DLC Digital Life Certificate - Pensioners - Jeevan Pramaan

 

Digital Life Certificate (DLC) for Pensioners

Click for Jeevan Pramaan Website 

Click for Jeevan Pramaan App

1. Introduction:

• DLC stands for Digital Life Certificate

• Also known as Jeevan Pramaan (Life Certificate)

• An initiative of the Govt of India

• Object: To enable the Government pensioners to submit their life certificate digitally

• Eliminates the need for physical presence at Banks / Pension Disbursing offices.  

•  10.46 Crore Jeevan Pramaan already submitted Digital Life Certificates since 2014 

2. Key Features:

• Generate DLC using Aadhaar authentication.
• The certificate is stored electronically and can be accessed by Pension Disbursing Authorities (PDAs).
• No physical submission of life certificate is required.
• It can be generated using mobile apps, PCs, or at Jeevan Pramaan Centres.
• The certificate remains valid for one year from the date of issue.

3. Procedure to Obtain DLC:

1. Pensioner should have an Aadhaar number, a working mobile number, and an active Pension Payment Order (PPO).
2. Download the 'Jeevan Pramaan' app or visit the nearest Citizen Service Centre (CSC) or bank branch enabled for Jeevan Pramaan.
3. Authenticate identity using Aadhaar face RD application (to be downloaded along with Jeevan Pramaan application.) Click for Aadhaar Face RD App
4. After successful authentication, the DLC is generated and sent to the Pension Disbursing Authority automatically.

4. Benefits for Indian Railway Pensioners:

• Pensioners (approx 15 Lakhs in IR only) can submit DLC from anywhere in India.
• It helps avoid crowding at railway pension offices and banks, particularly for aged or differently-abled pensioners.
• The DLC system integrates with ARPAN (Advanced Railway Pension Access Network) used by Indian Railways.
• Pensioners receive confirmation messages on their registered mobile after submission.

5. Documents and Essentials Required:

• Aadhaar Card linked with bank account.
• PPO Number and Pensioner ID.
• Mobile number for OTP verification.
• Biometric device (for self-generation using app or PC).

6. Validity and Renewal:

The Digital Life Certificate is valid for 12 months. Pensioners need to submit a new certificate once every year, usually in the month of November, to ensure uninterrupted pension payments.

7. Helpline and Support:

For assistance, pensioners can contact the Jeevan Pramaan Helpdesk or visit the official portal. Indian Railway pensioners may also approach the nearest Personnel or Accounts Department offices for guidance.

8. Conclusion:

The Digital Life Certificate has revolutionized the pension verification process by making it simple, secure, and transparent. It reflects the government’s commitment towards digital empowerment of senior citizens and ensures convenience for lakhs of pensioners, especially from the Indian Railways. 

Key Points - DLC

1. DLC stands for Digital Life Certificate

2. Also called as Jeevan Pramaan

3. For Central Government Pensioners

4. PDA stands for Pension Disbursing Authority

5. PPO stands for Pension Payment Order

6. CSC stands for Citizen Service Centre

7. ARPAN stands for Advanced Railway Pension Access Network

8. Valid for 12 Months

9. Submitted in the month of November (Every year)

End

Classification / Allocation of Revenue Expenditure - Explained

 

Classification and Allocation of Expenditure in Indian Railways

(With Simplified Domestic Analogy for Better Understanding)

1.     Introduction

Classification and allocation of expenditure form the foundation of railway financial accounting. The system ensures that every rupee spent is properly identified under its appropriate accounting head — right from Major Head to Object Head (Primary Unit) — as prescribed in Indian Railways Financial Code, Volume II.   Click for F2 - Financial Code Volume Two

For easy comprehension, this complex structure can be compared with how a family categorizes its household expenses — groceries, rent, school fees, travel, etc. Similarly, Indian Railways classifies its expenditure systematically for transparent financial control and reporting.

2. Structure of Classification

The standard Railway accounting classification follows this order:
Major Head → Sub-Major Head → Minor Head → Sub Head → Detailed Head → Object Head (Primary Unit).
Each head serves a unique purpose in identifying the nature, function, and object of expenditure.

2.     Comparative Table: Railway vs Household Classification

Level of Classification	In Indian Railways (Financial Code Volume II)	Household Analogy
Major Head (MH)	Broad category like 3002 – Working Expenses, 5002 – Capital Outlay	Total household expenditure – daily vs capital items like groceries vs furniture
Classification starts from here
First part – erstwhile Demand 03 of 03 – 113 - 18
Sub-Major Head (SMH) / Erstwhile Demand	Divisions within Major Head – e.g., erstwhile Demands 03 to 14 (Sub Major Heads 01 to 12)	Broad household categories like rent, groceries, education, travel
Second part – MH/SH/DH 113 of 03 – 113 - 18
Minor Head (MH)	Functional divisions – Admin, Finance, Personnel, Engineering	Subcategories of groceries – cereals, pulses, vegetables, dairy, etc.
Sub Head (SH)	Specific offices or units – GM Office, DRM Office, Vigilance, Legal cell, Work study etc	Further division of cereals – rice, wheat, millets, etc.
Detailed Head (DH)	Specific item/service – Gaz. Officers, Non-Gaz. Staff, Contingencies etc	Types of rice – basmati, raw, boiled, unpolished, etc.
Third & Final part – PU 18 of 03 – 113 - 18
Object Head (Primary Unit)	Purpose of spending – Pay, Allowances, Office Expenses, Travel	Mode of purchase – home-grown, purchased, from stock, exchanged

3.     Illustrative Example of a Railway Allocation

 

Head of Account	Code	Explanation
Major Head	3002	IR Working Expenses – Commercial Lines
Erstwhile Demand	03	General Superintendence & Services (SMH 01)
Minor Head	100	General Administration
Sub Head	110	GM Office
Detailed Head	113	Office Contingencies
Object Head	18	Office Expenses

 

Full Classification Example: 03-100-110-113-18 → 03 – 113 - 18 Office Expenses for GM Office under General Administration.

  

 4.     Key Points for Academic Understanding

 

Concept	Explanation
Purpose	Ensures financial discipline, transparency, and accountability.
Utility	Facilitates budget control, monitoring, and comparison across Railways.
Uniformity	Aligns with Government of India’s standard heads of account.
Example	Classification like 03-100-110-113-18 / 03-113-18 clearly shows the flow from function to expenditure item.
Audit Relevance	Helps internal and external audit track expenditure purpose accurately.

5.     Conclusion

Understanding the classification of expenditure is simplified when related to practical analogies. Just as families categorize expenses to maintain order, Indian Railways uses a hierarchical classification system to ensure efficient budgeting, control, and audit compliance.

This structure, prescribed in Indian Railways Financial Code Volume II, forms the backbone of Railway accounting and financial management.

 

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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