office of the Sr Dy. Accountant General (A&E)
Nagaland maintains the GPF accounts of about 45,000
employess of the Government of Nagaland. The GPF
group is headed by Sr.Dy. Accountant General (A&E).
there are no separate rules for the Government
of Nagaland in respect of GPF, the employees of
the Government of Nagaland are governed by GPF(CS)
Rules as far as GPF accounts are concerned.
Government servants after continuous service of
one year, re-employed pensionsers and permanent
Government servants shall subscribe to GPF compulsorily.
Temporary Government servants may subscribe to
GPF even before completion of one year's service.
(in whole rupees) as fixed by the subscriber, subject to
a minimum of 6% of emoluments and not more than his total
Should be fixed with reference to the emoluments on the 31st March of
the preceeding year and in the case of new subscribers to the emoluments
on the date of joining the Fund
Subscription may be increased twice and/or reduce once at any time during
Suspension of Subscription
Subscription to the fund shall be stopped during suspension, and at the
option of the Government servant during leave on half pay, leave without
pay and dies non. Proporationate subscription to be recovered for the
period of duty and any leave other than HPL/EOL.
Government shall pay to the credit of the amount
of a subscriber, interest at such rate as may be
determined for each year according to the method
of calculation prescribed from time to time by the
Govt. of India. The present rate of interest is 8%
(2005-06) for the amount standing at the credit of
the subscriber’s account at the end of the
financial year. It shall be credited with effect
from the last day in each financial year.
A subscriber can nominate one or more persons conferring the right to
receive his GPF amount in the event of his death. If more than one
person is nominated, the amount of share payable to each should be
indicated clearly. A subscriber may at any time cancel a nomination
by due notice and send a fresh nomination. A subscriber having a
family can nominate only members of his family.
"Family" inclues wife/wives except judicially separated wife, husband
(unless expressly excluded), parents, a paternal grandparent when no parent is
alive, children (including adopted children), minor borthers, unmarried sisters
and deceased son's widopw and children. A war under the "Guardians and Wards
Act, 1890", who lives with the Government servant and to whom the Government
Servant has given through a special will the same status as that of a natural
child will also be treated as a member of the family.
Temporary Advances - A subscriber
to a GPF may, subject to certain conditions,
obtain a loan from his Fund a/c to meet the exependiture
on specified objects. The load thus obtained
should be repaid to the Fund either in monthly
instalments or lumpsum.
Advances from the GPF may be sanctioned for the following purposes
(i) To pay expenses in connection with the illness, confinement or a
disability of the subscriber and members of his family or any person
actually dependent on him.
(ii) To meet the cost of higher education of the members of his family
or any person actually dependent on him (a) for academic, technical,
professional or vocational courses outside India and (b) for any medical,
engineering or other technical or specia¬lized course in India.
(iii) To pay obligatory expenses which by customary usage a subscriber
has to incur in connection with betrothal, marriage, funeral or other
ceremonies, on a scale appropriate to his status.
(iv) To meet the cost of legal proceedings instituted by him or against
him, any member of his family or any person actually dependent upon him.
(v) To meet the cost of his defence, where he engaged a legal practitioner
to defend himself in an enquiry in respect of any alleged official misconduct
on his part.
(Vl) To purchase consumer durables like TV/VCR/VCP/Washing Machine, etc.
A subscriber to the Fund may after rendereing a minimum period of service,
withdraw a portion of the accumulation in his Fund a/c to meet the expenditure
on the specified objects. The amont thus withdrawn from the Fund need
not be repaid to the Fund.
Withdrawals from the GPF may be sanctioned for the following purposes:-
(1) After completion of fifteen years of service or within ten years
before the date of retirement on superannuation, whichever is earlier-
(a) Meeting the cost of specified higher education in India and outside
(b) Meeting the expenses in connection with betrothal/marriage of the
subscriber or his sons or daughters, or any other female relation actually
dependent on him.
(c) Meeting the expenses in connection with the illness of the subscriber
or members of his family or any person actually dependent on him.
(d) Purchasing consumer durables like TV/VCR/VCP/Washing Machine/Cooking
(2) During the service of the subscriber-
(a) Purchasing a house site for building a house thereon.
(b) Building a house for his residence including purchase of plot.
(c) Acquiring a ready-built house or flat.
(d) Reconstructing or making additions or alterations to an existing
(e) Repaying any outstanding amount of loan expressly taken for these
if) Payment of conversion charges in respect of property allotted/ transferred
by Delhi Development Authorities, State Housing Board or the House Building
(3) Within 12 months before the date of superannuation without linking
to any purpose.
(4) After completion of fifteen years of service or when there is less
than five years service for superannuation.
For purchasing a motor car, motor cycle or scooter or for repaying a
Government loan already taken for the purpose.
(5) After completion of twenty-eight years of service or when there is
less than three years for superannuation.
For the extensive repairs or overhauling of motor car of the subscriber.
(6) Irrespective of any length of years of service.
(i) Once during the course of a fmancial year, an amount equivalent to
one year's subscription paid for by the subscriber towards the Central
Government Employees' Group Insurance Scheme.
(ii) To meet charges for conversion from leasehold to freehold of property
allotted/transferred by DDA/State Housing Boards/ Co-operative Societies,
The amount standing at credit shall become payable when the subscriber-
1. Quits service
2. Is dismissed/removed from serivce or dies in service.
3. Proceeds on leave prepartory to retirement.
4.Retires from service/permitted to retire or declared by a competent
Medical Authority to be unfit for further service.