Resource Person:

Adnan Zahoor
ACMA, PIPFA (Public), B.Com
Deputy Director (Audit), MoFA
[email protected]
0313-5391117
TRAVELLING ALLOWANCE
RULES
TRAVELLING ALLOWANCE (TA) RULES

Traveling allowance (TA):_

Traveling allowance is a kind of compensatory
allowance granted to a government servant to meet
personal expenditure necessitated by the special
circumstances in which traveling is involved to perform
assigned duty
Nature of Journeys

A Government servant may be required to perform a journey

on:-
a) tour
b) transfer
c) Other Journeys

He will be entitled to claim traveling allowance according to

his entitlement.
TOUR

 Means absence from the headquarters of a Government

servant either within or, with proper sanction, beyond
his sphere of normal / routine duty to perform special
assigned task/duty.
TRANSFER
Transfer means the movement of a Government
servant from one headquarters station in which he is
employed to another such station, either
 
a) to take up the duties of the new post, or
b) in consequence of change of his Headquarters.
 
Categories of the civil servants for
the purpose of TA in Pakistan
 Category I BPS 17 and above
 Category II BPS 11-16
 Category III BPS 3-10
 Category Iv BPS 1-2
 F.1(4)r-9/2002-509 DT 8.6.2002

7
MILEAGE ALLOWANCE.
 The mileage allowance is an allowance calculated on the
distance traveled which is to meet the cost of a particular
journey.

 The journey between two places should be performed by the

shortest of the two or more practicable routes or by the
cheapest of such route.

 Mileage allowance is admissible from the residence of the

Government Servant to the railway station or the airport as the
case may be and from the railway station or airport to the
place of his temporary residence at the out station.

 
Journey by Road
(MILEAGE ALLOWANCE)
 Personal Car or by engaging a full taxi Rs.10.00 per k.m
 M/Cycle etc. Rs. 4.00 per k.m
 Bicycle, animal back or by foot. Rs2.00 per k.m
 Public transport playing for hire on single seat basis.
 For Govt. servant in B-1 to 22 Rs. 2.50 per k.m

Authority:-MOF.No 1(3)Imp/2012 Dt.16.7.2012

Mode of transport to be used by the
Government servant
 Category –I officers are allowed to use personal car. If the
urgency of the situation demands officers not using
personal car may hire a taxi.

 Category II&III. To use personal motor cycle and Scooter

 Category IV and All Govt. Servants :- By Cycle and

public Transport plying for hire on single seat basis.
Re-imbursement of Toll Taxes.

 Officials traveling on official duty/tour are allowed to

reimburse toll taxes.
 Re-imbursement of the toll taxes is allowed on motor way
paid by an officer while travelling on official duty /tour
by his own car subject to production of original receipt in
token thereof.

MOF No 1(5) R.9/98-268/2002 dt 13.3.2002

JOURNEY BY AIR.
 It is permissible on tour and transfer
 Government servants in B-17 & above (Economy class)
with in Pakistan .
 Fed. Secretaries /Addl. secretaries / In charge of the
Ministry/Division, Chairmen / Executive Directors
/Members of the Board of Public Sectors organizations
are entitled to travel in Economy plus class on PIA
Domestic Routes.

Authority:- MOF No 8(2) R-10/2008-584 Dt. 23.7.2008.

TRAVELING BY AIR
(BELOW GRADE 17)
 Competent authority may allow to travel by air to non
entitled officers/officials (below grade -17) in case of
urgency or necessity .(SR 48-B)
 Use of Air Line
 Government servants on domestic tour have been
allowed to travel by any air line TA will be allowed on
production of air ticket actually charged. (F.D No.
F.1(7)-R.9/93-D-409 Dt.12.8.93)
 Those who are not authorized to travel by air may travel
subject to restriction of his entitlement by road/rail or
steamer (SR48-D)
JOURNEY BY RAIL

Category-I Civil Servants in BPS-17 and above:

Air conditioned class or accommodation of the highest
class available on the route.

Category-II Civil Servant in BPS-14 to 16

Business Class. If traveling on line which does not provide
Business Class) the next lower class.
Category-III : Civil Servant in BPS-11 to 13.
AC Standard, if traveling on line which does not provide
AC Standard ,the next lower class.

Category-IV : Civil Servant in BPS-1 to 10.

Economy class or the lowest class by whatever name be
it called.

Authority: FD No.F.1(4)R-10/2002-635 dated 19.9,2009.

Journey by Sea or River Steamer

A Government Servant of First category :- Highest Class

 A Government Servant of Second category :- Middle or
Second Class
 A Government Servant of third category – middle or
second class, if there are four classes- Third class .
 A Government Servant of fourth category:- The Lowest
Class
DAILY ALLOWANCE:

 Daily allowance is a uniform allowance for each day of

absence from headquarters and is intended to cover the
ordinary daily charges incurred by a Government servant
in consequence of such absence.
 Daily allowance will be admissible only for the actual
night (s) at the out-station for which Daily Allowance is
claimed. Where night stop is not involved and absence
from headquarters exceeds four hours, half daily
allowance will be allowed.
CLARIFICATION:

 Daily allowance on domestic tours where stay for a

night or more is involved will be admissible only for
the night (s) spent at out stations.
 Half daily allowance will be admissible only in those
cases where the absence from headquarters does not
involve stay for the night and no daily allowance is
drawn for any night stay. It cannot be drawn in
addition to any daily allowance drawn for night stay.
DAILY ALLOWANCE
(Effecting from 1.7.2017)
BPS Ord. Special
B 1-4 496 800
B 5 -11 624 880
B 12- 16 1120 1440
B 17- 18 2000 2560
B 19 – 20 2480 3280
B 21 2800 4000
B22 2800 4800
Accommodation charges on official
duty
 Government servants may stay in Government Guest houses,
Public sector Corporations Rest houses and Motels / Hotels.
They can claim room rent charges on production of receipt
subject to three times of the DA in specified stations and one
and half (1½) daily at non specified stations .
 Accommodation charges will be admissible @ 2 times of the
daily allowance where no hotel accommodation receipt is
produced.

MOF No F.8(1) R-10/2011-318Dt 17.8.2012

 The officers of BPS-20 and above staying in hotels may
claim 50% of the additional amount exceeding the limit of
their entitlement i.e.3 times daily allowance on
production of receipts at specified stations

(MOF No. F.1(2) Reg.10/2005-628/06 dt. 10.10.2006)

Specified Stations

 Hyderabad , Karachi, Sukker, Bahawalpur, DG.Khan,

Multan, Quetta, Sargodha, Sialkot, Lahore,
Gujranwala, Rawalpindi, Islamabad, Faisalabad,
Peshawar, Northern areas, Muzaffarabad, & Mirpur
AJ&K.
Sharing of accommodation

 Two officials while on tour can share the

accommodation and can claim half of the room rent
restricted to each individual entitlement
Daily allowance during holidays
and Sundays
 Daily allowance is permissible on Sundays and
closed holidays while on tour.
DAILY ALLOWANCE DURING
LEAVE
 No daily allowance is permissible when a
Government servant is on casual leave during tour
Room rent charges when the
night stay is not involved
 Half Daily allowance is admissible to a Government
Servant in addition to the conveyance charges whose
absence from Headquarters exceeds 4 consecutive
hours on any day on official duty . Such period will be
calculated from absence from HQ or residence as the
case may be .
 Room rent in above case is not permitted
JOURNEY ON TRANSFER
SR 114 - 126

Transfer grant

CATEGORY OF EMPLOYEE RATE

a) Employees having family One month’s pay

b) Employees not having family Half month’s pay
TRANSPORTION OF M/CAR,
M/CYCLE ETC. BY ROAD

1) M/Car Rs. 5.00 per k.m

2) M/Cycle etc. Rs. 2.50 per k.m

LUGGAGE CHARGES
 Rs. 0.02 per km per kg

Authority:-MOF.No 1(3)Imp/2012 Dt.16.7.2012

TRANSPORTATION OF PERSONAL
EFFECTS
Category Possessing family Not possessing
family
Category -I 4500 KG 2240 KG
Category -II 3000 KG 1500 KG
Category -III 1500 KG 760 KG
Category - IV 560 KG 380KG

(No.F.1(4)R-10/2002-19/06 dt.15.3.2006)
Travelling Allowance
As admissible under the rule. (Transfer TA is admissible
where change of residence is involved in consequence of
change of Headquarters).
Transfer grant is admissible only where breaking up of the
house hold establishment at the old station and setting up of
the house hold establishment at new station takes place and
a certificate to this effect is recorded on the transfer TA bill
by the government servant concerned dully counter signed
by the controlling officer
(F.1(2)-Reg.10/2005 dt.10.9.2005)
DA DURING JOURNEY

 One DA at special rate for every 480 KM of road

distance to Govt servant
 If journey by air, One DA for each calendar day of
the actual period taken in transit to Govt. servant.
DA ON ARRIVAL AT THE NEW
PLACE OF POSTING
 One DA at the rate applicable to that station in respect to
Govt servant and each member above 12 years and ½
below 12 years for the day of arrival at the new place of
posting.
A member of the Government servant who follows him
with in 6 months of the date of transfer or precedes him
by not more than one month may be treated as
accompanying him.
Other Journeys
JOURNEY OF A NEWLY APPOINTED
GOVT SERVANT

 No TA is allowed to a Govt. servant for the journey to

join his first post in Government service except
appointment out side Pakistan, Gilgit or Chitral
JOURNEY TO ATTEND AN
OBLEGATORY EXAMINATION
 May be allowed TA as on tour but no daily allowance for
halt is permissible. SR.130,132
JOURNEY ON PROCEEDING OR
RETURNING FROM LEAVE
 No TA is allowed but under special circumstances be
allowed by a competent authority
 If a civil servant is recalled to duty compulsory he is
entitled to claim TA and DA for one way journey only.
 If return from leave is optional no concession is
permissible SR 140,142
JOURNEY TO GIVE EVIDENC E TO
ATTEND THE COURT OF LAW

 He is entitled to draw TA as on tour SR.154

Journey to obtain medical treatment.
 In case of member of the superior Civil service or any
member of their family a medical officer first consulted
and considers the case to be such serious or special
nature that he is unable or unwilling to treat it, he may
with the prior approval of administrative medical officer
of the province give a certificate authorizing the officer
or his family to draw traveling allowance to and from
the nearest station where adequate treatment is available
SR 155-B
A Government servant may draw the traveling
allowance on account of medical treatment
elsewhere in view of the fact that there was no
medical officer at his station on production of
certificate from the medical officer whom he had
consulted. SR.156
 For anti-rabic treatment where facilities are not available
and a Government servant has t o proceed to another station
to get the treatment he may draw the TA on production of
on production of certificate from the AMA to the effect that
in his opinion the journey was absolutely necessary.
SR 156-A
For Invalid pension

 For appearing before the medical board for invalid

pension a competent authority may allow him to
draw actual traveling allowance not exceeding his
entitlement. SR.160,162
JOURNEY ON RETIREMENT
 From the place of last posting to his home town
 Actual fare by rail or air of the class according to his
entitlement immediately before his retirement for
himself and for each member of his family. (MOF No
F.1(5) R-10/2010-98 dt. 24.4.2014).
 For journey by road mileage allowance shall be allowed
at the rates applicable at the time of drawal of claim
(MOF No F.1(5) R-10/2010-98 dt. 24.4.2014).
 Cost of transportation of personal effects.
 Cost of transportation of personal Car , Motor Cycle or
Scooter.
 Transfer grant as admissible on transfer from one
station to other.
 Advance payment for above expenditure will be made
and treated as final payment.
 A man who did not avail above facility during LPR
may avail this with in 6 months after the date of
retirement.
TRAVEL ASSISTANCE TO THE
FAMILY OF DECEASED GOVT.
SERVANT
 Facility of traveling / transportation to the family of
Government Servant in case of death during service
is the same as in case of retirement.
ADVANCE TA ON TOUR
(Rule 269)
 Advance of TA on tour may be allowed to cover the
personal traveling expenses of the Government
Servant.
 The advance should be adjusted immediately on
return to headquarter or before closing the financial
year i.e. 30th June which ever is earlier.
 Second advance cannot be paid unless previous
advance has been adjusted.
ADVANCES ON TRANSFER
(Rule - 265)
A Government Servant under orders of transfer may be
allowed advance of pay not exceeding one month
 Hemay be allowed advance of traveling allowance as
admissible under the rule.
 The advance of pay can also be drawn at the new station
if it is not drawn at the old station.
 These advances should be recorded in the LPC of the
Official.
 The advance of pay is recoverable in 3 equal
installments.
 The advance of traveling allowance is adjusted through
the traveling allowance bill.
 Terms Admissible To Civil Servants Proceeding
Abroad To Participate In The Seminars etc. (Finance
Division OM No.F.3(24)R.10/04 3/3/05 dated
16.06.2005)
 In case of visits abroad, where host Government does
not provide adequate facilities on a/c of
boarding/lodging or cash payment GOP will bear the
differences as under.
Facility offered Government subsidy

Board plus lodging and cash Nothing if cash payment is equal

payment to 30% of DA or more. If cash
payment is less than 30% of the
DA rate the difference between
cash payment and DA
If only furnished 50 % of the normal rate of DA
accommodations provided

Cash payment plus lodging but 50 % of the normal rate of DA

no boarding less cash payment offered.
Cash payment plus 50 % of the normal rate of
lodging but no boarding DA less cash payment
offered.
Cash payment plus board 80 % of the normal rate of
but no lodging DA less cash payment
offered.
No board or lodging or Full DA
cash payment
Cash payment but no Full DA less cash payment
board or lodging offered
15% incidental charges are not allowed.
Air Travel to Foreign Countries.
 Booking can also be done through internet service with
out formal ticketing.
 Under this system “Used air tickets/E-Tickets plus
boarding cards, shall be produced along with the TA
adjustment bills. However, reasons for failure to do so
should be recorded on TA bill by controlling officer of
the office”.

Authority: - Finance Div. OM No F.1(7) R-10/93-471/07

dated 30th June 2007
THANK YOU