Payment of Dearness Allowance to Central Government employees

No. 1(2)/2013-E.II(B) 

Government of India 

Ministry of Finance 

Department of Expenditure

North Block, New Delhi 

Dated: 25th April, 2013.

OFFICE MEMORANDUM

Subject: Payment of Dearness Allowance to Central Government employees – Revised Rates effective from 1.1.2013.

The undersigned is directed to refer to this Ministry’s Office Memorandum No.1(8)/2012-E-II (B) dated 28th September, 2012 on the subject mentioned above and to say that the President is pleased to decide that the Dearness Allowance payable to Central Government employees shall be enhanced from the existing rate of 72% to 80%with effect from 1st January, 2013.

2. The provisions contained in paras 3, 4 and 5 of this Ministry’s O.M. No.1(3)/2008-E-ll(8) dated 29th August, 2008 shall continue to be applicable while regulating Dearness Allowance under these orders.

3. The additional Installment of Dearness Allowance payable under these orders shall be paid in cash to all Central Government employees.

4. These orders shall also apply to the civilian employees paid from the Defence Services Estimates and the expenditure will be chargeable to the relevant head of the Defence Services Estimates. In regard to Armed Forces personnel and Railway employees, separate orders will be issued by the Ministry of Defence and Ministry of Railways, respectively.

5. In so far as the persons serving in the Indian Audit and Accounts Department are concerned, these orders issue in consultation with the Comptroller and Auditor General of India.

6. The Hindi version of this O.M. is also attached,

sd/- 

(K.R. Sharma) 

Under Secretary to the Government of India

Source: www.finmin.nic.in 

[http://finmin.nic.in/the_ministry/dept_expenditure/notification/da/da01012013.pdf]

Register of Divisional Accountant’s Objections

Form - 2
M.S.O. (Audit) - 2
(See Paragraph 4.1.6 (xii))
Register of Divisional Accountant’s Objections
Item No.
* Brief particulars of the transaction or order placed under objection by the Divisional Accountant
Nature of objection (Rules and orders to be quoted)
Amount placed under objection
Divisional officer’s replies (with reasons for not admitting the objection)
Remarks by the Accountant General
Rs.
P.
NOTE:- This register will remain in the personal custody of the Divisional Accountant except when submitted to the officer under the provisions of paragraph 4.1.6 (xii) * Objection relating to relating and orders of subordinate officers which fall within the powers of the Divisional Officer to sanction or conform, should not be entered in this register.

MANUAL OF STANDING ORDERS (AUDIT) (SECOND EDITION - 2002) ISSUED

SECTION–IV Public Works Audit
Chapter–1
Scope of Audit
Audit Objectives and Scope
4.1.1 The main objectives of Public Works Audit are to see that:
(i) initial accounts, vouchers etc. have been received in a complete state;
(ii) all sums received/paid have been credited/debited to the proper heads of account;
(iii) all charges are covered by sanctions and allotments;
(iv) all vouchers and accounts are properly prepared, arithmetically correct, and are correctly classified; and
(v) claims admitted for payment are valid according to the rates sanctioned by the competent authority.
Source documents
4.1.2 The following are the source documents to be checked at different stages of Works Audit:
(i) Monthly accounts including schedules and schedule dockets.
(ii) Vouchers.
(iii) Cash and stock accounts.
(iv) Sanctions.
(v) Estimates of works.
(vi) Computed tenders.
(vii) Works Register.
(viii) Transfer transactions of sub-divisions and divisions.
Stages of Works Audit
4.1.3 The following four stages are involved in checking works transactions:
(i) Preliminary internal check by the Divisional Accountant in the Divisional Office.
(ii) Check in the Office of the Accountant General (A&E) and Pay and Accounts Offices.
(iii) Central Audit in the Office of the Accountant General (Audit).
(iv) Test Audit during periodical inspection of the Divisional Office.
Preliminary Internal Check
4.1.4 Charged with the responsibility of applying certain preliminary checks on the initial accounts, vouchers, etc., the Divisional Accountant is responsible for examining the accounts returns of Sub-Divisional Officers to see that:
(i) these have been received in a complete state;
(ii) all sums receivable have been duly realized and credited to the proper head of account, and also to the appropriate personal account, if any, of the contractor, employee or other individual;
259
(iii) the charges are covered by proper sanctions and allotments and are supported by complete vouchers setting forth the claims and the acknowledgements of the payees legally entitled to receive the sums paid;
(iv) vouchers and accounts are properly prepared in all respects in accordance with rules and are arithmetically correct;
(v) all charges are correctly classified, those debitable to the personal account of a contractor, employee or other individual being recorded as such in a prescribed account; and
(vi) claims admitted for payment are valid and in order on the basis of rates sanctioned by the competent authority and of acts (e.g., quantities of work done, supplies made, service rendered, etc.) certified by authorized Government Servants.
Note: It is not necessary that the Divisional Accountant should personally check the arithmetical accuracy of all vouchers and accounts. He is, however, responsible for ensuring that a cent per cent check is exercised efficiently under his supervision.
4.1.5 The Divisional Accountant should exercise a similar check from day to day upon:
(i) transactions recorded directly in the accounts of the Divisional Office; and
(ii) bills and vouchers in respect of charges of sub-divisions submitted to the Divisional Officer for approval, the checks being exercised before the payment is made by the Sub-Divisional Officer concerned.
The cash and stock accounts of the entire division as well as all transfer transactions
should also be scrutinised by the Divisional Accountant before they are included in the
Monthly Account and connected registers and schedules.
4.1.6 The Divisional Accountant should ensure the following:
(i) Every payment is so recorded and a receipt for it so obtained that a second claim against Government on the same account is impossible; if it represents a refund of a sum previously received by Government, the amount paid is correctly refundable to the payee.
(ii) Expenditure, which is within the competence of the Divisional Officer to sanction or regularize, is not incurred, as a matter of course, under the orders of subordinate disbursing officers without his knowledge; all such items of expenditure should at once be brought to the notice of the Divisional Officer and his orders obtained and placed on record.
(iii) Subordinate officers do not exceed the financial powers delegated to them either by the Divisional Officer or a higher authority.
(iv) Allotments made by the Divisional Officer for individual works out of the lump sum provision made available to him for a group of works are not exceeded and expenditure against such individual allotments is adequately monitored.
(v) In cases where two or more disbursing officers have to operate simultaneously against a single sanction, orders of the Divisional Officer are obtained placing specific restrictions on the extent to which each such officer could enter into monetary transactions. Similar orders of the Head
260
of the Circle or the appropriate higher authority should be obtained if the disbursing officers of two or more divisions are involved in operating against a single sanction. It may be advisable in such cases to provide for separate working estimates or other sanctions to cover the transactions of each officer and, for the purpose of bringing the expenditure to account, these should be treated as far as possible as independent transactions pertaining to the same group of works or the same project. If, however, this is not possible, special arrangements must be made for checking the total expenditure against the sanction.
(vi) Works expenditure is checked with reference to the estimates in order to ensure that the charges have been incurred only in pursuance of the objects intended in the estimates. In the case of works expenditure on which is recorded by sub-heads (e.g. expenditure on brick work), the Divisional Accountant is responsible for checking the expenditure on each sub-head with the estimated quantity or work to be done, the sanctioned rate and the total sanctioned cost so that he may bring to notice all deviations from the sanctioned estimate.
(vii) The authorized gross expenditure on a work is not exceeded without the orders of the competent authority and any surplus recoveries of expenditure are not utilized towards such additional expenditure; savings on account of abandonment of parts of a work, as evidenced by the quantities of the work executed or otherwise, are not utilized towards an unauthorized object.
(viii) Recoveries of expenditure are watched in order to bring to the Divisional Officer’s notice all marked deviations from the provision for such credits in the estimates of works and his orders thereon are obtained.
(ix) Claims included in bills presented directly at treasuries by the Divisional Officer are examined; service books and leave accounts of subordinates are maintained in accordance with rules and the admissibility of leave applied for by subordinates is verified before the competent authority decides upon their leave applications. In all cases of doubt, however, he should advise the Divisional Officer to consult the Accountant General.
(x) Muster rolls and petty vouchers which are not submitted to the office of the Accountant General (A&E) or the Pay and Accounts Officer are checked in detail.
(xi) Satisfactory and efficient arrangements exist for checking computed tenders and the comparative statement of tenders correctly incorporates the totals as checked on the individual tenders. The Divisional Accountant should also personally undertake a sufficient test check of the computed and checked tenders to satisfy himself reasonably that the checking has been properly done.
(xii) The rules and orders in force are duly observed in respect of all the transactions of the division. If the Divisional Accountant considers that any transaction or order affecting receipts or expenditure is such as would be challenged by the Accountant General if the latter were to apply the preliminary internal check, it is his duty to bring this fact to the notice of
261
the Divisional Officer with a statement of his reasons and to obtain the orders of that officer. It will then be his duty to comply with these orders; if, however, he has been overruled and is not satisfied with the decision, he should at the same time make a brief note of the case in the Register of the Divisional Accountant’s Objections (Form MSO (Audit)-2) and submit the register to the Divisional Officer so that he may have an opportunity to either accept the Divisional Accountant’s advice on reconsideration and order action accordingly, or to record, for the information of the Accountant General, his reasons for disregarding that advice. An objection entered in this register should not be considered as finally disposed of until it has been reviewed by the Accountant General (Audit), for whose inspection the register should be available at all times.
The Divisional Accountant may also be required by the Divisional Officer to undertake, on his behalf, such other scrutiny of the accounts of the receipts and disbursements of subordinate officers falling within his own powers of sanction as he may consider necessary.
4.1.7 The results of the examination of accounts and vouchers received from Sub- Divisional Officers should be intimated to them in all cases where it is necessary to obtain further information or documents such as accounts, vouchers, certificates, etc. or to direct them to correct the relevant official records or avoid the recurrence of any irregularity. The procedure to be observed in this regard may be prescribed by the Divisional Officer. The records connected with the results of this examination should be retained for inspection by the Accountant General (Audit).
4.1.8 The Divisional Accountant is further required to inspect periodically, under the orders of the Divisional Officer, the accounts records of sub-divisional offices to check a percentage of the initial accounts. While reporting the defects noticed to the Divisional Officer for his orders, the Divisional Accountant will be responsible for personally explaining the procedural defects and deficiencies to the Sub-Divisional Officers and their staff and for providing necessary instructions to them. The results of these inspections should also be placed on record for the information of the Accountant General (Audit); serious financial irregularities should however be reported promptly for his information though these might have been set right under the orders of the competent authority. All cases of defalcation or losses of public money, stores or other property, which require to be reported to the Pay and Accounts Officer/ Accountant General (A&E) and the Accountant General (Audit) under the financial rules of the Governments concerned, should be immediately reported to them.
Checks by the Accountant General (A&E)/Pay and Accounts Officer
4.1.9 The monthly accounts, schedules, schedule dockets and vouchers received in the office of the Accountant General (A&E) are subjected to a preliminary check in that office in accordance with the instructions contained in Volume-I of the Manual of Standing Orders (Accounts and Entitlements). Where under the departmentalized system of accounts the monthly accounts are rendered to the Pay and Accounts Officer, this check is conducted by the Pay and Accounts Office in accordance with the instructions in the departmental manual.
262
Central Audit
A. General Checks
4.1.10 Central audit of works expenditure should be conducted in accordance with the general principles and rules laid down in this publication. Due regard should, however, be paid to the financial rules and orders of the Government concerned. The main points with reference to which the audit should be undertaken are the following:
(i) sufficiency of the authority for incurring the expenditure;
(ii) accuracy of classification of the charges against the works, persons, services and heads of account concerned;
(iii) proof of payment to the correct individual (i.e. through the existence of a properly receipted voucher for all payments, where necessary); and
(iv) observance of standards of financial propriety.
Note: Where the Divisional Accountant employed on conducting the preliminary internal check in a Divisional Office is a member of the establishment of the Accountant General (A&E) and is posted by him to the Divisional Office, the Audit Office is responsible for seeing that the duties entrusted to the Divisional Accountant are performed efficiently. General supervision of the work of the Divisional Accountant is, therefore, an important function of the Audit Office.

4.2.6 As far as possible, Section Officers and Assistant Audit Officers selected for posting in the Works Audit Branch should be those who have had adequate training as a Divisional Accountant.

6.2.8 Where administration of the cadre of Divisional Accountants is vested in the Indian Audit and Accounts Department, the Inspecting Officer should submit to the Accountant General (A&E), through the Accountant General (Audit), a confidential report, in his own handwriting, on the work and conduct of the Divisional Accountant, as judged mainly by the quality of the work done by him and the results of the audit checks applied by him during the entire period covered by the inspection. No opinion on the work of the Divisional Accountant should be expressed in the Inspection Report.
Note: The Inspecting Officer should form an opinion on the Divisional Accountant’s knowledge of the rules and procedures relating to audit and accounts and ensure that the Divisional Accountant’s personal copies of the codes and other books of reference are up to date.

increase in certain allowances by 25%

No.12011/01/2011- Estt.(Allowance)
Government of India
Ministry of Personnel, Public Grievances and Pension
Department of Personnel & Training
……………
New Delhi, May 4, 2011
OFFICE MEMORANDUM
Subject : Clarification on increase in certain allowances by 25% as a result of
enhancement of Dearness Allowances w.e.f. 1 1.2011 -
On the above mentioned subject, it is stated that consequent upon enhancement of
Dearness Allowance payable to Central Government employees @ 51% w e.f. 1st
January, 2011 vide Ministry of Finance, Department of Expenditure O.M No 1(2)2011-EII
(B) dated 24th March, 2011, the following points are clarified :
a) The annual ceiling limit for reimbursement of Children Education Allowance
shall be Rs.15,000/- per child. Accordingly, the quarterly claim could be more
than Rs.3750/- in one quarter and less than Rs.3750/- in another quarter subject to
the annual ceiling of Rs 15,000/- per child and Hostel Subsidy shall be Rs.3750/-
per month per child ;
b) The rates of Special Allowance for Child Care to women with disabilities stands
revised to Rs. 1250/- per month, and
c) The annual ceiling for reimbursement of education allowance for disabled
children of Government employees shall be treated as revised to Rs. 30,000/- per
annum per child and the rates of Hostel Subsidy for disabled children of
Government employees shall be treated as revised from Rs.6000/- per child per
month to Rs.7500/- per child per month.
2. These revisions are applicable with effect from 1st January, 2011.
3. These revisions shall be subject to other terms and conditions mentioned in this
Department’s O.M. No 12011/03/2008-Estt (Allowance) dated 2.9.2008 and O.M.
No 12011/04/2008 dated 11.9 2008.
s/d
(Vibha Govil Mishra)
Deputy Secretary

GPF RATES FOR 2013-14

Income Tax exemption on House building Advance (HBA)

We are receiving many doubts from our viewers regarding Income Tax exemption on House
building Advance (HBA) like Under Which section the deduction for Interest component
and Principle have been made? What are the benefits announced in the budget regarding HBA ?
.

on Feb 28, When Presenting the Union Budget in the Lok Sabha , the Finance Minister Shri
P.Chidambaram proposed that a person taking a loan for his first home from a bank or a housing
finance corporation upto Rs.25 lakh during the period 1.4.2013 to 31.3.2014 will be entitled to an
additional deduction of interest of Rs.1 lakh.

The Finance Minister hoped that this will promote home-ownership and give a filip to a number
of industries like steel, cement, brick, wood, glass etc besides jobs to thousands of construction
workers.

This deduction will be over and above the deduction of Rs.1.50 lakh allowed for self-occupied
properties under Section 24 of the Income Tax Act. If the limit is not exhausted, the balance may
be claimed in AY 2015-16.

The following article which has been posted in Taxguru.com given below will hep you clear
your doubts on Income tax exemptions over HBA

1 . What are Income tax benefits of taking and repaying a housing loan under EMI Plan?

You will be eligible to claim both the interest and principal components of your repayment
during the year.

•

Interest can be claimed as a deductionunder Section 24. You can claim up to Rs. 150,000
or the actual interest repaid whichever is lower. (You can claim thisinterest only when
you are inpossession of the house)

•

Principal can be claimed up to the maximum of Rs. 100,000 under Section 80C. This is
subject to the maximum level of Rs 100,000 across all 80C investments.

•

You will need to show the statement provided by the lender showing the repayment for
the year as well as the interest & principal components of the same.

2 If I buy a house jointly with my wife and take a joint home loan, Can we both claim income tax
deduction?

Ans:-Yes, if your wife is working and has a separate source of income, both of you can claim
separate deductions in your income tax returns.The repayment of principal amount of the
loan can be claimed as a deduction under section 80C up to a maximum amount of Rs.1 lakh
individually by each co-owner.

In cases where the house is owned by more than one person and is also self-occupied by each
co-owner, each co-owner shall be entitled to the deduction individually on account of interest
onborrowed money up to a maximum amount of Rs. 1.5 lakh. If the house is given on rent, there
is no restriction on this amount. Both co-owners can claim deductions in the ratio of ownership.

3. My husband and I have jointly taken a home loan. He pays 75 percent of the EMI. What will
be our individual tax benefits?

Ans: – As you have taken a joint home loan, both of you are eligible for tax exemption for your
share of the EMI paid. For claiming income tax deduction, the EMI amount is divided into the

principal and interest components. The repayment of the principal amount of loan is claimed
as adeduction under section 80C of the Income Tax Act up to a maximum amount of Rs. 1lakh
individually by each co-owner. The repayment of the interest portion of the EMI is also allowed
as adeduction under section 24 of the Act, which is given under the head “income from house
property”. In case you are living in the house for which home loan is taken, both of you shall
be entitled todeduction in the ratio (3:1) on account of interest on borrowed money up to a
maximum of Rs. 1.5 lakh individually. If the house is given on rent, there is no restriction on this
amount and both co-owners can claim deduction in the ratio of ownership- 3:1 in your case.

4. plan to buy a house by raising loans from friends and relatives. Will I be eligible for tax
benefit from all sources?

Ans: – Interest payment to friends and relatives can be claimed u/s 24 but only against a
certificate received from them. In the absence of the certificate, you would not be eligible for
the deduction. The recipient of interest income who issues the certificate is liable to pay tax on
the interest income that he receives. As far as the principal payments are concerned, they would
not qualify for tax benefit as loans only from notified institutions and banks are eligible for such
deductions.

5. What are the tax benefits that I can avail of for repaying a home loan ?

You will be eligible to claim both the interest and principal components of your repayment
during the year.

•

Interest can be claimed as a deduction under Section 24. You can claim up to Rs.
150,000 or the actual interest repaid whichever is lower. (You can claim this interest only
when you are inpossession of the house)

•

Principal can be claimed up to the maximum of Rs. 100,000 under Section 80C. This is
subject to the maximum level of Rs 100,000 across all 80C investments.

•

You will need to show the statement provided by the lender showing the repayment for
the year as well as the interest & principal components of the same.

6 . Can I take advantage of tax benefits from a home loan as well as claim House Rent
Allowance (HRA) ?

If you took a home loan and are still living in a rented place, you will be entitled to:
1. Tax benefit on principal repayment under Section 80C
2. Tax benefit on interest payment under Section 24
3. HRA benefit

Of course, you can claim tax benefits on the home loan only if your home is ready to live in
during that financial year. Once the construction on your home is complete, the HRA benefit
stops. If you took a home loan, got possession of the house, have rented it out and stay in a
rented accommodation, you will be entitled to all the three benefits mentioned above. However,
in this case, the rent you receive would be considered as your taxable income.

7. I have a home loan in which I am a co-applicant. However, the total EMI amount is paid by
me. What is the total income tax exemption that I can avail of ?

Yes, you can claim income tax exemption if you are a co applicant in a housing loan as long as
you are also the owner or co owner of the property in question. If you are only person repaying
the loan, you can claim the entire tax benefit for yourself (provided you are an owner or co-

owner). You should enter into a simple agreement with the other borrowers stating that you will
be repaying the entire loan. If you are paying part of the EMI, you will get tax benefits in the
proportion to your share in the loan.

8. I have two housing loans on two different properties. Can I get tax rebate under sec 80 C of
both the loans?

Yes, you can get the 80C benefit on both loans. However, the total amount that you will be
entitled to will be a total of Rs 100,000 across both the homes.

The interest paid on a home loan is not directly deductible from your salary income for either of
your flat loans. Income from house property will be calculated for each flat you own. If either of
theses calculations shows a loss, this loss can be set off against your income from other heads.

As for Section 24 deduction, on your self occupied house you can take advantage of interest
payments up to Rs.1,50,000. For the other property, you can claim actual interest repaid, there is
no limit for the same.

9.I live in Delhi in my own house. In 2007, I took a housing loan to fund the purchase of an
under-construction flat in another city (Faridabad which comes under National Capital Region of
Delhi but otherwise falls in Haryana). It is expected to be completed in FY13. I haven’t claimed
any tax benefit so far. What happens to the loan instalments I have paid so far? Can they also be
claimed for tax benefit?

According to the Income-tax Act, 1961, where the property has been acquired or constructed
with borrowed capital, the interest payable on such capital for the period prior to the year in
which the property has been acquired shall be allowed as deduction in five equal instalments
beginning from the year in which the property is acquired. Thus, the interest included in the loan
instalment paid by you during the construction period shall be eligible for deduction from the
year in which the flat is acquired/construction is completed.

The principal amount of the loan repaid till date shall not be available as a deduction under
section 80C till the time the construction of the flat gets completed. Once the flat is completed
and thepossession is handed over to you, you will be eligible to claim deduction for interest
paid on the loan under section 24(b) and principal amount of loan under section 80C. The total
amount ofdeduction available under section 80C shall be limited to Rs. 1 lakh. Thus, as of now,
you are not eligible for any tax benefit on such loan repayments

Income Tax provisions in Union Budget 2013-14

FINANCE BILL, 2013

PROVISIONS RELATING TO DIRECT TAXES

Introduction

The provisions of the Finance Bill, 2013 relating to direct taxes seek to amend

the Income-tax Act, Wealth-tax Act and Finance (No.2) Act, 2004, inter alia, in

order to provide for –

A. Tax rates

B. Additional Resource Mobilisation

C. Measures to Promote Socio-economic Growth

D. Relief and Welfare Measures

E. Widening of Tax Base and Anti Tax Avoidance Measures

F. Rationalisation  Measures

2. The Finance Bill, 2013 seeks to prescribe the rates of income-tax on

income liable to tax for the  assessment year 2013-14; the rates at which tax

will be deductible at source during the financial year 2013-14 from interest

(including interest on securities), winnings from lotteries or crossword puzzles,

winnings from horse races, card games and other categories of income liable

to deduction or collection of tax at source under the Income-tax Act; rates for

computation of “advance tax”, deduction of income-tax from, or payment of

tax on ‘Salaries’ and charging of income-tax on current incomes in certain cases

for the financial year 2013-14.

3. The substance of the main provisions of the Bill relating to direct taxes is

explained in the following paragraphs:-

DIRECT TAXES

A. RATES OF INCOME-TAX

I. Rates of income-tax in respect of income liable to tax for the assessment

year 2013-14.

In respect of income of all categories of assessees liable to tax for the

assessment year 2013-14, the rates of income-tax have been specified in Part

I of the First Schedule to the Bill. These are the same as those laid down in

Part III of the First Schedule to the Finance Act, 2012, for the purposes of

computation of “advance tax”, deduction of tax at source from “Salaries” and

charging of tax payable in certain cases.

(1) Surcharge on income-tax -

Surcharge shall be levied in respect of income liable to tax for the assessment

CGHS

CGHS : FREQUENTLY ASKED QUESTIONS WITH ANSWERS 

Indeed, it is very useful and very helpful if one who has time to go through this  frequently asked questions with answers about CGHS .   The CGHS has done a great job by consolidating all the doubts and clarifications  and issued as FAQ . A lot of doubts will be cleared and will be very useful to the beneficiaries particularly. As far as CGHS hospitals , treatment , rates and claims  are concerned this will be very handy to every one who are enrolled themselves as   CGHS beneficiaries .

· Who are entitled for CGHS facilities

All Central Govt. employees and their dependant family members residing in CGHS covered areas.
Central Govt Pensioners and their eligible family members getting pension from Central Civil Estimates
Sitting and Ex-Members of Parliament
Ex-Governors & Lt. Governors
Freedom Fighters
Ex-Vice Presidents
Sitting and Ex-Judges of Supreme Court & High Courts
Employees and pensioners of certain autonomous organizations in Delhi
Journalists (in Delhi )Accredited with PIB ( for OPD & at RML Hospital)
Delhi Police Personnel in Delhi only Railway Board employees

· In how many cities CGHS is presently operative? CGHS facilities are available in 25 cities in India

1. Ahmedabad 2 Allahabad 3 Bengaluru 4 Bhopal 5 Bhubaneshwar 6. Kolkata 7. Chandigarh 8 Chennai 9.Dehradun 10.Delhi & NCR 11.Guwahati 12. Hyderabad 13. Jabalpur, 14. Jaipur 15 Jammu 16. Kanpur 17. Lucknow 18. Meerut 19. Mumbai 20. Nagpur 21 Patna 22.Pune 23. Ranchi 24. Shillong 25. Thirruvananthapuram
· For CGHS cards , as dependant , what is the meaning of the word” family”
The term ‘family’ means and includes:-
“Husband or wife as the case may be and other dependant family members.
Dependant Family Members:
parents, sisters, widowed sisters, widowed daughters, minor brothers and minor sister, children and step-children wholly dependent upon the Government Servant and are normally residing with the Government Servant”.

 Also now include , dependent divorced / separated daughters ( including their dependant minor children) and step-mother.

The term dependency means that income from all sources including pensions and pension equivalent of DCRG benefit is less than Rs.3500/- plus amount of DA on Basic pension of Rs3500/- per month.

However, there is no such clause as dependency in respect of spouse. • What is the procedure to register with the CGHS?

Pensioners:

One can get a CGHS card made from the office of AD / JD of the City.
Forms can be downloaded from CGHS Website or can be taken from office of AD / JD of city.

Documents required

Application in prescribed format
Proof of Residence
Proof of Stay of dependents
Proof of age of son
Disability certificate, if any in case of sons aged 25 & above, who would otherwise cease to be a eneficiary.
Photos of eligible family members
Surrender Certificate of CGHS Card while in service ( only in those cases where CGHS Card was issued while in service)
Attested copies of PPO & Last Pay Certificate
Draft for required amount towards CGHS contribution — in the name
of `P.A.O., CGHS New Delhi’ in Delhi-and in the name of ‘AD, CGHS of the city’.
In case PPO is not ready for any reason there is option to get a provisional card on the basis of Last Pay Certificate.
The data is entered through computers and entered in data base and a print out is issued same day for immediate use. Plastic cards are subsequently sent to the residence of the card holder by post.

Serving employees:-

Serving employees submit the forms in prescribed format enclosing photos of eligible family members and submit to the Ministry / Department/Office , where he / she is employed. The application form shall be forwarded by the Ministry / Office /Department to the office of Addl. Director CGHS of city for preparation of card.

 Print out is issued for immediate use.

· How long does it take to get the CGHS Cards?

Normally computerized printout of index card is issued on the same day. Plastic cards are sent to the residence in ’3′ weeks time.

· Whom Should I approach in case the CGHS Card is not issued to me in the prescribed time?

Contact Joint Director (HQ), CGHS, Bikaner House, New Delhi in case of Delhi and Addl. Director of City in case of other cities.

· What should I do if I lose my CGHS Cards ?

Application is to be submitted to AD/JD along with two photographs and a I PO for Rs. 50/- for issue of duplicate card.
Indian Postal Order payable to” P.A.O. CGHS Delhi” if in Delhi or” Additional Director of the CGHS City ” in respect of other cities

· What should I do if the details on the Card viz, name, date of birth, entitlement, etc. are wrong?

Kindly bring the anomalies to the notice of Joint Director, CGHS (HQ), and Bikaner House in Delhi and to the Addl. Director, Joint Director of concerned CGHS City in other cities.

· Is there a colour scheme for plastic cards? What are the details?

CGHS Plastic cards have the following colour at the top:

Serving Government employees – Blue

Pensioners, ex-MPs, Freedom Fighters, etc., – Green

Member of Parliament – Red

Beneficiaries of Autonomous Bodies / Journalist – Yellow

· Whom should I contact if the doctors are not present in the Wellness Centre / Dispensary?

Contact CMO i/c of the concerned Wellness Centre or Addl. Director, CGHS of concerned city or Director, CGHS.

· Can the CM0 or the pharmacist give a different brand than the one prescribed by the specialist?

Medicines are issued at CGHS Wellness Centres by the same brand, if available or by generic name or by any available brand name of equal therapeutic value.

· What is the procedure for getting life saving drugs ?

In Delhi- through CGHS Medical Store Depot, Gole Market

 The documents required are:-

a. Prescription of specialist. of Govt. Hospital or CGHS approved private Hospital.
b. Photocopy of his/ her token card/ plastic card.
c. Copy of permission if his prescription is from CGHS approved private Hospital.
d. Utilization certificate in original during subsequent visit.
e. Indent is also placed online through CGHS Wellness centre.
In other cities request is to be submitted to the Addl. Director of City.

· What do I do if I am unwell at odd hours, say late in night?

CGHS beneficiaries have the option to go to any of the 24 hr functional dispensaries in Delhi, a nearby govt. hospital / empanelled private hospital or even any private hospital , in case of emergency.

· What should I do in case of emergency?

CGHS beneficiaries have the option to go to any of the 24 hr functional dispensaries in Delhi, a nearby govt. hospital / empanelled private hospital or even any private hospital

· What is the time within which my medical claim is to be reimbursed?

If all documentation is complete medical claims of pensioners are cleared in 45 days.

· What can I do if my claim is unnecessarily delayed?

Pensioner beneficiaries can contact the Additional Directors of concerned city! zone on any Wednesday between 11 A.M. and 1 P.M.

· What should I do if the empanelled hospital refuses to entertain or give a step-motherly treatment?

Contact CMO i/c of the concerned Wellness Centre or Addl. Director, CGHS of concerned city or the nodal officer for grievances.

 · What should I do if the Wellness Centre/Dispensary does not give all the medicines?

Contact CMO i/c of the concerned Wellness Centre or Addl. Director, CGHS of concerned city or Director, CGHS.

· How long does it take to get the medicines ?

Medicines available in the dispensary are issued immediately. If any medicine is not available and is to be indented through Authorized Local Chemist the same are issued on the next day.

· What are the facilities available to me if I am a pensioner in a non­CGHS area ?

a) Pensioner residing in non- CGHS covered areas have the option to become CGHS beneficiary and avail CGHS facilities from the nearest CGHS covered city.
b) Pensioners residing in non-CGHS areas have also the option to avail Fixed Medical Allowance of Rs300/- per month and opt not to avail CGHS facility.
c) Pensioners residing in non-CGHS areas have also the option to avail Fixed Medical Allowance of Rs300/- per month for OPD treatment and obtain CGHS card from nearest CGHS covered city for inpatient facilities under CGHS. No OPD medicines shall be issued in such cases.
d) CGHS pensioner beneficiaries( and their dependant and eligible family members) who are holding a valid CGHS Card and residing in a non-CGHS area shall be eligible to obtain inpatient medical treatment and also follow up treatment from Govt. Hospitals / CS(MA) /ECHS approved hospitals on proper referral from CGHS dispensary and submit the medical reimbursement claim to the Addl. Director/ Joint Director of CGHS of city where the CGHS card is registered.
In case of medical emergency , treatment may be obtained from any hospital and medical claim shall be submitted to AD/JD , CGHS of the concerned city.
Reimbursement shall be limited to the CGHS rates of the city where the card is registered and as per the ceiling rates and ward entitlements or as per actuals, whichever may be less.

· What is the system for the services of specialists in Dispensaries ?

Prior registration is required appointment with the CGHS Wellness Centre, where specialist services are available.

 However, In case of emergency contact CMO i/c of dispensary of Wellness Centre for consulting specialist without prior appointment.

· Are the prescription of specialists of empanelled hospitals binding on the dispensary ?

Medicines are issued on the basis of prescriptions of government doctors. However, in permitted cases medicines are issued on the basis of prescriptions of empanelled hospitals and medicines will be issued as per the available brand / generic names.

· What is the maximum period for which medicines can be given in one go ?

For treatment of Chronic illnesses medicines upto ’3′ months are issued in one go , provided there is a valid prescription.
In case of a beneficiary visiting a foreign country , medicines upto ’6′ months are issued in respect of cronic illnesses, based on valid prescription and documentary support of visit to a foreign country.
Beneficiary is required to submit an application for obtaining permission from AD/JD along with the following documents:-
1. Copy of valid CGHS card/ token card.
2. Valid prescription for six months counter signed by HOD of Specialty of Govt. Hospital.
3. Proof of station leaving like ticket, Visa etc.

· What are the papers to be submitted for any investigation by an empanelled diagnostic centre?

Original or self attested copy of prescription of CGHS Doctor / Government specialist Copy of CGHS Card of the patient and main card holder (head of family).

· Which are the categories eligible for cashless treatment ?

Hospitals shall provide credit facility to the following categories of CGHS beneficiaries (including dependant family members, whose names are entered on CGHS Card):
· Members of Parliament;
· Pensioners of Central Government drawing pension from central estimates;
· former Vice-presidents, Former Governors and former Prime Ministers;
· Ex-Members of Parliament;
· Freedom Fighters;

· serving CGHS employees;

· serving employees of Ministry of Health & Family Welfare (including attached / subordinate offices under the Ministry of Health & Family Welfare); and

·Is there any interactive mechanism at dispensary level?

At the Wellness Centre ‘Local Advisory Committees’ are formed. CM0 i/c holds a meeting with Local Advisory committee members to discuss local dispensary related issues.

· Are CGHS facilities free of cost?

For serving employees residing in CGHS covered area obtaining CGHS card is compulsory Deduction from salary is made by the department, every month, depending upon their pay w.e.f 1St June 2009 Grad Pay Contribution

Upto Rs.1650 /-=  Rs. 50/-
Rs.1800/-, Rs1900/-Rs.2000/- , Rs.2400/-Rs.2800/- =  Rs.125/-
Rs.4200/- = Rs.225/-
Rs.4600/-,Rs.4800/- Rs.5400/- Rs.6600/- = Rs.325/-
Rs. 7600/- and above =  Rs. 500/-

Pensioners who want to avail CGHS facilities can make contribution either on yearly basis or one time ( ten yrs ) contribution for whole life validity.
Payment can be made by Demand Draft in favour of ” P.A.O. CGHS Delhi” if in Delhi or ” Additional Director of the CGHS City”
Contribution in respect of Pensioners are calculated on the basis of grade pay they are entitled had they been in service, but for superannuation.

· What are the criteria for Entitlement of Treatment endorsed on CGHS Card like General ward / Semi-Pvt ward or Pvt. Ward in CGHS Empanelled Hospitals? 

Endorsement of entitlement for general/semi- private/private ward facility is done according to their basic pay / basic pension as under :
 Upto Rs. 13,950/- per month – Entitlement : General Ward

 Rs. 13,960/- to 9,530/- per month -Entitlement: Semi-private Ward

 Rs. 19,540/- and above – per month – Entitlement : Private Ward

· I am a serving employee residing in a place close to a city covered under CGHS. Can I get CGHS card issued from the nearest CGHS city?

•There is no provision to avail CGHS facilities in respect of serving government employees residing in non-CGHS covered areas. They are covered under CS(MA) Rules 1944.

· I retired in 1998 from Central Govt. but, I never made a CGHS card. Can I get a card now?

Pensioners can apply for CGHS card with relvant documents. However, the subscriptions as applicable at current rates shall have to be paid.

· My husband/wife is also employed under Central Government and is eligible for a separate CGHS Card. Is it necessary that separate cards are to be obtained?

No. Spouse drawing higher pay shall make the card and other spouse is eligible to avail CGHS benefits as member.

· I have retired from Delhi. Now I want to settle in a city where no CGHS facility is available. How to cover my family for medical care?

Pensioners are eligible for CGHS facilities and can obtain CGHS card from the nearest CGHS covered city.

· My husband / wife retired in 2002. He /she was paying CGHS subscription every year. After his death can I get Card on my name. Do have I to pay extra?Shall I get Life Time Valid card?

Yes, the ownership of card can be transferred in the name of spouse on submission of required documents. Addl. Director of concerned city shall transfer the ownership of Card in the computer Data base and same CGHS plastic cards with same Beneficiary ID can be used.
No extra payment to be made, in case of life time cards.
However in other cases one has to pay 10 years subscription for life time card

 For example, if the spouse had contributed for seven years before he expired , balance payment for the remaining three years is to be paid for a life time card.

Documents required :
i) Application in prescribed format
ii) Proof of Family Pension with its break up from Bank
iii) Prescribed contribution if, card is not for life time

· How to transfer CGHS card from one WC to other in the same city?

If there is any change in residential address, CMO i/c may be approached with proof of residence for transferring the data from one Wellness Centre to another in the same city.
CMO i/c of the new Wellness Centre will accept the data of transferred card.
In respect of serving employees the request is to be forwarded by his/her office / department.

· I am CGHS beneficiary at Kanpur. Visiting Mumbai for 6 months. Can I get CGHS facilities at Mumbai .Can same card of Kanpur continue or a separate card to be made. From where to get permission for the same?

Subsequent to computerization no separate permission is required and CGHS card is valid for availing facilities from any CGHS Wellness Centre in India. For any assistance , Addl. Director of the city may be contacted.

· Who is competent to delete name of sons who have crossed age of 25 years?

CMO i/c of Wellness Centre is competent to delete the name of son aged 25 yrs and above. Computer system does not allow sons aged 25 and above to avail medical facilities.

· After retirement in 2007 I got a Life time Pensioner CGHS card made in Delhi. Now I am shifting to Dehradoon. Can I use the same card. Do I pay again?

Pensioners shifting from one CGHS covered city to another, will have to apply to the Addl. Director of concerned city for transfer of card. The card shall be transferred online and a receipt will be issued to the beneficiary on the basis of which , Addl. Director of new city ( say Dehradun) shall receive the data. Same Plastic cards and same Ben ID will be valid. No contribution is required to be paid in respect of pensioner benfciries holding life time cards.

· I live in Gurgaon but my office is in Saket. Can I avail facilities from both the places because it is convenient for me.

Yes. Subsequent to computerization CGHS facilities can be availed from any Wellness Centre in India.

· Is there any age limit for sons / daughters as dependant in CGHS Card ?

Son is eligible till he starts earning or attains the age of 25 years or gets married whichever is earlier.
However, in case the son is suffering from any permanent disability of any kind (physical or mental) he is eligible for CGHS benefits even after 25yrs
Disability means blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, mental illness. A disability certificate from Medical Board is required.
Daughter is eligible till she starts earning, or gets married, whichever is earlier (irrespective of age)

· Are step-children allowed CGHS facilities?

Yes. If they are dependent on card holder: other conditions as in case of dependant sons and daughters.

· Can dependent in-laws be included under family members for CGHS facilities?

A lady Government servant will be given a choice to include either her parents or parents —in-law for the purpose of availing the benefits under CGHS subject to the condition of dependence and residence, etc., being satisfied.

· Me and my wife are both central Govt. employees and have dependant brothers / sisters and parents. Can we make separate cards and include family members?

Yes. Your wife can have her parents as dependant in her card.

· If some medicines like antibiotics are urgently required and are not available at CGHS Wellness Centre what can be done?

In case some medicines are not available and are urgently required for treatment , there is provision for issue of authority form by CMO i/c for collection of medicines, for a few days like 3-5 days, directly from authorized local chemists.

 · How to get a drug if same is not available in WC & also not supplied by Chemist(ALC)?

Beneficiary, after authorization by CMO i/c can purchase such drugs from open market & claim reimbursement from ALC.

· What should beneficiary do, if he/ she notice some deterioration in the quality of drugs?

He /she should return the medicine to WC & get replacement. Samples can be sent for testing through CMOI/C.

· My father is a cancer patient and after operation is bed ridden. Doctors have advised Protein powder. Can I get from CGHS?

Dietary supplements are not permissible under CGHS.

· I am a CGHS Pensioner.My wife was admitted in pvt hospital in emergency state. How to get reimbursement of money spent on her treatment?

Apply to CMO l/c of WC with
MRC forms duly filled in as per Check list Copy of Discharge summary
Hospital bills with break-up
Receipts in original
Copy of the valid CGHS Card
Copies of other documents issued by hospital
MRC forms are available with CMO l/c and can also be downloaded from CGHS Website http://msotransparent.nic.in/cghsnew/index.asp
Serving employee in similar cases shall submit the medical claim to his department.

· My original papers having bills, Receipts of hospital treatment are lost. Can I claim on duplicate papers?

Yes.With affidavits on Stamp paper.Details of Draft for Affidavit may be seen in the instructions sheet appended to Medical Claim Form available at http://msotransparent.nic.in/cghsnew/index.asp and CMO i/c.

· My husband/wife was a CGHS card holder. He/She was sick and died while in hospital. How do I get MRC?

Apply to CMO l/c of WC with
MRC forms duly filled in as per Check list Copy of Death summary
Hospital bills with break-up
Vouchers in original
Copy of the valid CGHS Card

 Death Certificate

Affidavit on Stamp paper of yourself being Legal Heir and NOC from other legal heirs in favour of claimant
Copies of other documents issued by hospital
Draft for affidavit may be seen in the instructions sheet appended to the Medical Claim Form available at CGHS Web site at http://msotransparent.nic.in/cghsnew/index.asp

· I retired in Dec 2011. Due to certain reasons I had to go to my native place in Uttranchal and could not make pensioner’s CGHS card. In May 2012 I came to Delhi and had Heart attack. In emergency I was treated in pvt hospital .1 got CGHS Card made after discharge but I have been refused reimbursement of the expenditure incurred.

After retirement three months grace period is given to get CGHS card made.
(i) The treatment taken and expenditure incurred thereon within the grace period of three months from the date of retirement will be allowed and expenditure reimbursable subject to the condition that the beneficiary has either obtained or applied for CGHS pensioner card with all documents and requisite CGHS subscription within one month of expiry of the grace period of three months.
(ii) The expenditure on treatment taken after the grace period of three months from date of retirement will not be reimbursable unless the beneficiary has obtained a valid CGHS card or has applied for CGHS pensioner card with all documents and requisite CGHS subscription prior to taking such treatment.

· I went to Hyderabad to visit my son and had fracture of leg bone. I received treatment from a pvt hospital. Shall I get full reimbursement?

Reimbursement for treatment taken in a private hospital under medical emergency shall be considered as per CGHS rates only.

· Is treatment for IVF reimbursable?

IVF treatment is approved under CGHS. The details may be seen as per Office Memorandum Z.15025/5/2011/CGHS III/CGHS(P) dated 22.11.2011 , which can be downloaded from CGHS Website at http://msotransparent.nic.in/cghsnew/index.asp

· Are ambulance charges reimbursable?

Yes. Ambulance charges are reimbursable within the city , if there is a certificate from treating doctor that conveyance by any other mode would definitely endanger patient’s life or would grossly aggravate his/her condition. 

· I have a Mediclaim Insurance Policy. Due to emergency received treatment in a pvt hospital. Some amount was paid by Insurance Co. can I get balance from CGHS

Yes.First Bills are submitted to Insurance Company.Duplicate bills with certificate from Insurance Company may be claimed from CGHS by Pensioner CGHS beneficiaries.CGHS shall consider reimbursement at CGHS rates or actual whichever may be less. However, the total reimbursement from both sources should not exceed actual expenditure. Serving employees shall submit claim to department for reimbursement.

· I submitted MRC for Rs. 1 Lac 20 thousand but I was reimbursed only Rs. 45,800/-. Why total amount was not reimbursed?

Government has no agreement with private hospitals , which are not empanelled under CGHS for charging CGHS rates. However, if treatment is undertaken at private non- empanelled hospitals under emergency reimbursement will be limited to CGHS rates or actual, whichever may be lower. Since, non empanelled private hospitals often charge at rates different from the CGHS rates there will be difference in the amount reimbursed if the private hospital chatges are higher than CGHS rates.

· In emergency who are all entitled to get treatment at Pvt Empanelled Hospital

Any beneficiary holding a Valid CGHS card.

· I want to get my Cataract Surgery done at Pvt empanelled hospital ? How can I get it done

Beneficiaries are required to obtain advice from a Govt. Specialist / CMO i/c for Cataract surgery. Pensioners can apply to CMO l/c of WC for permission to obtain the treatment at one of the empanelled hospitals of his /her choice.
Serving employees to apply to his / her Department / office.

· Is it necessary that the Govt specialist should write ‘referred to CGHS empanelled Hospital’ for obtaining permission?

Advice of Government specialist is required only for the specific treatment procedure / investigation to be undertaken. There is no need to specifically refer to any empanelled hospital/ diagnostic lab. It is the choice of beneficiary to under treatment / investigations at any of the empanelled hospitals / diagnostic laboratories after obtaining permission from competent authority.

· CMO Incharge does not refer me to Pvt. Hospitals on my request?

As per CGHS guidelines there is no provision for OPD referrals to private empanelled hospitals except in satellite towns of NCR

 · I am an accredited journalist with CGHS Card Can I seek treatment in Pvt. empanelled Hospitals in emergency and get credit facility?

No. Journalists are entitled only for OPD treatment from dispensaries and treatment from Dr.RML Hospital. Journalists are not entitled for reimbursement for treatment from empanelled hospitals.

· I am a serving employee of an autonomous body, holding CGHS card. Who will give me permission for treatment on the recommendation of Govt. specialist?

Permission for specific treatment procedure as advised by a Govt. Specialist at private empanelled hospitals shall be granted by the Head of Autonomous body in respect of serving employees as well as pensioners of Autonomous bodies covered under CGHS.

· Is Penfill Injection provided under CGHSInsulin pen is not supplied under CGHS. But, Insulin Pen Cartridges are supplied under CGHS.

source-CGHS