Presentation on

Management of Personal

Claims of Army Officers

MISSION

Prompt

&

accurate payment

of

Pay & Allowances of Army Officers

Audit & Payment of Pay & Allowances for all Army

Officers

Payment of TA/DA Requisitions & adjustment of all

claims

Maintenance of DSOP fund Accounts, AGIF accounts

& Recovery of loans from AGIF

Maintenance of LIC policies funded from DSOP Fund-

up to 30/06/2015

Post-Audit of Warrants & Form ‘D’

Forwarding of Pension papers to PCDA (P) Allahabad

FUNCTIONS

Technical

Section

GP I & II,

Complaint &

Grievance Cell

Accounts

Section,

Disbursement

Section &

Records

Section

Admin

Section

(including

AN Pay Sn),

RTI Cell,

Legal Cell,

Hindi Cell

& Officers’

Reception

&

Information

Cell

EDP

Centre

T Wing:

TSS,

TAPC,

T Wing

Sections

&

Warrant

Group

Ledger Wing:

LW-SS Co-ord,

LW Sections,

Rent Cell,

AFL Cell,

NR Cell,

IT Cell, Pension

Cell,

LIC Section,

DSOP Fund

Processing Cell

& FSR Group

Post

Superannuation

Cell

Pr. CDA

ORGANISATION OF PCDA(O)

Wing Officers

Addl. CDA

Pay revision as per 7th CPC Orders

Army Officers Pay Rules, 2017

SRO 12 (E) dated 03/05/2017 for Regular Officers

SRO 17 (E) dated 06/07/2017 for Regular Officers

Revised Pay Matrix for Lt. Col. & Col

SRO 21 (E) dated 14/07/2017 for MNS Officers

GoI, MoD letter No. 1(14)/2017-D(Pay/Services)

dated 09/01/2018 for Re-employed Officers

SRO 12 (E) dated 03/05/2017 notified vide

Gazette of India No. 09 dated 05/05/2017

Officers on effective strength of Army

as on 1st January, 2016 & thereafter

• covers all Army Officers excluding: • National Cadet Corps (NCC),

• Military Nursing Service (MNS) &

• Re-employed Officers

Payment made to 46,184 officers in May 2017 amounting to Rs. 7,87,09,97,686/-

Total Arrears:- Rs 1,219 Crores including Adhoc Arrears

Change in Pay Matrix in respect of

Lt. Col. & Col.

SRO 17 (E) dated 06/07/2017 notified vide

Gazette Notification No. 14 dated 07/07/2017

• Index of Rationalisation (IOR) of Level 12A & 13 of Defence Pay Matrix enhanced from 2.57 to 2.67

• Pay Matrix replaced.

• Pay Matrix extended to 40 stages for ranks up to Major.

• Multiplication factor retained at 2.57

Change in Pay Matrix in respect of

Lt. Col. & Col.

contd…

• Revision of pay carried out once again in August 2017

for 20,562 officers.

• Pay reduced as per revised Pay Matrix

– Approx. in 5,067 cases

– Recovery amounting to Rs 30,59,80,748/-

– Arrears amounting to Rs 51,29,77,302/- in 15,495 cases

• Orders for waive-off has been received and will be

adjusted in this month

Comparison statement - As per SRO 12 (E) & SRO 17(E)

in r/o Lt. Col & Col

Pay as on 31/12/2015

Grade Pay as on

31/12/2015

Multiplication factor 2.57

Pay as per SRO 12 (E)

Pay as per SRO 17(E)

Pay increase/ decrease

Lt. Col.

37,400 8,000 1,16,678 1,16,700 1,21,200 Increase

38,770 8,000 1,20,199 1,20,200 1,21,200 Increase

40,180 8,000 1,23,823 1,27,500 1,24,800 Decrease

41,630 8,000 1,27,549 1,31,300 1,28,500 Decrease

Col.

58,980 8,700 1,73,938 1,74,000 1,75,500 Increase

61,590 8,700 1,80,645 1,84,600 1,80,800 Decrease

63,340 8,700 1,85,143 1,90,100 1,86,200 Decrease

65,270 8,700 1,90,103 1,95,800 1,91,800 Decrease

SRO 21 (E) dated 14/07/2017 notified vide

Gazette of India No. 16 dated

14/07/2017

• Military Nursing Service (MNS) Officers on effective

strength as on 1st January, 2016 & thereafter.

• Revised Pay & Allowances admitted in August, 2017

• 4,398 MNS officers

• Arrears Rs 1,05,43,56,292/-

GoI, MoD letter No. 1(14)/2017-D(Pay/Services) dated 09/01/2018 for Re-

employed Officers

• Re-employed Officers on effective strength as on

1st January, 2016 & thereafter.

• Revised Pay & Allowances admitted in February, 2018

• On re-fixation of Pay as per 7th CPC, officers account has

closed with a Debit Balance. Due to:

• More DA drawn by the officer as per 6th CPC

• Pension was deducted as per 6th CPC

• Pension is revised as per 7th CPC

• MRO is to be deposited wherever account closed with debit

balance

Non Practicing Allowance

• NPA shall now be paid @ 20% of Basic Pay as per

7th CPC

– Subject to the condition that the sum of Basic Pay, MSP

and NPA does not exceed Rs 2,37,500

• NPA shall not be calculated on MSP

• NPA as per 7th CPC is effective from 01/07/2017

• NPA admitted as per 6th CPC from 01/01/2016 to

30/06/2017

Issues emerged during implementation

• No provision for financial benefit on account of

Acting Promotion.

• Drop in pay on promotion to the rank of Major

General inherent in pay fixation formulae in 7th

CPC which is :

Basic Pay in Level 13A (Brig Level) plus one increment

in Level 13A plus MSP.

Fixation of Pay afresh in Level 14 (Maj. Gen Level).

• Most of the promotion cases exceeding maximum

pay in Level 14 of Maj Gen & above & hence

restricted to maximum of Level 14.

• Inbuilt Anomaly due to Pay Cells in Pay Matrix.

Brigadier drawing less pay on promotion as Maj General

Pay in Pay Band PB-4 + Grade Pay as on 31/12/2015 Rs 67,000 + Rs 8,900

Amount after multiplication Rs 75,900 x 2.57

Rs 1,95,063

Cell 12 of Level 13 A Rs 1,93,300

Cell 13 of Level 13 A Rs 1,99,100

Revised pay as on 01/01/2016 Rs 1,99,100

Increment on 01/07/16 Rs 2,05,100

Promoted as Maj Gen on 12/11/2016

One increment in Level 13 A Rs 2,11,300

Add MSP Rs 15,500

Total Rs 2,26,800

PAY FIXED IN LEVEL 14 OF MAJ GENERAL @ MAXIMUM i.e. LAST CELL 15

Rs 2,18,200

Management of Personal Entitlements

• Pay related entitlements

• Travel related entitlements

• Entitlements to be claimed within 2 years of it

becoming due else are Time barred.

Claims in Ledger Wing

• CEA

• Hostel Subsidy

• Technical Allowance

• Qualification Grant

• 10 days Annual leave encashment on LTC

• Reimbursement of Medical charges for OPD

treatment

• Reimbursement of Furniture Hire charges

Part II Orders Based Allowances

• HAFAA, CFAA, CMFAA, HAUCA & SCCIA

Allowance.

• Flying Allowance

• Siachen Allce, Spl Force Allowance.

• Transport Allowance.

• Deputation (Duty) Allowance, NSG Allowance.

• Specialist Allowance, PG Allowance.

• Tough Location Allowance.

• Para/ Para Reserve Allowance.

• House Rent Allowance.

Lacunae observed in Part II orders

• Without Govt. sanction, Part II orders & Corp

Notifications are published for HAFA

• For Field/SCCIA Allowance, Part II orders are

published without quoting proper Corp Notification

relevant to period of grant.

• Flying Allowance Part II orders are published prior

to completion of the month.

• Transport Allowance is to be stopped on leave

covering calendar month of absence.

• For grant of Specialist Allowance / Post Graduate

Allowance, pool list is mandatory which is not

being quoted.

Lacunae observed in Part II orders

• For Para / Para Reserve Allowance, Part II orders

are to be published after fulfilling Para Refresher

Course relevant to grant of Para.

• For HRA, on posting Part II orders are to be

published by stopping HRA of the old duty station

followed by grant HRA of new duly station

21

DO’s : PT II Orders & claims

• Correct Occurrence codes as per “Documentation

Procedure for Publication of PT II Orders (Officers)”

to be used

• All columns to be filled in correctly with required

data

• All mandatory details to be given

• All sanctions/enclosures/documents as required,

enclosed

• Re-grant of allowance on re-joining Leave to be

published invariably though stoppage during leave

automatically by PCDA(O)

• Please remember…….

Photo copy of Part II Order not acceptable

• certified true copy can be accepted

• Part II Order to be signed preferably in blue ink

so that not mistaken as photo copy

• Separate occurrence codes to be used for grant &

stoppage of allowance i.e. from and to date not to

be used for grant & stop of allowance

For example : GTDTRAN1 & STPTRAN

• Extract of Gazette Notifications to be enclosed

with Part II Orders authorizing Gallantry awards

• Time barred Part II orders to be accompanied

with sanction as per Rule 188, FR Part I

Age analysis of occurrences published through Part II orders received during July 2017 to June 2018

Sr. No. Age of occurrence No of Occurrences Percentage of Occurrence

1 < 1 month 4,32,989 44.00%

2 1 month to 3 months 2,81,134 28.57 %

3 > 3 months to 6 months 1,28,352 13.04 %

4 > 6 months to 1 year 99,394 10.10 %

5 > 1 year to 1 year 6 months 21,928 2.22 %

6 > 1 year 6 months 20,145 2.07 %

Travel related claims

• Permanent Duty moves

• Temporary duty moves

• Leave travel concessions

Revision of TA/DA entitlements

as per 7th CPC

• GoI, Min of Finance OM No. 19030/1/2017-E.IV

dated 13/07/2017 issued for Travelling Allowance

Rules 2017.

• Implementation order w.e.f. 01/07/2017 from

Ministry of Defence for Defence Forces issued vide

letter No. 12630/Mov C/242/D(Mov)/2017 dated

15/09/2017.

• Revised rates as per 7th CPC being admitted w.e.f.

01/07/2017.

• MoD Orders for LTC awaited.

Defence Travel System (DTS)

• Air Travel module i.e. Defence Travel System (DTS)

was launched in 2014

• All types of moves like Temporary Duty, Permanent

Transfer, LTC are been booked through DTS portal.

• The payment of TA/DA Advance may be

discouraged and Army officers encouraged to book

the ticket through Defence Travel System (DTS).

• Officers were mandated to utilise the DTS facility

invariably with an exception for emergency moves.

Analysis of TA/DA advances

Description No. of items

No. of Advances paid by TAPC 1,06,415

Officers preferred advances requisition at hotel rates 21,022 (20%)

Advances liquidated (including recovery) 78,903

Advances outstanding 27,512

Period: - 01.07.2017 to 30.06.2018

Description No. of items

Full advance adjusted through bills 3,813

Claims preferred less than advance 27,970

Claim preferred more than advance 39,642

Advance recovered due to non-submission 962

Advance adjustment analysis

Analysis of TA/DA advances

Excess Advance Over Claims

Entitlements on Posting

• CTG.

• Traveling Allowance.

• Baggage.

• Conveyance.

Entitlement of TA on Tour, Transfer & LTC

Pay Matrix Level 10 to 11

AC II Tier by Train & Economy Class by Air

Pay Matrix Level 12 to 13 AC I Tier by Train & Economy Class by Air

Pay Matrix Level 14 & above

AC I Tier by Train & Business / Club Class by Air

Journey by Indian Airlines only

(Exception : For Tour & Transfer - North Eastern Regions & Sectors notified by Min of Civil Aviation from time to time)

DA on Tour

LEVEL Hotel Accn Lump-sum grant

based on absence

from HQrs

Conveyance

Level 10 to 11 Rs 2,250 per day Rs 900 per day Non AC Taxi

charges upto

Rs 338 per day

Level 12 to 13 Rs 4,500 per day Rs 1,000 per day AC-Taxi charges

upto 50 kms.

Level 14 &

above

Rs 7,500 per day Rs 1,200 per day AC Taxi charges as

per actual

expenditure

Leave Travel Concession: Rule 177(A) TR

• Home Town once in a year.

• Admissible to Parents/Step Parents & for dependents in Family also with certain conditions.

• Parents to visit hometown even though not staying with officer.

Leave Travel Concession: Rule 177(B) TR

• Visit any station in India

• Same leave destination station to be for officer & family

• Every alternate year in block year 2013-14, 2015-16,

2017-18….

• Without distance restriction

• For spouse & Children only

• Return journey of family to be completed within 6

months from outward journey

Leave Travel Concession: Rule 177(C) TR

• Concession in lieu of Home Town LTC under Rule

177 (A) TR

• For married officers to visit home town / Old duty

station or selected place of residence, once every

year when serving in Field Areas

• Family can visit Home Town under Rule 177 (A)

even if officer avails LTC under Rule 177 (C) TR

Leave Travel Concession

• LTC during study leave admissible from parent duty

station.

• Only one LTC in a year.

• Children staying in hostel can avail LTC from study

station to HT/SPR or Leave station of officer

• LTC can be availed on sick leave in addition to officer’s

normal entitlement

Additional Free Railway Warrant

• Officers to visit family at home town/old duty station /

SPR when serving in Field Areas.

• In addition to LTC under Rule 177(A), (B) & (C) TR.

• Journey by air also permissible.

Form “D”

• When traveling on leave.

• 60% rail fare to be paid .

• Super fast charges to be paid in full.

• For travel from anywhere to anywhere.

• Six forms authorized every year.

Air Travel on LTC

•Permissible class - Level 10 – 13 Economy & Level

14 & above Business Class.

•Indian Airlines only.

•Admissible restriction – LTC 80 Scheme.

•Booking through Indian Airlines & Authorized

agents only.

Things to be avoided

• Air Tickets booked through unauthorized travel

agents

• Baggage conveyance & TA for Family claimed for

shifting to field in absence of allotment of Govt

accommodation

• Proofs of Expenditure not furnished with claims

• Claims submitted without proper sanctions, posting

order, movement order, detention certificates, NACs

etc.

• Adjustment bills to be submitted as per Rule 17(A) TR.

Refund of Advances

• Refund of Un-utilised Advances drawn from

PCDA(O) or Imprest through MRO in favour of

PCDA(O) Pune only.

• Mention clearly on what account the amount

is refunded.

• Indicate ten digit code of PCDA(O) allotted by

RBI.

• Code - “4021000009”.

INCOME TAX

Income Tax u/s 192 of IT Act 1961 : FY 17-18

Srl No

Income-slab

Rates of income tax

1. Total taxable income up to Rs.2,50,000/-

NIL

2. Total taxable income exceeding Rs.2,50,001/- but does not exceed Rs.5,00,000/-

5% of the amount by which the total income exceeds Rs.2,50,000/-

3. Total taxable income exceeding Rs.5,00,001/- but does not exceed Rs.10,00,000/-

Rs.12,500/- plus 20% of the amount by which the total income exceeds

Rs.5,00,000/-

4. Total taxable income above Rs.10,00,000/-

Rs.1,12,500/- plus 30% of the amount by which the total income exceeds Rs.10,00,000/-

CESS FOR EDUCATION & HIGHER EDUCATION @4% ON IT Due A standard deduction of Rs 40,000/- irrespective of amount of taxable salary is allowed. Standard deduction includes Transport Allowance & Medical Expenses reimbursement upto Rs 15,000 (i.e. no separate deduction on a/c of Transport Allowance allowed). Surcharge @ 10% of I.T. for taxable income between Rs 50 lakhs to Rs 1 crore & 15% of I.T. for taxable income > 1 crore.

Incomes not included in the head

"Salaries" - Exemptions:

•Any Travel Concession (LTC)

•Death-cum-retirement gratuity

•Commutation of Pension

•Encashment of leave on retirement

•Any sum received from LIC

•Any payment from Provident Fund

•KMA, Outfit Allowance

PARTLY EXEMPTED ALLOWANCES

•Field Allowances, SCCIA, SCA, HAUCA etc.

•LTC ENCASHMENT IS TAXABLE.

Filing of IT Return

•Submission of declaration & proof of savings

•Filing of IT Return along with Form 16 mandatory

•Permanent Account Number (PAN):

•If not intimated to PCDA(O)………

• Filing of Quarterly E-Return by PCDA(O) not possible

• Tax deducted not deposited to IT Deptt

• Resulting IT Demand

• Rejection of IT Refund

• Tax recovery at higher rates

Retirement Benefits

• DSOP fund final settlement.

• Verification of AGIF subscription & submission of

AGIF claim to AGI Dte.

• Leave encashment.

• SSC officers – Terminal Gratuity, Terminal Leave.

• Pension & Pensionary benefits admitted by

PCDA(P) Allahabad based on LPC-Cum-Data

Sheet forwarded by PCDA (O) Pune.

Area of concern • Numbers of irregular claims & documentation

• Publication of Part II orders with incorrect/incomplete

certificates

• Delayed receipt of Rent Bill from certain BSOs

• Delayed intimation regarding deputation from and

reversion to Army

• Using multiple channels of correspondence for same

query

• Grievances though RTI

COMPLAINT MONITORING MECHANISM

Grievances received through

CPGRAMS

Complaint and

Advisory Cell

CGDA Letters

Emails

Recent Initiatives

• Strengthening of PRO - First Point of Contact and

information dissemination.

• Retention of Claims in cases where claims supposed

to be rejected for want of Audit Documents.

• Record Management

– Transfer of NE cases to Old Records (pending since 2013).

– Movement of Old documents from Ledger Sections and

Transport Sections to Old Records.

Issues of concern

• Exercising Option for Revision of Pay by PCDA (O)

for old cases

– Large number of options are receiving by this office

pertains to 16/12/2004 & thereafter.

– Options are received either with destruction certificate or

office copy of option certificate held at unit level.

– Due to non exercising of option or non receipt of options,

number of officers are drawing less pay than their batch

mates.

– This office is of the opinion that one time sanction is

required to re-fix the Pay and sort out the anomaly.

Issues of concern

• Pay Anomaly leading of Stepping up of Pay on

Promotion from Brigadier to Maj General due to MSP

– MSP admissible only upto the rank of Brigadier

– MSP not admissible separately to the rank of Major General

& above

– MSP merged with Pay from the rank of Major General &

above

– MSP may be de-linked for fixation of Pay on promotion to

the rank of Major General

– MSP may be shown as separate element for Pay & Pension

– The issue has already been taken up with HQrs office vide

letter No. Tech/0321/7CPC/Vol XXXIV dated 11/07/2018.

Pay Anomaly leading of Stepping up of Pay

on Promotion from Brigadier to Major

General due to MSP Description Pay

Pay in Pay Band 4 + Grade Pay as on 31/12/2015

Rs 67,000 + Rs 8,900 = Rs 75,900

Pay calculation = 75,900*2.57 Rs 1,95,063

Pay fixed at Cell 13 of Level 13A Rs 1,99,100

Revised Brig Pay on 01/01/2016 Rs 1,99,100

Increment on 01/07/2016 Rs 2,05,100 *

Promoted as Maj Gen on 12/11/2016

One increment admissible in Brig’s Matrix Rs 2,11,300

MSP to be added Rs 15,500

Total Rs 2,26,800

However Pay fixed on promotion to Maj Gen Rs 2,18,200

* Pay as Brig prior to promotion to Maj Gen Rs 2,05,100+ Rs 15,500 = Rs 2,20,600

Pay as Maj Gen Rs 2,18,200 i.e. maximum of Maj Gen

Issues of concern

• Non-Availability Certificate for Stay in Hotels on TD

– As per QMG’s instructions vide 43012/Guest Rooms/LW&E/Qtr dated 13/04/2018, Officers are required to stay in Govt. Messes/Guest Houses & MES IBs.

– Availing hotel accommodation by the officers should be the last resort and detention certificate will be issued in accordance with occupancy state of guest rooms in station.

– NAC from Station HQrs / Cat ‘A’ Estts. is required.

– Matter taken up with AHQ to standardize the NAC.

BPR (Proposed)

Revision of Documentation Procedure of DOs – II

Documentation Procedure revised in 2014

Grant of Field Allowance / Transport Allowance etc

on POSIN

Automatic grant of allowance on REJOIN

MAPPING of unit locations/automatic cessation of

allowance on POSOUT

HRA v/s Licence Fee

RMA rates from State RTA

Issues under discussion with AG DTE

(ARMY HQ)

• Publication of online Part II orders through HRMS 2.0

• Digital Signature for online Part II orders

• Implementation of Defence Travel System (DTS) for all Army Officers.

• Submission of documents/records in digital format – Strength Returns

– DGNs

• Delay/ Non-receipt of initial occupation report/ vacation report from BSOs

• Login ID for unit formation on PCDA(O) website for correspondence regarding claims/ Part II orders

Login ID for unit formation for

correspondence

• For prompt online communication between Army

units and PCDA(O), NIC mail ID is required for

each unit/formation.

• Seeking certain non-classified documents may be

done through this mail ID.

• The matter has already been discussed with

representatives of IHQ of MoD (Army) during

Quarterly Interaction Meeting held on 05/07/2018.

• Units are already having their login IDs, those can

be shared with PCDA (O) for correspondence

purpose.

ARMY PAY & ALLOWANCES CONTACT

CENTRE (APACC)

• APACC at PCDA (O), Pune established to act as contact

point for

– Pay & Allowances issues,

– Pensions issues,

– Streamlining digital transmission of Part II Orders

through HRMS 2.0 from various Army Units/

Formations

– Strength Return

– DGNs

• Transmission of queries & correspondence related to

claims.

• Nodal point for coordinating with Units & Officers for

obtaining documents.

PCDA (O) website

Address - www.pcdaopune.gov.in

Services available on home page of website

Downloading of Forms/Formats

Frequently Asked Questions

RTI

Spotlight information:

Tracking Pension documents

New IRLA – documents status

Form – 16 for retired officers in last Financial Year

Rank Pay Cases LPC-cum-Data Sheets batches

Due Drawn statements

Form -16

Latest information useful to users in News Flash

PCDA (O) Website

Serving officer login utility (around 50,000 users)

Downloading statement of accounts for last six months

Downloading Form -16, CCO-9

Uploading TA/DA Requisitions

Uploading DSOP Fund Withdrawal

Uploading saving declaration for IT Relief

View outstanding TA/DA Advances

View passing memo of TA/DA and Ledger Wing claims

PCDA (O) Website Serving officer login utility - view

View status of TA/DA and Ledger Wing claims

View payment release details

Status of DO Part II orders

DSOP Fund Subscription change

Message from PCDA (O)

Grievances

Thank you