Procedure for Alteration/ change of date of birth of a Government Servant. How can a Government Servant change/alter his Date of Birth during Service?

Question. Can a Government Servant alter his date of birth during service?

Ans. YES.

Instruction / Procedure for Alteration/ change of Date of Birth;

 Alteration/ change of Date of Birth;can be made  if-

(1) a request in this regard is made within five years of his entry into Government service. 

e.g. If a Government servant join government service on 01 Jan. 2016, the period of five year during which a Government servant can make request ends on 31 Dec. 2020.

(2) It is clearly established that a genuine bonafide mistake has occurred.

(3) the date of birth so altered would not make him ineligible to appear in any School or University of Union Public Service Commission examination in which he had appeared, or for entry into Government service on the date on which he first appeared at such examination or on the date on which he entered Government service.

OFFICE MEMORANDUM 

F.No. 19017/1/2014-Estt (A-IV) Dated 16th December, 2014

Cess and Surcharge

 DIFFERENCE BETWEEN CESS AND SURCHARGE?

                                          CESS

(1) Authority calculate cess on the surcharge and the Total tax.

(2) The Govt. levies cess on every Taxpayer.

(3) Authority use cess for a particular use only and can not use it for any arbitrary reason.

(4) Cess aims to raise funds for some particular expenditure cause.

(5) In current Financial year cess rate fixed @ 4%.

                            

                                        SURCHARGE

(1) Surcharge is calculated on the total Tax amount only. 

(2) The Government levies a surcharge on those individuals who have a higher taxable income.

(3) A surcharge, on the other hand, can be used for any reason. The reason does not have to be specified.

(4) A surcharge aims to place a tax burden on those whose income is beyond Rs. 50 lakh.

(5) The surcharge rate varies among 10%, 15%, 25%..... depending on the total income of a taxpayer.

Tax and Fee

 DIFFERENCE BETWEEN TAX AND FEE? 

                                         TAX

(1) Tax is the compulsory payment to the Government without getting any direct benefits.

(2) In regard to tax, there is not and must not always be, direct correlation between the tax and the service intended to be rendered.

(3) Tax is compulsory payment.

(4) In tax is imposed on a person he has to pay it otherwise he has to be penalized.

(5) Example of Tax:-

  Income Tax, Gift Tax, VAT, Wealth Tax etc.

 

                                            FEE

(1) Fee is the voluntary payment for getting service.

(2) In regard to fee, there is and must always be , correlation between the fee collected and service intended to be rendered.

(3) Fee is voluntary payment.

(4) On the other hand, fee is not paid if the person does not want to get the service.

(5) Fee payer can get direct benefit for paying fee.

(6) Example of Fee:- 

Stamp fee, driving license fee, Government registration Fee etc.

Fee and Honorarium

 DIFFERENCE BETWEEN FEE AND HONORARIUM? Question asked in HPFAS (2008, 2013, 2018)      

                                                 FEE

Fee is a recurring or non-recurring payment to a Government Servant as remuneration for service done by him for a private person or body or for a public body including a body administering a Local Fund from a source other than the Consolidated Fund of India / Consolidated Fund of State / Consolidated Fund of Union Territory whether made directly or indirectly through the intermediary of Government and does not includes:-

(a) Unearned income such as income from property, dividends and interest on securities.

(b) Income from literary, cultural, artistic, scientific or technological effort.

(1) If the source of payment is not the Consolidated Fund of India/ Consolidated Fund of State/ Consolidated Fund of Union Territory, the payment is classified as fee.

(2) Unless specially exempted by Government in cases where the fee exceed Rs. 5000  Rs. Five Thousand Rupees Only (Form the Year 2021) in a Financial Year, One Third (1/3rd) of such fees in excess of Rs. 5000 shall be credited to the Consolidated fund of India or of the state to which his pay and allowances are charged, subject to the condition that the balance amount retained by him does not fall short of Rs. 5000. 

 

 

                                        HONORARIUM

Honorarium is a recurring or non-recurring payment granted to a Government servant from the Consolidated Fund of India/ Consolidated Fund of State/ Consolidated Fund of Union Territory as remuneration for a special work of an occasional or intermittent character.

(1) If the source of Consolidated Fund of India/ Consolidated Fund of State/ Consolidated Fund of Union Territory the payment is classified as Honorarium.

(2) Amount of Honorarium sanctioned can be retained in full by the employee and no portion need be credited to Government.

Diffence between Compensatory Allowance and Subsistence Allowance?

Diffence between Compensatory Allowance and Subsistence Allowance? Question Asked in HPFAS 2008

COMPENSATORY ALLOWANCE:-

(1) Compensatory Allowance is an allowance granted to a Government Servant to meet personal expenditure necessitated by the special circumstances in which duty is performed.

(2) Grant of compensatory allowance should be so regulated that the allowance is not on the whole a source of profit to the recipient.

(3) Example of Compensatory Allowance:- Daily Allowance, Tough Location Allowance, Special (Duty) Allowance, Project Allowance, Hard Area Allowance and Risk Allowance.

SUBSISTENCE ALLOWANCE:-

(1) Subsistence Allowance is a monthly allowance granted to a government servant when he is under suspension and is based on the pay drawn by him immediately before suspension.

(2) Subsistence Allowance determined on the basis of basic pay, pay level of the post or fixed.

(3) Entitlement of the Subsistence Allowance to Government servant shall be 50% of Basic Pay.

For Example; If Basic Pay is Rs. 10000 + DA @ Rs. 10%

Then Subsistence Allowance will be Basic Pay Rs. 5000 +DA  Rs.500 = Rs. 5500