Section 16(2) in Punjab School Education Board (Payment of Gratuity) Regulations, 1989
2.1The term 'Emoluments' for purposes of calculating various retirement and death benefits shall includes Basic Pay as defined in Rule 2.44(a)(i) of Punjab Civil Services Rules, Volume-I, Part-I, Special pay, including NPA (Non Practising Allowance), Personal Pay and Dearness Pay (as and when Dearness Allowance is treated as Dearness Pay) which the Government employee was drawing at the time of his/her death or retirement.
