No. 28/30/2004-P&:PW (B) Government of India Ministry of Personnel, Public Grievances and Pension Department of Pension and Pensioners’ Welfare Lok Nayak Bhavan, Khan Market New Delhi, Dated the OFFICE MEMORANDUM Subject: The undersigned is directed to say that the New Pension Scheme (now called as National Pension System) was introduced vide Department of Economic Affairs’ notification No.5/7/2003-ECB.PR dated 22.12.2003. It was provided that NPS would be mandatory for all new recruits to the Central Government service from 1“ of January 2004 except the Armed Forces. 2. Inthis Department's O.M. of even number dated 26.7.2005, it was provided that all employces who joined Central Government service or in the service of an autonomous body set up by the Central Government before 1.1.2004 and who were governed by old pension scheme under the Central Civil Service (Pension) Rules, 1972 will continue to be governed by the same pension scheme / rules and will count their past service if they take up new appointment in another Ministry / Department of the Central Government or a Central Autonomous Body covered by the CCS (Pension) Rules on or after 1.1.2004, subject to their satisfying the conditions laid down in Para 4 of DP&AR's O.M. No.28/10/1984-PU dated 29.8, 1984. 3. Subsequently, vide this Department's O.M. of even number dated 2 benefit of counting of past ¢ under the CCS(Pension) Rules, 1972 was extendei those employees who were initially appointed before 1.1.2004 in (i) Central Government Departments covered under Railway Pension Rules or other similar non-contributing pensionable establishments of Central Government covered by old Pension Scheme /rules other than CCS(Pension) Rules, 1972 OR, (ii) State Government covered under okt pension scheme similar to CCS(Pension) Rules, OR (iii) Central / State Autonomous Body covered by the old pension scheme and who resigned to join a Central Government Department / Office or a Central Autonomous Body having pensionable establishment. 4. Representations have been received in this Department from employees who joined under NPS in Central Government / Central Autonomous Bodies after 11.2004 but before 28.10.2009, after technical resignation from a pensionable establishment of a Central Government Department, State Government or Central / State Autonomous Body and who were denied the benefit of counting of past service in the old pension scheme in the Central Government. Contd..2/-,5. The matter has been examined in consultation with Depariment of Personnel and Training and Department of Expenditure. It has been decided that those employees who Jpined Central Government / Central Autonomous body under NPS during 1.1.2004 to 28.10.2000 after submitting technical resignation fram Central Govt. / Centeal Autonomous Body or a State Government / State Autonomous Body and who fulfill the conditions for counting of past service in terms of this Department's O.M. dated 28.10.2009, may be given an option for induction in old pensian scheme and to get their past service rendered in the Central / State Government or Central / State Autonomous Body counted for the purpose of pensionary benefits on their final retirement from the Central Government / Central Autonomous Body, subject t0 fulfillment of all other conditions of counting of such patst service in terms of DPAR's O.M. dated 29.8.1984 read with this Department's O.M. dated 7.2.1986 as amended from time to time. option in terms of para will continue to be covered by the provis ‘Giana Mn TALON we DATOLROOD ad ve akeady teen given the bese of CCS(Pensian) Rules in terms of O.M, dated 28.10.2009, will continue to be governed by thase rules. 7. Those employees who exercise option for caunting of past service in accordance with the above provisions may he allowed to avail the benefit under CCS (Pension) Rules, 1972. The capitalized value of pension and gratuity for the past service in the Central / State Autonomous Body will be deposited by that Body to the Central Government / Central Autonomous Body in accordance with the instructions contained in the O.M. No. 28/1084 Pension Unit dated 29.8.1984. In case the employee concerned has received the pensinnary benefits from the Central Gavernment Depanments, Gia LGaNEMMEnD Central / State Autonomous Body, ete. he would be required to deposit the ammount of such pensionary benefits (along with interest to be calculited in accordance with this Departments O.M. No. 383.4.2001-PRPW(F) dated 29-07-2002) with the Central Government Department ‘Central Autonomous Body in which he has joined, in enable counting of past service. The emplayce’s share in the accumulated wealth of National Pension System with interest / Fetus accrued thereon under the NPS. would be deposited in the GPF account of the employee. The employer's share along with interest / retums accrued thereon under the NPS would be deposited in the account of Central Government / Central Autonomous Body ia accordance with modalities provided in para 9 of this OM. 8. In some cases, emment Deparment’ Central Autonomous bodies after It has been decided that ‘voluntary retirement” of such employees may be treated as ‘technical resignation” and the benefit of provisions of para $ to para 7 above may also be extended to them subject to fulfillment of all other conditions for counting of service. Contd..3/-.3. 8.1 The forwarding the application through proper channel for the post they had joined afler getting voluntary retirement is a pre- requisite for considering it as Lechnical resignation. 8.2. The provisions of this O.M. is mandatory in all such cases. 9. The modalities of accounting of the NPS accumulation would be as under: s No. Tbe ‘Adjustment process ‘Adjustment of | To be accounted for as (-) Debit to Object Head “70- Deduct Government Recoveries” under Major Head “ 2071. Pensio and other contribution to NPS | Retirement Henefits” and Minor Head ~ 911 — Deduct Recoweries of overpayments” (GAR 35 and Para 3.10 of LMMII and Para 5.1.3 (iii) of Civil Accounts Manual refers) 3 | Adjustment of | May be accounted for by crediting the amount to Government increased value of | Account under Major Head “0071- Contribution & Recoveries subscription in NPS.| towards Pension & other Retirement Benefits” and Minor Nese on aceount of | “800-Other- Receipts” appreciation of | (Note under above Major Head in LMMIH) investment i) 10, All Ministries / Departments are requested to bring the contents of these orders to the notice of Controller of AccountsPay and Accounts Officers and Attached, Subordinate Offices and Autonomous bodies under Lem. 11, This issues in consultation with of Ministry of Finance, Dep. of Expenditure vide 1D Note No. 25(6VEV/2017 Dated 06.01.2020 and in consultation with Controller General of Accounts vide their [.D. Note No. 1(7)(2)2010'c/aTA860 dated 18.08.2017. 12. In their application to the employees of Indian Audit and Accounts Department, these orders are issued after consultation with Comptroller and Auditor General of India., as mandated under Article 148(5) of the Constitution, 13. Hindi version will follow. (Ruchir Mittal) Deputy Secretary to the Government of India Whore ee 2 3. Accountant Generals in the States and UTs. 4, Department of Expenditure, Ministry of Finance, North Block, New Delhi. 5. C&AG, Bahadur Shah Zafar Marg, New Delhi. 6. Ministry of Railways, Railway Board, New Delhi. 7, Department of Financial Services, Jeevan Deep Building, Parliament Street, New Delhi. 8, CGA, Department of Expenditure, INA, New Delhi, 9, AD(OL) for Hindi version. 10, NIC for posting on the website of this Department,