Emoluments
3. Emoluments 1 [The expression `emoluments' means basic pay as defined in Rule 9 (21) (a) (i) of the Fundamental Rules which a Government servant was receiving immediately before his retirement or on the date of his death ; and will also include non-practising allowance granted to medical officer in lieu of private practice.] Footnote : 1. Substituted by G.I., Dept. of P. & P.W., Notification No. 2/18/87-P. & P.W., (PIC), dated the 20th July, 1988. Published as S.O. No. 2388 in the Gazette of India, dated the 6th August, 1988. Takes effect from 1st January, 1986. 2 [EXPLANATION. - Stagnation increment shall be treated as emoluments for calculation of retirement benefits.] Footnote : 2.Inserted by G.I., Dept. of P. & P.W., Notification No. 38/52/90-P. & P.W/A, dated the 5th March,1991, published as S.O. No. 1294 in the Gazette of India, dated the 11th May, 1991. Takes effect from 1st January, 1986, vide O.M. No. 38/52/90-P. & P.W./A, dated the 31st October, 1990. NOTE 1. - If a Government servant immediately before his retirement or death while in service had been absent from duty on leave for which leave salary is payable or having been suspended had been reinstated without forfeiture of service, the emoluments which he would have drawn had he not been absent from duty or suspended shall be the emoluments for the purposes of this rule : Provided that any increase in pay (other than the increment referred to in Note 4 ) which is not actually drawn shall not form part of his emoluments. NOTE 2. - Where a Government servant immediately before his retirement or death while in service had proceeded on leave for which leave salary is payable after having held a higher appointment whether in an officiating or temporary capacity, the benefit of emoluments drawn in such higher appointment shall be given only if it is certified that the Government servant would have continued to hold the higher appointment but for his proceeding on leave. NOTE 3. - If a Government servant immediately before his retirement or death while in service had been absent from duty on extraordinary leave or had been under suspension, the period whereof does not count as service, the emoluments which he drew immediately before proceeding on such leave or being placed under suspension shall be the emoluments for the purposes of this rule. 1 [NOTE 4. - If a Government servant immediately before his retirement or death while in service, was on earned leave, and earned an increment which was not withheld, such increment, though not actually drawn, shall form part of his emoluments : Footnote : 1. Substituted by G.I., Dept. of Per. & A.R., Notification No. 6 (2)-Pen. (A)/79, dated the 1st August, 1980. Provided that the increment was earned during the currency of the earned leave not exceeding one hundred and twenty days, or during the first one hundred and twenty days of earned leave where such leave was for more than one hundred and twenty days.] 2NOTE 5. - Omitted by G.I., Dept. of Per. & A.R., Notification No. 6 (2)-Pen. (A)/79, dated the 1st August, 1980. NOTE 6. - Pay drawn by a Government servant while on deputation to the Armed Forces of India shall be treated as emoluments. NOTE 7. - Pay drawn by a Government servant while on foreign service shall not be treated as emoluments, but the pay which he would have drawn under the Government had he not been on foreign service shall alone be treated as emoluments. 1/30/2019 CHAPTER http://persmin.nic.in/pension/rules/pencomp4.htm#Emoluments 2/14 3NOTE 8. - Where a pensioner who is re-employed in Government service elects in terms of clause (a) of sub-rule (1) of Rule 18 or clause (a) of sub-rule (1) of Rule 19 to retain his pension for earlier service and whose pay on re-employment has been reduced by an amount not exceeding his pension, the element of pension by which his pay is reduced shall be treated as emoluments. Footnote : 3. Inserted by G.I., M.F., Notification No. 2 (3)-E. V (A)/73, dated the 16th July, 1975 and takes effect from the 3rd May, 1974. 2NOTE 9. - Omitted by G.I., Dept. of Per. & A.R., Notification No. 6 (2)-Pen. (A)/79, dated the 1st August, 1980. 4NOTE 10. - When a Government servant has been transferred to an autonomous body consequent on the conversion of a Department of the Government into such a body and the Government servant so transferred opts to retain the pensionary benefits under the rules of the Government, the emoluments drawn under the autonomous body shall be treated as emoluments for the purpose of this rule. Footnote : 4. Inserted by G.I., M.F., Notification No. F. 2 (5)-E. V (A)/77, dated the 30th June, 1977 and takes effect from the 16th July, 1977.