Government of Pakistan, Finance Division (Regulation Wing) issued an office memorandum regarding Clarification on Exercising 2nd Option of Premature Retirement Before Attaining the Age of Superannuation. The undersigned is directed to refer to Military Accountant General's letter No.1086/AN/713-84 dated 28-10-2019 on the above subject and to clarify that in the light of Finance Division O. Ms. No.F.1(1)R-4/2007 (Vol.II) dated 17-11-2011 and No. F.1(1)RA/2007 (Vol.II) (PL) dated 06-10-2015, 2nd option of premature retirement is not allowed once Government Servant has already withdrawn his 1" option of premature retirement, however, he may exercise the option for encashment / LPR on attaining the age of superannuation as a fresh case.