CHAPTER 9

RECOVERIES, PAYMENTS AND ACCOUNTING FUNCTIONS ARISING IN RESPECT OF CENTRAL GOVERNMENT EMPLOYEES SENT ON FOREIGN SERVICE/DEPUTATION

9.1 DEFINITION OF FOREIGN SERVICE

9.1.1 Foreign Service means service in which a Government servant receives his pay with the sanction of Government from any source other than the Consolidated Fund of India or Consolidated Fund of a State or Consolidated Fund of a Union Territory. Iq option iqoption.com.hk/ Hong Kong

[F.R 9(7)]

9.1.2 Foreign Service resolves itself into two main divisions, namely, Foreign Service in India and Foreign Service out of India according as the Foreign employer is in or out of India. The country of employment of the lent officer will not alter or determine the character of the foreign service.

9.1.3 In the case of Government servants who are selected and appointed in Public Sector Undertakings or other autonomous bodies with reference to their applications in response to open advertisements, the provisions of Ministry of Home Affairs O.M. No. 70/62/62-Estts(A) dated the 22nd January, 1966 etc. as amended from time to time would be applicable.

9.2 LEAVE SALARY/PENSION CONTRIBUTIONS

9.2.1 The following contributions are recoverable in case a Government servant, irrespective of whether he is holding a substantive post permanently, officiating or holding a temporary post, is transferred on Foreign Service by the competent authority:—

(a) Pension contributions as embodied in FR 115(a)

(b) Leave salary contribution in case the foreign service is in India. [FR 115 (b)]

The contributions as above shall be paid by the Government servant himself unless his foreign employer consents to pay them. They shall not be payable during leave taken while on foreign service [FR 115(c)].

Contribution for leave Salary or pension, due in respect of a Government servant on foreign Service, may be paid annually within fifteen days from the end of each financial year or at the end of the foreign service, if the deputation on foreign service expires before the end of a financial year, and if the payment is not made within the said period, interest must be paid to Government on the unpaid contribution, unless it is specifically remitted by the President, at the rate of two paise per day per Rs. 100/- from the date of expiry of the period foresaid upto the date on which the contribution is finally paid. The interest shall be paid by the Government servant or the foreign employer according as the contribution is paid by the former or the latter.

[Refer Correction Slip 93]

9.2.2 PAY/DEARNESS PAY TO BE RECKONED FOR CALCULATION OF LEAVE SALARY/PENSION CONTRIBUTIONS—

Consequent on introduction of Article 486 (c) of CSRs, pay as defined in Rule 9(21) of the Fundamental Rules which an officer received immediately before his retirement has to be taken into account for the purpose of calculating average emoluments. It has, therefore, been decided that pension contributions should be based on the maximum of the pay, as defined in Rule 9(21) of the Fundamental Rules, of the post held by Government servant at the time of his .proceeding on Foreign Service or to which he may receive proforma promotion while on foreign service.

[Authority:—Government of India OM No. F. 1(14)-E.III(B)/69 dated 19th July, 1969].

9.2.3 The rates of Pension Contribution payable during foreign service has been revised in the Ministry of Finance, Department of Expenditure O.M. No. F-3(9)-E(3)/81 dated 29th July 1982. These revised rates are applicable from 1st July 1982 (please see Annexure A to this Chapter for the rates). Ministry of Finance Department of Expenditure in their O.M. No. 19(4)-EV/79 dated 25th May 1979 and in O.M. No. 1(3)-E-5/82 dated 8th April 1982 have declared a portion of the Dearness Allowance and Additional Dearness Allowance as pay for the purpose of retirement benefits. It has also been decided that the pension contribution payable in respect of a government Servant during the active period of his foreign service should be based on the maximum of the pay as defined in para 9.2.2 plus the Dearness pay appropriate to such maximum as indicated in the O.M. dated 25th May 1979 plus the additional Dearness pay appropriate to such maximum as indicated in the O.M. dated 8th April 1982 referred to above in respect of the post held by him at the time of his proceeding on foreign service or to which he may receive proforma promotion while on foreign service. These orders namely provisions of O.M. dated 25th May 1979, 8th April 1982 and 2nd Aug 1983 Plus Interim Relief appropriate to such maximum sanctioned vide O.M. No. 7(39)-E. III/83 dated 2-8-83 are applicable to cases of foreign service commencing after the date of their issue. In respect of past cases, these orders will be applicable in the event of any further extension of the present term of foreign service from the date of such extention or where the deputation is for unspecified period after one year from the date of issue of these orders.

[Refer Correction Slip70], [Refer Correction Slip115]

9.2.4 INCIDENCE OF COMPENSATORY ALLOWANCES PAYABLE DURING LEAVE TAKEN WHILE ON FOREIGN SERVICE.

The whole expenditure in respect of any compensatory allowance for the period of leave taken by a Government servant in or at the end of foreign service shall be borne by the foreign employer. Conditions to this effect should be inserted in the terms of transfer to foreign service.

{Authority:—Letter No. F. 1(12)-R 1/43 dated 6-10-1943].  

Note: However, the incidence of expenditure on account of Dearness Allowance on Leave Salary payable to a Government servant who retires/ dies in harness while on foreign service, shall be paid to him by the parent department as part of cash equivalent of leave salary of unutilised leave admissible to him at the time of his retirement/demise. These orders take effect from 10-8-1981.

[Refer Correction Slip 9]

9.3 LEAVE ACCOUNT MAINTENANCE, GRANT OF LEAVE AND LEAVE SALARY PAYMENTS ETC. WHILE ON FOREIGN SERVICE

9.3.1 A proforma leave account of the Government servant concerned will be maintained by the foreign employer and for this purpose an extract of the leave account shall be supplied to him by the head of office. The foreign employer will determine the leave admissible to the Government servant concerned and sanction it under intimation to the head of office and the Pay and Accounts Officer and also arrange for the payment of the leave salary to the official. He shall claim reimbursement of the leave salary so paid from the head of office at half-yearly interval. For this purpose, he will send necessary claims to the head of office indicating details of the official on foreign service, nature and period of the leave sanctioned, rate of leave salary and amount of leave salary paid. This statement shall be sent for the period ending 30th September and 31st March of each year. The head of office shall verify the claims preferred by the foreign employer and arrange to reimburse the amount by means of a cheque/bank draft within a month of receipt thereof by submitting a bill to the Pay and Accounts Officer concerned.

[Authority: Ministry of Finance, Deptt. of Expenditure OM No. 1(1)/E.II(B)/75 dated 21st May, 1975].

9.3.2 The leave salary so paid shall be debited to the functional expenditure head of the Department concerned except in the case of All India Service Officers borne on Union Territory Cadre in whose case, such expenditure would be debited to the minor head "Other expenditure" below the Major Head "265— Other Administrative Services".

9.4 PAY AND ACCOUNTS OFFICE SPECIFIED FOR THE PURPOSE

9.4.1 The "specified" Pay and Accounts Office in the context of various payment and/or accounting functions relating to Central Government employees, which arise while they are on foreign service or on deputation to State Governments. Defence, Railways, P&T Department, Union Territory Governments/Administrations shall be:—

(I) The Pay and Accounts Office of the concerned parent Ministry/Department in respect of employees belonging to any particular Ministry/Department (i.e. not borne on a Centrally administered cadre). [The corresponding DDO may be associated in matters involving DDO's responsibilities].

Note 1: In accordance with para 6.1.1. of this manual, the said P.A.O. is also responsible for the maintenance of their G.P. Fund accounts.

**Note 2: An employee who proceeds on foreign service or on a deputation referred to above, while on deputation to another Central (Civil) Ministry/ Department without actually reverting to the parent Ministry/Department. is deemed notionally to have reverted to the parent Ministry/Department before, proceeding on the foreign Service/depuration purposes of these provisions also.

(II) PAO of the Ministry/Department in which the Officer served before proceeding on foreign service/deputation, in respect of an Officer belonging to a Centrally administered cadre such as the Indian Civil Accounts Service. Indian Economic Service who proceeds on foreign service or on a deputation referred to above. (The corresponding D.D.O may be associated in matters involving D.D.O's responsibilities).

(III) The "specified" Pay and Accounts Office will perform functions indicated below:-

(i) in respect of Central Civil employees on foreign service or on deputation to a State Government:

(a) of watching recovery of foreign service contributions leave salary contributions from the foreign body/State Government respectively and credit to Government; or arrange payment of any arising in terms of main para Nos. 9.3., 9.5 and 9.7 etc. of the Chapter.

(b) of watching receipt of contributions under the Central Government Employees' Insurance Schemes of 1977 or 1980 as the case may be, and payments arising thereunder and reporting statistics pertaining thereto and

(c) all other residuary payment/accounts work, such as payment and recovery of instalments of long term advances and interest thereon, cash payment in lieu of unutilised earned leave, which are required to be handled by Central Government Accounts authorities.

(ii) in respect of employees on deputation to Defence, Railways, P&T Departments, U.T. Governments and Administrations, of watching recoveries of long term advances and interest thereon, if any, handling pre-check payments of such advances and inclusion thereof in accounts. Functions as at (a) above will not arise in the case of such deputations, payment of cash in lieu of unutilised leave [vide para 9.8.1(a)(ii) et seq] and deduction/payment etc, under the two schemes against (b) above will be effected by the borrowing Department and accounted* for  in the manner separately prescribed.

(IV) Recoveries on account of subscriptions the General Provident Fund in respect of All India Service Officers borne on the Union Territory Cadre, effected while they are on foreign service or on deputation with the Government of lndia (including Railway, Defence and P&T Departments) would be passed on to PAO NO.VI Tis Hazari under the Controller of Accounts, Delhi Administration, as he is required to maintain their GP Fund accounts. This PAO will also act*** as the 'specified' PAO in respect of functions similar to (a) & (c) above, arising in connection with UT Cadre A.I.S. Officers. But recoveries under the AIS (Group Insurance) Rules, 1981 effected while they are on deputation as aboveexcept Railways, would be finally accounted for and adjusted in the books of the Accounts Officer of the Central Government Department concerned.

*S.11044/1/78/TA/804 dated 23-2-1980.

**S.11031/1/78/TA1/1264 dated 14-6-1978.

***D.O. No.S. 11034/1/79/TA/536 dated 5-2-1980 to C.A. Delhi Administration.

[Refer Correction Slip 39], [Refer Correction Slip 152]

9.4.2 Copies of the orders transferring the Government servant to other Governments on deputation or on foreign service or on reversion therefrom shall be endorsed to the Pay and Accounts Officer concerned by the Ministry/ Department.

9.4.3 DUTIES OF THE PAY AND ACCOUNTS OFFICE

On receipt of orders regarding deputation of Government servant to foreign service, the Pay and Accounts Office will take steps mentioned hereafter.—

(i) Check that the sanction has been accorded by the competent authority and that the terms of foreign service are in conformity with the provisions of Appendix II A to FR Volume II.

(ii) Call for the following particulars in Form CAM 57 relating to the Government servant concerned:—

(a) date on which he made over charge of his duties under Government,

(b) date on which he assumed charge of his duties in the foreign service,

(c) the post and the scale of pay of the post held while in foreign service,

(d) head of account to which his pay was debitable prior to his transfer; and

(e) date of commencement of service qualifying for pension.

(iii) Maintain a register of foreign service contributions as indicated below.

(a) Every entry in this register shall be attested by the P.A.O.

(b) The register should be reviewed by the P.A.O. once a year, say, in the last week of April to ensure that foreign service contributions are received in respect of Government servants noted therein and the foreign employer/Government servant reminded to send the contributions, and penal interest levied according to rules in cases of default.

9.5 MAINTENANCE OF REGISTER OF RECOVERIES OF FOREIGN SERVICE CONTRIBUTIONS

9.5.1 A Register (Form CAM 58) shall be maintained by each Pay and Accounts Office for watching recoveries of leave salary and pension contributions entering therein ancillary data in respect of Government servants on foreign service. The date of relief from the Government Department, date of assumption of office in foreign service and other particulars for effecting recovery of foreign service contributions, and all orders received in respect of the Government servant relating to the period of service with foreign employer (including about grant of leave and type of leave) as well as date of his return from foreign service, shall be made in this register.

9.5.2 The amounts of monthly contribution payable by the foreign employer or the official, as the case may be, shall be worked out by the Pay and Accounts Office and intimated to the foreign employer or the Government servant as the case may be, for payment thereof under intimation to the head of office of the Government servant. The amount thus calculated with particulars of foreign service shall be noted in the Register under attestation of the Accounts Officer. As the rate of pension contribution depends on the length of service rendered under Government and the rate of leave salary contributions depends on the pay drawn by the Government servant while on foreign service, a suitable note regarding date of increment and the length of service of the officer shall be noted prominently in the said Register. When the officer reverts back from foreign service his account of contributions should be verified to see that the contributions have been recovered fully upto the date of reversion; if not, balance short paid or due shall be claimed immediately from the foreign employer concerned.

9.5.3 It has been decided that these contributions should be rounded off to the nearest rupee, fractions equal to 50 paise being rounded off to the next higher rupee.

[Government of India, Ministry of Finance OM No. F.I (5)—E.III(B)/69 dt. 19-5-1969 and 2nd February, 1970].

9.5.4 ENTRIES IN SERVICE BOOKS BY P.A.O.

Whenever a Government servant is transferred to foreign service the Head of Office/Department must send the Service Book to the P.A.O. If not received, the PAO will initiate action therefor. He will note therein the effect of the transfer on foreign service over the signature of Pay and Accounts Officer, inter alia, indicating the orders sanctioning the transfer, effect of the transfer in respect of leave admissible during foreign service and any other particulars considered necessary. The service book will, thereafter be returned to the Head of Office or office from which it was received. On retransfer of the Government servant from foreign service to Government service, the services book will have to be sent to the PAO (or called for by him, if not received) and necessary entries (including fact of recovery of Leave Salary and Pension contributions) recorded therein over the signature of the Pay and Accounts Officer.

[Authority: Supplementary Rule 203].

9.6 HEADS OF ACCOUNTS FOR CREDIT OF LEAVE SALARY/ PENSION CONTRIBUTIONS

9.6.1 Contributions towards leave salary and pension when recovered together shall be credited to Government under the minor head 'Subscriptions and Contributions' below the major head "066—Contributions and recoveries towards pension and other retirement benefits". When leave and pension contributions are recovered separately the latter is to be credited to the head mentioned in previous sentence but recovery of leave salary contribution is to be credited to the receipt head corresponding to the functional head to which the establishment relates or where there is no corresponding receipt head to the minor head 'Other Receipts' under the residuary receipt major head in the respective sectors. Leave salary contributions received in respect of All India Service Officers shall, however, be credited to the minor head "Other Receipts" below the sub-major head 'C—Other Services' under the major head ' 065—Other Administrative Services'.

9.6.2 Penal interest on arrears of contributions towards leave salary and pension of Government servants on foreign service shall be credited to the head of account to which the contributions are credited.

9.7 DISCHARGE OF LIABILITY IN REGARD TO EARNED LEAVE/ LEAVE ON AVERAGE PAY DUE TO A GOVERNMENT SERVANT DEPUTED TO A PUBLIC SECTOR UNDERTAKING ON HIS FINAL ABSORPTION THEREIN.

9.7.1 Under the provisions of OM No. 2(201 )/69-BPE(GM) dated 4-12-1969 issued by Ministry of Finance (Bureau of Public Enterprises) as amended from time to time, Government shall pay to the Public Undertaking concerned a lump-sum amount equal to leave salary for the leave on average pay/earned leave due to the Government servant deputed to Public Undertaking on the date of his permanent absorption therein.

9.7.2 The procedure to be followed in this regard by authorities concerned is outlined below:—

    With the departmentalisation of accounts in the various Ministries of the Government of India and with the issue of Ministry of Finance, Department of Economic Affairs, Budget Division OM No. F.10(9)-B(TR)/76 dated 28-2-1976, the heads of offices are to determine the entitlement of pay and allowances to all staff including gazetted officers and the Pay and Accounts Officers are to maintain only the records to watch the recovery of leave salary and pension contributions from the autonomous body/organisation. As and when a Government servant deputed on foreign service to a Public Undertaking opts for permanent absorption therein, the Head of Office concerned in the parent department of the concerned employee shall work out the leave at the credit of the Government servant on the date on which he is permitted to get absorbed in the Public Undertaking and work out the amount of corresponding leave salary under the relevant rules. Simultaneously, he should ascertain from the Pay and Accounts Officer concerned whether foreign service contributions have been recovered upto that date from the Public Undertaking concerned. On receipt of this information, the Head of Office would prepare a bill towards the lump-sum leave salary (less amount of foreign service contributions not realised, if any) and present it to the concerned Pay and Accounts Officer. The cheque for the amount drawn in favour of the Public Undertaking received there against, shall be sent to the Undertaking under intimation to the employee concerned. A note of the payment shall be kept in the Service book of the employee by the Head of Office concerned, and similar note shall be kept by the Pay and Accounts Office concerned in the relevant register of foreign service contributions.

9.7.3 The expenditure on payment of the lump-sum leave salary will be debitable to the head of account to which the leave salary of the Government servant would have been debitable in the normal course.

[Authority: Ministry of Finance (CGA) OM No. S. 11056/2/78/TA/889 dated 3-3-1979]

9.8 SIMPLIFICATION OF ADJUSTMENTS ON ACCOUNT OF ALLOCATION OF LEAVE SALARY AND PENSIONS BETWEEN DEPARTMENTS OF CENTRAL GOVERNMENT/UNION TERRITORY GOVERNMENTS AND ADMINISTRATIONS

9.8.1 The rules in regard to allocation or sharing of the liability on account of leave salary and pensionary charges of Government servants with service under more than one Department among the Departments of the Government of India including Railways, P&T and Defence Departments etc. contained in Appendix 3 BII and BIV to Account Code Vol. I have been reviewed. In view of the need of simplifying inter-departmental adjustments it has been decided to dispense with the system of allocation of leave salary and pension among the said departments of Central Government and also of Union Territory Governments/Administrations as specified below:—

(a) Leave Salary:—The existing system of allocation or sharing of the liability on account of leave salary or payment of leave salary contributions by one Department of Central Government to another will be dispensed with. The liability for leave salary arising when an officer is on deputation between Departments etc. mentioned above, will be borne:—

(i) in full by the borrowing Department for leave availed of during the currency of the deputation;

(ii) by the Department which sanctions leave in the case of a Government servant who avails of leave on termination of his/her deputation; and

(iii) by the Department (even if it be a borrowing Department) from which a Government servant actually retires on superannuation, or dies while in service in regard to cash payment in lieu of unutilised earned leave at credit on that date due in the terms of Ministry of Finance, Department of Expenditure O.M No. P-14028/1/77-E.IV(A) dated the 29th October, 1977 and Rule 39-A. of CCS (Leave) Rules, 1972 respectively. Necessary entries should be made clearly in the service book and the leave account of the employee by the Department concerned.

(b) Pensions:— The liability for pension including gratuity will be borne in full by the Department to which the Government servant permanently belongs at the time of retirement. No recovery of proportionate pension need be made from other Central Department under whom he had served.

(c) Contributory Provident Fund:—The liability for Government contribution will be borne by the parent department and no share of contribution will be recovered from any borrowing department.

9.8.2 This arrangement will take effect from 1st January, 1978 and will apply to all cases of leave salaries paid and pensions sanctioned on or after that date.

[Authority: (i) Ministry of Finance (Deptt. of Expenditure) Special Cell OM No. F. 2(117)/76-SC dated 26-12-1977, and
                (ii) CGA's OM No. S. 11031/1/78/TA/725 dated 23-2-1979.]

9.8.3 The provisions contained in Min. of Fin. OM No. F.2(117)/76-SC dated 26th December, 1977 will also cover cases of all Government servants (Temporary/Quasi permanent/Permanent) who have tendered technical resignation on their selection for service in another department (including Railways/ P&T/Defence Departments) within the Government of India and hence the question of allocation of pension (or incidence of leave salary) between such Departments would not arise. In this connection, it is mentioned that according to (i) Ministry of Home Affairs OM No. 85/68/Estt-(C) dated 19-12-1969, resignation by a Quasi-Permanent/Permanent Central Government servant to take up appointment under another Central Government Department (i.e. Civil/ P&T/Defence/Railways) and (ii) as per proviso to Rule 26 of CCS (Pension) Rules, 1972, resignation by a Government servant to take up, with prior permission, another appointment, whether temporary or permanent under the Central Government where service qualifies shall not entail forefeiture of past service for purposes of pension.

9.9 DEPUTATION OF CENTRAL GOVERNMENT OFFICIALS TO STATE GOVERNMENTS AND VICE-VERSA

9.9.1 - The following procedure should be followed in cases where the Government servants (including A.I.S. Officers) have served under two or more Governments:-

Leave Salary: The system of allocation or sharing the liability on account of leave salary contributions by Central Governments or vice versa has been dispensed with. The liability for leave salary will be borne in full by the Deptt. from which the Government servant proceeds on leave whether it be his parent Department or a borrowing Department with whom he is on deputation.

Pension: The liability for pension including gratuity will be borne in full by the Central/State Govt. to which the Government servant permanently belongs at the time of retirement.

Contributory Provident Fund: The liability for Government contributions will be borne by the parent Department of the Central or State Department and no share of contributions will be recovered from any borrowing Department.

[Refer Correction Slip 201]

9.9.2: In respect of All India Service Officers borne on State Cadres but serving on deputation with a Department of Central Government including Railways, Defence and P.&T. Departments, recoveries on account of G.P. Fund and under the Group Insurance Scheme applicable to AIS Officers shall be passed on to the State Accountant General concerned.However, in respect of all India Service Officers borne on cadres of States which have taken over the work of maintenance of G.P.F. accounts of its employees from the I.A. & A.D., recoveries on account of G.P.F. will be passed on directly to the authority nominated by the State Government for the maintenance of G.P.F. Accounts, without the intervention of the State A.G. concerned.

[Refer Correction Slip 41], [Refer Correction Slip 83]

9.9.3   In the case of officers on deputation to the Central Civil Ministries/Departments from State Governments, Union Territory Govts. and Administrations, Posts and Telegraphs, Railways and Defence annual statement of subscription to G.P.F. & recovery of temporary advances from the G.P.F. account and recoveries on account of House Building Advance and Motor Car Advance sanctioned by the Parent Deptt. shall be furnished by the Pay and Accounts Office to each individual officer through Head of Office in form C.A.M. 66. This will be prepared on the basis of entries in the Register of outward claims maintained in form C.A.M. 53. A copy of this statement shall also be simultaneously sent to the Accounts Officers of the official concerned by the 31st August each year. This statement could be used by the Accounts Officer of the Parent Department to adjust missing credits, if any, in his account without having to correspond with the Pr. Accounts Office/ Pay and Accounts Office of the Central Government Ministries/Departments.This procedure may be followed mutatis mutandis by the Accounts Officer of the State Government borrowing the services of Central Government employees (including Union Territory) Governments and Administrations, Posts & Telegraphs, Railways and Defence and the Pay and Accounts Officers of the parent department.

[Refer Correction Slip 97], [Refer Correction Slip 167]

9.10: PAYMENT OF PENSION / C.P.F. CONTRIBUTIONS AND/OR G.P.F. SUBSCRIPTIONS, SUBSCRIPTION UNDER THE CENTRAL GOVERNMENT EMPLOYEES' GROUP INSURANCE SCHEME, 1980 AND/OR REPAYMENT OF LOANS AND ADVANCES DURING THE PERIOD OF FOREIGN SERVICE OUT OF INDIA.

9.10.1: Pay and Accounts Offices shall watch that Govt. servants proceeding on foreign service out of India, make remittances of Pension/C.P.F. contributions and/or G.P.F. subscriptions, Subscriptions under the Central Government Employees' Group Insurance Scheme, 1980 and repayment of loans and advances regularly during the period of their foreign service out of India, according to the procedure laid down in the Ministry of Finance (Department of Expenditure) O.M. No. F. 8(8)-E.III/81 dated 22nd September, 1981 as amended from time to time.

[Refer Correction Slip 21], [Refer Correction Slip 44]

 

ANNEXURE 'A'

(Referred to in Para 9.2.3)

Annexure to the ministry of finance (department of expenditure) O.M. No. F. 8(9)-E. III/81, dated the 29th July, 1982

Rates of monthly contribution for pensionary benefits payable during active foreign service in respect of :—

Year of Service Group 'A' Employees Group 'B' Employees Group 'C' Employees Group 'D' Employees
(1) (2) (3) (4) (5)
0-1 Year 7 % of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service. 6 % of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service. 5 % of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service. 4% of the maximum monthly pay of the post in the officiating/ substantive grade, as the case may be, held by the officer at the time of proceeding on foreign service.
1-2 Years 7% do 6% do 6% do 4% do
2-3 „ 8% do 7% do 6% do 5% do
3-4 „ 8% do 7% do 7% do 5% do
4-5 „ 9% do 8% do 7% do 5% do
5-6 „ 10% do 8% do 7% do 6% do
6-7 „ 10% do 9% do 8% do 6% do
7-8 „ 11% do 9% do 8% do 6% do
8-9 „ 11% do 10% do 9% do 7% do
9-10 „ 12 % do 10% do 9% do 7% do
10-11 „ 12 % do 11% do 10% do 7% do
11-12 „ 13 % do 11% do 10% do 8% do
12-13 „ 14% do 12% do 10% do 8% do
13-14 „ 14% do 12% do 11% do 8% do
14-15 „ 15 % do 13% do 11% do 9% do
15-16 „ 15 % do 13% do 12% do 9% do
16-17 „ 16% do 14% do 12% do 9% do
17-18 „ 16% do 14% do 13% do 10% do
18-19 „ 17% do 15% do 13% do 10% do
19-20 „ 17% do 15 % do 13% do 10% do
20-21 „ 18% do 16% do 14% do 11% do
21-22 „ 19 % do 16% do 14% do 11% do
22-23 „ 19% do 17 % do 15% do 11% do
23-24 „ 20% do 17% do 15% do 12% do
24-25,, 20% do 17% do 16% do 12% do
25-26 „ 21% do 18% do 16% do 12% do
26-27 „ 21 % do 18% do 16% do 13% do
27-28 „ 22% do 19% do 17% do 13% do
28-29 „ 23% do 19% do 17% do 13% do
29-30 ,, 23% do 20% do 18% do 13% do
Over 30 Years 23% do 20% do 18% do 14% do

[Refer Correction Slip 71]