Compiled by:

M.Balasubramany, M.A.,
Deputy Director (Admn),
Directorate of Agriculture,
Chennai 600 005

1
 INDEX (140102017)
Sl.No. Details Page No

1 List of Pay commissions

2 a Code No of scales of pay 1998

b Code No of scales of pay 2009

c Code No of Levels of Pay 2017

3 a List of Scales of Pay 2009

b List of Pay scales (1989, 1998, 2009)

4 List of Scales revised as per OMC

5 a Selection Grade and Spl. Grade - TNRSC Rules 1989

b Selection Grade and Spl. Grade - TNRSC Rules 1998

c Revised Selection Grade and Spl. Grade w.r.f. OMC

6 a List of Levels of Pay 2017

b Salient Features of TNRP Rules 2017

c Illustration 1 to 4

d Pay Matrix

7 a Dearness allowance - V Pay commission

b Dearness allowance - VI Pay commission

c Dearness allowance - TNRSC Rules 2006

d Dearness Allowance - TNRP Rules 2017

8 a House Rent allowance & CCA -V Pay commission

b House Rent allowance & CCA -VI Pay commission

c House Rent allowance & CCA -TNRSC Rules 2006

9 Important notes on HRA

10 Details of Revision of Other allowance

11 Important notes on pay, DA

12 a Pay bill compulsory deductions - details

b Order of Schedules - Pay bill

13 Details of G.P.Fsubs. and Professional Tax deduction

14 Details of CPS subscription & Recovery of arrears

1
Sl.No. Details Page No

15 Time limit and Authority of various claims

16 Details of Eligibility of Loans and advance

17 Rule for sanction of various advances

18 Sanctioning authority of various advances

19 Maximum Ceiling limit for Various Claims

20 Rate of Interest of various advances

21 a Interest calculation formulae

b Interest calculation formula - Partly paid

22 a Income Tax slab

b Income tax relief under section 89

23 Structure of Govt. Accounts

24 a Details of Sub - Accounts

b D.P.Code Master

c Details of Statement Numbers

d Details of D.P.Codes (Dues - Agri)

e Details of D.P.Codes (Dues - Seed Certn)

f D.P.Codes (Deductions)

g D.P.Codes ( Pensionery benefits)

h D.P.Codes ( Loans and Advances)

i Details of Head of Accounts

j D.P. Codes ( Revenue Receipts)

25 a Rate of Interest for SPF for various periods

b T.N.SPF 1984 Interest Table

c T.N.SPF 2000 Interest Table (Rs.50)

d T.N.SPF 2000 Interest Table (Rs.70)

1
Sl.No. Details Page No

26 a Details of Max service for pension - Various periods

b Pension ceiling chart - Various periods

c DCRG ceiling chart - Various periods

d Table for calculation of pension and DCRG

e Details of TNFSF

f Details of Pensioner's FSF & Pensioner's HF

27 a Travelling allowance -From 01.06. 2009

b Travelling allowance - upto31.05.2009

28 Details of Restricted Holidays

29 Certificates for Bills

1
 List of Pay commissions

PCs Name Effect from Authority

1 First Pay commission 01.06.1960

Second Pay Commission

2 T.N.Revised Scale of pay Rules 02.10.1970 G.O.Ms.No.222 Fin Dt. 08.02.1971
1970

G.O.Ms.No.1050 Fin
3 Third Pay commission 01.04.1978
Dt.05.10.1978

4 Fourth Pay commission 01.10.1984 G.O.Ms.No.555 Finance Dt.

5 Fifth Pay commission 01.06.1988 G.O.Ms.No.666 Fin.27.06.1989

6 Sixth Pay commission 01.01.1996 G.O.Ms.No.162 Fin 13.04.1998

T.N.Revised Scale of pay Rules

7 01.01.2006 G.O.Ms.No.234 Fin 01.06.2009
2009

01.01.2016
7 T.N.Revised pay Rules 2017 G.O.Ms.No.303 Fin 01.06.2009
MB 01.10.2017
 Code Number of Scale of pay
(T.N.R.S.Pay Rules 1998)
Scale code Scale of pay
00 IAS/ IPS cadre post

01 17400 -500 - 21900

02 16400 -450 - 20000

03 15000 -400 - 18600

04 14300 -400 - 18300

05 12750 -375 - 16500

06 12000 -375 - 16500

07 10000 -325 - 15200

08 9100 -275 - 14050

09 8000 -275 - 13500

10 6500 -200 - 11000

11 6500 -200 - 10500

12 5900 -200 - 9900

5700- 175 - 9200

13 5500 -175 - 9000

14 5300 -150 - 8300

15 5000 -150 - 8000

16 4500 -125 - 7000

17 4300 -100 - 6000

18 4000 -100 - 6000

19 3625 - 85 - 4900

20 3200 - 85 - 4900

21 3050 - 75 - 3950 - 80 - 4590

22 2750 - 70 - 3800 - 75 - 4400

23 2650 - 65 - 3300 - 70 - 4000

24 2610 - 60 - 3150 - 65 - 3540

25 2550 - 55 - 2660 - 60 - 3200

26 1800 - 20 - 2240

27 600 - 10 - 700 -20 -1100

28 Consolidated pay

29 Fixed pay

30 Honorium
 Scale TN Revised Scale of pay Rules 2009
code ( G.O.234 FIN(PC) 1.6.09 )
Revised Pay Pay Band Gr.Pay
29 4800 - 10000 PB 1A 1300

28 4800 - 10000 " 1400

27 4800 - 10000 " 1650

26 5200 - 20200 PB 1 1800

25 5200 - 20200 " 1900

24 5200 - 20200 " 2000

23 5200 - 20200 " 2200

22 5200 - 20200 " 2400

21 5200 - 20200 " 2600

20 5200 - 20200 " 2800

19 9300 - 34800 PB 2 4200

18 9300 - 34800 " 4300

17 9300 - 34800 " 4400

16 9300 - 34800 " 4450

15 9300 - 34800 " 4500

14 9300 - 34800 " 4600

13 9300 - 34800 " 4700

12 9300 - 34800 " 4800

11 9300 - 34800 " 4900

10 15600 - 39100 PB 3 5400

9 15600 - 39100 " 5700

8 15600 - 39100 " 6000

7 15600 - 39100 " 6600

6 15600 - 39100 " 7600

5 15600 - 39100 " 7700

4 37400 - 67000 PB 4 8700

3 37400 - 67000 " 8800

2 37400 - 67000 " 8900

1 37400 - 67000 " 10000

Group Scale range(Grade pay)

A Rs.6600 & above
B Rs.4400 & above but below Rs.6600
C Rs.1400 & above but below Rs.4400
D Below Rs.1400
G.O.Ms.No.119 P &A.R. Dt.09.09.2009
 LIST OF LEVELS OF PAY
[REGULAR GOVERNMENT EMPLOYEES]

Sl. Existing Scales of Pay Revised Levels of Pay

Group
No.
Pay Band Grade Pay Level Minimum - Maximum
[1] [2] [3] [4] [5] [6] [7]

1 D PB-1A Rs.4800-10000 1300 1 15700 - 50000

2 C 1400 2 15900 - 50400
3 C 1650 3 16600 - 52400
4 C PB-1 Rs.5200-20200 1800 4 18000 - 56900
5 C 1900 5 18200 - 57900
6 C 2000 6 18500 - 58600
7 C 2200 7 19000 - 60300
8 C 2400 8 19500 - 62000
9 C 2600 9 20000 - 63600
10 C 2800 10 20600 - 65500
11 C PB-2 Rs.9300-34800 4200 11 35400 - 112400
12 C 4300 12 35600 - 112800
13 B 4400 13 35900 - 113500
14 B 4450 14 36000 - 114000
15 B 4500 15 36200 - 114800
16 B 4600 16 36400 - 115700
17 B 4700 17 36700 - 116200
18 B 4800 18 36900 - 116600
19 B 4900 19 37200 - 117600
20 B 5100 20 37700 - 119500
21 B PB-3 Rs.15600-39100 5200 21 55500 - 175700
22 B 5400 22 56100 - 177500
23 B 5700 23 56900 - 180500
24 B 6000 24 57700 - 182400
25 A 6600 25 59300 - 187700
26 A 7600 26 61900 - 196700
27 A 7700 27 62200 - 197200
28 A PB-4 Rs.37400-67000 8700 28 123100 - 215900
29 A 8800 29 123400 - 216300
30 A 8900 30 123600 - 216600
31 A 9500 31 125200 - 219800

32 A 10000 32 128900 - 225000

 List of Scale of pay 2009
TN RS pay Rules 1998 TN Revised Scale of pay Rules 2009
( G.O.234 FIN(PC) 1.6.09 )
( G.O.162 FIN(PC) 13.4.98
Revised Pay Pay Band Gr.Pay
2550 - 55 - 2660 - 60 - 3200 4800 - 10000 PB 1A 1300
2610 - 60 - 3150 - 65 - 3540 4800 - 10000 " 1400
2650 - 65 - 3300 - 70 - 4000 4800 - 10000 " 1650
2750 - 70 - 3800 - 75 - 4400 5200 - 20200 PB 1 1800
3050 - 75 - 3950 - 80 - 4590 5200 - 20200 " 1900
3200 - 85 - 4900 5200 - 20200 " 2000
3625 - 85 - 4900 5200 - 20200 " 2200
4000 -100 - 6000 5200 - 20200 " 2400
4300 -100 - 6000 5200 - 20200 " 2600
4500 -125 - 7000 5200 - 20200 " 2800
5000 -150 - 8000 9300 - 34800 PB 2 4200
5300 -150 - 8300 9300 - 34800 " 4300
5500 -175 - 9000 9300 - 34800 " 4400
5700-175-9200 9300 - 34800 " 4450
5900 -200 - 9900 9300 - 34800 " 4500
6500 -200 - 10500 9300 - 34800 " 4600
6500 -200 - 11000 9300 - 34800 " 4700
7000 - 225 - 11500 * 9300 - 34800 " 4800
7500 - 250 - 12000 * 9300 - 34800 " 4900
8000 -275 - 13500 15600 - 39100 PB 3 5400
9100 -275 - 14050 15600 - 39100 " 5700
9650 - 300 - 15050 15600 - 39100 " 6000
10000 -325 - 15200 15600 - 39100 " 6600
12000 -375 - 16500 15600 - 39100 " 7600
12750 -375 - 16500 15600 - 39100 " 7700
14300 -400 - 18300 37400 - 67000 PB 4 8700
15000 -400 - 18600 37400 - 67000 " 8800
16400 -450 - 20000 37400 - 67000 " 8900
17400 -500 - 21900 37400 - 67000 " 10000
Rate of increment: The rate of increment shall be 3% of the sum of pay in the pay Band and
Grade Pay which shall be rounded off to the next multiple of 10. (Rule 6 of TN revised scale of
pay Rules 2009 )
In case of calculation of increment fraction of rupee ( ie 99 paise and below) should be ignored.
But any amount of a rupee or more should be rounded off to the next multiple of
Rs.10.(Govt.lr.No.34124/2009-1 Finance Dt.26.06.2009)
SDO: PB3 with Grade pay of Rs.7600 and above ( G.O.Ms.No.234 Fin (PC) Dt.01.06.2009)
Fixation of pay on promotion: One increment equal to 3% of the sum of pay in the pay Band
and Grade Pay which shall be rounded off to the next multiple of 10. This will be added to the
existing pay in the pay band. The difference in grade pay corresponding to the promotion post
and the feeder post will thereafter be change in the pay band also, the same methodology shall
be followed. (Rule 10 of TN revised scale of pay Rules 2009 )
The advance increment/ higher start / incentives other than normal annual increments should not
be calculated cumulatively, (Govt.lr.No.45113/PC/2009-1 Finance Dt.17.08.2009)

The higher start of pay granted to the Junior Assistant Typist and Record Clerk shall be
dispensd to the incumbents recruited in future. ( G.O.Ms.No. 241 Finance (PC) Dt.22.07.2013)
Higher Start of pay: i) Graduate Typists / Junior Assistants / Record Clerks who have joined /
have been appointed prior to 01-04-2013 shall be entitled to higher start of pay, irrespective of
the date of sanction of higher start of pay, if other required conditions are satisfied;
ii) Junior Assistants / Typists / Record Clerks who were appointed after 01-04-2013 are not
entitled to higher start of pay even if they have been sanctioned a higher start of pay for the
possession of degree qualification prior to the issue of the Government Order. The Government
Order only stipulates that recovery of payment already made need not be effected. Therefore,
the pay of such individuals at the time of appointment are required to be re-fixed at the minimum
of pay band (Pay + Grade Pay) of the respective post.( Govt. Letter No.16115 / CMPC / 2018-1,
dated:25-05-2018)
 List of Scale of pay 1989, 1998, 2009
TN RS pay Rules 1989 TN RS pay Rules 1998 TN Revised Scale of pay Rules 2009
(G.O.Ms.No.666 Fin.27.6.89) ( G.O.162 FIN(PC) 13.4.98 ( G.O.234 FIN(PC) 1.6.09 )
Revised Pay Pay Band Gr.Pay
750 - 12 - 870 - 15 - 945 2550 - 55 - 2660 - 60 - 3200 4800 - 10000 PB 1A 1300
775 - 12 - 835 - 15 - 1030 2610 - 60 - 3150 - 65 - 3540 4800 - 10000 " 1400
800 - 15 - 1010 -20 - 1150 2650 - 65 - 3300 - 70 - 4000 4800 - 10000 " 1650
825 - 15 - 900 - 20 - 1150 2750 - 70 - 3800 - 75 - 4400 5200 - 20200 PB 1 1800
950 - 20 - 1150 - 25 - 1500 3050 - 75 - 3950 - 80 - 4590 5200 - 20200 " 1900
975 - 25 -1150 - 30 - 1660 3200 - 85 - 4900 5200 - 20200 " 2000
1100 - 25 -1150 - 30 - 1660 3625 - 85 - 4900 5200 - 20200 " 2200
1200 - 30 -1560 - 40 - 2040 4000 -100 - 6000 5200 - 20200 " 2400
1320 - 30 -1560 - 40 - 2040 4300 -100 - 6000 5200 - 20200 " 2600
1350 - 30 -1440 - 40 - 1800 - 50 - 2200 4500 -125 - 7000 5200 - 20200 " 2800
1400 - 40 -1600 - 50 - 2300 - 60 - 2600 5000 -150 - 8000 9300 - 34800 PB 2 4200
1600 - 50 -2300 - 60 - 2600 5300 -150 - 8300 9300 - 34800 " 4300
1640 - 60 -2600 - 75 - 2900 5500 -175 - 9000 9300 - 34800 " 4400
1700-60-2480-75-3005 5700-175-9200 9300 - 34800 " 4450
1820 - 60 -2300 - 75 - 3200 5900 -200 - 9900 9300 - 34800 " 4500
2000 - 60 -2300 - 75 - 3200 6500 -200 - 10500 9300 - 34800 " 4600
2000 - 60 -2300 - 75 - 3200 - 100 - 3500 6500 -200 - 11000 9300 - 34800 " 4700
Superintendent (1600- 2600) 7000 - 225 - 11500 * 9300 - 34800 " 4800
w.e.f.12.12.2007)
7500 - 250 - 12000 * 9300 - 34800 " 4900
2200 - 75 -2800 - 100 - 4000 8000 -275 - 13500 15600 - 39100 PB 3 5400
2500 - 75 -2800 - 100 - 4200 9100 -275 - 14050 15600 - 39100 " 5700
9650 - 300 - 15050 15600 - 39100 " 6000
3000 - 100 -3500 - 125 - 4000 10000 -325 - 15200 15600 - 39100 " 6600
3700 - 125 -4700 - 150 - 5000 12000 -375 - 16500 15600 - 39100 " 7600
3950 - 125 -4700 - 150 - 5000 12750 -375 - 16500 15600 - 39100 " 7700
4100 - 125 -4850 - 150 - 5300 14300 -400 - 18300 37400 - 67000 PB 4 8700
4500 - 150 - 5700 15000 -400 - 18600 37400 - 67000 " 8800
5100 - 150 - 5700 16400 -450 - 20000 37400 - 67000 " 8900
5500 - 200 -6500 17400 -500 - 21900 37400 - 67000 " 10000
1700-60-2480-75-3005 5700-175-9200
(G.O.538 Finance (CMPC) Department Dt.27.11.2000)
* Scale changed vide G.O.Ms.No.253 Fin (PC) Dt.01.06.2009
Superintendent scale changed as Rs.7000 - 225 -11500
Stagnation Increment:- Employees stagnating in a post beyond 30 years (i.e.) stagnating in the Special
Graded beyond 10 years be granted with One bonus increment with effect from 1.9.98 (G.O.Ms.No.562
Fin.Dt.28.9.1998). This scheme is continuing in 7th Pay commission also. (Para 5 of G.O.Ms.No.234
Finance (PC) Dt.01.06.2009). One increment ( 3% only) is eligible.6% is not eligible ( Item No,3 of
Govt.Lr.No. 54966/ PC/ 13-1 Finance Dt.03.10.2013)

Fixation of pay on promotion: One increment equal to 3% of the sum of pay in the pay Band and Grade Pay which
shall be rounded off to the next multiple of 10. This will be added to the existing pay in the pay band. The difference in
grade pay corresponding to the promotion post and the feeder post will thereafter be change in the pay band also, the
same methodology shall be followed. (Rule 10 of TN revised scale of pay Rules 2009 )

Rate of increment: The rate of increment shall be 3% of the sum of pay in the pay Band and Grade Pay
which shall be rounded off to the next multiple of 10. (Rule 6 of TN revised scale of pay Rules 2009 )In
case of calculation of increment fraction of rupee ( ie 99 paise and below) should be ignored. But any
amount of a rupee or more should be rounded off to the next multiple of Rs.10. (Govt.lr.No.34124/2009-1
Finance Dt.26.06.2009)

The advance increment/ higher start / incentives other than normal annual increments should not be
calculated cumulatively, (Govt.lr.No.45113/PC/2009-1 Finance Dt.17.08.2009)

The higher start of pay granted to the Junior Assistant Typist and Record Clerk shall be dispensd to the
incumbents recruited in future ( ie w.e.f. 22.07.2013) . ( G.O.Ms.No. 241 Finance (PC) Dt.22.07.2013)

SG / Spl.Grade pay fixation: An additional increment benefit ( Over and above the existing one increment
benefit) equivalent to 3% + 3% of basic pay ( Pay+GP) shall be granted to the employees on award of
Selection Grade / Special Grade in the revised scales of pay implemented w.e.f.01.01.2006 ( Monetary
benefit from 01.04.2013) (G.O.Ms.No.237 Finance (PC) Dt.22.07.2013). The additional increment should
be calculated on non-cumulative basis only (eg 3% + 3%) ( Item No,2 of Govt.Lr.No. 54966/ PC/ 13-1
Finance Dt.03.10.2013) Alareadt availed the benefit of 3% increase alone are entitled for additional 3% of
increment. ( Item No.1 of Govt.Lr.No. 54966/ PC/ 13-1 Finance Dt.03.10.2013)
 List of Scale Revised as per One Man commission

TNRS pay Rules 2009 OMC scale

Name of the
Authority
Category
Revised Pay Gr.Pay Revised Pay Gr.Pay

Agricultural Officer/ 9300 - 34800 PB 2 4700 9300 - 34800 PB 2 4900 G.O.Ms.No.257Fin (PC)
Horticultural Officer 26.08.2010
w.e.f. 12.12.1987
M.B. 01.08.2010
Agricultural Officer/ 9300 - 34800 PB 2 4900 15600 - 39100 PB 3 5400 G.O.Ms.No.448 Fin (PC)
Horticultural Officer 31.12.2010
w.e.f. 01.01.2006
Assistant Director of 15600 - 39100 PB 3 5400 15600 - 39100 PB 3 6600 M.B. 01.12.2010
Agriculture

Deputy Director of 15600 - 39100 PB 3 6600 15600 - 39100 PB 3 7600

Agriculture

Joint Director of 15600 - 39100 PB 3 7600 37400 - 67000 PB 4 8700

Agriculture

Agricultural Officer/ 9300 - 34800 PB 2 5400 15600 - 39100 PB 3 5100 G.O.Ms.No.71 Fin (PC)
Horticultural Officer 26.02.2011
w.e.f. 01.01.2006
Assistant Director of 15600 - 39100 PB 3 6600 15600 - 39100 PB 3 5400 M.B. 01.03.2011
Agriculture

Deputy Director of 15600 - 39100 PB 3 7600 15600 - 39100 PB 3 6600

Agriculture

Joint Director of 37400 - 67000 PB 4 8700 15600 - 39100 PB 3 7600

Agriculture

Agricultural Officer/ 9300 - 34800 PB 2 5400 9300 - 34800 PB 2 5100 G.O.Ms.No.242 Fin (PC)
Horticultural Officer 22.07.2013
w.e.f. 01.01.2006
Assistant Director of 15600 - 39100 PB 3 6600 15600 - 39100 PB 3 5400 M.B. 01.03.2011
Agriculture

Deputy Director of 15600 - 39100 PB 3 7600 15600 - 39100 PB 3 6600

Agriculture

Joint Director of 37400 - 67000 PB 4 8700 15600 - 39100 PB 3 7600

Agriculture

Assistant / 5200 - 20200 PB 1 2400 5200 - 20200 PB 1 2800 G.O.Ms.No.45 Fin (PC)
Steno Grade III 20.02.2011
w.e.f. 01.01.2006
Jr.Asst/ Typist 5200 - 20200 PB 1 2000 5200 - 20200 PB 1 2400 M.B. 01.02.2011
 TNRS pay Rules 2009 OMC scale
Name of the
Authority
Category
Revised Pay Gr.Pay Revised Pay Gr.Pay

Typist Grade I 5200 - 20200 PB 1 2400 Govt.Lr.No.35477/PC/ 2011 -

1 Fin Dt.18.8.2011 &
Govt.Lr.No.10604/CMPC/ 13-
1 Fin t.07.03.2013
5200 - 20200 PB 1 2400 5200 - 20200 PB 1 2800 G.O.Ms.No.243 Fin (PC)
22.07.2013
w.e.f. 01.01.2006
M.B. 01.04.2013
Driver 5200 - 20200 PB 1 2000 5200 - 20200 PB 1 2400 G.O.Ms.No.65 Fin (PC)
26.02.2011
w.e.f. 01.01.2006
M.B. 01.03.2011
Record Asst 5200 - 20200 PB 1 2000 5200 - 20200 PB 1 2400 G.O.Ms.No.63 Fin (PC)
26.02.2011
w.e.f. 01.01.2006
Lab Assistant 5200 - 20200 PB 1 1900 5200 - 20200 PB 1 2400 M.B. 01.03.2011

5200 - 20200 PB 1 2000

Dy.Agrl. Officer 9300 - 34800 PB 2 4400 9300 - 34800 PB 2 4700 G.O.Ms.No.257 Fin (PC)
26.08.2010
w.e.f. 01.01.2006
Depot Manager Gr I 9300 - 34800 PB 2 4300 9300 - 34800 PB 2 4800 M.B. 01.08.2010

Depot Manager Gr 2 5200 - 20200 PB 1 2400 5200 - 20200 PB 1 2800 G.O.Ms.No.248 Fin (PC)
22.07.2013
w.e.f. 01.01.2006
Depot Manager Gr 3 5200 - 20200 PB 1 2000 5200 - 20200 PB 1 2400 M.B. 01.04.2013

Asst.Agrl. Officer 5200 - 20200 PB 1 2400 5200 - 20200 PB 1 2800 G.O.Ms.No.258 Fin (PC)
26.08.2010
w.e.f. 01.01.2006
M.B. 01.08.2010
 Selection Grade and Spl.Grade T.N. Revised Scale of pay Rules 1989
( G.O.304 FIN(PC) Dept 28.03.1990)
Ordinary Scale Selection Grade Special Grade

750 - 12 - 870 - 15 - 945 800 - 15 - 1010 -20 - 1150 825 - 15 - 900 - 20 - 1150

775 - 12 - 835 - 15 - 1030 825 - 15 - 900 - 20 - 1150 950 - 20 - 1150 - 25 - 1500

800 - 15 - 1010 -20 - 1150 950 - 20 - 1150 - 25 - 1500 975 - 25 -1150 - 30 - 1660

825 - 15 - 900 - 20 - 1150 950 - 20 - 1150 - 25 - 1500 975 - 25 -1150 - 30 - 1660

950 - 20 - 1150 - 25 - 1500 1200 - 30 -1560 - 40 - 2040 1320 - 30 -1560 - 40 - 2040

975 - 25 -1150 - 30 - 1660 1200 - 30 -1560 - 40 - 2040 1320 - 30 -1560 - 40 - 2040

1100 - 25 -1150 - 30 - 1660 1320 - 30 -1560 - 40 - 2040 1350 - 30 -1440 - 40 - 1800 - 50 - 2200

1200 - 30 -1560 - 40 - 2040 1400 - 50 - 2300 - 60 - 2600 1640 - 60 -2600 - 75 - 2900

1320 - 30 -1560 - 40 - 2040 1400 - 50 - 2300 - 60 - 2600 1640 - 60 -2600 - 75 - 2900

1350 - 30 -1440 - 40 - 1800 - 50 - 2200 1600 - 50 -2300 - 60 - 2600 1820 - 60 -2300 - 75 - 3200

1400 - 40 -1600 - 50 - 2300 - 60 - 2600 1640 - 60 -2600 - 75 - 2900 2000 - 60 -2300 - 75 - 3200

1600 - 50 -2300 - 60 - 2600 2000 - 60 -2300 - 75 - 3200 2200 - 75 -2800 - 100 - 4000

1640 - 60 -2600 - 75 - 2900 2000 - 60 -2300 - 75 - 3200 2200 - 75 -2800 - 100 - 4000

1820 - 60 -2300 - 75 - 3200 2200 - 75 -2800 - 100 - 4000 2500 - 75 -2800 - 100 - 4200

2000 - 60 -2300 - 75 - 3200 2200 - 75 -2800 - 100 - 4000 2500 - 75 -2800 - 100 - 4200

2000 - 60 -2300 - 75 - 3200 - 100 - 3500 2500 - 75 -2800 - 100 - 4200 3000 - 100 -3500 - 125 - 4000

2200 - 75 -2800 - 100 - 4000 2500 - 75 -2800 - 100 - 4200 3000 - 100 -3500 - 125 - 4000

2500 - 75 -2800 - 100 - 4200 3000 - 100 -3500 - 125 - 4000 3700 - 125 -4700 - 150 - 5000
1700-60-2480-75-3005 2000 - 60 -2300 - 75 - 3200 2200 - 75 -2800 - 100 - 4000
(Superintendent)
(G.O.538 Finance (CMPC) Department Dt.27.11.2000) and G.O.Ms.No.15 Finance (CMPC) Dt.12.01.2001 )

Group Scale range

A Rs.3000 & above
B Rs.1640 - 2999
C Rs.775 - 1639
D Below Rs.775
G.O.Ms.No.253 P &A.R. Dt.24.05.1990
RC with SSLC qualification be Rs.799 in Rs.775-12-835-15-1030 and Graduate JA/ Typist for a higher start of
Pay at two stages above the minimum of the Scale of pay of Rs.975- 25 -1150 - 1660 ( ie) Rs.1025
(G.O.Ms.No.915 Finance (PC ) Dt.17.08.1989)
 Selection Grade and Spl.Grade T.N. Revised Scale of pay Rules 1998
( G.O.162 FIN(PC) Dept .13.4.98 )
Ordinary Scale Selection Grade Special Grade

2550 - 55 - 2660 - 60 - 3200 2650 - 65 - 3300 - 70 - 4000 2750 - 70 - 3800 - 75 - 4400

2610 - 60 - 3150 - 65 - 3540 2750 - 70 - 3800 - 75 - 4400 3050 - 75 - 3950 - 80 - 4590

2650 - 65 - 3300 - 70 - 4000 3050 - 75 - 3950 - 80 - 4590 3200 - 85 - 4900

2750 - 70 - 3800 - 75 - 4400 3050 - 75 - 3950 - 80 - 4590 3200 - 85 - 4900

3050 - 75 - 3950 - 80 - 4590 4000 -100 - 6000 4300 -100 - 6000

3200 - 85 - 4900 4000 -100 - 6000 4300 -100 - 6000

3625 - 85 - 4900 4300 -100 - 6000 4500 -125 - 7000

4000 -100 - 6000 5000 -150 - 8000 5500 -175 - 9000

4300 -100 - 6000 5000 -150 - 8000 5500 -175 - 9000

4500 -125 - 7000 5300 -150 - 8300 5900 -200 - 9900

5000 -150 - 8000 5500 -175 - 9000 6500 -200 - 10500

5300 -150 - 8300 6500 -200 - 10500 8000 -275 - 13500

5500 -175 - 9000 6500 -200 - 10500 8000 -275 - 13500

5900 -200 - 9900 8000 -275 - 13500 9100 -275 - 14050

6500 -200 - 10500 8000 -275 - 13500 9100 -275 - 14050

6500 -200 - 11000 9100 -275 - 14050 10000 -325 - 15200

8000 -275 - 13500 9100 -275 - 14050 10000 -325 - 15200

9100 -275 - 14050 10000 -325 - 15200 12000 -375 - 16500

10000 -325 - 15200 Group Scale range

12000 -375 - 16500 A Rs.10,000 & above

12750 -375 - 16500 B Rs.5500 - 9999

14300 -400 - 18300 C Rs.2610-5499

15000 -400 - 18600 D Below Rs.2620

16400 -450 - 20000
G.O.Ms.No.160 P &A.R. Dt.30.7.1998
17400 -500 - 21900
5700-175-9200
(Supdt) w.e.f.01.01.1998 to 6500 -200 - 10500 8000 -275 - 13500
11.12.2007)
(G.O.538 Finance (CMPC) Dept Dt.27.11.2000) and G.O.Ms.No.15 Finance (CMPC) Dt.12.01.2001 )
7000 - 225 - 11500
7500 - 250 - 12000 8000 - 275 - 13500
(Supdt w.e.f.12.12.2007))
Govt.Lr.No.45113/PC/2009-1 Finance Dt.17.08.2009)
RC with SSLC qualification be Rs. 2730 in Rs.2650 - 65 - 3300 - 70 - 4000 , and Graduate JA/ Typist for a
higher start of Pay at two stages above the minimum of the Scale of pay of Rs3200 - 85 - 4900 ( ie)
Rs.3370 (G.O.Ms.No.321 Finance (PC ) Dt.02.07.1998)
 Revised Selection Grade and Special Grade Scales of Pay w.r.t OMC
( Govt.Lr.No. 63305/ PC/ 2010-1 Finance Dt.08.11.2010 )
S.No Ordinary Grade Selection Grade Special Grade
GP GP GP
1 4800 - 10000 1300 4800 - 10000 1650 5200 - 20200 1800

2 4800 - 10000 1400 5200 - 20200 1800 5200 - 20200 1900

3 4800 - 10000 1650 5200 - 20200 1900 5200 - 20200 2000

4 5200 - 20200 1800 5200 - 20200 1900 5200 - 20200 2000

5 5200 - 20200 1900 5200 - 20200 2400 5200 - 20200 2600

6 5200 - 20200 2000 5200 - 20200 2400 5200 - 20200 2600

7 5200 - 20200 2200 5200 - 20200 2600 5200 - 20200 2800

8 5200 - 20200 2400 9300 - 34800 4200 9300 - 34800 4400

9 5200 - 20200 2600 9300 - 34800 4200 9300 - 34800 4400

10 5200 - 20200 2800 9300 - 34800 4300 9300 - 34800 4500

11 9300 - 34800 4200 9300 - 34800 4400 9300 - 34800 4600

12 9300 - 34800 4300 9300 - 34800 4600 15600 - 39100 5400

13 9300 - 34800 4400 9300 - 34800 4600 15600 - 39100 5400

14 9300 - 34800 4450 9300 - 34800 4600 15600 - 39100 5400

15 9300 - 34800 4500 15600 - 39100 5400 15600 - 39100 5700

16 9300 - 34800 4600 15600 - 39100 5400 15600 - 39100 5700

17 9300 - 34800 4700 15600 - 39100 5700 15600 - 39100 6600

18 15600 - 39100 5400 15600 - 39100 6000 15600 - 39100 6600

19 15600 - 39100 5700 15600 - 39100 6000 15600 - 39100 7600

The above selection Grade / Special Grade scale of pay indicated above takes notional effect from
01.01.2006 with monetary benefit from 01.01.2007 and is applicable only to employees awarded
Selection Grade / Special Grade prior to 01.01.2006 and employees who have opted for
revised scale of pay on a subsequent date after 01.01.2006 i.e. on date of Selection Grade /
Special Grade and in whose cases their Ordinary grade scale of pay have been revised further
based on the recommendations of One Man Commission / further Government orders

20 9300 - 34800 4800 15600 - 39100 5700 15600 - 39100 6600

21 9300 - 34800 4900 15600 - 39100 5700 15600 - 39100 6600

( Govt.Lr.No. 63305/ PC/ 2010-5 Finance Dt.30.11.2010 )
SG / Spl.Grade shall be continued in the revised pay scales to employees drawing the GP from
Rs.1300 to Rs.6000 ( Para 6 of G.O.Ms.No.234 Finance (PC) Dt.01.06.2009)
 LIST OF LEVELS OF PAY
[REGULAR GOVERNMENT EMPLOYEES]

Sl. Existing Scales of Pay Revised Levels of Pay

Group
No.
Pay Band Grade Pay Level Minimum - Maximum
[1] [2] [3] [4] [5] [6] [7]

1 D PB-1A Rs.4800-10000 1300 1 15700 - 50000

2 C 1400 2 15900 - 50400
3 C 1650 3 16600 - 52400
4 C PB-1 Rs.5200-20200 1800 4 18000 - 56900
5 C 1900 5 18200 - 57900
6 C 2000 6 18500 - 58600
7 C 2200 7 19000 - 60300
8 C 2400 8 19500 - 62000
9 C 2600 9 20000 - 63600
10 C 2800 10 20600 - 65500
11 C PB-2 Rs.9300-34800 4200 11 35400 - 112400
12 C 4300 12 35600 - 112800
13 B 4400 13 35900 - 113500
14 B 4450 14 36000 - 114000
15 B 4500 15 36200 - 114800
16 B 4600 16 36400 - 115700
17 B 4700 17 36700 - 116200
18 B 4800 18 36900 - 116600
19 B 4900 19 37200 - 117600
20 B 5100 20 37700 - 119500
21 B PB-3 Rs.15600-39100 5200 21 55500 - 175700
22 B 5400 22 56100 - 177500
23 B 5700 23 56900 - 180500
24 B 6000 24 57700 - 182400
25 A 6600 25 59300 - 187700
26 A 7600 26 61900 - 196700
27 A 7700 27 62200 - 197200
28 A PB-4 Rs.37400-67000 8700 28 123100 - 215900
29 A 8800 29 123400 - 216300
30 A 8900 30 123600 - 216600
31 A 9500 31 125200 - 219800

32 A 10000 32 128900 - 225000

 Salient Features of The TN Revised Pay Rules 2017
( G.O.Ms.No.303 Finance (PC) Dt. 11.10.2017)
NEW PAY STRUCTURE:
The existing system of Pay Bands and Grade Pay applicable to State Government
employees and teachers including employees of local bodies shall be replaced by
new system of level based Pay Matrix in a manner similar to that adopted by the
Government of India for its employees. Accordingly, Pay Matrix as in Schedule-III
and Schedule-IV of the Tamil Nadu Revised Pay Rules, 2017 shall replace the
existing system ofPay Bands and Grade Pay. The Pay Matrix shall comprise of
two dimensionsviz. horizontal range and vertical range:

(i) In the ‘Horizontal Range’, level corresponds to a functional role in the

hierarchy and has been assigned level numbers 1, 2, 3 and so on, till 32. The
level numbers correspond to Grade Pays in the existing system. Movement from
one level to a higher level would take place due to movement to a higher
functional role, including that due to promotion.

(ii) In the ‘Vertical Range’, each step denotes ‘pay progression’ within that level,
and indicates the steps of annual financial progression of three percent in each
level, corresponding to one increment. Movement along vertical range arises due
to sanction of annual increment or grant of Selection Grade/Special Grade /
stagnation / bonus increment.

Schedule-I and Schedule-II of the Tamil Nadu Revised Pay Rules, 2017 indicate
the pay levels for Government employees on time scales of pay and employees on
special time scales of pay respectively corresponding to their grade pay under the
existing system. Schedule-III and Schedule IV contain the Pay Matrix for
employees on time scales of pay and employees on special time scales of pay
respectively.

In the Pay Matrix, the minimum pay at Level-1 is Rs.15,700 and maximum pay
at Level-32 is Rs.2,25,000 in respect of employees on time scale of pay.

FITMENT AND FIXATION OF PAY :

Fitment factor of 2.57 shall be applied uniformly to all employees while fixing
pay of existing employees in the pay matrix, irrespective of their present grade
pays or corresponding new levels. Pay plus grade pay of an employee at any level
as on 1-1-2016 (Pay in the Pay Band + Grade Pay) shall be multiplied by a factor
of 2.57 for the purpose of fixing the pay in the pay matrix.

SELECTION GRADE AND SPECIAL GRADE SCALES OF PAY :

The existing scheme of providing two increments for Selection Grade / Special
Grade on completion of 10/20 years of service shall be continued in the revised
pay structure also for employees holding posts in Level-1 [Employees holding the
Ordinary Grade Posts in the existing Grade Pay Rs.1300/-] upto Level-23
[Employees holding the Ordinary Grade Posts in the existing Grade Pay Rs.5700/-
]. Accordingly, such employees moving to Selection Grade/ Special Grade on or
after 1-1-2016 shall be granted two increments in the same Level in Pay Matrix
on that date.
STAGNATION INCREMENT AND BONUS INCREMENT:
In the revised pay structure, the existing concession of stagnation increment and
bonus increment shall be continued as follows.-
(a) In the case of employees drawing Pay in the Level-24 and above on completion
of every 10 years of service, they shall be granted with one increment at the rate
of 3% of basic pay in the same Level as stagnation increment.

(b) In the case of employees who have completed 30 years of continuous service
in the same post, they shall be granted one bonus increment at the rate of 3% of
basic pay in the same Level.
(c) In respect of employees stagnating at the maximum of the existing Pay Band
for more than two years as on 1-1-2016, one increment in the applicable Level in
the Pay Matrix shall be granted on 1-1-2016 for every two completed years of
stagnation at the maximum of the said Pay Band. Grant of additional
increment(s) shall be subject to condition that the pay arrived at after grant of
such increment does not exceed the maximum of the applicable Level in the Pay
Matrix.

Definition- In these rules, unless the context otherwise requires:

(i) “existing basic pay” means pay drawn in the prescribed Pay Band including
Grade Pay on the date of migration to revised pay structure opted by a
Government employee under rule 6, but does not include any other type of pay
like “special pay”, “personal pay” etc.
Provided that for existing directly recruited Assistants / Accountants in the Tamil
Nadu Ministerial Service drawing personal pay of rupees sixty under the existing
pay structure on the date of coming into force of these rules, existing basic pay
shall include such personal pay.
(ii) “existing Pay Band and Grade Pay” in relation to a Government employee
means the Pay Band and the Grade Pay applicable to the post held by the
Government employee, whether in a substantive capacity or in officiating
capacity, on the date of migration to revised pay structure opted by him under
rule 6,;
(iii) “existing pay structure” in relation to a Government employee means the
present system of Pay Band and Grade Pay applicable to the post held by the
Government employee as on the date immediately prior to the coming into force
of these rules whether in a substantive or officiating capacity.

The expressions “existing basic pay”, and “existing Pay Band and Grade Pay”,
in respect of a Government employee who on the 1st day of January, 2016 was
on deputation or on leave or on foreign service, or who would have on that date
officiated in one or more lower posts but for his officiating in a higher post, shall
mean such basic pay, Pay Band and Grade Pay in relation to the post which he
would have held but for his being on deputation or on leave or on foreign service
or officiating in higher post, as the case may be;
 (iv) “Pay Matrix” means Matrix specified in Schedule-III and IV, with Levels of
pay arranged in vertical cells as assigned to corresponding existing Pay Band and
Grade Pay;

(v) “Level” in the Pay Matrix shall mean the Level corresponding to the existing
Pay Band and Grade Pay specified in the Schedule-III and IV;

(vi) “pay in the Level” means pay drawn in the appropriate Cell of the Level as
specified in the Pay Matrix;

(vii) “revised pay structure” in relation to a post means the Pay Matrix and the
Levels specified therein corresponding to the existing Pay Band and Grade Pay of
the post unless a different revised Level is notified separately for that post;

(viii) “basic pay in the revised pay structure” means the pay drawn in the
prescribed Level in the Pay Matrix but does not include any other type of pay like
special pay/personal pay, etc; and

Level of posts–
The Level of posts shall be determined in accordance with the various Levels as
assigned to the corresponding existing Pay Band and Grade Pay as specified in
the Pay Matrix.
Date of migration of existing employees to Revised Pay Structure and exercising
of option:
(1) An existing employee shall have the option of determining the date of
migration to revised pay structure by electing (a) to migrate to the revised pay
structure with effect from 1.1.2016 or (b) to continue to draw pay in the existing
pay structure until the date on which he earns his next or any subsequent
increment in the existing pay structure or until he vacates his post or ceases to
draw pay in that pay structure and to migrate to the revised pay structure on
such date; or (c) to migrate to the revised pay structure from the date of
promotion between 1-1-2016 and the date of notification of these rules.

(ii) in the case of a Government employee who is under suspension on that date,
the option may be exercised within three months of the date of his return to duty
if that date is later than the date prescribed in this sub-rule.

(iv) in the case of a Government employee who has died on or after 1st January,
2016, he shall be deemed to have opted for the revised pay structure on and from
the 1st day of January, 2016 or such later date as is financially advantageous to
their dependents and necessary action for fixation of pay shall be taken up by
the Head of Office.
If a Government employee does not exercise his option in writing within the time
specified in sub-rule (2) above, such Government employee shall be deemed to
have opted to migrate to the revised pay structure with effect from the 1st day of
January, 2016 or the date of subsequent order as the case may be.

The option once exercised shall be final and thereafter, pay of the Government
employee shall be fixed in the revised pay structure with effect from the date of
migration to the revised pay structure opted or deemed to have opted by him
under these rules.
 The aforesaid option shall not be admissible to any person appointed to a post for
the first time in Government service after the date of issue of notification and he
shall be allowed pay only in the revised pay structure.

Fixation of pay in the revised pay structure at the time of migration:-

the pay in the applicable Level in the Pay Matrix shall be the pay obtained by
multiplying the existing basic pay by a factor of 2.57, rounded off to the nearest
rupee and the figure so arrived at shall be located in the respective Level in the
Pay Matrix and if such an identical figure corresponds to any Cell in the
applicable Level of the Pay Matrix, the same shall be the pay, and if no such Cell
is available in the applicable Level, the pay shall be fixed at the immediate next
higher Cell in that applicable Level of the Pay Matrix. (Illustration-I – See
Schedule-V)

if the minimum pay or the first Cell in the applicable Level is more than the
amount arrived at as per sub-clause (i) above, the pay shall be fixed at minimum
pay or the first Cell of that applicable Level. (Illustration-II – See Schedule-V)

(2) Where in fixation of pay, the pay of Government employees drawing pay at
two or more stages in the existing Pay Band and Grade Pay or scale, as the case
may be, get fixed at same Cell in the applicable Level in the Pay Matrix, one
additional increment shall be given for every two stages bunched and the pay of
Government employee drawing higher pay in existing pay structure shall be fixed
at the next vertical Cell in the applicable Level.

For this purpose, the pay drawn by two Government employees in a given Pay
Band and Grade Pay or scale where the higher pay is at least 3 percent more
than the lower pay shall constitute two stages. Employees drawing pay where the
difference is less than 3 percent shall not be entitled for this benefit.

(3) If by stepping up of the pay as above, the pay of a Government employee gets
fixed at a stage in the revised pay structure which is higher than the stage in the
revised pay structure at which the pay of a Government employee who was
drawing pay at the next higher stage or stages in the same existing pay structure
gets fixed, the pay of the latter shall also be stepped up to the extent by which it
falls short of that of the former.

(5) If a Government employee was under reduction of pay or stoppage of

increment as a penalty on the 1st January 2016, his pay shall be fixed in the
revised pay structure on the basis of emoluments he drew on the 1st January
2016 and he shall continue to draw the pay so fixed in the revised scale till the
expiry of the period of penalty. His pay in the revised scale shall be refixed
immediately following the date of expiry of the period of penalty with reference to
the emoluments which he would have drawn on the 1st January, 2016 taking
the fact into consideration whether the penalty awarded is with or without
cumulative effect.
Fixation of pay of employees appointed first time in Government by direct
recruitment or otherwise on or after 1st day of January, 2016-
Notwithstanding the provisions of rule 6, pay of an employee appointed to
Government service for first time by direct recruitment or otherwise on or after
1st January 2016 shall be fixed, with effect from the date of appointment, at the
minimum pay or the first Cell in the respective Level applicable to the post to
which such employees are appointed:
Provided that where the existing emoluments of such employee is higher than
such minimum pay or the first cell, the difference shall be paid as personal pay
to be absorbed in subsequent increments in pay.
existing emoluments” means the sum of (i) basic pay excluding personal
pay/special pay, if any and (ii) dearness allowance on the date of his
appointment.
Personal pay to be absorbed in subsequent increments in pay means that no
further increments shall be sanctioned till the increments due become greater
than the personal pay, and thereafter, increments due shall be paid and personal
pay shall be discontinued.
Increments in Pay Matrix
The increment shall be effected by moving vertically down along the applicable
Level by one cell from the existing cell of pay in the pay matrix . (Illustration–III -
see Schedule-V).
 Illustration I (see Rule 7 (1)(i))
A Junior Assistant is presently PAY MATRIX
drawing a Basic Pay of ₹12,560 in GP 2400
Grade Pay 1900 2000 2200 2400 2600
[Pay in the PB ₹10,160 + GP ₹2,400 =
Levels / Pay
₹12,560]. For Normal Fitment, his/her Basic Progression Level 5 Level 6 Level 7 Level 8 Level 9
Pay will first be multiplied by a factor of 2.57 1 18200 18500 19000 19500 20000
and then rounded-off to the nearest Rupee i.e.
2 18700 19100 19600 20100 20600
12560 x 2.57 = 32,279.20, which will be
3 19300 19700 20200 20700 21200
rounded-off to ₹32,279. He/She will then be
4 19900 20300 20800 21300 21800
placed in
the Pay Matrix in the Level 5 20500 20900 21400 21900 22500
corresponding to GP 2400 (Level-8 in this 6 21100 21500 22000 22600 23200
case) in a cell either equal to or next higher to 7 21700 22100 22700 23300 23900
₹32,279. 8 22400 22800 23400 24000 24600
Accordingly, his/her salary will be fixed at 9 23100 23500 24100 24700 25300
₹33,200 as shown below:
10 23800 24200 24800 25400 26100
11 24500 24900 25500 26200 26900
1. Existing Pay Band : PB-1 12 25200 25600 26300 27000 27700
2. Existing Grade Pay : ` 2400 13 26000 26400 27100 27800 28500
3. Existing Pay in PB : ` 10,160 14 26800 27200 27900 28600 29400
15 27600 28000 28700 29500 30300
4. Existing Basic Pay : ` 12,560 (A)
16 28400 28800 29600 30400 31200
5. Pay after multiplication by : ` 32,279.20
17 29300 29700 30500 31300 32100
a fitment factor of 2.57 : (rounded off to
12560 x 2.57 = 32279) 18 30200 30600 31400 32200 33100

6. Level corresponding to : Level 8 19 31100 31500 32300 33200 34100

GP 2400 20 32000 32400 33300 34200 35100
7. Revised Pay in Pay : ` 33,200 (B) 21 33000 33400 34300 35200 36200
Matrix (either equal to or next higher to ` 32279 in 22 34000 34400 35300 36300 37300
Level 8) :
 Illustration-II (see Rule 7 (1)(ii))
An Additional Director is presently drawing PAY MATRIX
a Basic Pay of ₹53,590 (Pay in the Pay Band
Grade Pay
₹44790 + Grade Pay ₹8800 = ₹53590). 8700 8800 8900 9500 10000
Levels /
After multiplying progPaY k,
₹53,590 with 2.57, a figure of n Level 28 Level 29 Level 30 Level 31 Level 32

₹1,37,726.30 is arrived at. This is

rounded off to ₹1,37,726. 1 123100 123400 123600 125200 128900
The level corresponding to GP 8800 is Level 2 126800 127100 127300 129000 132800
29, as may be seen from Table, which gives
the full correspondence between existing 3 130600 130900 131100 132900 136800

Grade Pay and the new Levels being 4 134500 134800 135000 136900 140900
proposed.
5 138500 138800 139100 141000 145100
In the column for Level 29, the figure equal to
or higher than ₹1,37,726 is ₹1,38,800. 6 142700 143000 143300 145200 149500
Hence the pay of Additional Director will be 7 147000 147300 147600 149600 154000
fixed at ₹1,38,800 in level 29 in the new pay
matrix as shown below: 8 151400 151700 152000 154100 158600

9 155900 156300 156600 158700 163400

10 160600 161000 161300 163500 168300

11 165400 165800 166100 168400 173300

12 170400 170800 171100 173500 178500

1. Existing Pay Band : PB-4
13 175500 175900 176200 178700 183900
2. Existing Grade Pay : ` 8800
14 180800 181200 181500 184100 189400
3. Existing Pay in PB : ` 44,790
15 186200 186600 186900 189600 195100
4. Existing Basic Pay : ` 53,590 (A)
16 191800 192200 192500 195300 201000
5. Pay after multiplication by : ` 1,37,726.30
a fitment factor of 2.57 : (rounded off to 17 197600 198000 198300 201200 207000
137726 x 2.57 = 1,37,726)
18 203500 203900 204200 207200 213200
6. Level corresponding to : Level 29
GP 8800 19 209600 210000 210300 213400 219600

7. Revised Pay in Pay : ` 1,38,800

Matrix (either equal to or (B)
next higher to ` 137726 in Level -29) :
 Illustration-III (see Rule 9)

PAY MATRIX
Example-1: A Junior Assistant, who,
Grade Pay 2400 2600 2800 4200 4300
after having been fixed in the Pay Matrix, is
Levels / Pay Level Level Level Level Level
drawing a Basic Pay of ₹32,200 in Level 8. Progression
8 9 10 11 12
When he gets an annual increment on 1st of
1 19500 20000 20600 35400 35600
July, he will just move one stage down in the
2 20100 20600 21200 36500 36700
same Level. Hence, after
increment, the pay will be 3 20700 21200 21800 37600 37800
₹33,200. 4 21300 21800 22500 38700 38900
5 21900 22500 23200 39900 40100
Example-2: An employee in the Basic Pay 6 22600 23200 23900 41100 41300
of ₹28,500 in Level 7 23300 23900 24600 42300 42500
10 will move vertically down the same Level
8 24000 24600 25300 43600 43800
in the cells and on grant of increment, his
9 24700 25300 26100 44900 45100
Basic Pay will be ₹29,400.
10 25400 26100 26900 46200 46500
Example-3: An employee in the Basic Pay 11 26200 26900 27700 47600 47900
of ₹55,200 in Level 12 27000 27700 28500 49000 49300
11 will move vertically down the same Level 13 27800 28500 29400 50500 50800
in the cells and on grant of increment, his 14 28600 29400 30300 52000 52300
Basic Pay will be ₹56,900. 15 29500 30300 31200 53600 53900
16 30400 31200 32100 55200 55500
17 31300 32100 33100 56900 57200
18 32200 33100 34100 58600 58900
19 33200 34100 35100 60400 60700
20 34200 35100 36200 62200 62500
21 35200 36200 37300 64100 64400
22 36300 37300 38400 66000 66300
 Illustration-IV (see Rule 11(3))
PB-1A PB-3 Rs.15600-
Sl. Pay Band and Grade Pay or Rs.4800-10000 39100 G.P.
No. scale G.P. Rs.1300 Rs.7600

[1] [2] [3] [4]

1. Maximum of the applicable Pay 11300 46700
Band and Grade Pay
2. Date on which pay fixed at 1/7/2013 1/4/2012
maximum of the applicable Pay
Band and Grade Pay

3. Revised Pay in the applicable 29300 122600

Level in the new Pay Matrix

4. No. of years completed at 2 years and 6 3 year and 9

maximum of the applicable Pay months months
Band and Grade Pay as on
01.01.2016

5. No. of increment(s) to be 1 1
granted on 01.01.2016

6. Revised Pay after grant of 30200 126300

increment on 01.01.2016

7. Date of Next Increment in the 1/7/2016 1/4/2016

applicable Level in the new Pay
Matrix

***
 PAY MATRIX
[FOR REGULAR GOVERNMENT EMPLOYEES]
Pay Band PB-1A Rs.4800-10000 PB-1 Rs.5200-20200

Grade Pay 1300 1400 1650 1800 1900 2000 2200 2400 2600 2800

Level 1 2 3 4 5 6 7 8 9 10
1 15700 15900 16600 18000 18200 18500 19000 19500 20000 20600
2 16200 16400 17100 18500 18700 19100 19600 20100 20600 21200
3 16700 16900 17600 19100 19300 19700 20200 20700 21200 21800
4 17200 17400 18100 19700 19900 20300 20800 21300 21800 22500
5 17700 17900 18600 20300 20500 20900 21400 21900 22500 23200
6 18200 18400 19200 20900 21100 21500 22000 22600 23200 23900
7 18700 19000 19800 21500 21700 22100 22700 23300 23900 24600
8 19300 19600 20400 22100 22400 22800 23400 24000 24600 25300
9 19900 20200 21000 22800 23100 23500 24100 24700 25300 26100
10 20500 20800 21600 23500 23800 24200 24800 25400 26100 26900
11 21100 21400 22200 24200 24500 24900 25500 26200 26900 27700
12 21700 22000 22900 24900 25200 25600 26300 27000 27700 28500
13 22400 22700 23600 25600 26000 26400 27100 27800 28500 29400
14 23100 23400 24300 26400 26800 27200 27900 28600 29400 30300
15 23800 24100 25000 27200 27600 28000 28700 29500 30300 31200
16 24500 24800 25800 28000 28400 28800 29600 30400 31200 32100
17 25200 25500 26600 28800 29300 29700 30500 31300 32100 33100
18 26000 26300 27400 29700 30200 30600 31400 32200 33100 34100
19 26800 27100 28200 30600 31100 31500 32300 33200 34100 35100
20 27600 27900 29000 31500 32000 32400 33300 34200 35100 36200
21 28400 28700 29900 32400 33000 33400 34300 35200 36200 37300
22 29300 29600 30800 33400 34000 34400 35300 36300 37300 38400
23 30200 30500 31700 34400 35000 35400 36400 37400 38400 39600
24 31100 31400 32700 35400 36100 36500 37500 38500 39600 40800
25 32000 32300 33700 36500 37200 37600 38600 39700 40800 42000
26 33000 33300 34700 37600 38300 38700 39800 40900 42000 43300
27 34000 34300 35700 38700 39400 39900 41000 42100 43300 44600
28 35000 35300 36800 39900 40600 41100 42200 43400 44600 45900
29 36100 36400 37900 41100 41800 42300 43500 44700 45900 47300
30 37200 37500 39000 42300 43100 43600 44800 46000 47300 48700
31 38300 38600 40200 43600 44400 44900 46100 47400 48700 50200
32 39400 39800 41400 44900 45700 46200 47500 48800 50200 51700
33 40600 41000 42600 46200 47100 47600 48900 50300 51700 53300
34 41800 42200 43900 47600 48500 49000 50400 51800 53300 54900
35 43100 43500 45200 49000 50000 50500 51900 53400 54900 56500
36 44400 44800 46600 50500 51500 52000 53500 55000 56500 58200
37 45700 46100 48000 52000 53000 53600 55100 56700 58200 59900
38 47100 47500 49400 53600 54600 55200 56800 58400 59900 61700
39 48500 48900 50900 55200 56200 56900 58500 60200 61700 63600
40 50000 50400 52400 56900 57900 58600 60300 62000 63600 65500
 PAY MATRIX
[FOR REGULAR GOVERNMENT EMPLOYEES]
Pay Band PB-2 Rs.9300-34800
Grade Pay 4200 4300 4400 4450 4500 4600 4700 4800 4900 5100
Level 11 12 13 14 15 16 17 18 19 20
1 35400 35600 35900 36000 36200 36400 36700 36900 37200 37700
2 36500 36700 37000 37100 37300 37500 37800 38000 38300 38800
3 37600 37800 38100 38200 38400 38600 38900 39100 39400 40000
4 38700 38900 39200 39300 39600 39800 40100 40300 40600 41200
5 39900 40100 40400 40500 40800 41000 41300 41500 41800 42400
6 41100 41300 41600 41700 42000 42200 42500 42700 43100 43700
7 42300 42500 42800 43000 43300 43500 43800 44000 44400 45000
8 43600 43800 44100 44300 44600 44800 45100 45300 45700 46400
9 44900 45100 45400 45600 45900 46100 46500 46700 47100 47800
10 46200 46500 46800 47000 47300 47500 47900 48100 48500 49200
11 47600 47900 48200 48400 48700 48900 49300 49500 50000 50700
12 49000 49300 49600 49900 50200 50400 50800 51000 51500 52200
13 50500 50800 51100 51400 51700 51900 52300 52500 53000 53800
14 52000 52300 52600 52900 53300 53500 53900 54100 54600 55400
15 53600 53900 54200 54500 54900 55100 55500 55700 56200 57100
16 55200 55500 55800 56100 56500 56800 57200 57400 57900 58800
17 56900 57200 57500 57800 58200 58500 58900 59100 59600 60600
18 58600 58900 59200 59500 59900 60300 60700 60900 61400 62400
19 60400 60700 61000 61300 61700 62100 62500 62700 63200 64300
20 62200 62500 62800 63100 63600 64000 64400 64600 65100 66200
21 64100 64400 64700 65000 65500 65900 66300 66500 67100 68200
22 66000 66300 66600 67000 67500 67900 68300 68500 69100 70200
23 68000 68300 68600 69000 69500 69900 70300 70600 71200 72300
24 70000 70300 70700 71100 71600 72000 72400 72700 73300 74500
25 72100 72400 72800 73200 73700 74200 74600 74900 75500 76700
26 74300 74600 75000 75400 75900 76400 76800 77100 77800 79000
27 76500 76800 77300 77700 78200 78700 79100 79400 80100 81400
28 78800 79100 79600 80000 80500 81100 81500 81800 82500 83800
29 81200 81500 82000 82400 82900 83500 83900 84300 85000 86300
30 83600 83900 84500 84900 85400 86000 86400 86800 87600 88900
31 86100 86400 87000 87400 88000 88600 89000 89400 90200 91600
32 88700 89000 89600 90000 90600 91300 91700 92100 92900 94300
33 91400 91700 92300 92700 93300 94000 94500 94900 95700 97100
34 94100 94500 95100 95500 96100 96800 97300 97700 98600 100000
35 96900 97300 98000 98400 99000 99700 100200 100600 101600 103000
36 99800 100200 100900 101400 102000 102700 103200 103600 104600 106100
37 102800 103200 103900 104400 105100 105800 106300 106700 107700 109300
38 105900 106300 107000 107500 108300 109000 109500 109900 110900 112600
39 109100 109500 110200 110700 111500 112300 112800 113200 114200 116000
40 112400 112800 113500 114000 114800 115700 116200 116600 117600 119500
 PAY MATRIX
[FOR REGULAR GOVERNMENT EMPLOYEES]
Pay Band PB-3 Rs.15600-39100

Grade Pay 5200 5400 5700 6000 6600 7600 7700

Level 21 22 23 24 25 26 27
1 55500 56100 56900 57700 59300 61900 62200
2 57200 57800 58600 59400 61100 63800 64100
3 58900 59500 60400 61200 62900 65700 66000
4 60700 61300 62200 63000 64800 67700 68000
5 62500 63100 64100 64900 66700 69700 70000
6 64400 65000 66000 66800 68700 71800 72100
7 66300 67000 68000 68800 70800 74000 74300
8 68300 69000 70000 70900 72900 76200 76500
9 70300 71100 72100 73000 75100 78500 78800
10 72400 73200 74300 75200 77400 80900 81200
11 74600 75400 76500 77500 79700 83300 83600
12 76800 77700 78800 79800 82100 85800 86100
13 79100 80000 81200 82200 84600 88400 88700
14 81500 82400 83600 84700 87100 91100 91400
15 83900 84900 86100 87200 89700 93800 94100
16 86400 87400 88700 89800 92400 96600 96900
17 89000 90000 91400 92500 95200 99500 99800
18 91700 92700 94100 95300 98100 102500 102800
19 94500 95500 96900 98200 101000 105600 105900
20 97300 98400 99800 101100 104000 108800 109100
21 100200 101400 102800 104100 107100 112100 112400
22 103200 104400 105900 107200 110300 115500 115800
23 106300 107500 109100 110400 113600 119000 119300
24 109500 110700 112400 113700 117000 122600 122900
25 112800 114000 115800 117100 120500 126300 126600
26 116200 117400 119300 120600 124100 130100 130400
27 119700 120900 122900 124200 127800 134000 134300
28 123300 124500 126600 127900 131600 138000 138300
29 127000 128200 130400 131700 135500 142100 142400
30 130800 132000 134300 135700 139600 146400 146700
31 134700 136000 138300 139800 143800 150800 151100
32 138700 140100 142400 144000 148100 155300 155600
33 142900 144300 146700 148300 152500 160000 160300
34 147200 148600 151100 152700 157100 164800 165100
35 151600 153100 155600 157300 161800 169700 170100
36 156100 157700 160300 162000 166700 174800 175200
37 160800 162400 165100 166900 171700 180000 180500
38 165600 167300 170100 171900 176900 185400 185900
39 170600 172300 175200 177100 182200 191000 191500
40 175700 177500 180500 182400 187700 196700 197200
 PAY MATRIX
[FOR REGULAR GOVERNMENT EMPLOYEES]
Pay Band PB-4 Rs.37400-67000

Grade Pay 8700 8800 8900 9500 10000

Level 28 29 30 31 32

1 123100 123400 123600 125200 128900

2 126800 127100 127300 129000 132800

3 130600 130900 131100 132900 136800

4 134500 134800 135000 136900 140900

5 138500 138800 139100 141000 145100

6 142700 143000 143300 145200 149500

7 147000 147300 147600 149600 154000

8 151400 151700 152000 154100 158600

9 155900 156300 156600 158700 163400

10 160600 161000 161300 163500 168300

11 165400 165800 166100 168400 173300

12 170400 170800 171100 173500 178500

13 175500 175900 176200 178700 183900

14 180800 181200 181500 184100 189400

15 186200 186600 186900 189600 195100

16 191800 192200 192500 195300 201000

17 197600 198000 198300 201200 207000

18 203500 203900 204200 207200 213200

19 209600 210000 210300 213400 219600

20 215900 216300 216600 219800 225000

 Fixation of pay on promotion on or after 1st day of January, 2016
( G.O.Ms.No.311 Finance (PC) Dt. 23.10.2017)
The fixation of pay on promotion from one Level to another Level in the revised pay structure shall
be made in either of the following two methods as may be opted by Government employee under
eighth proviso of FR 22-B, namely: -

(a) on the date of promotion / appointment to the higher posts under clause (i) of the eighth
proviso of FR 22-B:
One increment shall be given in the Level from which the employee is promoted and he shall be
placed at a Cell equal to the figure so arrived at inthe Level of the post to which promoted and if no
such Cell is available in the Level to which promoted, he shall be placed at the next higher Cell in
that Level.

Example-I: For those who have been promoted from the lower Level, the fixation of pay in the
higher Level will depend on the pay they were already drawing in the lower Level. For instance, if a
person who was drawing Rs.31,300 in Level-8 gets a promotion to Level-10, his pay fixation shall be
as shown in Table :

PAY MATRIX
If a Junior Assistant drawing a Grade Pay 2400 2600 2800 4200 4300
Basic Pay of, say, Rs.31,300 in
Levels / Level Level Level Level Level
Level-8 is promoted to Assistant in Pay 8 9 10 11 12
Level-10, the steps for arriving at Progression
his pay on promotion as Assistant
1 19500 20000 20600 35400 35600
will be to first add one increment
within Level-8 to arrive atRs.32,200 , 2 20100 20600 21200 36500 36700

and then fix the pay at Rs.33,100 in 3 20700 21200 21800 37600 37800
Level-10 as Rs.33,100 is the 4 21300 21800 22500 38700 38900
nearest, next higher figure to 5 21900 22500 23200 39900 40100
Rs.32,200 in the column of figures 6 22600 23200 23900 41100 41300
for Level-10.
7 23300 23900 24600 42300 42500
8 24000 24600 25300 43600 43800
Step-1: After grant of one increment
in Level-8 the pay 9 24700 25300 26100 44900 45100

increases to Rs.32,200 in Level-8 10 25400 26100 26900 46200 46500

itself. 11 26200 26900 27700 47600 47900
12 27000 27700 28500 49000 49300
Step-2: Locate the equal or next 13 27800 28500 29400 50500 50800
higher amount in level 10 which in
14 28600 29400 30300 52000 52300
this case will be Rs.33,100. Hence,
15 29500 30300 31200 53600 53900
the new pay on promotion from
Level-8 to Level-10 will be fixed at 16 30400 31200 32100 55200 55500
Rs.33,100. 17 31300 32100 33100 56900 57200
18 32200 33100 34100 58600 58900
19 33200 34100 35100 60400 60700
20 34200 35100 36200 62200 62500

Example-II: If a person drawing a Basic Pay of, say, Rs.85,800 in Level-26 is promoted to Level-29,
the steps to arriving at his pay on promotion will be to first add one increment within Level-26 to
arrive at Rs.88,400, and then fix the pay at Rs.1,23,400 in Level-29 i.e. the minimum pay,i.e. the
first Cell in the applicable Level in the following manner:-

PAY MATRIX
Grade Pay 7600 7700 8700 8800
Levels / Pay Level Level Level Level
Progression 26 27 28 29
1.Existing Level :26 1 61900 62200 123100 123400
2.Basic Pay in Previous Level: Rs.85,800 2 63800 64100 126800 127100

3.Add one inct within Level-26: Rs.88,400 3 65700 66000 130600 130900
4.Promoted Level : 29 4 67700 68000 134500 134800
5. Equal to or next higher figure to Rs.88,400 5 69700 70000 138500 138800
in the column of figures for Level-29 or first 6 71800 72100 142700 143000
Cell in Level-29: Rs.1,23,400 7 74000 74300 147000 147300
8 76200 76500 151400 151700
9 78500 78800 155900 156300
10 80900 81200 160600 161000
11 83300 83600 165400 165800
12 85800 86100 170400 170800
13 88400 88700 175500 175900
14 91100 91400 180800 181200
15 93800 94100 186200 186600
16 96600 96900 191800 192200
17 99500 99800 197600 198000
18 102500 102800 203500 203900
19 105600 105900 209600 210000
20 108800 109100 215900 216300
b) Fixation of pay under clause (ii) of the eighth proviso under FR 22-B on the date of accrual
of increment in the lower post:
(i) His pay shall be initially fixed from the date of promotion / appointment to higher post till his
Date of Next Increment (DNI) in the lower post at the next higher Cell in the level of the higher post.
He shall draw this pay from the date of promotion till the date of re-fixation of pay on the Date of
Next Increment (DNI).
(ii) Government Servant shall have his pay re-fixed from the Date of his Next Increment accruing in
the Level of the lower post as follows: -
Two increments (one accrued on account of annual increment and the second accrued on account of
promotion / appointment to higher post) shall be granted in the lower post starting from the pay
last drawn in the lower post and he shall be placed, at a cell equal to the figure so arrived, in the
Level of the higher post; and if no such cell is available in the higher Level, he shall be placed at the
next higher cell in the Level of the higher post.

(A) If a Junior Assistant drawing a Basic Pay PAY MATRIX

of, say, Rs.31,300 inLevel-8 is promoted to Grade Pay 2400 2600 2800 4200
Assistant in Level-10, the steps for arriving at
Levels / Pay Level Level Level Level
his pay on promotion as Assistant under Progression 8 9 10 11
clause (ii) of the eighth proviso under FR 22-B
will be as follows from the date of promotion
1 19500 20000 20600 35400
till Date of Next Increment (DNI) in the Level of
the lower post i.e. Junior Assistant:- 2 20100 20600 21200 36500
3 20700 21200 21800 37600
4 21300 21800 22500 38700
5 21900 22500 23200 39900
1.Level in the revised pay structure. Level-8 6 22600 23200 23900 41100
7 23300 23900 24600 42300
2.Basic Pay in the revised pay 31,300 8 24000 24600 25300 43600
structure. 9 24700 25300 26100 44900
3.Granted promotion in Level-10 10 25400 26100 26900 46200
4.Pay in the promotional Level i.e. 32,100 11 26200 26900 27700 47600
Level-10 [nexthigher to Rs.31,300 in 12 27000 27700 28500 49000
Level-10]
Level-10] 13 27800 28500 29400 50500
5.Pay from the date of promotion till 32,100 14 28600 29400 30300 52000
Date of Next Increment (DNI) 15 29500 30300 31200 53600
(B) The pay shall be re-fixed on the date of 16 30400 31200 32100 55200
accrual of Next Increment in the lower post 17 31300 32100 33100 56900
as follows: - 18 32200 33100 34100 58600
1.Level in the revised pay structure. Level-8 19 33200 34100 35100 60400
20 34200 35100 36200 62200
2.Basic Pay in the revised pay 31,300
5.Re-fixation on Date of Next increment 33200
structure. (DNI)Pay after giving two increments in
3.Granted promotion in Level-10 Level-8.
4,Pay from the date of promotion till 32,100 6.Pay re-fixed in the promotional Level 34,100
Date of Next Increment (DNI) i.e.L10 [either equal to or next higher to
Rs.33,200 in Level-10].

(iii) In all such cases where Government Servant opts to have his pay fixed from the date of his next
increment in the Level of the lower post, the next increment in the higher post shall be after the
completion of one year period of qualifying service from the date of refixation of pay under (ii) above.

(iv) It is further reiterated that in order to enable the officials to exercise the option within the time
limit prescribed, the option clause for pay fixation on promotion / appointment to higher post with
effect from date of promotion/ Date of Next Increment (DNI) shall invariably be incorporated in the
promotion/appointment order so that there are no cases of delay in exercising the options due to
administrative lapse.

Orders were issued that a Government Servant whose increment falls due on the next day following the date of
superannuation, on completion of one full year of service which are countable for increment under Fundamental
Rule 26, be sanctioned with one notional increment at the rate of 3% of Pay + Grade Pay on the afternoon of
the date of retirement, purely for pensionery benefits only, with effect from 31st December 2014 and
Fundamental Rules had been amended accordingly as Fundamental Rule 26-A.
2. In G.O.Ms.No.311, Finance (PC) Department, Dated 23.10.2017, fixation of pay on promotion in the revised
pay structure was issued.
3. In G.O.Ms. No.140, Finance (PC) Department,Dated.25.04.2018 Government extended the benefit of
sanction of annual increment to all persons who have retired prior to 31.12.2014 and completed one full year of
service prior to their retirement notionally with effect from the date of their retirement for the purpose of revision
of pension with monetary benefit prospectively with effect from 31.12.2014 and ordered that the rate of notional
increment granted shall not exceed the eligible rate based on the basic pay drawn by the employee on the date
of retirement (Necessary amendment to Fundamental Rule will be issued separately)
4. In continuation of the orders issued above, Government extend the benefit of exercising the option, under
eighth proviso to Fundamental Rule 22 B, in respect of persons who get promotion on the verge of retirement
and whose date of next increment in the lower post falls on the next day of retirement .
5. The concerned authorities all over the State shall fix the pay in the case of such retired Government Servants
without referring the case to ( Govt.Lr No. 8730/FR-1/2018 - 1, dated 13.08.2018)
 DEARNESS ALLOWANCE - V Pay commission
Sl.No. G.O.No.& Date w.e.f. Pay upto Pay Rs.3501
Rs.3500 & Above

1 666/27.06.1989 01.06.1988 18% 13% (Min. Rs.630)

2 666/27.06.1989 01.07.1988 23% 17% (Min.Rs.805)

3 666/27.06.1989 01.01.1989 29% 22% (Min.Rs.1015)

4 1069/ 27.09.1989 01.07.1989 34% 25% (Min Rs.1190 )

28% (Min.Rs.1330,
5 305/ 28.03.1990 01.01.1990 38%
Max.Rs.1596)
32% (Min.Rs.1505,
6 1101/13.10.1990 01.07.1990 43%
Max.Rs.1824)
38% (Min.Rs.1785,
7 263/03.04.1991 01.01.1991 51%
Max.Rs.2166)

8 807/28.10.1991 01.07.1991 60% 45% (Min.Rs.2100)

9 361/21.05.1992 01.01.1992 71% 53% (Min.Rs.2485)

10 812/ 19.10.1992 01.07.1992 83% 62%( Min.2905)

11 369/ 21.05.1993 01.01.1993 92% 69% (Min.Rs.2905)

12 735/22.10.1993 01.07.1993 97% 73%( Min.Rs.3395)

13 380/04.05.1994 01.01.1994 104% 78%(Min.Rs.3640)

14 855/17.10.1994 01.07.1994 114% 85%(Min.Rs.3990)

15 354/08.05.1995 01.01.1995 125% 94%(Min.Rs.4375)

16 777/05.10.1995 01.07.1995 136% 102%(Min.Rs.4760)

17 300/25.04.1996 01.01.1996 148% 111%(Min.Rs.5180)

18 626/25.09.1996 01.07.1996 159% 119% (Min Rs.5565)

19 195/16.04.1997 01.01.1997 170% 128% (Min Rs.5950)

20 543/13.10.1997 01.07.1997 182% 137% (Min Rs.6370)

 Dearness Allowance VI Pay Commission
Sl.No. G.O.No.& Date w.e.f. % Arrears credited GPF

1 162/ 13.04.1998 01.01.1996 NIL

2 162/ 13.04.1998 01.07.1996 4%

3 162/ 13.04.1998 01.01.1997 8%

4 162/ 13.04.1998 01.07.1997 13%

5 180/ 24.04.1998 01.01.1998 16%

6 580 / 07.10.1998 01.07.1998 22%

7 217/ 20.05.1999 01.01.1999 32% 1.1.1999 to 30.4.1999

8 440/ 08.10.1999 01.07.1999 37% 1.7.1999 to 30.9.1999

9 257/ 06.06.2000 01.01.2000 38% 1.1.2000 to 31.5.2000

10 522/ 14.11.2000 01.07.2000 41% 1.7.2000 to 31.10.2000

11 188/ 26.04.2001 01.01.2001 43% 1.1.2001 to 30.4.2001

12 525/ 31.12.2001 01.07.2001 45%

3% cash &
13 346/ 21.10.2002 01.10.2002 49%
1% GPF (upto30.6.03)
14 215/ 27.06.2003 01.07.2003 52%

15 47/ 12.02.2004 01.02.2004 55%

16 537/ 21.10.2004 01.07.2004 59%

17 21/ 19.01.2005 01.01.2005 61%

18 129/ 01.04.2005 01.04.2005 64%

19 272/ 18.07.2005 01.07.2005 67%

20 105/ 07.02.2006 01.01.2006 50% of Dearness pay

21 106/ 07.02.2006 01.01.2006 21%

22 188/ 17.04.2006 01.01.2006 24%

23 576/ 14.09.2006 01.07.2006 29%

24 100/ 23.03.2007 01.01.2007 35%

25 437/ 13.09.2007 01.07.2007 41%

26 107/ 22.03.2007 01.01.2008 47%

27 491/ 13.11.2008 01.07.2008 54%

28 111 / 21.03.2008 01.01.2009 64%

 Dearness Allowance From 01.01.2006
Sl.No. G.O.No.& Date w.e.f. % Remarks

1 234 / 01.06.2009 01.01.2006 NIL

2 -DO- 01.07.2006 2%

3 -DO- 01.01.2007 6%

4 -DO- 01.07.2007 9%

5 -DO- 01.01.2008 12%

6 -DO- 01.07.2008 16%

7 -DO- 01.01.2009 22%

8 470 Fin (All) 22.09.2009 01.07.2009 27%

9 96 Fin (All) 27.03.2010 01.01.2010 35%

10 371 Fin (All) 24.09.2010 01.07.2010 45%

11 98 Fin (All) 28.03.2011 01.01.2011 51%

12 273 Fin (All) 03.10.2011 01.07.2011 58%

13 116 Fin (All) 09.04.2012 01.01.2012 65%

14 365 Fin (All) 05.10.2012 01.07.2012 72%

15 145 Fin (All) 02.05.2013 01.01.2013 80%

16 401 Fin (All) 10.10.2013 01.07.2013 90%

17 96 Fin (All) 03.04.2014 01.01.2014 100%

18 245 Fin (All) 10.10.2014 01.07.2014 107%

19 121 Fin (All) 22.04.2015 01.01.2015 113%

20 262 Fin (All) 16.10.2015 01.07.2015 119%

21 117 Fin (All) 20.04.2016 01.01.2016 125%

22 309 Fin (All) 16.12.2016 01.07.2016 132%

23 105 Fin (All) 26.04.2017 01.01.2017 136%

 Dearness Allowance From 01.01.2016
Sl.No. G.O.No.& Date w.e.f. % Remarks

1 303 / 11.10.2017 01.01.2016 NIL

2 -DO- 01.07.2016 2%

3 -DO- 01.01.2017 4%

4 -DO- 01.07.2017 5%

5 123 / 11.04.2017 01.01.2018 7%

 House Rent Allowance & CCA - V Pay Commission
Pay Range House Rent Allowance CCA
From 01.07.1989 to 31.03.1993 From 1.4.93 to 31.12.95 1.7.89 to 31.12.05

Gr. I(a) Gr.1 (b) Gr.II Gr.III Uncl.

Gr. I(a) Gr.1 (b) Gr.II Gr III Uncla Chennai C,M,T,S

1. upto Rs.899 65 50 40 25 125 75 60 40 30 40 25

2. 900 - 1149 95 70 55 35 140 100 75 50 35 55 35
3. 1150 - 1399 125 90 70 45 170 125 90 60 40 70 45
4. 1400 - 1599 155 110 85 55 200 150 110 75 45 85 55
5. 1600 - 1849 185 130 100 65 250 180 135 95 50 100 65
6. 1850 - 2099 215 150 115 75 300 210 160 115 55 115 75
7. 2100 - 2399 245 170 130 85 350 240 190 140 60 130 85
8. 2400 - 2599 275 190 145 95 400 275 220 165 65 145 95
9. 2600 - 2799 305 210 160 105 450 310 250 190 70 160 105
10.2800 - 3099 335 230 175 115 500 345 280 215 75 175 115
11.3100 - 3399 365 250 190 125 550 370 310 225 80 190 125
12.3400 - 3599 395 270 205 125 600 400 340 250 85 205 125
13.3600 - 3899 425 290 220 125 650 425 350 250 90 225 125
14.3900 - 4099 455 300 225 125 700 450 350 250 95 225 125
15.4100 - 4299 485 300 225 125 725 450 350 250 100 225 125
16.4300 -4999 515 300 225 125 750 450 350 250 100 225 125
17.5000 & Above 515 300 225 125 800 450 350 250 100
G.O.Ms.No.666 /1.7.89 G.O.Ms.No.218 /23.3.93 666 /1.7.89
I (a) : Chennai city and places around city within 32 Kms from the City limit
I (b) : Coimbatore, Madurai and places around city within 16 Kms from the City limit
II : All Other District Headquaters
RENT RECOVERY ( 1.7.89 to 31.3.98) In respect of employees holding pay scales Rs.950 -1500
there will be no rent recovery.
Pay range I(a) I(b) II III
1. 950 - 1799 3% 3% 2% 2%
2. 1800 - 2999 5% 4% 4% 3%
3. 3000 & above 8% 8% 8% 6%
MEDICAL ALLOWANCE ( P.M) Grade I(a): Chennai & places around at a distance not
exceeding 32 Kms
1.W.E.F.01.07.88 Rs.15 G.O.515 Fin/26.07.1988
2.W.E.F.01.04.94 Rs.30 G.O.293 Fin/04.04.1994 Grade I(b): Coimbatore , Madurai & places
around at a distance not exceeding 16 Kms
3.W.E.F. 01.12.95 Rs.50 G.O.927 Fin 14.12.1995
INTERIM RELEIF I.R.Amount - 3 Months
(Pay as on 1.1.2009)
w.e.f. Rs.100 G.O.01/ 03.01.1994
I G.O.Ms.No.10 Finance Dt.13.1.2009
1.1.94
w.e.f. 10% G.O.924/ 14.12.1995
II
1.4.95
w.e.f. 10% G.O.625 / 25.09.1996
III
1.4.98
 House Rent Allowance & CCA - VI Pay Commission

House Rent Allowance C.C.A

From 01.04.1998 to 31.12.2005 From 01.04.1998 to 31.12.2005

Pay Range
Cbe/Mdu/
Gr. I(a) Gr.1 (b) Gr.II Gr.III Unclas Pay Range Chennai
Salem/Try

1. upto 2849 250 150 120 80 60

Below 3000 90 45
2. 2850 - 3599 280 200 150 100 70
3000 -4999 125 65
3. 3600 - 4399 340 250 180 120 80
4500- 5999 200 100
4. 4400 - 4999 400 300 220 150 90
6000 & above 300 180
Grade I(a): Chennai & places around
5. 5000 - 5699 500 360 270 190 100
at a distance not exceeding 32 Kms
6. 5700 - 6399 600 420 320 230 110
Grade I(b): Coimbatore , Madurai &
places around at a distance not
7. 6400 - 7399 700 480 380 280 120
exceeding 16 Kms
8. 7400 - 7799 800 550 440 330 130

9. 7800 - 8599 900 620 500 380 140

10.8600 - 9299 1000 690 560 430 150

11.9300 - 10499 1100 740 620 450 160

12.10500 - 10799 1200 800 680 500 170

13.10800 - 11299 1300 850 700 500 180

14.11300 - 11599 1400 900 700 500 190

15.11600 - 11899 1450 900 700 500 200

16.11900 - 13499 1500 900 700 500 200

17. 13500 & above 1600 900 700 500 200

G.O.Ms.No.162 /13.4.98
In respect of employees holding pay
RENT RECOVERY ( w.e.f.1.4.98 to 31.12.2005)
3050 -4590 there will be no rent
recovery
Pay range I(a) I(b) II III

1. 3200 - 5464 1.5 1.5 1.5 1%

2. 5465 - 9999 3% 3% 3% 3%

3. 10000 & above 4% 4% 4% 4%

From 01.01.2006 to 31.05.2009 - No arrears of HRA & CCA

 House Rent Allowance & CCA - TNRSC Rules 2006
House Rent Allowance C.C.A

From 01. 06.2009 to 30.09.2017 From 01. 06.2009 to 30.09.2017

Pay Range

Unclass
Gr.1 (b) Cbe/Mdu/
Gr.II
Gr. I(a) CBE, Gr.III Pay Range Chennai Salem/Try

ified
(Try)
Mdu T.Veli

1. upto 5299 1000 300 240 160 120 Below 8000 180 90

2. 5300 - 6699 560 400 300 200 140 8001 - 12000 250 130

3. 6700 - 8189 680 500 360 240 160 12001 - 16000 400 200

4. 8190 - 9299 800 600 440 300 180 16001 & above 600 360
Grade I(a): Chennai & places around
5. 9300 - 10599 1000 720 540 380 200
at a distance not exceeding 32 Kms
6. 10600 - 11899 1200 840 640 460 220
Grade I(b): Coimbatore , Madurai &
places around at a distance not
7. 11900 - 13769 1400 960 760 560 240
exceeding 16 Kms
8. 13770 - 14509 1600 1100 880 660 260

9. 14510 - 15999 1800 1240 1000 760 280

10.16000 - 17299 2000 1380 1120 860 300

11.17300 - 19529 2200 1480 1240 900 320

In cases where the revised rate of
12.19530 - 20089 2400 1600 1360 1000 340
HRA , CCA falls short of double the
rate in the existing quantum of
13.20090 - 21019 2600 1700 1400 1000 360
HRA, CCA due to revised pay
ranges, in such cases the quantum
14.21020 - 21579 2800 1800 1400 1000 380
of HRA ,CCAshall be actually
15.21580 - 22139 2900 1800 1400 1000 400 doubled

16.22140 - 24999 3000 1800 1400 1000 400

17. 25000 & above 3200 1800 1400 1000 400

G.O.Ms.No.234 / 01.06.2009
In respect of employees in the grade
RENT RECOVERY ( w.e.f.1.06.2009)
pay of Rs.1900 & Below there will be
Other no rent recovery (Para 7 of
Pay range I(a) & 1(b) II III
places G.O.Ms.No. 234 Finance (PC) Dt.
01.06.2009
1. 6000 - 10199 1.5 1.5 1% 1%

2. 10200 - 18599 3% 3% 3% 2%

3. 18600 & above 4% 4% 4% 3%

From 01.01.2006 to 31.05.2009 - No arrears of HRA & CCA

 House Rent Allowance & CCA - TNRP Rules 2016
G.O.Ms.No.305 Fin (PC ) Dt.13.10.2017
Amount of House Rent Allowance Amount of CCA
From 01.10.2017 Cities of Cbe,Mdu,
Revised Pay Chennai city and Salem, Trichy,
Revised Pay Range Range areas around the city T.Veli,, Tiruppur
(Pay Level in Pay Matrix ) (Pay Level in the Pay at a distance not Erode and areas

Grade I(b)
Grade I(a)

Grade-IV
Grade-III
Grade II
[Rupees per mensem] Matrix) exceeding 32 around them at a
[Rupees per mensem] Kms. from the distance not
exceeding 16 from the
city limits.
city limits.

Upto - 13600 1300 700 600 400 250 Below 20600 360 180

13601 - 17200 1500 1000 700 450 300 20601 - 30800 500 260

17201 - 21000 1800 1200 800 500 350 30801 - 41100 800 400

21001 - 23900 2100 1400 1000 700 400 41101 and above 1200 720

23901 - 27200 2600 1700 1200 800 400

27201 - 30600 3100 2000 1500 1000 450

30601 - 35400 3600 2300 1700 1200 500

35401 - 37300 4200 2600 1800 1500 550

37301 - 41100 4700 3000 2300 1700 600

41101 - 44500 5200 3300 2600 1900 650

44501 - 50200 5700 3600 2900 2000 650

50201 - 51600 6200 3800 3100 2200 700

51601 - 54000 6800 4100 3200 2200 750

54001 - 55500 7300 4300 3200 2200 800

55501 - 56900 7500 4300 3200 2200 850

56901 - 64200 7800 4300 3200 2200 850

64201 and above 8300 4300 3200 2200 850

Recovery of Rent
Revised Pay Range (Percentage per mensem)
[Rupees per mensem] Grade-I(a) and Grade-
Grade-II Grade-IV
Grade-I(b) III

18201 - 26200 1.5 1.5 1 1

26201 - 48700 3 3 3 2

48701 and above 4 4 4 3

The revised rent recovery shall take effect from 1st October,
2017. The rent recovery already made at old rates with effect
from 1-1-2016 to 30-9-2017 needs no revision even after the
re-fixation of pay in the revised pay structure.
 RECLASSIFICATION OF CITIES/TOWNS:
Grades Existing Classification Revised Classification
Chennai City and places around the City
at a distance not exceeding 32 Kms from
City limits. If the radius of 32 Kms. falls
Grade-I (a) within apart of a Panchayat Union, the .. No Change …
entire Panchayat Union shall be taken for
the purpose of giving HRA as admissible
to Grade-I(a) place.
Cities of Coimbatore and Madurai and Cities of Coimbatore (UA), Madurai (UA), Salem
places around them at a distance not (UA),Tiruppur (UA), Tiruchirappalli (UA), Erode (UA)
exceeding 16 Kms from the city limits. If and places around them at a distance not exceeding
the radius of 16 Kms. falls within a part of 16 Kms from the city limits and if the radius of 16 Kms.
Grade-I (b) a Panchayat Union, the entire falls within a part of aPanchayat Union, the
Panchayat Union shall be taken for the entirePanchayat Union shall be taken for the purpose
purpose of giving House Rent Allowance of giving HouseRent Allowance (HRA) asadmissible to
(HRA) as admissible to Grade-I(b) place. Grade-I(b) place.

Places classified as Grade-‘C’ by Govt of Places classified as Grade-‘C’ by Govt of India in

India and places around 8 Kms from 2004[List of places classified as Grade-C is appended
town limits. If the radius of 8 Kms. falls to thistable], all other MunicipalCorpo rations and
within a part of a Panchayat Union, the Special GradeMunicipalities and placesaround 8 Kms
Grade-II entire Panchayat Union shall be taken for from town limits.If the radius of 8 Kms. fallswithin a part
the purpose of giving House Rent of a PanchayatUnion, the entire PanchayatUnion shall
Allowance (HRA) as admissible to Grade-be taken for the purpose of giving House Rent
II place. Allowance (HRA) as admissible to Grade-II place.

Places in Grade-III [Second TN Pay All other Municipalities (except Special Grade) and
Grade-III Commission, 1971] Taluk Headquarters irrespective of local body status.

Unclassified Places [wef 1-4-1993] Unclassified Places.

Employees working in the unclassified
places who were hitherto entitled to a flat
rate of Rs.20/- per mensum be paid HRA
Grade-IV
at the rates specified in lieu of Rural
Service Incentive Allowance . They are
therefore not entitled for RSIA on
switching over to HRA.
List of places classified as Grade-C by Government of India:
Ambur, Arakkonam, Arani, Aruppukkottai, Attur / Bhavani (UA), Bodinayakkanur / Chengalpattu, Chidambaram (UA),
Coonoor (UA), Cuddalore / Dharapuram, Dharmapuri, Dindigul / Erode (UA) / Gobi-chettipalayam, Gudiyattam (UA) /
Hosur / Kadaiyanallur, Kambam, Kanchipuram (UA), Karaikkudi (UA), Karur (UA), Kovilpatti, Krishnagiri,
Kumbakonam (UA) / Mannargudi, Mayiladuthurai, Mettuppalaiyam, Mettur / Nagappattinam (UA), Nagercoil,
Namakkal, Neyveli (UA) / Palani (UA), Panruti, Paramakkudi, Pattukkottai, Pollachi (UA), Pudukkottai,Puliyangudi /
Rajapalayam, Ramanathapuram / Sankarankoil, Sivakasi (UA), Srivilliputtur / Theni-Allinagaram, Tenkasi,
Thanjavur, Thiruvarur, Tindivanam, Tiruchengode, Tirunelveli (UA), Tiruppattur, Tiruppur (UA), Tiruvannamalai,
Thoothukkudi (UA) / Udhagamandalam, Udumalaippettai / Valparai, Vanyambadi (UA), Vellore (UA), Villupuram,
Virudhunagar, Virudhachalam.
 Important Notes on HRA

Sl.No. Details w.e.f. Authority

1 In respect of places around chennai city, Madurai and 772 Fin.
Coimbatore, if the radius of 32 Kms or 16 Kms as the case may Dt.22.08.1986
be falls within a part of a Panchayat union areas, the entire
Panchayat Union shall be taken for giving HRA as admissible to
Grade I (a) , Grade I(b) as the case may be

2 Places around Grade II town at a distance not exceeding 8 Kms 772 Fin.
from the town limit shall be taken for giving HRA as admissible at Dt.22.08.1986
Grade II places and if the radius is 8 Kms falls within a part of
Panchayat unio, the entire Panchayat union shall be taken for
giving HRA as admissible to Grade II Places

3 Employees wokring in Grade III places lying within the Panchayat 01.04.1994 371 Fin.
Union area within 32 Kms/ 16 Kms/ 8 Kms from Grade I(a), Dt.02.05.1994
Grade I(b) and Grade II Towns be allowed the same rates of HRA
as for the correspondingGrade I(a), Grade I(b) and Grade II
Towns

4 Town Panchayats classified as Grade III places for the purpose of

HRA

5 Employees wokring inTirunelveli lying within area 32 Kms are 420 Fin.
eligible for CCA Dt.11.09.2000
 Details of Revision of Other Allowances
Sl.No. Item w.e.f. Amount Authority
Rs.
1 5% pay to Ministerial staffs 01.09.1998 5% G.O.497 Fin Dt.15.9.1998

01.01.2006 NIL G.O.Ms.No.234/ 01.06.2009

2 Special Pay 01.09.1998 Doubled G.O.439 Fin. 28.9.1998

01.01.2006 No increase No increase

(G.O.Ms.No.234 / 01.06.2009)

The existing rate of Spl. Pay which has been enhanced on or

before 01.09.1998 and after 01.09.1998 shall be enhanced by
100% and 50% respectively (G.O.Ms.No.238 Finance
Dt.22.07.2013) (w.e.f. 01.04.2013)
3 Special Pay for Typist Both Higher 240 G.O.Ms.No.304 Fin (PC)
( From 01.10.2017) 13.10.2017
Lower and 180
Higher
4 Special Pay for Audit Party Supdt 120 G.O.Ms.No.304 Fin (PC)
( From 01.10.2017) 13.10.2017
Assistant 90

5 Special Pay for Roneo / Xerox RA/ RC 120 G.O.Ms.No.304 Fin (PC)
work ( 01.10.2017) 13.10.2017

6 Special Pay for Duffador ( 230 G.O.Ms.No.304 Fin (PC)

01.10.2017) 13.10.2017

7 Special Pay for Head OA ( 60 G.O.Ms.No.304 Fin (PC)

01.10.2017) 13.10.2017

8 Medical allowance 01.09.1986 15 861 / 11.09.1986 ( Fin)

01.04.1994 30 314 / 08.04.1994 ( Fin)

01.12.1995 50 927/ 14.12.1995 ( Fin)

01.06.2009 100 G.O.Ms.No.236 Fin Dt.01.06.2009

01.10.2017 300 G.O.Ms.No.306 Fin Dt.13.10.2017

Sl.No. Item w.e.f. Amount Authority
Rs.
9 Medical reimbusement - 60% 01.09.1998 60% 499/Fin/15.9.1998
of pay as on 1.9.1998
Medical reimbusement - 30% 01.06.2009 30% G.O.Ms.No.236 Fin Dt.01.06.2009
of pay+ Grade pay as on
01.01.2006
Medical reimbusement - 15% 01.10.2017 15% G.O.Ms.No.306 Fin Dt.13.10.2017
of pay as on 01.01.2016
Employees who joined Govt service on or before 21-04-1995 and who did not opt for M.A are
eligible for the Medical Reimbursement Scheme. Considering the pay revision, the annual
ceiling limit for drawal of medical reimbursement shall be revised at 15%revised pay on the
date of migration of the employee to the revised pay structure.
10 Special Compensatory Oridinary Rs.50 pm G.O.Ms.No.239 Finance (PC)
Allowance (Office Assistants) Grade Dt.22.07.2013
w.e.f. 01.04.2013 Selection Rs.75 pm
Grade
Special Rs.100 pm
Grade
11 (a)Special Compensatory Oridinary Rs.100 pm G.O.Ms.No.306 Finance (PC)
Allowance (Office Assistants, Grade Dt.13.10.2017
Duffadars and Basic Service Selection Rs.150 pm
Personnel of all Depts) w.e.f. Grade
01.10.2017 Special Rs.200 pm
Grade
12 Supervisory Allowance 15 No increase

01.06.2009 30 G.O.Ms.No.236 Fin Dt.01.06.2009

(Doubled)

01.10.2017 100 G.O.Ms.No.306 Fin Dt.13.10.2017

Sl.No. Item w.e.f. Amount Authority
Rs.
13 W.A. increased to Rs.30 01.09.1998 30 499/Fin/15.9.1998

W.A. for drivers increased to 01.02.2006 60 130 /Fin/ 21.2.2006

Rs.60

W.A. increased to Rs.60 01.06.2009 60 G.O.Ms.No.236 Fin Dt.01.06.2009

(Except drivers)

W.A. for drivers increased to 01.06.2009 90 G.O.Ms.No.236 Fin Dt.01.06.2009

Rs.90

The WA enchanced before 01.01.2006 and after 01.01.2006

shall be enhanced by 100% and 50% respectively
(G.O.Ms.No.236 Finance Dt.01.06.2009
W.A. increased to Office 01.10.2017 200 G.O.Ms.No.306 Fin Dt.13.10.2017
Assistants and Drivers

8 FTA doubled 01.09.1998 Doubled 444/Fin/31.8.1998

FTA - for AAOs -Rs.300 01.09.2007 300 G.O.Ms.No.338 Agri(AA 4) Dt.

(From Rs.140 to Rs.300) 10.08.2007

FTA doubled (Except AAOs) 01.06.2009 Doubled G.O.Ms.No.237 Fin Dt.01.06.2009

The quantum of FTA sanctioned w.e.f. {01.01.1996 } 01.09.1998 * and which was not revised
after 01.01.1996 shall be doubled (G.O.Ms.No.237 Fin Dt.01.06.2009) * Amended in
G.O.Ms.No.117 Finance (All ) Dt.27.04.2010)
FTA doubled 01.10.2017 Doubled G.O.Ms.No.307 Finance (PC)
Dt.13.10.2017

The existing quantum of FTA shall be enhanced by 100% wherever it has not been enhanced
after the last pay revision subject to rounding off to next 50. ( G.O.Ms.No.307 Finance (PC)
Dt.13.10.2017)

9 Hill Allowance 01.06.2009 20% of pay G.O.Ms.No.236 Fin Dt.01.06.2009

Maximum of
Rs.900
20.02.2014 20% of pay G.O.Ms.No.47 Finance (All)
Maximum of Dt.20.02.2014
Rs.1500
01.10.2017 20% of pay G.O.Ms.No.306 Finance
Maximum of Dt.13.10.2017
Rs.6000
Sl.No. Item w.e.f. Amount Authority
Rs.
10 Winter Allowance ( w.e.f. Places at 5% of pay G.O.Ms.No.236 Fin Dt.01.06.2009
01.06.2009) working Maximum of
1000m to Rs.250
1499 m
above MSL
Places at 10% of pay
working Maximum of
above 1500 Rs.350
m MSL

10 (a) Winter Allowance ( w.e.f. Places at 5% of pay G.O.Ms.No.47 Finance (All)

20.02.2014) working Maximum of Dt.20.02.2014
1000m to Rs.400
1499 m
above MSL
Places at 10% of pay
working Maximum of
above 1500 Rs.500
m MSL

10 (b)Winter Allowance ( w.e.f. Places at 5% of pay G.O.Ms.No.306 Finance

01.10.2017) ( for 4 months) working Maximum of Dt.13.10.2017
1000m to Rs.1200
1499 m
above MSL
Places at 10% of pay
working Maximum of
above 1500 Rs.1500
m MSL

11 Security Compensatory 1.10.1978 15 1056 Fin.Dt.5.10.78

Allowance
For amount Rs.1000 to 4999 -
Rs.15

Security Compensatory 01.06.2009 30 G.O.Ms.No.236 Fin Dt.01.06.2009

Allowance (Doubled)
For amount Rs.1000 to 4999 -
Rs.30

11 (a) Security Compensatory 01.10.2017 60 1G.O.Ms.No.306 Fin Dt.13.10.2017

Allowance
For amount Rs.1000 to 4999

Security Compensatory 01.10.2017 80 G.O.Ms.No.306 Fin Dt.13.10.2017

Allowance
For amount Rs.1000 to 4999
Sl.No. Item w.e.f. Amount Authority
Rs.
12 CA for Handicapped 01.09.1998 150 445/Fin/31.8.1998

01.06.2009 300 G.O.Ms.No.236 Fin Dt.01.06.2009

01.10.2010 1000 G.O.Ms.No.391 Fin Dt.07.10.2010

01.10.2017 2500 G.O.Ms.No.307 Fin Dt.13.10.2017

13 Striching charges-Rs.100 per 01.09.1998 100 499/Fin/15.9.1998

set

Striching charges-Rs.200 per 01.06.2009 200 G.O.Ms.No.236 Fin Dt.01.06.2009

set

Striching charges-Rs.400 per 01.10.2017 400 G.O.Ms.No.306 Fin Dt.13.10.2017

set

14 Office Asst -Personal pay 01.09.1999 426/Fin/ 24.9.1999

Ordinary Grade - Rs.30
Selection Grade - Rs.55
Special Grade - Rs.75
- do- 01.01.2006 NIL NIL (G.O.Ms.No. 234 /01.06.2009)

15 DA shall be allowed for Govt.Lr.No.39349/ All.I/89-4

Additional pay Fin Dt.20.9.1989

16 Cash allowance 01.06.2009 500 G.O.Ms.No.236 Fin Dt.01.06.2009

01.10.2017 1000 & G.O.Ms.No.306 Fin Dt.13.10.2017

1500

CA in lieu of one residential OA that is required to be

compulsorily surrendered shall be enhanced from Rs.500/- to
Rs.1,000/-. The Officers who are entitled to two residential OA
are permitted to surrender both OAs, if they so desire. The CA
in respect of surrendering of the second OA at their option shall
be enhanced from Rs.500/- to Rs.1,500/-.
17(a) NHIS - Recovery 01.06.2008 25 G.O.Ms.No.174 Finance (S)
to Dt.28.04.2008
Maximum - 2Lakhs for 4 31.05.2012
years - Recovery
(b) NHIS 01.06.2012 75 G.O.Ms.No. 139 Finance (S)
01.07.2012 150 Dt.27.04.2012 G.O.Ms.No.243
Maximum - 4Lakhs for 4 Finance (S)
years Dt.29.06.2012
 Important Notes on Pay and Allowances
Sl.No. Details w.e.f. Authority

1 Special pay shall not be computed for D.A. 27.6.1989 666 Fin.
Dt.27.6.89

2 Special pay shall be computed for HRA, CCA Govt.Lr.No.79793/

PC II /89-4
Fin Dt.11.7.1989

3 HRA, CCA allowed during the period of leave upto 180 days FR 44

4 During the transit period, allowances, whichever is less among F.R.107

the old and new station

5 GPF subscription will be fixed on the pay, DA, Spl.pay and PP 579 Fin.5.10.98

6 G.P.F. subscription can be increased on any two ocassions 701 Fin.Dt.31.8.95

ina year by the employee. However, decrese not lower than the
minimum amount sahll be allowed only in the month of
March
7 Special Pay is treated as pay for purposes of leave salary , hence
it is admissible vide definition under T.N.Leave Rules

8 Spl.Pay is treated as Pay for purpose of leave salary and hence

it is admissible vide Definition under T.N.Leave Rules

Dertails of Surrender Leave Salary Restored

1 From 28.11.2001 - SLS Suspended (G.O.211 P & AR 28.11.2001)

2 From 21.10.2004 - SLS 7 days (G.O.351 P & AR 21.10.2004)

3 From 23.02.2006 - SLS 15 days (G.O.19 P & AR 23.02.2006)

4 From 14.08.2008 - - SLS 30 days restored (G.O.123 P & AR 14.08.2006)

Society: (Govt.Lr.No.28887/Per.A/92-1 P &A.R. Dt.20.04.1992):- 1. Incorrect certification by the authorised

officers about the Gross recovery and the carry home salary of the individual to seek maximum loan
assistaance from the society by excluding certain other recovries figring in the acquittance register or
otherwise (2) Pruning the recoveries at their discretion probably on account of persistant pressure of the staff
without realising the legal provisions or their implications in the event of default by the employer as
contemplated under the Tamil Nadu Co-op Societies Act of 1983 (3) Simutaneously applications for salary
loan from the staff accompany the certified copy of the same pay slip alongwith an undertaking for recovering
the dues, thereby jeopardizing the loans advanced by the staff society. Such action of the members of the
society dual membership in the same class of societies in transgression of section 23(i)(g) of the Tamil Nadu
Co operative Societies Act, 1983.
 Important Notes - Miscelleneous
Sl.No. Details Authority

1 One Rupee renewal stamp shall be affixed to any receipt of moneys Govt.Lr.No.86316/Sal/
when the amount or value excedds Rs.5000 w.e.f.10.09.2004 2004 Fin Dt.10.01.2005.
TN Govt.Gaz No.280
Dt.3.11.204) (SR 2(s) of
TR 16 of TNTC Vol.1

If more than one payment is made, only one stamped acknowledgement Note (2) under SR 2(s) of
is enough, but cross reference of other payment shall be given. TR 16 of TNTC Vol.1

2 LPC needs countersignature of the immediate superior officer if the claim Ruling 2, App 17 of TN
being his own Treasury Code Vol.2

3 Arrear bill shall be drawn as on separate bill and not in the ordinary SR 14, TR 16 of TN
monthly pay bill. The amount of arrears claimed from each month shall Treasury Code Vol.1
be entered separately in the bill based on the original bill in which the
amount was omitted.

4 Pay slips - Instructions TR 22 of TN Treasury

Code Vol.1

5 There is no provision in the rule for advance payment to suppliers or Instrn16, Rule III of Art
contractors 125 of TNFC Vol.1

6 Refund of excess recovereis towards advances can be sanctioned by the Instrn 18A, TR 16 of
authority competent to sanction the advance TNTC Vol.1

7 The DDO is authorised to effect co-op society recovery Art 87 of TNFC Vol.1

8 Salary bills have to be presented at least before five working days Govt.Lr.No.92940/CMPC/
99-11 Fin Dt.
06.12.1999) (Art 73 of
TNFC Vol. 1)
 Pay Bill Compulsory Deductions - Details
T.N.Govt Servant Family Security Fund
Period Subscription Amount Authority

01.01.1974 to 31.03.1985 Re.1 Rs.10,000 G.O.Ms.No.1515 Fin Dt.

01.04.1985 to 30.06.1989 Rs.3 Rs.20,000

01.07.1989 to 30.06.1991 Rs.5 Rs.40,000 G.O.Ms.No.1265 Fin Dt.10.07.1989

01.07.1991 to 30.06.1996 Rs.10 Rs.60,000 G.O.Ms.No.704 Fin Dt.19.07.1991

01.07.1996 to 28.02.2006 Rs.20 Rs.1,00,000 G.O.Ms.No.501 Fin Dt.14.08.1996

01.03.2006 Rs.30 Rs.1,50,000 G.O.Ms.No.131 Fin Dt.21.02.2006

From 01.02.2016 Rs.60 Rs.3,00,000 G.O.Ms.No.57 Fin Dt.22.02.2016

Tamil Nadu Spl.P.F. 1984 Scheme

From 01.10.1984 Rs.20 Rs.5,000 G.O.Ms.No.136 Fin Dt.29.02.1984

Rs.10,000
(wef 15.09.2000)

Tamil Nadu Spl.P.F. 2000 Scheme

From 01.10.2000 Rs.50 G.O.Ms.No.504 Fin Dt.02.11.2000

( Joined on or after
Rs.70 Rs.10,000 G.O.Ms.No.504 Fin Dt.02.11.2000
01.10.2000)

NHIS
Max - 2Lakhs for
01.06.2008 to 31.05.2012 Rs.25 G.O.Ms.No.174 Finance (S) Dt.28.04.2008
4 years
Max - 4Lakhs for G.O.Ms.No.139 Finance (S)
From 01.06.2012 Rs.75
4 years Dt.27.04.2012
Max - 4Lakhs for G.O.Ms.No.243 Finance (S)
From 01.07.2012 Rs.150
4 years Dt.29.06.2012
Max - 4Lakhs for G.O.Ms.No.202 Finance (S)
From 01.07.2016 Rs.180
4 years Dt.30.06.2017
General Provident Fund
From 01.09.2009, the rate of subscription shall be 12% of the (Pay + Grade pay + Special Pay + Personal
pay + Dearness allowance). It should be roundedup to the next ten rupee.
(G.O.Ms.No. 461 Finance (Allowance ) Dt.22.09.2009)
From 01.11.2017, the rate of subscription shall be 12% of the (Pay drawn in the prescribed Level in the Pay
Matrix + Special Pay + Personal pay + Dearness allowance). It should be roundedup to the next 100
rupee.(G.O.Ms.No. 362 Finance (Allowance ) Dt.11.12.2017)
Contributory Pension Scheme
CPS Introduced w.e.f. 01.04.2003 vide G.O.Ms.No.430 Finance (Pen) Dt.06.08.2004. CPS
contribution: 10% of Pay + GP+ DA ( Govt.Lr.No.45113/ PC/ 2009-1 Fin Dt.17.08.2009 and
Govt.Lr.No.57663/PC/2009-1 Fin Dt.30.09.2009)
 Details of GPF Subscription
G.P.F. SUBSCRIPTION
(wef.1.10.98 to 31.08.2009)
Pay +DARs RateRs
3000 - 3200 360
3201 - 3500 385
3501 - 3800 420
3801 - 4100 455
4101 - 4400 490
4401 - 4700 530
4701 - 5000 565
5001 - 5500 600
5501 - 6000 660
6001 - 6500 720
6501 - 7000 780 GPF subscription will be fixed on the pay,
DA, Spl.pay and PP
7001 - 7500 840
7500 - 8000 900
G.P.F. subscription can be increased on any
8001 - 8500 960 two ocassions in a year by the employee.
However, decrese not lower than the
8501 - 9000 1020
minimum amount sahll be allowed only
9001 - 10000 1080 in the month of March

10001 - 11000 1200

11001 - 12000 1320
12001 - 14000 1440
14001 - 16000 1680
16001 - 18000 1920
18001 -20000 2160
20001 - 22000 2400
22001 - 24000 2640
24001 - 26000 2880
26001 - 28000 3120
(G.O.579 Fin Dt.7.10.98)
From 01.09.2009, the rate of subscription shall be 12% of the (Pay + Grade pay + Special Pay +
Personal pay + Dearness allowance). It should be roundedup to the next ten rupee.
(G.O.Ms.No. 461 Finance (Allowance ) Dt.22.09.2009)
From 01.11.2017, the rate of subscription shall be 12% of the (Pay drawn in the prescribed Level in
the Pay Matrix + Special Pay + Personal pay + Dearness allowance). It should be roundedup to the
next 100 rupee.
(G.O.Ms.No. 362 Finance (Allowance ) Dt.11.12.2017)
 Details of CPS Subsription and Recovery of Arrears
I CPS Introduced w.e.f. 01.04.2003 vide G.O.Ms.No.430 Finance (Pen) Dt.06.08.2004. CPS
contribution: 10% of Pay + GP+ DA ( Govt.Lr.No.45113/ PC/ 2009-1 Fin Dt.17.08.2009
and Govt.Lr.No.57663/PC/2009-1 Fin Dt.30.09.2009)
II - CPS guidelines introduced in Govt.Lr.No. 35574/PGC/ 2011-3 Fin Dt.23.04.2012
1 The formula to be followed for recovery of subscription under CPS
10/100 (pay+GP) +(% of DA on Pay+GP) of respective month
2 The amount of subscription / arrears may be rounded off to the nearest rupee
3 Excess recoveries of subscription / arrears shall be adjusted against the future subscription
as already clarified in letter No.92399/Pen/2005-1 Dt.13.04.2006. If any excess
contribution has been made, the same may be adjusted in the subsequent month
contribution.
4 In case wherein the excess recoveries are not adjusted against future recoveries, the
excess credits of subscription / arrears will be treated as unauthorised and no interest or
Govt contribution will be allowed on the amount recovered in excess final closure, through
matching Govat contibution and interest have been shown in the account slip issued by the
O/O AG
5 An illustration showing the methodology of calculation of subscription / arrears of an
employee towards CPS as below
Illustration showing the calculation of monthly subscription for a Junior Assistant appointed
in the revised pay scale of Rs.5200 - 20200 +GP Rs.2400
Date of Joining 12.05.2006
Subscription to be commenced w.e.f. 01.06.2006 (DA NIL)
DA @ 2% w.e.f 01.01.2007
DA @ 6% w.e.f 01.07.2007
Date of Increment 01.04.2007
Actual date of commencement of the subscription 01.05.2007
Working sheet for the calculation of sub & arrears under the CPS
Subscription under CPS until June 2006 Rs.760.00
((5200+2400)+(DA nil +GP)) * 10/100
Subscription under CPS from July 2006 to Dec 2006 Rs.775.20 *
((5200+2400)+(2%DA on Pay +GP)) * 10/100
Subscription under CPS from Jan 2007 to March 2007 Rs.805.60 *
((5200+2400)+(6%DA on Pay +GP)) * 10/100
Subscription under CPS w.e.f. April 2007 (after increment) Rs.830.00
((5430+2400)+(6%DA on Pay +GP)) * 10/100
Subscription under the CPS at the time of actual commencement ( ie) From May 2007
onwards = Rs.830.00
Monthly subscription from 5/2007 and arrear instalment shall be recovered as below:

Month of Recovery Monthly Subscription Arrear Amount

May-07 Rs.830 Rs.760 ( for 6/2006)
June 2007 to Nov 2007 Rs.830 p.m Rs.775 p.m.
From 7/2006 to 12/2006)
December 2007 to Feb 2008 Rs.830 p.m Rs.806 p.m.
From 1/2007 to 3/2007)
Mar-08 Rs.830 Rs.830 ( for 4/2007)
* The amount of subscription / arrears may be rounded off to the nearest rupee
 Details of Rate of Professional Tax

Professional Tax

Rate
Monthly income
upto 30.09.1993 From 01.10.2003 From 01.10.2008 From 01.08.2012
Rs to 30.09.2008 to 31.07.2012 to 31.03.2014

upto Rs.3,500 NIL NIL NIL NIL

3,501 to 5000 60 75 95 98
5,001-7500 150 188 240 244
7,501 - 10,000 300 375 470 488
10,001 -12,500 450 563 705 731
Above Rs.12,500 600 750 940 975

Professional Tax shall be recovered in salary for the month of January and
August (G.O.Ms.No.646 Fin Dt.13.08.1992 and G.O.Ms.No.182 Fin Dt.23.02.1994)

Professional Tax
Rate
Monthly income
From 01.04.2014

upto Rs.3,500 NIL

3,501 to 5000 127
5,001-7500 317
7,501 - 10,000 634
10,001 -12,500 950
Above Rs.12,500 1268
 Details of Eligibility of Loans and Advances
Sl.No. Name of the Advances Maximum Bill form
Instt Amount
1 Marriage Advance 60 Male - Rs.6000 40 (a)
( App 30 of TNFC Vol. II ) Female- Rs.10,000 *
(Two times only) * ( G.O.Ms.No.234 Fin Dt.
30.03.1995)
2 Handloom/ Khadi 10 One month basic pay 40 (a)
(G.O.Ms.No.274 Handloom,
Handicrafts, Textiles & Khadi
Dt. 30.09.1993)
3 Education Advance 10 Professionl - Rs.2500 * 40 (a)
Arts - Rs.2000 *
Polytechnic- Rs.1000 *
* (G.O.Ms.No.220 Fin Dt.
23.03.1993)
4 Computer Advance 100 Rs.50,000 40 (a)
(G.O.59 Fin Dt. 16.1.06)
5 Tansi 10 Rs.8000 40 (a)

6 Advance on LTC 1 4/5 of Probable Expr 40 (a)

7 Advance on Transfer 1 75% of Probable Expr 40(a)

8 Tour advance 1 75% of Probable Expr 23

9 Car (New) - (Rs.10,000 & Above) 200 Rs.2,00,000 ( upto 28.09.2009) 40 (a)

Car (New) ( Pay Band 4 and above) 200 Rs.6 Lakhs

G.O.467 Fin (Sal)

Dt.22.9.2009
Car (New) Pay Band 3 200 Rs. 5 Lakhs

Car (New) Below pay Band 3 till grade Pay 200 Rs. 3 Lakhs
of Rs.2800

10 Car( Second hand) (Rs.8000 & Above) 170 Rs.90,000 40 (a)

Car( Second hand) No advance shall be given for the purchase of second
hand motor car G.O.467 Fin (Sal) Dt.22.9.2009

11 Motor Cycle 80CC above (New) 60 Rs.35,000 ( upto 22.9.2009) 40 (a)

(Rs.4000 and above)
Motorized two wheelers the existing distinctions based Rs.50,000
on the capacity of the engine be hereby dispensed with (G.O.467 Finance (Sal) Dt. 22.09.2009)
and all regular Govt. employees in time scale of pay shall
be eligible for a uniform maximum ceiling of Rs.50,000
for all categories of morotized two wheelers
12 Motor Cycle 80CC above (Second hand) 50 Rs.12,000 ( uo to 22.09.2009) 40 (a)
(Rs.4000 and above)
Sl.No. Name of the Advances Maximum Bill form
Instt Amount
13 Motor Cycle below 80 CC (New) 50 Rs.12,000 ( upto 22.09.2009) 40 (a)
(All regular employees)
14 Scooter ( New ) 60 Rs.25,000 ( upto 22.09.2009) 40 (a)
(Rs.4000 and above)
15 Scooter (Second hand) 50 Rs.8000 ( upto 22.09.2009) 40 (a)
(Rs.4000 and above)
No advance shall be given for the purchase of second
hand motor car G.O.467 Fin (Sal) Dt.22.9.2009

The reivsed ceilings prescribed are applicable for the year 2009-10. For every year, the ceiling shall
be automatically enhanced by 5% over the previous year.
If the actual value of the car or two wheeler purchased is below the ceiling prescribed, the admissible
advance will be restricted to the cost of the vehicle including taxes, registration and insurance.
(G.O.Ms.No.467 Finance (Sal) Dt.22.9.2009)
16 House Building Advance
Partly for purchase of Land and partly for Rs.15 W.E.F. 01.04.2009
construction of a house or for construction Lakhs G.O.Ms.No.96 Housing and
of a house or for purchase of ready built Urban Development (HBA)
house / Flats Dt.17.06.2009)
For enlargement / improvement of existing
living accomodation, the ceiling shall be
50% of the overall ceiling limit of
Rs.15,00,000
Partly for purchase of Land and partly for Rs.25 W.E.F. 01.04.2012
construction of a house or for construction Lakhs G.O.Ms.No.135 Housing and
of a house or for purchase of ready built Urban Development (HBA)
house / Flats Dt.20.06.2012)
For enlargement / improvement of existing
living accomodation, the ceiling shall be
50% of the overall ceiling limit of
Rs.25,00,000
(vi) In the case of applicants seeking the maximum HouseBuilding Advance ceiling and
having a service of 20 years and above, for repayment of the advance, the rates of
recovery of principal instalment amount shall be fixed not less than the rate of recovery
on interest instalment amount.
For example: If an applicant insists for recovering the maximum ceiling on House
Building Advance in 180 maximum monthly instalments as contemplated under Rule 8(a)
of the Tamil Nadu House Building Advance Rules, then its corresponding interest
component that would accrue on completion of 180th instalment if calculated at the
present rate of interest, will be between 72 to 86% of the sanctioned amount of advance.
Then the rate of recovery of instalment amount of interest would be 117 to 158% more
than the rate of recovery of principal instalments, which would be difficult to recover from
him, since the applicant may not have sufficient carry home salary to recover the
instalment amount of interest after completion of recovery of principal instalments and it
may end up in non recovery of loan dues within his service period itself and would result
in loss of receipts to the Government. Hence, in such cases of requests, the sanctioning
authorities / department’s must ensure in fixing up the rate of recovery of instalment
amount of principal at the rate not less than the rate of instalment amount of interest
subject to a maximum of 180 monthly instalments in the case of advance and 60 monthly
instalments in the case of recovery of interest.
Sl.No. Name of the Advances Maximum Bill form
Instt Amount
17 G.P.F. Partfinal 75% of credit ( Max 5 Lakhs) 40 A
(G.O.103 Fin Dt.01.04.2013)

For HBA only -MaxRs.9

Lakhs (G.O. 103 Fin
Dt.01.04.2013)

1) Two months Pay + PP+ Spl Pay or less - Min 12 instas an Max 24 instalments
2) Exceeds the above - Min 24 instls and Max 36 instalments (Rule 15 (1)

18 Family Security Fund Rs.1,50,000 47.A Pay

(w.e.f.1.2.2006) bill form
19 Immediate Relief Rs.25000 40(a)
(G.O.Ms. 282 Fin 26.10.2015
20 DCRG 01.01.2006 Maximum:Rs.10,00,000 75-B
(G.O.Ms.No.235 Fin 01.06.09
21 Privional Pension / Prov. DCRG 75 -C

22 Festival Advance 10 Rs.2000 40(a)

(G.O.116 Fin Dt.3.4.2007)
Rs.5000 (w.e.f.06.11.2012)
(G.O.388 Fin Dt.06.11.2012)
23 Award of cash incentive to the Government Rs.2000 Cash 40(a)
Employees ( G.O.Ms.No.390 Finance (PC)
Dt.07.11.2012)

24 Refund Bill TNTC 62

25 Adjustment Bill 58 - B

26 Medical reimbusement - 30% of pay+ 01.06.2009 SR 2(f), SR7 of TR 161 47.A Pay
Grade pay as on 01.01.2006 G.O.Ms.No.236 Fin bill form
Dt.01.06.2009
As a general rule, no advance should be granted to any Government servant unless he is in
Permanent Service / Officiating Government servants who is an Approved Probationer in a service (
Art. 227 (2) of TNFC Vol. I )
 Rule for sanction of various advances
Sl.No. Item Authority
1 (a) General Provident Fund - Temp advance

Illness 14 ( 1) ( a) ( i)

Higher Education 14 ( 1) ( a) ( ii)

Marriages, Funerals or Other ceremonies including betrothal 14 ( 1) ( a) ( iii)

Purchase of Consumer durables (ie) TV, VCR, VCP, 14 ( 1) ( a) ( iv)

Washing Machine, Cooking Range, Geyser, Computer
Purchase of House NIL

Purchase of House site

Construction of House

Two months Pay + PP+ Spl Pay or less -

Minimum 12 instalments -Max 24 instalments
Rule 15 (1)
Exceeds the above - Min 24 instlss and Max
36 instalments

1 (b) General Provident Fund - Part final

Illness 15 A ( 1 ) ( c) 75% of credit ( Max 5

Lakhs)
Higher Education 15 A ( 1 ) ( a) (G.O.103 Fin
Dt.01.04.2013)
Marriages, Funerals or Other ceremonies including betrothal 15 A ( 1 ) ( b)

Purchase of Consumer durables (ie) TV, VCR, VCP, 15 A ( 1 ) ( h)

Washing Machine, Cooking Range, Geyser, Computer
Purchase of House 15 A ( 1 ) ( d) 75% of credit ( Max 9
Lakhs)
Purchase of House site 15 A ( 1 ) ( e) (G.O.103 Fin
Dt.01.04.2013)
Construction of House 15 A ( 1 ) ( f )

90% withdrawal G.O.Ms.No.535 Fin Dt. 19.7.1991

2 Service Postage & Telegram charges Ins 8 (a) & (b) of TR 16 of TNTC Vol.1,
Item 46(1)(a) , 46 (4) of App.5 of TNFC
Vol.1

3 Festival Advance Rule 7 of App. 28 of TNFC Vol 2

(G.O.116 Fin 3.4.07)

4 Warm cloth Advance Art.235 of TNFC Vol. 1

5 Education Advance G.O.Ms.No.82 Fin 13.6.79

Sl.No. Item Authority
6 Purchase of Text Book G.O.Ms.No.761 Fin 29.07.1978

7 Pay Advance Art 239 of TNFC Vol.1

8 Pay Advance in new station Art 239(a) of TNFC Vol.1 & Ins 1(i) of
TR 19
9 Pay Advance eligible / Own request G.O.Ms.No.480 Fin 28.9.1992

10 Transfer Travelling Allowance Art 239 of TNFC Vol.1

( 75% of the Probable expenditure)

11 Tour advance ( 75% of Estimated amount) Art 242B of TNFC Vol.1

& TA Rule 110 and Art 84 of TNFC Vol.I

12 Tour advance ( 75% of Estimated amount exlcuding Govt.lr.No.82136/Sal II/ Fin

bus/train fare) .Dt.26.09.1987 )

13 LTC advance ( 4/5 th of proposed expenses) G.O.Ms.No.407 Fin Dt. 15.06.1981

14 Khadi & Handloom advance Art 235 B of TNFC Vol.1

G.O.275 H & T (F2) 3.9.83
15 Khadi & Handloom advance - Year of sanction is to be Govt.lr.No.89006/RI/78-3 Industries
treated as a financial year . Dept.Dt.26.02.1979)

16 Khadi & Handloom advance - Recovery has been Govt.lr.No.75185/84-5 Industries

commenced from the same month in which the sanction has Dept.Dt.02.04.1985)
been accorded

17 Permanent advance Art 94 to 98 ,106, 107 of TNFC Vol. I

18 Temorary Advance Art 99 of TNFC Vol.1

19 All Payments in Govt. Transaction should be rounded off to Art.320 to 322 of TNFC Vol.1
nearest rupee w.e.f 01.04.1989

20 As a general rule no advance should be granted to any Art.227(2) of TNFC Vol.1

Government servant unless he is in Permanent service /
Officiating Govt. Servant which is an AP in a Service

21 Departmental revenue cannot be appropriated against Instructions 1, TR 7 (2) of TNTC Vol.I

expenditure except where certain exemptions provided
under Instructions 1, TR 7 (2) of TNTC Vol.I
22 Head of office is authorised to effect Co -op society recovery Art 87 (A) of TNFC Vol.1

23 If arrear claims are to be claimed in an office other than one

the empoloyee arise, non-drawal certificate should be
obtained from the old office and attache. On claimining of SR 14 of TR16
arrears, an intimation should be sent to the old station
 Time Limit for Various Claims
Sl.No. Item Authority
1 T.A.Bill
Claim should be preferred within 3 months from the date on which Note 3 under Art 52 of
particular journey is completed TNFC Vol.I

Regular touring officer, three months period shall be reckoned from Note 3 under Art 52 of
the date of completion of the last journey TNFC Vol.I
2 L.T.C.
Claim should be preferred within one month from the date of Govt.Lr.No. 74995/ All. 1/
completion of return journey 87-1 Fin Dt. 15.09.1987)

3 T.T.A.
Claim should be preferred within 3 months from the completion of Note 1 under Art 52 of
each journey. Three months limit should be calculated separately for TNFC Vol.I
each journey namely self, family, etc., if they travel on different
dates
4 Medical Bill
Claim should be preferred within 3 months from the date of Note 3 under Art 52 of
completion of treatment TNFC Vol.I
5 Arrear Claim
Head of office - upto one year Art 55 of TNFC Vol. I

Next Superior - More than one year upto 3 years

Head of Department - More than 3 years

6 DCRG authorisation: SR 92 (.c) of TR 16 of

TNTC Vol.1
Valid upto one year

7 Payment order issued by the Treasuries are valid for 10 days SR 57(e) of TR 16 of
TNTC Vol.1
 Maximum Ceiling limit for Various Claims
Sl.No. Item Ceiling Authority
1 Advance on Transfer Travelling Allowance 75% of the Probable Art 239 of TNFC Vol.1
expenditure
2 Tour advance 75% of Estimated Art 242B of TNFC Vol.1
amount & TA Rule 110 and Art
84 of TNFC Vol.I
75% of Estimated Govt.lr.No.82136/Sal II/
amount exlcuding Fin .Dt.26.09.1987 )
bus/train fare
3 LTC advance ( 4/5 th of proposed expenses) 4/5 th of proposed G.O.Ms.No.407 Fin Dt.
expenses 15.06.1981

As a general rule no advance should be granted to any Government servant Art.227(2) of TNFC
unless he is in Permanent service / Officiating Govt. Servant which is an AP Vol.1
in a Service

5 Marriage Advance Male - Rs.6000 G.O.Ms.No.234 Fin Dt.

( App 30 of TNFC Vol. II ) Female- Rs.10,000 30.03.1995
(Two times only)
6 Festival Advance Rs.5000 G.O.Ms.388 Fin
(w.e.f.06.11.2012) Dt.06.11.2012

7 Handloom/ Khadi One month basic pay G.O.Ms.No.274

Handloom, Handicrafts,
Textiles & Khadi Dt.
30.09.1993
8 Education Advance Professionl - Rs.2500 * G.O.Ms.No.220 Fin Dt.
Arts - Rs.2000 * 23.03.1993
Polytechnic- Rs.1000
9 Computer Advance Rs.50,000 G.O.Ms.No. 59 Fin Dt.
16.1.2006
10 Tansi Rs.8000

11 Car (New) ( Pay Band 4 and above) Rs.6 Lakhs G.O.467 Fin (Sal)
Dt.22.9.2009
Car (New) Pay Band 3 Rs. 5 Lakhs

Car (New) Below pay Band 3 till grade Pay of Rs. 3 Lakhs
Rs.2800
12 Motor Cycle Rs.50,000 G.O.467 Finance (Sal)
Dt. 22.09.2009
13 G.P.F. Partfinal 75% of credit ( Max (G.O.103 Fin
Rs.5 Lakhs) Dt.01.04.2013)
For HBA only -Max Rs.9 (G.O.103 Fin
Lakhs Dt.01.04.2013)
Sl.No. Item Ceiling Authority
14 G.P.F.Temporary Advance 1) Two months Pay + PP+ Spl Pay or less -
Minimum 12 instalments &Max 24 instalments
2) Exceeds the above -
Minimum 24 instalments Max 36 instalments
15 Family Security Fund Rs.3,00,000
(w.e.f.1.2.2016)

16 Immediate Relief Rs.25000 G.O.Ms. 282 Fin

26.10.2015
17 DCRG Max:Rs.10,00,000 G.O.Ms.No.235 Fin
01.06.09

18 Award of cash incentive to the Government Rs.2000 Cash G.O.Ms.No.390 Finance

Employees (PC) Dt.07.11.2012

19 Medical reimbusement - 30% of pay+ Grade pay SR 2(f), SR7 of TR 161

as on 01.01.2006 G.O.Ms.No.236 Fin
Dt.01.06.2009
 Sanctioning auhtority of Various advances
Sl.No. Item Sanctioning Authority
authority
1 T.A.Bill
A bill for travelling allowance shall be paid only if it is signed by Head of Office Rule 4 of TNTA Rules
the controlling Officer

Controlling officer means an officer above the stuatus of the Rule 2 (ii) of TNTA Rules
claimant and to whom the claimant is administratively
subordinate
2 L.T.C.
The bill should be countersinged by the competent authority Head of Office Govt.Lr.No. 52041/ All. 1/ 94-1
Fin Dt. 14.11.1994

3 T.T.A.
Claim should be preferred within 3 months from the completion Note 1 under Art 52 of TNFC
of each journey. Three months limit should be calculated Vol.I
separately for each journey namely self, family, etc., if they
travel on differenct dates
4 Medical Bill Head of Office
Claim should be preferred within 3 months from the date of Note 3 under Art 52 of TNFC
completion of treatment Vol.I

5 Arrear Claim
Head of office - upto one year Art 55 of TNFC Vol. I

Next Superior - More than one year upto 3 years

Head of Department - More than 3 years

6 Khadi & Handloom advance Head of office Art 235 B of TNFC Vol.1
G.O.275 H & T (F2) 3.9.83
Khadi & Handloom advance - Year of sanction is to be treated Govt.lr.No.89006/RI/78-3
as a financial year . Industries .Dt.26.02.1979)

Khadi & Handloom advance - Recovery has been commenced Govt.lr.No.75185/84-5

from the same month in which the sanction has been accorded Industries .Dt.02.04.1985)

7 Festival Advance Head of Office Rule 7 of App.28 of TNFC Vol

2
G.O.116 Fin 3.4.07
953 Fin Dt.10.12.1980
8 Education Advance Head of Office 1081 Fin Dt.29.11.1990
G.O.Ms.No.821 Fin 13.6.1979

9 Purchase of Text Book Head of Office G.O.Ms.No.761 Fin 29.07.1978

10 Conveyance Advance Head of Dept G.O.667 Fin Dt.27.06.1989

11 Personal Computer Advance Head of Dept G.O.231 Fin Dt.01.04.1992

Sl.No. Item Sanctioning Authority
authority
12 Tansi Advnce Head of Office Govt.Lr.No.366526/88-3
Industries Dept. 16.09.1988
13 Warm cloth Advance Head of Office Art.235 of TNFC Vol. 1

14 Pay Advance Head of Office Art 239 of TNFC Vol.1

15 Pay Advance in new station Head of Office Art 239(a) of TNFC Vol.1 & Ins
1(i) of TR 19

16 Pay Advance eligible / Own request Head of Office G.O.Ms.No.480 Fin 28.9.1992

17 (a) Sanction of Temporary Advance from G.P.F G.O.Ms.No.1606

Head of Department - Government Finance(Funds) Dept
Dt.7.12.1979
All 'A' and ' B' group officers. - Head of Dept
All`B` &`C`employees - Regl. Officer

All`C` &`D`employees - Head of Office

17 (b) Sanction of Temporary Advance from G.P.F G.O.Ms.No.198 Agri

Dt.9.5.1996
All Agrl. Officers - ''ADA

17 (c) Sanction of Temporary Advance from G.P.F G.O.Ms.No.44 Agri Dt.4.2.1999

All Agrl. Officers - 'ADSC, ADSI, STO

17 (d) Sanction of Part final withdrawal from G.P.F. G.O.Ms.No.1606

Finance(Funds) Dept
upto 75% of the credit to all `A` & 'B' group - Head of Dept Dt.7.12.1979
upto 50% of the credit to all 'B' group - Regl. Officer
All`C` &`D`employees - Regl. Officer
18 TN Govt Servant Family Security Fund Scheme Head of office G.O.Ms.No.1515 Fin
Dt.03.021.1973
19 TN Govt Servant Employees SPF cum Gratuity Scheme Head of office G.O.Ms.No.136 Fin
Dt.29.02.1984
20 Award of Incentive to Govt. Servants Regional Officer/ G.O.672 Fin (PC) Dt.
Dist Officers 28.10.1996
21 Award of Incentive to Drivers Head of Dept/ Govt.Lr.No.57710/93-6 P&AR
Dist Officers © Dt.30.11.1993 and
Govt.Lr.No. 7553/94-1 P&AR ©
30.03.1994
22 Sanction of Provisional Pension/DCRG: (TNPR 55 introduced in
Head of Department - Government G.O.Ms.No:14 Fin(Pen)
Dept.dt:5.1.96)
In the case of Self Drawing Officer - Head of Department
Others - Head of office
 Rate of Interest of Various advances
H.B.A

OtherLoan
Computer
Motor car

M.Cycle
G.O.Ms.No

100001-

150001-

200001-

250001-

400001-

500001-
100000

150000

200000

250000

400000

500000

750000
50001-
50,000
Cycle
Date
Year (Fin(LS)

87-88 9.50 8.00 8.00 8.00 9.00 10.00 10.00 11.00 922 / 01.10.86

88-89 10.00 8.50 8.50 8.00 9.00 10.00 10.00 11.00 804 / 23.11.88

89-90 10.00 8.50 8.50 9.00 10.00 10.00 11.00 11.00 1029 / 15.09.89

90-91 9.00 10.00 10.00 11.00 11.00 2289 / 14.11.90

91-92 11.00 9.50 9.50 9.50 10.50 10.50 13.50 13.50 655 / 05.09.91

92-93 13.50 13.50 13.50 10.00 12.00 12.00 13.50 13.50 740 / 18.09.92

93-94 13.50 13.50 13.50 10.00 12.00 12.00 13.50 13.50 750 / 28.10.93

94-95 13.50 13.50 13.50 10.00 12.00 12.00 13.50 13.50 782 / 16.09.94

95-96 10.00 10.00 9.00 8.00 8.00 8.50 8.50 8.50 9.00 686 / 24.08.95

96-97 10.00 10.00 9.00 8.00 8.00 8.50 8.50 8.50 9.00 586 / 10.09.96

97-98 10.00 10.00 9.00 8.00 8.00 8.50 8.50 8.50 9.00 264 / 26.05.97

98-99 15.00 11.50 10.00 10.00 9.00 7.50 9.00 9.00 11.00 11.00 11.00 618 / 26.08.98

99-00 15.00 11.50 10.00 10.00 9.00 7.50 9.00 9.00 11.00 11.00 11.00 57 / 04.02.00

00-01 15.00 11.50 10.00 10.00 9.00 7.50 9.00 9.00 11.00 11.00 11.00 12.00 12.00 82 / 26.02.81

01-02 13.00 9.50 10.00 10.00 7.00 7.50 9.00 9.00 11.00 11.00 11.00 12.00 12.00 186 / 22.03.02

02-03 12.50 9.00 10.00 10.00 6.50 7.50 9.00 9.00 11.00 11.00 11.00 12.00 12.00 394 / 25.11.02

03-04 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 9.50 9.50 9.50 9.50 9.50 166 / 30.03.04

04-05 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 9.50 9.50 9.50 9.50 9.50 168 / 30.04.05

05-06 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 9.50 9.50 9.50 9.50 9.50 438 /02.12.05

06-07 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 8.50 8.50 8.50 8.50 9.50 661/ 4.12.06

07-08 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 8.50 8.50 8.50 8.50 9.50 94 / 14.3.08

08-09 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 8.50 8.50 8.50 8.50 9.50 02 /31.03.2009

09-10 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 8.50 8.50 8.50 8.50 9.50 79/ 15.03.2010
G.O.Ms.No.445 Fin ( L & A) Dt.10.09.2009)
 H.B.A

OtherLoan
Computer
Motor car

M.Cycle
G.O.Ms.No

100001-

150001-

200001-

250001-

400001-

500001-
100000

150000

200000

250000

400000

500000

750000
50001-
50,000
Cycle
Date
Year (Fin(LS)

10-11 11.50 8.00 10.00 10.00 5.50 5.00 6.50 6.50 8.50 8.50 8.50 8.50 9.50 131/ 05.05.2011

11-12 The above rates are applicable for the year 2011 - 2012 since no separate orders was issued

12-13 11.50 9.00 10.00 10.00 5.50 5.50 7.00 7.00 9.00 9.00 9.00 9.00 10.00 203/08.06.2012

13-14 11.50 9.00 10.00 10.00 5.50 5.50 7.00 7.00 9.00 9.00 9.00 9.00 10.00 148/04.05.2013

14-15 11.50 9.00 10.00 10.00 5.50 5.50 7.00 7.00 9.00 9.00 9.00 9.00 10.00 186/08.07.2014

15-16 11.50 9.00 10.00 10.00 5.50 5.50 7.00 7.00 9.00 9.00 9.00 9.00 10.00 213/23.07.2015

16-17 11.50 9.00 10.00 10.00 5.50 5.50 7.00 7.00 9.00 9.00 9.00 9.00 10.00 208/08.07.2016

17-18 11.00 8.50 9.50 9.50 5.00 5.00 6.50 6.50 8.50 8.50 8.50 8.50 9.50 297/09.10.2017
 Interest Calculation formulae
Motor Coveyance Interest calculation
a When recovery is in equal instalments:
n (n+1) x Amount of monthly instalment x R n = Number of Instalment
2 12 100 R = Rate of Interest

(Principal Amount + Instalment) x n x R n = Number of Instalment

2 12 100 R = Rate of Interest

X x Rate of Interest x = ( 800 + 780 + …. + 20)

12 100
(Lr.No.DC/VII/IX/10, Dt.28.11.74 of AG
K.Dis.W.200562/74 Dt.12.12.74 of DA)
b Where partly paid in equal instalments and rest is paid in lumpsum
n( A + L) x R n = Number of Instalment including last instt.
2 12 R = Rate of Interest
A = Principal
L = Last lumpsum payment

1. P x ( N + 1) x R x1 P = Principal Amount
2 x 100 x 12
N = Number of instalment
2. P x ( N - 1) x R x1
2 x 100 x 12 R = Rate of interest

Item 1 - item 2

c When recovery is not in equal instalments:

X x Rate of Interest x = Interest bearing amount
12 100
Notes
1.Simple interest should be charges at the rate fixed by the Government (Art.227(3))

2. The principal of advance should be recovered in equal monthly instalments by compulsory deductions
from the pay of the borrowing Government servant, beginning with the first payment of full month's pay after
the advance is drawn provided that a boroower may repay two or more instalments at the same time.
The amount of the monthly instalments of recovery other than last instalmentshould be fixed as prescribed
by the Government and the last instalment to be recovered will be the remaining balance including
any fraction of a rupee { Art.227(4)}

In respect of all interest bearing advances sanctioned to the Non-Gaz. Government servants , the
responsibilty for the calculation of interest shall rest with the Head of office. The correctness of the interest
recovered will however be checked by the A.G. in post audit.
The recovery of interest should begin with the pay of the next month after the repayment of is completed.
The interest should be calculated on the balance outstanding on the penultimate working day of each month
( before one day of last working day of month). If the total amount of interest to be charged does not appreciably
exceed the amount fixed for equal monthly instalments for recovery of the principal, it should be recovered in a
single instalment, otherwise it should be recovered in instalments not appreciably exceeding the that
amount.{Art.227(4)}
 Interest Calculation formulae- Partly Paid
Amount of advance : Rs.99,000

No. of instalment : Rs.2475 @ 40

Rate of interest : 10%

Drawn on 22.10.1998

Recovery commenced during : in 11/98

36th Instalment recovered : Rs.89,100 ( 36 x Rs.2475)

Partly paid : Rs.9,900 ( 4 x Rs.2475)

1 P x ( N +1) x R 99000 x (40 +1) x 10 Rs16913

2 x 100 x 12 2 x 100 x 12

2 P x ( N -1) x R 9900 x (4 - 1) x 10 Rs.124

2 x 100 x 12 2 x 100 x 12

Sl.No. 1- Sl.No.2 16913 - 124 Rs.16789

Hence interest is Rs.16789

Procedure to calculate accrued HBA interest

(Govt.lr.No.8202/ Fin (BG)/99 Dt.4.2.1999)
Total Amount sanctioned : Rs.4,00,000

Recovery commenced during Jul-97

Monthly instalment amount : Rs.2200

Total Amount sanctioned : Rs.4,00,000

No. of instalments recovered upto Feb 98 = 8 Rs.17600

( Rs.2200 x 8)
Closing Balance as on Feb 98 Rs.3,82,400

98 -99 recovered ( Rs.2200 x 12) Rs.26400

Closing Balance as on Feb 99 Rs.3,56,000

 Income Tax Slab
Income Tax Slab for the Financial year 2000-01 (AY 2001-02)
Slab Tax Surcharge Surcharge
Rs (Total income (Total income
Above 60,000) Above 1,50,000)
Less than 50,000 NIL NIL NIL

50,000 to 60,000 (Total income - 50,000) * 10% 12% 17%

60,000 to 1,50,000 1000 + (Total income - 60,000) * 20% 12% 17%

Income Tax Slab for the Financial year 2001-02 (AY 2002-03)
Slab Tax Surcharge
Rs (Total income Above 60,000)
Less than 50,000 NIL NIL

50,000 to 60,000 (Total income - 50,000) * 10% 2%

60,000 to 1,50,000 1000 + (Total income - 60,000) * 20% 2%

Above 1,50,000 19,000 + (Total income - 1,50,000) * 30% 2%

Income Tax Slab for the Financial year 2002-03 (AY 2003-04)
Slab Tax Surcharge
Rs (Total income Above 60,000)
Less than 50,000 NIL NIL

50,000 to 60,000 (Total income - 50,000) * 10% 5%

60,000 to 1,50,000 1000 + (Total income - 60,000) * 20% 5%

Above 1,50,000 19,000 + (Total income - 1,50,000) * 30% 5%

Income Tax Slab for the Financial year 2003-04 & 2004-05 (AY 2004-05 & 2005-06)
Slab Tax Surcharge
Rs (Total income Above 8.5 Lakhs)
Less than 50,000 NIL NIL

50,000 to 60,000 (Total income - 50,000) * 10% 10%

60,000 to 1,50,000 1000 + (Total income - 60,000) * 20% 10%

Above 1,50,000 19,000 + (Total income - 1,50,000) * 30% 10%

Education cess has to be added on IT and Surcharge @ 2% for AY 2004-05

Education cess has to be added on IT and Surcharge @ 3% for AY 2005-06
 Income Tax Slab for the Financial year 2005-06 & 2006-07 (AY 2006-07 & 2007-08)

TAX rate Man Women Senior Citizen

Above 65

NIL upto Rs.1,00,000 upto Rs.1,35,000 upto Rs.1,85,000

10% 1,00,000 to 1,50,000 1,35,000 to 1,50,000

20% 1,50,000 to 2,50,000 1,50,000 to 2,50,000 1,85,000 to 2,50,000

30% Above 2,50,000 Above 2,50,000 Above 2,50,000

Education cess has to be added on IT and Surcharge @ 3% from AY 2005-06

1. Surcharge is 10% will be charged on total income above 10 lakhs

Income Tax Slab for the Financial year 2007-08 (AY 2008-09)

TAX rate Man Women Senior Citizen

Above 65

NIL upto Rs.1,10,000 upto Rs.1,45,000 upto Rs.1,95,000

10% 1,10,000 to 1,50,000 1,45,000 to 1,50,000

20% 1,50,000 to 2,50,000 1,50,000 to 2,50,000 1,95,000 to 2,50,000

30% Above 2,50,000 Above 2,50,000 Above 2,50,000

Education cess has to be added on IT and Surcharge @ 3% from AY 2005-06

1. Surcharge is 10% will be charged on total income above 10 lakhs

Income Tax Slab for the Financial year 2008-09 (AY 2009-10)

TAX rate Man Women Senior Citizen

Above 65

NIL upto Rs.1,50,000 upto Rs.1,80,000 upto Rs.2,25,000

10% 1,50,000 to 3,00,000 1,80,000 to 3,00,000 2,25,000 to 3,00,000

20% 3,00,000 to 5,00,000 3,00,000 to 5,00,000 3,00,000 to 5,00,000

30% Above 5,00,000 Above 5,00,000 Above 5,00,000

Education cess has to be added on IT and Surcharge @ 3% from AY 2005-06

1. No Surcharge will be charged .
 Income Tax Slab for the Financial year 2009 -10 (AY 2010- 11)

TAX rate Man Women Senior Citizen

Above 65

NIL upto Rs.1,60,000 upto Rs.1,90,000 upto Rs.2,40,000

10% 1,60,000 to 3,00,000 1,90,000 to 3,00,000 2,40,000 to 3,00,000

20% 3,00,000 to 5,00,000 3,00,000 to 5,00,000 3,00,000 to 5,00,000

30% Above 5,00,000 Above 5,00,000 Above 5,00,000

Education cess has to be added on IT and Surcharge @ 3% from AY 2005-06

1. No Surcharge will be charged .

Income Tax Slab for the Financial year 2010 -11 (AY 2011- 12)

TAX rate Man Women Senior Citizen

Above 65

NIL upto Rs.1,60,000 upto Rs.1,90,000 upto Rs.2,40,000

10% 1,60,000 to 5,00,000 1,90,000 to 5,00,000 2,40,000 to 5,00,000

20% 5,00,000 to 8,00,000 5,00,000 to 8,00,000 5,00,000 to 8,00,000

30% Above 8,00,000 Above 8,00,000 Above 8,00,000

Education cess has to be added on IT and Surcharge @ 3% from AY 2005-06

1. No Surcharge will be charged .

Income Tax Slab for the Financial year 2011-12 (AY 2012-13)

TAX rate Man Women Senior Citizen

Above 60

NIL upto Rs.1,80,000 upto Rs.1,90,000 upto Rs.2,50,000

10% 1,80,001 to 5,00,000 1,90,001 to 5,00,000 2,50,001 to 5,00,000

20% 5,00,001 to 8,00,000 5,00,001 to 8,00,000 5,00,001 to 8,00,000

30% Above 8,00,000 Above 8,00,000 Above 8,00,000

Note : 1. Surcharge is NIL and 3% cess will be charged on above TAX

2. Age of Senior citizen is 60 years
 Income Tax Slab for the Financial year 2012-13 (AY 2013-14)

TAX rate Man Women Senior Citizen

Above 65
NIL upto Rs.2,00,000 upto Rs.2,00,000 upto Rs.2,50,000

10% 2,00,001 to 5,00,000 2,00,001 to 5,00,000 2,50,001 to 5,00,000

20% 5,00,001 to 10,00,000 5,00,001 to 10,00,000 5,00,001 to 10,00,000

30% Above 10,00,000 Above 10,00,000 Above 10,00,000

Note : 1. Surcharge is NIL and 3% cess will be charged on above TAX

2. Age of Senior citizen is 65 years

Income Tax Slab for the Financial year 2013-14 (AY 2014-15)

TAX rate Man and Women Senior Citizen

Above 65
NIL upto Rs.2,00,000 upto Rs.2,50,000

10% of amount by which the total 2,00,001 to 5,00,000 2,50,001 to 5,00,000

income exceeds Rs. 2,00,000/-.
Less: Tax Credit - 10% of taxable
income upto a maximum of Rs. 2000/-.
20% 5,00,001 to 10,00,000 5,00,001 to 10,00,000

30% Above 10,00,000 Above 10,00,000

Note : 1. Surcharge is NIL and 3% cess will be charged on above TAX

2. Age of Senior citizen is 65 years

Income Tax Slab for the Financial year 2014-15 (AY 2015-16)

TAX rate Man and Women Senior Citizen

Above 65
NIL upto Rs.2,50,000 upto Rs.3,00,000

10% of amount by which the total 2,50,001 to 5,00,000 3,00,001 to 5,00,000

income exceeds Rs. 2,50,000/-.
Less: Tax Credit - 10% of taxable
income upto a maximum of Rs. 2000/-.
20% 5,00,001 to 10,00,000 5,00,001 to 10,00,000

30% Above 10,00,000 Above 10,00,000

Note : 1. Surcharge is NIL and 3% cess will be charged on above TAX

2. Age of Senior citizen is 65 years
 Income Tax Slab for the Financial year 2015-16 (AY 2016-17)

TAX rate Man and Women Senior Citizen

Above 65
NIL upto Rs.2,50,000 upto Rs.3,00,000

10% of amount by which the total 2,50,001 to 5,00,000 3,00,001 to 5,00,000

income exceeds Rs. 2,50,000/-.
Less: Tax Credit - 10% of taxable
income upto a maximum of Rs. 5000/-.
20% 5,00,001 to 10,00,000 5,00,001 to 10,00,000

30% Above 10,00,000 Above 10,00,000

Note : 1. Surcharge is NIL and 3% cess will be charged on above TAX

2. Age of Senior citizen is 65 years

Income Tax Slab for the Financial year 2016-17 (AY 2017-18)
TAX rate Man and Women Senior Citizen
Above 65
NIL upto Rs.2,50,000 upto Rs.3,00,000

5% of amount by which the total income 2,50,001 to 5,00,000 3,00,001 to 5,00,000

exceeds Rs. 2,50,000/-.
Less: Tax Credit - 10% of taxable
income upto a maximum of Rs. 5000/-.
20% 5,00,001 to 10,00,000 5,00,001 to 10,00,000

30% Above 10,00,000 Above 10,00,000

A resident individual is entitled for rebate u/s 87A if his total income does not exceed
Rs. 5,00,000. The amount of rebate shall be 100% of income-tax or Rs. 5,000,
whichever is less.
Income Tax Slab for the Financial year 2017-18 (AY 2018-19)
TAX rate Man and Women Senior Citizen
Above 65
NIL upto Rs.2,50,000 upto Rs.3,00,000

5% 2,50,001 to 5,00,000 3,00,001 to 5,00,000

20% 5,00,001 to 10,00,000 5,00,001 to 10,00,000

30% Above 10,00,000 Above 10,00,000

Note : 1. Surcharge is NIL and 3% cess will be charged on above TAX

2. Age of Senior citizen is 65 years
A resident individual is entitled for rebate u/s 87A if his total income does not exceed
Rs. 3,50,000. The amount of rebate shall be 100% of income-tax or Rs. 2,500,
whichever is less.
 Income Tax Slab for the Financial year 2018-19 (AY 2019- 20)
TAX rate Man and Women Senior Citizen
Above 65
NIL upto Rs.2,50,000 upto Rs.3,00,000

5% 2,50,001 to 5,00,000 3,00,001 to 5,00,000

20% 5,00,001 to 10,00,000 5,00,001 to 10,00,000

30% Above 10,00,000 Above 10,00,000

Note : 1. Surcharge is NIL and 4% cess will be charged on above TAX

2. Age of Senior citizen is 65 years

A resident individual is entitled for rebate u/s 87A if his total income does not exceed
Rs. 3,50,000. The amount of rebate shall be 100% of income-tax or Rs. 2,500,
whichever is less.
 Computation of the Relief under Sec.89 Read with Rule 21.A. (Page 1)

(A) In respect of salary paid in arrears or in advance / family pension paid in arrears:-

Relief under Section 89 read with Rule 21A(1)(a) is to be computed in the following manner:-

(i) Find out the tax on total income of the previous year in which the salary is received in
arrears or in advance (such salary being hereafter referred as “additional salary”) or family
pension is received in arrears (such family pension being hereafter referred to as
“additional family pension”)
(ii) Find out the tax on the total income as reduced by additional salary/additional family
pension for previous year.
(iii) From the amount arrived at in (i) deduct the amount arrived at in (ii)
(iv) The resultant figure of (iii) is the tax on additional salary / additional family pension

(v) Ascertain the previous years to which the additional salary/additional family pension relates
and add the respective amount of additional salary / additional family pension in respective
proceedings previous years.
(vi) Find out the tax on total income as increased by the relevant additional salary/additional
family pension in respect of each of such previous years.
(vii) Find out the tax on total income (without the addition of additional salary / additional family
pension ) of each of the said previous years.
(viii) From the amount so arrived at in (vi),deduct the amount arrived at in (vii)
(ix) The resultant figure arrived at in (viii) is the aggregate tax on additional salary / additional
family pension
(x) The relief under Section 89 is the difference of (iv) & (ix)
Example
For the financial year ending on 31.3.2006, the total (taxable) income of Mr.A, an
employee aged 60 years is Rs. 2,10,000 (after deduction u/s 80 C for contribution is
provident Fund (Rs.18,000). The said total (taxable) income of Rs. 2,10,000 is inclusive of
arrears of salary for the financial years ending on 31.3.2003, 31.3.2004, & 31.3.2005 in an
amount of Rs. 7,500, 10,000 & Rs 12,500 respectively and the relevant total (taxable)
income of the said years after exhausting the monetary ceiling limit of deduction u/s 16(i) is
Rs. 44,000, Rs.46,000 and Rs.85,000. Relief u/s 89 is to be worked out as under:-

Total (taxable) income (excluding salary received 180,000

in arrears)
Add: Salary received in arrears for year ending 30,000
31.3.2003, 31.3.2004, 31.3.2005
Total 210,000

IT on Rs.2,10,000 total (taxable) income is 17,340 (i)

Rs.17,000 plus Addl. SC 2% on I.T
Less: IT on Rs. 1,80,000 total (taxable) income of 11,220 (ii)
Rs.11,000 Plus additional SC @ 2% on I.T
Tax on additional salary (i.e) salary received in 6120 (iv)
arrear
 Computation of the Relief under Sec.89 Read with Rule 21.A. (Page 2)

Financial Assessment Total Arrears of Total of Tax in respect Tax in Difference

Year ending Year (taxable) salary Col.3&4 of Col.5 respect of of Column 6
on income Col.3 &7
1 2 3 4 5 6 7 8
31.03.2003 2003-04 44000 7500 51500 * NIL NIL Nil
(v) (vi) (vii) ( viii)

31.03.2004 2004-05 46000 10000 56000 * 150 NIL 150

(v) (vi) (vii) (viii)

31.03.2005 2005-06 85000 12500 97500 ** NIL Nil Nil

(v) ( vi) ( viii) ( viii)

150 150 (ix)

Less: Aggregate tax on additional Salary as per Col.8 150 ( ix)

The relief under Sec.89 in respect of employee’s (6120-150) Salary received 5970 ( x)
arrears or in advance is

* IT on Rs. 51,500 and Rs.150 and on Rs.44,000 is Rs. Nil respectively less Rs.225
(being rebate U/S 88 @ 30% of the contribution to Provident Fund Rs.750)

** IT on Rs/56.000 isRs.600 and Rs.46000 is Rs.Nil respectively less Rs.450 (being rebate U/S 88 @ 30% of
the Contribution to Provident Fund Rs.1500)

*** IT on Rs.97,500 is Rs.8500 and on Rs.85,000 is Rs.6000 respectively less Rs. 8500/6000 (being rebate
U/S 88D(a) @ 100% of the IT Payable as the total (taxable) income does not exceed Rs. 1,00,000.

Note:
Under Section 89, an employee is required to make an application to the Assessing officer for the grant of
relief in respect of arrears of salary for the assessment year 2006-07. For the purposes of deduction of tax
at source U/S 192(1) , Certain categories of employers have been empowered to allow the relief U/S 89 to its
employees subject to the condition that employee files particulars in the prescribed Form No 10E to the
employer {Section 192(2A}
 Structure of Governemnt Accounts
All receipts and disbursements of the State Government are shown in the Annual Financial Statement
(BUDGET) in three parts:-
Part I: Consolidated Fund of Tamil Nadu -(a) Revenue Account (b) Capital Account (c) Debt (Debt & Loans and advances)
Part II: Contingency Fund of T.N
Part III : Public Account of Tamil Nadu
Sectors and Head of Accounts ( 6 tier classification)
First Tier (A) General Services (Defence, (A) Services which are indispensable to the existence of an organised state, such as Defence,
I Sector Police, Genl.Admn Police, External Affairs and Tax collection.
(B) Basic Social services for individuals or groups of individuals such as medical, education,
(B) Social and Community services housing, labour and employment
( of the Development functions like (C) Services in the fields of regulation, production and distribution to help economic growth
Education, Public Health etc.) to such as Agriculture. Industry, Power and Transport
(D) Transfer of resources from center to foreign Govts, Center to State and compensation
(C) Economic Services ( functions relating and assignments to Local bodies & Panchayat Raj institutions
to Agriculture Industry, Power etc.

(D)Grants in aid and contribution

II Tier To indicate the functions of a particular Four digit code has been allotted to the major head
Major Heads, Department of Govt First digit: Indicating whether the major head is a receipt head( 0 or 1) or Revenue Expr.Head
Sub-major Head (Such as Agriculture, ( 2 or 3) or capital expr. ( 4 or 5) or Loan Head ( 6 or 7){"8" will represent contingency fund
Education, Police etc) and public accounts} Adding 2 to the first digit of the Revenue receipts will give the
number allotted to corresponding Revenue expr. head; adding another 2- the capital expr.
head and another
2- the loan head of account
The last three digits will be same for the corresponding major heads in the Revenue receipts
section, Revenue expr. section, Capital receipts/ expr. section and the Loans and advances
section.
(eg): 0401 - Receipt for Crop Husbandry
2401- Revenue Expr.Head for Crop Husbandry
4401- Capital Crop Husbandry
6401- Loans for Crop Husbandry
The receipt major heads are assigned the block 0020 to 1999
Expr. major heads on revenue accounts from 2011 to 3999
Expr. major heads on capital accounts from 4001 to 5999
Major heads under public debts from 6001 to 6004
Loans and advances, interstate settlement
and contingency fund from 6075 to 8000
Major heads in the public account from 8001 to 8999
 Sectors and Head of Accounts ( 6 tier classification)
Third Tier To denote the various programmes Budget code is 2 digit code .(eg) under the "2435 other Agricultural programmes" the sub major
Minor Heads under each major Head head are " 01 Marketting and quality control.
Note: Where there is no submajor head, the numberics "00" will be used as a dummy,treating
the major head as a sub-major head
Budget code is 3 digut code. (eg) under the major head " 2435 OAP" (01 Marketting & QC)
the minor heads are " 102 Grading and quality control facilities

IV Tier To denote the scheme for development Budget code Block of Alphabet code
Group sub-head expenditure (or) Organisations for Non-plan I AA to IZ
sub-head Non-development expenditure State Plan II JA to RZ
under each programme minor Centrally sponsored III SA to TZ
heads Schemes financed by
Autonomous bodies V ZA to ZZ
Schemes shared
equally between
State and Centre VI UA to YZ
V Tier To indicate the specific objects of The budget code for a detailed head is a 2 digit numeric
Detailed Head expenditure such as Salaries, (eg) Code No Description
T.E. etc 01 Salaries
02 Wages
VI Tier To indicate the breakup details Lowest units of classification. Budget code is one digit Arbaic numerals
Sub-Detailed under the detailed Heads (eg) Detailed Head Sub-detailed Head
Head 01 Salaries 1.Pay
2.M.C.
05 Office Expenses 1.T.C.
2.O.C.
Part III: Public Account:
The major items in the public account are grouped under the following sectors namely:
( I ) Small savings, Provident Fund etc
(J) Reserve Funds
(K) Deposits and Advances
(L) Suspense and Misellanoues
(M) Remittances
(N) Cash Balance
 Details of Sub- Accounts
Sl.No. Sub- Account Heads of account

1 SA 7 0040 - Sales Tax

2 SA 9 0049 - Interest

3 SA 10 0075 - Misc & General Services

4 SA 18 2401 Crop Husbandry (001 to 108 Minor Heads)

5 SA 18 A 2402 Crop Husbandry (109 to 800 Minor Heads)

6 SA 18 B 0401 Crop Husbandry(Entire receipts)

0435 - Other Agrl. Programmes
2435 Other Agrl. Programmes
4401 Capital Outlay
4425 Capital Outlay
4435 Capital outlay
8658 Suspense Account (PLI)(Only receipts)
7 SA 18 C 2405, 2425

8 SA 18 F 0702 Minor Irrigation

2402 Soil & Water conservation
2702 Minor Irrigation
9 SA 19 0050 Dividends & Profits

10 SA 21 0059 Public Works

0216 Housing
11 SA 23 0071 Contributiion & recoveries towards pension
2071 Pension and other retirement benefits
12 SA 25 0058 Stationery and Printing

13 SA 26 C 0235 Social Security welfare

2235 Social security welfare
14 SA 26 G 0551 Hill areas
2551 Hill areas
15 SA 27 6000 - 7999 Public Debts

16 SA 27 A 7610 Loans ( Receipts & Payments)

16 SA 27 B 8679 Accounts with Govt of other counties

8793 Inter state Suspense accounts
Sl.No. Sub- Account Heads of account

17 SA 27 C 8009 State Provident Fund

( Receipts and 8031 Savings Deposits
payments) 8121 General & Other reserve funds
8222 Sinking Funds
8226 Depreciation/ Renewal reserve funds
8229 Development & welfare funds
8235 General & other reserve funds
8336 Civil Deposits
8338 Deposits of local funds
8342 Other Deposits
8443 Civil Deposits
8449 Other Deposits
18 SA 27 D 8658 Suspense Accounts
( HDFC receipts - 8658 - 00 - 102 AM 010C)
8670 Cheque & Bills
8673 Cash Balance
8782 Cash remittances
19 SA 27 E 8658 Suspense accounts ( Receipts & Charges)
8672 Permanent Cash Imprest ( Receipts & Payments)

(Govt.Lr.No.11638/BG II/ 87-1 Fin Dt.21.9.1987)

 D.P. Code - Master
0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

2401 00 001 JA 2401 00 001 AB 2401 00 001 AA

2401 00 001 JU 2401 00 001 AU

2401 00 102 JD 2401 00 102 UB 2401 00 102 SB 2401 00 102 SA 2401 00 102 JE

2401 00 102 UA

2401 00 103 AL 2401 00 103 JB 2401 00 103 AA 2401 00 103 KT 2401 00 103 AD 2401 00 103 AC

2401 00 103 AF 2401 00 103 AN 2401 00 103 AH

2401 00 103 AK 2401 00 103 AM

2401 00 103 AE 2401 00 103 AW

2401 00 103 UC

2401 00 104 AE

2401 00 105 JK 2401 00 105 AE 2401 00 105 SN 2401 00 105 JR 2401 00 105 JQ 2401 00 105 AA

2401 00 105 SA

2401 00 105 UJ

2401 00 107 AC 2401 00 107 AB 2401 00 107 AA 2401 00 107 JA

2401 00 107 AH 2401 00 107 AG 2401 00 107 SG

 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

2401 00 108 AB 2401 00 108 VF 2401 00 108 AA 2401 00 108 TK 2401 00 108 VI 2401 00 108 AD 2401 00 108 JD 2401 00 108 AR

2401 00 108 AG 2401 00 108 UP 2401 00 108 AX 2401 00 108 VC 2401 00 108 KM

2401 00 108 KL 2401 00 108 KU 2401 00 108 UD 2401 00 108 UC

2401 00 108 KV

2401 00 109 AF 2401 00 109 AE 2401 00 109 KD 2401 00 109 PF 2401 00 109 UC 2401 00 109 JC 2401 00 109 AB

2401 00 109 AK 2401 00 109 KI 2401 00 109 PE 2401 00 109 SH

2401 00 110 JE 2401 00 110 JI 2401 00 110 JF

2401 00 112 JB 2401 00 112 UA 2401 00 112 SA

2401 00 114 SB 2401 00 114 UE 2401 00 114 UB

2401 00 789 JB 2401 00 789 UA 2401 00 789 JA 2401 00 789 JE 2401 00 789 UD 2401 00 789 UC 2401 00 789 JC 2401 00 789 UB

2401 00 789 JQ 2401 00 789 UF 2401 00 789 JK 2401 00 789 JJ 2401 00 789 UH 2401 00 789 JM

2401 00 789 JP

2401 00 793 UA

2401 00 796 JD 2401 00 796 JH 2401 00 796 UA 2401 00 796 JK 2401 00 796 JJ

2401 00 796 JI

2401 00 800 KH 2401 00 800 AV 2401 00 800 KF 2401 00 800 PC 2401 00 800 KD
 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

2401 00 911 AF 2401 00 911 JA 2401 00 911 AE 2401 00 911 JE 2401 00 911 UD 2401 00 911 JD 2401 00 911 AC 2401 00 911 JC 2401 00 911 UB 2401 00 911 JB

2401 00 911 AK 2401 00 911 JK 2401 00 911 AT 2401 00 911 PB 2401 00 911 JK 2401 00 911 AH 2401 00 911 LA

2401 00 911 KF 2401 00 911 KE 2401 00 911 KM

2401 00 911 SB 2401 00 911 UE 2401 00 911 UC

2401 00 911 UA 2401 00 911 UH

2401 00 911 UF
 D.P. Code - Master

0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

2402 00 101 AD 2402 00 101 AB 2402 00 101 JG 2402 00 101 AA 2402 00 101 AE

2402 00 101 AG 2402 00 101 AF

2402 00 101 UA

2402 00 102 UM 2402 00 102 JW

2402 00 102 UR

2402 00 103 UG 2402 00 103 UF 2402 00 103 JE 2402 00 103 QA

2402 00 789 UA

2402 00 800 JA

2402 00 911 UR 2402 00 911 AA

2415 01 004 AN 2415 01 004 JH 2415 01 004 BF 2415 01 120 AC 2415 01 004 BE 2415 01 004 BD

2415 01 120 AF

2435 60 800 UA 2435 01 101 AA 2435 01 102 AN

2435 01 102 AO 2435 60 911 UA

 Details of D.P. Codes

Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

Salaries
01 rk;gsq;fs; 0108 0109 0100 0101 0102 0103 0104 0105 0106 0107

Pay
01 mbg;gilr;rk;gs;k; 0117 0118 0119 0110 0111 0112 0113 0114 0015 0116

Medical Allowance
02 kUj;Jtg;gb 0126 0127 0128 0129 0120 0121 0122 0123 0124 0125

Medical charges
03 kUj;Jtr;nryTfs; 0135 0136 0137 0138 0139 0130 0131 0132 0133 0134

Other Allowances
04 Vida gbfs; 0144 0145 0146 0147 0148 0149 0140 0141 0142 0143

05 Interim Relief ,ilf;fhy epthuzk; 0153 0154 0155 0156 0157 0158 0159 0150 0151 0152

HRA
06 tPl;Lthlifg;gb 0162 0163 0164 0165 0166 0167 0168 0169 0160 0161

07 Travel concession gazr;rYif 0171 0172 0173 0174 0175 0176 0177 0178 0179 0170

CCA
08 efu <l;Lg;gb 0180 0181 0182 0183 0184 0185 0186 0187 0188 0189

09 Honorarium 0199 0190 0191 0192 0193 0194 0195 0196 0197 0198

Wages
02 Cjpaq;fs; 0206 0207 0208 0209 0200 0201 0202 0203 0204 0205

Dearness Allowance
03 mftpiyg;gb 0304 0305 0306 0307 0308 0309 0300 0301 0302 0303

Dearness Allowance
01 mftpiyg;gb 0313 0314 0315 0316 0317 0318 0319 0310 0311 0312

02 DA Arrear mftpiyg;gb epYit 0322 0323 0324 0325 0326 0327 0328 0329 0320 0321

Dearness Pay
03 mftpiy Cjpak; 0331 0332 0333 0334 0335 0336 0337 0338 0339 0330

Travel Expenses
04 gazr;nryTfs; 0402 0403 0404 0405 0406 0407 0408 0409 0400 0401
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

Tour Travelling
01 Allowance Rw;Wg;gazg;gbfs; 0411 0412 0413 0414 0415 0416 0417 0418 0419 0410

Transfer Travelling
02 Allowance gzpapl khw;wy; gazg;gb 0420 0421 0422 0423 0424 0425 0426 0427 0428 0429

Fixed Travelling
03 Allowance epiyahd gazg;gb 0439 0430 0431 0432 0433 0434 0435 0436 0437 0438

Office Expenses
05 mYtyfr;nryTfs; 0500 0501 0502 0503 0504 0505 0506 0507 0508 0509

Telephone charges
01 njhiyNgrpf;fl;lzk; 0519 0510 0511 0512 0513 0514 0515 0516 0517 0518

Other Contingencies
02 Vida rpy;yiur; nryTfs; 0528 0529 0520 0521 0522 0523 0524 0525 0526 0527

Electricity charges
03 kpd;fl;lzq;fs; 0537 0538 0539 0530 0531 0532 0533 0534 0535 0536

Service postage &

mYtyfg;gzp mQ;ry;
04 Postal Expenditure 0546 0547 0548 0549 0540 0541 0542 0543 0544 0545
tpy;iyfs; kw;Wk; jghy; nryT

Furniture
05 miwfyd; 0555 0556 0557 0558 0559 0550 0551 0552 0553 0554

Rent,Rates and Taxes

06 thlif fl;lz tPjq;fs; tupfs; 0608 0609 0600 0601 0602 0603 0604 0605 0606 0607

Rent
01 thlif 0617 0618 0619 0610 0611 0612 0613 0614 0615 0616

Property Tax
02 nrhj;Jtup 0626 0627 0628 0629 0620 0621 0622 0623 0624 0625

Water charges
03 jz;zPH fl;lzq;fs; 0635 0636 0637 0638 0639 0630 0631 0632 0633 0634

Lease for Land

04 epyj;j
; pw;fhd Fj;jif 0644 0645 0646 0647 0648 0649 0640 0641 0642 0643

05 Others Vidaitfs; 0653 0654 0655 0656 0657 0658 0659 0650 0651 0652

Publications
07 ntspapPLfs; 0706 0707 0708 0709 0700 0701 0702 0703 0704 0705
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

Advertistment and
08 Publicity tpsk;guKk;> gpur;rhuKk; 0804 0805 0806 0807 0808 0809 0800 0801 0802 0803

Advertisement charges
01 tpsk;guf;fl;lzq;fs; 0813 0814 0815 0816 0817 0818 0819 0810 0811 0812

Exhibition
02 nghUl;fhl;rp 0822 0823 0824 0825 0826 0827 0828 0829 0820 0821

03 Demonstration nra;Kiw tpsf;fk; 0831 0832 0833 0834 0835 0836 0837 0838 0839 0830

09 Others Vidaitfs; 0895 0896 0897 0898 0899 0890 0891 0892 0893 0894

09 Grants in Aid cjtpj;njhif 0902 0903 0904 0905 0906 0907 0908 0909 0900 0901

elg;Gr;nryTf;fhd; cjtpj;
01 Grants for current Expr 0911 0912 0913 0914 0915 0916 0917 0918 0919 0910
njhif

%yjdr;nryTf;fhd cjtpj
02 Grants for Capital Expr 0920 0921 0922 0923 0924 0925 0926 0927 0928 0929
;njhif

Fwpg;gpl;l jpl;lq;f
; Sf;f
; hd
03 Grants for Specific Schmes 0939 0930 0931 0932 0933 0934 0935 0936 0937 0938
cjtpj; njhif

04 Grants for Debt Servicing 0948 0949 0940 0941 0942 0943 0944 0945 0946 0947

09 Others Vidaitfs; 0993 0994 0995 0996 0997 0998 0999 0990 0991 0992

Contribution
10 gq;Fj;njhiffs; 1009 1000 1001 1002 1003 1004 1005 1006 1007 1008

Fwpg;gpl;l epjpf;F njhif

01 Contribution to Specific Fund 1018 1019 1010 1011 1012 1013 1014 1015 1016 1017
nfhLj;jy;

Insurance premium
02 fhg;GWjpf;fl;lzk; 1027 1028 1029 1020 1021 1022 1023 1024 1025 1026

09 Others Vidaitfs; 1090 1091 1092 1093 1094 1095 1096 1097 1098 1099

11 Subsidies khdpaq;fs; 1107 1108 1109 1100 1101 1102 1103 1104 1105 1106
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

01 Individual Based Subsidy jdpj;jpl;l khdpaq;fs; 1116 1117 1118 1119 1111 1112 1113 1114 1115 1116

02 Gneral Subsidy nghJ khdpak; 1125 1126 1127 1128 1129 1120 1121 1122 1123 1124

gbg;Gjtpj;njhiffSk; gapw;rp
12 Schodlarships and Stipends
cjtp njhiffSk;
1205 1206 1207 1208 1209 1200 1201 1202 1203 1204

01 Pre Matric 1214 1215 1216 1217 1218 1219 1210 1211 1212 1213

02 Post Matric 1223 1224 1225 1226 1227 1228 1229 1220 1221 1222

09 Others Vidaitfs; 1296 1297 1298 1299 1290 1291 1292 1293 1294 1295

tpUe;Njhk;gy;> Nfspf;ifr
13 Hospitality Enteritainement Expr
;nryTfs;
1303 1304 1305 1306 1307 1308 1309 1300 1301 1302

14 Sumptuary Allowance 1401 1402 1403 1404 1405 1406 1407 1408 1409 1400

15 Secret Service Expenses 1509 1500 1501 1502 1503 1504 1505 1506 1507 1508

16 Major Works ngUk; gzpfs; 1607 1608 1609 1600 1601 1602 1603 1604 1605 1606

Minor Works
17 rpW gzpfs; 1705 1706 1707 1708 1709 1700 1701 1702 1703 1704

18 Maintenance guhkupg;G 1803 1804 1805 1806 1807 1808 1809 1800 1801 1802

01 Periodical Maintenance 1812 1813 1814 1815 1816 1817 1818 1819 1810 1811

Machinery and
19 Equipments ,ae;jpuKk;> rhjdKk; 1901 1902 1903 1904 1905 1906 1907 1908 1909 1900

Purchase
01 thq;Fjy; 1910 1911 1912 1913 1914 1915 1916 1917 1918 1919

Renewal & Replacement

02 GJg;gpj;jYk;> khw;wpaikj;jYk; 1929 1920 1921 1922 1923 1924 1925 1926 1927 1928
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

Maintenance
03 guhkupg;G 1938 1939 1930 1931 1932 1933 1934 1935 1936 1937

04 Lease Rent 1947 1948 1949 1940 1941 1942 1943 1944 1945 1946

20 Tools and Plant 2008 2009 2000 2001 2002 2003 2004 2005 2006 2007

01 Purchase thq;Fjy; 2017 2018 2019 2010 2011 2012 2013 2014 2015 2016

02 Renewal and Replacement GJg;gpj;jYk;> khw;wpaikj;jYk; 2026 2027 2028 2029 2020 2021 2022 2023 2024 2025

03 Maintenance guhkupg;G 2035 2036 2037 2038 2039 2030 2031 2032 2033 2034

Motor Vehicles
21 Nkhl;lhH tz;bfs; 2106 2107 2108 2109 2100 2101 2102 2103 2104 2105

01 Purchase thq;Fjy; 2115 2116 2117 2118 2119 2110 2111 2112 2113 2114

Maintenance of Functional
02 Vehicles ,aq;Fk; CHjpfspd; guhkupg;G 2124 2125 2126 2127 2128 2129 2120 2121 2122 2123

03 Hire charges 2133 2134 2135 2136 2137 2138 2139 2130 2131 2132

04 Lease rent 2142 2143 2144 2145 2146 2147 2148 2149 2140 2141

22 Investments KjyPLfs; 2204 2205 2206 2207 2208 2209 2200 2201 2202 2203

23 Loans 2302 2303 2304 2305 2306 2307 2308 2309 2300 2301

Materials and Supplies

24 nghUs;fSk;> toq;fYk; 2400 2401 2402 2403 2404 2405 2406 2407 2408 2409

25 Interest tl;b 2508 2509 2500 2501 2502 2503 2504 2505 2506 2507

26 Dividents 2606 2607 2608 2609 2600 2601 2602 2603 2604 2605
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

27 Pension Xa;t+jpak; 2704 2705 2706 2707 2708 2709 2700 2701 2702 2703

28 Gratuities gzpf;nfhil 2802 2803 2804 2805 2806 2807 2808 2809 2800 2801

29 Depreciation 2900 2901 2902 2903 2904 2905 2906 2907 2908 2909

30 Inter Account Transfers fzf;FfspilNa khw;wk; 3007 3008 3009 3000 3001 3002 3003 3004 3005 3006

31 Write off and Losses 3105 3106 3107 3108 3109 3100 3101 3102 3103 3104

32 Suspense 3203 3204 3205 3206 3207 3208 3209 3200 3201 3202

Payments for Professional and

33 Special Services 3301 3302 3303 3304 3305 3306 3307 3308 3309 3300

Pleader fees muR tof;F elj;JeHfs;

01 3310 3311 3312 3313 3314 3315 3316 3317 3318 3319
fl;lzq;fs;

Remuneration
02 Cjpak; 3329 3320 3321 3322 3323 3324 3325 3326 3327 3328

03 Spl. Service rpwg;G gzp 3338 3339 3330 3331 3332 3333 3334 3335 3336 3337

Contract payment
04 xg;ge;j Cjpak; 3347 3348 3349 3340 3341 3342 3343 3344 3345 3346

09 Other payments Vida njhif nfhLj;jy; 3392 3393 3394 3395 3396 3397 3398 3399 3390 3391

Other charges
34 Vida nryTfs; 3409 3400 3401 3402 3403 3404 3405 3406 3407 3408

Other items
01 Vida ,dq;fs; 3418 3419 3410 3411 3412 3413 3414 3415 3416 3417

E}yfq;fs; Kjypatw;wpw;F
Purchase of Books and Periodicals
02 Gj;j;fq;fs; Fwpj;j fhy ntspaPLfs; 3427 3428 3429 3420 3421 3422 3423 3424 3425 3426
to Library
thq;Fjy;

35 Royalty 3507 3508 3509 3500 3501 3502 3503 3504 3505 3506
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

36 International Programmes 3605 3606 3607 3608 3609 3600 3601 3602 3603 3604

Payments out of Discretioinary

37 Grants for High
3703 3704 3705 3706 3707 3708 3709 3700 3701 3702

Deputation / Travel Abroad of

38 Scientists
3801 3802 3803 3804 3805 3806 3807 3808 3809 3800

39 Rewards 3909 3900 3901 3902 3903 3904 3905 3906 3907 3908

40 Discount on Loans 4006 4007 4008 4009 4000 4001 4002 4003 4004 4005

41 Other Discounts 4104 4105 4106 4107 4108 4109 4100 4101 4102 4103

Service or Comitment
gzp my;yJ nghWg;Ngw;w
42 charges
nryTfs;
4202 4203 4204 4205 4206 4207 4208 4209 4200 4201

43 Cost of Ration 4300 4301 4302 4303 4304 4305 4306 4307 4308 4309

44 Arms andAmmunition 4408 4409 4400 4401 4402 4403 4404 4405 4406 4407

Pertoleum, Oil and

Pngl;Nuhypak;> vz;nza;> kw;Wk;
45 Lubricant
krnfz;nza;
4506 4507 4508 4509 4500 4501 4502 4503 4504 4505

Clothing, Tentage and

cilfs;> $lhur ;nryTfs;> gz;lf
46 Stores
rhiy nghUl;fs;
4604 4605 4606 4607 4608 4609 4600 4601 4602 4603

Stores and Equipments gz;lfrhiyg; nghUs ;fSk;>

47 rhjdq;fSk;
4702 4703 4704 4705 4706 4707 4708 4709 4700 4701

01 Stores gz;lfrhiyg; nghUs;fs; 4711 4712 4713 4714 4715 4716 4717 4718 4719 4710

02 Equipments rhjdq;fs; 4720 4721 4722 4723 4724 4725 4726 4727 4728 4729

48 Foreign Allowance 4800 4801 4802 4803 4804 4805 4806 4807 4808 4809
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

Festival Advances
49 gz;bif Kd;gzq;fs; 4908 4909 4900 4901 4902 4903 4904 4905 4906 4907

Festival Advances -
01 Debit gz;bif Kd;gzq;fs; - gw;W 4917 4918 4919 4910 4911 4912 4913 4914 4915 4916

Festival Advances -
02 credit gz;bif Kd;gzq;fs; - tuT 4926 4927 4928 4929 4920 4921 4922 4923 4924 4925

50 Advances 5005 5006 5007 5008 5009 5000 5001 5002 5003 5004

51 Compensation ,og;gPL 5103 5104 5105 5106 5107 5108 5109 5100 5101 5102

jtW VJkpy;yhjtplj;J
01 Claims under no fault liability nghWg;gpd;Ngupy; njhif NfhUjy;
5112 5113 5114 5115 5116 5117 5118 5119 5110 5111

02 Other compensations Vida ,og;gPLfs; 5121 5122 5123 5124 5125 5126 5127 5128 5129 5120

52 Gifts 5201 5202 5203 5204 5205 5206 5207 5208 5209 5200

53 Reserves 5309 5300 5301 5302 5303 5304 5305 5306 5307 5308

jpl;lkpl;l gazq;fs; Fwpj;j

54 Expenses on conducted Tours
nryT
5407 5408 5409 5400 5401 5402 5403 5404 5405 5406

55 Fees to Staff Artists 5505 5506 5507 5508 5509 5500 5501 5502 5503 5504

56 Feeding and Cash Doles 5603 5604 5605 5606 5607 5608 5609 5600 5601 5602

57 Purchase of Food grains 5701 5702 5703 5704 5705 5706 5707 5708 5709 5700

Central State Transfer of

58 Resources
5809 5800 5801 5802 5803 5804 5805 5806 5807 5808

Prizes and awards

59 gupRfSk;> ntFkjpfSk; 5907 5908 5909 5900 5901 5902 5903 5904 5905 5906

muR rhHgw;w cWg;gpdHfSf;F

60 TA/DA to Non Official Members
gazg;gb ehl;gb
6004 6005 6006 6007 6008 6009 6000 6001 6002 6003
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

61 Refunds epyq;fs; 6102 6103 6104 6105 6106 6107 6108 6109 6100 6101

62 Notional Value of Gifts received 6200 6201 6202 6203 6204 6205 6206 6207 6208 6209

63 Customs Duty 6308 6309 6300 6301 6302 6303 6304 6305 6306 6307

64 Lands epyq;fs; 6406 6407 6408 6409 6400 6401 6402 6403 6404 6405

65 Buildings 6504 6505 6506 6507 6508 6509 6500 6501 6502 6503

66 Medicines 6602 6603 6604 6605 6606 6607 6608 6609 6600 6601

67 Feeding and Dietary charges 6700 6701 6702 6703 6704 6705 6706 6707 6708 6709

01 Rice 6719 6710 6711 6712 6713 6714 6715 6716 6717 6718

02 Dhall 6728 6729 6720 6721 6722 6723 6724 6725 6726 6727

03 Oil 6737 6738 6739 6730 6731 6732 6733 6734 6735 6736

04 Vegetables, Condments 6746 6747 6748 6749 6740 6741 6742 6743 6744 6745

05 Eggs 6755 6756 6757 6758 6759 6750 6751 6752 6753 6754

09 Others 6791 6792 6793 6794 6795 6796 6797 6798 6799 6700

Gj;jq;f;s;>Nehl;Lg;Gj;jfq;fs;>
Cost of Books/ Note Books / Slates
68 rpNyl;Lfs; Kjypatw;wpw;fhFk; 6808 6809 6800 6801 6802 6803 6804 6805 6806 6807
Etc
nryT
Procurement of
Ntshz;ik ,LnghUl;fs;
69 Agrl Inputs
thq;Fjy;
6906 6907 6908 6909 6900 6901 6902 6903 6904 6905
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

70 Unemployment Relief 7003 7004 7005 7006 7007 7008 7009 7000 7001 7002

71 Printing charges mr;rpLk; nryTfs; 7101 7102 7103 7104 7105 7106 7107 7108 7109 7100

Training
72 gapw;rp 7209 7200 7201 7202 7203 7204 7205 7206 7207 7208

Transport charges
73 Nghf;Ftuj;J nryTfs; 7307 7308 7309 7300 7301 7302 7303 7304 7305 7306

74 Purchase and Up keep of Animals 7405 7406 7407 7408 7409 7400 7401 7402 7403 7404

75 Working Expenses 7503 7504 7505 7506 7507 7508 7509 7500 7501 7502

Computer and
76 Accessories fzpdpAk;> Jizg;ghfq;fSk; 7601 7602 7603 7604 7605 7606 7607 7608 7609 7600

Purchase
01 thq;Fjy; 7610 7611 7612 7613 7614 7615 7616 7617 7618 7619

Maintenance
02 guhkupg;G 7629 7620 7621 7622 7623 7624 7625 7626 7627 7628

Staionery
03 vOJnghUl;fs; 7638 7639 7630 7631 7632 7633 7634 7635 7636 7637

Deduct - Recoveries
77 fopf;fTk; - jpUg;gp t#ypg;git 7709 7700 7701 7702 7703 7704 7705 7706 7707 7708

Recoveries of over payments / kpifahf nfhLj;j njhifia

02 Remittance of Excess drawals t#ypj;jy; kpifahfg;ngw;w 7727 7728 7729 7720 7721 7722 7723 7724 7725 7726
njhifiaj; jpUk;gr; nrYj;J; jy;

Other Recoveries
03 Vida t#y;fs; 7736 7737 7738 7739 7730 7731 7732 7733 7734 7735

78 Deduct Recoveries (Suspense) 7807 7808 7809 7800 7801 7802 7803 7804 7805 7806
 Sub-detailed Head 0000 0001 0002 0003 0004 0005 0006 0007 0008 0009

79 Salaries Grants 7905 7906 7907 7908 7909 7900 7901 7902 7903 7904

Pay
01 mbg;gilr;rk;gs;k; 7914 7915 7916 7917 7918 7919 7910 7911 7912 7913

Medical Allowance
02 kUj;Jtg;gb 7923 7924 7925 7926 7927 7928 7929 7920 7921 7922

Medical charges
03 kUj;Jtr;nryTfs; 7932 7933 7934 7935 7936 7937 7938 7939 7930 7931

Other Allowances
04 Vida gbfs; 7941 7942 7943 7944 7945 7946 7947 7948 7949 7940

05 Interim Relief ,ilf;fhy epthuzk; 7950 7951 7952 7953 7954 7955 7956 7957 7958 7959

HRA
06 tPl;Lthlifg;gb 7969 7960 7961 7962 7963 7964 7965 7966 7967 7968

Travel concession
07 gazr;rYif 7978 7979 7970 7971 7972 7973 7974 7975 7976 7977

CCA
08 efu <l;Lg;gb 7987 7988 7989 7980 7981 7982 7983 7984 7985 7986

09 DA mftpiyg;gb 7996 7997 7998 7999 7990 7991 7992 7993 7994 7995

80 Lumpsum Provision 8002 8003 8004 8005 8006 8007 8008 8009 8000 8001

99 Miscellaneous Vidaitfs; 9903 9904 9905 9906 9907 9908 9909 9900 9901 9902
 Details of D.P. Codes ( Dues - Agri)
Department Code No 05 02
2401- 00 - 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-01- 2401-00- 2401-00- 2401-00- 2402 - 00- 2402-00- 2402-00-
Sub-detailed Head 001-AB 103- AA 103- AC 103- AD 103- AL 103- AN 108- AA 109- AB 109- AF 109- AK 109- KD 101 - AA 101- AE 101- AB

Dist.Staff SSF Pulses SPU Paddy Seeds Sugarcane Depot FTC T &V STL MSTL SSLU

01 Salaries
0105 0101 0107 0105 0109 0105 0101 0107 0109 0109 0104 0008 0102
r«gs§f´
01 Pay
mo¥gil¢r«gs« 0114 0110 0116 0114 0118 0114 0110 0116 0118 0118 0113 0106 0111

02 Medical Allowance
kU¤Jt¥go 0123 0129 0125 0123 0127 0123 0129 0125 0127 0127 0122 0115 0120

03 Medical charges
kU¤Jt¢bryîf´ 0132 0138 0134 0132 0136 0132 0138 0134 0136 0136 0131 0133 0139

04 Other Allowances
Vida gof´ 0141 0147 0143 0141 0145 0141 0147 0143 0145 0145 0410 0142 0148

06 HRA
å£L thlif¥go 0169 0165 0161 0169 0163 0169 0165 0161 0163 0163 0168 0160 0166

07 Travel concession
gaz¢rYif 0178 0174 0170 0178 0172 0178 0174 0170 0172 0172 0177 0179 0175

08 CCA
efu <£L¥go 0181 0183 0189 0187 0181 0187 0183 0189 0181 0181 0186 0188 0184

02 Wages
C½a§f´ 0209 0205 0203 0209 0205 0207 0202 0204 0200

03 Dearness Allowance
mfÉiy¥go 0301 0307 0303 0301 0305 0301 0307 0303 0305 0305 0300 0302 0308

01 Dearness Allowance
mfÉiy¥go 0310 0316 0312 0310 0314 0310 0316 0312 0314 0314 0319 0311 0317

03 Dearness Pay
mfÉiy C½a« 0338 0334 0330 0338 0332 0338 0334 0330 0332 0332 0337 0339 0335
 2401- 00 - 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-01- 2401-00- 2401-00- 2401-00- 2402 - 00- 2402-00- 2402-00-
Sub-detailed Head 001-AB 103- AA 103- AC 103- AD 103- AL 103- AN 108- AA 109- AB 109- AF 109- AK 109- KD 101 - AA 101- AE 101- AB

04 Travel Expenses
gaz¢bryîf´ 0409 0405 0401 0409 0403 0409 0405 0401 0403 0403 0408 0400 0406

01 Tour Travelling
Allowance 0418 0414 0410 0418 0412 0418 0414 0410 0412 0412 0417 0419 0415
R¦W¥gaz¥gof´
02 Transfer Travelling
Allowance
gÂÆl kh¦w± gaz¥ 0427 0423 0429 0427 0421 0427 0423 0429 0421 0421 0426 0428 0424
gof´

03 Fixed Travelling
Allowance 0432 0436 0438 0430 0437
Ãiyahd gaz¥go
05 Office Expenses
mYtyf¢bryîf´ 0507 0503 0509 0507 0501 0507 0503 0509 0501 0501 0505 0506 0528 0504

01 Telephone charges
bjhiyng¼¡f£lz« 0516 0516 0516 0518 0510 0510 0501 0515

02 Other Contingencies
Vida ¼±yiw¢ 0525 0523 0527 0525 0529 0525 0521 0527 0529 0529 0524 0526 0522
bryîf´
03 Electricity charges
Ĭf£lz§f´ 0534 0530 0536 0534 0538 0534 0530 0536 0538 0538 0533 0535 0531

04 Service postage &

Postal Expenditure
mYtyf¥g m¨r± 0543 0549 0543 0543 0549 0545 0547 0547 0544 0540
ɱiyf´ k¦W« jgh±
bryî
Furniture
05
miwfy¬
0550 0551

06 Rent,Rates and Taxes

thlif f£lz 0605 0601 0605 0609 0605 0601 0607 0609 0609 0604 0606 0602
åj§f´/tÇf´
01 Rent
thlif 0614 0610 0614 0618 0614 0610 0616 0618 0618 0613 0615 0611

02 Property Tax
brh¤JtÇ 0623 0629 0623 0627 0623 0629 0625 0627 0627 0622 0624 0620

03 Water charges
j©Ù® f£lz§f´ 0638 0636 0632 0638 0634 0636 0636 0631 0639

04 Lease for Land

Ãy¡F¤jif 0647
 2401- 00 - 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-01- 2401-00- 2401-00- 2401-00- 2402 - 00- 2402-00- 2402-00-
Sub-detailed Head 001-AB 103- AA 103- AC 103- AD 103- AL 103- AN 108- AA 109- AB 109- AF 109- AK 109- KD 101 - AA 101- AE 101- AB

07 Publications
btËÞLf´ 0707 0707 0702

08 Advertistment and
Publicity 0801 0803 0805 0805 0809 0800 0802 0808
És«guK« ¾u¢rhuK«
01 Advertisement charges
És«gu¡f£lz§f´ 0810 0812 0814 0814 0818 0819 0811 0817

02 Exhibition
bghU£fh£¼ 0821 0823 0823

10 Contribution
g§F¤bjhiff´ 1007

02 Insurance premium
fh¥òW½¡f£lz« 1025

17 Minor Works
¼W gÂf´ 1704 1706

19 Machinery and
Equipments 1908 1904 1900 1908 1908 1904 1900 1902 1902 1907 1909 1905
,aª½uK« rhjdK«
01 Purchase
th§Fj± 1917 1913 1919 1917 1917 1913 1911 1911 1916 1918 1914

02 Renewal & Replacement

òJ¥¾¤jY«
kh¦¿aik¤jY« 1926

03 Maintenance
guhkÇ¥ò 1931 1937 1935 1931 1937 1939 1939 1934 1936 1932

21 Motor Vehicles
nkh£lh®t©of´ 2103 2109 2105 2103 2103 2107 2107 2104 2100

02 Maintenance of Functional
Vehicles
,a§F« C®½fˬ
2121 2127 2123 2121 2121 2125 2125 2122 2128
guhkÇ¥ò
24 Materials and Supplies
bghU´fS« tH§fY« 2403 2409 2407 2403 2402 2401 2405 2406 2408 2404
 2401- 00 - 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-01- 2401-00- 2401-00- 2401-00- 2402 - 00- 2402-00- 2402-00-
Sub-detailed Head 001-AB 103- AA 103- AC 103- AD 103- AL 103- AN 108- AA 109- AB 109- AF 109- AK 109- KD 101 - AA 101- AE 101- AB

33 Payments for Professional

and
Special Services 3308 3304 3300 3308 3308 3304 3300 3302 3302 3307 3309 3305
bjhʱKiw/¼w¥ò¥gÂ
fS¡F¤ bjhif bfhL¤j±

01 Pleader fees
muR tH¡F el¤Je®f´ 3317 3313 3319 3317 3317 3313 3319 3311 3311 3316 3314
f£lz§f´

02 Remuneration
C½a« 3326 3328 3320 3320

03 Contract payment
x¥gªj C½a« 3344 3340 3344 3344 3340 3346 3348 3348 3343 3345 3341

34 Other charges
Vida bryîf´ 3407

01 Other items
Vida ,d§f´ 3416

42 Service or Comitment
charges
g m±yJ bghW¥ng¦w
4205 4201 4209 4205
bryîf´
45 Pertoleum, Oil and
Lubricant
bg£nuhÈa«/v©bz- 4503 4509 4505 4503 4507 4503 4509 4507 4507 4502 4504 4500
k¦W« krbf©bz-

46 Clothing, Tentage and

Stores
cilf´/ Tlhu¢bryîf´/ 4601 4607 4605 4601 4607 4603 4605 4605 4600 4602 4608
g©lfrhiy¥bghU´f´

47 Stores and Equipments

g©lfrhiy¥
bghU´fS« / 4709 4709 4709 4701 4703 4703 4708 4700 4706
rhjd§f„«

49 Festival Advances
g©oif K¬gz§f´ 4905 4901 4907 4905 4909 4905 4901 4907 4909 4909 4904 4906 4902

01 Festival Advances -
Debit
g©oif K¬gz§f´
4914 4910 4916 4914 4918 4914 4910 4916 4918 4918 4913 4915 4911
?g¦W
02 Festival Advances -
credit 4923 4929 4925 4923 4927 4923 4929 4926 4927 4927 4922 4924 4920
g©oif K¬gz§f´
?tuî
 2401- 00 - 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-00- 2401-01- 2401-00- 2401-00- 2401-00- 2402 - 00- 2402-00- 2402-00-
Sub-detailed Head 001-AB 103- AA 103- AC 103- AD 103- AL 103- AN 108- AA 109- AB 109- AF 109- AK 109- KD 101 - AA 101- AE 101- AB

59 Prizes and awards

gÇRfS«/ btFk½fS« 5904 5900 5906 5904 5904 5900 5906 5908 5908 5903 5905 5901

69 Procurement of
Agrl Inputs
ntsh©ik ,LbghU´f´ 6909 6905 6909 6907 6902 6904
th§Fj±

72 Training
gƦ¼ 7200 7200 7205 7207

73 Transport charges
ngh¡Ftu¤J¢ 7300 7306 7304 7304 7300 7306 7308 7308 7305
bryîf´

76 Computer and
Accessories
fÂÅí« Jiz¥
7608 7602 7602 7606 7607
ghf§fS«
01 Purchase
th§Fj± 7615

02 Maintenance
guhkÇ¥ò 7626 7620 7620 7625

03 Staionery
guhkÇ¥ò

77 Deduct - Recoveries
fÊ¡fî«? ½U¥¾ 7702 7708 7706 7708 7700 7700 7705 7707 7703
tNÈ¥git

02 Recoveries
½U¥¾ 7728 7728 7723 7725 7721
tNÈ¥git

03 Other Recoveries
Vida tN±f´ 7739 7735 7733 7735 7737 7737 7734
 SA
D.P.Code (Deductions) No

Due code
Ded.Cod
e
Subject Sub - Deduction code Pay Fund codes
Disp (Credit code) ( Debit code)

01 F.B.F FBF 0235 -60- 800- AH- 0005 2235 -60 -200 -AY -1008 26 C

C2 CPS CPS 8342 - 00 - 120 - BZ - 0006

02 S.P.F. 1984 SPF 8031 -00 -102 -AB -010 H 02 8031 -00 -102 -AB -0009 27 C

A7 Int on SPF 1984 8031 -00 -102 -AC -000 D 03 8031 - 00- 102- AC -0007 27 C

SPF - Govt.Contribution 8031 -00 -102 -AD -000 F 8031 - 00- 102- AD -0005 27 C

C5 S.P.F.2000 8031 - 00 - 102 - BL - 000C 81 8031- 00- 102- BL- 0008 27 C

C7 Int. on SPF 2000 8031 - 00 - 102 - BM - 000E 82 8031-00-102- BM - 0006 27 C

03 FBF on HBA HBF 0235 - 60 - 800 - AN -0007 26 C

04 GPF GPF 8009- 01 - 101 - AA - O10C 01 8009 - 01 - 101 -AA - 0108 27 C

06 PLI PLI 8658 - 00 - 107 - AC - 010C 04 8658 - 00 - 107 - AC - 0108 27 E

07 IT IT 8658 - 00 - 112 -AA - 000H 27 E

E8 IT cess ITCE 8658 - 00 -112 - AA- 030D

10 HBA Other Staffs OST 7610 - 00 - 201 - AB - 020E 05 7610- 00- 201 - AB - 0206 27 A

11 Two wheeler Advance TWA 7610 - 00 - 202 - AA - 030G 7610 - 00 - 202 - AA - 0000 27 A

12 Other Conveyance OCA 7610 - 00 - 203 -AA - 000C 27 A

Advance
13 Handloom Advance HLA 7610 - 00 - 800 - AB - 410G 09 7610 - 00 - 800 - AB- 4104 27 A

14 Khadi Advance KA 7610 - 00 - 800 - AB - 400E 10 7610 - 00 - 800 - AB - 4006 27 A

15 Marriage advance MA 7610 - 00 - 800 - AB - 120F 11 7610 - 00 - 800 - AB - 1205 27 A

16 TANSI Advance TAN 7610 - 00 - 800 - AB - 380 J 12 7610 - 00 - 800 -'AB- 3801 27 A

Int on Tansi 0049 - 04 - 800 - AT - 1200 9

17 Warm cloth advance WCA 7610 - 00 - 800 - AB - 020 E 13 7610 - 00 - 800 - AB - 0206 27 A

19 Hi.Education advance EDN 7610 - 00 - 800 - AB - 220G 15 7610 - 00 - 800 - AB - 2204 27 A

20 Int.on H.B.A. HBI 0049 - 04 - 800 - AT - 0107 9

21 Int. on MCA MCI 0049 - 04 - 800 - AT - 0209 9

22 Int. on Marriage advance MAI 0049 - 04 - 800 - AT - 0607 9

23 Int on OCA OCI 0049 - 04 - 800 - AT - 0301 9

26 HDFC 8658 - 00 - 102 - AM - 010C 16 8658 - 00 - 102 - AM - 0108 27 D

30 TNE Health Fund GHF 8443 - 00 - 800 - AH - 000B 17 8443 - 00 - 800 - AH - 0009 27C
 SA
D.P.Code (Deductions) No

Due code
Ded.Cod
e
Subject Sub - Deduction code Pay Fund codes
Disp (Credit code) ( Debit code)

E3 NHIS 0075 - 80 - 800 - BM - 0000

36 Motor Car Advance to MCA 7610 - 00 - 202 - AA - 020E 08 7610 - 00 - 203 - AA - 0008 CAR
Non IAS officers
38 TNHB Rent TNH 0216 - 01 - 106 - AD - 0001 21

08 PWD - Rent PWD 0216 - 01 - 106 - AB - 0007 21

39 Int.on Warm cloth ad IWC 0049 -04- 800 -AT - 0403 9

54 Loan for Hearing Aid HER 7610 - 00 -800 - AB - 110D 28 7610 - 00 -800 - AB - 1107 27 A

55 Loan for Calculator CAL 7610 - 00 - 800 - AB - 230 I 29 7610- 00 -800 -AB - 2302 27 A

56 Loan for Solar SOL 7610 - 00- 800- AB- 350D 30 7610 - 00- 800- AB- 3507 27 A

57 Loan for computer COM 7610 - 00 - 204 - AA - 020 I 31 7610 - 00 - 204 - AA - 0202 27 A

92 Int on Computer advance PCI 0049 - 04 - 800 -AT - 0903 9

58 Loan for Kumbakonam KUM 7610 - 00 - 800 - AB - 430A 70 7610 - 00 - 800 - AB - 4300 27 A
Metal
88 Ind Bank Housing Loan 8658 -00 - 102 - AP - 010G 72 8658 -00 - 102 - AP - 0102 18B

61 Conveyance advance in CAG 7610 - 00 - 202 - AB - 010E 44 27 D

lieu of Govt.Vehicles
62 Can Finance HBA CAN 8658 - 00- 102 - AO - 010G 69 8658 - 00- 102 - AO - 0104 27 D

Permanent Advance 41 8672 -00- 101 -AA- 0008 18B

DCRG 2071- 01 - 104 - AB - 2800 23

Interest on DCRG 2071- 01 - 104 - AE - 2500 23

Terminal Leave Salary

Pay 2071 - 01 - 115 -AA -0114 23

DA 2071 - 01 - 115 -AA -0310 23

DP 2071 - 01 - 115 -AA -0330 23

HRA 2071 - 01 - 115 -AA -0169 23

CCA 2071 - 01 - 115 -AA -0187 23

Provisional Pension

Pension 2071 - 01 - 101 - AA - 2719 69 P S F - Rs.70

Rs.80

MA 2071 - 01 - 101 - AA - 2795 65 PHF- Rs.50( w.e.f. 01.04.2008)

-Rs.100 ( w.e.f. 01.09.2009)
DA 2071 - 01 - 101 - AA - 0315 -Rs.150 ( w.e.f. 01.01.2012)

DP 2071 - 01 - 101 - AA - 2773

 SA
D.P.Code ( Pensionery benefits) No

Ded.Cod
e
Sub detailed Head Pay Fund codes
( Debit code)

Terminal Leave Salary

Pay 2071 - 01 - 115 -AA -0114 23

DA 2071 - 01 - 115 -AA -0310 23

DP 2071 - 01 - 115 -AA -0330 23

HRA 2071 - 01 - 115 -AA -0169 23

CCA 2071 - 01 - 115 -AA -0187 23

Pension and Provisional Pension

Pension 2071 - 01 - 101 - AA - 2719 23

MA 2071 - 01 - 101 - AA - 2795 23

DA 2071 - 01 - 101 - AA - 0315 23

DP 2071 - 01 - 101 - AA - 2773 23

DCRG
DCRG 2071- 01 - 104 - AB - 2800 23

Interest on DCRG 2071- 01 - 104 - AE - 2500 23

Deductions
69 Pensioers SF 8342 - 00 - 120 - BI - 010C Pensioners Family security 27 C
Fund
65 PEN HF 8443 - 00 - 800 - AJ - 000 F Pensioners Health Fund 27 C
 D.P.Code ( Loans and Advances)
Loans and advances - Head of account Debit Credit
F- LOANS AND ADVANCES (iii) Loans for Economic Services
7610 - 202 - Advances for 01 Motor car advance 7610 - 00 - 202 - 7611 - 00 - 202
00 - Purchases of Motor AA - 0108 - AA - 010 C
Loans Conveyances - I Non-Plan -
to Govt AA Loans to Govt. servants
servant for purchase of Motor 03 Advances for purchase of 7610 - 00 - 202 - 7610 - 00 - 202
s etc conveyances Two wheelers AA - 0304 - AA - 030 G

203 - Advances for 01 Loans to purchase of 7610 - 00 - 203 - 7610 - 00 - 203

Purchases of Other Other conveyances AA - 0106 - AA - 010 C
Conveyances - I Non-Plan -
AA Loans to Govt. servants
for purchase of Other
conveyances
204 - Advances for 02 Advance to Other Govt. 7610 - 00 - 204 - 7610 - 00 - 204
Purchases of computer - I Servants AA - 0202 - AA - 020 I
Non-Plan - AA Loans to
Govt. servants for
purchase of computer

201 - House Building 02 Advances to Other Govt. 7610 - 00 - 201 - 7610 - 00 - 201
Advances - II State Plan - Servants JA - 0002 - JA - 02 0B
JA Loans to Government
servants for construction of
Houses
800 - Other Loans - I Non- 02 Advances for the 7610 - 00 - 800 - 7610 - 00 - 800
Plan - AB Other advances purchase of Warm AB - 0206 - AB - 020 E
controlled by the clothing
Commissioner of 10 Advances for the 7610 - 00 - 800 - 7611 - 00 - 800
Treasuries and Accounts purchase of Hearing aids AB - 1009 - AB - 100 B
to Gaz. Officers
11 Advances for the 7610 - 00 - 800 - 7611 - 00 - 800
purchase of Hearing aids AB - 1107 - AB - 110 D
to Non Gaz. Officers
12 Loans for Marriages 7610 - 00 - 800 - 7611 - 00 - 800
AB - 1205 - AB - 120 F

22 Loans for Higher Edn in 7610 - 00 - 800 - 7611 - 00 - 800

Colleages & Polytechnics AB - 2204 - AB - 220 G

23 Loans to Govt. Servants 7610 - 00 - 800 - 7610 - 00 - 800

for purchase of Calculator AB - 2302 - AB - 230 I

38 Loans to Govt. Servants 7610 - 00 - 800 - 7611 - 00 - 800

for purchase of Tansi AB - 3801 - AB - 380 J
items on credit basis
40 Advances for purchase of 7610 - 00 - 800 - 7611 - 00 - 800
Khadi AB - 4006 - AB - 400 E

41 Advances for purchase of 7610 - 00 - 800 - 7611 - 00 - 800

Handloom AB - 4104 - AB - 410 G
 Details of Head of Account
Items Recovery Head of Account Debit Head of Head account
Terminal 2071 Pension and other benefits -01 Civil - 115 Leave
Leave Salary encashment benefits - AA - Encashment of leave salary
of Government servants at the time of retirement/
death or termination of service -SA 23
2071-00 - 115 - AA - 0007
1 Pay 2071 - 01 - 115 -AA - 0114
2.DA. 2071 - 01 - 115 -AA - 0310
3.DP 2071 - 01 - 115 - AA- 0330
3.HRA 2071 - 01 - 115 -AA - 0169
4.CCA 2071 - 01 - 115 -AA -0187
DCRG 2071 Pension and other benefits -01 Civil
104 Gratuties- AB DCRG/SG to Tamil Nadu Government
Pensioners - State Voted
2071 - 01 - 104 - AB - 2800
HDFC L - Suspense & Miscelleanous
(b) Suspense
8658 - 00 - Suspense Accounts - 102 Suspense Accounts
( Civil) AM .Tamil Nadu Government Employees House
Building Advance Scheme Financed by HDFC Ltd
01 Receipts/Repayments of Housing Loan from
HDFC Ltd
8658 - 00 - 102 - AM - 010C
FBF on HBA 0235 - 00 - Special Security and welfare - 800 other
receipts -AN 1% recovery under Tamil Nadu Government
servants House Building Advance Spl Benefit Scheme
0235 - 00 - 800 - AN - 0007
(G.O.Ms No.1746 Housing & Dev. Dt.18.11.1987) (SA 26C)
G.P.F I - Small savings, Provident Fund etc
(b) State Provident Funds
8009 - State Provident Funds
01 Civil - 101 General Provident Fund -SA 18 B
8009 - 01 - 101 - AA -0108
 Items Recovery Head of Account Debit Head of Head account
Computer 7610 - Loans to Government Servants - 204 Advances for
Advance the purchase of Computers -I Non-plan - AA Loans to
Government servants for the purchase of Computers
7610 -00 - 204 - AA - 0202
Handloom (Cheque drawn in favour of : Tamil Nadu Handloom 7610 - 00 - Loans to Government servants 800 other loans-
advance weavers Co-operative Society Limited) I Non-plan-AB- other advances -
40 Advance for purchase of Handloom
7610 - 00 - 800 - AB - 4104
Khadi 7610 - 00 - Loans to Government servants 800 other loans-
Advance I Non-plan-AB- other advances -
40 Advance for purchase of Khadi cloths
7610 - 00 - 800 - AB - 4006
Education 7610 - 00 - Loans to Government servants 800 other loans-
advance I Non-plan-AB- other advances -
22 Loans for Higher Education in Colleages and
Polytechnics
7610 - 00 - 800 - AB - 2204
Motor Car 7610 - Loans to Government Servants - 202 Advances for
Advance the purcahse of Motor Converyance -I Non-plan -
AA Loans to Government servants for the purchase of
Motor Conveyances - Advance to Officers other than
All India Officers- 01 Motor Car advace
7610 -00 - 202 - AA - 0108
Other 0049 - Interest receipts - 04 Interest receipts of state/union 7610 - Loans to Government Servants - 202 Advances for
Conveyance territory Governments -800 other receipts - AT loans to the purcahse of Motor Converyance -I Non-plan -
Advance Government servants -03 Advance for the purchase of AA Loans to Government servants for the purchase of
conveyances other than Motor cars Motor Conveyances - 03 Advance for the Purchase
0049 - 04 -800 -AT - 0301 of Two wheelers.
7610 -00 - 202 - AA - 0301
 Items Recovery Head of Account Debit Head of Head account
Tansi -Principal 7610 - 00 - Loans to Government servants 800 other loans- 7610 - 00 - Loans to Government servants 800 other loans-
I Non-plan-AB- other advances controlled by the CTA - I Non-plan-AB- other advances controlled by the CTA -
38 Loans to Government servants for the purchase of 38 Loans to Government servants for the purchase of
TANSI items on credit basis TANSI items on credit basis (Outgo)
7610 - 00 - 800 - AB - 380J 7610 - 00 - 800 - AB - 3801
Tansi - Interest 0049 - Interest receipts - 04 Interest receipts of state/union
territory Governments -800 other receipts - AT loans to
Government servants -12 Advance for the purchase of
TANSI item on credit basis
0049 - 04 -800 -AT -1200
TNSPF 1984 8031-00- Other savings Deposits - 102 –State savings Bank

5
00
(Subscription) Deposits AB-TamilnaduGovernment Employees’ Special

2
0.
Provident Fund- cum-Gratuity Scheme- 01.Subscription”

.1
t.1
(D.P.Code No.8031-00-102-AB- 0009)

D
2
Receipts : 8031-00-102 - AB - 000B

5-
00
TNSPF 1984 8031-00- Other savings Deposits - 102 –State savings Bank
)/2
(Interest) G Deposits AC-TamilnaduGovernment Employees’ Special
(B
n

Provident Fund- cum-Gratuity Scheme- 02 Interest”

Fi
9/

(D.P.Code No.8031-00-102-AC- 0007)

19
38

Receipts : 8031-00-102 - AC - 000D

o.
r.N

TNSPF 1984 8031-00- Other savings Deposits - 102 –State savings Bank
t.L

(Govt.Contrn) Deposits AD-TamilnaduGovernment Employees’ Special

ov
G

Provident Fund- cum-Gratuity Scheme- 02 Govt.Contribution

(D.P.Code No.8031-00-102-AD- 0005)
Receipts : 8031-00-102 - AD - 000F
TNSPF 2000 8031-00- Other savings Deposits - 102 –State savings Bank
in .05
(Subscription)
9 9/ F t.1.10 Deposits BL-TamilnaduGovernment Employees’ Special
81 D Provident Fund- cum-Gratuity Scheme 2000 -
.N o.3 005-2
r 2 Employees Subscription”
vt.L (BG)/
Go (D.P.Code No.8031-00-102-BL- 0008)
Receipts : 8031-00-102 - BL - 000C
 Items Recovery Head of Account Debit Head of Head account
TNSPF 2000 5 8031-00- Other savings Deposits - 102 –State savings Bank
(Interest) 9/ Fin 1.10.0 Deposits BM-TamilnaduGovernment Employees’ Special
.
819 Dt Provident Fund- cum-Gratuity Scheme 2000 - Interest
.N o.3 005-2
r 2 (D.P.Code No.8031-00-102-BM- 0006)
vt.L (BG)/
Go Receipts : 8031-00-102 - BL - 000E

TNSPF 2000 8031-00- Other savings Deposits - 102 –State savings Bank
(Govt.Contrn) Deposits BN-TamilnaduGovernment Employees’ Special
Provident Fund- cum-Gratuity Scheme 2000 -
Government Contribution
(D.P.Code No.8031-00-102-BN- 0004)
Receipts : 8031-00-102 - BN - 000G
T.N.F.Sec.Fund 2235 Social Security and Welfare 60 Other Social Security
and Welfare programme 200-other schemes – I Non Plan –
AY.Tamilnadu Government Servants Family Security Fund
Scheme -Exgratia payment to the family of the deceased
Government servants - 00 Grant
Sale of waste 0058 Stationery and printing - 101- Stationery - Renenue
paper AC- Miscellenous Receipts
0058 - 00 - 101 - AC -0006
Sales Tax 0040 - Sales Tax - 102 State Sales Tax AA
Tax collection
0040 - 00 - 102 - AA - 0004
CPS 8011 - 00 - Insurance and Pension Funds - 106 Other Insurance
and epnsion Funds - AA Contributory pension scheme to the
Tamil Nadu State Government Employee Individual Contribution
( D.P.Code No. 8011 - 00 - 106 - AA - 010F )
( G.O.Ms.No.430 Finance (P) Dt.06.08.2004)
Bank SB 0049 - Interest receipts - 04 Interest receipts of state/union
account - territory Governments -110 Interest realised on Cash Balances
Interest to be 0049 - 04 -110 -AA -0004
credited
 D.P. Codes ( Revenue Receipts)

Sl.No D.P.Code Description of Head

0401 - 00 : Crop Husbandry 103 Seeds

105 Sale of Manures and Fertilizers
107 Receipts from the PP services
108 Receipts from commercial crops
800 other receipts

1 0401 - 00 - 103 - AA - 0003 High Yielding Cumbu seeds

2 0401 - 00 - 103 - AB - 0005 Receipts from the SSFs

3 0401 - 00 - 103 - AC - 0007 Distribution of Improved seeds of Paddy and Millets

4 0401 - 00 - 103 - AD - 0009 Pulses seed Multiplication scheme

5 0401 - 00 - 103 - AE - 0001 Receipts from the SPU

6 0401 - 00 - 103 - AH - 0007 Receipts from Oil seeds Foundation seeds Farm

Receipts from Breeder seed Farm under oilseeds

7 0401 - 00 - 103 - AI - 0009
Development scheme

8 0401 - 00 - 105 - AA - 0007 Sale of Chemical Manures

9 0401 - 00 - 105 - AB - 0009 Sale proceeds of Gypsum and Lime at subsidised Rates

10 0401 - 00 - 105 - AC Sale of Green Manures

11 0401 - 00 - 105 - AD - 0003 Receipts from Sale of Micro Nutrient Mixture for Gnut

12 0401 - 00 - 105 - AF - 0007 Bacterial Culture Packets

13 0401 - 00 - 105 - AG - 0009 Nominal cost collection on Distribution of Zinc Sulphate

14 0401 - 00 - 107 - AA - 0001 Plant Protection Services

15 0401 - 00 - 108 - AA - 0003 Sale of Lint and Seeds - Director of Agriculture

16 0401 - 00 - 108 - AG - 0005 Cotton Development

Sl.No D.P.Code Description of Head

17 0401 - 00 - 108 - AH - 0007 Oilseeds Development

18 0401 - 00 - 108 - AI - 0009 Integrated Coconut Development

19 0401 - 00 - 108 - AL - 0005 Sugarcane Development

20 0401 - 00 - 108 - AS - 0009 Sale of Tall and Dwarf Hybrid coconut seedlings

21 0401 - 00 - 108 - AZ - 0003 Coconut seedlings

22 0401 - 00 - 108 - BC - 0008 Sale proceeds from Extension wing of TANCOF

23 0401 - 00 - 108 - BD - 0000 Farmers contribution under Eryphite mite control scheme

24 0401 - 00 - 800 - AA - 0001 Recoveries of overpayments of Oilseeds Development

25 0401 - 00 - 800 - AJ - 0009 Crop Yiled Competition

26 0401 - 00 - 800 - AK - 0001 Miscellaneous

27 0401 - 00 - 800 - AN - 0007 Recoveries of Overpayments

Contribution towards Leave Salary of Offices lent on foreign

28 0401 - 00 - 800 - AO - 0009
Service

29 0401 - 00 - 800 - AS - 0007 Miscellaneous Schemes

30 0401 - 00 - 800 - AT - 0009 Receipts from STL

31 0401 - 00 - 800 - AU - 0001 Miscellaneous receipts from Oilseeds Development

32 0415 - 00 - 800 - AA - 0007 Other receipts

33 0435 - 00 - 102 - AE - 0009 FCO

34 0049 - 00 - 800 - AG - 0009 Interest receipts - Other receipts Loan under control of DA

Integrated Scheme of Oilseeds, Pulses, Oilpalm and Maize

35 1601 - 04 - 126 - AB - 0001
(ISOPOM)

36 1601 - 04 - 127 - AA - 0001 Intensive Cotton Development - General Areas

 Rate of Interest for SPF for various periods

Sl.No Details Rate of Interest Authority

1 From 01.04.1984 As indicated in Annexure G.O.Ms.No.136 Fin Dt.29.02.1984

2 From 01.08.1996 12% G.O.Ms.No.62 Fin Dt.15.02.1992

3 From 01.08.2000 11% G.O.Ms.No.473 Fin Dt.17.10.2000

4 From 01.08.2001 9.50%

5 From 01.08.2002 9% G.O.Ms.No.268 Fin Dt.31.07.2002

6 From 01.08.2003 8% G.O.Ms.No.280 Fin Dt.22.08.2003

7 From 01.12.2011 8.60% G.O.Ms.No.106 Fin Dt.30.03.2011

8 From 01.04.2012 8.80% G.O.Ms.No.127 Fin Dt.19.04.2013

7 From 01.04.2013 8.70% G.O.Ms.No.127 Fin Dt.19.04.2013

8 From 01.04.2014 8.70% G.O.Ms.No.106Fin Dt.28.04.2014

9 From 01.04.2015 8.70% G.O.Ms.No.129Fin Dt.27.04.2015

From 01.04.2016 to
10 8.10% G.O.Ms.No.209 Fin Dt. 15.07.2016
30.06.2016
From 01.07.2016 to
11 8.10% G.O.Ms.No.231 Fin Dt. 09.08.2016
30.09.2016
From 01.10.2016 to
12 8.00% G.O.Ms.No.276 Fin Dt. 24.10.2016
31.12.2016
From 01.01.2017 to
13 8.00% G.O.Ms.No.35 Fin Dt. 15.02.2017
31.03.2017
From 01.04.2017 to
14 7.90% G.O.Ms.No.102 Fin Dt. 25.04.2017
30.06.2017
From 01.07.2017 to
15 7.80% G.O.Ms.No.227 Fin Dt. 28.07.2017
30.09.2017
From 01.10.2017 to
16 7.80% G.O.Ms.No.320 Fin Dt. 27.10.2017
31.12.2017
From 01.01.2018 to
17 7.60% G.O.Ms.No.11 Fin Dt. 10.01.2018
31.03.2018
 From 01.04.2018 to
18 7.60% G.O.Ms.No.135 Fin Dt. 23.04.2018
30.06.2018
From 01.07.2018 to
19 7.60% G.O.Ms.No.252 Fin Dt. 26.07.2018
30.09.2018

Xa;T ngWk; gzpahsHfSf;F jkpo;e;hL muRg; gzpahsH rpwg;G Nrkeyepjp kw;Wk;

gzpf;nfhilj;jpl;lk; 1984 ,d; fPo; toq;fg;g;Lk; tl;bj; njhifapid mt;tt;NghJ nghJ
tUq;fhy itg;G epjpf;F murhy; toq;fg;gLk; tl;b tpfpjjpd; mbg;gilapy; fzf;fplL toq;fpl
Ntz;Lk;.(murhiz vz;.61 epjpj;Jiw ehs;.28.02.2003)

jkpo;e;hL muRg; gzpahsH rpwg;G Nrkeyepjp kw;Wk; gzpf;nfhilj;jpl;lk; 2000 ,d; fPo;
toq;fg;g;Lk; tl;bj; njhifapid 31.03.2013 tiuapyhd fhyj;jpw;F ml;ltizg;gb fzf;fpl;Lk;
kw;Wk; 01.04.2013f;F gpwF mt;tt;NghJ nghJ tUq;fhy itg;G epjpf;F murhy; toq;fg;gLk;
tl;b tpfpjjpd; mbg;gilapy; fzf;fplL toq;fpl Ntz;Lk;.(murhiz vz;.62 epjpj;Jiw
ehs;.28.02.2003)
 SPF 1984 Interest Calculation sheet in respect of Thiru. Xxxxxxxx

Date of birth : 12.07.1956 Date of regularisation : 25.06.1984

Date of Retirement : 31.7.2014 Month of Ist instalment commenced: April 1984
Int. Prog-
Rate
S.No Period Interest calculation Amt ressive
of Int
(Rs.) Total
1 As on 31.07.1996Sub + Interest 2061 5021
2 From 01.08.1996 to 31.07.1997 12% 5021 x 12/100 602.52 or 603 603 5624
3 From 01.08.1997 to 31.07.1998 12% 5624 x 12/100 674.88 or 675 675 6299
4 From 1.8.1998 to 31.7.1999 12% 6299 x 12/100 = 755.88 or 756 756 7055
5 From 1.8.1999 to 31.7.2000 12% 7055 x 12/100 = 846.60 or 847 847 7902
6 From 1.8.2000 to 31.7.2001 11% 7902 x 11/100 = 869.22 or 869 869 8771
7 From 1.8.2001 to 31.7.2002 9.5% 8771 x 9.5/100 = 833.24 or 833 833 9604
8 From 1.8.2002 to 31.7.2003 9% 9604 x 9/100 = 864.36 or 864 864 10468
9 From 1.8.2003 to 31.7.2004 8% 10468 x 8/100 = 837.44 or 857 837 11305
10 From 1.8.2004 to 31.7.2005 8% 11305 x 8/100 = 904.4 or 904 904 12209
11 From 1.8.2005 to 31.7.2006 8% 12209 x 8/100 = 976.72 or 977 977 13186
12 From 1.8.2006 to 31.7.2007 8% 13186 x 8/100 = 1054.88 or 1055 1055 14241
13 From 1.8.2007 to 31.7.2008 8% 14241 x 8/100 = 1139.28 or 1139 1139 15380
14 From 1.8.2008 to 31.7.2009 8% 15380 x 8/100 = 1230.4 or 1230 1230 16610
15 From 1.8.2009 to 31.7.2010 8% 16610 x 8/100 = 1328.8 or 1329 1329 17939
16 From 1.8.2010 to 31.7.2011 8% 17939 x 8/100 = 1435.12 or 1435 1435 19374
17 From 1.8.2011 to 30.11.2011 8% 19374 x 8/100 x 4/12 = 516.64 or 517 0 0
18 From 1.12.2011 to 31.3.2012 8.6% 19374 x 8.6/100 x 4/12 = 555.38 or 555 0 0
19 From 1.4.2012 to 31.7.2012 8.8% 19374 x 8.8/100 x 4/12 = 568.34 or 568 0 0
20 Total (17 + 18 + 19) (P+I) = 517+555+568 1640 21014
21 From 1.8.2012 to 31.3.2013 8.8% 21014 x 8.8/100 x 8/12 = 1232.82 or 1233 0 0
22 From 1.4.2013 to 31.07.2013 8.7% 21014 x 8.7 /100 x 4/12 = 609.40 or 609 0 0
23 Total (21 + 22) (P+I) = 1233+609 1842 22856
24 From 1.8.2013 to 31.7.2014 8.7% 22856 x 8.7/100 = 1988.47 or 1988 1988 24844
Total 21884
ABSTRACT
1 Subscription Rs. 2960
2 Interest Rs. 21884
3 Govt. contribution Rs. 10000
Total Rs. 34844
(RupeesThirty Four Thousand Eight Hundred and Forty Four only)
 TNSPF 2000 Interest Calculation Sheet
Name : Thiru x xx xx xxj
Designation: x x x x x x
Date of birth : 12.07.1956 Date of regularisation : 25.06.1984
Date of Retirement : 31.07.2014 Month of Ist instalment commenced : October 2000
As per G.O.Ms. No.504 Finance Department dated: 02.11.2000 Interest has been calculated as per the
interest Calculation table (Prescribed for this scheme) and Government Lr. No. 75910 dated: 02.11.2000 of
11% upto 31.03.2013
Rate of
Sl. No. Period Subscription Total Interest
Interest
Upto 31/03/2013
1 7500 7935
(150 inst. x Rs.50) ( As per Table)
2 Apr-13 15435 50 15485 8.70% 112

3 May-13 15485 50 15535 8.70% 113

4 Jun-13 15535 50 15585 8.70% 113

Jul-13 15585 50 15635 8.70% 113

5 Aug-13 15635 50 15685 8.70% 114

6 Sep-13 15685 50 15735 8.70% 114

7 Oct-13 15735 50 15785 8.70% 114

8 Nov-13 15785 50 15835 8.70% 115

9 Dec-13 15835 50 15885 8.70% 115

10 Jan-14 15885 50 15935 8.70% 116

11 Feb.14 to Jul.14 15935 x 6/12 x 8.70/100 8.70% 693

TOTAL 8000 9767

ABSTRACT
Subscription 8000
Interest 9767
Govt. Contribution 0
Total 17767
(Rupees Seventeen Thousand Seven Hundred and Sixty Seven only)
 TN GESPF cum Gratuity Scheme 2000 ( Rs.50)
calculation of future value of Subscription made at Rs.50 P.M.
Monthly rate : Rs.50
Rate of Interest : 11%
Interest calculation :For subscription - On monthly basis and for opening
balance in beginning of a year on Annual Basis
Deduction and credit : At the end of Every Month of subscription
The figures are rounded to the nearest Rupee ( mid point 50)
TN GESPF cum Gratuity Scheme 2000 ( Rs.50)
No. Total Sub Interest No. Total Sub Interest
of Instt Amount of Instt Amount
1 50 50 0 28 1584 1400 184
2 100 100 0 29 1648 1450 198
3 151 150 1 30 1712 1500 212
4 203 200 3 31 1777 1550 227
5 255 250 5 32 1843 1600 243
6 307 300 7 33 1909 1650 259
7 360 350 10 34 1975 1700 275
8 413 400 13 35 2042 1750 292
9 467 450 17 36 2110 1800 310
10 521 500 21 37 2179 1850 329
11 576 550 26 38 2249 1900 349
12 631 600 31 39 2319 1950 369
13 687 650 37 40 2390 2000 390
14 743 700 43 41 2461 2050 411
15 800 750 50 42 2533 2100 433
16 857 800 57 43 2605 2150 455
17 915 850 65 44 2678 2200 478
18 973 900 73 45 2751 2250 501
19 1031 950 81 46 2825 2300 525
20 1090 1000 90 47 2899 2350 549
21 1150 1050 100 48 2973 2400 573
22 1210 1100 110 49 3050 2450 600
23 1271 1150 121 50 3128 2500 628
24 1332 1200 132 51 3206 2550 656
25 1394 1250 144 52 3285 2600 685
26 1457 1300 157 53 3364 2650 714
27 1520 1350 170 54 3443 2700 743
 TN GESPF cum Gratuity Scheme 2000 ( Rs.50)
No. Total Sub Interest No. Total Sub Interest
of Instt Amount of Instt Amount
55 3524 2750 774 88 6605 4400 2205
56 3604 2800 804 89 6714 4450 2264
57 3685 2850 835 90 6823 4500 2323
58 3767 2900 867 91 6932 4550 2382
59 3849 2950 899 92 7042 4600 2442
60 3931 3000 931 93 7152 4650 2502
61 4017 3050 967 94 7263 4700 2563
62 4104 3100 1004 95 7375 4750 2625
63 4190 3150 1040 96 7487 4800 2687
64 4278 3200 1078 97 7606 4850 2756
65 4366 3250 1116 98 7725 4900 2825
66 4454 3300 1154 99 7844 4950 2894
67 4543 3350 1193 100 7964 5000 2964
68 4632 3400 1232 101 8085 5050 3035
69 4722 3450 1272 102 8206 5100 3106
70 4812 3500 1312 103 8327 5150 3177
71 4903 3550 1353 104 8449 5200 3249
72 4995 3600 1395 105 8572 5250 3322
73 5091 3650 1441 106 8694 5300 3394
74 5187 3700 1487 107 8818 5350 3468
75 5284 3750 1534 108 8942 5400 3542
76 5381 3800 1581 109 9074 5450 3624
77 5479 3850 1629 110 9206 5500 3706
78 5577 3900 1677 111 9339 5550 3789
79 5675 3950 1725 112 9473 5600 3873
80 5774 4000 1774 113 9606 5650 3956
81 5874 4050 1824 114 9741 5700 4041
82 5974 4100 1874 115 9876 5750 4126
83 6075 4150 1925 116 10011 5800 4211
84 6176 4200 1976 117 10147 5850 4297
85 6283 4250 2033 118 10283 5900 4383
86 6390 4300 2090 119 10420 5950 4470
87 6497 4350 2147 120 10557 6000 4557
 TN GESPF cum Gratuity Scheme 2000 ( Rs.50)
No. Total Sub Interest No. Total Sub Interest
of Instt Amount of Instt Amount
121 10704 6050 4654 154 16175 7700 8475
122 10851 6100 4751 155 16361 7750 8611
123 10999 6150 4849 156 16547 7800 8747
124 11147 6200 4947 157 16749 7850 8899
125 11295 6250 5045 158 16951 7900 9051
126 11445 6300 5145 159 17153 7950 9203
127 11594 6350 5244 160 17356 8000 9356
128 11744 6400 5344 161 17560 8050 9510
129 11895 6450 5445 162 17764 8100 9664
130 12046 6500 5546 163 17969 8150 9819
131 12197 6550 5647 164 18174 8200 9974
132 12349 6600 5749 165 18379 8250 10129
133 12512 6650 5862 166 18585 8300 10285
134 12676 6700 5976 167 18791 8350 10441
135 12840 6750 6090 168 18998 8400 10598
136 13005 6800 6205 169 19222 8450 10772
137 13170 6850 6320 170 19447 8500 10947
138 13335 6900 6435 171 19672 8550 11122
139 13501 6950 6551 172 19897 8600 11297
140 13668 7000 6668 173 20123 8650 11473
141 13835 7050 6785 174 20350 8700 11650
142 14002 7100 6902 175 20577 8750 11827
143 14170 7150 7020 176 20804 8800 12004
144 14339 7200 7139 177 21032 8850 12182
145 14520 7250 7270 178 21261 8900 12361
146 14702 7300 7402 179 21490 8950 12540
147 14885 7350 7535 180 21719 9000 12719
148 15068 7400 7668 181 21968 9050 12918
149 15251 7450 7801 182 22218 9100 13118
150 15435 7500 7935 183 22468 9150 13318
151 15619 7550 8069 184 22718 9200 13518
152 15804 7600 8204 185 22969 9250 13719
153 15989 7650 8339 186 23221 9300 13921
 TN GESPF cum Gratuity Scheme 2000 ( Rs.50)
No. Total Sub Interest No. Total Sub Interest
of Instt Amount of Instt Amount
187 23472 9350 14122 220 33181 11000 22181
188 23725 9400 14325 221 33525 11050 22475
189 23978 9450 14528 222 33869 11100 22769
190 24231 9500 14731 223 34213 11150 23063
191 24485 9550 14935 224 34558 11200 23358
192 24739 9600 15139 225 34903 11250 23653
193 25016 9650 15366 226 35249 11300 23949
194 25293 9700 15593 227 35596 11350 24246
195 25571 9750 15821 228 35943 11400 24543
196 25849 9800 16049 229 36322 11450 24872
197 26127 9850 16277 230 36702 11500 25202
198 26407 9900 16507 231 37083 11550 25533
199 26686 9950 16736 232 37464 11600 25864
200 26966 10000 16966 233 37845 11650 26195
201 27247 10050 17197 234 38227 11700 26527
202 27528 10100 17428 235 38609 11750 26859
203 27809 10150 17659 236 38992 11800 27192
204 28091 10200 17891 237 39375 11850 27525
205 28399 10250 18149 238 39759 11900 27859
206 28706 10300 18406 239 40143 11950 28193
207 29015 10350 18665 240 40528 12000 28528
208 29324 10400 18924 241 40950 12050 28900
209 29633 10450 19183 242 41371 12100 29271
210 29943 10500 19443 243 41794 12150 29644
211 30253 10550 19703 244 42217 12200 30017
212 30564 10600 19964 245 42640 12250 30390
213 30875 10650 20225 246 43064 12300 30764
214 31187 10700 20487 247 43488 12350 31138
215 31499 10750 20749 248 43913 12400 31513
216 31812 10800 21012 249 44338 12450 31888
217 32154 10850 21304 250 44764 12500 32264
218 32496 10900 21596 251 45190 12550 32640
219 32838 10950 21888 252 45617 12600 33017
 TN GESPF cum Gratuity Scheme 2000 ( Rs.50)
No. Total Sub Interest No. Total Sub Interest
of Instt Amount of Instt Amount
253 46085 12650 33435 286 63331 14300 49031
254 46554 12700 33854 287 63913 14350 49563
255 47023 12750 34273 288 64496 14400 50096
256 47492 12800 34692 289 65137 14450 50687
257 47962 12850 35112 290 65779 14500 51279
258 48433 12900 35533 291 66421 14550 51871
259 48904 12950 35954 292 67064 14600 52464
260 49375 13000 36375 293 67707 14650 53057
261 49847 13050 36797 294 68350 14700 53650
262 50320 13100 37220 295 68994 14750 54244
263 50793 13150 37643 296 69639 14800 54839
264 51266 13200 38066 297 70284 14850 55434
265 51786 13250 38536 298 70929 14900 56029
266 53206 13300 39906 299 71575 14950 56625
267 52827 13350 39477 300 72222 15000 57222
268 53349 13400 39949 301 72934 15050 57884
269 53870 13450 40420 302 73647 15100 58547
270 54393 13500 40893 303 74359 15150 59209
271 54915 13550 41365 304 75073 15200 59873
272 55439 13600 41839 305 75787 15250 60537
273 55962 13650 42312 306 76501 15300 61201
274 56487 13700 42787 307 77216 15350 61866
275 57011 13750 43261 308 77931 15400 62531
276 57536 13800 43736 309 78647 15450 63197
277 58113 13850 44263 310 79363 15500 63863
278 58691 13900 44791 311 80080 15550 64530
279 59270 13950 45320 312 80798 15600 65198
280 59848 14000 45848 313 81589 15650 65939
281 60428 14050 46378 314 82380 15700 66680
282 61007 14100 46907 315 83171 15750 67421
283 61588 14150 47438 316 83963 15800 68163
284 62168 14200 47968 317 84756 15850 68906
285 62750 14250 48500 318 85549 15900 69649
 TN GESPF cum Gratuity Scheme 2000 ( Rs.50)
No. Total Sub Interest No. Total Sub Interest
of Instt Amount of Instt Amount
319 86342 15950 70392 352 116943 17600 99343
320 87136 16000 71136 353 118027 17650 100377
321 87931 16050 71881 354 119112 17700 101412
322 88726 16100 72626 355 120197 17750 102447
323 89521 16150 73371 356 121282 17800 103482
324 90317 16200 74117 357 122398 17850 104548
325 91195 16250 74945 358 123455 17900 105555
326 92073 16300 75773 359 124542 17950 106592
327 92952 16350 76602 360 125629 18000 107629
328 93831 16400 77431 361 126831 18050 108781
329 94711 16450 78261 362 128033 18100 109933
330 95591 16500 79091 363 129235 18150 111085
331 96472 16550 79922 364 130438 18200 112238
332 97353 16600 80753 365 131642 18250 113392
333 98235 16650 81585 366 132846 18300 114546
334 99117 16700 82417 367 134050 18350 115700
335 100000 16750 83250 368 135255 18400 116855
336 100883 16800 84083 369 136460 18450 118010
337 101858 16850 85008 370 137666 18500 119166
338 102833 16900 85933 371 138873 18550 120323
339 103809 16950 86859 372 140079 18600 121479
340 104785 17000 87785
341 105761 17050 88711
342 106739 17100 89639
343 107716 17150 90566
344 108694 17200 91494
345 109673 17250 92423
346 110652 17300 93352
347 111631 17350 94281
348 112611 17400 95211
349 113693 17450 96243
350 114776 17500 97276
351 115859 17550 98309
 TN GESPF cum Gratuity Scheme 2000 ( Rs.70)
Calculation of future value of Subscription made at Rs.70 P.M.
Monthly rate : Rs.70
Rate of Interest : 11%
Interest calculation : For subscription - On monthly basis and for opening balance in
beginning of a year on Annual Basis
Deduction and credit : At the end of Every Month of subscription
The figures are rounded to the nearest Rupee ( mid point 50)

TN GESPF cum Gratuity Scheme 2000 ( Rs.70)

No. of Total Subscrip Interest No. of Instt Total Subscrip Interest
Instt Amount Amount

1 70 70 0 28 2217 1960 257

2 141 140 1 29 2307 2030 277
3 212 210 2 30 2397 2100 297
4 284 280 4 31 2488 2170 318
5 356 350 6 32 2580 2240 340
6 430 420 10 33 2672 2310 362
7 504 490 14 34 2766 2380 386
8 578 560 18 35 2859 2450 409
9 654 630 24 36 2954 2520 434
10 730 700 30 37 3051 2590 461
11 806 770 36 38 3149 2660 489
12 884 840 44 39 3247 2730 517
13 962 910 52 40 3346 2800 546
14 1041 980 61 41 3446 2870 576
15 1120 1050 70 42 3546 2940 606
16 1200 1120 80 43 3647 3010 637
17 1281 1190 91 44 3749 3080 669
18 1362 1260 102 45 3851 3150 701
19 1444 1330 114 46 3954 3220 734
20 1527 1400 127 47 4058 3290 768
21 1611 1470 141 48 4163 3360 803
22 1695 1540 155 49 4271 3430 841
23 1779 1610 169 50 4380 3500 880
24 1865 1680 185 51 4489 3570 919
25 1952 1750 202 52 4600 3640 960
26 2040 1820 220 53 4710 3710 1000
27 2128 1890 238 54 4822 3780 1042
 TN GESPF cum Gratuity Scheme 2000 ( Rs.70)
No. of Total Subscrip Interest No. of Instt Total Subscrip Interest
Instt Amount Amount

55 4934 3850 1084 88 9248 6160 3088

56 5047 3920 1127 89 9400 6230 3170
57 5160 3990 1170 90 9552 6300 3252
58 5274 4060 1214 91 9706 6370 3336
59 5389 4130 1259 92 9859 6440 3419
60 5505 4200 1305 93 10014 6510 3504
61 5625 4270 1355 94 10169 6580 3589
62 5747 4340 1407 95 10325 6650 3675
63 5868 4410 1458 96 10482 6720 3762
64 5991 4480 1511 97 10648 6790 3858
65 6114 4550 1564 98 10812 6860 3952
66 6238 4620 1618 99 10982 6930 4052
67 6362 4690 1672 100 11150 7000 4150
68 6487 4760 1727 101 11319 7070 4249
69 6613 4830 1783 102 11488 7140 4348
70 6739 4900 1839 103 11658 7210 4448
71 6866 4970 1896 104 11829 7280 4549
72 6994 5040 1954 105 12000 7350 4650
73 7128 5110 2018 106 12172 7420 4752
74 7263 5180 2083 107 12345 7490 4855
75 7298 5250 2048 108 12519 7560 4959
76 7534 5320 2214 109 12704 7630 5074
77 7671 5390 2281 110 12889 7700 5189
78 7808 5460 2348 111 13075 7770 5305
79 7946 5530 2416 112 13262 7840 5422
80 8085 5600 2485 113 13449 7910 5539
81 8225 5670 2555 114 13637 7980 5657
82 8365 5740 2625 115 13826 8050 5776
83 8506 5810 2696 116 14015 8120 5895
84 8647 5880 2767 117 14205 8190 6015
85 8796 5950 2846 118 14396 8260 6136
86 8946 6020 2926 119 14588 8330 6258
87 9097 6090 3007 120 14780 8400 6380
 TN GESPF cum Gratuity Scheme 2000 ( Rs.70)
No. of Total Subscrip Interest No. of Instt Total Subscrip Interest
Instt Amount Amount

121 14985 8470 6515 154 22644 10780 11864

122 15192 8540 6652 155 22904 10850 12054
123 15398 8610 6788 156 23166 10920 12246
124 15606 8680 6926 157 23448 10990 12458
125 15814 8750 7064 158 23731 11060 12671
126 16023 8820 7203 159 24015 11130 12885
127 16232 8890 7342 160 24229 11200 13029
128 16442 8960 7482 161 24584 11270 13314
129 16653 9030 7623 162 24870 11340 13530
130 16864 9100 7764 163 25156 11410 13746
131 17077 9170 7907 164 25443 11480 13963
132 17289 9240 8049 165 25731 11550 14181
133 17517 9310 8207 166 26019 11620 14399
134 17747 9380 8367 167 26308 11690 14618
135 17976 9450 8526 168 26598 11760 14838
136 18207 9520 8687 169 26912 11830 15082
137 18438 9590 8848 170 27226 11900 15326
138 18670 9660 9010 171 27541 11970 15571
139 18902 9730 9172 172 27857 12040 15817
140 19135 9800 9335 173 28174 12110 16064
141 19369 9870 9499 174 28491 12180 16311
142 19603 9940 9663 175 28808 12250 16558
143 19839 10010 9829 176 29127 12320 16807
144 20074 10080 9994 177 29446 12390 17056
145 20328 10150 10178 178 29766 12460 17306
146 20583 10220 10363 179 30086 12530 17556
147 20838 10290 10548 180 30407 12600 17807
148 21094 10360 10734 181 30756 12670 18086
149 21351 10430 10921 182 31105 12740 18365
150 21608 10500 11108 183 31455 12810 18645
151 21866 10570 11296 184 31806 12880 18926
152 22124 10640 11484 185 32157 12950 19207
153 22384 10710 11674 186 32509 13020 19489
 TN GESPF cum Gratuity Scheme 2000 ( Rs.70)
No. of Total Subscrip Interest No. of Instt Total Subscrip Interest
Instt Amount Amount

187 32862 13090 19772 220 46456 15400 31056

188 33215 13160 20055 221 46937 15470 31467
189 33569 13230 20339 222 47418 15540 31878
190 33924 13300 20624 223 47901 15610 32291
191 34279 13370 20909 224 48483 15680 32803
192 34635 13440 21195 225 48867 15750 33117
193 35022 13510 21512 226 49351 15820 33531
194 35411 13580 21831 227 49836 15890 33946
195 35799 13650 22149 228 50322 15960 34362
196 36189 13720 22469 229 50853 16030 34823
197 36579 13790 22789 230 51385 16100 35285
198 36970 13860 23110 231 51918 16170 35748
199 37361 13930 23431 232 52451 16240 36211
200 37753 14000 23753 233 52985 16310 36675
201 38146 14070 24076 234 53519 16380 37139
202 38539 14140 24399 235 54055 16450 37605
203 38934 14210 24724 236 54591 16520 38071
204 39329 14280 25049 237 55127 16590 38537
205 39760 14350 25410 238 55664 16660 39004
206 40191 14420 25771 239 56202 16730 39472
207 40622 14490 26132 240 56741 16800 39941
208 41055 14560 26495 241 57331 16870 40461
209 41488 14630 26858 242 57922 16940 40982
210 41922 14700 27222 243 58513 17010 41503
211 42356 14770 27586 244 59105 17080 42025
212 42791 14840 27951 245 59698 17150 42548
213 43227 14910 28317 246 60291 17220 43071
214 43664 14980 28684 247 60886 17290 43596
215 44101 15050 29051 248 61480 17360 44120
216 44539 15120 29419 249 62076 17430 44646
217 45017 15190 29827 250 62672 17500 45172
218 45496 15260 30236 251 63269 17570 45699
219 45976 15330 30646 252 63866 17640 46226
 TN GESPF cum Gratuity Scheme 2000 ( Rs.70)
No. of Total Subscrip Interest No. of Instt Total Subscrip Interest
Instt Amount Amount

253 64521 17710 46811 286 88668 20020 68648

254 65178 17780 47398 287 89483 20090 69393
255 65834 17850 47984 288 90299 20160 70139
256 66492 17920 48572 289 91197 20230 70967
257 67150 17990 49160 290 92095 20300 71795
258 67808 18060 49748 291 92994 20370 72624
259 68468 18130 50338 292 93894 20440 73454
260 69128 18200 50928 293 94794 20510 74284
261 69789 18270 51519 294 95695 20580 75115
262 70450 18340 52110 295 96597 20650 75947
263 71112 18410 52702 296 97499 20720 76779
264 71775 18480 53295 297 98402 20790 77612
265 72503 18550 53953 298 99306 20860 78446
266 73232 18620 54612 299 100210 20930 79280
267 73961 18690 55271 300 101116 21000 80116
268 74691 18760 55931 301 102113 21070 81043
269 75421 18830 56591 302 103110 21140 81970
270 76152 18900 57252 303 104109 21210 82899
271 76884 18970 57914 304 105107 21280 83827
272 77617 19040 58577 305 106107 21350 84757
273 78350 19110 59240 306 107107 21420 85687
274 79084 19180 59904 307 108108 21490 86618
275 79819 19250 60569 308 109109 21560 87549
276 80554 19320 61234 309 110112 21630 88482
277 81362 19390 61972 310 111115 21700 89415
278 82171 19460 62711 311 112118 21770 90348
279 82981 19530 63451 312 113122 21840 91282
280 83792 19600 64192 313 114229 21910 92319
281 84603 19670 64933 314 115337 21980 93357
282 85414 19740 65674 315 116445 22050 94395
283 86227 19810 66417 316 117554 22120 95434
284 87040 19880 67160 317 118663 22190 96473
285 87853 19950 67903 318 119773 22260 97513
 TN GESPF cum Gratuity Scheme 2000 ( Rs.70)
No. of Total Subscrip Interest No. of Instt Total Subscrip Interest
Instt Amount Amount

319 120884 22330 98554 352 163727 24640 139087

320 121996 22400 99596 353 165245 24710 140535
321 123108 22470 100638 354 166763 24780 141983
322 124221 22540 101681 355 168282 24850 143432
323 125335 22610 102725 356 169802 24920 144882
324 126449 22680 103769 357 171323 24990 146333
325 127678 22750 104928 358 172844 25060 147784
326 128908 22820 106088 359 174366 25130 149236
327 130138 22890 107248 360 175888 25200 150688
328 131369 22960 108409 361 177570 25270 152300
329 132601 23030 109571 362 179253 25340 153913
330 133833 23100 110733 363 180937 25410 155527
331 135066 23170 111896 364 182621 25480 157141
332 136300 23240 113060 365 184306 25550 158756
333 137535 23310 114225 366 185992 25620 160372
334 138770 23380 115390 367 187678 25690 161988
335 140006 23450 116556 368 189365 25760 163605
336 141242 23520 117722 369 191052 25830 165222
337 142607 23590 119017 370 192741 25900 166841
338 143972 23660 120312 371 199430 25970 173460
339 145338 23730 121608 372 196119 26040 170079
340 146705 23800 122905
341 148072 23870 124202
342 149440 23940 125500
343 150809 24010 126799
344 152178 24080 128098
345 153548 24150 129398
346 154919 24220 130699
347 156290 24290 132000
348 157662 24360 133302
349 159177 24430 134747
350 160693 24500 136193
351 162210 24570 137640
 Details of Pensioner's FSF & Pensioner's HF
T.N.Govt Penioner's Family Security Fund
( 8443 - 00 -800 -AK -000H )

Period Subscription Amount Authority

01.01.1997 to 31.03.1999 Rs.20 Rs.25,000 G.O.Ms.No.762 Fin Dt.31.12.1996

01.04.1999 to 31.05.2000 Rs.40 G.O.Ms.No.167 Fin Dt.26.04.1999

01.06.2000 to 31.10.2001 Rs.50 G.O.Ms.No.242 Fin Dt.30.05.2000

01.11.2001 to 31.05.2012 Rs.70 G.O.Ms.No.413 Fin Dt.17.10.2001

01.06.2012 to 06.06.2013 Rs.35,000 G.O.Ms.No.184 Fin Dt.01.06.2012

07.06.2013 to Rs.80 Rs.50,000 G.O.Ms.No.189 Fin Dt.07.06.2013

T.N.Govt Penioner's Health Fund 1995

( 8443 - 00 -800 -AJ -000F )
Period Subscription Authority

01.07.1995 to 30.09.2001 Rs.5 Rs,50,000 G.O.Ms.No.562 Fin Dt.11.07.1995

01.10.2001 to 31.03.2008 Rs.10 G.O.Ms.No.404 Fin Dt.09.10.2001

01.04.2008 to 31.08.2009 Rs.50 Rs,1,00,000 G.O.Ms.No.188 Fin Dt.09.05.2008

01.09.2009 to 31.12.2011 Rs.100 G.O.Ms.No.474 Fin Dt.30.09.2009

01.09.2009 to 31.12.2011
Rs.75 G.O.Ms.No.475 Fin Dt.30.09.2009
( for Family pensioners)

01.01.2012 Rs.150 G.O.Ms.No. 7 Fin Dt.06.01.2012

01.01.2012 (
Rs.100 G.O.Ms.No. 7 Fin Dt.06.01.2012
for Family pensioners)

From 01.07.1995 Pensioners only

From 17.02.2009 Spouse of Pensioner also eligible

 Details of Maximum service for pension - Various periods

Period Service Remarks

upto 1960 30 years

01.06.1960 to 01.10.1970 30 years

02.10.1970 to 31.12.1972 25 years G.O.Ms.No.228 Fin Dt.08.02.1971

01.01.1973 to 30.09.1979 30 years

01.10.1979 to 30.06.1996 33 years

01.07.1996 to 31.3.2003 30 years G.O.Ms.No.461 Fin.Dt.31.7.96

From 01.04.2003 to 30.7.2006 33 years G.O.Ms.No.71 Fin.Dt.19.3.03

From 31.7.2006 30 years G.O.Ms.No.496 Fin.Dt.1.8.2006

 Pension Ceiling Chart - Various periods
Period Pension Family Pension Remarks

Before 01.03.1970 Rs.20 Rs.20

01.02.1970 to 31.3.1972 Min.Rs.30 Pay below Rs.200 - 30%

No Maximum Min -Rs.50
Pay Rs.200 to 799 - 15% G.O.Ms.No.228
Min -Rs.60 Finance Dt.08.02.1971
Pay Rs800 &above - 12%
Min -Rs.120. Max.300

G.O.Ms.No.490
01.04.1972 to 31.03.1973 Rs.40 Rs.40
Fin.Dt.7.4.72

G.O.Ms.No.578
01.04.1973 to 30.09.1978 Rs.50 Rs.50
Fin.Dt.8.3.73

Min- Rs.100 Min- Rs.100 G.O.Ms.No.312

01.10.1978 to 31.03.1982
Max- Rs.1500 Max- Rs.1500 Fin.Dt.5.3.79

Min- Rs.125 Min- Rs.125 G.O.Ms.No.169

01.04.1982 to 30.09.1984
Max- Rs.1500 Max- Rs.1501 Fin.Dt.22.3.82

Min- Rs.235 Min- Rs.235 G.O.Ms.No.562

01.10.1984 to 13.12.1987
No Max Max-Rs.800 Fin.Dt.10.6.85

Min- Rs.235 G.O.Ms.No.1030

14.12.1987 to 31.03.1988 -do-
Max-Rs.1000 Fin.Dt.14.12.87

Min- Rs.245 Min- Rs.245 G.O.Ms.No.323

01.04.1988 to 31.05.1988
No Max Max-Rs.1000 Fin.Dt.6.5.88

Min- Rs.375 Min- Rs.375 G.O.Ms.No.810

01.06.1988 to 31.12.1995
No Max Max-Rs.1250 Fin.Dt.9.8.89

Min- Rs.1275 Min- Rs.1275 G.O.Ms.No174

01.01.1996 to 31.12.2005
No Max Max-Rs.6570 Fin.Dt.21.4.98

Min- Rs.3050 Min- Rs.3050 G.O.Ms.No 235

01.01.2006 to 31.12.2015
Max Rs.38500 Max Rs.23100 Fin.Dt.01.06.2009

From 01.01.2006 (MB from Min- Rs. 7850 Min- Rs.7850 G.O.Ms.No 313
01.10.2017) Max Rs. 112500 Max Rs.67500 Fin.Dt.25.10.2017
Commutation
upto 31.03.1998 33.33%
01.04.1998 to 31.03.2003 40%
01.04.2003 33.33%
Age Next Birth day Old Rate New Rate
59 10.46 8.371 G.O.Ms.No. 235 Fin Dt.
01.16.2009
61 9.81 8.194
 DCRG Ceiling Chart - Various periods
DCRG
Period Remarks
Rs.
01.04.1979 to 30.09.1979 24,000 G.O.Ms.No.601
Fin.Dt.27.4.74

01.10.1979 to 30.5.1982 30,000 G.O.Ms.No.745

Fin.Dt.25.5.74

31.05.1982 to 30.09.1984 36,000 G.O.Ms.No.338

P&AR.Dt.31.5.82

01.10.1984 to 13.12.1987 50,000 G.O.Ms.No.1165

Fin.Dt.31.10.85

14.12.1987 to 31.03.1995 1,00,000 G.O.Ms.No.1030

Fin.Dt.14.12.87

01.04.1995 to 31.12.1995 2,50,000 G.O.Ms.No.764

Fin.Dt.27.9.1995
Modified in G.O.Ms.No.463
Fin 31.7.96

01.01.1996 to 31.12.2005 3,50,000 G.O.Ms.No.174

Fin.Dt.21.4.98

01.01.2006 to 31.12.2015 10,00,000 G.O.Ms.No 235

Fin.Dt.01.06.2009

From 01.01.2016 20,00.000 G.O.Ms.No 313 Fin.Dt.25.10.2017

The ceiling on gratuity shall increase by 25% of Rs.20 lakh, i.e. Rs.5 lakh each time the rate of dearness
allowance crosses a multiple of 50 percentage points.(G.O.Ms.No 313 Fin.Dt.25.10.2017 )
DCRG Delay payment - After 3 months - Compound interest 12%
(G.O.Ms.No.122 Fin Dt.20.02.1995)
Ready Reckoner for Calculation of PENSION / FAMILY PENSION with reference to the MINIMUM of the pay in the Revised Pay
Structure
[ G.O.Ms.No.313, Finance (Pay Cell) , Dated: 25-10-2017]
Existing Pension / Revised Pension /
Family Pension Revised Pay Level Family Pension w.r.t.
Pre-revised w.r.t. of the Pay Matrix
50% the
of min.
30%of of
the theof
50% min. of theof
30%
Scale of Pay w.e.f. 1-1-2016
Pre-revised Scale of Pre-revised Min. of Min. of Min. of Min. of
Sl. w.e.f. 1-1-2006 PB + GP PB+GP
(notional)
Pay Pay
Pay Scale of Pay
No. mbf 1-10-2017
w.e.f. 1-6-1988 w.e.f. 1-1-1996 Level Level
Grade Family Family
Minimum -

Level
Pay Band + Pay Pension Pension Pension Pension
Maximum
(1) (2) (3) (4) (5) (6) (7) (8) (9)
PB-1A
2550-55-2660-60- 15700 -
1 750-12-870-15-945 Rs.4800- 1300 3050 3050 1 7850 7850
3200 50000
10000
PB-1A
2610-60-3150-65- 15900 -
2 775-12-835-15-1030 Rs.4800- 1400 3100 3050 2 7950 7850
3540 50400
10000
PB-1A
2650-65-3300-70- 16600 -
3 800-15-1010-20-1150 Rs.4800- 1650 3225 3050 3 8300 7850
4000 52400
10000
PB-1
2750-70-3800-75- 18000 -
4 825-15-900-20-1200 Rs.5200- 1800 3500 3050 4 9000 7850
4400 56900
20200
PB-1
3050-75-3950-80- 18200 -
5 950-20-1150-25-1500 Rs.5200- 1900 3550 3050 5 9100 7850
4590 57900
20200
PB-1
18500 -
6 975-25-1150-30-1660 3200-85-4900 Rs.5200- 2000 3600 3050 6 9250 7850
58600
20200
 Existing Pension / Revised Pension /
Family Pension Revised Pay Level Family Pension w.r.t.
Pre-revised w.r.t. of the Pay Matrix
50% the
of min.
30%of of
the theof
50% min. of theof
30%
Scale of Pay w.e.f. 1-1-2016
Pre-revised Scale of Pre-revised Min. of Min. of Min. of Min. of
Sl. w.e.f. 1-1-2006 PB + GP PB+GP
(notional)
Pay Pay
Pay Scale of Pay
No. mbf 1-10-2017
w.e.f. 1-6-1988 w.e.f. 1-1-1996 Level Level
Grade Family Family
Minimum -

Level
Pay Band + Pay Pension Pension Pension Pension
Maximum

PB-1
19000 -
7 1100-25-1150-30-1660 3625-85-4900 Rs.5200- 2200 3700 3050 7 9500 7850
60300
20200
PB-1
19500 -
8 1200-30-1560-40-2040 4000-100-6000 Rs.5200- 2400 3800 3050 8 9750 7850
62000
20200
PB-1
20000 -
9 1320-30-1560-40-2040 4300-100-6000 Rs.5200- 2600 3900 3050 9 10000 7850
63600
20200
10 1350-30-1440-40-1800- 50- 4500-125-7000 PB-1 2800 4000 3050 10 20600 - 10300 7850
2200 Rs.5200- 65500
20200
11 1400-40-1600-50-2300- 60- 5000-150-8000 PB-2 4200 6750 4050 11 35400 - 17700 10620
2600 Rs.9300- 112400
34800
PB-2
35600 -
12 1600-50-2300-60-2660 5300-150-8300 Rs.9300- 4300 6800 4080 12 17800 10680
112800
34800
PB-2
35900 -
13 1640-60-2600-75-2900 5500-175-9000 Rs.9300- 4400 6850 4110 13 17950 10770
113500
34800
 Existing Pension / Revised Pension /
Family Pension Revised Pay Level Family Pension w.r.t.
Pre-revised w.r.t. of the Pay Matrix
50% the
of min.
30%of of
the theof
50% min. of theof
30%
Scale of Pay w.e.f. 1-1-2016
Pre-revised Scale of Pre-revised Min. of Min. of Min. of Min. of
Sl. w.e.f. 1-1-2006 PB + GP PB+GP
(notional)
Pay Pay
Pay Scale of Pay
No. mbf 1-10-2017
w.e.f. 1-6-1988 w.e.f. 1-1-1996 Level Level
Grade Family Family
Minimum -

Level
Pay Band + Pay Pension Pension Pension Pension
Maximum

PB-2
36000 -
14 1700-60-2480-75-3005 5700-175-9200 Rs.9300- 4450 6875 4125 14 18000 10800
114000
34800
PB-2
36200 -
15 1820-60-2300-75-3200 5900-200-9900 Rs.9300- 4500 6900 4140 15 18100 10860
114800
34800
PB-2
36400 -
16 2000-60-2300-75-3200 6500-200-10500 Rs.9300- 4600 6950 4170 16 18200 10920
115700
34800
17 2000-60-2300-75-3200- 100- 6500-200-11100 PB-2 4700 7000 4200 17 36700 - 18350 11010
3500 Rs.9300- 116200
34800
PB-2
36900 -
18 ... 7000-225-11500 Rs.9300- 4800 7050 4230 18 18450 11070
116600
34800
PB-2
37200 -
19 ... 7500-250-12000 Rs.9300- 4900 7100 4260 19 18600 11160
117600
34800
PB-2
37700 -
20 ... ... Rs.9300- 5100 7200 4320 20 18850 11310
119500
34800
 Existing Pension / Revised Pension /
Family Pension Revised Pay Level Family Pension w.r.t.
Pre-revised w.r.t. of the Pay Matrix
50% the
of min.
30%of of
the theof
50% min. of theof
30%
Scale of Pay w.e.f. 1-1-2016
Pre-revised Scale of Pre-revised Min. of Min. of Min. of Min. of
Sl. w.e.f. 1-1-2006 PB + GP PB+GP
(notional)
Pay Pay
Pay Scale of Pay
No. mbf 1-10-2017
w.e.f. 1-6-1988 w.e.f. 1-1-1996 Level Level
Grade Family Family
Minimum -

Level
Pay Band + Pay Pension Pension Pension Pension
Maximum

PB-3
55500 -
21 ... ... Rs.15600- 5200 10400 6240 21 27750 16650
175700
39100
PB-3
56100 -
22 2200-75-2800-100-4000 8000-275-13500 Rs.15600- 5400 10500 6300 22 28050 16830
177500
39100
PB-3
56900 -
23 2500-75-2800-100-4200 9100-275-14050 Rs.15600- 5700 10650 6390 23 28450 17070
180500
39100
PB-3
57700 -
24 ... 9650-300-15050 Rs.15600- 6000 10800 6480 24 28850 17310
182400
39100
PB-3
59300 -
25 3000-100-3500-125-4500 10000-325-15200 Rs.15600- 6600 11100 6660 25 29650 17790
187700
39100
PB-3
61900 -
26 3700-125-4700-150-5000 12000-375-16500 Rs.15600- 7600 11600 6960 26 30950 18570
196700
39100
PB-3
62200 -
27 3950-125-4700-150-5000 12750-375-16500 Rs.15600- 7700 11650 6990 27 31100 18660
197200
39100
 Existing Pension / Revised Pension /
Family Pension Revised Pay Level Family Pension w.r.t.
Pre-revised w.r.t. of the Pay Matrix
50% the
of min.
30%of of
the theof
50% min. of theof
30%
Scale of Pay w.e.f. 1-1-2016
Pre-revised Scale of Pre-revised Min. of Min. of Min. of Min. of
Sl. w.e.f. 1-1-2006 PB + GP PB+GP
(notional)
Pay Pay
Pay Scale of Pay
No. mbf 1-10-2017
w.e.f. 1-6-1988 w.e.f. 1-1-1996 Level Level
Grade Family Family
Minimum -

Level
Pay Band + Pay Pension Pension Pension Pension
Maximum

PB-4
14300-400- 123100 -
28 4100-125-4850-150-5300 Rs.37400- 8700 23050 13830 28 61550 36930
18300 215900
67000
PB-4
15000-400- 123400 -
29 4500-150-5700 Rs.37400- 8800 23100 13860 29 61700 37020
18600 216300
67000
PB-4
16400-450- 123600 -
30 5100-150-5700 Rs.37400- 8900 23150 13890 30 61800 37080
20000 216600
67000
PB-4
16400-450- 125200 -
31 5100-150-5700 Rs.37400- 9500 23450 14070 31 62600 37560
20000 219800
67000
PB-4
17400-500- 128900 -
32 5500-200-6500 Rs.37400- 10000 23700 14220 32 64450 38670
21900 225000
67000
Note: The pension indicated in Column-8 above shall be reduced proportionately wherever Net Qualifying Service of pensioner is less
than the minimum required qualifying service for full pension as per rules.
 Table for calculation of pension and DCRG
Pension DCRG
Period
Service Rate Service Rate
01.01.1974 to 30.09.1979 Max- 60 HYP AE x Rate shown In Table Max- 60 HYP PLD x Rate shown In Table

01.10.1979 to 13.12.1987 Max- 66 HYP AE as follows Max- 66 HYP LPD x 1/4 x HYP
upto Rs.1000 - 50%
Next Rs.500 - 45%
Rest - 40%

Total AE x HYP
66
14.12.1987 to 30.6.1996 Max- 66 HYP 50% AE x HYP Max- 66 HYP Retirement Case:
66 LPD x 1/4 x HYP
Death Case:
Less than 1 yr - LPD x 2
1 to 5 year - LPD x 6
5 to 20 year - LPD x 12
20 or more - LPD x1/2 x HYP
(Max.33 times)

01.07.1996 to 31.03.2003 Max.60 HYP 50% AE or 50% PLD Max.66 HYP From 01.04.1998
which ever is higher (Lr.No.74101/Pen/ Pay plus DA last drawn x 1/4 x HYP
(461 Fin 31.7.96) 96-1 Fin 9.10.96) (174 Fin 21.4.98)

01.04.2003 to 30.07.2006 Max.66 HYP 50% AE x HYP

(71 Fin 19.3.03) 66
(71 Fin 19.3.03)
From 31.07.2006 Max.60 HYP 50% AE or 50% PLD
( 496 Fin 1.8.06) which ever is higher
(496 Fin 1.8.2006)
 TRAVELLING ALLOWANCE ( upto 31.05.2009)

Mileage
Grade Pay range Eligibility DA Flat rate Delhi,Bombay Chennai other place Personal effects Lumpsum
Chennai Other Hotel Hotel Hotel Goods Passen 8-60 Above
places ger KM 60KM
Lodge Boarding L B L B
I (a) 15000 & above * 100 10 5 1.30 1125 146.25 550 146.25 175 97.50 4300 200 600 1200

I(b) 10000 -14999 100 10 5 1.30 1125 146.25 550 146.25 175 97.50 4300 200 600 1200

II 5000-9999 Iclass 75 10 5 0.80 750 117.00 375 117.00 100 78.00 1925 75 450 950

III 3050 -4999 II class 50 5 3 0.65 550 78.00 275 78.00 75 58.50 960 40 300 650

IV Below Rs.3050 II class 40 5 3 0.65 275 58.50 175 58.50 50 39.00 960 40 150 350

Govt.Lr.No.38192/PCII/ 98-1 Fin G.O.444 Rule G.O.Ms.No.444

Dt.11.6.98 31.8.98 Rule46(A) 72(ii) G.O.Ms.No.393 Finance Dt.23.8.2000 Rule 70(iii) 31.8.98
(wef.1.4.98 )
Grades Eligibility Mileage FTA shall be doubled w.e.f.
Grade I Air or A.C. First class irrespective of whether Car Rs.5.00/KM 1.9.1998
(a) Employees with basic pay of Rs.15,000 or the journerney is within or outside the state
more
(a) Employees with basic pay of Rs.10,000 or (i) Air journety outside the state Two wheeler Rs.2.50/KM T.A.Ceiling shall be reduced to
more (ii) First class or AC second class for journey 20%
within or outside the State
Grade II ( Employyed drawing a basic pay of First class Rail (G.O.Ms.No.390 Fin
Rs.5500 and above but below Rs.10000) Dept.Dt.23.8.2000)
Grade III and Grade IV Second class Rail w.e.f.23.8.2000 G.O.Ms.No.444 Dt31.8.98
w.e.f.1.4.98
(G.O.Ms.No.200 Fin (All) Dt.25.5.2007 & .209 /30.5.2007 w.e.f.25.05.2007

Dearness pay which would be counted for purposes like transfer grant in respect of the officers who are entitiled for it,
LTC Block 2009-2012 Lumpsum allowances on transfer, various advances etc. ( G.O.Ms.No.105 Finance (PC) Dt.7.2.2006)
 TRAVELLING ALLOWANCE ( w.e.f. 01.06.2009 to 30.09.2017)

Mileage
Grade Grade pay Eligibility DA Flat rate Delhi,Bombay Chennai other place Personal effects Lumpsum
Chennai Other Hotel Hotel Hotel Goods Passen 8-60 Above
places ger KM 60KM
Lodge Boarding L B L B
I (a) Rs.8700& above @@ 200 10 5 1.30 1125 146.25 550 146.25 175 97.50 4300 200 900 1800
**
I(b) Rs.6600 & above 200 10 5 1.30 1125 146.25 550 146.25 175 97.50 4300 200 900 1800

II 4400 below Iclass 150 10 5 0.80 750 117.00 375 117.00 100 78.00 1925 75 675 1425
Rs.6600
III 1900 below II class 100 5 3 0.65 550 78.00 275 78.00 75 58.50 960 40 650 975
Rs.4400
IV Below Rs.1900 II class 80 5 3 0.65 275 58.50 175 58.50 50 39.00 960 40 350 525

( G.O.Ms.No. 237 Fin ( Pay cell) Dt. Rule G.O.Ms.No. 237

01.06.2009 72(ii) Fin Dt.
Rule46(A) G.O.Ms.No.393 Finance Dt.23.8.2000 Rule 70(iii)
** G.O.Ms.No. 296 Fin (All) Dt. 01.06.2009 01.06.2009

Grades @@ Eligibility Mileage FTA shall be doubled w.e.f.

01.06.2009
Grade I Air or A.C. First class irrespective of whether Car Rs.8.00/KM
(a) Employees drawing grade pay of Rs.8800 the journey is within or outside the state
and above
(b) Employees drawing grade pay of Rs6600 (i) Air journey outside the state Two wheeler Rs.4.00/KM T.A.Ceiling shall be reduced to
and above (ii) First class or AC second class for journey 10% (G.O.Ms.No.237 Finance
within or outside the State Dt.01.06.2009)
Grade II Employees drawing grade pay of First class Rail G.O.Ms.No. 237 Fin Dt.
Rs.4400 and above but below Rs.6600 01.06.2009
Grade III and Grade IV Second class Rail Time Limit - Article 52 Treasury Work:
within 8 kms - Actual Fare
(G.O.Ms.No. 237 Fin ( Pay cell) Dt. 01.06.2009 8 to 50 Kms - Fare + DA
Above 50 - Fare +DA+ IC+Flat
rate
The employees shall also be entitled to travel outside the State by availing LTC subject to the condition that the
LTC Block 2009-2012 reimubursement of travel cost should be limited to a maximum distance of 800 Kms from place of their work.
(G.O.Ms.No.237 Finance (PC) Dt.01.06.2009 - W.e.f. 01.06.2009)
Ceiling:
T.A.Ceiling shall be reduced to 10% (G.O.Ms.No.237 Finance Dt.01.06.2009) .
More than 2 Districts 13% ( Govt.lr.No.70674/All/09-1 Fin Dt.22.03.2010).
Drivers are exempted from the ceiling ( Govt. lr.No.355/ All/ 2010-1 Fin Dt.08.01.2010)
Air/ Rail/ Bus fare should be excluded in computing TA ceiling ( Govt.Lr.No.103001A/ All.I/90 Fin Dt.12.12.1990 and Govt.lr.No.49068/All/2004-1 Fin
Dt.28.07.2004)
Daily Allowance:
Daily Allowance is a allowance for each complete period of 24 hours absence from Headquarters. Day means a block of 24 hours of absence from Headquarters(
Rule 2 (iii) and 2 (iv) of TNTA Rules)
A period of absence from headquarters begins when a Government servant actually leaves his headquarters and ends on his return to headquarters (Rule 41)

Maximum Period of DA Allowed- 60 days G.O.Ms.No.748 Finance Dept Dt.22.09.1992

Training Period ( Maximum 60 days only) G.O.Ms.No.748 Finance Dept Dt.22.09.1992 and Rule 106 (a)

Both Boarding and Lodging given Free of cost 1/4 th of DA

If free boarding only 1/2 th of DA

G.O.Ms.No.748 Finance Dept Dt.22.09.1992 - Rule 43 (b)
If free Lodging only 3/4 th of DA

During training in other State, if free boarding and lodging are arranged, the Dalily allowance shall be allowed at 1/4th of DA applicable for stay in Govt Guest
House ( G.O.Ms.No.93 Finance Dt.08.02.1983)

Flat Rate

a) For journeys in other State Headquarters - at Chennai Rate ( Ruling 3 under Rule 46(A))

b For journeys in other places in other State at the rate admissible in other places of States (Ruling 4 under Rule 46(A))

Incidental Charges

a) In the case of Delhi trip, the incidental charges should be allowed with reference to the Daily Allowance admissible to Tamil Nadu House ( Govt.Lr.No.64918/
All.1/ 83-1 Finance Dt.25.10.1984)

b) In the respect of journeys to other States ( other than New Delhi) the incidental charges should be allowed with reference to the Daily Allowance admissible to
Govt.Guest House ( Govt.Lr.No.64918/ All.1/ 83-1 Finance Dt.25.10.1984)

Incidental charges should be allowed at the rates at headquarters vide Ruling(8) of Rule 46 of TN Travelling Allowance Rules ( Govt.lr.No.4251/ Fin
 TRAVELLING ALLOWANCE ( w.e.f. 01.10.2017)
Grade Employees DA Flat rate Mileage ( Per New Delhi and all Chennai Other Places within Personal effectsLumpsum
drawing pay KM) other state HQs and Outside state

Eligibility
except Chennai including UT
Chennai Others Chennai Other Car Mcylce/ Hotel "@ Hotel "@ Hotel "@ Goods Passen 8-60 Above
places Scooter/ ger KM 60KM
Moped L B L B L B
I (a) Level-28 and @@ 800 400 20 20 12 6 4500 * 1000 1000 4500* 900 900 4500* 600 600 4300 200 1800 3600
above
I(b) Level-25 above 800 400 20 20 12 6 3000 & 800 800 1800 # 800 800 800 800 800 4300 200 1800 3900
below Level-28
II Level-13 above Iclass 600 300 20 20 12 6 2250 600 600 1050 600 600 600 300 300 1925 75 1350 2850
below Level-25
III Level-5 above II class 400 200 20 20 .. 6 1150 400 400 750 400 400 450 200 200 960 40 900 1950
below Level-13
IV Below Level 5 II class 320 160 20 20 .. 6 900 320 320 600 320 320 320 160 160 960 40 450 1050

"@Stay in Guest House/ Private ( Boarding and Lodging) Time Limit : Art 52
* Reimbursement upto 3 star Hotel subject to & Reimbursement upto 2 star Hotel subject to # Reimbursement upto 2 star Hotel subject to
Maximum Rs.4500 Maximum Rs.3000 Maximum Rs.1800
G.O.Ms.No. 307 Fin ( Pay cell) Dt. 13.10.2017
Grades @@ Eligibility Treasury Work:
within 8 kms - Actual Fare
Grade I Air or AC First Class by Rail irrespective of whether the journey is within or outside the State. Note: 8 to 50 Kms - Fare + DA
(a) Employees drawing pay in Pay Level-28 and Level-32 and above are eligible to travel by air in Executive Class. Above 50 - Fare +DA+
above in the Pay Matrix IC+Flat rate
(b) Employees drawing pay in Pay Level-25 and (i) Air journey outside the state
above but below Pay Level-28 (ii) First class or AC second class for journey within or outside the State
Grade II Employees drawing pay in Pay Level- First Class by Rail. Note: Wherever First Class is not available, travel in III AC may be allowed on FTA shall be doubled w.e.f.
13 above below Level-25 Official Tour or LTC 01.10.2017 subject to
Grade III and Grade IV Second class Rail rounding to next 50.
(G.O.Ms.No. 307 Fin ( Pay cell) Dt. 13.10.2017
The employees shall also be entitled to travel outside the State by availing LTC subject to the condition that the reimubursement of travel
LTC Block 2017-2020 cost should be limited to a maximum distance of 800 Kms from place of their work.
(G.O.Ms.No.237 Finance (PC) Dt.01.06.2009 - W.e.f. 01.06.2009)
Ceiling:
T.A.Ceiling shall be reduced to 5% : In respect of more than one district .. 6% : In respect of more than two district .. 7% ( G.O. 307/ 13.10.2017)
Drivers are exempted from the ceiling ( Govt. lr.No.355/ All/ 2010-1 Fin Dt.08.01.2010)
Air/ Rail/ Bus fare should be excluded in computing TA ceiling ( Govt.Lr.No.103001A/ All.I/90 Fin Dt.12.12.1990 and Govt.lr.No.49068/All/2004-1 Fin Dt.28.07.2004)
Daily Allowance:
Daily Allowance is a allowance for each complete period of 24 hours absence from Headquarters. Day means a block of 24 hours of absence from Headquarters( Rule 2 (iii) and 2
(iv) of TNTA Rules)
Maximum Period of DA Allowed- 60 days G.O.Ms.No.748 Finance Dept Dt.22.09.1992

Training Period ( Maximum 60 days only) G.O.Ms.No.748 Finance Dept Dt.22.09.1992 and Rule 106 (a)

Both Boarding and Lodging given Free of cost 1/4 th of DA

If free boarding only 1/2 th of DA

G.O.Ms.No.748 Finance Dept Dt.22.09.1992 - Rule 43 (b)
If free Lodging only 3/4 th of DA

During training in other State, if free boarding and lodging are arranged, the Dalily allowance shall be allowed at 1/4th of DA applicable for stay in Govt Guest House (
G.O.Ms.No.93 Finance Dt.08.02.1983)

Flat Rate

a) For journeys in other State Headquarters - at Chennai Rate ( Ruling 3 under Rule 46(A))

b For journeys in other places in other State at the rate admissible in other places of States (Ruling 4 under Rule 46(A))

Incidental Charges

a) In the case of Delhi trip, the incidental charges should be allowed with reference to the Daily Allowance admissible to Tamil Nadu House ( Govt.Lr.No.64918/ All.1/ 83-1 Finance
Dt.25.10.1984)

b) In the respect of journeys to other States ( other than New Delhi) the incidental charges should be allowed with reference to the Daily Allowance admissible to Govt.Guest House (
Govt.Lr.No.64918/ All.1/ 83-1 Finance Dt.25.10.1984)

Incidental charges should be allowed at the rates at headquarters vide Ruling(8) of Rule 46 of TN Travelling Allowance Rules ( Govt.lr.No.4251/ Fin (All)/06-16
Dt.21.05.2007)
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