Meaning of the term 'emolument' for allotment of accomodation for Income Tax Pool. - Income Tax - 1790/CBDT

INSTRUCTION NO. 1790/CBDT Dated: April 19, 1988 In accordance with the provisions contained in sub-rule(s) of rule Sr. 317-p-2 of the Department of Revenue (Allotment) Rules, 1964, emoluments for the purpose of allotment of a residences, means pay as defined under clause (a) of sub-rule (21) of rule 9 of the Fundamental Rules. 2. In view of the aforesaid definition of emoluments besides basic pay, special pay etc., was also taken into account for the purposes of determining the eligibility of the applicants for allotment to a particular category of accommodation. In pursuance to the recommendations of the 4th Central Pay Commission as accepted by the Government, pay now means as defined in Fundamental Rule 9(21)(a)(i). Accordingly, it has been decided by the Central Board of Direct Taxes that hereafter for the purpose of the determination of eligibility to the allotment of accommodation for the Income-tax Pool, the term 'emoluments' will mean 'pay' as defined in Fundamental Rule 9(21)(a)(i) i.e. "the pay, other than special pay or pay granted in view of his personal qualifications, which has been sanctioned for a post held by him substantively or in an official capacity, or to which he is entitled by reason of the position in a cadre." 3. This may please be brought to the notice of all concerned and allotment to the accommodation in the Income-tax Pool be made accordingly. Formal amendment to the Allotment Rules will be made in due course.