Rule 132: Approving Panel remuneration and expenses
Rule 132 concerns the remuneration and expenses of the Approving Panel. It sets the sitting fee and allowance standard for attending meetings and identifies the government budget that meets the expenditure.
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Bare law
Rule 132 - Remuneration
(1) For attending the meeting of an Approving Panel, the Chairperson and other members of the said Panel shall be entitled to — (a) a sitting fee of ₹ 6000 per day; and (b) travelling allowances including transportation charges for local travel and daily allowances (including accommodation) as admissible to an officer of the rank of Secretary to the Government of India.
(2) The expenditure of an Approving Panel shall be met from the budgetary grants of the Department of Revenue in the Ministry of Finance of the Central Government.
Rule breakdown
Sitting fee for meeting attendance
The Chairperson and other members are entitled to a sitting fee of ₹6,000 per day for attending a Panel meeting.
The wording states a daily sitting fee, not a fee per assessee, reference or item heard.
Travel and daily allowances
The rule includes travel allowances, local transportation and daily allowances including accommodation at the standard admissible to a Secretary to the Government of India.
The allowance component follows that stated standard; the ₹6,000 amount is the separate sitting fee.
Expenditure is government-funded
Panel expenditure is met from Department of Revenue budgetary grants in the Ministry of Finance of the Central Government.
This rule does not prescribe a corresponding application or hearing fee payable by the assessee.
Key takeaways
₹6,000 per day
The sitting fee relates to meeting attendance.
Separate allowances
The stated Secretary-level allowance standard applies.
Government budget
Department of Revenue grants meet the expenditure.
Practical checklist
- Distinguish the sitting fee from allowances.
- Read the stated public-budget funding provision.
Avoid
- Do not describe this as an assessee filing charge.
FAQs
Is ₹6,000 charged for each assessee’s case?
The rule states a per-day sitting fee for the Chairperson and members, not a case fee.
Does the fee include all travel and accommodation?
The rule separately provides the stated travel and daily allowances.
Who funds the Panel expenditure?
The Department of Revenue’s budgetary grants within the Ministry of Finance.
Glossary
- Sitting fee
- The ₹6,000-per-day meeting-attendance payment specified in sub-rule (1)(a).