Army chief Gen Dalbir Singh Suhag today said the procedure adopted by the Controller of Defence Accounts (CDA) has resulted in the delay.
The Army had faced embarrassment after reports emerged that many of its personnel were upset with the top brass for its decision to deduct their one-day pay without consent.
Suhag today said that within 2-3 days of PM Modi's announcement, the Navy had decided to donate a day's pay of its personnel.
Suhag said that he waited for Army commanders' conference in October, 2013 where everyone said contribution must be made.
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"I told them to go back to their command and check from their formations, units and individuals... ," he said, adding that a list was made of people who were not willing to pay.
"But the CDA, after a gap of at least two months, came up. CDA said every individual must fill up a form that he is voluntarily contributing," he said, adding that 12 lakh forms were printed and sent out to soldiers across the country, including those posted at remote locations like the Siachen.
"I think by September end, Rs 60.4 crore had been transferred. In last two months, till December 15, Rs 4.6 crore were also transferred. Even now the payment is being made. Army has given Rs 65 crore and Navy about Rs 2 crore and the IAF about Rs 9 crore," he said.