Allotment Rules for the Departmental Pool Accommodation - Retention of Residential Accommodation -reg.

F.No.DIT[Inf)/Unit-II/RET-l5/Policy/2014-15

Government of India 

Ministry of Finance

Department of Revenue, Central Board of Directorate Taxes

Directorate of Infrastructure, New Delhi

Date: 19.05.2014

OFFICE MEMORANDUM

Sub: Allotment Rules for the Departmental Pool Accommodation - Retention of Residential Accommodation -reg.

Kindly refer to the OMs. F.No.DIT(Int)/RET-l5/POL/2004 dated 13.02.2006, 21.03.2012 as modified by OM dated 24.08.2006 and OM dated 14.02.2012. It is reiterated and clarified that:-

l. The allotment etc. of Department pool Accommodation in the Income Tax Department is governed by allotment rules of Department of Revenue and Company Law notification dated 8th September 1964 and as amended from time to time.

2. In normal circumstances, retention of house after the expiry of 6 months beyond the period permined under sub-rule (2) of S.R.-317-P-12 read with S.R.-317-P-21, is not permissible. The officers retaining the house beyond this period shall be charged market rent as per rules.

3. Any relaxation of rules for retention of house as per SR-3l7-B-25 of the allotment rules (supra) requires approval of Hon’ble Finance Minister. Even in such cases where rules are relaxed for retention of house, market rent is to be charged.

4. In case of transfers, Principal CCIT/CCIT may forward cases of retention of house beyond the period of 8 months only in extremely rare cases with detailed justification for the approval of Hon’ble Finance Minister.

5. The retention of Departmental Pool accommodation, upon transfer of an officer from one station to another, thus, will be governed as per the following norms:-

S.No.	Period (from date oftransfer)	Authority	Rule	Rent Proposed to be charged
1.	First 2 months	-	As per Sub-Rule (2) of SR-317-P-12	Normal.
2.	Up to further 6 months	HOD	As per SR-317-P-21	Double.
3.	Any further period	Finance Minister	As per SR-317-P-25	Penal/Market rent.

6. The justification for forwarding a particular case shall be brought out clearly after giving due consideration to the reasons quoted by an officer, genuineness of the same, status of housing scenario, waitlist/changelist etc for Departmental Pool Accommodation at that particular station or any other factors as found relevant.

7. The cases of retention along with all relevant documents should be forwarded to the Directorate of Infrastructure at least three months before the expiry of the stipulated period of 8 months.

8. The proforma for submission of proposals for retention of residential accommodation beyond 8 months by the Principal CCIT (CCA)/CCIT concerned is enclosed at Annexure‘A’.

9. The officer seeking retention beyond 8 months shall apply for such retentions atleast 4 months before the expiry of the stipulated period of 8 months to the Principal CCIT(CCA)/CCIT concerned.

This issues with the approval of Chairman, CBDT.

Sd/-

(Roli Khare)

DDIT (Infra)-II

New Delhi

Source:http://irsofficersonline.gov.in/Documents/OfficalCommunique/1519201455352.pdf