Central government sets Rs 1.5 lakh laptop price limit for employees; Rs 1.8 lakh for Make-in-India devices

The central government has revised guidelines for Level 8 (gazetted officers) and above-level officers to purchase a laptop, notebook or a similar device if they are buying it for official purposes.

Under the revised guidelines, these officers can purchase a laptop or a similar device up to Rs 1,50,000 plus taxes. For devices with a Make-in-India (MII) component of more than 40%, the price ceiling for these officers is Rs 1,80,000 plus taxes.

Not only that, these officers can keep the device after using it for four years. If they retire before the four-year period, they can keep the device after paying the amount equal to its book value as on the date of their relieving from the service.


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In an office memorandum (OM) dated November 10, 2026, the Department of Expenditure, Ministry of Finance, said that if the employee is transferred to or is on deputation to public sector undertakings (PSUs), state government or a statutory body, they can keep the device with them. However, no new device will be issued to them if the concerned department is not govern by the latest guidelines.

The government also clarifies that the revised guidelines are applicable to all officers of ministries or departments of the central government.

The guidelines don’t apply to Ministers and their personal staff (non-government staff), PSUs, state governments, autonomous and statutory bodies and consultants engaged by ministries and departments.

The government, however, clarifies that while the guidelines don’t apply to the above-mentioned bodies, such bodies can implement them with prior approval from the government.

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Here, we explain the guidelines for purchasing laptops and similar devices for central government employees.

Who is eligible to buy a laptop as per the government’s revised guidelines?

• Officers of the Government of India in Pay Level 8 (Gazetted) to Pay Level 11 (as per 7th CPC)
• Officers of the Government of India in Pay Level 12 and above (as per 7th CPC)

The Finance Ministry, however, says that the secretary of the concerned department, in consultation with the financial advisor, can extend this eligibility to 75% of the sanctioned strength of Level 8-11 officers based on their functional requirements.

It means the laptop purchasing facility can be extended to 75% of Level 8-11 officers if it is required and after the mandatory approval.

Similarly, for Level 12 and above officers, the facility can be extended to 100% of the sanctioned strength based on requirement and mandatory approval.

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What is the price ceiling for purchasing laptops, notebooks, and similar devices?

The OM says that the cost of the device should not be more than Rs 1,50,000/- plus taxes. For devices with Make-in-India (MII) component of more than 40%, the price ceiling is Rs 1,80,000 plus taxes. These price ceilings are inclusive of the cost of the standard software. Here, the standard software refers to any software (operating system, antivirus software or MS Office, etc.) that is essential for the running of the device for official work.

Safety, security & maintenance of device

The device will be the property of the government up to four years from the date of purchase.

The government will also bear the cost of the maintenance and upkeep of the device post-warranty period.

The officer who is given the device will be responsible for the safety and security of data and information.

The officer concerned will be free to get the device insured at their personal cost.

Changes under the revised laptop guidelines

Particulars	Revised provision
Eligible officers	Pay Level 8 and above
Eligibility for Level 8–11	50%, extendable to 75%
Eligibility for Level 12 and above	100%
Regular laptop price ceiling	₹1.50 lakh + taxes
Make-in-India device price ceiling	₹1.80 lakh + taxes, if MII component exceeds 40%
Government ownership	First four years
Retention after four years	Free of cost
Depreciation	25% annually
New laptop within four years	Only in qualifying BER cases
Retirement before four years	Employee can retain by paying book value
Maintenance after warranty	Department bears the expenditure

What will be the book value of the device?

For calculation of the book value, a depreciation of 25% per year (pro-rata basis), on the straight-line method, will be adopted.

For example: An eligible officer is issued a device (including standard software) costing Rs 1,50,000. The calculation of depreciation and book value of the device will be as follows-

Formula

Percentage of depreciation = (100/48) X No. of months elapsed or completed from the date of purchase of the device.

Illustration

Date of purchase of device	Date of retirement / leaving service	Completed months	Depreciation	Book value / amount to be recovered
20.04.2026	30.04.2027	12 months	0.25	75% of the original amount*
20.04.2026	20.10.2027	18 months	(100/48) × 18 = 37.5%	62.5% of the original amount
20.04.2026	30.04.2028	24 months	0.5	50% of the original amount
20.04.2026	19.03.2029	34 months	(100/48) × 34 = 70.83%	29.17% of the original amount

Retention of device

The guidelines say that after four years of usage, the officer can retain the issued device. However, they can do so after the concerned ministry ensures that the data in the device is completely wiped out.

Beyond economic repair clause

The guidelines also outline the condition when an officer can be issued a laptop or a device before four years of timeframe. It can be issued in case of repair where the device has been declared as ‘beyond economical repair’.

Then, the officer can retain the device without paying any amount. The concerned office will also be eligible for a new device (based on the functional necessity).

The officer also needs to obtain a ‘beyond economical repair’ certificate from the Original Equipment Manufacturer or its authorised service centre or agency company providing annual maintenance contract services to the Department.

The guidelines also reveal that when repair cost is considered too high (exceeding 50% of book value of equipment taking depreciation into account), such cases will be dealt with on a case-to-case basis.

Conditions at the time of transfer, Superannuation etc.

1.If an officer retires or leaves government service within four years of purchase of such device, the officer will have the option of retaining the device by paying the amount equal to the book value of the device as on the date of their relieving from the service.

2.If an officer is on a transfer or deputation to other ministry, department or sub-ordinate offices of the central government, the officer can carry the device to their new place of posting. Such an arrangement should be mentioned in the Last Pay Certificate (LPC) along with a copy of the bill.

3.If the officer has been transferred to or is on deputation to Public Sector Undertakings, state government and autonomous or statutory body, the officer can carry the device to their new place of posting. However, the officer will not be issued a new device during the deputation period in bodies where the OM is not applicable.

Instructions for ministries and departments

The OM reveals that for officials who are currently holding laptops, notebooks or similar devices, as per the guidelines given in the OM dated July 21, 2023, their terms and conditions for the retention of the device will be governed as per the new guidelines.

The OM also clarifies that the applicability of the provisions of the latest guidelines to the officers of Armed Forces/Para Military Forces and officers of the Defence Ministry and other similar establishments dealing with sensitive data would be subject to restrictions imposed by the concerned departments, taking into consideration the security of information.