DA का full form Dearness Allowance है हिंदी में डी.ए. का फुल फॉर्म dearness allowance है। यह लोगों के मुद्रास्फीति (Inflation) के प्रभाव को कम करने के लिए भुगतान किए गए एक के वेतन का हिस्सा है, जिसे मूल वेतन के प्रतिशत के रूप में गणना की जाती है। dearness allowance (DA) महंगाई पर आधारित एक adjustment grant है और भारत, बांग्लादेश और पाकिस्तान में सरकारी कर्मचारियों सार्वजनिक क्षेत्र के कर्मचारियों (PSE) और पेंशनरों को Payment किया जाता है। DA शहर से शहर में बदलता रहता है, क्योंकि रहने की लागत भी जगह-जगह बदलती रहती है; महानगरों में रहने की लागत छोटे शहरों और ग्रामीण क्षेत्र से अधिक है।
2) DA: District Attorney
United States में DA कान फर्म District Attorney (जिल्ला प्रतिनिधि) है। DA United States में स्थानीय सरकार के एक क्षेत्र के लिए मुख्य अभियोजक है। DA को डिप्टी डिस्ट्रिक्ट (DDA), सिटी अननी क्यूटर डिप्टी जनरल भी कहा जाता है। जिला aapani की प्राथमिक Responsibilityअपर मुकदमा चलाना है। व्यवस्था के आधार पर, टीए को jurisdiction के मुख्य कार्यकारी द्वारा पा स्थानीयमाओं द्वारा चुना जा सकता है। यूनाइटेड किंगडम (यूके) में, एक जिला अटॉर्नी के बराबर स्थिति एक chief crow prosecutor है, और एक सहायक जिला अटॉनी के बराबर एक crown prosecutor है।
DA संक्षिप्त रूप के अन्य फुल फॉर्म
Department of Agriculture
Department of the Army
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Dearness allowance can be described as a portion of salary that is a fixed percentage of the base salary. It serves to offset the inflation impact. Because DA is directly linked to the cost-of-living, the DA component can be different for different employees based upon their location. This means that DA will differ for rural, semi-urban, and urban employees.
The Dearness Allowance will be increased from 17% to 28% effective July 1.
Cabinet approved a 11% increase in Dearness Allowance and Dearness Relief for central government employees and pensioners starting 1 July. The DA rate has increased to 28% from 17%.
What is the Dearness Allowance?
Dearness allowance is the cost-of-living adjustment allowance that the government pays to employees in the public sector and pensioners. Both employees from India and Bangladesh are eligible for the DA component.
The government introduced the DA component after the Second World War. The formula to calculate dearness allowance changed after 2006. Currently, DA is calculated in the following:
- For Central Government employees:
Dearness Allowance % = (Average AICPI (Base year 2001=100) for the 12 months -115.76)/115.76)*100
- For employees of the Central public sector:
Dearness Allowance % = (Average AICPI (Base year 2001=100) for the last 3 months -126.33)/126.33)*100
AICPI stands to represent All-India Consumer Price Index.
Since 1996, DA was added to compensate for inflation or price rises in a financial year. It is therefore revised twice a year: once in January and again in July.
Types of Dearness Allocation
There are two distinct categories that can be used to calculate Dearness Allowance: Industrial and Variable.
- Allowance for Industrial Dearness
- Variable Dearness Allowance
How is DA treated under Income Tax?
For salaried employees, Dearness allowance is fully taxable as per Assessment Year 2017-18. Dearness allowance can be a portion of the salary if employees receive unfurnished, rent-free accommodation where all requirements are met.
The Income Tax Act mandates that tax liability for Dearness allowance will have to be declared in the filed returns.
Pay Commissions play a role in DA Calculation
The salary of public sector employees in India will be reviewed by the next pay commission. This is to take into consideration all components of the salary. The Dearness Allowance is also taken into consideration when rolling out the next report of the pay commission. All factors are considered by pay commissions when calculating salaries for personnel in public service. The pay commissions are responsible for reviewing and changing the multiplication factor.
Dearness allowance for pensioners
The pensions for retired public sector employees are also updated every time a new salary structure has been rolled out by a commission. Dearness Allowance is also affected. Every time DA increases by a certain percentage it is reflected in pensions for retired employees of the public sector. This is true for both family pensions and regular pensions.
New Developments under the Budget: Dearness Allowance Hike
The Dearness Allowance hike was a great relief for most central government workers. Recently, the Union Cabinet announced a 2% increase in the DA for government employees. This move, spearheaded by Narendra Modi (Indian Prime Minister), will benefit over 50 lakh Central Government employees as well as 55 lakh pensioners. The dearness allowance is an increase in the amount of money that staff and pensioners receive to reduce inflation effects on their salaries.
Taxation saw many changes in 2018. The new budget brought many new developments and advancements. The Dearness Allowance, which was previously 5%, has been increased to 7% for more than 11,000,000 employees.
The proposed changes indicate that this increase is most likely to be in the best interest of more than 48.41 million central employees and 61.17 crore pensioners and staff.
There is a difference between HRA and DA.
DA or dearness allowance is calculated as a specific percentage of the basic salary which is then added to the basic salary along with other components like HRA (House Rent Allowance) to make up the total salary of an employee of the government sector.
The House Rent Allowance, also known as HRA, is a salary component that an employer gives to employees to cover expenses related to renting accommodation for their residential use. HRA is applicable to employees in both the private and public sectors, while DA applies to those who work in the public sector.
Dearness Allowance Merger
The dearness allowance for employees in the public sector has increased steadily since 2006. The figure currently stands at 50% of the basic salary. This is what has happened for several years. The DA percentage has steadily risen to offset rising inflation.