Gsoftnet
Showing posts with label Traveling Allowance. Show all posts
Showing posts with label Traveling Allowance. Show all posts

Transport Allowance and Travelling Allowance Rules at a glance

At first glance, both transport allowance and traveling allowance might look the same. But, the two are very different for Central Government employees. Recent spate of orders issued by the DOPT and Finance Ministry on TRAVELLING ALLOWANCE was the inspiration behind this write-up.

In its order last week, the DOPT said that senior officers who have to travel by air for official purposes may not have to submit the boarding passes while settlement of TA claims. They will have to henceforth submit the passes only when required. The very next day, the Finance Ministry issued an order that made it mandatory for senior officials to submit boarding passes alongwith TA bills for air journey performed on Government account.

The concept of Transport Allowance was introduced by the 5th CPC to defray the cost of commuting between residence and office. The 6th CPC while recommending CCA to be subsumed in Transport Allowance. Transport Allowance is given to the Central Government employees for their everyday commute to and from the workplace. Based on their Grade Pay or Band Pay, this could be anything between Rs. 400 to Rs. 3200 per month. It also depends on the population of the city or town where the office is located. Transport allowance is twice the normal amount for physically challenged employees.

Travelling allowance is given to employees who have to travel out of station for official work. There are a number of rules, guidelines and restrictions that control travelling allowance. DOPT and the Ministry of Finance issues amendment orders related to travelling allowances from time to time.

Traveling allowance differs based on the employee’s grade pay. The ‘Grade Pay’ for determing the TA/DA entitlement is as indicated in Central Civil Service(RP)Rules 2008. Depending on the grade pay, the employee has to opt for the appropriate class of accommodation while travelling via bus, train, ship or by aeroplane. The employee can refund only that amount that he is entitlement for. The Finance Ministry order published on 23.9.2008, OM explained the details of the Travelling allowance and entitlements for Government officials as per title given below…
Government officials on Tour: Travelling Allowance and Entitlements, Entitlement for journeys on tour and travel entitlements within the country, International Travel Entitlement, Mileage allowance for journeys by road, Daily Allowance, Travelling allowance on Transfer, Transfer Grant and Packing Allowance, Transportation of Personal Effects, Transportation of Conveyance, Travelling allowance Entitlement of Retiring employees, Lumpsum Transfer Grant and Packing Allowance
Daily Allowance : If the official tour on is of longer duration, then the employee is paid Daily Allowance to meet his boarding and lodging expenses. This too depends on the Grade pay of the employee. This is what is known as TA/DA.

While seeking the TA/DA claims, the employee has to present receipts and bills. In this regard, the notification, that senior officials are not required to submit the boarding passes while seeking reimbursement of their air travel expenses, was confusing. The order is not applicable to Group ‘C’ employees.

But some have misunderstood the order and have assumed that it was for the air travel facility that is available as part of the Leave Travel Concession.

Source: 7thpaycommissionnews.in

No need to submit Boarding Pass for T.A. Claims by Employee - Circular

Ministry of Personnel, Public Grievances and Pensions, Department of Personnel & Training has issued a circular regarding T.A. Claim.  As per this circular no neet to submit bording pass while Travelling Allowance claims to the department by the Central Government Employee. The details of this circular is as follows:

F.No. G-14019/2/13-Cash
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel & Training
North Block, New Delhi
Dated : 7th October, 2014

CIRCULAR

Subject : Non submission of Boarding Pass for settlement of T.A. Claims

Difficulties have been expressed by various quarters in production of original boarding passes along with T.A. Claims from time to time. The matter has been considered and it has been decided with the approval of the competent authority that in order to simplify the procedure of settlement of T.A. Claims, the condition of submission of Boarding Pass alongwith settlement of T.A. claim is dispensed with.

2. However, the officer concerned, preferring Travelling Allowance, will have to attach an undertaking along with T.A. claims that the journey, as mentioned therein, has actually been performed by him/her. Other requirements, as per the established procedures will continue to be followed.

3. Notwithstanding above, in case of extreme doubt, the controlling officer may be asked to verify the genuineness of the claim.

4. Air tickets should be purchased only from the authorized travel agent of this Deptt. i.e. M/s Balmer Lawrie & Co. Ltd and at the cheapest rates after comparing the available fare from the websites of travel agents of repute. If cheaper rates are available directly from Air India, the same can also be bought.

5. The frequent flyer reward points from Air India may only be redeemed for the official tours of the Deptt.

6. This issues with the approval of Secretary (P).

(Shri Prakash)
Director (Admn.)

Latest Conveyance Allowance rates to Government Servants.

Maharashtra State Government has been issued a resolution regarding Conveyance allownace to all state Government Employee vide No. Pravas 1013/Pra.Kra.13/Seva-5 dated 23/09/2013. The State Government had amended Conveyance rates against resolution dated 03/03/2010 by apendix-7. 

The Traveling/Conveyance Allowance and there Dearness Allowances had rises by State Government to State Government Employee who are working under the Service Rule of Maharashtra State.  The State Government has revised following Conveyance Rates:



Rates - Conveyance Allowance to Government Servants (Click Here)

Rates of Travelling Allowance and Daily Allowance (Click Here)

How to calculate Travelling Allowance Exemption u/s. 10(14)(ii) from Income Tax.

Friends, under section 10(14)(ii) exempt maximum Rs. 800.00 PM Traveling Allowance from Income Tax. For more details the Tax payee Employee follows Traveling Allowances are exempt under section 10(14) (ii), subject to the limits stated there-against:
  • Special Compensatory Allowance or High Altitude Allowance or Uncongenial Climate Allowance or Snow bound Area Allowance or Avalanche Allowance:
Rs. 800/- common for various areas of North East, Hilly areas of U.P., H.P. and J &K (for specific details about the areas eligible for the allowance, please refer to the section 10(14) if I T Rules 1962) and Rs. 7000/- per month for Siachen area of J & K and Rs. 300/- common for all places at a height of 1000 mts or more other than the above places.
  • Special Compensatory Allowance in the nature of Border Area Allowance or Remote Locality Allowance or Difficult Area Allowance or Disturbed Area Allowance:
Various amounts ranging from Rs. 200/- per month to Rs. 1300/- per month are exempt for various areas as specified in Rule 2BB.
  • Special Compensatory (Tribal Area/Scheduled Area/Agency Area Allowance available in M.P., TN, U.P., Karnataka, Tripura, Assam, West Bengal, Bihar, Orissa:Rs. 200/- per month.
  • Any allowance granted to an employee working in any transport system to meet his personal expenditure during duty performed in the course of running of such transport from one place to another:
70% of such allowance upto a maximum of Rs. 6000/- per month.
  • Children Education allowance:
Rs. 100/- per month per child upto a maximum of 2 children.
  • Allowance granted to meet Hostel Expenditure of children
Rs. 300/- per month per child upto a maximum of two children.
  • Compensatory Field Area Allowance available in various areas of Arunachal Pradesh, Manipur Nagaland, Sikkim, H.P., U.P. & J&K (for specific details about the areas eligible for the allowance, please refer to the section 10(14) if I T Rules 1962):
Rs. 2600/- per month.
  • Compensatory Modified Field area Allowance available in specified areas of Punjab, Rajasthan, Haryana, U.P., J&K, H.P. & North East (for specific details about the areas eligible for the allowance, please refer to the section 10(14) if I T Rules 1962):
Rs. 1000/- per month
  • Counter Insurgency Allowance to members of Armed Forces:
Rs. 3900/- Per month
  • Transport Allowance granted to an employee to meet his expenditure for the purpose of commuting between the place of residence and place of duty:
Rs. 800/- per month
  • Transport allowance granted to physically disabled (blind or orthographically handicapped with disability of lower extremities) employee for the purpose of commuting between place of duty and residence:
Rs. 1600/- per month.
  • Underground Allowance granted to an employee working in under ground coal mines:
Rs. 800/- per month.
  • Special Allowance in the nature of High Altitude Allowance granted to member of the armed forces:
Rs. 1060 p.m. (for altitude of 9000-15000 ft.)
Rs. 1600/- p.m. (for altitudes above 15000 feet.)
  • Special allowance granted to members of armed forces in the Highly Active Field Area Allowance
Rs. 4200/- p.m.
  • Special allowance granted to members of armed forces in the nature of island duty allowance:
Rs. 3,250/- in Andaman & Nicobar and Lakshadweep Group of Islands.

Increase T.A & D.A for Contract Basis Staff

The Traveling and Dearness Allowances has been rising to Contract Basic Staff working who are working under the scheme of State Mahatama Gandhi Rural Employment at Collector, Zilla Parishad, Tahasil and Panchayat Samitee Offices. The contract Basic Staff yet not have pay T.A. and D.A., they have only fixed remuneration for their work till. But, the Maharashtra Government passed a resolution to pay T.A. and D.A. to such employee of Maharashtra vide Government Resolution No. Kantrati-2012/Pra.Kra.27/Magraro-3 dated 21st August, 2012.

LinkFor more Information Click Here

Dearness Allowance Rate w.e.f. from 01.07.2012 in Maharashtra with Expected 7% D. A. from July-12

 The Dearness Allowance Rates in Maharashtra for 4th Pay, 5th Pay and 6th Pay Commission which are applicable to State Employee, Non-Govt. Employee, Aided Employee whose salary drawn by Maharashtra State Government. From Time to time, we updated all latest information for Employee and analyze the Resolutions, which passed by the Government.


The latest updated Dearness Allowance Rates are as follows:


DATE
D.A. RATES
PAY COMMISSION
01/01/1994
104.00%
D.A. RATES AS PER 4TH PAY COMMISSION
01/07/1994
114.00%
01/01/1995
125.00%
01/07/1995
136.00%
01/01/1996
148.00%
01/07/1996
159.00%
01/01/1997
170.00%
01/07/1997
182.00%
01/01/1998
190.00%
01/07/1998
203.00%
01/01/1999
213.00%
01/07/1999
218.00%
Note: The 5th Pay Commission was announced and implemented on 01 Jan. 1996.
01/01/1996
0.00%
D.A. RATES AS PER 5TH PAY COMMISSION
01/07/1996
4.00%
01/01/1997
8.00%
01/07/1997
13.00%
01/01/1998
16.00%
01/07/1998
22.00%
01/01/1999
32.00%
01/07/1999
37.00%
01/01/2001
38.00%
01/10/2001
41.50%
01/04/2002
44.50%
01/08/2003
55.00%
01/06/2004
61.00%
D. A. Merge 50% in Basic Pay as "D.P." from 01.08.2004
01/08/2004
50% + 11%
01/04/2005
50% + 14%
01/07/2005
50% + 21%
01/05/2006
50% + 24%
01/09/2009
50% + 29%
01/04/2007
50% + 35%
01/07/2007
50% + 41%
01/01/2008
50% + 47%
01/07/2008
50% + 54%
01/01/2009
50% + 64%
01/07/2009
50% + 73%
01/06/2010
50% + 87%
01/11/2010
50% + 103%
01/05/2011
50% + 115%
01/10/2011
50% + 127%
Note: The 6th Pay Commission was announced and implemented on 01 Jan. 2006.
01/01/2006
0.00%
D.A. RATES AS PER 6TH PAY COMMISSION













Coming Soon (7% D.A. Increases)
01/07/2006
2.00%
01/01/2007
6.00%
01/07/2007
9.00%
01/01/2008
12.00%
01/07/2008
16.00%
01/01/2009
22.00%
01/07/2009
27.00%
01/06/2010
35.00%
01/11/2010
45.00%
01/05/2011
51.00%
01/10/2011
01/01/2012
01/07/2012
58.00%
72.00%


Latest D.A. in Maharashtra from 01.01.2012.

The Dearness Allowance Rates in Maharashtra for 4th Pay, 5th Pay and 6th Pay Commission which are applicable to State Employee, Non-Govt. Employee, Aided Employee whose salary drawn by Maharashtra State Government. From Time to time, we updated all latest information for Employee and analyze the Resolutions, which passed by the Government.
The latest updated Dearness Allowance Rates are as follows:

DATE

D.A. RATES

PAY COMMISSION

01/01/1994

104.00%

D.A. RATES AS PER 4TH PAY COMMISSION

01/07/1994

114.00%

01/01/1995

125.00%

01/07/1995

136.00%

01/01/1996

148.00%

01/07/1996

159.00%

01/01/1997

170.00%

01/07/1997

182.00%

01/01/1998

190.00%

01/07/1998

203.00%

01/01/1999

213.00%

01/07/1999

218.00%

Note: The 5th Pay Commission was announced and implemented on 01 Jan. 1996.

01/01/1996

0.00%

D.A. RATES AS PER 5TH PAY COMMISSION

01/07/1996

4.00%

01/01/1997

8.00%

01/07/1997

13.00%

01/01/1998

16.00%

01/07/1998

22.00%

01/01/1999

32.00%

01/07/1999

37.00%

01/01/2001

38.00%

01/10/2001

41.50%

01/04/2002

44.50%

01/08/2003

55.00%

01/06/2004

61.00%

D. A. Merge 50% in Basic Pay as "D.P." from 01.08.2004

01/08/2004

50% + 11%

01/04/2005

50% + 14%

01/07/2005

50% + 21%

01/05/2006

50% + 24%

01/09/2009

50% + 29%

01/04/2007

50% + 35%

01/07/2007

50% + 41%

01/01/2008

50% + 47%

01/07/2008

50% + 54%

01/01/2009

50% + 64%

01/07/2009

50% + 73%

01/06/2010

50% + 87%

01/11/2010

50% + 103%

01/05/2011

50% + 115%

01/10/2011

50% + 127%

Note: The 6th Pay Commission was announced and impleted on 01 Jan. 2006.

01/01/2006

0.00%

D.A. RATES AS PER 6TH PAY COMMISSION

01/07/2006

2.00%

01/01/2007

6.00%

01/07/2007

9.00%

01/01/2008

12.00%

01/07/2008

16.00%

01/01/2009

22.00%

01/07/2009

27.00%

01/06/2010

35.00%

01/11/2010

45.00%

01/05/2011

51.00%

01/10/2011

01/01/2012

58.00%

65.00%


Leave Travel Allowance FAQs.

Mostly Employees are doubtful in accordance with LTC (Leave Travel Allowances) that gots on the exepenses incured when you Travel by Airbus, Trains, Bus or Private Vehicles. In this regards I would like to try to clearing the doubts of Leave Traveling Allowances :

1. On what basis can I claim LTA?
If you fulfill two criteria, you can do so:
i. You should have taken leave from your company
ii. You should actually travel
You can either travel alone or with your family. However, if your family travels without you, no LTA can be claimed.

2. How often can I claim LTA?
i. Twice in a block of four calendar years.
ii. LTA is not related to when you started your employment as the government has fixed blocks of years for the purpose of claim.
iii. These blocks are not financial years (April 1 to March 31); they are calendar years (January 1 to December 31).
iv. The current block is 2010-13, that is, between January 2010 and December 2013.
v. During this time period, a person is entitled to two LTA claims.
vi. A person can get an income tax exemption for two journeys in a block of four calendar years. But he can make a trip only once in year.

3. What if I fail to avail of it?
In case you fail to do so, there is a carry over option.
Let's say that in the block of four years, you never did claim any LTA.
You can do so in the first year of the next block of four years.

4. What is the proof of travel to avail of LTA?
According to rule 2B, you can produce an air, rail or any public transport ticket.
You can even submit the bills issued by the car rental company if you rent a vehicle.
However, the travel is applicable anywhere in India  and not abroad. So an international air ticket will not hold.

5. Is LTA taxed?
You can receive LTA as either reimbursement or allowance.
Reimbursement
In case of LTA as reimbursement, it is not taxable.
Let's say your company offers an LTA of Rs 50,000. For proof of travel, you produce an air ticket of Rs 10,000.
In such a case, you can claim only Rs 10,000 as LTA and it will be exempt from tax.

Allowance
If you do not submit any proof of travel, you will get your LTA but will have to pay tax on it.
If you produce proof of travel, it will not be taxable to the extent your proof of travel is covered.
Let's say you are entitled to Rs 50,000 as LTA as part of your salary. Since you produced proof of travel as Rs 10,000, you will not be taxed on this amount. However you will be taxed on the net Rs 40,000 as per your

income tax slab rate.
LTA is not a fringe benefit as the latter are benefits that are usually enjoyed collectively by the employees and cannot be attributed to individual employees.

6. Can both spouses claim LTA?
If both spouses are getting the LTA benefit in their places of work, they can both claim exemption on LTA from their employers and the benefit for four journeys in one block.
They do not have to take the precaution of not travelling twice during the same year.
Moreover, they can take the same family members or different ones as long as they stick to the definition of the members for this purpose.
Family includes spouse, children as well as dependent parents, brothers and sisters. In respect of children born on or after October 1, 1998, the exemption will be restricted only to two surviving children unless the birth after one child has resulted in multiple births (twins or triplets).

7. If I and my wife travel this year, can we both claim LTA simultaneously?
No. You cannot claim LTA twice for the same journey. If both of you take a holiday together and you claim LTA, she cannot.

8. If I am entitled to a particular amount as LTA, but my expenses are higher, can I claim more?
Say in the year 2005-06, you receive on Rs 8,000 as LTA, but spend Rs 50,000 on travel. You can claim exemption only to the tune of Rs 8,000.

Exemption of expenditure of employers incurred on the to and fro journeys of the employee from the residence to the office w.e.f. 1/4/2007

Any benefit or amenity in the nature of free or subsidised transport or any such allowance provided by the employer to his employees for journeys by the employees from their residence to the place of work or such place of work to the place of residence shall not form a part of fringe benefits for levy of Fringe Benefit Tax. The provision takes effect from 1st April, 2007 and applies in relation to the assessment year 2007-2008 (previous year 2006-2007) and subsequent years.

How to Define Actual Travelling Expenses:

Actual Travelling Expenses means the actual cost of transporting a Government Servant with his domestic servants and personal luggages, including charges for ferry and other tolls, if paid and for carriage of camp equipment, if such is necessary. It does not include charges for accommodation in hotels and travellers' bungalows, or for refreshments, or for the carriage of stores or conveyances or for presents to drivers and the like; or any allowance for such incidental losses or expenses as the breakage of crockery, wear and tear of furniture, and the employment of additional domestic servants.