Some Common objections are being raised by the Internal Audit Team and their Clarification - Very Very Important for All teachers

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सभी साथियों को नमस्कार

Now a days the Internal Audit is going in all the Schools and Audit Teams is making following main Objections.

• Half Pay Leave (HPL commuted) : 
• Election TA Bill
• Deduction of Income Tax on Leave Encashment in in LTC Cash Package.

We are discussing the  each objection one by one .

• Half Pay Leave (HPL commuted) : All the teachers who avail the HPL should mentioned HPL commuted and also apply HPL (Commuted) online, otherwise their Half Pay will be deducted from their salary. As per rule you have to produce Medical Certificate and Fitness Certificate after availing even one day HPL. There is no such order that for availing HPL upto 3 days, there is no need of Medical Certificate. Our DoE don't ask for medical certificate when HPL applied online upto 3 days  but if you apply for more than 3 days HPL online you have to upload  Medical Certificate. But they Don't consider it as there is no such order issued either by DoE or DoPT. So All teacher should get medical certificate & Medical Certificate for the leave they availed from last 3 years, otherwise they will demand ............. DSTF (www.dstf.in)
• Election TA Bill : They make the objection in the Election TA Claim for Taxi/SELF CAR as per O.M. No. 19030/112017-E. IV dated 10.072017 regarding Travelling allowance following at Point-D “Mileage Allowance for Journeys by Road” in respect of officials of Level 1 to 13 and above.  DSTF (www.dstf.in)

According the this circular at Point D (i) the employees at level 1 to 13   residing in Delhi are entitled for at prescribed rates for auto rickshaw for journey by auto rickshaw,  own , scooter, motor cycle, mopped etc or at prescribed rates of Non-AC taxi when the journey is actually performed by Non-AC taxi. For the Actual Journey performed by Taxi, You have to produce the Bill for that Journey. No one attached the bill for taxi in the Election TA bills, they have already claimed.

Now teachers who have claimed the Taxi bill have to attach a self declaration with bill in which you have to indicate the amount actually spent by you,  the period of travel and Taxi number etc. as per the OM dated 22 December, 2020. otherwise they will demand............

DSTF (www.dstf.in)

According the this circular at Point D (ii) the employees at level 1 to 13 residing in outside Delhi are entitled for journey performed in self Car/Taxi at Rate of @24/- and Journey performed by Auto rickshaw/Scooter at the rate of Rs. 12/-

DSTF (www.dstf.in)

Teachers who are residing outside the Delhi can claim arrears of Election TA if they performed the Journey by taxi/ Own car at the rate of 24/-.  But If they have claimed the election TA for the Taxi, they have to attach a self declaration with bill in which you have to indicate the amount actually spent by you,  the period of travel and Taxi number etc. as per the OM dated 22 December, 2020. otherwise they will demand............

Income Tax on Leave Encashment on LTC CASH PACKAGE :  For Detail Clarification Click Here

Normally a Government Employee When Encash 10 days EL during the LTC is taxable.

But this is a Special Package given by the Central Government to boost the Market and the 10 days Leave Encash is not taxable as per the the circular dated 12/10/2020 stating at point (g)  " While TDS is applicable in the case of Leave Encashment, since the cash reimbursement of LTC fare is in lieu of deemed actual travel, the same shall be allowed exemption on the lines of existing income tax exemption available to LTC fare. The legislative amendment to the provision of the Income-Tax Act, 1961 for this purpose shall be proposed in the due course. Hence, TDS shall not be required to be deducted on the reimbursement of deemed LTC fare."

Hence The Income Tax / TDS is not applicable on the EL encashed along with LTC CASH PACKAGE only to those employee who opted Old Tax Regime. The Employees who opted the New Tax Regime is not eligible for this Exemption.