UPSC cannot relax limit of four attempts for IAS aspirants: HC

New Delhi, Dec 16 (PTI) Ruling that the UPSC has no power to allow an IAS aspirant to make more than four attempts in Civil Services Examination (CSE), the Delhi High Court today rejected a candidate's plea to consider his fifth successful attempt as valid.
A general category candidate is entitled to make a maximum of four attempts but Praveen Sharma appeared in the exam for the fifth time after a single judge allowed him to do so while referring the matter to CAT for a final decision.

Sharma filed an appeal after Central Administrative Tribunal dismissed his petition for giving a direction to the UPSC.

A Division Bench of Justice Madan B Lakur and Justice Suresh Kait has now dismissed a his plea for a direction to the UPSC to consider his fifth attempt, in which he qualified all the tests including final interview in 2006, as the final try and consider fourth as "aborted attempt" as he failed to sit in all the papers due a serious accident.

"There is no doubt that undue hardship has been caused to petitioner (Sharma) due to an accident and circumstances beyond his control but that by itself does not mean that the rules which are applicable to all candidates should be waived in so far as Sharma is concerned...This would result in a chaotic situation and even the UPSC may not be able to handle it," the Bench observed in a judgement.

In the petition Sharma said that he had appeared the examinations in 2001, 2003, 2004 and during his fourth attempt in 2005 he had met with a serious accident as a result he was not able to appear in some papers and in 2006 his application for another attempt was rejected by the Commission.

Being aggrieved with the UPSC's decision, Sharma had approached the High Court with a submission that his fourth attempt should not be treated as the final chance and to be treated as "aborted attempt". PTI

6th Pay Commission Pension (Revised) for Pensioner retired between 1/1/06 & 1/9/2008

Tax Collection at Source (TCS)

Tax collection at source arises on the part of the seller of goods. Here, tax is collected at the source of income itself. It is to be collected at source from the buyer, by the seller at the point of sale. Such tax collection is to be made by the seller at the time of debiting the amount payable to the buyer to the account of the buyer or at the time of receipt of such amount from the buyer, whichever is earlier. A person collecting tax shall furnish a certificate specifying whether tax has been collected or not,what sum has been collected,the rate of tax applied on it and other such particulars as may be prescribed. It shall be furnished within 10 days from the date of debit or receipt of the amount furnished to the buyer to whose account such amount is debited or from whom such payment is received. The taxes collected must be remitted into the income tax department's account. Every person collecting tax shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a tax-collection account number.

The following goods when sold must be subjected to tax collection at source :-

• Alcoholic liquor for human consumption (other than Indian made foreign liquor).


• Timber obtained under a forest lease.


• Timber obtained by any mode other than under a forest lease.


• Any other forest produce not being timber.