Office of the Principal Accountant General (A&E)

Pension and gratuity of the employees retiring from the Government of West Bengal is regulated by the WBS (DCRB) Rules, 1971.

Head of Office of the Govt. employee is the authority to sanction all pensionary benefits. In case the Govt. employee himself is the head of office, his next higher authority will be the Pension Sanctioning Authority.

Pension is disbursed through Treasuries or authorised Banks acting as DDOs for State Government pensioners.

PSA code is allotted by the Accountant General office to the Pension Sanctioning Authority and must be mentioned in the Single Comprehensive Form (SCF).

• Through mobile SMS –

In order to get mobile updates, mobile number of the govt. employee/pensioner/family pensioner to which the SMS updates are to be sent, is required to be mentioned in the Single Comprehensive Form. SMS messages regarding pension case status is sent for 3 times, firstly when the case is received in AG Office and registered into our system, secondly when the case is taken up for further processing and lastly at time of dispatch of the case through postal system.

• Through website –

The pensioner can get to know the current status of his/her pension case by visiting the website of AG Bengal (https://agwb.cag.gov.in/pension/final payment cases). Thereafter, the details of the pension case can be viewed either by putting Application number or your registered mobile number and then entering the image captcha.

The present rate of minimum and maximum pension is Rs. 8500/- p.m. and Rs. 1,00,500/- p.m. respectively.

Superannuation Pension cases complete in all respect should be submitted 6 (six) months in advance from the date of retirement of the Government employee to the O/o the A.G. (A&E), W.B. along with all requisite enclosures.

The retiring Government employee should submit Formal Application for pension in the prescribed form i.e. Form No. 5 to the Head of Office(HOO)/Pension Sanctioning Authority (PSA) not less than one year in advance from the date of his/her date of retirement along with duly filled in
(a) Form C for commutation of pension (in duplicate),
(b) Nomination in prescribed form for payment of Life Time Arrear of Pension (LTA of Pension),
(c) Specimen signatures of the Govt. Servant (in four separate slips) duly attested,
(d) Attested Thumb impression (four copies)
(e) Attested passport size Joint photograph of the Govt. servant and his/her spouse (4 copies). In case of no spouse, four copies of single photograph of the Govt. servant,
(f) 3 separate sheets showing particulars of height and identification marks.
(g) Details of Family members including name, date of birth and relationship.
(h) Application (in Annexure ‘A’) for payment of pension through specified public sector banks within the Kolkata Municipal Corporation Area if the pensioner so desires.

(a) A Govt. employee retiring on or after 25/02/2009 and rendered a minimum qualifying service of 20 years is eligible for full pension, i.e. 50% of last basic pay drawn. For the Govt. employees, who at the time of retirement have rendered qualifying service of 10 years or more but less than 20 years, proportionate reduction shall be made while calculating the amount of pension.

(b) However, in respect of Govt. employee who retired prior to 25/02/2009 after rendering a minimum qualifying service of 33 years, pension shall be calculated at 50% of last basic pay drawn. For such Govt. employees who at the time of retirement have rendered qualifying service of 10 years or more but less than 33 years, the amount of pension will be proportionately reduced accordingly.

The last basic pay drawn by the Govt. employee is reckoned as emoluments for pension. However, Non- Practicing Allowance granted to Medical Officers is also included in emoluments. For the purpose of Retirement/ Death gratuity, Dearness Allowance admissible on the date of retirement/death is also included for computation of emoluments.

A Govt. servant, who retires after rendering at least 10 years of service is eligible for pension.

20 years of Qualifying Service is required for full pension.

The maximum ceiling for retiring/death gratuity is ₹ 12,00,000/- since 1-1-2016.

No, death gratuity is admissible even the length of service is less than one year.

If the nominee of death gratuity is a minor, then it shall be payable to the natural guardian of the said minor member. In case of absence of any natural guardian of such minor, death gratuity is payable to a person who obtains legal guardianship certificate from the court of law.

In such cases death gratuity is payable to the person/s in whose favour Succession Certificate in respect of gratuity in question has been granted by a Court of Law.

The Govt. servant can nominate in form I (available in his/her office), any or more persons from the following members of his/her family :-
i. Wife/husband
ii. Son including step son and adopted son.
iii. Unmarried and widow daughter including step daughter, adopted daughter.
iv. Brother below the age of 18 years and unmarried/widowed sister.
v. Father.
vi. Mother
If the Govt. servant has no family within the definition of WBS (DCRB) Rules, 1971 as mentioned above, he can nominate any person(s) in Form II (available in his/her office). This nomination will, however, stands invalid if the Govt. servant subsequently acquires family from the members of above mentioned list.

If there is no nomination or the nomination is invalid, the gratuity is payable to the members of the family of the deceased government employee in equal share.

Commutation is an option by which a pensioner can commute a portion of his/her pension (not exceeding 40% at present) for a lump sum at a specified rate.

At present a pensioner can opt to commute up to 40% of pension admissible at the time of retirement.

A government servant has to apply for commutation without medical examination in Form C to the Head of the Office either not less than one year in advance from the date of superannuation or within one year from the date of retirement.

The commuted portion of pension is restored after completion of 15 years from the date of retirement except in cases where amount commuted additionally on account of revision of pension on implementation of ROPA 2019.

When the pensioner desires to commute pension after one year from the date of retirement or the application for commutation of pension has not been received by the competent authority within one year from the date of retirement, he/she shall be eligible to commute a portion of his pension after medical examination.

When pension is revised due to change of pay on account of any ROPA, promotion etc., a portion of such increased pension may be commuted. Otherwise, no further commutation is allowed for revision of pension only.

No. Family Pension cannot be commuted.

Family pension will be payable from the date following the date of death of the Govt. servant to any of the following members in chronological order indicated below :-

1. Widow/Widower up to the date of death or remarriage whichever is earlier
2. Minor Son/unmarried daughter (including adopted sons/daughters) in order of birth upto 25 yrs of age.
3. Physically handicapped/Mentally retarded son/unmarried daughter for life.
4. Dependent unmarried/Divorced/widowed daughter beyond 25 years till marriage/remarriage.
5. Dependent Mother
6. Dependent Father.

When an employee/pensioner disappears leaving behind his family, family pension etc. may be granted to the family concerned, subject to fulfillment of the following conditions:-
i) Family must lodge a report with Police Station and obtain a report that the employee/pensioner has not been traced after all efforts have been made by the police ;
ii) An Indemnity Bond is to be furnished by the claimant to the effect that all payment received from Government shall be refunded to Government in the event of re-appearance of the missing employee/pensioner.
iii) The family concerned shall apply to the Head of Office of Government employee for grant of family pension etc. after one year from the date of his/her disappearance.
iv) The pension case is to be forwarded to the O/o the AG (A&E), W.B. by the Pension Sanctioning Authority (i.e. Head of the office of that office where the missing employee/pensioner worked last or retired before his/her disappearance) after obtaining sanction order of the Administrative Department of that office for the benefit.

Family pension is allowed for rendering service by the Govt. employee for less than ten years (even if less than one year) if the Govt. servant dies while in service, provided he/she was medically examined and found fit for Govt. service, or retires from Govt. service prior to 30/07/2007. But, if a Govt. servant retires on or after 30/07/2007 after rendering less than ten years of service, his family is not eligible for family pension after death of the retired Govt. servant.

No, dependent brother and sister are not eligible to get family pension.

Where the family pension is payable to twin children, it will be paid to such children in equal shares provided that when one such child ceases to be eligible his/her share shall revert to the other child and when both of them cease to be eligible the family pension shall be payable to the next eligible single child/twin children.

No, under extant rule family pension for civil employment under Govt. of West Bengal is not admissible in respect of the family pensioners who are in receipt of family pension for military service.

The existing ceiling on two family pensions admissible to the child/children of the deceased govt. employees is Rs. 32,760/- p.m. at the enhanced rate and Rs. 17,600/- p.m. at the normal rate.

When both husband and wife are Govt. employee, Family pension will be payable on death of either of them. Employment under Govt. does not debar a Govt. servant from drawing family pension. However, recipient of such family pension is not entitled to get dearness relief, Medical relief, interim relief during his/her employment.

Post-retrial spouse is also entitled to family pension, subject to fulfillment of certain conditions mentioned in the Govt. of West Bengal, Finance Department Memo. No. 1996-F (Pen) dt. 27.9.1991 read with Memo No. 1886-F (Pen) dt. 9.12.94.

A Gazetted Officer of Central Government or a State Government Officer belonging to Gr. 'A' service, other than Pension Sanctioning Authority (PSA)/Head of Office/Any other Officer of respective Department/Directorate/Offices at the regional level where from the Govt. Servant retired/died, is competent to issue Income certificate to the effect that she does not have an income of her own or has an income less than Rs 9000/-p.m.

The unmarried/divorced/widowed daughter is required to submit application for family pension to the Pension Sanctioning Authority along with the following documents :
i. Attested copy of Proof of identity, e.g., copy of Voter Identity Card, Ration Card, AADHAAR Card etc.
ii. Attested copy of the Death Certificate of her deceased father/mother.
iii. Attested copy of the Pension Payment Order of her father/mother
iv. Attested copy of the death certificate of the deceased husband in case of widowed daughter
v. Attested copy of the Divorce Certificate issued by the Court of Law in case of Divorced daughter
vi. An income certificate from a Gazetted Officer of Central Government or a State Government Officer belonging to Group A service (other than concerned PSA/Head of Office/any other officer of the respective Department/Directorate/Office from where the concerned employee retired/died-in-harness,
vii. Recent passport size photograph, specimen signature, Annexure 'A' (for drawal of pension through Public Sector Banks) and Descriptive Roll (4 copies each)
viii. An original affidavit made by the Claimant, before Ld. 1st Class Judicial Magistrate reg. Declaration for family pension.

In case the name of the Spouse has already been included in the PPO of the pensioner, he/she is required to appear before the disbursing authority and intimate the death information and apply along with specimen signature, photos, death certificate etc. to start family pension in his/her favour. If his/her name has not been endorsed in the PPO, he/she will have to contact with the Pension Sanctioning Authority, i.e. the office where his/her wife/husband served last for processing the pension case.

The widow, widower, minor child, dependent parents, handicapped child, unmarried/widowed/divorced daughter of a government employee is required to make formal application of pension in Annexure-II to the Head of Office where the deceased government employee last worked along with copy of the Death Certificate of the deceased employee, Specimen signature (in 3 separate slips), Photograph (4 copies) of the family pensioner, all duly attested. Nomination for payment of Life Time Arrears of Pension (LTA of Pension) and Application for drawal of pension through specified public sector banks (in Annexure A) or treasuries as the case may be are also required to be furnished along with the application for family pension.

Additional quantum of pension/family pension is the pension/family pension available to the old pensioners/family pensioners in addition to their basic pension/family pension on attaining 80 years of age and above at a prescribed rate.

Additional amount of pension is admissible only on service pension on attaining the age of 80 years and above, when the pensioner is in receipt of two pensions.

The additional quantum of pension/family pension commences from the month in which pensioner/family pensioner completes 80 years of age. For instance, if anyone completes 80 years on any day of August, then additional quantum of pension will commence from 1st August.

If date of birth of family pensioner is not already recorded in the PPO, any of the following documents are required to be furnished to the Pension Disbursing Authority –
(a) Certificate of School Final Examination or equivalent examination
(b) Certificate from any Govt. Doctor attached to Primary Health Centre/Block level Health Centre/Sub-divisional level Hospitals/District level Hospitals/Medical Colleges etc.
(c) Voter Identity Card
(d) PAN Card
(e) Aadhaar Card.

• From 80 years to less than 85 years 20% of the basic pension
• From 85 years to less than 90 years 30% of the basic pension.
• From 90 years to less than 95 years 40% of the basic pension.
• From 95 years to less than 100 years 50% of the basic pension.
• 100 years or more 100% of the basic pension.

Pension/family pension may be revised on different occasions viz. revision/up-gradation of pay scale.

Revised pension case is to be forwarded to AG office with Service Book and all relevant Forms as in the case of Original Pension.

Dearness relief is payable on basic pension before commutation, i.e. not on reduced pension.

Yes, the Pro-rata pension holders are entitled to Dearness Relief, Medical Allowance and Ex-gratia grant at the rates as granted by the Govt. of West Bengal for their pensioners/family pensioners from time to time, subject to the provisions laid down in
concerned memoranda.

No, ex-gratia grant/medical allowance would be allowed in respect of only one pension.

Pensioners, who has not opted for West Bengal Health Scheme after retirement are entitled to medical allowance of ₹ 500/- pm since 01/01/2020.

She/he may apply to the Govt. of West Bengal, Finance Department with medical certificate for granting permission to draw pension by affixing Left Thumb Impression (LTI).

Pensioner/family pensioner drawing pension in this State, guided under West Bengal Treasury Rules, is required to submit Life Certificate mandatorily in a prescribed format in the month of November each year by presenting himself before the Pension Disbursing Authority.
Besides, there is facility for submission Digital Life Certificate through Aadhaar authentication method or Face authentication by using a Smart phone.

If a pensioner is unable to appear in person due to bodily infirmity or illness, he/she may apply to the Finance Department with medical certificate to exempt him/her from personal appearance. Unless specifically exempted from personal appearance, the paying officer has to see that the pensioner appears once within the year.

Yes, Pension Disbursing Authority is responsible for deduction of Income Tax at source from taxable income arising out of amount of pension paid to the pensioner. However, office of the Accountant General (A & E) has no role in this regard.

The payment of pension is now permitted to be credited to a joint account operated by the pensioner with his/her spouse only (either by ‘Former or Survivor’ or ‘Either or Survivor’ basis) in whose favour an authorization exists in the Pension Payment Order.

Pension can be drawn from any Treasury in West Bengal including PAO New Delhi or from other state and also from specified Banks as selected by the Government, located within the Kolkata Municipal Corporation area.

In case of transfer of Pension Disbursing point, the pensioner is required to apply before his/her current Pension Disbursing Authority mentioning the desired place of transfer along with the original pensioners’ portion of Pension Payment Order.
Following steps are taken by the Pension Disbursing Authority for implementation of such transfer :-
 Transfer from one treasury to another treasury within same district or to another district within the State –
• On receipt of such application from the pensioner concerned, the current pension disbursing treasury will make necessary arrangement to transfer the disburser’s portion of the PPO along with last payment certificate and the month from which the Treasury Officer to whom the pension is transferred, will commence pension payment.
• Pensioner’s portion of the PPO along with the information indicated above will be handed over to the pensioner concerned.

 Transfer from one paying Bank to another or from one branch to another of the same Bank situated within the jurisdiction of the same treasury –
(a) Transfer from one paying Bank to another –
• The current disbursing Bank will close the account of the pensioner and forward the application for transfer to the treasury along with the last payment certificate.
• The Treasury Officer will make necessary arrangement to transfer the payment of pension to the bank as desired by the pensioner after keeping necessary notes in the relevant records.

(b) Transfer from one branch to another of the same bank situated within the jurisdiction of same treasury –
Necessary arrangement for transfer will be done by the bank itself under intimation to the treasury.
 Transfer from one bank to another within KMC area or to any treasury within the State –
• Current pension paying branch will do the needful to transfer both halves of PPO along with last payment certificate through the link branch to the Accountant General (A & E), West Bengal.
• Accountant General (A & E), West Bengal will transfer the PPO to the concerned link branch of the desired bank within the KMC area or to the Treasury of the district as the case may be.
• Concerned link branch or the treasury will make necessary arrangement to commence payment of pension from the desired branch under them.

 Transfer from one paying branch to another paying branch of the same bank within KMC area –
The current paying branch will send the disburser’s portion of the PPO along with last payment certificate to the link branch who in turn will make necessary arrangement to forward the same to the desired branch under intimation to Accountant General (A & E), West Bengal after keeping notes in the relevant records.
 Transfer from treasury to any Pension paying branch within KMC area –
• The Treasury Officer will forward both halves of PPO along with Last Payment Certificate to Accountant General’s office mentioning the bank and branch from where the pensioner desires to draw pension.
• Accountant General will send the PPO to the link branch of concerned bank mentioning the relevant information to enable the bank for commencement of pension.
• Link branch of bank will make necessary arrangement for payment of pension from the desired branch.

 Transfer of PPO from any bank/treasury to other State –
• The application for transfer along with both halves of PPO and last payment certificate will be forwarded to Accountant General by the treasury/link branch of bank under KMC area, as the case may be.
• Accountant General makes necessary arrangement to cancel the PPO and send an authority under Special Seal and Signature to the concerned Accountant General of other State mentioning all relevant information therein. Records of Accountant General’s office are accordingly updated.
• Accountant General of other state prepares PPO in respect of the pensioner on the basis of said Special Seal Authority received from this office and send the same to the concerned bank/treasury under their jurisdiction for commencement of pension from there.

 Transfer of pension from other State to State of West Bengal –
On receipt of Special Seal Authority from other state Accountants General office, both halves of PPO in respect of the pensioner are prepared by this office and send to the concerned treasury/bank under KMC area, as the case may be, from where the pensioner desires to draw pension in this state.

In case the PPO/FPPO is lost from the pensioner/family pensioner, the fact will immediately be diarized in the Police Station by him/her. Thereafter, he will submit an application for a duplicate PPO/FPPO to the concerned Treasury Officer in the district indicating the diary number for taking further action for preparation of the same.

When the pensioner/family pensioner draws pension through Bank within the Kolkata Municipal Corporation area, he/she will required to make a diary of the loss with police authority and furnish the application to the branch of the bank indicating the diary number who in turn will forward the application to the O/o the A.G.(A & E), WB through the link branch of the bank for preparation of duplicate PPO/FPPO.

An employee/pensioner/family pensioner can nominate one or more members of his/her family for LTA as follows :-
(i) Wife in case of male pensioners;
(ii) Husband in case of female pensioners;
(iii) Sons including stepsons and adopted sons;
(iv) Unmarried/widowed daughter including step and adopted daughter;
(v) Mother and
(vi) Father.
If the employee has no family, he/she can nominate any other person.

Future good conduct shall be an implied condition of every grant of pension. The pension sanctioning authority may, by order in writing, withhold or withdraw, either in full or in part, a pension or gratuity or both either permanently or for a specified period, if the pensioner is convicted of a serious crime or is found guilty of grave misconduct.

The Governor reserves to himself the right of withholding a pension or gratuity, or both, either in full or in part, or withdrawing a pension in full or in part, whether permanently or for a specified period, and of ordering recovery from a pension or gratuity of the whole or part of any pecuniary loss caused to the Government, if, in any departmental or judicial proceedings, the pensioner is found guilty of grave misconduct or negligence during the period of service, including service rendered upon re-employment after retirement.

Departmental proceeding can be instituted after retirement subject to following conditions:-
(a) Sanction of the Governor shall be obtained before instituting such proceedings;
(b) The proceedings shall not be made in respect of any event which took place more than 4 years before such institution;

Where any departmental or judicial proceeding is instituted against a Govt. employee and continued till his retirement, he shall be paid during the period commencing from the date of his retirement up to the date of conclusion of such proceeding and final orders are passed, a provisional pension not exceeding the maximum pension which would have been admissible on the basis of his qualifying service. However, no gratuity shall be paid.

Where any criminal proceeding involving moral turpitude are pending in a court of law against a Govt. employee and continued till his retirement, he shall be paid during the period commencing from the date of his retirement up to the date of conclusion of such proceeding and final orders are passed, an interim allowance not exceeding two-third of the pension which would have been admissible but for the criminal proceedings. However, no gratuity shall be paid till the conclusion of such case. Pension Sanctioning authority is required to obtain the admissibility report for pension from Accountant General office before sanctioning interim allowance.

In case the Govt. employee is convicted on a criminal charge involving moral turpitude he shall not be entitled to any pension; compassionate allowance may be granted subject to the same terms and conditions as laid down in Rule 12 of the WBS (DCRB) Rules, '71.

A Govt. employee who has retired compulsorily from service as a penalty may be granted by an authority competent to impose such penalty, pension at a rate not less than two-thirds and not more than full invalid pension admissible to him on the date of his compulsory retirement.