1 / 26

D.D.O

D. T. D.D.O. Treasury. District Magistrate/S.D.O. RBI A.G.W.B ACCOUNTS S.B.I (TREASURY/P &A.O.OFFICE)

ahinton
Download Presentation

D.D.O

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. D T D.D.O Treasury District Magistrate/S.D.O

  2. RBI A.G.W.B ACCOUNTSS.B.I (TREASURY/P &A.O.OFFICE) D.D.O D.D.O D.D.O D.D.O • Headwise, Treasurywie, Payments,receipts List of Payments and Receipt Headwise Daily Receipt/Payment Scroll Headwise monthly statement of Receipts & Payments Cheque/ECS By/Transfer ReturnMemo ClaimsBill

  3. Following checkings are to be applied in case of drawal of Pay Bills • (i) This claim shall be drawn under TR . 26 and to be specified temporary establishment of permanent establishment by ticking and in case of temporary establishment period of retention of post shall be stated specifically. • (ii) Full description of Head of Account upto detail Head (17 digit) is to be stated on the body of the bill. • [ 2210-MEDICAL AND PUBLIC HEALTH-05-MEDICAL EDUCATION,TRAINNING AND RESEARCH-105-ALOPATHY-N.P-NON PLAN-001-MEDICAL COLLEGE-V-VOTED—01-SALARIES • DEPARTMENTAL HEAD-24 • MAJOR HEAD-2210 • SUB-MAJOR HEAD-05 • MINOR HEAD-105 • SCHEME HEAD-001 • CHARGED/VOTED-V • DETAILED HEAD-SALARIES/WAGES/TA • SUB-DETAILED HEAD –FURTHER SEGRIGATION IF ANY.] • (iii) In case of first appointment medical fitness certificates shall be provided with attested copies and in case of transfer, original L.P.C. shall be enclosed with the pay bill.

  4. (iv) In case of transfer, two official’s pay on the single sanction post (incoming and outgoing officials) may be drawn for a month only. • (v) D.D.O. should verify declarations for drawal of H.R.A. submitted by the employees in the month of January and in July in each year and furnish a certificate thereto at the inner side of last page of the pay bill. • (vi) D.D.O. should calculate income Tax of Group – A and B officials working under the establishment in the beginning of the financial year and ensure deduction 30% of I.T. by 15th August and next 30% by 15th November and rest in the pay bill for the month of February each year as per CBDT manual.

  5. (vii) Deduction of GISS 1987. This scheme starts from November each year if any employee joins in the service other than in the month of November. Only Insurance fund of the employees in the category he/she belongs shall be deducted upto October and both insurance Fund and savings Fund shall be deducted from the month of November as per category ( A,B,C,D) he/she belongs. In case of change of pay /category due to implementation CAS the same analogy shall be applied. • (viii) deduction of G.P.F. in case of employment of Govt. employees arrangement shall be made to obtain G.P.F. No. from A.G. , W.B. (P.F. section) for categories of A,B,C with in 12 months from the date of His/her joining . In case of Group – D employees local Head of Office in empowered to allot G.P.F. No.

  6. (x) In case of allowing exemption regarding deduction of P.Tax from “Handicapped Employees” ( both Physical & Mentally retarded) , DDO shall examine medical certificate issued by the appropriate authority and verify that the name was registered in the DSW Office. As DSW office is empowered to issue identity card for such handicapped persons.

  7. Checkings are to be applied in case of drawal of Contingent Bills Including drawal of Contingent Advances. • (i) This claim shall be drawn under T.R. 33 (Except Advance) . While claiming any charge, DDO shall go through delegation of Financial Power Rules 1977 as amended and take such steps so that expenditure so incurred has been exceeded as per celing limit or appropriate order was obtained to incur the expenditure. • (ii) Proper store certificate shall be the back page of the Sub – Voucher. All original Bills above Rs. 500 shall be enclosed. • (iii) Deduction of Advance Income Tax : As per provision of 194C of I.T.Act DDO is responsible to deduct 2% IT at source on the following nature of payments where total payment of the tune exceed Rs. 20000. • (a) Works Contract (2% IT and 2% ST) • (b) Labour Contract (2% IT) • ( c) Catering Contract (2% IT) • (d) Advertisement Contract (2% IT) • (e) Transport Contract (2% IT)

  8. (iv) In case of payment of House Rent, 20% deduction is to be made in terms of 194/1 of IT Act where such payment exceeds Rs.2 Lacs of the year. (v) Due to public exigencies, some DDO’s are allowed to draw advances under TR 35 for meeting emergency expenditures arising from conduct of Elections, distribution of relief materials and so on. DDO’S were instructed to submit the adjustment of such advance within 60 days from the date of drawal under TR 36 . But most of the DDO’s are unable to submit such adjustment Bills within the stipulated date. Following difficulties are faced by the Government for such non compliance. (a) Such expenditures include central shares. Until adjustment is submitted to AGWB, Govt. is unable to realize such share from the Central Govt./ World Bank/Other foreign agencies. (b) AGWB while undertaking Audit raises Audit Paras stating non accounting the advance as temporary defalcation from consolidated fund of the state.

  9. (c ) Writing of Cash Book : It is the primary responsibility of the D.D.O. to maintain cash book as per T.R. Form No. 4. Daily receipts of cheques from the treasury of cash through D.C.R. shall be incorporated in the cash book on the same date. Cash so received shall be deposited to the appropriate head to the Govt. on the next day. D.D.O. shall verify cash on each date after days’ work and enter the cash analysis in the rough hand book. He also arrange refund of undisbursed money of arrange short drawal if disbursement is not made within the reasonable time. (d) Verification of drawal : Due to computerization all the treasuries are submitting monthly accounts to the A.G. , W.B. within 8th of the next month. It is the responsibility of the D.D.O. to get drawls verified withs the treasury records including receipts and keep a note in the appropriate register stating “ All drawals were verified with the treasury records and found OK “.

  10. (e) Maintenance / Preservence of Acquitance rolls : DDO shall be attentive as regards preservance of all paid vouchers those are to be produced AG Audit Party (internal Audit Deptt.) of to Departmental officer, office-copies of Pay bills shall be kept in bound registers after verification by the Audit.DDO may require such voucher for preparation of due drawn statement incase of drawal of Arrear Pay and Allowances arising from CAS or implementation of ROPA Rules. (f) Submission of prompt reply on I.R.’S : Received from A.G. , W.B., department of internal Audit of from Directorate Audit : D.D.O. is responsible for early submission of broad sheet reply on audit paras raised in the I.R. Specific reply shall be submitted on each para instead of commenting “ noted for future guidance”.

  11. Important Points on Traveling Allowance and Daily Allowance applicable to the employees of West Bengal Government as per W B S R Part-II.A Compilation by SAMBIT GUHA (W B A & A. S.) Accounts Officer & Secretary, Medical College, Kolkata. a) Traveling Allowance is an allowance granted by the Government to it’s employees to cover the expenses incurred by such employees in traveling in the interest of public service, Rule 5(41). T.A. is compensatory in nature and not meant for profit. Rule (7). c) In case of any claim by a Govt. employees in excess for the actual expenditure, such employees would be panelized as per W.B.Govt. service conduct Rule, 1959 (Appen-6, Para-7.W B S R-Part-I).

  12. Classification of Govt. Employees for the Purpose of Traveling Expenditure • Pay Range(Pre-reviced)Group • (a) Rs.16,400/- and above I • (b) Rs. 8,000/- to Rs.16,400/- II • (c) Rs.6,500/- to Rs.7999/- III • (d) Rs. 4,110/- to Rs.6499/- IV . (e) Below Rs. 4100/- V

  13. Entitlements for Journey by Rail on Tour or Transfer: • Group as Per (2)Rajdhani ExpressSatabdi ExpressOther Trains • I AC 1st Class Executive Class AC 1st Class • II AC 2nd Class AC Chair Car AC 2nd Class • 2-Tier Sleeper 2-Tier Sleeper • III DO DO 1st Class/AC 2nd • Class 3 Tier Sleeper/AC Chair Car. IV DO DO DO • V DO DO 2nd Class Sleeper

  14. EXPENSIVE PLACE • A. DARJEELING DISTRICT EXCEPTING SILIGURI SUB-DIVISION B. KOLKATA MUNICIPAL AREA AND SALT LAKE NOTIFIED AREA. • No D.A is admissible for journeys to Calcutta offices from Salt Lake, Dum- Dum,Baranagar,Howrah Sadar etc and vice versa.

  15. FOR THE PURPOSE OF D.A. ‘DAY’ MEANS A CALENDER DAY OF 24 HRS RECKONED FROM MIDNIGHT TO MIDNIGHT. • FOR ABSENCE FROM H.Q. FOR BROKEN PERIODS , DAILY ALLOWANCE IS REGULATED AS:- ABSENCE UP TO 6HRS-------NIL • ABSENCE> 6HRS BUT < 12 HRS-----70% • ABSENCE >12 HRS -----100% ( Rule-71A ) • LOCAL JOURNEY- A TEMPORARY DUTY POINT BEYOND 8KM FROM PARMANENT DUTY POINT AT H.Q. WITHIN A REDIUS OF 20KM, THEREOF, WILL BE TREATED AS LOCAL JOURNEY. • SCALE OF D.A. FOR LOCAL JOURNEY: • ABSENCE UP TO 6HRS-------NIL • ABSENCE> 6HRS BUT < 12 HRS-----35% • ABSENCE >12 HRS -----50% ( Rule-71B )

  16. PERMISSIBLE DAYS OF HALT FOR D.A. FOR DUTY OUTSIDE H.Q. • A) 1ST 60 DAYS ….FULL D.A. • B) NEXT 120 DAYS …. HALF D.A. • C)BEYOND 180 DAYS …. NIL (Rule-73) • HEAD QUERTER DEFINED AS a) RAJBHAVAN FOR OFFICES AT KOLKATA • b) COURT OR P.S FOR OTHER TOWN (Rule-33) • SUBMISSION OF RAILWAY TICKET NO. IS A MUST • FOR BUS JOURNEY SUBMISSION OF TICKET NO. IS REQUIRED IF TRAVELLED MORE THAN 32 KM. • IF THE GOVT. EMPLOYEE FORGETS TO NOTE THE TICKET NO ON WHICH HE HAD TRAVELLEDOR THE NUMBER WOS LOST THE CONTROLLING OFFICER MAY CONDONE IT ON THE BODY OF THE BILL.

  17. RATE OF DAILY ALLOWANCE • A) When the employee stays in govt. or public sector guest house,Dak Bungalows or makes his/her own arrangements • B) When the Govt. employee stays in a hotel or other establishment providing board and lodge at scheduled tariffs.

  18. When free Board and Lodging is provided to the Govt. employee 25% of D.A. is admissible. • When free Board is provided 50% of D.A. is admissible. • When free Lodging is provided 75% of D.A. is allowable.

  19. Notes on Income-taxcompared by SambitGuha,W.B.A & A.S. By Courtesy:-Income Tax Department,Govt. of India

  20. Chain of returns filled by various authorities FORM-24 ---A.G. WEST BENGAL. MONTHLY BASIS FORM-24G --TREASURY/PAY & ACCOUNTS OFFICE. MONTHLY BASIS FORM-24Q --D.D.O. QUARTERLY BASIS FORM-26Q -- D.D.O.QUARTERLY BASIS ANNEX –II -- D.D.O. ALONGWITH 24Q,ANNUALLY, Shows details of salary,deductions,etc. FORM-26AS --TO MATCH/VERIFY MONTHLY DEDUCTIONS OF TDS.

  21. VERIFICATION * * * tin- ndl.com * * * BIN VIEW (GOVT. DEDUCTORS) * * * 24G * * * AMOUNT OF TAX

  22. Income Tax Slabs & Rates for Assessment Year 2015-16 • Individual resident aged below 60 years (i.e. born on or after 1st April 1955) or any NRI/ HUF/ AOP/ BOI/ AJP* • INCOMETax Rates i) Where the taxable income does not exceed Rs. 2,50,000/- NIL • ii) Where the taxable income exceeds Rs. 2,50,000/- but • does not exceed Rs. 5,00,000/-. 10% of amount • iii) Where the taxable income exceeds Rs. 5,00,000/- but 20% of the amount • does not exceed Rs. 10,00,000/-. by which the taxable • income exceeds Rs. 5,00,000/- • iv) Where the taxable income exceeds Rs.10,00,000/- 30% of the amount • by which the taxable income • exceeds Rs.10,00,000/-

  23. Super Senior Citizen (Individual resident who is of the age of 80 years • Income Slabs Tax Rates • i.Where the taxable income does not exceed Rs. 5,00,000/-. NIL • ii.Where the taxable income exceeds Rs. 5,00,000/- but 20% of the amount by does not exceed Rs. 10,00,000/- which the taxable income exceeds Rs. 5,00,000/- iii. Where the taxable income exceeds Rs. 10,00,000/-30% of the amount by which the taxable income exceeds Rs. 10,00,000/-.

  24. Surcharge : 10% of the Income Tax, where taxable income is more than Rs. 1 crore. • Education Cess : 3% of the total of Income Tax and Surcharge

  25. Thank you

More Related