Meaning of the term 'emolument' for allotment of accomodation for Income Tax Pool.

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.