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Section 40D
Confession to be made
(1) Any civil servant before going to study, training or study tour under government nomination and returning after completing such study, training or study tour, Section 40C. It will be necessary to confess to serve as follows.
(2) If a civil servant who has been nominated by the government in accordance with sub-section (1) does not come to serve after completing the study, training or study visit or Section 40C. If the employee does not complete the required service period, the salary received by him during the period of study, training or study tour, the scholarship amount received by him, allowance and other amounts mentioned in the acknowledgment will be charged as government tax.
(3) After the completion of study, training or study visit, the civil servant who has gone to private endeavor with the prior approval of the authority must confess to serve the period equal to the period spent in study, training or study visit.
(4) If a civil servant who has gone to study according to sub-sections (1) and (3) does not come to serve after completing the study, training or study tour or does not complete the service period, the period of study, training or study tour of such employee will not be counted in his service period.< br> (5) Notwithstanding anything written elsewhere in this section, section 40C shall apply to an employee who has gone on a study, training or study tour due to compulsory retirement or death. If the service period is not completed, no amount will be recovered from him or his family.