The Government of India has revised the Laptop Purchase Guidelines for Central Government Officers by issuing a new Office Memorandum dated 10 November 2026. The revised Government Laptop Purchase Guidelines replace the earlier instructions issued on 21 July 2023 and introduce updated provisions relating to the eligibility, price ceiling, procurement, retention, transfer and replacement of official laptops, notebooks, tablets and similar devices. The objective of these revised guidelines is to establish a uniform procurement framework, encourage the use of Make in India devices, and ensure that eligible Central Government officers have access to modern digital tools for efficient discharge of official duties.
The revised guidelines clarify eligibility, prescribe new price ceilings, explain retention rules after four years, and specify the procedure to be followed in cases of transfer, retirement and devices declared beyond economical repair.
Purpose of the Revised Guidelines
Digital devices have become an essential part of official functioning in government offices. The revised Office Memorandum authorizes Ministries and Departments to issue laptops, tablets, notebooks, ultrabooks and similar devices to eligible officers for official work, subject to functional necessity and budget availability. Approval is to be exercised by the Secretary of the Ministry or Department in consultation with the Financial Advisor, with limited delegation permitted to officers not below the rank of Joint Secretary.
Eligibility of Officers
The revised guidelines classify officers into two categories.
Officers in Pay Level 8 to Pay Level 11
- Normally, devices may be issued to up to 50% of the sanctioned strength.
- The Secretary may increase this limit to 75% of the sanctioned strength where functional requirements justify the need.
Officers in Pay Level 12 and Above
All officers in Pay Level 12 and above are eligible for the issue of devices up to 100% of the sanctioned strength.
Revised Price Ceiling
The government has prescribed the following maximum purchase limits:
- ₹1,50,000 plus applicable taxes for standard devices.
- ₹1,80,000 plus applicable taxes where the device contains more than 40% Make in India (MII) content.
The prescribed ceiling includes the cost of essential software such as the operating system, antivirus software and Microsoft Office or equivalent standard software.
Procurement Procedure
All purchases are required to follow the General Financial Rules (GFRs) and procurement guidelines issued by the Department of Expenditure.
Ownership, Security and Maintenance
Although the device is allotted to an officer for official use, it remains Government property for four years from the date of purchase.
During this period:
- Maintenance after the warranty period is to be borne by the Department.
- The concerned officer is personally responsible for the safety and security of official data.
- Insurance, if desired, may be obtained by the officer at personal expense. Laptop OM 2026
Device Retention After Four Years
One of the important changes is the retention policy.
After completion of four years, the officer may retain the allotted device without any payment. Before handing over the device, the Department must ensure that all official data is completely removed through proper data sanitization.
Replacement Before Four Years
Normally, no fresh device can be sanctioned within four years.
However, an exception has been provided where the existing device is certified as Beyond Economical Repair (BER) by the manufacturer or an authorized service centre. In such cases, the officer may retain the damaged device without payment and become eligible for a new device, subject to functional necessity.
What is Beyond Economical Repair (BER)?
A device may be treated as Beyond Economical Repair when the estimated repair cost exceeds 50% of its depreciated book value. Such cases require concurrence of the Financial Advisor and are to be examined individually.
Rules Applicable on Transfer and Retirement
The revised guidelines also specify what happens when an officer is transferred or retires before completion of four years.
On Retirement or Leaving Government Service
The officer may retain the device by paying its book value calculated on the basis of depreciation applicable on the date of retirement or relieving.
On Transfer or Deputation
Where an officer is transferred to another Ministry, Department or attached office of the Central Government, the device will accompany the officer to the new place of posting. Details of the device must also be mentioned in the Last Pay Certificate along with a copy of the purchase bill.
Depreciation Formula
The Office Memorandum prescribes depreciation on a straight-line basis at 25% per year (pro-rata).
The depreciation percentage is calculated using the following formula:
Depreciation (%) = (100 ÷ 48) × Number of completed months from the date of purchase
An illustrative table has also been provided showing the recoverable amount after different periods of service.
Applicability of the Guidelines
The revised instructions apply to:
- All Ministries and Departments of the Government of India.
- Attached and subordinate offices.
However, these guidelines do not automatically apply to:
- Ministers and their personal staff.
- Public Sector Undertakings (PSUs).
- State Governments.
- Autonomous or Statutory Bodies.
- Consultants.
PSUs and Autonomous Bodies may adopt these guidelines after obtaining approval from their competent governing authority.
Current Status of Laptop Availability in the Income Tax Department
At present, the Income Tax Department contends with a notable shortage of official laptops, especially at field formations, despite adopting a technology-driven tax administration. Many staff members, including AOs, newly promoted ITOs, PSs, and Inspectors, either use outdated devices or do not have departmental laptops, hindering productivity, mobility and data security.
Key Takeaway
The revised laptop procurement guidelines provide greater flexibility to Ministries and Departments by expanding eligibility, increasing the price ceiling for eligible devices and introducing clear rules for procurement, retention, transfer and replacement of official laptops. These changes are intended to support a secure and technology-driven work environment while promoting the use of Make in India devices. However, for the Income Tax Department and other Central Government offices, effective implementation will depend on timely budget allocation and prompt procurement so that all eligible officers receive the devices needed to perform their official duties efficiently.
Source : OM for Laptop dated 10.11.2026
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