Income Tax Pool Accommodation Eligibility Defined: 'Emoluments' as 'Pay' Excludes Special Pay per Fundamental Rule 9(21)(a)(i.
The term 'emoluments' for the purpose of allotting accommodation in the Income Tax Pool is defined as 'pay' according to Fundamental Rule 9(21)(a)(i). This definition excludes special pay or pay granted due to personal qualifications and includes pay sanctioned for a post held substantively or officially. This decision aligns with recommendations from the 4th Central Pay Commission. The Central Board of Direct Taxes instructs that this definition be used to determine eligibility for accommodation allotment, with formal amendments to the Allotment Rules to follow. This information should be communicated to all relevant parties.
Full Summary is availble for active users!
Note: It is a system-generated summary and is for quick
reference only.