IPR - Immovable Property Return

 

 

IPR - Immovable Property Return

 

Authority: RBE19/2026 dated 02.03.2026

Statutory Provision: Railway Services (Conduct) Rules, 1966 – Rule 18: Mandatory submission of Immovable Property Returns (IPR) by specified Railway employees.

• Supervisory Staff of Group ‘C’ working in Grade Pay ₹4600 and above are required to submit annual return of immovable property.
• Return must include property inherited, owned, acquired, or held on lease or mortgage – whether in own name or in the name of family member or any other person.

 

           Group C Supervisors - Grade Pay Rs. 4600 and above 

	Submission of IPR
First	Within 3 months from the initial appointment in Grade Pay Rs.4600
Thereafter	January (Every year)

 

Commercial Staff 

(Reservation clerks, Parcel clerks, Booking clerks, TTEs, TCs)

	Submission of IPR
First	On Initial Appointment
Thereafter	At the time of Promotion
Superannuation	Two months before Superannuation / at the time of submission of Pension Papers

• Prescribed format of IPR is to be used by relevant non-gazetted employees.

Details Required in IPR Format

• Name, Designation, Present Pay, HRMS ID (Human Resource Management System Identification), Date of Birth.
• Location of property (District/Sub-Division/Village), Nature of property (Land/Building), Present Value.
• If property is not in own name, relationship with the person in whose name it is held must be declared.
• Mode of acquisition to be specified – purchase, gift, inheritance, lease, or mortgage.
•  Annual income from property must be mentioned.

 Key Points for MCQ: 

1. IPR stands for Immovable Property Return

2. IPR - Rule 18 of Railway Services Conduct Rules, 1966

3. Grade Pay 4600 & above - required to submit IPR

4. RBE No. 19/2026 dated 02.03.2026  - IPR 

5. IPR submission: Group C Supervisors - Grade Pay 4600 & above - Every year - January month ( First time - within 3 months from the initial appointment in GP 4600 & above) 

6. IPR submission: Commercial Dept staff ( Clerks in Reservation, Parcels, Booking and TTEs, TCs ) 

• On Initial appointment 

• At the time of promotion 

•  2 Months before superannuation / submission of pension papers

End

GST HSN SAC

 

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📘 CODES FOR GST ( Goods & Services Tax)

Type	Code Name	Full Form	Digits	Purpose
Goods	HSN Code	Harmonised System of Nomenclature	6–8 digits	To classify goods under GST
Services	SAC Code	Service Accounting Code	6 digits	To classify services under GST.

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• Both codes help in standardized taxation and invoicing under GST.
  
  

• HSN – derived from the World Customs Organization (WCO) system.

HSN code is 6 digits. However, some countries, such as India, add extra digits for more detailed classification, making the code 8 digits long.  Here is a breakdown of the HSN code structure:

• 6-digit HSN: The worldwide standard developed by the World Customs Organization (WCO).

• First 2 digits: Chapter number.

• Next 2 digits: Heading within the chapter.

• Last 2 digits: Subheading within the heading.

• SAC – developed by the Central Board of Indirect Taxes & Customs (CBIC) for services.

8-digit HSN: An expanded code used in some countries, including India, for more precise classification and taxation.

• First 6 digits: The international HSN code.

• Last 2 digits: Additional details, also known as the tariff item. 

• Mention of HSN or SAC on invoices is mandatory depending on turnover thresholds.
  

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DSC & DEC Digital Signature Certificate & Digital Encryption Certificate

DSC - Digital signature Certificate

• Computer generated digital key - which contains the complete identity of the owner of the certificate.

• Issued by Licensed CA - Certification Authority

• List of CAs available  - www.cca.gov.in

• Examples of CAs - NIC, IDRBT, TCS, MTNL etc

• Validity - 1 or 2 years

• Purpose: Used to digitally sign an electronic document for calling tenders through e tendering.

• Issued to Official by name (not Designation)

• Purchased as Consumable (not T & P)

• Device Driver required to use DSC

• Not to be handed over to any one on superannuation of the official in whose name it was purchased.

• Get it revoked, if not required further.

• Safe custody of DSC - Responsibility of Official in whose name it was purchased.

DSC - Classes

Class	Valid email	Email verified against trusted & Pre verified data base	Personal verification (Present in person in front of RA - Registration Authority)
I	ü	X	X
II	ü	ü	X
III	ü	ü	ü

Advantages:

1.       Helps authentication - Identity is established by the CA database

2.       Helps non repudiation of Document

DEC - Digital Encryption Certificate

• Purchased in the name of the Official of the unit.

• Functions similar to DSC

• Purpose: To encrypt the Document

• Every Railway Dept should have one DEC

• It is not the property of the official in whose name it was purchased.

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SLAM - Software for Locomotive Asset Management

 

SLAM

SLAM — Software for Locomotive Asset Management

Developed by CRIS — Centre for Railway Information Systems

Web-based centralised system (Pilot Stage-1)

Focus: Electric locomotive management

Integrates Sheds, Divisions, Zones, Workshops, CLW — Chittaranjan Locomotive Works, RDSO — Research Designs & Standards Organisation, Railway Board

Provides real-time loco & equipment data

Automates maintenance, scheduling & shop floor

Supports failure analysis & condition monitoring

Generates reports, dashboards & KPIs — Key Performance Indicators

Enables DSS — Decision Support System