Monday, June 18, 2018

Leave Policy in India

Numbers of leaves entitlement in a company depends upon state you are in. Every state has different leave entitlement and leave policies which should be seen before one defines leave policy of your company. Leave policy of a company cannot be less than that mentioned by the State’s shop and establishment act.

Earned Leave

This is a paid leave earned by employees during a year and availed in the subsequent year. If the number of earned leave is over, the day is considered as an unpaid leave and the day’s pay is cut from the salary. These leaves can also be en-cashed while leaving the company. The following are number of earned leaves according to laws:

Factory workers need to work minimum 240 days in the organization in a year to be eligible for earned leave. Adults get 1 day for every 20 days, and children, below the age of 15, get 1 day for every 15 days work in the previous year.Mine workers below the ground can avail 1 day for every 15 days work; and those working above the ground can avail 1 day for every 20 days work.Workers in a Bidi or Cigar factory get 1 day leave for every 20 days work in the previous year. If the worker is a child of below age 15, he gets 1 day off for every 15 days of work.People working in sales, and newspaper running company (which includes journalists) can avail one month earned leave for every 11 months of work.Domestic workers are also eligible for 15 days earned leave in a year.Casual Leave

This is another paid leave that although not earned, is entitled to employees only if prior permission is granted by the organization. If the employer does not grant permission and the employee nevertheless takes a leave, the day’s pay is cut from the salary. Usually every organization allows a certain number of casual leaves in a year, which is fixed by the company’s administration. Although, there is laws for certain types of workers:

Sales and newspaper employees (including journalists) are entitled 15 days of casual leave in a yearApprentices are entitled annually 12 days casual leaveSick/Medical Leave

Employers provide sick leaves to employees when they are ailing. Some organizations ask for a medical certificate to grant sick leave. Others don’t deem in necessary. If the employee has used up all his sick leaves, the company uses his earned leaves. Sick leaves can also be carried forward to the next year. The specifications are although determined by the company’s administration. Laws governing sick leaves for different types of employees are:

Apprentices are entitled for 15 days of sick leave in a year. This can be accumulated to a maximum of 40 days.Journalists and Newspaper employees can avail medical leave of one month for every 18 months of work. During the medical leave, the employees are paid half the day’s pay.Sales employees are entitled to medical leave similar to that of newspaper employees. They although mandatorily need to show a medical certificate for their absence.Maternity Leave

Female employees, as per law, are entitled to 3 months or 12 weeks of leave when she is pregnant. During this time, employers will have to pay their female employees normally.

Paternity Leave


Male employees who are soon to become fathers can avail upto 15 days of leave within 6 months of their wife’s date of delivery.
Apart from these, there are others paid, unpaid or half-paid leaves like Study Leave, Bereavement Leave and Leave for Voting. These although are left at the organization’s discretion.

Monday, June 11, 2018

Lost PAN Card – Reapplication Procedure





Lost PAN card or damaged PAN card is a common occurrence for many taxpayers in India. The Income Tax Department has provided a hassle-free and easy way for taxpayers to apply for a new PAN card in case of lost PAN card. In this article, we look at the procedure to apply for a new PAN card, in lieu of a lost PAN Card.

Lost PAN Card Application

​If a PAN card is lost an application for duplicate PAN card can be submitted using the Form for “Request for New PAN Card or/ and Changes or Correction in PAN Data” and a copy of FIR may be submitted along with the form. Submission of FIR is not mandatory, its optional only.
Follow the steps below to submit the lost PAN card application:
Step 1: You can reapply for a lost PAN card through the NSDL or UTI PAN Facilitation Centres or online through the website of NSDL or UTI.
  • NSDL Lost PAN Application
Step 2: In case of lost PAN card, complete the form with the old PAN provided at the beginning of the application. Do not submit application for new PAN card. It is illegal for a person to possess more than one PAN. Hence, submission of the application without the old PAN mentioned at the beginning of the form could lead to a new PAN being generated.Step 3: In case of any changes to the PAN, select the box on the left hand side of the form and update the information. In case of no changes, complete the form completely but do not select any box on left margin.
Step 4: Submit the documents required along with the application. For lost PAN card, proof of PAN must be submitted. Proof of PAN can be one of the following only:
  • Copy of PAN card; or
  • Copy of intimation letter issued by the Income Tax Department in lieu of PAN card intimating PAN.
  • In case one of the above proofs are not available, a copy of FIR (stating loss of PAN card) can be submitted.
If proof of PAN (as stated above) is not submitted, the application will be processed on a ‘good effort’ basis even without a copy of FIR. However if it is found that there are differences between the PAN or the data provided in the application with the Icome Tax Department database, the application may not be processed and the processing fee will be forfeited.
Step 5: Pay the PAN card processing fee. If the communication address of the taxpayer is within India, then the fee for processing new PAN application will be Rs.110. If the communication address of the taxpayer is outside of India, then the fee for processing PAN application will be Rs.1020.
Step 6: On confirmation of successful payment, a 15 digit unique acknowledgment will be generated. The applicant must save and print the acknowledgement.
Step 7: Sign the application and place a photo of the applicant along with signature or thumb impression in the place provided. Attach a copy of the old PAN card or intimation letter issued by IT Department or FIR.
Step 8: Send the completed application to NSDL or UTI. The address for NSDL is as follows:
  • Income Tax PAN Services Unit,
    NSDL e-Governance Infrastructure Limited,
    5th Floor, Mantri Sterling, Plot No. 341,
    Survey No. 997/8,Model Colony,
    Near Deep Bungalow Chowk, Pune – 411 016.

Forgot PAN

If the PAN card is lost and you do not remember your PAN, then before filing the lost PAN card application, use the “Know Your PAN” facility on the Income Tax Department website. Using “Know Your PAN”, by entering details like Name, Father’s Name and Date of Birth, you can find your PAN. 

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