No.13024/1/2002-Trg.II.

Government of India

Ministry of Personnel, Public Grievances & Pensions

Department of Personnel & Training

                                                                            Block-IV, Old JNU Campus,

    New Delhi, Date: 20^th February 2003.

OFFICE MEMORANDUM

Sub:           Improvement of service conditions of faculty members of training Institutes.

            Reference is invited to this Departments O.M. No. 13024/1/2000-Trg. II dated 30.11.1999 whereby the rate of sumptuary allowance admissible to heads of the training institutes was raised to Rs. 500/- p.m.  The above sumptuary allowance was also extended to Heads of Regional Training Centres @ Rs. 200/- p.m. vide this Department’s O.M. of even number dated 14.11.2000.

2.   Clarification has now been sought as to:

(a)             Whether this allowance is to be included under the head of taxable income,

(b)             Whether any recovery has to be enforced on payment of sumptuary allowance, if the officer goes on leave/sick.

3.   The position is clarified as follows:

(a)             The allowance is exempt from Income Tax under Section 10(14) of I.T. Act.

(b)             Sumptuary allowance may be treated at par with transport allowance.  In other words, like transport allowance, sumptuary allowance will also not be admissible during absence from duty exceeding 30 days due to leave/training/tour etc.

4.         This issue with concurrence of Ministry of Finance, Department of Expenditure vide their I.D. No. 851/EIV/2002 dated 10/12/2002.

5.         In so far as the application of these order to officers of Indian Audit and Accounts Department is concerned, these orders issue in consultation with the Comptroller and Auditor General of India.

(Ms.) Vinod Jindal

Under Secretary to the Government of India

To

1.      All Ministries/Departments of Government of India (as per standard list).