Procedure for determination and authorisation of the amounts of pension and gratuity are governed by Rule 108 ,110 and 111 of the A.S (Pension) Rules, 1969. The Governement of Assam in P&PG Department has issued Notification for immediate sanction of Provisional Pension soon after the retirement of a Govt Servent till finalisation of pension. Wherever delays are anticipated due to Departmental Proceeding/ Judicial Proceeding, in such cases provisional pension is required to be sanctioned under Rule 21 of the A.S (Pension) Rules, 1969.

The process of preparation of pension papers start at least 24 to 30 months prior to the due date of retirement of the Government servant by the Head of Department/Head of Office/Accounts Officer. The retiring Government servant is to be provided with the application Forms for processing pension papers 2 years prior to the date of his superannuation. The retiring official is required to furnish certain information (for example joint photograph with spouse, family details, name of bank through which pension is to be drawn etc.) to the Head of Office in the prescribed Form. The Head of Office is required to send complete pension papers to the A.G/D.P not later than 6 months before the date of retirement.

The Head of Office/Accounts Officer is expected to complete the processing of pension papers well in time so that the pensioner is able to draw his pension immediately after his retirement. Pension can be drawn through any of the Branch of a Government Authorised Public Sector Bank (9 (nine) number of Authorised Banks are currently operative for disbursement of pension in Assam). The A.G/ D.P after going through all the procedures will issue the Pension Payment Order (PPO) to the to the concerned Bank/Treasury as well as to the pensioners. In case the pensioner wants to change the bank/treasury/place of drawal of pension, he will have to apply to the concerned Accounts Officer/PAO for making necessary correction in the PPO.