Friday, May 24, 2019

Post Office Saving Schemes – sanction deceased claim cases

SB ORDER NO. 05/2019

Government of India
Ministry of Communications & IT
Department of Posts
Dak Bhawan, Sansad Marg,
New Delhi-110001.
Date: 20.05.2019

All Heads of Circles/Regions
Addl. Director General, APS, New Delhi.

Subject:- Amendments to Rule 60(4)(B) and Rule 165(4)(ii) of POSB(CBS) Manual, Rule 87(4) (ii)POSB Manual Volume I and Rule 50(4)(ii) of POSB Manual Volume II regarding change in powers of various authorities to sanction deceased claim cases and their time line in respect of Post Office Savings Schemes, including Certificates, where no nomination is registered and there is no legal evidence available/produced.

Sir / Madam,
The undersigned is directed to say that the competent authority has decided to amend the text of the aforesaid rules with immediate effect.

Revised Text of Rule is as given below.

“The authorities mentioned below are competent to sanction claims without production of legal evidence up to the limit noted against each, after expiry of Six (6) Months from the date of death of the depositor, if no succession certificate or probate of will or letter of administration of the deceased estate is produced during the period or up to the date of sanction.”
(i)Time Scale Departmental Sub-Postmasters5,000
(ii)Sub Postmasters in Lower Selection Grade/PM Grade-110,000
(iii)Sub-Postmasters/DeputyPostmasters/Postmasters in Higher
Selection Grade (all Non Gazetted)/PM Grade -II and III*
(iv)Deputy Postmasters/Senior Postmasters/Deputy ChiefPostmasters/Superintendent of PostOffices/Deputy Superintendent of Post Offices (All Gazetted Group-B)1,00,000
(v)Chief Postmasters in GPO/Head Offices, Senior Superintendents of Post Offices (All Gazetted Group-A)2,50,000
(vi)Director HQ/Regional Directors/Director (GPO)3,75,000
(vi)Chief Postmasters General/Postmasters General5,00,000
2.It is requested that this SB order may be circulated to all concerned including CBS/non-CBS Post Offices. In case where claims are not yet submitted or claims are already submitted but not yet sanctioned, these revised provisions should be made applicable.

This issues with the approval of competent authority.

Yours faithfully,

( Devendra Sharma )
Assistant Director (SB)

Relaxation in Department of Posts Postman and Mail Guard (Group 'C' Post) Recruitment Rules, 2018 for existing GDS employees.

Relaxation in Department of Posts Postman and Mail Guard (Group 'C' Post) Recruitment Rules, 2018 for existing GDS employees.

Reviewing of Department of Posts Postman Postman and Mail Guard (Group 'C') Recruitment rules, 2019-reg 

Reviewing of Department of Posts (Multi Tasking Staff ) Recruitment Rules, 2019-reg. 

Promotion and Posting of Postal Service (PS), Group 'B' officers to Junior Time Scale (JTS) of Indian Postal Service (IPos) - Dte Order dtd 23.05.2019

Promotion and Posting of Postal Service (PS), Group 'B' officers to Junior Time Scale (JTS) of Indian Postal Service (IPos) - Dte Order dtd 23.05.2019

Fourth session of IP coaching class at Madurai, TN Circle

Changes In Form 16 For The Financial Year 2018-19

Form 16 is the annual salary TDS (tax deducted at source ) certificate issued by an employer to employee. It consists of 2 parts, Part A and Part B. Part A contains the employer, employee and employment details such as PAN, address, summary of tax deducted and deposited quarterly, etc. Part B consists of the details of income from salary, allowances exempt and deductions claimed.

The Central Board of Direct Taxes (CBDT) has notified changes to Form 16 for the financial year 2018-19. Part B has been amended to include details about the allowances exempt under section 10 such as house rent allowance, leave travel concession, etc and deductions allowed under Chapter VI-A from section 80C to 80U of the Income Tax Act. The new format of Form 16 is made effective from May 12, 2019. Therefore, employers issuing Form 16 for the financial year 2018-19 will have to issue them in the new format.

Changes To Form 16

Under the new format of Form 16, Part B will contain information about the exempt allowances under section 10 namely, house rent allowance, leave travel concession, leave encashment, gratuity, etc.

Part B will also contain information about the deductions allowed under Chapter VI-A namely, section 80C – payments made towards life insurance premium, tuition fees for children, section 80CCD – contribution to pension scheme, section 80D – medical insurance premium, section 80E – interest paid on loan taken for higher education, section 80G – donations etc.
Impact on ITR filing


Salaried individuals resident in India can file their returns in ITR-1 for total income up to Rs 50 Lakh. Such individuals can report income from salary, one house property, income from other sources and agricultural income up to Rs 5,000 in the ITR-1 form.
The ITR-1 form requires broad details of the components of income from salary i.e., salary, perquisites and profits in lieu of salary. And a complete break-up of allowances exempted under section 10 and deductions under Chapter VI-A as mentioned above.
Taxpayers will be able to get this information from the Form 16 issued under the new format. If you use an online platform to file your ITR, these details can be automatically populated to your ITR, minimising your effort and helping you e-file accurately.


Salaried individuals who are not eligible to file their return in ITR-1 can file their return in ITR-2. Specifically, resident individuals having total income exceeding Rs 50 Lakh, Non-resident individuals and Individuals who are Director in any company or invested in unlisted equities have to file their return in ITR-2.

Salaried individuals who earn income from business or profession are required to file either ITR-3 or ITR-4.

In the filing under ITR-2, taxpayers have to submit complete break-up of the details of various components of salary furnishing the specified amounts falling under salary, perquisites and profits in lieu of salary. This information can be obtained from the annexure to Form 16 provided by an employer. A screen-shot of a typical example of the annexure is provided below:
  • In addition to the above, the details of allowances and deductions have to be furnished similar to the disclosure required under ITR-1.
  • Taxpayers have to provide employer-wise details in case of salary received from more than one employer in a financial year.
  • As discussed here, taxpayers who will receive the new format of Form 16 must ensure their tax filing is accurate for salary-related information as per new ITR forms for the AY 2019-20.

Postal Savings Bank Ready Reference

Post Office Saving Bank Interest Rate (01.01.2019 to 30.06.2019)

डाकघर के खाते को IPPB के खाते से कैसे जोड़ें ??? (Link/De link With POSB to IPPB)

If the POSB account is not linked to IPPB account while opening account, it can be linked subsequently on customer request. Following is the procedure for linking POSB account with IPPB account
Finacle command used for linking is CLDPOSB
Same command is also used to delink account
Following screen will appear

Select Function - Link
Enter IPPB Account Number. On clicking tab details like Aadhaar number, Name of customer and mobile number will automatically come.
Enter POSB Account number and DOP CIF ID

Select consent and Agent Declaration
Click on Generate OTP
Enter six digit OTP and press tab to enable Validate OTP.
On clicking Validate, message for successful linking will appear

Instructions to Sub Offices for smooth functioning and avoid Objections

Instructions to Sub Offices for smooth functioning and avoid Objections

This is regarding omissions and mistakes occurred in SB transaction and the reason for raising OMs brought to your notice for future guidance and to avoid such mistakes in future. All are requested to pay an additional effort to minimize these mistakes and reduce the number of OMs.

1. The vouchers should be arranged by the transaction ID wise, stitched and sealedintact.

2. Separate consolidations for SO i.e. BRN and BO i.e. SDP should be forwarded along with the vouchers. Total Deposit amount,Withdrawals amount, etc should be written manually on the consolidation for each category along with the No.of transactions.

3. Closure vouchers (SB - 7A) should invariably attach with SB-3 card and KYC documents.

4. The Account number, Amount and Transaction date should not be overwritten on the Vouchers

5. In respect of withdrawals allowed at Sub Office, compulsorily the SS should be verified by the SB counter PA irrespective of the amount. When the amount exceeds Rs.5000/-, SPM also should verify and put his initial in the appropriate place in token of having verified.

6. Date stamps should be impressed legibly in the SB3 cards, LOTs and vouchers.

7. When the amount of withdrawal exceeds Rs.20,000/-, payment should be effected only by cheque or by giving credit in Savings account of the depositor, where the Cheque Number or SB A/C Number should be noted in the acquaintance portion of the SB-7/SB-7(a).

8. For transactions exceeding Rs.10,00,000 for all categories and above the source of income is to be obtained and kept in SO guard file, with the remark in the voucher “SOURCE OF INCOME OBTAINED” AND SIGNED BY THE SPM WITH SEAL to avoid IR paras.

9. In respect of AT transactions for various categories (MIS, 1 YR TD, 2 YR TD, 3 YR TD, 5 YR TD, SCSS), the print out of the AT list generated in Finacle for each category should be kept along with the consolidation and a separate voucher for the AT amount duly signed by the SPM should be kept in the voucher bundle.

10. Any corrections in the consolidation must be supported by an Error Entry copy.

11. Normally Messenger service is not allowed for all Closure. (Dte Order No 15/2010). When it is specifically required, the Payment should be made to the messenger only through account payee cheque drawn in favour of the depositor, after receiving the letter of authorization from the depositor.

12. Necessary certificate should be obtained both on the application and payment order side, while making payment made to illiterate depositor Witness should be obtained with full address.

13. When the deposit/withdrawal exceeds Rs.50, 000/-, PAN particulars/form-60/form-61 to be obtained.

14. PAN number to be mentioned in the deposit form and same to be updated in concerned depositor CIF

15. If the Revised SB3 card prepared for any closures , the PA / SPM / APM should put their signature in the SB3 card after adding the word “KYC documents verified and attached” with Copy of ID proof which is self-attested by the Customer. All the supporting documents must have the date stamp in it.

It is requested to follow the above instructions, besides the rules and instructions issued by the Department then and there. It is to be noted that, the rules framed and instruction issued by the department will supersede the above instruction and always hold good.

Postmaster / Supervisor SBCO

Posting of husband and wife at the same station - Dated 23.08.2004

Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)
North Block,
New Delhi,
Dated the 30.09.2009

Subject: Posting of husband and wife at the same station.

In view of the utmost importance attached to the enhancement of women's status in all walks of life and to enable them to lead a normal family life as also to ensure the education and welfare of the ·children, guidelines were issued by DOP&T in O.M No. 28034/7/86-Estt.(A) dated 3.4.86 and No.28034/2/97-Estt.(A) dated 12.6.97 for posting of husband and wife who are in Government service, at the same station. Department had on 23.8.2004 issued instructions to all Mins/Deptts. to follow the above guidelines in letter and spirit.

2. In the context of the need to make concerted efforts to increase representation of women in Central Government jobs, these guidelines have been reviewed to see whether the instructions could be made mandatory. It has been decided that when both spouses are in same Central Service or working in same Deptt. and if posts are available, they may mandatorily be posted at the same station. It is also necessary to make the provisions at Paras 3(iv) and (vi) of the O.M. dated 3.4.86 stronger as it is not always necessary that the service to which the spouse with longer service belongs has adequate number of posts and posting to the nearest station by either of the Department may become necessary.

3. On the basis of the 6th CPC Report, Govt. servants have already been allowed the facility of Child Care Leave which is admissible till the children attain 18 years of age. On similar lines, provisions of O.M. dated 12.6.97 have been amended.

4. The consolidated guidelines will now be as follows;-

(i) where the spouses belong to the same All India Service or two of the
All India Services, namely IAS, IPS and Indian Forest Service (Group 'A');
The spouse may be transferred to the same cadre by providing for a cadre transfer of one spouse to the Cadre of the other spouse, on the request of the member of service subject to the member of service not being posted under this process to his/her home cadre. Postings within the Cadre will, of course, fall within the purview of the State Govt.

(ii) Where one spouse belongs to one of the All India Services and the other spouse belongs' to one of the Central Services:

- The cadre controlling authority of the Central Service may post the officer to the station or if there is no post in that station, to the State where the other spouse belonging to the All India service is posted.

(iii) Where the spouses belong to the same Central Service:

-The Cadre controlling authority may post the spouses to the same station.
(iv) Where the spouse belongs to one Central Service and the other spouse belongs to another Central Service:

- The spouse with the longer service at a station may apply to his/her appropriate cadre controlling authority and the said authority may post the said officer to the station or if there is no post in that station to the nearest station where the post exists. In case that authority, after consideration of the request, is not in a position to accede to the request, on the basis of non-availability of vacant post, the spouse with lesser service may apply to the appropriate cadre authority accordingly, and that authority will consider such requests for posting the said officer to the station or if there is no post in that station to the nearest station where the post exists.

(v) Where one spouse belongs to an All India Service and the other spouse belongs to a Public Sector Undertaking:

-The spouse employed under the Public Sector Undertaking may apply to the competent authority and said authority may post the said officer to the station, or if there is no post under the PSU in that station, to the State where the other spouse is posted.

(vi) Where one spouse belongs to a Central Service and the other spouse belongs to a PSU:-

-The spouse employed under the PSU 'may apply to the competent authority and the said authority may post the officer to the station or if there is no post under the PSU in that station, to the station nearest to the station where the other spouse is posted. If, however, the request cannot be granted because the PSU has no post in the said station, then the spouse belonging to the Central Service may apply to the appropriate cadre controlling authority and the said authority may post the said officer to the station or if there is no post in that station, to the station nearest to the station where the spouse employed under PSU is posted.

(vii) Where one spouse is employed under the Central Govt. and the other spouse is employed under the state Govt.:-

-The spouse employed under the Central Govt. may apply to the competent authority and the competent authority may post the said officer to the station or if there is no post in that station to the State where the other spouse is posted.

(viii) "The husband & wife, if working in the same Department and if the required level of post is available, should invariably be posted together in order to enable them to lead a normal family life and look after the welfare of their children especially till the children attain 18 years of age. This will not apply on appointment under the central Staffing Scheme. Where only wife is a Govt. servant, the above concessions would be applicable to the Govt. servant.

5. Complaints are sometimes received that even if posts are available in the station of posting of the spouse, the administrative authorities do not accommodate the employees citing administrative reasons. In all such cases, the cadre controlling authority should strive to post the employee at the station of the spouse and in case of inability to do so, specific reasons, therefor, may be communicated to the employee.

6. Although, normal channels of representations/complaints redressal mechanism exist in the Min./Deptts., added safeguards to prevent noncompliance may be provided by ensuring that the complaints against non adherence to the instructions are be decided by the authorities at least one level above the authorities which took the original decision when they are below the level of secretary to the Govt. of India/Head of the PSU concerned and all such representations are considered and disposed off in time bound manner.

7. Hindi version will follow.

Joint Secretary to the Govt. of India

Posting of Physically Handicapped candidates - Dated 13.03.2002

No. AB 14017/16/2002-Estt.(RR)
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel and Training

New Delhi, the 13.03.2002
Office Memorandum

Subject: Posting of physically handicapped candidates.

Reference this Department's O.M. No. AB -14017/41/41/90-Estt (RR) dated 10.5.1990 (copy enclosed) on the above subject.

2. It is clarified that the guideline contained in para 2 of this. Department's a.tv1. dated 10.5.1990 that requests from physically handicapped employees for transfer to or near their native places may also be given preference, covers physically handicapped employees in Groups A, B, C and D.

3.Suitable instructions may also be issued to all subordinate offices

Hindi version will follow.

 (Alok Saxena)
Deputy Secretary to the Government of India

No. 28034/2/97-Estt. (A) - Posting of husband and wife at the same station - Dated 12.06.1997 

No. AB 14017/41/90- Estt. (RR) - Posting of Government employees who have mentally retarded children - Dated 15.02.1991

No. 28034/7/86-Estt. (A) - Posting of husband and wife at the same station - Dated 03.04.1986

Posting of Physically Handicapped Candidates - Dated 10.05.1990

No. A--13 14017/41/90-Estt (R.R)
Government of India Ministry of Personnel public Grievances and Pensions
Dept-to of Personnel &Training

New Delhi the 10.05.1990

Subject:- Posting of physically Handicapped candidates:-

The undersigned's directed to say that a suggestion has been made that physically handicapped candidates appoint under the "Government should preferably .be .posed in their native places or at least in their native district. The matter has been examined are fully. It may not be possible or desirable to lay down that physically handicapped employees belong going to Group-A or Group-B who have all India transfer liability should be posted near their native places. However, in the Case of holders of Group-C or Group-D posts who have been recruited on regional basis and who are physically handicapped. Such persons may be given posting as far as possible subject to administrative constraints, near their native places within the region.

2. Requests from physically handicapped employees for transfer to or native their places may also be given preference.

3. Suitable instructions may, also issued, to all subordinate

Joint Secretary to the Government of India

Schemes and Programmes for welfare of Senior Citizens

Schemes and Programmes for welfare of Senior Citizens

Schemes and Programmes being run by the various Ministries/ Departments of Government of India, for welfare of Senior Citizens

1. "Integrated Programme for Senior Citizens (IPSrC)". This scheme was earlier known as "Integrated Programme for Older Persons (IPOP)" and is being run under the administrative control of Ministry of Social Justice and Empowerment. U nder this scheme, grants-in-aid are given for running and maintenance of Senior Citizens Homes popularly called Old Age Homes/Continuous Care Homes, Mobile Medicare Units, etc., to the Implementing Agencies such as State Governments / Union Territory Administrations (through Registered Societies)/ Panchayati Raj Institutions (PRls) / Local bodies; Non­ Governmental/Voluntary Organizations. Under the Scheme, grant is released after the receipt of Utilization Certificate of previous grant.

2. 'Rashtriya Vayoshri Yojana (RVY)'. The objective of the scheme is to provide senior citizens, belonging to BPL category and suffering from age related disabilities/ infirmities, with such physical aids and assisted living devices which can restore near normalcy in their bodily functions. This scheme was launched on 1st April, 2017 and is under the administrative control of Ministry of Social Justice and Empowerment. Under the Scheme, assisted living devices such as walking sticks, elbow crutches, walkers/ crutches, tripods/quadpods, hearing aids, wheelchairs, artificial dentures, spectacles are provided free of cost to the identified beneficiary senior citizens. The Scheme is being implemented by the "Artificial Limbs Manufacturing Corporation (ALIMCO)", a Public Sector Undertaking under this Ministry. The devices are distributed in the camp mode to the identified beneficiaries. The Scheme is being funded from Senior Citizens' Welfare Fund (SCWF).

3. "Senior Citizens' Welfare Fund". In pursuance of the Budget Announcement, 2015- 16, this welfare fund has been created to be utilized for such schemes, for promoting financial security of senior citizens, healthcare and nutrition of senior citizens, welfare of elderly widows, schemes relating to Old Age Homes, Short Stay Homes and Day Care of senior citizens etc. , for the promotion of the welfare of senior citizens. This scheme is under administrative control of Ministry of Social Justice and Empowerment. The Fund comprises of the unclaimed amounts transferred by every institution holding such fund in the Schemes including Small Savings and other Saving Schemes of the Central Government such as Post Office Savings Accounts, Post Office Recurring Deposits Accounts etc., Accounts of Public Provident Funds and Accounts of Employees Provident Fund, that remain unclaimed for a period of seven years from the date of the account being declared as inoperative account. The Fund is administered by an Inter-Ministerial Committee, comprising of Department of Financial Services, Ministry of Health and Family Welfare, Ministry of Rural Development, Ministry of Housing & Urban Affairs and Ministry of Labour and Employment, with Ministry of Social Justice and Empowerment as the Nodal Ministry for administration of the Fund.

4. National Council for Older Persons (NCOP). In pursuance of the National Policy for Older Persons (N POP), this council was constituted in 1999 to oversee implementation of the Policy and to advise the Government in the formulation and implementation of policy and programmes for the aged. The National Council for Older Persons (N COP) has been reconstituted and renamed as National Council of Senior Citizens (NCSrC) in 2012. The mandate of NCSrC is to advise Central and State Governments on the entire gamut of issues related to welfare of senior citizens and enhancement of their quality of life. The Hon'ble Minister, Social Justice and Empowerment is the Chairperson of the Council. 

5. 'Vayoshreshtha Samman'. In order to recognize the efforts made by eminent Senior Citizens and Institutions involved in rendering distinguished services for the cause of elderly persons, especially indigent senior citizens, the Ministry of Social Justice and Empowerment started celebrating International Day of Older Persons (IDOP), since 1st October, 2005, giving in recognition to their contribution to the society. Fu rther, in order to showcase the Government's concern for senior citizens and its commitment towards senior citizens with the aim of strengthening their legitimate place in the society, the Vayoshrestha Samman was upgraded to National Award and the Scheme of National Awards for Senior Citizens was notified in the Gazette of India on 22.01.2013. The Awards are given under thirteen categories. The National Awards were presented for the first time during 2013, on 1st October, on the occasion of Interna tional Day of Older Persons (IDOP). On 1st October every yea r, Ministry of Social Justice and Empowerment also organizes Health Camps, Inter-generational walkathons etc. in different States with active participation of Senior Citizens, Youth, Celebrities and Media-persons etc. 

6. National Social Assistance Programme (NSAP) is a Centrally Sponsored Scheme of Ministry of Ru ral Development. NSAP is a social security/social welfare programme applicable to old aged, widows, disabled persons and bereaved families on death of primary bread winner, belonging to below poverty line household. Old age pension is provided under Indira Gandhi National Old Age Pension Scheme (IGNOAPS) to the persons belonging to below poverty line (BPL) household. Central assistance of Rs. 200/­- per month is provided to the persons of 60-79 years of age and Rs. 500/- per month to the persons of age of 80 years or more. This Scheme is implemented by the States/UTs. Identification of beneficiaries, sanction and disbursement of benefit under the schemes is done by the States/UTs. A Top-up, over and above the Central assistance is also provided by State Governments/UT Ad ministrations as per the following details:- 

S. No.
Top-up per person per month
No top-up
Arunachal Pradesh, Nagaland, Maniour
Too-up of Rs. 50/-
Meghalava, Mizoram
Top-up of Rs. 75/-
Madhya Pradesh
Top-up of Rs. 100/-
Chhattisgarh, Odisha, Uttar Pradesh
Top-up of Rs. 200/-
Assam, Gujarat, Jammu & Kashmir
Too-up of Rs. 250/-
Kerala, Puniab, West Bene:al
Top-up of Rs. 300/-
Rajasthan, Tripura, Karnataka
Top-up of Rs. 400/-
Bihar, Maharashtra, Sikkim
Top-up of Rs. 600/-
Top-u p of Rs. 800/-
Andhra Pradesh, Tamil Nadu, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep
Top-u p of Rs. 1000/-
Chandigarh, Delhi, Himachal Pradesh, Telangana
Top-u p of Rs. 1200/-
Top-u p of Rs. 1800/-
Goa, Puducherry

7. "Annapurna Scheme". Department of Food and Public Distribution allocates food grains as per requirements projected by the Ministry of Rural Development under the Annapurna Scheme, wherein indigent Senior Citizens, who are not getting pension under IGNOAPS, are provided 10 kg of food grains per person per month free of cost.
8. "Antyodaya Anna Yojana(AAY). Department of Food and Public Distribution implements Antyodaya Anna Yojana (AAY), under which rice and wheat at a highly subsidised cost, is extended to households, headed by widows/terminally ill/disabled persons/senior citizens, with no assured means of maintenance or societal support.

9. 'Pradhan Mantri Vaya Vandana Yojana' (PMVVY) is under administrative control of Ministry of Finance. The scheme aims to protect elderly persons aged 60 years and above against a future fall in their interest income due to the uncertain market condition, as also to provide social security during old age. The scheme is being implemented through Life Insurance Corporation (LIC) of India. The scheme provides an assured return of 8% per annum payable monthly for 10 years. The differential return, i.e., the difference between return generated by LIC and the assured return of 8%per annum would be borne by Government of India as subsidy on annual basis. The scheme was open for subscription for a period of one year, i.e., from 4th May 2017 to 31stMay 2018. The minimum purchase price under the scheme was Rs. 1.5 lakh per family for a mini mum pension of Rs. 1,000/- per month and the maximum purchase price was Rs. 7.5 lakh per family for a maximum pension of Rs. 5,000/- per month. In pursuance to Budget Announcement 2018- 19, Cabinet at its Meeting held on 2nct May, 2018 has approved the extension of Pradhan Mantri Yaya Vandana Yojana up to 31st March 2020 and limit of maximum purchase price of Rs. 7.5 lakh per family under the scheme has also been enhanced to Rs. 15 lakh per senior citizen. A total of number of 2,82,155 subscribers consisting corpus of Rs. 17,704.65 crore are being benefited under PMVVY as on 30.06.2018.

10. Income Tax Rebate. Ministry of Finance provides Income Tax Rebate to Senior Citizens. Income Tax exemption for Senior Citizens of 60 years and above age is up to Rs. 3 lakhs and only 5% is levied on income between Rs. 3 lakhs and 5 lakhs. Senior citizens above 80 years and above age are exempted from paying income tax up to Rs. 5 lakhs. Deduction in case of every senior citizen u/s BODDB of the Income Tax Act on expenditure on account of specified diseases has been increased. To incentivize younger generation to look after medical needs of their parents, section SOD of I.T. Act provides for a deduction to keep in force insurance on the health of the parents or parents of the assessee. A similar deduction is also available to a Hindu Undivided Family (HUF) in respect of health insurance premia, to effect or to keep in force insurance on the health of any member of the HUF. Further, the existing provisions of section 207 of the Income-Tax Act, 1961 exempts individual resident senior citizens (60+ years) at any time during the previous year, from payment of advance tax who does not have any income chargeable under the head 'Profits and gains of business or profession'.

11. Service Tax. Under the Service Tax laws of Ministry of Finance, activities relating to advancement of education programmes or skill development relating to persons over the age of 65 years residing in a rural area by an entity registered under Section 12AA of the Income Tax Act, 1961 are exempt from Service Tax. With respect to senior citizens having Savings Account in Banks and Post Offices, higher interest rates is given to the senior citizens. 

12. Scheme for Reverse Mortgage: The Scheme was launched in 2007 by Ministry of Finance. Under the Scheme, senior citizens can mortgage their property with Bank and can get a maximum loan amount up to 60% of the value of the residential property. The maximum tenure of the mortgage is 15 years and minimum is 10 years. Some banks are now also offering a maximum tenure of 20 years. 

13. Health Insurance. Insurance Regulatory Development Authority (IRDA), under the Ministry of Finance, vide letter dated 25.5.2009 issued instructions on health insurance for senior citizens to CEOs of all General Health Insurance Companies which, inter-alia, includes: 
·         Allowing entry into health insurance scheme till 65 years of age,
·         Transparency in the premium charged 
·         Reasons to be recorded for denial of any proposals etc. on all health insurance products catering to the needs of senior citizens. 
·         Likewise the insurance companies cannot deny renewability without specific reasons. 

14. Financial Assistance. Ministry of Textiles has a Scheme under which a monthly financial assistance of Rs. 3,500/- per month is given to such handicrafts awardee artisans who are above 60 years of age and have an annual income of less than Rs. 50,000/- 

15. Retiring Benefits and Pension. Department of Pension & Pensioners' Welfare monitors and ensures that the retiring Central Government employees are granted retirement benefits including pension, so that they can live an active and dignified life after retirement. 

16. Safety and Security. The Ministry of Home Affairs has issued two detailed advisories dated 27-3-2008 and 30-8-2013 to all States Governments/UTs advising them to take immediate measures to ensure safety and security and for elimination of all forms of neglect, abuse and violence against old persons through initiatives such as identification of senior citizens, sensitization of police personnel regarding safety, security of older persons, regular visit of the beat staff; setting up of toll free senior citizen helpline; setting up of senior citizen security cell; verification of domestic helps, drivers etc. 

17. Accesible India Campaign (Sugamya Bharat Abhiyan). Department of Empowerment of Persons with Disabilities (DEPwD) of Ministry of Social Justice and Empowerment launched the Accessible India Campaign (Sugamya Bharat Abhiyan) in 2015 as a nation-wide Campaign for achieving universal accessibility for Persons with Disabilities (PwDs). Sugamya Bharat Abhiyan (Accessible India Campaign) aims to enable persons with disabilities to gain universal access, equal opportunity for development, independent living and participation in an inclusive society in all aspects of life. This includes creation of elder friendly barrier free environment in buildings, public toilets, buses, bus-stands, airports and other public places to create age-friendly cities.

18. Concession in the Fares and other amenities. Indian Railways have taken various measures for Welfare of senior citizens, some of which are under:

i. As per rules, male Senior Citizens of minimum 60 years and lady Senior Citizens of minimum 58 years are granted concession in the fares of all classes of Mail/Express/Rajdhani/Shatabdi/Jan Shatabdi/Duronto group of trains. The element of concession is 40% for men and 50% for women.

No proof of age is required at the time of purchasing tickets. However, they are required to carry some documentary proof as prescribed showing their age or date of birth and have to prod uce it if demanded by on-board ticket checking staff. Senior Citizens can book reserve tickets across the reservation counters as well as through internet.

ii. In the computerised Passenger Reservation System (PRS), there is a provision to allot lower berths to Senior Citizens, Female passengers of 45 years and above automatically, even if no choice is given, subject to availability of accommodation at the time of booking.

iii. In all trains having reserved sleeping accommodation, a combined quota of six (6) lower berths per coach in Sleeper class and three (3) lower berths per coach each in AC 3 tier and AC 2 tier classes has been earmarked for Senior Citizens, Female passengers of 45 years of age above and pregnant women. In case of Rajdhani, Duronto and fully Air Conditioned/Express trains, the number of berths to be earmarked under this quota in 3 AC is 4 (four) lower berths per coach as against 3 (three) lower berths per coach in normal Mail/Express trains.

iv. Accommodation is also earmarked for Senior Citizens during specified hours on suburban sections by Central and Western Railways.

v. Instructions exist for provision of wheel chairs at stations. This facility is provided, duly escorted by coolies (on payment) as per present practice. Moreover, Zonal Railways have also been advised to provide free of cost 'Battery Operated Vehicles for Disabled and Old Aged passengers' at Railway Stations. In addition, passenger can book e-wheel chairs online through IRCTC portal

vi. To help old and disabled passengers requiring assistance at the stations and to strengthen the existing services, 'Yatri Mitra Sewa' is being provided through IRCTC at major stations for enabling passengers to book wheelchair services cum porter services etc.

vii. After departure of the train, if there are vacant lower berths available in the train and if any physically person with disability booked on the authority of handicapped concession or a senior citizen or a pregnant woman, who has been allotted upper/middle berth, approaches for allotment of vacant lower berths, the on-board Ticket Checking Staff has been authorised to allot the vacant lower berth to them making necessary entries in the chart.

viii. Separate counters are earmarked at various Passengers Reservation System (PRS) centres for dealing with the reservation requisitions received from Physically persons with disability, Senior Citizens, ex-MPS, MLAs accredited journalists and freedom fighters, if the average demand per shift not less than 120 tickets. In case there is no justification for earmarking of an exclusive counter for any of these categories of persons including persons with disability or senior citizens, one or two counters depending upon the total demand are earmarked for dealing with the reservation requests for all these categories of persons.

19. National Programme for Health Care of the Elderly (NPHCE). Ministry of Health and Family Welfare, Government of India has been implementing National Programme for Health Care of the Elderly (NPHCE) from the F.Y. 2010-11 to provide dedicated healthcare services to the elderly people at various level of state health care delivery system at primary, secondary and tertiary health care including outreach services.

National Programme for Health Care of the Elderly (NPHCE) has two components with the following provisions to provide health care facilities to the elderly people in the country:-

(1) National Health Mission (NHM) component: The district and below activities of the programme is being covered under Non-Communicable Diseases (NCD) flexible pool of NHM which are as follows:
·         Geriatric OPD and 10 bedded Geriatric Ward at District Hospitals.
·         Bi-weekly Geriatric Clinic at Community Health Centres (CHCs).
·         Weekly Geriatric Clinic at Primary Health Centre (PHCs).
·         Provision of Aids and Appliances at Sub-centres.
The programme is being implemented on the basis of Programme Implementation Plan (PIP) submitted by the States/UTs and viability under the provisions of NPHCE. As on date, 599 districts of 35 States/UTs have been approved to implement the District and below activities of the Programme.

(2) Tertiary Component: In addition to NHM component of the programme, to ensure appropriate referral for conditions not amenable to be treated at primary and secondary level to create human resource orientated towards geriatric care, this Ministry is supporting development of 19 Regional Geriatric Centres (RGCs) with and establishment of 02 National Centres of Ageing each at AIIMS, New Delhi and MMC, Chennai with the following geriatric health care facilities:-
·         Geriatric OPD, 30 bedded Geriatric ward for in-patient care @ RGCs and 200 bedded Geriatric ward @ NCAs. 
·         02 PG seats per RGC and 15 PG seats per NCA in Geriatric Medicine. 
·         Research activities, Imparting Training and Development of training material. 
20. Longitudinal Ageing Study in India (LASI) Project: Ministry of Health and Family Welfare launched this project in 2016 to assess the health, economic and social status of the elderly (age 45-60). This project is going to be one of the largest comprehensive ageing surveys in the world with a sample size of 61,000. LASI project is being conducted by International Institute for Population Sciences, IIPS, (Deemed University), Mumbai which is an autonomous organization under Ministry of Health and Family Welfare. In India, LASI is to be undertaken by IIPS in collaboration with Harvard School of Pu blic Health and Rand Corporation with the financial sponsorship from Ministry of Health & Family Welfare, UN FPA India and National Institute of Health (NIH)/National Institute of Ageing (NIA), USA. So far an amount of Rs. 29.20 crore has been released under the programme.

21. Rashtriya Swasthya Bima Yojana (RSBY): The RSBY is a centrally sponsored scheme that was implemented by Ministry of Labour & Employment since 2008, under the Unorganized Workers' Social Security Act, 2008, to provide health insu rance coverage to BPL families and 11 other categories of unorganized workers. The Scheme has been transferred to Ministry of Health & Family Welfare in 2015. Each family enrolled in the Scheme is entitled to hospitalization benefits of upto Rs 30,000/- p.a. in Government as well as empanelled private hospitals. Transportation cost of Rs. 100/- per visit is also paid to the beneficiary family, subject to maximum ceiling of Rs. 1000/- per year. Currently (2018-19), 12 States are implementing RSBY.

22. Senior Citizen Health Insurance Scheme (SCHIS): This Scheme, being implemented since 2016, provides insurance cover to senior citizens as a top-u p over the existing RSBY Scheme. This Scheme provides an additional annual coverage of Rs. 30,000/­ per senior citizen in the eligible RSBY beneficiary family. SCH IS provides a health insurance cover of Rs. 30,000 /- which is available to senior citizens, in additional to the coverage of Rs. 30,000/- under RSBY. If in any RSBY enrolled family, there are more than one senior citizen, then the additional cover will be in multiple of Rs. 30,000/- per senior citizen. 211 Treatment packages are covered u nder SCHIS, in addition to 1516 packages under RSBY. Currently, 08 States, namely Himachal Pradesh, Gujarat, Karnataka, Kerala, Meghalaya, Nagaland, Tripura and West Bengal are implementi ng SCHIS. Arou nd 18 lakh families having senior citizen (s) are covered under SCHIS as per available records. 

23. Pradhan Mantri Jan Arogya Yojana (PMJAY): In March 2018, Ministry of Health and Family Welfare, Government of India has approved the launch of Ayushman Bharat­ PMJAY during 2018-19 to cover over 10 crore poor and vulnerable families (approx. 50 crore beneficiaries) providing coverage upto Rs. 5 lakh per family per year for secondary and tertiary hospitalization. PMJAY has been launched on z3rct September 2018. With the launch of the PMJAY, RSBY and SCHIS will be subsumed in it. All enrolled beneficiary families of RSBY and SCHIS are entitled for benefits under PMJAY. 

24. Concessions in Telephone connections. Bharat Sanchar Nigam Limited (BSNL), under Ministry of Communications, has reported that Senior Citizens of the age of 65 years and above are exempted from Payment of registration charges for Landline Telephone Connection. Further, Mahanagar Telephone Nigam Ltd. (MTNL), under Ministry of Communications, provides concession of 25% in installation/activation charges and monthly services/rental charges for Landline connections under Plan-250 in Senior Citizens Category, to Senior Citizens who are more than 65 years of age. 

25. Concession in Air Fare and other amenities. In order to facilitate the passengers, particularly senior citizens, expectant mothers, passengers with disability, first time travellers etc., Ministry of Civil Aviation has instructed all the stakeholders to ensure that the following requirements are complied:- 
·         Airline /airport operator shall ensure provision of automated buggies free of charge for all senior citizens, in the terminal building to facilitate their access to boarding gates located beyond reasonable walking distance at all airports having annual aircraft movements of 50,000 or more. This facility may be extended to other needy passengers on demand basis free of charge.
·         Airport operators shall provide small trolleys after security check for carriage of hand baggage (permitted as per regulation) up to the boarding gate. 
·         Airport operator shall adequately display information regarding availability of automated buggies and small trolleys in the terminal building at prominent locations including dos and don'ts regarding the same. This shall also be published on the website of the airport operator. 
·         Further, Air India offers 50% discount to senior citizens on the highest economy class Basic Fare. The discount is offered to those who have completed 60 years of age on the date of commencement of journey . 
·         Senior citizens can also avail multi-level fares offered by Air India on each sector for travel on domestic sectors, starting from a low level advance purchase fares which facilitate early selling to the highest one.
26. Elder friendly environment. Ministry of Housing and Urban Affairs, Department of Urban Development has issued the Model Building Bye Laws, 2016 (MBBL) which under chapter 8 prescribes standards for creation of elder friendly barrier free environment with reference to buildings, toilets etc. Urban Local Bodies shall implement the Policy by adopting the Model Building Bye Laws, 2016. The Department has issued 'Harmonised Guidelines and Space Standards for Barrier-Free Built Environment for persons with Disability and Elderly Persons' in 2016. These Guidelines intend to address the needs of persons with disabilities and elderly persons with a wide range of accessibility elements and standards and not limited to disabilities only, thus paving the way for universally accessible and inclusive India. 

Under Urban Bus Specification-II issued in 2013, the emphasis on buses financed by the Department of Urban Development is on procurement of low floor buses with proper ramps for easy access of the passengers and proper space for wheel chair to be placed in the bus for the benefit of disabled persons and senior citizens.

All metro rail projects implemented/ under implementation in the country are having disabled and elder friendly infrastructure such as proper ramps/lifts to the stations, level boarding the alighting of passengers etc. There is a provision of reservation of seats in metro rail coaches for the differently-abled persons and senior citizens.

Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana was approved by the Government of India on 17th June 2015 and launched on 25th June, 2015. The Mission Guidelines have been circulated to State/UTs to meet the demand of housing in their States/ UTs. In Para 4.8.10 in PMAY-HFA(U) Guidelines, it has, inter alia, been incorporated that-'while making the allotment, families with senior citizens should be given priority for allotment on ground floor or lower floors'.

27. Home for Widows. The Ministry of Women and Child Development has constructed a Home for Widows at Sunrakh Bangar, Vrindavan, Distt. Mathura, Uttar Pradesh, with a capacity of 1000 widows to provide them safe and secure place to stay, heal th services, nutritious food, legal and counseling services. The new home for widows named as Krishna Kutir is constructed on 1.424 hectare of land. The design of the Home is old age friendly which consists of ground plus three floors with the facilities of ramps, lifts, supply of adequate electricity, water and other amenities for meeting the requirement of senior citizens and persons with special challenges. The Home is fully funded by Central Government. The Home was inaugurated on 31.8.2018. The Home is operational w.e.f. 01.09.2018 and managed by Govt. of Uttar Pradesh.

28. Medical facilities for Senior Citizens. Ministry of AYUSH has been providing the following facilities to senior citizens:

i. Free consultation and yoga therapy under Yoga and Naturopathy.

ii. OPDs are being provided in various Government Hospital at Delhi, Haryana, Tripura, Kerala, Madhya Pradesh, Andhra Pradesh and Jharkhand.

iii. Free Yoga training at 50 Yoga Parks are being run through NGOs in various states of the country.

iv. In addition, other programmes such as Health Promotion Programme, Yoga Therapy Programmes, Individual Yoga Therapy Sessions, Weekend Yoga Training Program mes, Monthly Clinical Yoga Therapy Workshop are also being imparted.