INCOME TAX PENSIONERS FEDERATION

A/2/95 Rajouri Garden,

New Delhi. 110027

Website: itpfchq.blogspot.com.

E mail. Address. itpfchq@gmail.com

Dated: 23.2.2017.

Dear Comrades,

The 2^nd Annual convention of the Baroda Unit of the Income tax Pensioners Association was held at Baroda on 19^th December, 2017.  The function was organized at a specially erected Pandal at the I.T. Premises. Besides the members of ITPA Baroda Unit some active workers of ITEF also took part in the function. The open session was presided over by Com. Umesh Mehta and Com. P.M.Shukla. the welcome address was delivered by Com. J.N.Patel, Secretary of the Unit. The Chief Guest was Shri. R.K. Jain Chief CIT Baroda, who inaugurated the session.

Com.KKN Kutty Secretary General ITEF addressed the gathering. Those who greeted the convention included Com. K.R. Jadeja, President ITGOA Gujarath.  Com. K. Sivakumar, Joint Secretary ITGOA, Com. Deepak Bhat, President ITEF Gujarath Unit. Com. Ganesh Joshi Addl Secretary ITEF Gujarath Circle. Com. Shukla proposed the vote of thanks.     Com. Umesh Mehta in his Presidential address requested all to co-operate to ensure that all IT Pensioners become members of the unit. Com. P.V. Ramachandran, vice president ITPF and com. C.M. Badola, Finance Secretary were also present on the occasion. The function was followed by a dinner hosted by the ITPA Baroda Unit.

We have been informed by the Mumbai Unit that the full fledged General Body meeting of the said Unit will be held at Mumbai on 22^nd March, 2017.  The drafted constitution of the Unit would be subjected to discussion at the meeting and with modification on the basis of the suggestions would be accepted.  The  2^nd General Body meeting of the Income-tax Pensioners Association, Tamilnadu is scheduled to be held in the month of April, 2017.  The Committee has circulated the revised bye laws and constitution to suit to the requirements of the Registrar of Societies of that state. As mentioned in our earlier circular letter, the Tamilnadu Unit has evolved a faster and better communicative system amongst their members.  The same is under trial.   On its becoming successful, we shall share the modus operandi to all units. 

The Circular letter issued by the NCCPA is enclosed.   This gives details of the proceedings of the meetings the Staff Side JCM had with the Sub committee.III of the NPS Committee.

The sub-Committee of the National Secretariat will meet by the end of March, 2017.  We are in the process of consulting the committee members for the exact date.   The Committee will discuss the probable venue and date for the next full fledged meeting of the National Secretariat.  If any of the units is willing to host the meeting, they may kindly inform us before the sub committee meets.

With greetings,

Yours fraternally,

K.K.N.Kutty

Secretary General

Copy of  NCCPA circular letter dated 20^th Feb. 2017.

Dear Comrade,

On 10^th February 2017, the Sub Committee 3 met the Staff Side JCM. As you are aware, the Government had set up a committee to streamline the NPS on the recommendations of the 7^th  CPC. On a plain reading of the 7^th CPC comments on NPS. It would be evident that the commission wanted the Govt to go into various grievances/ complaints raised by the stake-holders. The Commission had pointedly referred to the pension(Contributory) System prevalent in various other countries and the need for a minimum guarantee on the investments. The Staff Side had therefore nursed the hope that though the contributory system may not be scrapped the Govt. might bring about necessary changes so that the subscribers would be able to have a minimum guaranteed pension. In fact the official side had assured  the S/s in an earlier meeting that the benefit of annuity would not be less than the earlier defined pension benefit.. In other words they had expressed that the annuity would be more than 50% of the last Pay drawn. The Parliamentary Committee, which considered the PFRDA bill had opined that the subscribers must be provided with such a guarantee. The committee was headed by Shri. Yeswant Sinha , former Finance Minister and BJP MP. The UPA II Govt. rejected this demand while passing the Bill for which BJP voted in favour. Despite all these happenings one    still  nurses the  hope. That is what optimism is all about.

In the first meeting of the committee chaired   by the secondary Pension, Staff Side was given an opportunity along with many others to present their case. There had been many who had gate crashed into that meeting, mostly the Associations representing all India and organised Group A services. Every one of the spoke and spoke elaborately of the various facets and defects of the Scheme, but not suggesting   any  remedial  measures. To a specific quarry, the spokesperson of the Finance Ministry categorically stated that no guaranteed minimum pension could be stipulated and quoted the provisions to that effect in the Act itself. In our last circular we had enclosed the copy of the submissionsmade by the Staff Side.  During the deliberations of the Sub Committee 3 also Staff side has presented its views on various queries raised by the official side. A copy of the Staff Side letter is enclosed. The official side has made it categorically clear  that it was not in their province to make any changes in the basic features of NPS and therefore no guaranteed pension or  annuity  could be offered.

The significant feature of the discussion was as to how to import the punitive provisions of the CCS(pension) Rules 1972, when an individual employee is proceeded against under the CCS(CCA) Rules. The Staff Side has categorically and emphatically pointed out that the contributory Pension Scheme is a financial transaction   between the employer and  the employee and the money so collected stands  transferred to the investment company, with clear  instructions on the pattern of  investment.  In that situation, it would not be possible for any party to amend or rescind any of the instructions issued to the investment company or withhold the proceeds thereof.  The sub-committee will now make over its report in all probability without giving any cognizance of the staff side view as they have done in the case of Option No. 1

As we had indicated in our earlier communication, in the case of option No. 1 which has been rejected by the pension Department stating the most untenable argument of infeasibility, we are left with no option but to knock at the doors of courts. As a preliminary measure we must now collect the names of those persons who would stand to benefit if option No.1 is implemented. Before we decide to file the  Secretariat of NCCPA will discuss the matter and will take appropriate decision.

In the meantime as you are aware the CGEs under the banner of Confederation will be on Strike on 16.03.2017 inter alia  raising  the issue of Option No.1 and NPS. We must express our solidarity and support to the striking workers. We may suggest that in all state capitals the affiliates of NCCPA may jointly organise demonstrate in front of an identified Central Government office by wearing badges with the following inscription on it.

Allow Option 1. For Pension Fixation

Exclude CGEs from NPS

With greetings,

Yours fraternally,

K.K.N.Kutty

Secretary General.

Copy of letter from the Secretary staff Side to the Chairman, Sub-Committee III of NPS Committee.

No.NC-JCM-2016/Pension (NPS)                dated 10^th Feb. , 2017

The Chairman,

Sub-Committee III on NPS

Dept of Pension & Pensioners’ Welfare

3^rd Floor, Lok Nayak Bhawan, Khan Market,

New Delhi

Dear Sir,

Thank you very much for your letter No 57/2016-P&PW(B) dated 31^st January 2017 and the decision to reschedule the meeting at our request.

We find from your letter cited that the Committee set up by the Government to streamline the NPS has delegated the task to different Sub-Committees and we are before the Sub-Committee No III. Since the identified task of each subcommittee is not made known, nor even as to how such many sub committees are set up, we may not be able to make a comprehensive presentation on NPS. On 20^th January 2017, we had made a written presentation of our views in the matter. We attach the said letter to this communication and reiterate the views conveyed therein. 

1.            The entire Central and State Govt Employees of the Country must be excluded                from the purview of the NPS and consequently of PFRDA Act for the elaborate reasons mentioned in our Memorandum to 7 CPC.  The National Pension               Scheme which is based on defined mandatory contribution from the employees was introduced without causing any consultation with the employees organizations in the JCM forum and amounts to unilateral and arbitrary                 withdrawal of an existing benefit, which is clearly impermissible.  We give hereunder our comments on each of the issues raised in the letter  cited.

2.            Without compromising on the above position,. We request that benefits defined under the CCS (Pension) Rules, 1972 as amended on date must be the pension and other entitlements in the case of all Central And State Govt. employees. In other words, every employee who retires after completion of 20 years of service must be given -

Pension @50% of the last pay drawn or average emoluments of the last              10months whichever is beneficial to the employee along with the appropriate Dearness Relief, subject to the minimum pension under the Rules as is amended from time to time.

On his death as Pensioner, family members shall be entitled to family Pension, subject to the specified minimum amount of family pension,          stipulated by the Government from time to time along with appropriate Dearness Relief. Besides, all persons on retirement will be entitled to Gratuity as specified under extant Rules.

(A)          Framing of rules on service matters of NPS employees including the following:

(i)           Provision of an option for entitlements under old pension scheme on death,   disability or invalidation during service

There cannot be a provision for option. The stipulation of pensionary benefit afforded under the extant rules / CCS(Pension) Rules be extended to them. The provisional pension benefit orders issued by the Govt. is to be continued or made permanent.

Family for the purpose of payment of annuity

Family definition must be as is provided for the present CCS (Pension) Rules

(iii)         Contribution during suspension, extra ordinary leave (i.e. leave without           pay),      unauthorized absence

Contribution during suspension : 10% of the subsistence allowance and Govt. contributes 10% of the entitled full salary

Extra Ordinary leave – No contribution

Unauthorized absence – No contribution

iv)           Entitlements/deductions on dismissal / removal during service

Entitlement/deduction on dismissal/removal during service – Return of the Contributions made by the official and the Govt on his behalf. If he purchases an annuity by investing the funds so received,  the said annuity must not be in any case less than 1/3^rd of the last  pay drawn by the dismissed/removed official.

(v)          Withholding of NPS funds due to departmental / judicial proceedings pending at           the time of retirement.

Neither the Pension fund be withheld nor the entitled defined benefit pension. In other words, pension must be delinked from any disciplinary proceedings.

(vi)         Departmental proceedings after retirement for the alleged misconduct during                service

It must not have any bearing on the Pension entitlements of an official who is subscriber to NPS

(vii)        Withholding of annuity on account of future misconduct

Does not deserve any comment

(viii)      Voluntary retirement of NPS employees

Voluntary retirement is presently afforded after 20 years of service. Therefore, the official will be entitled for full pension

(ix)         Commercial employment of  NPS employees after retirement.

Must not have any bearing on pension entitlement.

B.            Provision of GPF for the NPS employees

May be provided as a voluntary option to all officials.

Thanking You,

                 Yours faithfully,

(Shiva Gopal Mishra)

Secretary

Dear Comrades, Published hereunder is the draft copy of the bye laws and constitution of the Tamilnadu I.T. Pensioners association. Kindly go through the same and send your suggestions for amendments in the format given hereunder.

TAMIL NADU INCOME TAX PENSIONERS ASSOCIATION

MEMORANDUM OF ASSOCIATION

1	Name of the Society	:	TAMIL NADU INCOME TAX PENSIONERS ASSOCIATION
2	Address of the Society	:	121, Mahathma Gandhi Road, Nungambakkam, Chennai-600 034
3	Jurisdiction of the Society	:	Tamil Nadu & Pondicherry
4	Members of the Society	:	Retired officials of Income-tax department residing in Tamil Nadu & Pondicherry.
5	Date of Formation	:	@@
6.	Registration District	:	District Registrar, Chennai (Central)

7.    OBJECTS OF THE ASSOCIATION :

a.    To strive for the all round interests and welfare of the members of the Association.

b.    To interact with various Govt. Departments / Agencies in the matter of settlement of Pensions, Dearness relief, Health schemes and any Other benefits due to the members.

c.    To take up the problems of the members as well as the members of the family of the deceased members to the attention of the concerned officers and department for settlement.

d.    To guide the members about their basic legal rights.

e.    To arrange seminars and conferences to the benefit of members by enlightening them on their rights and duties.

f.     To secure legal opinion and legal aid to the members.

g.    To provide temporary help to the family of the members in the event of death by accident or otherwise of such member.

h.    To promote amongst the members ideals such as camaraderie, equity, brotherhood, co-existence and fellow feeling.

i.      To arrange free health-care camps.

j.      To arrange cultural programmes and sports events.

k.    To guide the members in their vocation.

l.      To ensure activities and benefits to all the members of the Association irrespective of their religion, caste or creed and subject to the bye-laws of the Association.

m.  To provide any other service, which the General body may decide from time to time.

n.    The Association may join hands with other Associations having similar objects in arranging programs to fulfill its objects.

We the undersigned are, in pursuance of this Memorandum of Association desirous of forming a society namely Tamil Nadu Income Tax Pensioners Association under the Tamil Nadu Societies Registration Act, 1975, hereinafter referred to as The Act.

The Secretary is authorized to present this memorandum and the bye-laws to the Registering Authority for Registration.

Sl. No.	Name	Address	Date of Birth	Occupation	Signature	Designation in the Association
1
2
3
4
5
6
7

SECRETARY

TAMIL NADU INCOME TAX PENSIONERS ASSOCIATION

BYE-LAWS

1	Name of the Society	:	Tamil Nadu Income Tax Pensioners Association
2	Address of the Association	:	121,Mahathma Gandhi Road, Nungambakkam, Chennai-600034
3	Date of formation	:	@@
4	Registrar	:	The District Registrar, Chennai Central
5	Working hours	:	11:00 AM  to  04:00 PM on all working days except Saturdays, Sundays and Government Holidays.
6	Jurisdiction of the Association	:	Tamil Nadu & Pondicherry
7	Members of the Association	:	Retired officials of Income-tax Department residing in Tamil Nadu & Pondicherry.

8.    OBJECTS OF THE ASSOCIATION :

1. To strive for the all round interests and welfare of the members of the Association.
2. To interact with various Govt. Departments / Agencies in the matter of settlement of Pensions, Dearness relief, Health schemes and any Other benefits due to the members.
3. To take up the problems of the members as well as the members of the family of the deceased members to the attention of the concerned officers and department for settlement.
4. To guide the members about their basic legal rights.
5. To arrange seminars and conferences to the benefit of members by enlightening them on their rights and duties.
6. To secure legal opinion and legal aid to the members.
7. To provide temporary help to the family of the members in the event of death by accident or otherwise of such member.
8. To promote amongst the members ideals such as camaraderie, equity, brotherhood, co-existence and fellow feeling.
9. To arrange free health-care camps.
10. To arrange cultural programmes and sports events.
11. To guide the members in their vocation.
12. To ensure activities and benefits to all the members of the Association irrespective of their religion, caste or creed and subject to the bye-laws of the Association.
13. To provide any other service, which the General body may decide from time to time.
14. The Association may join hands with other Associations having similar objects in arranging programs to fulfill its objects.

9.    AMENDMENT TO MEMORANDUM and BYE-LAWS:

a.    General Body has the authority to amend the Memorandum and Bye-laws by means of a Special Resolution, without detrimental to the basic objectives of the Association, provided Three fourths of the members present at the meeting express their consent to the amendment and comply with the provisions of the Act.

b.    Members desirous of proposing amendments to the Memorandum or Bye-laws have to send in their proposals at least Ten days before the date fixed for the General Body meeting.  Such proposal shall be in writing.

c.    As per Section 12(3) of the Act an amendment of the memorandum or the by-laws shall be registered under the Act and on such registration shall take effect from the date of the passing of such resolution.

10. MEMBERSHIP:

1. Retired officials of the Income-tax department residing in the state of Tamil Nadu and Pondicherry who agree to the objects of the Association and who co-operate with it and who wish to be admitted as member are eligible to become member of the Association.
2. Those who desirous of becoming members have to submit their application in the prescribed form along with the admission and membership fee.  The Admission Fee and the Membership fee shall be as under unless otherwise revised by the General Body:

                                                              i.      Admission fee                       Rs.50/-

                                                            ii.      Annual membership fee       Rs.200/-

                                                          iii.      Life membership fee            Rs.2500/-

3. The President / Secretary is empowered to admit a member.  If for any reason, the application for membership is not accepted, the applicant concerned must be informed of such non-acceptance along with due reason within 30 days.  Such admission or rejection will have to be ratified in the Executive Committee meeting which follows the admission / rejection.  The decision of the President / Secretary / Executive Committee is appealable to the General Body. The decision of the General Body in this regard is final.
4. Any member acting against the interest of the Association may be terminated by the General Body.  The Secretary, with the approval of the Executive Committee, shall issue a show cause notice to the member to furnish his explanation within Seven days. The Executive Committee, after considering his explanation if any received and if he is found to have acted against the Association, a resolution shall be adopted by simple majority of the members present in the meeting for presenting the same with the explanation of the member before the General Body for final decision.
5. The membership ceases in the event of death of the member, member becoming insane, member declared ineligible under any law, acting against the aims and objectives or interest of the Association, termination of membership or resignation by the member.
6. A member has the right to vote in person.
7. A member shall be entitled to participate in the meetings, cultural / educational functions and other lawful gatherings arranged by the Association.
8. A member shall attend the General Body meetings in person.  Proxies are allowed to attend General Body meetings on production of proper written authorization from the member.  Under no circumstances, the proxies are permitted to vote, speak or participate in the discussion of the General Body meetings.
9. A member shall provide information pertaining to any matter which is within his knowledge and which is required to be known to the Association.
10. A member shall not indulge in activities which are prejudicial to the interest of the Association
11. Members shall abide by all the rules laid down by the Association from time to time.
12. The Association shall supply to any member, on application and on payment of Re.10/- per copy of document mentioned below:

                                                              i.      It's bye-laws,

                                                            ii.      The income and expenditure account and

                                                          iii.      The balance sheet

13. The Executive Committee is empowered to call any person as special invitee for all it’s meetings and the General Body meeting.

11. MANAGEMENT STRUCTURE OF THE ASSOCIATION:

a.    The General Body of Association shall be the supreme governing body.

b.    There shall be an Executive Committee of President, other Office bearers and members totaling Twenty elected / nominated by the General Body.

c.    The administration of the Association shall be by the Executive Committee constituted as stated hereafter.  The President and the Secretary act as the representatives of the Association.

d.    The signatories to the Memorandum will be the members of the interim Executive Committee and continue till the new Office bearers and Executive committee members are elected as per bye-laws.

e.    There may be an advisory committee consisting of Three senior members of the Association to guide and advise the Executive Committee in achieving the objects of the Association.  The Executive Committee is empowered to nominate them and the term of the Advisory Committee is co-terminus with the Executive Committee.

12. ELECTION OF OFFICE BEARERS:

a.    The Office bearers viz, President, Two Vice Presidents, Secretary, Two Assistant Secretaries, Treasurer, Six Zonal Secretaries and members will be elected for the Executive Committee.  The term of the elected body shall be Three years.

b.    All the office bearers and Executive Committee members except Zonal Secretaries shall be elected by the General Body.

c.    The Zonal Secretaries shall be nominated by the General Body for the regions Thiruchirapalli, Madurai, Coimbatore, Salem, Vellore and Thirunelveli.

d.    The Executive Committee shall specify the date of election two months before its term expires.

e.    Election is by raise of hand or through secret ballot.

f.     Three senior members selected by the Executive Committee may be appointed as Returning officer and Assistant Returning Officers to conduct the election. The decision of the Returning officers is final in all matters in conducting the election and incase of difference of opinion among the Returning officers the issue shall be decided by simple majority among themselves.

g.    All the members as per the register of members maintained in accordance with the provisions of the Act are entitled to vote and to contest in election. The members earlier elected and occupied any office in the Executive Committee are also eligible for re-election or re-nomination for the same post or any other post or as Executive Committee Member.

h.    Any person contesting for any office shall be proposed and seconded at least by two members.  A member proposing or seconding more than one nomination for a post will make those nominations invalid.

i.      If there are no nominations for any post, the General Body can nominate any suitable member for such post / posts by consensus.

j.      The newly elected Executive Committee shall assume charge on the last day of the term of the outgoing Executive Committee.

k.    Any vacancy arising for any reason relating to any post and occurring during it’s term of 3 years shall be filled by nomination by consensus by the Executive Committee from the Committee members or from the members. However, it shall be ratified in the immediately succeeding General Body meeting and if not ratified, the General Body is empowered to nominate any member for the vacancy for the remaining period.  No election need be conducted in respect of the vacancy.

l.      A member elected / nominated / co-opted for the post of Office bearer and Executive Committee members shall ordinarily reside in Chennai.  In special cases, the General Body by a resolution can waive this condition in respect of a specific member.

13. MEMBERS GUILTY OF OFFENCES PUNISHABLE AS STRANGERS:

Any member who commits any of the offences stated under Section 19 of the Act will be dealt with in accordance with the provisions of the Act.

14.  GENERAL BODY / EXTRA-ORDINARY GENERAL BODY MEETING & IT's POWERS:

a.    The General Body meeting shall be called within six months from the end of the financial year; that is to say the month of September every year.  The members are to be issued notice of the meeting Twenty one days before the scheduled date of the meeting.

b.    The statements of income and expenditure audited by the Chartered Accountant shall be discussed and passed. Progress achieved in that year shall also be reviewed.

c.    Quorum in the General body meeting:             Attendance of at least Fifteen per cent of the total members is necessary at every meeting of the General body / Extra-ordinary General body.  If within half an hour of the commencement of the meeting such attendance is not forthcoming, the meeting shall be adjourned by the President for half an hour and even after the adjournment, the quorum required is not met, the meeting shall be conducted with the members present and the number of members present shall be deemed to be the quorum required for the meeting.

d.    The subjects to be discussed in the General Body Meeting:

                    i.      As per sub-section 16(3)(a) of the Act, previous years audited Income and Expenditure Account / Accounts and auditor’s report to be discussed in detail for approval.

                  ii.      Appointment of an auditor for next financial year.

                iii.      Activities of the previous financial year shall be submitted for   approval.

                iv.      Budget proposal for next financial year.

                  v.      The details for passing an ordinary resolution to augment the activities of the Association.

                vi.      If any necessity arises, to pass special resolutions, the subject matter for passing a special resolution to be discussed for approval.

              vii.      If necessity arises nominations for vacant posts in the Executive Committee.

            viii.      If necessity arises, to elect a New Executive Committee and the related activities to be discussed.

                ix.      Any other matter and matter for which a proper valid notice has been given by any member in advance subject to the approval of the chair.

15. CONDUCT OF EXTRA ORDINARY GENERAL BODY MEETING:

Extra ordinary general body meeting can be convened by the Executive Committee to transact any urgent matter or business or on the request of ¾ of the members of the Association in writing. The Executive Committee shall, as per sub-section 28(1) of the Act within one month from the date of receipt of the requisition from the members, call for an Extra Ordinary General Body Meeting for taking any decision. In case, no extra ordinary general meeting is convened based on such requisition, the requisitionists can convene the meeting as per section 28(2) of the Act. As per section 26(2) & (3) of the Act notice containing the place, date, time and topics for discussion shall be given 21 days prior to the scheduled date of the meeting. The extra-ordinary general body meeting is only to discuss the particular matter or business and other matters are not allowed for discussion.

16. OBJECTIVES FOR WHICH PASSAGE OF THE ‘SPECIAL RESOLUTION’ AS DEFINED IN CLAUSE (j) OF SECTION 2 OF THE ACT IS NECESSARY:

a.    To change the name of the Association in accordance with the provisions of Section 11(1) of the Act.

b.    As per Section 12(1) to amend the Memorandum relating the objects of the Association to enable the Association to

                    i.      carry on the administration of the Association economically and efficiently.

                  ii.      attain the main purpose of the Association by new or improved means.

                iii.      amalgamate with any other registered Society.

c.    to amend the bye-laws in accordance with the provisions of Section 12(2) of the Act.

d.    For any urgent issues pertaining to members.

17. POWERS & FUNCTIONS OF THE EXECUTIVE COMMITTEE:

a.    The Executive Committee shall meet once in three months.

b.    The meeting of the Executive Committee shall be convened after giving at least Seven days notice.

c.    In emergent situations, the President / Secretary is empowered to waive the conditions mentioned in 17(1) & (2) of the bye-law.

d.    Whenever required, the Executive Committee may constitute sub-committees from among themselves or from among general members to carry on the various activities of the Association.

e.    To fulfill the aims and objectives of the Association, the Executive Committee is empowered to receive funds by way of donations, gifts, subsidies, loans etc. from members, any other person, institution  or Government.

f.     If a member of the Executive Committee, without informing the President / Secretary in writing, absents continuously for three meetings, that member may be removed from membership of the Executive Committee and the vacancy arising may be filled.

g.    The Executive Committee may evolve new Schemes to fulfill the objects of the Association.

h.    Quorum for EC meetings:            To constitute quorum for the Executive Committee Meetings, one-third of the members of the Committee shall be present.  If the quorum is not forthcoming, the meeting shall be postponed to a future date.  If at such postponed meeting also no quorum is reached, the committee shall proceed to conduct the meeting and only the agenda set for the original meeting can be discussed.

18. DUTIES & RESPONSIBILITIES OF THE EXECUTIVE COMMITTEE:

1. PRESIDENT:           Presides over the all meetings; supervises and gives guidance in the matters relating to the Association; exercises the power of casting vote; convenes Executive Committee meeting in special circumstances. Takes steps to carry out the responsibilities of the Association in time as required under the Act.
2. VICE PRESIDENT:             Assists the President in his duties.  In the absence of the President, performs the duties of the President.
3. SECRETARY:         

                    i.      Convenes the Executive Committee, Annual General Body / Extra-ordinary General Body Meetings with the consent of the President.  Records the minutes of the meetings.

                  ii.      The Secretary shall set the agenda for all the meetings with the consent of the President.

                iii.      With a view to fulfill the objectives of the Association, transacts with Government departments, non-government, Private organisations and Courts in accordance with the decision of the Executive Committee. Executes the programmes of the Association.

                iv.      The Secretary shall comply with the provisions of the Act in the payment of fees to the Registrar, filing of resolutions, statements, documents and records before the Registrar and also comply with the requirements of other Acts.

4. ASSISTANT SECRETARY:          Assists the secretary in the working of the Association and discharges duties of the Secretary during his absence and any other work allotted by the Secretary / Executive Committee.
5. TREASURER: 

                    i.      Receives subscription from the members, donation and any other receipt from members or others, duly issues them receipts; deposits the money so received into the Bank account.  Writes accounts regularly and present it regularly before the Executive Committee.  Prepares the Quarterly Receipts and Payments accounts and present it to the Executive committee.

                  ii.      Along with the Secretary and President comply with the provisions of the Act.

19. THE NAME OF THE PERSON OR OFFICER, IF ANY AUTHORISED TO SUE OR TO BE SUED ON BEHALF OF THE ASSOCIATION:

The Secretary shall be the person who will sue and be sued for and behalf of the Association.

20. THE MODE OF CUSTODY, APPLICATION AND INVESTMENT OF THE FUNDS OF THE ASSOCIATION:

a.   Bank Account Operation:

The Association may, in accordance with the provisions of Section 24 of the Act, invest or deposit any portion of its fund in any one of the Nationalised Banks. The accounts shall be maintained in the name of the Association.  All money shall be credited to that account and it shall be operated jointly by the President, Secretary and the Treasurer. The Secretary and the Treasurer will jointly sign the cheque for withdrawal of amount from the bank and incase, any one of them is not available in the station or for any other reason, the President shall sign as Joint signatory.

b.   Investments of Funds:

                    i.      The assets of the Association shall be maintained in accordance with the provisions of Section 18 of the Act.

                  ii.      Treasurer can keep up to Rs.5,000/- for the day to day expenses of the Association.  The Treasurer shall get the consent of the Executive Committee to keep more than Rs.5,000/- for any expenditure.

c.   APPLICATION OF FUNDS:

                    i.      No part of the funds of the Association shall be distributed by way of bonus or dividend or otherwise among its members.

                  ii.      No payment shall be made out of the funds to the President / Secretary / Executive Committee member or any member of the Association by way of honorarium for any service rendered by him to the Association.

d.   ARRANGEMENTS FOR DAY TO DAY ADMINISTRATION, STAFF TO BE EMPLOYED AND THEIR SERVICE CONDITIONS:

The Executive Committee shall look after the day to day administration works.  They are not eligible to claim any salary for their services. If need arise in future separate workers shall be appointed and the duty and salary of the workers shall be fixed by the Executive Committee.

e.   ACCOUNTS & AUDIT OF ACCOUNTS:

                    i.      The accounting year of the Association will be of 12 months commencing from 1^st April and ending on 31^st March.

                  ii.      A Bank account shall be opened in the name of the Association in any of the Nationalised Banks.

                iii.      The Records are open for inspection, during working hours, by any member with 7 days prior notice to the Secretary.

                iv.      If any clarification on accounts is needed by any member, he can get it from the Secretary.

                  v.      The General Body shall appoint an auditor as required under the Act and the Tamil Nadu Societies Registration Rules, 1978 (hereafter referred to as the Rules).

                vi.      As soon the accounting year is over, the President, Secretary and  Treasurer shall initiate steps to get the accounts audited as provided under bye-law Sec.22(2) for the purpose of placing them before the General Body.

              vii.      The Executive Committee Members shall not draw any remuneration for their services.

            viii.      The funds of the Association shall be spent only for the objectives of the Association and on no account should they be used for distribution to members.

21. RECORDS TO BE MAINTAINED:

A Register of Members of the Association shall be maintained in the Office of the Association.  It shall contain the names and address of the members, their date of birth and occupation.  Further, Cash book, Bank book, Receipt book, Vouchers, Register of receipts and disbursements, Ledger and Register of Assets shall be maintained in the office of the Association.

22. THE PREPARATION AND FILING OF RECORDS, ANNUAL OR OTHER STATEMENTS WHICH ARE SPECIFIED IN THE ACT AND THE RULES WITH THE REGISTRAR:  

a.    As per Sections 16, 17, 26, 27 and other provisions of the Act and Rules made there under, reports shall be prepared in time and filed before the Registrar together with required fees.

b.    After the expiration of the financial year, the General Body meeting may be convened on or before 30^th day of September of the following financial year. The accounts audited in accordance with the provisions of the Act shall be placed before the General Body for approval. The audited accounts shall be filed before the Registrar as per provisions of Section 16 within six months from the date of placing before the General Body.

c.    As per Section 16(3) of the Act, the Association shall file with the Registrar, a declaration to the effect that the Association has been in operation during the financial year.

d.    As per Section 16(3), a statement in Form VI containing Names, Addresses and Occupations of the persons who, at the expiry of the financial year, were members of the Association shall be filed with the Registrar.

e.    During the previous financial year if there has been any change in the constitution of the Executive committee that change, under sub section 17(ii), shall be filed with the Registrar within 3 months in Form No. VII along with any special resolution.

f.     As per Section 35 of the Act, it is the duty of the Secretary to keep ready for inspection by Registrar or any enquiry officer appointed by him, the records, books and files of the Association.

g.    According to Section 34(1), after the inspection of books by the Registrar, if he requires by order under Section 34-A(2), it is the duty of the Association or committee members or members of the Association to give information or explanation to the Registrar.

h.    According to section 36(7). It is the duty of the member or members of the society to submit the necessary books, records, accounts and other documents required by the Registrar or enquiry officer.

i.      As per Section 13(1) of the Act and Rule 15 of the Rule, the Association shall have a registered office by which all communications and notices may be addressed.

j.      According to Rule 15, the situation of the registered office of the society or any change in the situation shall be intimated in Form No. V to the Registrar within 3 months.

k.    According to section 13(2), the clear name of the society shall be placed in the entrance, in TAMIL.

l.      According to Sections 30 and 32, it shall be the duty of every registered society, to file mortgage or details of any other liabilities of the Society in Form NO. VII and Form No. IX to the Registrar within one Month.

m.  According to Section 27, a copy of cause for special resolution shall be filed before the Registrar within 3 months.

n.    Requesting to extend the time for filing:

                    i.      As per to Section 15(2), change among the members of the committee in Form VII shall be filed within 3 months.

As per Section 13(1) and Rule 15, change in the office address of the Association shall be filed within 3 months.

As per Section 16(3) Income and expenditure account, Balance sheet, Statement containing the details of members and a Declaration in respect of operations of the Association are to be filed.

                  ii.      If there is any delay in filing the above accounts, statements, declaration within the prescribed time limit, the Association as per Section 49 and Rule 48, shall file within the time allowed, an application in writing with the Registrar seeking extension of time to file the same.

23. COMMUNICATION:

All communications to the Members / Executive Committee Members shall be in electronic form as per the latest electronic address available in the record of the Association.  A copy of the communication shall be exhibited in the Notice Board of the Association.

24. DISSOLUTION:

If for any reason, the Association is to be dissolved, it shall be dissolved as per Section 41 of the Act. It shall be done by a special resolution and the Association should cease to function thereafter. Then, on no account should its assets be distributed to the members of the Association or to anyone else, but are to be appropriated / applied in accordance with the decision of the General Body and the provisions of the Act.

25. GENERAL:

In the bye-laws stated above, if anything is left out or not provided, it may be amended in accordance with the provisions of the Act and the Rules to suit the requirements.

We, the undersigned hereby certify that the above mentioned are the true and correct copy of Memorandum and Bye-law of the Association ’Tamil Nadu Income Tax Pensioners Association’.

Sl.No.	Name and Address	Occupation	Designation in the Association	Signature
1
2
3
4
5
6
7