TIME BOUND

No. A-6201 1/10/2023-D(Estt.I/Gp.1)

Government of India
Ministry of Defence

Room No.318, B-Wing, Sena Bhawan

New Delhi, Dated 27" March, 2023

OFFICE MEMORANDUM

Subject: Coverage under Central Civil Services (Pensions) Rules in place of

National Pension System, of those Central Government employees
who were recruited against the posts/vacancies advertised/notified
for recruitment, on or before 22.12.2003 — exercise of option
regarding.

The undersigned is directed to refer to the Department of Pension and

Pensioners’ Welfare (DoP&PW) OM No. 57/05/2021-P&PVV(B) dated 03.03.2023 (copy
enclosed) on the above subject and to say that the officers/officials of Ministry of
Defence(Sect.) who are eligible to exercise the option in accordance with the conditions
mentioned in the said OM may submit their request regarding exercise of option to their
Concerned Administrative Section latest by 31.08.2023.

2. This issues with the approval of Competent Authority.

Encl. as above
ors
eT at) 28
(Sunil Kumar Adlakha)
Under Secretary to the Government of India
Tele: 23012846

To

All officers/officials of MoD(Sect.) - through Ministry of Defence’s website and

e-Office

opy to

1 DDP(Coord)
2 DAD(Coord)/MoD(Fin)
3 D(Q&C) For necessary action in respect of employees under
4 D(Works-ll) their Administrative Control
5 DMA(Estt.)
6 D(BRO)
yon
D(IT) - For uploading it on the MoD’s website and e-office
 No. 57/05/2021-P&PW(B)
Government of India
Ministry of Personnel, Public Grievances and
Pensions
Department of Pension and Pensioners Welf
are

Lok Nayak Bhawan, Khan Market,

New Delhi, the 03 March , 2023

OFFICE MEMORANDUM
Subject: Coverage under Central Civil Serv
ices (Pension) Rules, in place of National
Pension System, of those Central Government
employees who were recruited against
the posts/vacancies advertised /notified for recr
uitment, on or before 22.12.2003.

The undersigned is directed to say that cons

equent on introduction of National
Pension System (NPS) vide Ministry of Finan
ce (Department of Economic Affairs)
Notification No. 5/7/2003-ECB & PR dated 22.12
.2003, all Government servants appointed
on or after 01.01.2004 to the posts in the Central Gove
rnment service (except armed forces)
are mandatorily cove
red under the said scheme. The Central Civil Servi
1972 and other connected rules were also amended ces (Pension) Rules,
vide Notification dated 30.12.2003 and,
after the said amendment, those rules are not applicable to
the Government servants
appointed to Government service after 31,12.2003
.
2. Subsequently, Department of Pension and Pensi
oners’ Welfare in consultation with
the Department of Personnel & Training, Departme
nt of Expenditure and Department of
Legal Affairs in the light of the various representa
tions/references and decisions of Hon’ble
Courts, issued instructions vide OM No. 57/04/20
19-P&PW(B) dated 17.02.2020 giving one
time option to Central Government employees who
were declared successful for recruitment
in the results declared on or before 31.12.2003
against vacancies which occurred before
01.01.2004 and were covered under the National
Pension System on Joining service on or
after 01.01.2004, to be covered under the CCS(
Pension) Rules, 1972 ( now 2021). There
was fixed time schedule for different activities under
the aforesaid OM dated 17.02.2020.
3. Representations have been received in this Department
from the Government servants
appointed on or after 01.01 .2004 requesting for extending the benefit of the
under Central Civil Services (Pension) Rules, 1972 pension scheme
(now 2021) on the ground that their
appointment was made against the posts/vacancies adver
tised/notified for recruitment prior
to notification for National Pension System, referring
to court judgments of various Hon’ble
High Courts and Hon’ble Central Administrative Tribu
nals allowing such benefits to
applicants.

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4. The matter has been examined in consultation with the Department of Financial
Services, Department of Personnel & Training, Department of Expenditure and Department
of Legal Affairs in the light of the various representations/references and decisions of the
Courts in this regard. It_has now been decided that, in all cases where the Central
Government civil employee has been appointed against_a post or vacancy which was
advertised/notified for recruitment/appointment, prior to the date of notification for
National Pension System i.e. 22.12.2003 and is covered under the National Pension System
on joining service on or after 01.01.2004, may be given a one-time option to be covered
under the CCS(Pension) Rules, 1972 (now 2021), This option may be exercised by the
concerned Government servants latest by 31.08.2023.

5. Those Government servants who are eligible to exercise option in accordance with
para-4 above, but who do not exercise this option by the stipulated date, shall continue to be
covered by the National Pension System.

6. The option once exercised shall be final.

7. The matter regarding coverage under the CCS (Pension) Rules, 1972 (now 2021),
based on the option exercised by the Government servant, shall be placed before
the
Appointing Authority of the posts for which such option is being exercised for consideration,
in accordance with these instructions. In case the Government servant fulfills the conditio
ns
for coverage under the CCS (Pension) Rules, 1972 (now 2021), in accordance with these
instructions, necessary order in this regard shall be issued latest by 31° October, 2023.
The NPS account of such Government servants shall, consequently, be closed w.e.f.
31 December, 2023.

8. The Government servants who exercise option to switch over to the pension scheme
under CCS (Pension) Rules, 1972 (now 2021), shall be required to subscribe to the General
Provident Fund (GPF). Regarding accountal of the corpus in the NPS account of the
Government servant, Controller General of Accounts (CGA) has furnished the following
clarification vide letter No. 1(7)(2)/2010/cla./TA III/390 dated 14.11.2019 & ID. Note No.
TA-3-6/3/2020-TA-III/cs-4308/450 dated 23.12.2022:

i. Adjustment of Employees’ contribution in Accounts: Amount may be

credited to
individual’s GPF account and the account may be recasted permitting up-to-d
ate
interest (Authority-FR-16 &Rule 11 of GPF Rules).
ii, Adjustment of Government contribution under NPS in Accounts:
To be
accounted for as (-) Dr. to object head 70 - Deduct Recoveries under
Major Head
2071 - Pension and other Retirement benefit - Minor Head 911- Deduct
Recoveries
of over payment (GAR 35 and para 3.10 of List of Major and Minor
Heads of
Accounts).

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 iii. Adjustment of increased value of subscription on account of appreciation of
investments — May be accounted for by crediting the amount to Govt. account under
M.H. 0071- Contribution towards Pension and Other Retirements Benefits 800-
Other Receipts (Note under the above Head in LMMHA).

9. All_Ministries/Departments are requested to give wide publicity to these orders

without fail. The cases of those Government servants who fulfill the conditions mentioned in
this O.M. and who exercise option to switch over to the pension scheme under CCS
(Pension) Rules, 1972 (now 2021) may be settled by the administrative
Ministries/Departments in accordance with these orders.

10. This issues in consultation with Ministry of Finance, Department of Expenditure vide
ID Note No. 1(7)EV/2019 dated 05.12.2022 & 07.02.2023 and in consultation with
Controller General of Accounts vide their LD. Note No. TA-3-6/3/2020-TA-III/cs-4308/450
dated 23.12.2022.

il. In so far as the persons serving in the Indian Audit and Accounts Department
are
concerned, these orders are issued in consultation with Comptroller and Auditor
General of
India, as mandated under Article 148(5) of the Constitution of India.
12. Hindi version will follow.

i
O03. 03,2025
(Sanjiv Narain Mathur)
Additional Secretary to Government of India

To,

1. All Central Government Ministries /Departments.

2. Department of Expenditure, Ministry of Finance, North Block,
New Delhi.
3. C&AG, Bahadur Shah Zafar Marg, New Delhi.
4. Ministry of Railways, Railway Board, for information,
New Delhi.
5. Department of Personnel and Training, North Block
, New Delhi.
6. Department of Financial Services, Jeevan Deep Building, Parliament Street,
New Delhi.
7. AD (OL) for Hindi version.
8. NIC for uploading on Department’s website.

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