Home Blog Page 371

Giving effect to the judgement(s)/order(s) of Hon’ble Supreme Court on Aadhaar-PAN for filing return of income

Giving effect to the judgement(s)/order(s) of Hon’ble Supreme Court on Aadhaar-PAN for filing return of income

Circular No.6/2019

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block, New Delhi,
the 31st of March, 2019

Subject: Giving effect to the judgement(s)/order(s) of Hon’ble Supreme Court on Aadhaar-PAN for filing return of income-regd.

As per clause (ii) of sub-section (1) of section 139AA of the Income-tax Act, 1961, with effect from 01.07.2017, every person who is eligible to obtain Aadhaar number has to quote the Aadhaar number in return of income.

2. In a series of judgments i.e. (i) Binoy Viswam Vs. Union of India reported in (2017) 396 ITR 66 (ii) Final Judgment and order of the Constitution Bench of Hon’ble Supreme Court dated 26.09.18 in Justice K. S. Puttaswamy (Retd.) and another {Writ Petition (Civil) No. 494 of 2012}; & (iii) Shreya Sen & Anr. In SLP (Civil) Diary No(s) 34292/2018 dated 04.02.2019, Hon’ble Supreme Court has upheld validity of Section 139AA.

3. In light of the aforesaid judgement(s)/order(s) of Hon’ble Supreme Court, from 01.04.2019 onwards, to give effect to the above judgements/orders, it has been decided by the Board that provision of clause (ii) of sub-section (1) of section 139AA of the Act would be implemented and it is mandatory to quote Aadhaar while filing the return of income unless specifically exempted as per any notification issued under sub-section (3) of section 139AA of the Act. Thus, returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number.

4. Returns which were filed prior to 01.04.2019 without quoting of Aadhaar number as an outcome of any decision of different High Courts in a specific case or returns which were filed during the period when the online functionality for filing the return without quoting of Aadhaar number was so available in the aftermath of decision of Delhi High Court dated 24.07.18 in W.P. C.M 7444/2018 & C.M. Application No. 28499/2018 in case of Shreya Sen vs. Union of India & Ors., till it was withdrawn post decision of Constitution Bench of the Hon’ble Supreme Court dated 26.09.18, would also be taken up for processing without causing any adverse consequence for non-quoting of Aadhaar as per provision of section 139AA of the Act.

5. Hindi version to follow.

(Rajarajeswari.R)
Under Secretary (ITA.II), CBDT

Signed Copy

Important Government Orders for the month of March 2019

Important Government Orders for the month of March 2019

DOPT ORDERS

FINMIN ORDERS

RAILWAY ORDERS

PENSION ORDERS

DEPARTMENT OF POSTS ORDER

PCDA CIRCULARS

Dept of Posts Guidelines for Reimbursement of Newspapers purchased to officers at their residence

Dept of Posts Guidelines for Reimbursement of Newspapers purchased to officers at their residence

F.No.34-01/2018-PAP
Government of India
Ministry of Communications
Department of Posts
(Establishment Division)
*****

Dak Bhawan, Sansad Marg,
New Delhi -110001.
Dated: 28th March, 2019

To

1. All Chief Postmasters General/ Postmasters General
2. Chief General Manager, BD Directorate/Parcel Directorate/ PLI Directorate
3. Director RAKNPA/ GM CEPT/ Directors of All PTCs,
4. Addl. Director General, Army Postal Service, R.K. Puram, New Delhi
5. All General Managers (Finance)/ DAP/ DDAP

Sub : Reimbursement in respect of Newspapers purchased/supplied to officers at their residence – guidelines regarding.

Ref. This office letter of even number dated 11.06.2018.

With reference to this office letter cited above, clarifications have been sought from various Circles. It is hereby clarified that following officials or their equivalent are entitled for reimbursement of newspaper on production of certificate given by the entitled officer:

S.N. Level of Officers as per DoE’s OM no. 25(12)/E.Coord. -2018 dated 03.04.2018  Equivalent level of Officers In Department of Posts (Dte./Circles/Division etc) Reimbursement to be made per month (in Rs.)
1 Secretary/ Secretary equivalent Secretary/DG Posts As per actuals
2 Additional Secretary/ Additional Secretary equivalent i) Officers in HAG+: Member(PSB)/DG(Coordination)/ AS&FA
ii) Officers in HAG:
CPMG/ CGM! Sr.DDG/ Director (RAKNPA)
Rs. 1100
3 Joint Secretary/ Joint Secretary equivalent Officers in SAG:
DDG IPMG /Additional Director (RAKNPA)/GM/Chief Engineer/ GM (F)/ GM (BD/PLl/CEPT/PAF)
Rs. 850
4 Director/Deputy Secretary/ Under Secretary/Section Officer equivalent i) Officers m JAG in NFSG:
Director/DA (P)/Director (MV)/ Director (OL)/Superintending Engineer , CMO (NFSG) or equivalent
ii) Officers in JAG:
Director/DA (P)/Jt.Director /Sr .PPS
/Superintending Engineer/Sr. Architect /Joint Director (OL) or equivalent
iii) Officers in STS:
Sr. Supdt. of POs./ADG !Dy. Director/PPS/Exe . Engineer/Dy Architect/ Senior Manager MMS, Dy. Director (OL)/DY (GM) or equivalent
iv) Officers in JTS:
Sr. Supdt. of POs./ADG /Dy. Director/ACAO/ Architect/ Manager MMS, AD(OL) or equivalent
v) Gazetted Group ‘B’ (Grade Pay equivalent or above to Section Officer)
(a) Sr. AO/AO/AAO
(b) Section Officer/PS in Postal Dte.
(c)Postal Services Group “B” Officers.
(d) Sr. Private Secretary m
subordinate offices
(e) Dy Manager MMS
(f) French Translator
(g) Asst. Supdt. of Posts
Rs. 500

2. This order may be read alongwith Department of Expenditure’s OM No. 25(12)/E.Coord-2018 dated 03.04.2018 circulated vide this office’s letter of even number dated 11.06.2018.

3. This issues with the approval of competent authority.

sd/-
(S.B. Vyavahare)
Assistant Director General (Estt.)

Signed Copy

AICPIN for the month of February 2019

AICPIN for the month of February 2019

No.5/1/2019-CPI
GOVERNMENT OF INDIA
MINISTRY OF LABOUR & EMPLOYMENT
LABOUR BUREAU

‘CLEREMONT’, SHIMLA-171004
DATED: 29th March, 2019

Press Release

Consumer Price Index for Industrial Workers (CPI-IW) – February, 2019

The All-India CPI-IW for February, 2019 remained stationary at 307 (three hundred seven). On 1-month percentage change, it remained static between January, 2019 and February, 2019 when compared with the decrease of (-) 0.35 per cent for the corresponding months of last year.

The maximum upward pressure to the change in current index came from Miscellaneous and Food groups contributing (+) 0.26 and (+) 0.17 percentage points respectively to the total change. At item level, Rice, Wheat, Wheat Atta, Goat Meat, Apple, Coconut, Gourd, Electricity Charges, Doctor’s Fee, Medicine (Allopathic), Private Tuition Fee, Petrol, etc. are responsible for the increase in index. However, this increase was checked by Jowar, Poultry (Chicken), Onion, Tamarind, Carrot, Methi, Grapes, Potato, Tomato, etc., putting downward pressure on the index.

The year-on-year inflation based on CPI-IW stood at 6.97 per cent for February, 2019 as compared to 6.60 per cent for the previous month and 4.74 per cent during the corresponding month of the previous year. Similarly, the Food inflation stood at (+) 2.63 per cent against (+) 0.97 per cent of the previous month and (+) 2.36 per cent during the corresponding month of the previous year.

At centre level Siliguri reported the maximum increase of 7 points followed by Amritsar (6 points) and Srinagar and Chhindwara (5 points each). Among others, 4 points increase was observed in 5 centres, 3 points in 4 centres, 2 points in 10 centres and 1 point in 14 centres. On the contrary, Salem and Quilon recorded a maximum decrease of 5 points each followed by Raniganj and . Coimbatore (4 points each). Among others, 2 points decrease was observed in 7 centres and 1 point in 11 centres. Rest of the 19 centres’ indices remained stationary.

The indices of 35 centres are above All-India Index and 42 centres’ indices are below national average. The index of Mercara centre remained at par with All-India Index.

The next issue of CPI-IW for the month of March, 2019 will be released on Tuesday, 30th April, 2019. The same will also be available on the office website www.labourbureaunew.gov.in.

(AMRIT LAL JANGID)
DEPUTY DIRECTOR

DA Calculation Sheet

DA Calculator from July 2019

Dept of Posts Order : DA from Jan 2019 for 5th CPC and 6th CPC

DOP Order : DA from Jan 2019 for 5th CPC and 6th CPC

No.8-1/2016-PAP
Government of India
Ministry of Communications
Department of Posts
PAP Section/(Establishment Division)

Dak Bhawan, Sansad Marg,
New Delhi —110001.
Dated : 27 March, 2019.

TO

1. All Chief Postmasters General/ Postmasters General
2. Chief General Manager, BD Directorate/Parcel Directorate/ PLI Directorate
3. Director RAKNPA/ GM CEPT/ Directors of All PTCs,
4. Addl. Director General, Army Postal Service, R.K. Puram, New Delhi
5. All General Managers (Finance)/ DAP/ DDAP

Sub : Rate of Dearness Allowance applicable w..e.f. 01.01.2019 to the employees of Central Government and Central Autonomous Bodies continuing to draw their pay in the pre-revised scales/Grade pay as per 6th and 5th Central Pay Commission.

I am directed to forward herewith a copy of the Ministry of Finance, Department of Expenditure’s Office Memorandum No.1/3(1)/2008-E.II (B) dated dated 08.03.2019 and 0.M. No.1/3(2)/2008-E.II (B) dated dated 08.03.2019 on the subject cited above for information and further necessary action.

2. This issues with the approval of the competent authority.

(S.B.Vyahare)
Asstt. Director General (ESTT.)

Signed Copy

DA to Gramin Dak Sevaks from Jan 2019 – Dept of Posts

Payment of Dearness Allowance to Gramin Dak Sevaks (GDS) effective from 01.01.2019 onwards

No.14-3/2016-PAP
Government of India
Ministry of Communication
Department. of Posts
(Establishment Division)/P.A.P. Section

Dak Bhawan, Sansad Marg,
New Delhi — 110 001.
Dated:27th March, 2019

To,

All Chief Postmasters General
All G.Ms. (PAS)/Directors of Accounts (Postal).

Sub: Payment of Dearness Allowance to Gramin Dak Sevaks (GDS) effective from 01.01.2019 onwards —reg.

Consequent upon grant of another installment of Dearness Allowance with effect from 1st January, 2019 to the Central Government Employees vide Government of India, Ministry of Finance, Department of Expenditure’s O.M.No.1/1/2019-E-II (B) dated. 27.02.2019, duly endorsed vide this Department’s letters No.8-1/2016-PAP dated 28.02.2019, the Gramin Dak Sevaks (GDS) have also become entitled to the payment of Dearness Allowances on basic TRCA at the same rates as applicable to Central Government Employees with effect from 01.01.2019. It has, therefore, been decided that the Dearness Allowance payable to the Gramin Dak Sevaks shall be at the same rates as payable to Central Government Employees i.e.@12% (percent) with effect from the 1st January, 2019.

2. The payment of arrears of Dearness Allowance shall not be made before the date of disbursement of TRCA matrix of March, 2019.

3. The expenditure on this account shall be debited to the Head “Salaries” under the relevant head of account and should be met. from the sanctioned grant.

4. This issues with the concurrence of Integrated Finance Wing vide their Diary No. 1235 dated 26/03/2019.

(S.B. Vyavahare)
Assistant Director General (Estt.)

Signed Copy

Anomaly in fixation of pay on promotion – Dept of Posts

Anomaly in fixation of pay on promotion – Dept of Posts

N0.2-13/2014-PAP
Government of India
Ministry of Communications
Department of Posts
[Establishment Division / PAP Section]
Dak Bhawan, Sansad Marg,
New Delhi 110 001

Dated: 27.03.2019.

TO

1. All Chief Postmasters General / Postmasters General,
2. Chief General Manager, BD Directorate / Parcel Directorates / PL1 Directorate,
3. Director, RAKNPA / GM CEPT / Directors of All PTCs,
4. Addl. Director General, Army Postal Services, R.N. Puram, New Delhi, 5. All General Managers (Finance) / DAP / DDAP.

Sub: Regarding anomaly in fixation of pay on promotion.

I am directed to forward herewith a copy of order dated 05.09,2018 of the Hon’ble High Court, Jodhpur Bench in DBCWP No. 281012014 filed by Shri Ram Swaroop .Joshi Vis U0I, & others on the above mentioned subject wherein it has been ordered that:-

“The Tribunal has correctly noted that the anomaly is not on account of promotion but on account of the fixation of pay in the new pay scale.”

You are requested to kindly circulate these orders to all your subordinate offices for information/defending such cases in CAT.

Encl.: As above.

[S.B.Vyavahare]
Asstt.. Director General [ESTT.]

Signed Copy

Amendment to Armed Forces Pay Rules and Regulations,2017 (Navy)

Amendment to Armed Forces Pay Rules and Regulations,2017 (Navy)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY,
PART-II, SECTION 4]
MINISTRY OF DEFENCE
(Department of Defence)

NOTIFICATION

New Delhi, the 20 March, 2019.

S R O…….(E) .- In exercise of the powers conferred by Section 184 of the Navy Act, 1957 (62 of 1957), the Central Government hereby makes the following regulations to amend the Navy Pay Regulations, 2017, namely:-

1. Short title and commencement. – (1) These regulations may be called the Navy Pay (Amendment) Regulations, 2019.
(2) They shall be deemed to have come into force on the 1st day of January, 2016.

2. In the Navy Pay Regulations, 2017, in regulation 5, in sub-regulation (3), for clause (v), the following clause shall be substituted, namely:-

“(v) Group ‘X’ Pay shall be counted as pay for the purpose of computation of dearness allowance and pension”.

[No. 1 (9)/2016-D (Pay/Services) Part-II]

(M. Subbarayan)
Joint Secretary to the Government of India

Also Read : Amendment to Armed Forces Pay Rules and Regulations,2017 (Army)

Explanatory Memorandum. – The recommendations of the Seventh Central Pay Commission have been implemented with effect from the 1st day of January, 2016. Likewise, the Defence Personnel of the Union of India are eligible for Seventh Central Pay revision with effect from the 1st day of January, 2016. Accordingly, the said regulations have been given retrospective effect with effect from the 1st day of January, 2016. It is hereby, certified that by giving retrospective effect to the said regulations no one will be adversely affected.

Note:- The Navy Pay Regulations, 2017 were published in the Gazette of India, Extraordinary, Part II, section 4 vide notification number S.R.O. 11(E), dated the 3rd May, 2017.

Signed Copy

Amendment to Armed Forces Pay Rules and Regulations,2017 (Air Force)

Amendment to Armed Forces Pay Rules and Regulations,2017 (Air Force)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY,
PART-II, SECTION 4]
MINISTRY OF DEFENCE
(Department of Defence)

NOTIFICATION

New Delhi, the 20th March, 2019.

S.R.O (E) .- In exercise of the powers conferred by the proviso to article 309 of the Constitution, the President hereby makes the following rules to amend the Air Force Pay Rules, 2017, namely: –

1. Short title and commencement. – (1) These rules may be called the Air Force Pay (Amendment) Rules, 2019.

(2) They shall be deemed to have come into force on the 1st day of January, 2016.

2. In the Air Force Pay Rules, 2017, in rule 5, in sub-rule (3), for clause (v), the following clause shall be substituted, namely:-

“(v) Group ‘X’ Pay shall be counted as pay for the purpose of computation of dearness allowance and pension”.

[No.1(9)/2016-D (Pay/Services) Part-II]

(M. Subbarayan)
Joint Secretary to the Government of India

Also Read : Amendment to Armed Forces Pay Rules and Regulations,2017 (Army)

Explanatory Memorandum.- The recommendations of the Seventh Central Pay Commission have been implemented with effect from the 1st day of January, 2016. Likewise, the Defence Personnel of the Union of India are eligible for Seventh Central Pay revision with effect from the 1st day of January, 2016. Accordingly, the said rules have been given retrospective effect with effect from the 1st day of January, 2016. It is hereby, certified that by giving retrospective effect to the said rules no one will be adversely affected.

Note:- The Air Force Pay Rules, 2017 were published in the Gazette of India, Extraordinary, Part II, section 4 vide notification number S.R.O. 10(E), dated the 3rd May, 2017.

Signed Copy

Amendment to Armed Forces Pay Rules and Regulations,2017 (Army)

Amendment to Armed Forces Pay Rules and Regulations,2017 (Army)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY,
PART-II, SECTION 4]
MINISTRY OF DEFENCE
(Department of Defence)

NOTIFICATION

New Delhi, the 20th March, 2019.

S R O (E) – In exercise of the powers conferred by the proviso to article 309 of the Constitution, the President hereby makes the following rules to amend the Army Pay Rules, 2017, namely: –

1. Short title and commencement. – (1) These rules may be called the Army Pay (Amendment) Rules, 2019.

(2) They shall be deemed to have come into force on the 1st day of January, 2016.

2. In the Army Pay Rules, 2017, in rule 5, in sub-rule (3), for clause (v), the following clause shall be substituted, namely:-

“(v) Group ‘X’ Pay shall be counted as pay for the purpose of computation of dearness allowance and pension”.

[No. 1(9)/2016-D (Pay/Services) Part-II]

(M. Subbarayan)
Joint Secretary to the Government of India

Explanatory Memorandum.- The recommendations of the Seventh Central Pay Commission have been implemented with effect from the 1st day of January, 2016. Likewise, the Defence Personnel of the Union of India are eligible for Seventh Central Pay revision with effect from the 1st day of January, 2016. Accordingly, the said rules have been given retrospective effect with effect from the 1st day of January, 2016. It is hereby, certified that by giving retrospective effect to the said rules no one will be adversely affected.

Note:- The Army Pay Rules, 2017 were published in the Gazette of India, Extraordinary, Part II, section 4 vide notification ,number S.R.O. 9(E), dated the 3rd May, 2017.

Signed Copy

Just In