Subsistence allowance

Subsistence allowance is the payment a central government employee under suspension, or deemed to be under suspension, draws in place of pay under Fundamental Rule 53 (FR 53). For the first three months it equals the leave salary the servant would have drawn on leave on half average pay or half pay, which is 50% of basic pay, plus dearness allowance on that amount and the compensatory allowances admissible on the pay drawn on the date of suspension.

A suspended servant is still in service. The order of suspension under Rule 10 of the CCS (Classification, Control and Appeal) Rules, 1965 stops the servant from working and from drawing pay, and FR 52 ends pay only on dismissal or removal, so FR 53 fills the gap between the two. FR 53(1)(ii)(a) fixes the amount, FR 53(1)(ii)(b) keeps the compensatory allowances running, and FR 53(2) makes every payment conditional on a certificate that the servant is not engaged in any other employment, business, profession or vocation.

After three months the authority that suspended the servant may raise the allowance by up to 50% of the first-period amount, if the suspension has been prolonged for reasons not directly attributable to the servant, or cut it by up to 50% if the delay is the servant’s doing. The allowance therefore runs between 25% and 75% of basic pay, with dearness allowance recomputed on whichever figure applies. At the dearness allowance rate of 60% in force from 1 January 2026 (Department of Expenditure OM No. 1/1(i)/2026-E.II(B) dated 22 April 2026), a Level 7 servant on Rs. 50,500 draws Rs. 40,400 a month in subsistence allowance and dearness allowance for the first three months, against Rs. 80,800 of pay and dearness allowance on duty.

The Department of Personnel and Training (DoPT) collects the operational rules in two consolidated orders: Office Memorandum No. 11012/17/2013-Estt.(A) dated 2 January 2014, whose paragraph 14 lists which deductions are compulsory, which are optional and which may not be made, and the consolidated OM of 26 March 2024 on disciplinary proceedings. What the servant is finally paid for the suspension period is settled on reinstatement under FR 54-B, where any amount fixed cannot fall below the subsistence allowance already admissible.

Fundamental Rule 53 and who it covers

FR 53(1) applies to a government servant “under suspension or deemed to have been placed under suspension by an order of the appointing authority”. It covers both routes into suspension under Rule 10 of the CCS (CCA) Rules, 1965: an order of the disciplinary authority or appointing authority under Rule 10(1), and a deemed suspension under Rule 10(2), which runs from the date of detention where a servant is held in police or judicial custody for more than 48 hours, or from the date of conviction where a sentence exceeds 48 hours of imprisonment and the servant is not dismissed at once.

Two further deemed suspensions arise after a penalty is set aside. Under Rule 10(3), where a penalty of dismissal, removal or compulsory retirement is set aside on appeal or review and the case is remitted for further inquiry, the suspension order is deemed to continue from the date of the original penalty. Under Rule 10(4), where a court sets the penalty aside and the disciplinary authority decides to hold a fresh inquiry on the same allegations, the servant is deemed suspended from the date of the original penalty. Each of these servants is paid under FR 53.

FR 53(1)(i) carries a historical exception for a commissioned officer of the Indian Medical Department or a warrant officer in civil employ liable to revert to military duty, who draws the pay and allowances admissible had the suspension occurred in military employment. Every other government servant falls under FR 53(1)(ii). Members of the All India Services and railway servants are covered by parallel provisions with the same structure, set out in the section on those services below.

The formula for the first three months

The subsistence allowance for the first three months equals the leave salary the servant “would have drawn, if he had been on leave on half average pay or on half-pay”, in the words of FR 53(1)(ii)(a). Under Rule 40(3) of the CCS (Leave) Rules, 1972, leave salary on half pay leave is half the leave salary on earned leave, and Rule 40(1) fixes the earned-leave figure at the pay drawn immediately before the leave. The subsistence allowance is therefore half the basic pay drawn on the date of suspension, whether or not the servant has any half pay leave at credit.

Dearness allowance is added “if admissible on the basis of such leave salary”, so it is calculated on the halved figure, not on full pay. A servant drawing Rs. 56,100 receives a subsistence allowance of Rs. 28,050 and dearness allowance of 60% on Rs. 28,050, which is Rs. 16,830.

The table applies the formula to the entry cell of four levels of the pay matrix and to one Level 7 cell, at the dearness allowance rate of 60% effective 1 January 2026. House rent allowance and other compensatory allowances are excluded, because they are paid on full pre-suspension pay and differ by city.

Salary-Calculator.in computed the table from FR 53(1)(ii)(a) and Department of Expenditure OM No. 1/1(i)/2026-E.II(B) dated 22 April 2026. The 50% increase and decrease columns are the outer limits of FR 53(1)(ii)(a)(i) and (ii); the authority may choose any smaller variation.

Variation after three months

The proviso to FR 53(1)(ii)(a) gives “the authority which made or is deemed to have made the order of suspension” the power to vary the subsistence allowance “for any period subsequent to the period of the first three months”. It allows two movements, each capped at 50% of the subsistence allowance admissible during the first three months:

• Increase, where in the authority’s opinion the suspension “has been prolonged for reasons to be recorded in writing, not directly attributable to the Government servant”. A delay in issuing the charge sheet or in the inquiry officer’s proceedings that the servant did not cause is the kind of ground the authority records.
• Decrease, where the suspension “has been prolonged due to reasons, to be recorded in writing, directly attributable to the Government servant”.

The base for both is the first-period amount, not full pay. A 50% increase takes the allowance from 50% to 75% of basic pay; a 50% decrease takes it to 25%. FR 53(1)(ii)(a)(iii) then recalculates dearness allowance on the varied amount.

DoPT guidance treats the review as due before the first three months run out. The Institute of Secretariat Training and Management (ISTM) handbook for inquiry officers and disciplinary authorities, updated to 26 December 2024, states at paragraph 15.3: “Under FR 53 it is obligatory to take such action before the expiry of the first three months”. DP&AR OM No. 42014/7/83-Ests.(A) dated 18 February 1984, printed among the decisions under Rule 10 of the CCS (CCA) Rules, called on ministries to comply strictly with FR 53 on reviewing the rate once a suspension passes 90 days. An increase is still not automatic: FR 53 makes the authority “competent to vary” the amount and leaves the direction and size of any change to its recorded opinion.

The Ministry of Finance advised against back-dated variations. Its instructions of 17 June 1958 and 13 September 1974, as quoted by the Principal Bench of the Central Administrative Tribunal in Ravinder Kumar Mirg v. Union of India (OA No. 513/2014, 18 March 2015), state: “Government do not consider it advisable that any orders revising the subsistence allowance should be given retrospective effect.” The Tribunal, quoting its earlier order in the M.D. Gupta case, treated that instruction as unable to override the statutory power in FR 53, so a variation made late but with reasons recorded remains valid.

Dearness allowance on subsistence allowance

Dearness allowance follows the subsistence allowance, not the pay. FR 53(1)(ii)(a) grants it on the half pay leave salary, and FR 53(1)(ii)(a)(iii) bases the rate on the increased or decreased amount after a variation. When the Department of Expenditure revises the dearness allowance rate, the new rate applies to the subsistence allowance from the same effective date; the 60% rate effective 1 January 2026 was notified on 22 April 2026, so a servant suspended throughout that period receives arrears of dearness allowance on the subsistence figure, not on full pay.

The consequence is that a variation moves two figures. Raising a Level 10 servant’s subsistence allowance by 50%, from Rs. 28,050 to Rs. 42,075, also raises dearness allowance at 60% from Rs. 16,830 to Rs. 25,245, so the monthly total moves from Rs. 44,880 to Rs. 67,320.

House rent and other compensatory allowances during suspension

FR 53(1)(ii)(b) pays any other compensatory allowances admissible from time to time “on the basis of pay of which the Government servant was in receipt on the date of suspension”, subject to the conditions for each allowance. These allowances are calculated on full pre-suspension pay, not on the halved subsistence figure, and they are not varied by the three-month review.

House rent allowance is the largest of them. Paragraph 6.6 of Department of Expenditure OM No. 2/4/2022-E.II(B) dated 30 December 2022, the compendium of house rent allowance instructions, regulates it during suspension by reference to FR 53(1)(ii)(b), and a period of suspension beyond 180 days requires the certificate in Annexure III to that OM. At the rates of 30%, 20% and 10% of basic pay for X, Y and Z class cities, in force since 1 January 2024 under the dearness-allowance step-up in Department of Expenditure OM No. 2/5/2017-E.II(B) dated 7 July 2017, a Level 7 servant on Rs. 50,500 in an X class city keeps Rs. 15,150 of house rent allowance throughout the suspension. A servant in government accommodation draws no house rent allowance on duty and draws none under suspension; the licence fee for the quarter is recovered from the subsistence allowance instead.

Transport allowance is the main exception. Department of Expenditure OM No. 21/5/2017-E.II(B) dated 7 July 2017 makes it inadmissible for a calendar month wholly covered by suspension, and proportionately reduced for a month only partly covered, because the allowance reimburses a journey to office that a suspended servant does not make.

The non-employment certificate under FR 53(2)

FR 53(2) provides that “No payment under sub-rule (1) shall be made unless the Government servant furnishes a certificate that he is not engaged in any other employment, business, profession or vocation”. The certificate covers every payment under FR 53(1), so the house rent allowance and dearness allowance stop with the subsistence allowance when it is not furnished.

FR 53(2) fixes no form and no interval for the certificate. It ties the certificate to the payment, so any month or period for which no certificate has been furnished is a period for which nothing under FR 53(1) is due. A servant who does take up paid work while suspended loses the allowance for that period and also breaches Rule 15 of the CCS (Conduct) Rules, 1964, which bars private trade or employment without sanction for a servant still in service.

The proviso to FR 53(2) softens the rule for one class of servant: a servant who was dismissed, removed or compulsorily retired and is then deemed to be under suspension from the date of that penalty, today under Rule 10(3) or 10(4) of the CCS (CCA) Rules, 1965. Such a servant may have taken up work between the penalty and its reversal. If the certificate is not produced for any period, the servant receives only the amount by which the earnings in that period fall short of the subsistence allowance and other allowances; where the earnings equal or exceed the allowances, nothing is payable. The proviso still cites “sub-rule (3) or sub-rule (4) of Rule 12 of the Central Civil Services (Classification, Control and Appeal) Rules, 1957” in the DoPT compilation of the Fundamental Rules, a reference to the 1957 Rules that the 1965 Rules replaced.

Deductions from subsistence allowance

Paragraph 14 of DoPT OM No. 11012/17/2013-Estt.(A) dated 2 January 2014 sorts every recovery from subsistence allowance into three groups. The same table is reproduced in Part (J) of the DoPT consolidated OM of 26 March 2024.

A recovery of a loss to Government, or of a decretal amount under a court attachment, is therefore not made from the subsistence allowance at all and waits until pay resumes. A loan or advance is recovered compulsorily, but at a rate fixed by the Head of Department for the suspension period, which may be lower than the instalment on full pay.

GPF, NPS and group insurance during suspension

The three retirement and insurance schemes treat suspension differently, and each rule names the suspension period expressly.

General Provident Fund subscription stops. Rule 7(1) of the General Provident Fund (Central Services) Rules, 1960 requires a subscriber to subscribe monthly “except during the period when he is under suspension”, and paragraph 14C of the DoPT OM of 2 January 2014 lists GPF subscription among the deductions not to be made. The second proviso to Rule 7(1) gives the subscriber, on reinstatement, the option of paying in one lump sum or in instalments any sum up to the maximum arrear subscriptions for the period.

National Pension System contribution is the servant’s choice. Rule 5(4) of the CCS (Implementation of National Pension System) Rules, 2021, notified as G.S.R. 227(E) dated 31 March 2021, counts “the subsistence allowance drawn during the period of suspension in a calendar month” as emoluments. Rule 6(2) provides that “Contribution may be made by the Subscriber, at his option, during the period of suspension”, and the first proviso to Rule 7(3) adds that “no contribution shall be made by the Government during the period of suspension where the Subscriber had opted not to pay his contribution during the said period of suspension”. The Government’s matching contribution therefore follows the servant’s own. Where the period is later treated as duty or as leave with leave salary, the provisos to Rules 6(2) and 7(3) recompute both contributions on the regularised pay and credit the difference with interest at the rate the Government fixes from time to time for Public Provident Fund deposits.

CGEGIS subscription and the CGHS contribution continue as compulsory deductions under paragraph 14A of the DoPT OM of 2 January 2014, so the insurance cover and medical facility stay in force while the servant is suspended.

Income tax on subsistence allowance

Subsistence allowance is paid by the employer and is chargeable under the head “Salaries” under Section 15(1) of the Income-tax Act, 2025, which replaced the Income-tax Act, 1961 from 1 April 2026. Income tax is the first compulsory deduction in paragraph 14 of the DoPT OM of 2 January 2014, and the drawing and disbursing officer deducts tax at source on it under Section 392 of the 2025 Act as on any other salary, under whichever regime the servant has chosen, including the new tax regime.

The arrears paid on reinstatement are taxed in the tax year of receipt under Section 15(1)(c) of the 2025 Act. Where full pay for a long suspension arrives in one year and pushes the income into a higher slab, relief is claimed under Section 157(1)(a) of the 2025 Act in Form No. 39 under rule 73 of the Income-tax Rules, 2026, the provisions that replaced the Section 89 relief of the 1961 Act.

How long subsistence allowance runs

Subsistence allowance runs for as long as the suspension lasts, and the CCS (CCA) Rules limit that period. Rule 10(6) and 10(7) make an order of suspension invalid after 90 days unless it is extended after review before the 90 days expire, and each extension may not exceed 180 days at a time. The deemed suspension of a servant still in custody needs no review; its 90 days run from the date of release or the date the release is intimated to the appointing authority, whichever is later. The review is made on the recommendation of a review committee whose composition is set out in the DoPT consolidated OM of 26 March 2024.

Where no charge sheet is issued, the second proviso to Rule 10(7), as substituted by DoPT Notification No. 11012/04/2016-Estt.A-III dated 19 October 2022 (G.S.R. 156, Gazette of 22 October 2022), caps the total suspension at 270 days for a suspension under Rule 10(1)(a), at two years for a suspension under Rule 10(1)(aa) or 10(1)(b), and at two years from release for a deemed suspension under Rule 10(2). Separately, DoPT OM No. 11012/4/2003-Estt.(A) dated 7 January 2004 directs that a servant suspended for one year with no charge filed in court and no charge memorandum issued shall ordinarily be reinstated, unless the servant is in custody or accused of a serious crime or a matter of national security.

The Supreme Court added a limit of its own in Ajay Kumar Choudhary v. Union of India, Civil Appeal No. 1912 of 2015, decided on 16 February 2015: a suspension “should not extend beyond three months if within this period the Memorandum of Charges/Chargesheet is not served on the delinquent officer/employee”, and an extension after service needs a reasoned order.

Two reviews therefore run side by side. The Rule 10(6) review decides whether the servant stays suspended; the FR 53 review decides how much the servant is paid while suspended. An order extending suspension does not by itself vary the subsistence allowance, and an order varying the allowance does not extend the suspension.

Leave, LTC, increments and promotion while on subsistence allowance

FR 55 provides that leave “may not be granted to a Government servant under suspension”, so the subsistence allowance cannot be converted into leave salary while the suspension runs, and paragraph 12 of the DoPT OM of 2 January 2014 adds that a suspended servant cannot avail leave travel concession because no leave, including casual leave, is admissible. The servant’s family remains entitled to LTC, because the servant continues in service.

No annual increment is drawn on the subsistence allowance, because the allowance is not pay. Whether the suspension period counts for increment is settled only on reinstatement, by the FR 54-B order on whether the period is treated as duty. A suspended servant is considered by the departmental promotion committee, but the recommendation goes into a sealed cover under DoPT OM No. 22011/4/91-Estt.(A) dated 14 September 1992, and the sealed cover procedure decides whether it is opened.

Paragraph 10 of the same OM treats the last place of duty as the headquarters during suspension, and the servant may not leave it without prior permission. A change of headquarters at the servant’s request is allowed where it puts Government to no extra expenditure such as travelling allowance.

Pay for the suspension period on reinstatement

When a suspended servant is reinstated, FR 54-B(1) requires the authority competent to order reinstatement to make a specific order on the pay and allowances for the suspension period and on whether the period is treated as duty. The subsistence allowance drawn is adjusted against whatever that order allows.

Under the proviso to FR 54-B(7) the servant may ask for the period to be converted into leave of any kind due and admissible. Conversion is the one route by which a servant can end up repaying subsistence allowance: under Ministry of Finance U.O. No. 3409-E.IV/53 dated 25 April 1953, reproduced under Rule 1345 of the Indian Railway Establishment Code, Volume II, subsistence and compensatory allowances drawn in excess of the leave salary for the converted period are refunded. A servant with only half pay leave or extraordinary leave at credit is better off without the conversion, because FR 54-B(9) already guarantees the subsistence allowance.

Death or retirement while under suspension

FR 54-B(2) overrides FR 53 where a servant dies before the disciplinary or court proceedings conclude: the period between suspension and death is treated as duty for all purposes, and the family is paid full pay and allowances for it, subject to adjustment of the subsistence allowance already paid.

Retirement during suspension stops the subsistence allowance on the date of superannuation. FR 54-B(1) still requires an order on the suspension period once the proceedings end, as for a servant who “would have been so reinstated but for his retirement”. Meanwhile the retired servant draws a provisional pension equal to the maximum pension admissible, under Rule 8(3) and 8(4)(a) of the CCS (Pension) Rules, 2021, and gratuity is withheld in full under Rule 8(4)(c) until final orders. Under Rule 23 of the same Rules, the suspension period counts as qualifying service where the servant is fully exonerated, or a minor penalty is imposed and the suspension is held wholly unjustified, and in other cases only to the extent the competent authority expressly declares.

Worked example: a Level 7 servant in an X class city

A Level 7 servant drawing basic pay of Rs. 50,500 in an X class city, not in government accommodation, is suspended under Rule 10(1)(a) on 1 June 2026, and a charge sheet for a major penalty follows in July 2026. Dearness allowance is 60% and house rent allowance 30%.

On duty the same servant drew Rs. 50,500 of pay, Rs. 30,300 of dearness allowance and Rs. 15,150 of house rent allowance, Rs. 95,950 before transport allowance. Suppose the suspension is revoked on 31 March 2027 and the proceedings for a major penalty end in a censure. Under the DoPT OM of 3 December 1985 the disciplinary authority may hold the suspension wholly unjustified, in which case FR 54-B(3) pays full pay and allowances for the ten months less every rupee of subsistence allowance, dearness allowance and house rent allowance already drawn, and FR 54-B(4) counts the ten months as duty for increment and pension.

Non-payment of subsistence allowance

Subsistence allowance must be paid on time, and a disciplinary inquiry run while it is withheld can fail on that ground alone. In Ghanshyam Das Shrivastava v. State of Madhya Pradesh, AIR 1973 SC 1183, decided on 23 February 1973, the servant received no subsistence allowance until part of the evidence had been recorded, and the Supreme Court held: “The enquiry proceedings during those days are vitiated accordingly”. The dismissal was quashed under Article 311(2), with liberty to hold a fresh inquiry.

The Government turned the judgment into standing instructions. DP&AR OM No. 11012/10/76-Estt.(A) dated 6 October 1976 followed the decision, and DoPT OM No. 11012/17/85-Estt.(A) dated 28 October 1985 directs that subsistence allowance be paid “without delay and regularly subject to the fulfilment of the condition laid down in FR 53”. Before proceeding ex parte, the disciplinary authority is to satisfy itself that the officer’s absence from the inquiry is not caused by non-payment.

In Capt. M. Paul Anthony v. Bharat Gold Mines Ltd., AIR 1999 SC 1416, decided on 30 March 1999, the Supreme Court called the non-payment of subsistence allowance “an inhuman act” and held the ex parte findings vitiated. The holding rested on two facts together: no subsistence allowance had been paid, and the inquiry officer refused an adjournment supported by medical certificates, so a servant who cannot show both has a weaker case.

O.P. Gupta v. Union of India, (1987) 4 SCC 328, decided on 3 September 1987, is cited for its description of the allowance. The Court observed that “The very expression ‘subsistence allowance’ has an undeniable penal significance”, because it means the minimum needed to remain alive, and treated a suspension that runs on without a concluded inquiry as injurious to the servant even though suspension is not a penalty under Rule 11 of the CCS (CCA) Rules, 1965.

A servant whose allowance is not paid, not reviewed, or wrongly reduced represents first to the authority that suspended them. An order determining the subsistence and other allowances is appealable under Rule 23(v)(d) of the CCS (CCA) Rules, 1965, and the Central Administrative Tribunal hears the case after that.

All India Services and railway servants

Members of the IAS, IPS and Indian Forest Service are paid under Rule 4 of the All India Services (Discipline and Appeal) Rules, 1969, which was substituted by DP&AR Notification No. 11018/11/78-AIS-III dated 16 June 1979. Rule 4(1)(a) uses the same half pay leave salary formula, the proviso substituted by G.S.R. 92 of 30 January 1982 allows the same variation of up to 50% after three months, Rule 4(1)(b) keeps compensatory allowances on pre-suspension pay, and Rule 4(2) requires the same non-employment certificate. Unlike the central civil services, the All India Services provision sits inside the discipline rules, and Rule 16(iv)(d) allows an appeal to the Central Government against a State Government order determining the subsistence allowance.

Railway servants are paid under Rule 1342 of the Indian Railway Establishment Code, Volume II, the railway counterpart of FR 53, with Rules 1343 to 1345 corresponding to FR 54, 54-A and 54-B. The railway disciplinary procedure is in the Railway Servants (Discipline and Appeal) Rules, 1968.

Common errors about subsistence allowance

• That the allowance rises to 75% automatically after three months. FR 53(1)(ii)(a) makes the authority “competent to vary”; it fixes no increase, and any variation needs reasons recorded in writing.
• That dearness allowance is paid on full pay. It is paid on the subsistence allowance, and on the varied amount after a review.
• That house rent allowance is halved. House rent allowance and other compensatory allowances are paid on the pay drawn on the date of suspension, under FR 53(1)(ii)(b).
• That GPF subscription continues. Paragraph 14C of the DoPT OM of 2 January 2014 bars it.
• That a servant must have half pay leave at credit. The formula uses half pay leave salary as a measure; no leave is debited, and FR 55 bars leave during suspension.
• That exoneration means repaying nothing and receiving nothing extra. FR 54-B(3) pays the difference between full pay and the subsistence allowance drawn, and FR 54-B(9) guarantees the subsistence allowance whatever the outcome.

Related Articles

• Suspension
• Reinstatement
• CCS (Classification, Control and Appeal) Rules, 1965
• Fundamental Rules and Supplementary Rules
• Disciplinary authority
• Departmental inquiry
• Charge sheet and articles of charge
• Inquiry officer
• Ex parte inquiry
• Major and minor penalty proceedings
• Minor penalty
• Dismissal and removal from service
• Compulsory retirement
• Appeal, review and revision under the CCS (CCA) Rules
• Article 311 of the Constitution
• Principles of natural justice
• Central Administrative Tribunal
• Sealed cover procedure
• Vigilance clearance
• Prevention of Corruption Act
• All India Services (Discipline and Appeal) Rules, 1969
• Railway Servants (Discipline and Appeal) Rules, 1968
• CCS (Conduct) Rules, 1964
• Basic pay
• Pay matrix
• Dearness allowance
• House rent allowance
• Transport allowance
• Government accommodation
• CCS (Leave) Rules, 1972
• Half pay leave
• Extraordinary leave
• Leave travel concession
• Annual increment
• General Provident Fund
• National Pension System
• Central Government Employees Group Insurance Scheme
• Central Government Health Scheme
• Provisional pension
• CCS (Pension) Rules, 2021
• Qualifying service
• Income-tax Act, 2025
• Section 89 relief
• Drawing and disbursing officer
• Central government employees in India

External references

• DoPT compilation of the Fundamental Rules and Supplementary Rules, Part I (FR 53, FR 54-B, FR 55)
• CCS (Classification, Control and Appeal) Rules, 1965, DoPT
• DoPT OM No. 11012/17/2013-Estt.(A), consolidated instructions on suspension, 2 January 2014
• DoPT OM No. 11012/15/85-Estt.(A), minor penalty and wholly unjustified suspension, 3 December 1985
• CCS (Pension) Rules, 2021, Pensioners’ Portal
• Indian Railway Establishment Code, Volume II, Chapter XIII (Rules 1342 to 1345)
• Central Administrative Tribunal

References

1. Fundamental Rules 52, 53, 54-B and 55, as printed in the DoPT Compilation of the Fundamental Rules and Supplementary Rules, Part I.
2. Central Civil Services (Classification, Control and Appeal) Rules, 1965, Rules 10(1) to 10(7) (provisos to Rule 10(7) substituted by DoPT Notification No. 11012/04/2016-Estt.A-III dated 19 October 2022, G.S.R. 156) and Rule 23(v)(d).
3. Department of Personnel and Training Office Memorandum No. 11012/17/2013-Estt.(A) dated 2 January 2014, consolidated instructions on suspension, paragraphs 9 to 14; and the DoPT consolidated Office Memorandum on disciplinary proceedings dated 26 March 2024, Parts (H) to (O).
4. Department of Personnel and Training Office Memorandum No. 11012/15/85-Estt.(A) dated 3 December 1985, and No. 11012/17/85-Estt.(A) dated 28 October 1985 on timely payment of subsistence allowance.
5. Department of Expenditure Office Memoranda No. 2/5/2017-E.II(B) dated 7 July 2017 (house rent allowance rates), No. 2/4/2022-E.II(B) dated 30 December 2022 (house rent allowance, paragraph 6.6), No. 21/5/2017-E.II(B) dated 7 July 2017 (transport allowance) and No. 1/1(i)/2026-E.II(B) dated 22 April 2026 (dearness allowance at 60% from 1 January 2026).
6. General Provident Fund (Central Services) Rules, 1960, Rule 7(1); Central Civil Services (Implementation of National Pension System) Rules, 2021, G.S.R. 227(E) dated 31 March 2021, Rules 5(4), 6(2) and 7(3).
7. Central Civil Services (Pension) Rules, 2021, Rules 8(3), 8(4) and 23; Income-tax Act, 2025, Sections 15(1), 157(1)(a) and 392.
8. All India Services (Discipline and Appeal) Rules, 1969, Rules 4 and 16; Indian Railway Establishment Code, Volume II, Rules 1342 to 1345.
9. Ghanshyam Das Shrivastava v. State of Madhya Pradesh, AIR 1973 SC 1183 (23 February 1973); O.P. Gupta v. Union of India, (1987) 4 SCC 328 (3 September 1987); Capt. M. Paul Anthony v. Bharat Gold Mines Ltd., AIR 1999 SC 1416 (30 March 1999); Ajay Kumar Choudhary v. Union of India, Civil Appeal No. 1912 of 2015 (16 February 2015).
10. Ravinder Kumar Mirg v. Union of India, Central Administrative Tribunal, Principal Bench, OA No. 513/2014 (18 March 2015), quoting Ministry of Finance instructions of 17 June 1958 and 13 September 1974.