of the service empanelled as Joint Secretary are given in-situ promotion in the Senior Administrative Grade at their existing place of posting, and that route is numerically capped, so it is the exception and not the ordinary course.

The step from Level 8 to Level 11 skips two levels of the matrix, which makes it the single largest jump in pay on the ladder: Rs. 20,100 of basic pay at the entry cells, and a move into the Rs. 7,200 transport allowance bracket at the same time. Where promotion is slow, the Modified Assured Career Progression scheme grants financial upgradations on completion of 10, 20 and 30 years of service, subject to the offset described above.

How the grade is filled: Rule 12(1)(a), the LDCE and the Select List

There is no direct recruitment to the Section Officers’ Grade from the open market, and the grade is filled from one Select List. Rule 12(1)(a) of the Central Secretariat Service Rules, 2009, as substituted by clause 2(E)(I) of the Central Secretariat Service (Amendment) Rules, 2016, G.S.R. 753(E) dated 2 August 2016, provides that regular vacancies in the grade are filled by appointment of persons included in the Select List for the Section Officers’ Grade, that list comprising fifty percent from regular officers of the Assistant Section Officers’ Grade who have rendered not less than eight years of approved service in that grade and fifty percent from persons selected through a Limited Departmental Competitive Examination. The examination is not a channel running alongside the Select List; it supplies half of it.

The examination is conducted by the Union Public Service Commission as the Combined Section Officers’ (Grade B) Limited Departmental Competitive Examination, separated from the Combined Stenographers’ examination, and its rules are notified afresh for each examination year. The current instrument is G.S.R. 819(E) dated 16 September 2026, gazette No. 749, for the 2026 examination, with a crucial date of eligibility of 1 July 2026. It covers six services: Category I is the Section Officers’ Grade of the Central Secretariat Service, and the others are the Indian Foreign Service Branch B General Cadre, the Railway Board Secretariat Service, the Intelligence Bureau, the Armed Forces Headquarters Civil Service, and the Assistant Director, Section Officer and Manager Grade I posts of the Employees’ State Insurance Corporation. Eligibility is not less than 5 years of approved service and at least four Annual Performance Appraisal Reports in the feeder grade, relaxed for the 2026 examination to three years and three reports for the 2020 direct recruit batch by Department of Personnel and Training Order No. 21/06/2026-CS.I(P) dated 15 September 2026, made in exercise of Rule 23.

The feeder grade is wider than the Assistant Section Officer grade alone. Category I is open both to the Assistants’ Grade of the CSS and to the Personal Assistants’ Grade of the Central Secretariat Stenographers’ Service, so a Personal Assistant who clears the examination enters the CSS as a Section Officer. The examination runs annually: the notice for the 2024 examination, F. No. 9/2/2024/E.I(B) dated 13 November 2024, set the papers for 11 and 12 January 2025, and the Commission has since published the result of the 2025 examination and notified the 2026 one.

The other half of the Select List is drawn on seniority from Assistant Section Officers with eight years of approved service, under the Central Secretariat Service (Preparation of Select Lists for the Section Officers’ and Assistants’ Grades) Regulations, 2013, G.S.R. 483(E) dated 12 July 2013, renamed and amended by G.S.R. 756(E) dated 2 August 2016. The SSC Combined Graduate Level examination, which fills 75% of the Assistant Section Officer grade below, does not reach this grade at all.

No probation attaches to the promotion. Rule 13(1) places on probation only an officer directly recruited or promoted to the Assistants’ Grade or appointed to Grade I, for two years, and Rule 10 provides that confirmation in the service is made only once, at the entry level. An officer already confirmed as an Assistant Section Officer is neither re-confirmed nor put on probation again as a Section Officer.

Pay fixation on promotion from Assistant Section Officer

An Assistant Section Officer at the Level 7 entry cell of Rs. 44,900 is fixed at Rs. 47,600 on promotion as Section Officer, a rise of Rs. 2,700 in basic pay.

The method is in Rule 13 of the CCS (Revised Pay) Rules, 2016: one increment is given in the lower level, and the officer is then placed in the higher level at the cell equal to the figure so arrived at, or at the next higher cell where there is no equal figure. One increment on Rs. 44,900 in Level 7 gives Rs. 46,200. Level 8 has no cell at Rs. 46,200 and its first cell of Rs. 47,600 is the next higher figure, so that is the fixation. FR 22(I)(a)(1) lets the officer take the fixation either from the date of promotion or from the date of the next increment, and the choice changes the increment date for the rest of the career.

The same result holds for the first three cells of Level 7, because Rs. 46,200 and Rs. 47,600 both sit at or below the Level 8 entry cell. An Assistant Section Officer promoted late in Level 7 gains more, since the fixation moves across to a Level 8 cell that is Rs. 1,400 to Rs. 2,700 above the Level 7 figure at every point. Full worked examples are in the pay fixation on promotion article.

Cadre strength and the restructuring orders

Rule 5(1) of the Central Secretariat Service Rules, 2009 fixes the strength of the Section Officers’ Grade at 3,000 posts within a service of 9,744, alongside 4,904 Assistants, 1,400 Grade I posts, 330 in the Selection Grade and 110 in the Senior Selection Grade, as notified on 27 February 2009, and the Second Schedule keyed to Rule 6 distributes the 3,000 and the 4,904 across 38 cadre units. Rule 5(2) adds a deputation reserve of 20%, a leave reserve of 3% and a training reserve of 1%, but only for Grade I and above. Those figures are a notified baseline and not the strength today: clauses 2(B) and 2(C) of G.S.R. 753(E) dated 2 August 2016 inserted Notes after Rule 5(1) and Rule 6 making both the authorised strength and its cadre unit distribution subject to variation indicated by the Government from time to time.

Those numbers have been revised by cadre restructuring rather than by amendment of the rule. Office Memorandum No. 19/1/2008-CS.I(P) dated 20 July 2010, the second restructuring, fixed the combined strength of Joint Secretary in-situ, Director and Deputy Secretary at 600 with a sub-ceiling of 40 in-situ Joint Secretary posts and 220 at the Director level inside that 600, increased the Deputy Secretary and Director strength by 160 posts diverted from the Central Staffing Scheme, and upgraded 1,467 Upper Division Clerk posts to the Assistants’ Grade. A third restructuring was conveyed on 11 September 2017, and a fourth committee was constituted by Order No. 19/02/2022-CS.I(P) dated 27 October 2022 under the Establishment Officer and Additional Secretary, with proposals sought from ministries covering the Section Officer and Assistant Section Officer grades.

The practical consequence for pay is promotion speed. A grade of 3,000 posts feeding 1,400 Grade I posts sets the pace at which a Section Officer reaches Level 11, and the eight-year residency in Rule 11(3) is a floor rather than the actual wait.

The job and why the grade is gazetted

A Section Officer heads a section, supervises the Assistant Section Officers and clerical staff in it, examines the notings and drafts put up to the section, checks that the applicable rules and precedents have been cited, and forwards the file with a recommendation to the Under Secretary. It is the first level in the secretariat file chain at which an independent view is recorded rather than a case merely processed.

That is the substantive reason the grade is gazetted while the grade below is not. Rule 3(2) of the CSS Rules 2009 makes the Section Officers’ Grade, Grade I, the Selection Grade and the Senior Selection Grade gazetted posts, and the Assistants’ Grade non-gazetted. The classification carries consequences beyond status: the loss of the ad-hoc bonus, attestation powers, and the disciplinary authority competent to act in a given case.

What the 8th Central Pay Commission could change

No figure for Level 8 under the 8th Central Pay Commission can be stated, because the Commission has published no report, no fitment factor and no pay matrix. Any rupee amount circulating for a Section Officer under it is a projection.

What is known is the method and the two live questions. A pay commission applies a fitment factor to existing basic pay and rebuilds the matrix; the 7th Central Pay Commission used 2.57 against pre-revised basic pay from 1 January 2016. The two questions specific to this grade are whether the non-functional scale survives at all, since the 7th Central Pay Commission tried to narrow it from two levels to one at paragraph 7.1.4(b) and no order followed, and whether the Commission revisits the demand recorded in the same paragraph for entry grade pay of Rs. 5,400 for Section Officers, which the 7th Central Pay Commission refused.

Related Articles

• Assistant Section Officer (ASO) salary
• Under Secretary salary
• Central Secretariat Service
• Pay fixation on promotion
• Probation for central government employees
• Non-Functional Selection Grade
• Non-functional upgradation
• Modified Assured Career Progression
• Grade pay
• Pay band
• Pay matrix
• Salary by pay level
• Basic pay
• Annual increment
• Minimum pay
• 7th Central Pay Commission
• 8th Central Pay Commission
• CCS (Revised Pay) Rules, 2016
• Dearness allowance
• AICPI-IW
• House rent allowance
• City classification for HRA
• Transport allowance
• Children education allowance
• Allowances for central government employees
• Ad-hoc bonus
• Leave Travel Concession
• Leave encashment
• Take-home salary for central government employees
• Central Government Health Scheme
• Central Government Employees Group Insurance Scheme
• General Provident Fund
• National Pension System
• Unified Pension Scheme
• Old Pension Scheme
• Gratuity for central government employees
• Income-tax Act 2025
• Standard deduction
• Section 87A rebate
• New tax regime
• Old versus new tax regime
• TDS on salary
• SSC CGL salary
• Stenographer salary
• MTS salary
• Central government employees in India
• 7th CPC salary calculator
• Salary by pay level calculator

External references

• Department of Personnel and Training
• Union Public Service Commission
• Department of Expenditure
• Central Government Health Scheme
• National Pension System Trust
• Income Tax Department

References

1. Central Secretariat Service Rules, 2009, notified as G.S.R. 140(E) dated 27 February 2009: Rule 3 (composition of the service and gazetted status), Rule 5 (strength of each grade), Rule 10 (confirmation only at entry level), Rule 11(3) and 11(4) (promotion to Grade I on eight years of approved service and the Select List), Rule 12(1) (recruitment to the Section Officers’ Grade), Rule 13 (probation) and Rule 17 with its Note (the non-functional scale).
2. Central Secretariat Service (Amendment) Rules, 2016, G.S.R. 753(E) dated 2 August 2016, F. No. 1/8/2009-CS.I(P): clause 2(A) (renaming of the Assistants’ Grade), clauses 2(B) and 2(C) (Notes making the strength and its cadre unit distribution variable) and clause 2(E)(I) (substitution of Rule 12(1)); and Central Secretariat Service (Amendment) Rules, 2022, G.S.R. 721(E) dated 22 September 2022, which amended rules 21 and 23 only. Rules for the Combined Section Officers’ (Grade B) Limited Departmental Competitive Examination, 2026, G.S.R. 819(E) dated 16 September 2026, and Department of Personnel and Training Order No. 21/06/2026-CS.I(P) dated 15 September 2026 relaxing eligibility for the 2020 direct recruit batch.
3. CCS (Revised Pay) Rules, 2016, G.S.R. 721(E) dated 25 July 2016: First Schedule Part A (Level 8 entry pay Rs. 47,600 and top cell Rs. 1,51,100, Level 10 Rs. 56,100, Level 11 Rs. 67,700, Level 12 Rs. 78,800, Level 13 Rs. 1,23,100) and Rule 13 (pay fixation on promotion).
4. Department of Personnel and Training Order No. 21/36/03-CS.I dated 13 November 2003 (non-functional scale of Rs. 8,000-275-13,500 for Section Officers with 4 years of approved service, with effect from 3 October 2003).
5. Ministry of Finance, Department of Expenditure, Resolution No. 1/1/2008-IC dated 29 August 2008, paragraph 1(x)(b) (non-functional grade of Rs. 5,400 in Pay Band 3 and not in Pay Band 2 for Section Officers of the CSS and similarly placed headquarters services).
6. Department of Personnel and Training Office Memorandum F. No. 6/4/2014-CS-I(S) dated 16 September 2016 (grant of the non-functional scale subject to vigilance clearance only, and the word DPC in the Office Memorandum dated 21 April 2014 to be ignored).
7. 7th Central Pay Commission report, paragraph 7.1.4(b) (recommendation that the non-functional upgrade run from Level 8 to Level 9, and the eight-year residency at the Section Officer level), read with the Resolution dated 25 July 2016.
8. Department of Personnel and Training Office Memorandum No. 22/22/2009-CS.I(CR) dated 12 April 2010, and Office Memorandum No. 25/7/2019-CS.II(B) dated 27 August 2019, paragraph 3 (the non-functional grade as an offset against a Modified Assured Career Progression upgradation).
9. Department of Personnel and Training Rules for the Limited Departmental Competitive Examination, No. 6/1/2015-CS I(P) dated 21 July 2015 (feeder grades and the requirement of 5 years of approved service, superseded by the rules notified for each later examination year), and Union Public Service Commission notice F. No. 9/2/2024/E.I(B) dated 13 November 2024.
10. Department of Personnel and Training Office Memorandum No. 19/1/2008-CS.I(P) dated 20 July 2010 (second cadre restructuring of the CSS), and Order No. 19/02/2022-CS.I(P) dated 27 October 2022 (fourth cadre restructuring committee).
11. Department of Expenditure Office Memorandum F. No. 1/1(i)/2026-E.II(B) dated 22 April 2026 (dearness allowance of 60% from 1 January 2026), Office Memorandum No. 2/5/2017-E.II(B) dated 7 July 2017 (house rent allowance), and Office Memorandum No. 21/5/2017-E.II(B) dated 7 July 2017 (transport allowance).
12. Income-tax Act 2025 (Act No. 30 of 2025): Section 19(1) Table serial 2 (standard deduction of Rs. 75,000), Section 202(1) (default regime rates), Section 156(2)(a) and 156(2)(b) (rebate and marginal relief), Section 124(1)(a) (employer contribution to the National Pension System) and Section 392 (deduction of tax from salary), read with the Finance Act 2026.
13. Department of Expenditure Office Memorandum F. No. 7/24/2007/E III (A) dated 29 September 2025 (ad-hoc bonus for the accounting year 2024-25, confined to Group C and non-gazetted Group B employees).