Payment of life-time arrears of pension (LTA)
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If you are entitled to an LTA of INR20,000 per year and do not utilize it for the first year it is carried forward to the next year. In the second year you can claim the entire amount (INR40,000 i.e. 20,000 + 20,000) as tax exempt provided you spend it according to the specification in LTA tax laws as detailed above. LTA exemption is available for 2 journeys in a block of 4 yrs. While the current block is 2018-21, one can carry it forward to the next block year. Employees who are eligible for Leave Travel Allowance (LTA), as part of their cost-to-company (CTC), can claim reimbursement of expenses incurred on travel. So for example, as an employee, you made just tax exemption claim under LTA only once in the last block of the year i.e. Between 2014-2017. Then you are eligible to make LTA claims upto 3 journeys in the current block i.e. Between 2018-2021. However, your first claim must be made in the first calendar year of the current block i.e.
LTA is the Pension for the period it was not drawn during the life time of a pensioner .According to Arrears of Pension (Nomination) Rules, 1983, pensioners are required to nominate another person, during his/her lifetime to receive the arrears of pension, due to the pensioner on his/her death. This is paid to the nominee, and if there is no nominee, lifetime arrears can be claimed by the legal heirs and settled. However, time barred claims will be settled by sanction of the concerned Pension Sanctioning Authority.
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Payment of Life Time Arrears : Pension for the period it was not drawn during the life time of a pensioner should not be paid after receipt of information about his/her death. According to Arrears of Pension (Nomination) Rules, 1983, pensioners are required to nominate during his life time another person to receive the arrears of pension due to the pensioner on his/her death. Cromwell $5 craps. This is paid to the nominee, and if there is no nominee, life time arrears can be claimed by the legal heirs. Time barred claims are settled by sanction of the Pr. CDA(P) Allahabad.
Payment of Time Barred Pension/Arrears : If the pension payment has not been made for want of prescribed periodical certificates for not more than one year, the arrears can be paid on being duly claimed to the satisfaction of the PDA.Before the payment of pension which has not been drawn for more than 12 months, is made, Pension Disbursing Agencies should look for the sanction of the competent authority. Pension Disbursing Agencies should not make any payment in respect of such time barred claims without the sanction of the competent authority.
If the period stated above exceeds one year, PDA should send an arrears claim on the prescribed form to the Pension Sanctioning Authority. Only on receipt of sanction for payment of pension it can be resumed.
If the period stated above exceeds one year, PDA should send an arrears claim on the prescribed form to the Pension Sanctioning Authority. Only on receipt of sanction for payment of pension it can be resumed.
With a view to avoiding delay in sanction of arrears/ Life Time arrears of pension claims, certain powers have been delegated to the P.D.As, as per details given below :
Period for which powers delegated for sanction of arrear claims:
CDA* = CDA(PD)MEERUT/CDA CHENNAI
Class of pensioner | T.O. | P.A.O. | D.P.D.O | P.S.B. | CDA* |
Commissioned Officers of Armed Forces | 3 years | 3 years | 3 years | 1 year | Full Powers |
Families of Commissioned Officers | 1 years | 1 years | 1 years | 1 year | Full Powers |
Defence Civilian pensioners and their families | 1 years | 1 years | 3 years | 1 year | Full Powers |
Personnel below officers rank(PBOR) of Armed forces | 3 years | 3years | 5 years | 1 year | Full Powers |
Families of PBOR | 1 years | 1 years | 1 years | 5 year | Full Powers |
Gallantry Awards | 1 years | 1 years | 1 years | 1 year | Full Powers |
LIFE TIME ARREAR (LTA) CLAIMS
Class of pensioner | T.O. | P.A.O. | D.P.D.O | P.S.B. | CDA* |
Commissioned Officers of Armed Forces | upto 1 years | upto 1 years | upto 1 years | upto 1 years | Full Powers |
Families of Commissioned Officers | upto 1 years | upto 1 years | upto 1 years | upto 1 years | Full Powers |
Defence Civilian pensioners and their families | upto 1 years | upto 1 years | upto 1 years | upto 1 years | Full Powers |
Personnel below officers rank(PBOR) of Armed forces | upto 1 years | upto 1 years | upto 3 years | upto 1 years | Full Powers |
Families of PBOR | upto 1 years | upto 1 years | upto 3 years | upto 1 years | Full Powers |
Gallantry Awards | upto 1 years | upto 1 years | upto 3 years | upto 1 years | Full Powers |
ARREAR CLAIM NON- DRAWAL OF FIRST PAYMENT
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Type of Pension | T.O. | P.A.O. | D.P.D.O | P.S.B. | CDA* |
All Type of Pensions | upto 1 years | upto 1 years | upto 1 years | upto 1 years | Full Powers (Where Pension Disburding Agency is DPDO) |
NOTE:Cases where the power to waive time bar rests exclusively with CDA(P)/Principal CDA(P), Allahabad are as under:-
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Where pensioner has acquired foreign nationality. In case of acquiring nationality of South Africa and Israel, however, sanction of the Government of India will be required.
L.T.A. claim in respect of a pensioner who is struck off pension establishment for failure to draw his/her pension for more than three years without any explanation and ultimately dies without ever applying for re-admission to pension establishment.
L.T.A. claim in respect of a pensioner who is struck off pension establishment for failure to draw his/her pension for more than three years without any explanation and ultimately dies without ever applying for re-admission to pension establishment.
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