Disbursement of salaries to all NDMC employees whether regular/contractual/Guest Teachers is centralized. This job is executed by CBS. At present C.B.S. is engaged in disbursement of salary including arrears, leave encashment and other type of related payments, deduction of tax from the salaries etc. to nearly 14000 employees. The disbursement of salary process is primarily feeded by 21 supervisor i.e. Sr.Asstt./ Jr. Asstt./DEOs whose work is supervised by 5 Sr. Asstts./Head Asstts. under the over all accounting guidance of 2 Section Officers & 3 AAOs.
            The work of CBS in brief is as under:-

1. Checking of salary bills, different kinds of arrears due to late receipt of files in CBS for payment,
2. Preparation of Annual Budget of salary for the concerned financial years,
3. Replies to Audit paras of SAP (Statutory Audit Party) & IAB (Internal Audit Branch) respectively,
4. Replies of different kinds of information sought for under RTI, PGMS etc.
5. Preparation of file for TDS of Councils employees for uploading the same on Income Tax website in form 24Q with the help of Consultant CA and SA, NIELIT,
6. Updation of RTI manuals of Accounts Department,
7. Preparation of complete details of EPF contribution (both employer and employees share) of the concerned employees for onward submission to EPFO,
8. Remittance employer’s share of PPF contribution of concerned employees in SBI Fund Account,
9. Disbursement of salary to Council’s employees through Axis Bank, Barakhamba Road, New Delhi.
10. Payments to NIELIT formerly called DOEACC for hiring the services of system Analyst for smooth working of pay roll software,
11. To ensure average deduction of Income Tax from the monthly salary of all Municipal Employees.
1. Making necessary arrangement for online Issue of Form-16 to all Municipal Employees by 30th April of every year.
2. Preparation of Annual/Quarterly Income Tax return in Form-24Q to Income Tax department with the help of SA, NIELIT
12. Maintainance and deposit of e-TDS returns in electronic format by Sh. Badal Gupta, Consultant CA.
13. Payment of leave encashment & last salary to retiring/deceased municipal employees.
14. Payment of Leave salary & Pension contribution of officers on deputation in NDMC.
15. The payment of subsistence allowance to all suspended municipal employees on receipt of their personal files supported with requisite certificates.
16. Issue of Employee code to new entrants and updation in the e-Finance System by AO(CBS)
17. Release of last salary of the retiring employees on their personal files.
18. Payment of arrears of VI CPC & DTL scales, MACP etc.
19. Salary payments to re-employed teachers on the personal files of the concerned.
20. Payment to Sh. Badal Gupta, Consultant CA for filing e-returns.