Section 19C(2) in All India Services (Death-Cum-Retirement Benefits) Rules, 1958
(2)Where a retiring member of the Service does not clear the Government dues and such dues are ascertainable:-(a)an equivalent cash deposit may be taken from him; or(b)an equivalent amount shall be deducted from the gratuity and the death-cum-retirement gratuity.Explanation: For the purpose of this rule, dues which are ascertainable shall include balance of house building or conveyance advance, arrears of rent and other charge pertaining to occupation of Government accommodation, over payment of pay and allowances and arrears of income-tax deductable at source under the Income-tax Act,1961 (43 of 1961).
