The Handbook
What it doesGuidesFAQCSD
The Handbook

Pay, travel, claims, letters, and CSD for officers of the Indian Armed Forces.

Explore

GuidesFrequently asked questions8th Pay CommissionDA arrears calculatorSPARSH login guideCSD guides

Get The Handbook

Download for iPhoneDownload for Android

Support & legal

ContactPrivacyTerms

The Handbook is an independent reference drawn from official publications, including the Handbook of Pay & Allowances 2023, the Handbook of Travelling Allowances 2023 and Ministry of Finance DA orders. Always confirm with your unit's adjutant or PCDA before filing claims.

© 2026 The Handbook.

Independent reference.

Guides/pay and allowances

2023 handbook summary·Source checked 15 October 2026

Dearness Allowance for Army Officers

Dearness Allowance is revised on 1 January and 1 July each year. Under the Seventh Central Pay Commission, it is calculated on basic pay in the matrix level plus Military Service Pay and Non-Practicing Allowance where applicable . Later percentages come from Ministry of Finance orders listed below.

Jump to the DA arrears calculator8th Pay Commission: official status

Overview

Dearness Allowance is revised on 1 January and 1 July each year. Under the Seventh Central Pay Commission, it is calculated on basic pay in the matrix level plus Military Service Pay and Non-Practicing Allowance where applicable (2023 handbook, printed p. 130; PDF p. 141). Later percentages come from Ministry of Finance orders listed below.

What the handbook says

The source describes DA as sanctioned twice yearly, payable from 1 January and 1 July. For the revised pay structure, its calculation base is pay in the prescribed matrix level plus Military Service Pay and Non-Practicing Allowance, if applicable; it excludes other pay such as special pay (2023 handbook, printed p. 130; PDF p. 141).

DA remains a separate element of remuneration rather than pay within the Defence Forces pay rules. During paid leave it follows the leave salary actually drawn, while leave without pay and allowances does not carry DA (2023 handbook, printed pp. 130-131; PDF pp. 141-142).

What this means

The percentage must come from the Government order covering the relevant effective date. The 2023 handbook explains the calculation base but does not by itself establish DA percentages after its publication cut-off.

Who this applies to

  • DA applies to pay elements expressly included by the governing order.
  • Special pay and other unlisted pay elements are outside the calculation base described by the source.
  • Leave without pay and allowances does not carry DA under the source summary (2023 handbook, printed p. 130; PDF p. 141).

Rates and dates

Current rate: 60% from 1 January 2026 (Ministry of Finance OM 1/1(i)/2026-E.II(B), 22 April 2026; PIB PRID 2253245). The July 2026 revision had not been notified in an official order at last review (15 October 2026).

The 2023 handbook table runs from nil on 1 January 2016 to 42% on 1 January 2023. It marks some 2020-2021 figures as frozen or notional for retirement- benefit purposes (2023 handbook, printed p. 130; PDF p. 141).

Subsequent revisions verified against Ministry of Finance (Department of Expenditure) orders and matching Press Information Bureau cabinet notes:

Effective dateDA rateGovernment order (Dept of Expenditure)Public announcement
1 January 202342%(2023 handbook baseline)n/a
1 July 202346%1/4/2023-E.II(B) (see note below)PIB PRID 1968727, 26 October 2023
1 January 202450%1/1/2024-E.II(B), 12 March 2024PIB PRID 2012369, 14 March 2024
1 July 202453%1/5/2024-E.II(B), 21 October 2024PIB PRID 2065315, 21 October 2024
1 January 202555%1/1(1)/2025-E.II(B), 2 April 2025PIB PRID 2116184, 2 April 2025
1 July 202558%1/4(i)/2025-E.II(B), 6 October 2025PIB PRID 2173541, 6 October 2025
1 January 202660%1/1(i)/2026-E.II(B), 22 April 2026PIB PRID 2253245, 22 April 2026

Note on 1 July 2023: Order number 1/4/2023-E.II(B) is cited in the body of the January 2024 order (1/1/2024-E.II(B)) as the prior DA sanction; the 46% rate and 1 July 2023 effective date match PIB PRID 1968727.

Orders are issued by the Ministry of Finance, Department of Expenditure, and are commonly hosted on doe.gov.in and mirrored on departmental sites. Treat the order PDF as the authority for calculation and arrears; PIB releases announce cabinet approval and the headline rate.

What you may need

The cited source page does not state a separate claim-document checklist. Pay records must nevertheless identify the included pay elements and the effective DA order used for calculation.

Authorities and source references

  • Ministry of Finance, Department of Expenditure: periodic DA orders on 1 January and 1 July (order numbers listed above for 2023-2026).
  • 2023 PCDA(O) handbook: calculation base and pre-July 2023 historical table only.

Related guidance

  • Military Service Pay
  • Transport Allowance

About this guidance

This is a plain-language summary for general information. It is not an official order or an authority for a claim. Confirm the applicable order and your individual eligibility with the competent authority or PCDA(O) before acting.

DA arrears calculator

Estimate the monthly DA difference and total arrears when a new DA rate is notified with retrospective effect. Rates come only from the table on this page. Works in your browser; nothing is saved or sent.

Months for which the new rate is due but the old rate was paid.

Enter your basic pay to see the monthly difference, the total arrears and the working.

Estimate only. This assumes the same basic pay and MSP for every month and ignores increments, promotions, leave without pay and rounding rules. It does not cover Non-Practising Allowance or deductions. The official calculation by PCDA(O) prevails over this estimate. For the 8th Pay Commission, see the official-status explainer.

Source and review

Report a correction
Source edition
Handbook of Pay and Allowances (2023 edition)
Source pages
Printed page 130; PDF page 141
Source checked
15 October 2026
Review status
Published from the source; independent editorial verification pending

The Handbook is an independent reference, not an official authority. Confirm current applicability with your unit or the relevant accounts office before acting or filing a claim.