{Provident Fund} GPF subscription New rule of West Bengal employees/GPF এ টাকা জমানোর নতুন নিয়ম ইপিএফ

Notification on New rule of GPF(General Provident Fund) for West Bengal Teacher and govt employees 

Notification টির সম্পুর্ন তথ্য বাংলায় অনুবাদ শেষে দেওয়া হয়েছে পড়ে নিন।

Government of West Bengal Finance Department Group-J

Memo No: 027-F (J) WB

MEMORANDUM

Date: 04/05/2023

Subject:- Ceiling of Rs. 5 Lakh on subscription in General Provident Fund (West Bengal Services) in a financial year.

Consequent upon the issue of F.No.3/6/2021-P&PW(F) dated 11.10.2022 & F No.3/13/2022- P&PW(F)(8353) dated 02.11.2022,Government of India, Ministry of Personnel, PG & Pensions, Department of Pension & Pensioners' Welfare, the undersigned is directed to say that in accordance with the General Provident Fund(West Bengal Services) Rules, 1963 the amount of subscription to the GPF in respect of a subscriber, shall not be less than 6% of the emoluments and not more than total emoluments of the subscriber. However, there was no ceiling on the total amount of subscription of a subscriber into his GPF account in a financial year. 2. The undersigned is also directed to say that the sum of the monthly subscription by a subscriber

under the GPF during a financial year together with the amount of arrear subscriptions deposited in

that financial year shall not exceed the threshold limit (at present Rupees Five Lakh) referred to in

sub clause (i) of clause (c) of the Explanation below sub rule(2) of the rule 9D of the Income Tax

Rules, 1962 as inserted vide Notification No. G.S.R. 604(E) dated 31.08.2021 of Ministry of Finance,

Department of Revenue (Central Board of Direct Taxes).

3. Keeping in view the difficulties being faced by the Departments owing to the limiting the

maximum annual GPF subscription the matter has been examined and the following further

instructions are issued in this regard:

a) in the case of those subscribers whose GPF subscription during the financial year 2023-24 has already exceeded the threshold limit of Rs.5 Lakh, no further deduction of GPF subscription may be made from their salary in the current financial year (2023-24) in those

cases, the provision regarding minimum monthly subscription of 6% of the emoluments shall

be deemed to have been relaxed.

b) In the case of those subscribers, whose GPF subscription during the current financial year 2023-24 and onwards has not yet reached /exceeded the threshold limit of Rs.5Lakh, further deductions towards GPF subscriptions during the current financial year may be phased out in such a manner that the total subscription during the current financial year does not exceed Rs. 5 Lakh. In cases where the total contribution is likely to exceed Rs. 5 Lakh even with minimum monthly subscription of 6% of the emoluments, deduction of GPF subscription from the salary may be stopped as soon as the total contribution in the same financial year reaches Rs. 5 Lakh. In such cases also, the provision regarding minimum monthly subscription of 6% of the

emoluments shall be deemed to have been relaxed. 4. An order for AIS officers under the administrative control of P&AR Department Government of West Bengal towards maintaining the ceiling of GPF in terms of aforesaid Income Tax Rules, 1962 has been issued vide an order no.2030(2)- PAR(IAS)/1A-17/2022 dated 13.12.2022. 5. All Departments/Directorates/Offices of the District Magistrates are requested to bring the above instructions to the notice of all concerned for compliance.

6. Formal amendment to General Provident Fund (West Bengal Services) Rules, 1963 will be made in due course 

7) The above decision shall take immediate effect 8) This order issues with the approval of the competent authority of this Department.

Deputy secretary

Govt of West Bengal 

 GPF subscription এর নতুন rules published করা হলো (Memo No. 027-f(j) WB, Dated- 04.05.2023)

 GPF subscription এর already একটি নিয়ম আছে যে, GPF subscription হবে always emolument (Basic Pay+DA) এর minimum 6% আর maximum emolument এর 100% অর্থাৎ পুরো emolument অর্থাৎ আপনার বর্তমান basic pay+DA নিয়ে যতটা amount হবে।

 কিন্তু GPF rules এ total amount এর কোনো celling ছিল না অর্থাৎ কোনো financial year এ সর্বোচ্চ কতো টাকা GPF account এ জমা করা যাবে তা নিয়ে কোনো rules ছিল না যা এই order এর মাধ্যমে বলা হয়েছে।

 কোনো financial year এর GPF subscription এর total amount যেন 5 লাখের বেশি না হয়।

যে সব subscribers দের GPF subscription এর total amount 2023-24 financial year এ 5 লাখ পেরিয়ে গেছে তাদের salary থেকে এই financial year এ আর GPF deduct করার দরকার নেই। ওনাদের ক্ষেত্রে GPF এর minimum subscription rules এর নিয়মটি applicable হবে না।

 যে সব subscribers দের GPF subscription এর total amount 2023-24 financial year এ 5 লাখ পেরোতে যাচ্ছে  তাদের salary থেকে এই financial year এ GPF deduct এমনভাবে করতে হবে যাতে total amount এর celling অতিক্রম না করে যায়। ওনাদের ক্ষেত্রেও GPF এর minimum subscription rules এর নিয়মটি applicable হবে না।

 আর যেসব subscribers দের GPF subscription Minimum 6% হলেও যদি দেখা যায় যে total amount 2023-24 financial year এ 5 লাখ পেরিয়ে যাবে তাদের salary থেকে এই financial year এ GPF subscription stop করে দিতে হবে যাতে total amount এর celling অতিক্রম না করে যায়। ওনাদের ক্ষেত্রেও GPF এর minimum subscription rules এর নিয়মটি applicable হবে না।