Under All India Services (Death-Cum-Retirement Benefits) Rules, 1958
“Emoluments” means the basic pay, as defined in clause (aa) of rule 2 of the Indian Administrative Service (Pay) Rules, 2007 and other similar rules made for Indian Police Service or Indian Forest Service, as the case may be, that a member of the service was receiving before his retirement or, as the case may be, his death;
(w.e.f. 1st January, 2006) “Emoluments” for the purpose of calculation of retirement or death gratuity, means the basic pay and Dearness Allowance that a member of the service was receiving on the date of his retirement or as the case may be, his death:
Provided that the pension and death-cum-retirement gratuity of those who have elected to continue to draw pay in the pre-revised scale of pay in terms of Indian Administrative Service (Pay) Rules, 2007 (pre-revised) and other similar rules made for Indian Police Service or Indian Forest Services, as the case may be, and have retired from the pre-revised scale of pay on or after the 1st January, 2006, shall be regulated as follows:
(i) “Emoluments” shall also include Dearness Pay and Dearness Allowance upto average AICPI 536 (Base year 1982-100).
(ii) Pension as calculated at 50% of emoluments or average emoluments, whichever is more beneficial to the employee.
(iii) Death-cum-retirement gratuity shall be admissible with reference to emoluments at (i) above plus dearness allowance, under the order in force immediately before coming into effect of the All India Services (Death-Cum-Retirement Benefits) Amendment, Rules, 2013. The maximum amount of gratuity shall not exceed Rs.3,50,000 in terms of Department of Pension and Pensioners’ Welfare Office Memorandum No. 45/86/97-P&PW(A)(Part.I) dated 27-10-1997.
(iv) Commutation of pension shall be admissible in accordance with the orders in force immediately before coming into effect of the All India Services (Death-Cum-Retirement Benefits) Amendment, Rules, 2013.
(v) Family pension shall be allowed in accordance with orders applicable prior to the All India Services (Death-Cum-Retirement Benefits) Amendment, Rules, 2013 and shall be calculated with reference to basic pay in the pre-revised scale and the family pension so calculated, dearness relief upto average AICPI 536 (Base year 1982 – 100) at the rate contained in the Department of Pension and Pensioners’ Welfare O.M. No. 42/2/2006-P&PW (G), dated 5th April, 2006 shall be included and the amount so arrived at will be regarded as the family pension for regulating payment of dearness relief beyond average AICPI 536.
Provided further that for the purpose of computing average emoluments in the case of member of service who have opted for fixation of pay in the revised pay band and retire within ten months from the date of coming over to the revised pay band, basic pay for ten months period preceding retirement shall be calculated by taking into account pay as follows:
(A) For the period during which pay is drawn in revised Pay Structure – Pay drawn in the prescribed pay band plus the applicable grade pay or the pay in the pay scale in the case of HAG+ and above.
(B) For the remaining period during which pay is drawn in pre-revised scale of pay –
(i) basic pay plus dearness pay and actual Dearness Allowance appropriate to the basic pay at the rates in force as on 1st January, 2006 drawn during the relevant period;
(ii) notional increase of the basic pay by applying the fitment benefit of 40% on the basic pay in the pre-revised pay scale’;