Definition of emoluments clarified as pay determining accommodation eligibility for income tax pool allotment under service rules. For accommodation allotment from the Income tax Pool, emoluments mean pay as defined in the Fundamental Rules, excluding special pay and pay granted for personal qualifications, and comprising pay sanctioned for a post held substantively or in an official capacity or to which an officer is entitled by reason of position in a cadre; eligibility for accommodation categories must be determined on that basis.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of emoluments clarified as pay determining accommodation eligibility for income tax pool allotment under service rules.
For accommodation allotment from the Income tax Pool, emoluments mean pay as defined in the Fundamental Rules, excluding special pay and pay granted for personal qualifications, and comprising pay sanctioned for a post held substantively or in an official capacity or to which an officer is entitled by reason of position in a cadre; eligibility for accommodation categories must be determined on that basis.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
