Donate Blood but not on Raod.

This is the fifth time i donated blood and it gives a feeling of joy that I have helped someone to live better and invariably my blood is in other's veins. It personally feels a satisfying act.

ସବୁ ସୁଖରେ ସାଥି

ଜୀବନ ଯମୁନା ରେ ବହୁ ଥର ମୁଁ ବହିଯାଇଛି, ଆଉ ବେଳେ ବେଳେ ଭାବେ ଯେ କାହିଁକି ଏ ସବୁ ଜଂଜାଳ. 

ବହୁତ ଚେଷ୍ଟା କରିଛି ମୁ ଜୀବନକୁ ବୁଝିବା ପାଇଁ ମାତ୍ର ଏ ମାରିଚୀକା  ପଛରେ ଧାଇଁ ଧାଇଁ ଥକିବା ଟା ହିଁ ସାରା ହେଇଚି. 

ମଣିଷ ନିଜ ନିଜ ସୁଖ ଖୋଜେ ଆଉ ଯେଉଁଠି ସେ ଲାଭ ଦେଖେ ସେଠି ସେ ନିଜକୁ ଅଠା  ଲଗେଇ ଯୋଡି ଦିଏ ଯେମିତିକି ସେ ଅନ୍ତରଙ୍ଗ ବନ୍ଧୁଟିଏ. ମାତ୍ର ଗୋଟାଏ ମିନିଟ ଯଦି ସେ ସେଇ ସୁଖ ନ ପାଏ ସେ କିଏ ବି ହେଇଥାଉ ନା କାହିଁକି ଦୁରେଇଯାଏ ସେ. 

କି ସାଙ୍ଗ କି ସାଥି କି ସମ୍ପର୍କୀୟ ଆଉ କି ସ୍ତ୍ରୀ... ସବୁ ସୁଖରେ ସାଥି 

ଦୁନିଆରେ କିଛି ସମୟ କାଟିଲା ପରେ ଆଉ ଯେତେବେଳେ ଟିକିଏ ବୁଝି ହେଲେ ପରି ଲାଗେ, ସତ କହୁଛି ବାବୁ ବଂଚିବାକୁ ଆଶା ଯୋଗାଡ କରି ପାରୁନି. 

ବାବା ଗଲା ପରେ ଦୁନିଆର ଅସଲି ଚେହେରାଟା ଏକଦମ ଝଲସି ଉଠିଛି. ଆଖପାଖର ଲୋକେ ନିଜ ନିଜ ସୁବିଧା ଦେଖିଲେଣି.... କିଏ କହିଲାଣି ଏବେ ତ ସୁଧୁରିଯା, ତ କିଏ କହିଲାନି ବେଶୀ କଥା କହନା ଆଉ ଶୁଣିବାକୁ ବେଳ ନାହିଁ. ସମ୍ପର୍କର ଗୋଟେ ଗୋଟେ ଖିଅ କେତେ ପତଳା aau କ୍ଷଣଭଙ୍ଗୁର ତାହା ବୁଝିବାକୁ କିଛି     ଅସୁବିଧା ହଉନି. 

ଆଜି ବହୁତ ଏକୁଟିଆ ଲାଗୁଚି .. ଲାଗୁଛି ଯେମିତି ଏତେବଡ ଦୁନିଆରେ କିଏ ମଣିଷ ନାହାନ୍ତି. 

                                                                    

  

Few clicks

 

ଅଭିମନ୍ୟୁ - ଜାଣେ ଚକ୍ରବ୍ୟୁହର ଭେଦ ସେ

ଆଜିକୁ ଦେଢ଼ ମାସରୁ ଅଧିକ ହେଇଗଲାଣି ବାବାଙ୍କୁ ଯାଇ. ଆମେ ସମସ୍ତେ ନିଜ ନିଜ କାମଧାମ ରେ ଲାଗିଯାଇଚୁ, ମାତ୍ର କଣ ଗୋଟେ ଜିନିଷ ଆମ ଭିତରେ ଆଉ ନାହିଁ , କେତେ ଖୋଜିଲେ ବି ମୁଁ ତ ପାଉନାହିଁ .. ସେତ ହେଲା ଗୋଟେ ଆସ୍ୱସ୍ଥି ଯେ ବାବା ଅଛନ୍ତି ସେ ବୁଝିବେ. ସବୁବେଳେ ମନ ଭିତରେ ଥିବା ସେ ଚିନ୍ତାଧାରା ଆଜି ବି ଅଛି ମାତ୍ର ବାବା ନାହାନ୍ତି ତାହା  ବିଶ୍ୱାସ କରିହଉ ନାହିଁ. ସମସ୍ତଙ୍କୁ ଛାଡି ଅଚାନକ ଏମିତି ଚାଲିଯିବେ ମୁଁ  ତ କେବେ ବି ଭାବି ନ ଥିଲି.

 

ସଵୁଥର ଭଳି ଏ ଥର ବି ମୁ ଯେତେବଳେ ବାବାଙ୍କୁ ସାଙ୍ଗରେ ନେଇକି ଆସିଲି ମୁ ଭଗବାନଙ୍କୁ ପ୍ରାର୍ଥନା କରୁଥିଲି ଯେ କେମିତି ତାଙ୍କୁ ସୁସ୍ଥ କରି ଘରେ ଛାଡି ଆସିବି. ମାତ୍ର ଏ ଥର କିଛି ତ୍ରୁଟି ରହିଗଲା ବୋଧ ହୁଏ ଯେ ମୁ ତାଙ୍କୁ ଭଲ କରିକି ଘରକୁ ନେଇ ପାରିଲିନି. ମୁଁ  କେବେବି ଭାବି ନଥିଲି ଯେ ମୁ ତାଙ୍କୁ ହରେଇଦେବି ଏମିତି...

ଆଜି ଯେତେବେଳେ ମୁ ନିଜେ ଦର୍ପଣ ଆଗରେ ଠିଆ ହୁଏ  ଲାଗେ ଯେମିତି କିଛି ନାହିଁ ମୋ ପାଖରେ ଗର୍ବ କରିବାକୁ, ସେ ତ ନିଜେ ମୋର ଗର୍ବ ଥିଲେ, କାହାଠୁ ପାଞ୍ଚ ପଇସା ଧାର ନ କରି ନିଜର ବଳରେ  ପିଲା ମାନଙ୍କୁ ମଣିଷ କଲେ,  ପୁଅ ପରି ସାନ ଭାଇମାନଙ୍କୁ ପାଠ ପଢ଼େଇଲେ, ଚାକିରୀ କରେଇଲେ ମଣିଷ କଲେ. ବାପା ମା ପଛରେ ସବୁ ପ୍ରକାର ଖର୍ଚ ବି କଲେ ମାତ୍ର ଏ ସବୁ କାମ ଭିତରେ ତାଙ୍କର ସ୍ୱାସ୍ଥ୍ୟ ଯେ ଖରାପ ହେଇଗଲା.... ବଡ କଷ୍ଟରେ ସେ ରାଜି ହେଲେ ସେ ପେସମକେର ଲଗେଇବାପାଇଁ ଆଉ ପୁଣି  ଲାଗିଗଲେ ନିଜ କାମରେ, ନିସ୍ଵାର୍ଥ ସେବାରେ. କାହାଠୁ କିଛି ଆସ କରିନଥିଲେ ସେ, ଖାଲି କରିଚାଲିଥିଲେ ନିଜ କାମ. ଗୋଟିଏ ଖାଲି ଆଶା ଥିଲା ବୋଧ ହୁଏ ଯେ କେମିତି ଜଣେ ଆଦର୍ଶ ପୁଅ ହେବେ ସେ, ଆଉ କିଛି ହୁଅନ୍ତୁ କି ନା. ମାତ୍ର ଯେତେବେଳେ ସେଇ ଗୋଟିଏ ଆଶା ବି ପୁରାଣ ହୁଏ ନାହିଁ ଆଉ ସେଇ ବାପା ମା ଅନାଦର କରନ୍ତି, ପାତର ଅନ୍ତର କରନ୍ତି..... ଆଉ ତାହା ବି ଏ ପରିଣତ ବୟସରେ.... ତେବେ କଣ ବା କରିଥାନ୍ତେ ସେ. ତା ପରେ ବି ସେ ଫେରିଆସିଲେ, କିଛି କହିପାରିଲେଣି କାହାକୁ .... କହିବେ ବା କାହାକୁ ସେ ବାପାମାକୁ ଯାହାପାଇଁ ସବୁ କରିଥିଲେ ନା ସେ ଭାଇ କୁ ଯାହାକୁ ମଣିଷ କଲେ.... ନିଜର ଜଣେ ଧୋକା ଦେଲେ ହୃଦୟର ଯାହା ଅବସ୍ଥା ହୁଏ ସେ କଥା କଥାରେ କହିହୁଏନି ବାବୁ.

 

ମୋ ବାପା ଦୁଃଖ କଲେ ଆଉ ବୋଧହୁଏ  ତାଙ୍କ ମନରେ ଏ କଥାଟା ଲାଗି ଗଲା. ଶରୀରର ରୋଗ ଭଲ କରିବା ପାଇଁ ମେଡିସିନ ଅଛି ବାବୁ ମାତ୍ର ମନର ରୋଗ ପାଇଁ ମେଡିସିନ ନାହିଁ. 

ଗଲା ମାସ ଚେନ୍ନାଇ ରେ ଥିଲା ବେଳେ ମତେ କହିଲେ ମନ୍ଦିର ରେ ପୂଜାରୀ କୁ ବୁଝେ ଏବେ ପିତୃପୁରୁଷଙ୍କୁ ପିଂଡ ଦାନ କରିବା ଆଉ ଛଞ୍ଚାଟେ ଦେବା. ମାତ୍ର ହେ ଭଗବାନ ଏ କଣ କଲ .... ଛଡେଇ ନେଲ ଆମଠୁ ଆମର ମଉଡମଣୀ ସୁନାମୁଣ୍ଡା ଅଭିମନ୍ୟୁ କୁ...

ବାବା ତମ ପାଦ ତଳେ ଏ ଅଧମ ପିଲାଟିର କୋଟି କୋଟି ପ୍ରଣାମ. 

ଭଗବାନ ତମକୁ ପରମପଦରେ ରଖନ୍ତୁ.

ज़िन्दगी के नुस्खे ..

ए ज़िन्दगी कुछ तो दे वक़्त मुझे संभल ने का  

सीखा है अभी तो दो चार नुस्खे  abhi 

जितने भी मंज़र दिखाए अब तक 

ऐसा लगता है के जाने का वक़्त भी आ गया

Another day with Baba

Its as if nothing has happened to all others and its life like any other day. But what I and my brothers lost is love, care and a treasure of lifetime. Remembering Baba is like a daly routine now. I remember the command in his voice which disciplined our lives. He never forgot his roots and was always been supportive and a steady support to his parents and siblings. His love for his village, his people and selfless doing is the key that he used to connect with all genre of people from age old seniors to kids. 

His narration of life stories and how he dealt with situations swiftly will definitely light ur paths forever and will be missed always. 

@Baba

 

Baba left us...

An era has just come to a closure with your leaving Baba...

An era of leadership, an era of showing light to our family, an era from a village to the class one officers and era of bringing a family of illiterates to the light of education and prestigious urban life. With iron strong family values and beliefs your life of 73 years is an inspiration for me and i shall cherish your achievements till my last breath. You single handedly have transformed our lives and what we are today is all because of your advance thought process and futuristic views about life.

 

It’s all because of your strong leadership and guidance to overcome hurdles to be what we all are today. Like Abhimanyu you have single handedly managed people around you so well. Anyone who has been around shall remember a guiding light always showing the right path without any personal interest. From family to the society, you have left your mark on everyone’s life.

You have been a dominant leader who knows where to stop, and my life is the best example. From my birth till my college days, I have seen you as a strict father but after I went to Delhi to do MBA I realised the other softer part of your fatherhood and I had never heard those high pitch command after that and till date, I really miss them Baba.

 

You led a tightly principled life showcasing how an ideal son could be, how an ideal father could be and all other roles in family life. Your job and your family were everything for you and you have taught us how to live life, thank you for everything.   

 

It has been a month when you left us Baba leaving a vacuum which will remain forever in our lives. I remember every minute and every second in my life with you and i know you are watching and blessing us all from your heavenly adobe. 

 

@Duggu... Much Love

 

Kisi soch ko hawa dene main aur yadon ko taraash ne me inki jaroorat bahat hai...
 

Higher Pension under the Employees’ Pension Scheme, 1995 - Should you Opt or not ???

 

Higher Pension under the EPS, 1995

The deck is prepared based on inputs available on the internet, EPS Act and amendment, general understanding of Hon’ble Supreme Court ruling dated 4th November 2022 and EPFO circular.

• The presentation is aimed only at giving clarity on the subject and based on our views.
• Each member has their own view and calculations before selecting the option.
• The decision to opt for a higher pension depends on the individual’s specific situation and factors like the ability to invest the corpus in alternate funds, cash flow requirements, life expectancy, etc.
• Higher pension options should not be viewed solely from the investment angle. The social security offered by the EPS higher pension scheme is equally important. The purpose of the pension scheme is to give tension-free fixed income at the vulnerable old age of a member.

Background

The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (EPF Act) covers the following three schemes;

1. Employees’ Provident Funds Scheme, 1952 (EPF)
2. Employees’ Pension Scheme, 1995 (ESP)
3. Employees’ Deposit-Linked Insurance Scheme, 1976 (EDLI)

Contribution under the PF Act

• Employer Contribution – 12% of monthly pay
• Employee Contribution – 12% of monthly pay

 PF Fund Allocation to Scheme

•  Employee Contribution
• 12% of monthly pay to EPF
• Employer Contribution
• 8.33% of monthly pay to EPS subject to maximum INR 1250
• 3.67% of monthly pay to EPF + balance of 8.33% of monthly pay (less INR 1250)

Employee Pension Scheme – brief description

The Employee Provident Fund Organization (EPFO) launched the EPS in 1995. The scheme's primary objective is to provide financial stability to employees of the organized sectors after retirement. It assures that all the employees receive a pension after crossing the age of 58 years. Hence, out of the employees' basic salary 12% dearness allowance is contributed yearly towards the Employee Pension Scheme. The employees who have served a minimum of 10 years, whether continuous or in breaks and are members of EPFO can avail of the scheme. The contribution is subject to the prescribed statutory salary limit under EPS, which underwent the following changes in due course:

• March 1996 to September 2001 – INR 5000 per month
• October 2001 to August 2014 – INR 6500 per month
• September 2014 onwards – INR 15000 per month

Calculation of Pension Amount

•  Monthly pension amount= (Pensionable salary X pensionable service)/70

Calculation of pensionable salary effective September 2014

• The pensionable salary has been defined as the average of the last 60 months’ salary.

Pensionable Service

• The actual service period of the member is considered as the pensionable service. Service periods under different employers are added at the time of calculating the pensionable service period
• In the case of the member who superannuates on attaining the age of 58 years, and who has rendered 20 years’ pensionable service or more, the pensionable service shall be increased by adding a weightage of 2 years.
• Member also can defer the pension for two years (up to 60 years of age) after which he will get a pension at an additional rate of 4% for each year

v  Other relevant points

• In case of the death of the member while in service, the spouse becomes eligible for a 100%pension benefit.
• In case of the death of the member after the commencement of the monthly pension, the spouse becomes eligible for a 50% pension benefit.
• The member while in In the case of children, a pension amount equal to 25 percent widow/widower pension is given to each child subject to a maximum of 2 children at a time. Children’s pension is payable to two children at a time, till 25 years of age.

Other relevant points

• If both the husband and wife are EPS members and have contributed independently to the said scheme, the spouse will be eligible for pensions separately on the death of a member. The pension under the EPS 95 is a direct consequence of the contributions made by the member of EPS 95; hence, the pension to a spouse will not be stopped even if he or she is also a member of EPS and getting the pension from under the scheme.
• A member of the EPFO, who becomes disabled totally and permanently, is entitled to a monthly pension irrespective of the fact that he has not served the pensionable service period. His employer has to deposit funds in his EPS account for at least one month to be eligible for the pension.
• The member becomes eligible for the monthly pension from the date of permanent disablement and is payable for his lifetime. However, the member may have to undergo a medical examination to check whether he is unfit for the job that he was doing before becoming disabled.

EPFO Notification of August 2014

In August 2014, the EPFO issued a notification introducing the following changes:

• Statutory wage ceiling increased from INR 6500 pm to INR 15000 pm
• New members earning over INR 15000 pm will not be eligible to become EPS members, existing EPS members to continue pension contributions.
• Existing pension members contributing on higher pay to submit a joint employer -employee application to continue, else earlier contributions to be earmarked back to PF.
• Higher contributions to pension to attract an additional payout of 1.16% of PF wages by the employee, to be allocated from employee’s contribution

 Calculation of pensionable salary effective September 2014

• The pensionable salary has been defined as the average of the last 60 months’ salary

Higher Pension under the EPS, 1995

(Supreme Court Order on Nov. 04, 2022)

Judgement of Hon’ble Supreme Court (November 4, 2022)

•       The Supreme Court in its ruling dated November 4, 2022, held that the amendment made in the EPS Scheme by EPFO vide Gazette Notification No. GSR. 609(E) dated 22.8.2014 are legal and valid subject to certain directions.

•       The employees who had exercised option previously and continued to be in service as on 1st September 2014, will be guided by the amended provisions of the pension scheme.

•       - The members of the scheme, who did not exercise the option earlier of the pension scheme (as it was before the 2014 Amendment) would be entitled to exercise option under paragraph 11(4) of the post amendment scheme. The Supreme Court granted additional time to members to exercise such option under paragraph 11(4) of the scheme for a period of four months from the date of the ruling.

The employees who had retired prior to 1st September 2014 without exercising any option and have already exited from the membership thereof. They would not be entitled to the benefit of this judgment.

HIGHER PENSION ELIGIBILITY CRITERIA
Date of Retirement	Contribution on Higher Wages by Employer and Employee	Option Exercised or Not	Acceptance by EPFO	Eligibility for pension on Higher Wages
Before 1 Sep 14	Not Paid	Never Opted	-	Not Eligible
Before 1 Sep 14	Paid	Never Opted	-	Not Eligible
Before 1 Sep 14	Paid	Exercised option before 1 Sep 14	Rejected / not responded	Eligible
Retired between 1 Sep 14 to 4 Nov 22	Paid	Never Opted	Option can be given by 4 Mar 23	Eligible
Retired between 1 Sep 14 to 4Nov 22	Paid	Exercised option between 1 Sep 14 to 4 Nov 22	Rejected / not responded	Eligible
Retired between 1 Sep 14 to 4Nov 22	Not paid	Never Opted	-	Not Eligible
Joined before 1 Sep 14 and continue in service	Paid	Never Opted	Option can be given by 4 Mar 23	Eligible
Joined before 1 Sep 14 and continue in service	Paid	Exercised option between 1 Sep 14 to 4 Nov 22	Rejected / not responded	Eligible
Joined before 1 Sep 14 and continue in service	Not Paid	Never Opted	-	Not Eligible
Joined on or after 1 Sep 14	Not Eligible for EPS	No Option	-	Not Eligible

•     The requirement under proviso to paragraph 11(4) for additional employee’s contribution to the extent of 1.16% for members who have opted for higher pension was held to be illegal. The SC held that since the EPF Act did not contemplate any contribution to be made by an employee to remain in the EPS, the Central Government under the scheme itself cannot mandate such a stipulation. Thus, the provision of the scheme requiring additional contribution was held to be ultra-vires of the EPF Act. However, the SC held that such additional contribution from employee’s share of contribution will continue until 6 months from the date of ruling or till such time any amendment is made to the Pension Scheme by the Government, whichever is earlier.

•       The Supreme Court held that the employees of an exempted establishment which maintain Private Provident Fund Trust should not be deprived of the benefit of getting the option to remain in the pension scheme while drawing salary beyond the statutory ceiling. Thus, it was held that the Pension Scheme should apply to the employees of exempted establishments in the same manner as it applies to unexempted or regular establishments.

EPFO Circular (February 20, 2023)

• The EPFO vide circular dated 20 February 2023 clarifies that the employees who satisfy the following conditions may opt for the higher pension.
• Employees and employers who had contributed under the Provident Fund Scheme on salary exceeding the statutory ceiling (INR 15000); and
• Who did not exercise higher pension option earlier; and
• Who were members of the Pension Scheme prior to 1 September 2014 and continued to be members on or after 1 September 2014.
• For the EPS Members, who would like to opt for the aforesaid benefit, the EPFO will release modality at EPFO Portal, so that the concerned members may apply online for the same. The last date of filing application is 3rd March 2023.
• EPFO will issue further guidelines on the method of (a) reallocation of past corpus from the Provident Fund to the Pension Scheme; and (b) computation of pension for such employees

Higher Pension under the EPS, 1995

Basis the ruling of Hon’ble Supreme Court dated 4th November 2022 and EPFO circular dated 20th February 2023, employees opt for higher pension. The applicability of the Supreme Court ruling and EPFO circular can be analysed in the following situations

Higher Pension under the EPS, 1995 (PROS & CONS)

PROS	CONS
Tension-free fixed income at the vulnerable old age of a member	Scheme viability as there are huge outflows
Better for people with no Financial Discipline	Considerable amount to be shifted from Provident Fund & contribution till attaining age of 58
Members who are retired or about to retire will start receiving higher pension immediately	No return of Corpus amount
	No Interest is earned on Corpus
	No Inflation Adjustment

•      The decision to opt for a higher pension depends on the individual’s specific situation and factors like the ability to invest the corpus in alternate funds, cash flow requirements, life expectancy, etc.

•  It may be noted that member may face procedural challenges due to delay in the implementation. The field offices are finding it difficult to answer queries from members and pensioners. The EPFO top brass feels that higher pension may deplete the resource base in no time. EPFO is facing difficulties in implementing the Court’s directions.