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ALL INDIA SERVICES (IMPLEMENTATION OF NATIONAL PENSION SYSTEM) RULES, 2026 – NOTIFICATION NO. G.S.R. 307(E) DATED 22.04.2026

MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Personnel and Training)
NOTIFICATION
New Delhi, the 22nd April, 2026

G.S.R. 307(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the All India Services Act, 1951 (61 of 1951), the Central Government, after consultation with the Government of the States concerned, hereby makes the following rules regulating the method of implementation of the National Pension System, namely:-

1. Short title and commencement. – (1) These rules may be called the All India Services (Implementation of National Pension System) Rules, 2026.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Application. – These rules shall apply to the members of All India Services appointed to the service on or after the 1st day of January, 2004:

Provided that these rules shall not apply to the members of service to whom All India Services (Death-cum-Retirement Benefits) Rules, 1958 apply in accordance with any special or general order passed by the Central Government.

3. Definitions. – (1) In these rules, unless the context otherwise requires, –

(a) “Accounts Officer” means an officer or any other designated authority who is entrusted with the responsibility of registration and generation of Permanent Retirement Account Number (PRAN) to the new subscriber under National Pension System, or an officer who maintains the accounts of a Ministry, Department or office of the Central Government or State Government or Union territory and includes an Accountant General, who is entrusted with the functions of maintaining the accounts or part of accounts of the Central Government or State Government or Union territory;

(b) “Accredited Bank” in relation to a Ministry or Department or Union territory or State Government means the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934) or any bank which is appointed to transact business of the Government pertaining to that Ministry or Department or Union territory or State Government and is officially recognised for transfer of funds to the Trustee Bank;

(c) “Accumulated Pension Corpus” means the monetary value of the pension investments accumulated in the Individual Pension Account of a subscriber under the National Pension System;

(d) “Annuity” means periodic payment by the Annuity Service Provider to the subscriber on purchase of annuity plan out of the Accumulated Pension Corpus;

(e) “Annuity Service Provider” means a life insurance company registered and regulated by the Insurance Regulatory and Development Authority and empanelled by the Authority for providing Annuity services to the subscribers of the National Pension System;

(f) “Authority” means the Pension Fund Regulatory and Development Authority established under sub-section (1) of section 3 of the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013) and includes interim Pension Fund Regulatory and Development Authority set up by the Central Government through Resolutions;

(g) “Central Recordkeeping Agency” means an agency registered under section 27 of Pension Fund Regulatory and Development Authority Act, 2013 to perform the functions of recordkeeping, accounting, administration and customer service for subscribers to schemes;

(h) “Emoluments” means emoluments as specified in rule 5;

(i) “Foreign Service” means service in which a member of service receives his pay with the sanction of the Government from any source other than the Consolidated Fund of India or the Consolidated Fund of a State or the Consolidated Fund of a Union territory;

(j) “Government” means

(i) in the case of a member of service serving in connection with the affairs of a State, or who is deputed for service in any company, association or body of individuals whether incorporated or not, which is wholly or substantially owned or controlled by the Government of a State, or in a local authority set up by an Act of the State, the Government of that State;

(ii) in any other case, the Central Government;

(k) “Individual Pension Account” means an account of a subscriber, executed by a contract setting out the terms and conditions under the National Pension System;

(l) “Local Fund administered by Government” means the fund administered by a body which, by law or rule having the force of law, comes under the control of the Government and over whose expenditure the Government retains complete and direct control;

(m) “National Pension System” means the contributory pension system referred to in section 20 of the Pension Fund Regulatory and Development Authority Act, 2013 whereby contributions from a subscriber are collected and accumulated in an Individual Pension Account using a system of points of presence, a Central Recordkeeping Agency and pension funds as may be specified by regulations by Pension Fund Regulatory and Development Authority;

(n) “Pension fund” means an intermediary which has been granted a certificate of registration under sub-section (3) of section 27 of the Pension Fund Regulatory and Development Authority Act, 2013 by the Authority as a pension fund for receiving contributions, accumulating them and making payments to the subscriber in the manner as may be specified by regulations;

(o) “Permanent Retirement Account Number” means a unique identification number allotted to each subscriber by the Central Recordkeeping Agency;

(p) “Subscriber” means a member of service who subscribes to a scheme of a Pension fund;

(q) “Trustee Bank” means a banking company as defined in the Banking Regulation Act, 1949 (10 of 1949). (2) Words and expressions used herein and not defined but defined in the All India Services Act, 1951, Fundamental Rules, 1922, the All India Services (Death-cum-Retirement Benefits) Rules, 1958, the Central Civil Services (Pension) Rules, 2021, the Pension Fund Regulatory and Development Authority Act, 2013 or the regulations made under the Pension Fund Regulatory and Development Authority Act, 2013 have the same meanings respectively assigned to them in those Acts or rules or regulations.

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