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NFIR
of IndianRailwaymen Federation National ROAD,NEWDELHI- 11O055 3, CHELMSFORD
#lifiilltconsress (lNruc) fndian Nationat
No. II/58/Partll
InternationalTransportWorkers'Federation(lTF)
13^rz0ts Dated:
The Secretary(E), RailwayBoard, New Delhi Dear Sir,
limit in thecaseof RunningStaffin Railways-reg. of IncomeTaxexemption Sub: Enhancement Ref:
(i) (ii) (iii)
NFIR's PNM item no.3912012. &0810512015. dated23l05l20l4 RailwayBoard's O.M.No.F(X)I-201412314 CBDT (TPL Division)'sO.M. No. of Revenue, Ministry of Finance,Department to RailwayBoard. addressed 14912112013 TPL dated23l07l20l5 .
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(addressedto the Railway Board by Departmentof On perusalof contentsof O.M. dated2310712015, Revenue, CBDT TPL Division),copy handedover to the NFIR duringthe PNM meetingheld on 8/9'"October 2015,Federation felt disappointed that the view of CBDT is unconvincingas the pointsraisedby the Federation in the PNM agendaItem No, 3912012have not beentaken into consideration.As a matterof fact, the CBDT has generalized demandseekingrevisionof tax exemptionto the specificcategory the issueignoringthe Federation's of RunningStaffof Railways. by the RailwayMinistry 2. Federption howeverre-iterates belowthe key pointsfor makingproperreference to the MoF/CBDT:.
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that the In para 1507of IREC-VoIII (sixth Edition 1g87D"dReprintEdition2005),it hasbeenstipulated with performance connected of duty directly RunningAllowance is grantedto the Running Staff for the allowance"or "allowancein lieu of kilometerage" chargeof moving trainsand includes"kilometerage andis paidon the kilometerage basis. The argumentof CBDT that the exemptionlimit was raisedfrom Rs. 6000 to 10,000p.m. which takes workingin the differenttransportsectorincludingRailway requirement of employees careof progressive employeesis not relevantas the revisionof exemptionsoughtpertainsto RunningStaff. Federation's allowanceof RunningStaff on IndianRailwayshavebedn demandis that whenthe ratesof kilometerage enhanced on DA reaching50Yoofpay w.e.f. 0ll01l20ll and againon reaching100%as on0ll01l20l4, retrospectively as thereis T.A. needsto be enhanced the exemptionlimit of lncomeTax conespondingly present Rs. 10,000/-is exempte$amount of Therefore,the componentin the kilometerage.amount. grosslyinsufficientparticularlyin the contextof upwardrevisionof the rateS'T.Awhich arenot taxable. The CBDT's view that moderationof tax ratesby way of increasein thJ basicexemptionlimits and wideningof tax slabshasraisedeveryindividual'sexemptionlimit is not relevantto the issueraisedby NFIR seekingrevisionof exemptionlimit in the caseof Runningstaffin Railways.
NFIR, therefore,,.iu.rt, the Railway Board to write back to MoF/CBDT duly highlightingthat and urging towardsout of pocketexpenses" "kilometerage amountpaidto Runningstaff includesT,A. component Rs. 10,000/Rs. 20,000/-, to for approvalfor upwardrevisionof tax exemptionlimit from the existing
., .^r1.-
Yoursfaithfultn
(Dr. M. Ragilavaiah)
.GeneralSecretary
actionplease. Copy to the Advisor (Finance),Railway Board,New Delhi for informationand necessary Copy to the GeneralSecretaries of ZonalUnions ofNFIR. MediaCentreNFIR. (PNM). FileNo.3912012 11. FiICNO.IVAIFIR/VIIh CPC/IVIAiN/PArt F ile lrln
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