Central Government Account (Receipts & Payments) Rules, 1983 \u2014 Study Notes<\/title>\n<style>.elementor-section.elementor-section-stretched,\n .elementor-section-full_width,\n .elementor-container,\n .elementor-column,\n .elementor-column-wrap,\n .elementor-widget-wrap,\n .elementor-element {\n padding: 0 !important;\n margin: 0 !important;\n gap: 0 !important;\n }\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n :root {\n --navy:#0f2a4a; --blue:#1a5fa8; --sky:#2d8ecf; --teal:#0e8f7a;\n --amber:#c97c10; --red:#c0392b; --gold:#c89b0a; --purple:#7e3eb5;\n --text:#1c2b3a; --muted:#5a6d80; --border:#e0e8f0;\n }\n html { scroll-behavior: smooth; }\n body { font-family:'DM Sans',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; background:#fff; color:var(--text); font-size:15px; line-height:1.85; }\n a { text-decoration:none; color:inherit; }\n .hero { width:100%; background:linear-gradient(130deg,#0f2a4a 0%,#1a5fa8 38%,#0e8f7a 78%,#c89b0a 100%); padding:60px 48px 56px; 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background:#eafaf5; color:#0a6354; }\n .quiz-opt.wrong { border-color:var(--red); background:#fdf2f1; color:var(--red); }\n .quiz-opt.lock { pointer-events:none; opacity:0.55; }\n .quiz-opt.lock.correct, .quiz-opt.lock.wrong { opacity:1; }\n .quiz-fb { margin-top:12px; font-size:13px; line-height:1.6; color:var(--muted); padding:0 2px; min-height:18px; }\n .quiz-fb strong { color:var(--navy); }\n .quiz-foot { display:flex; align-items:center; justify-content:space-between; margin-top:16px; padding-top:14px; border-top:1px solid var(--border); }\n .quiz-score { font-size:12.5px; font-weight:700; color:var(--navy); font-family:'JetBrains Mono',monospace; }\n .quiz-btn { background:var(--blue); color:#fff; border:none; font-family:'DM Sans',sans-serif; font-size:12.5px; font-weight:700; padding:9px 18px; border-radius:8px; cursor:pointer; transition:background 0.15s; }\n .quiz-btn:hover { background:#14508f; }\n .quiz-btn:disabled { background:#b9c6d4; cursor:default; }\n \/* form chip grid *\/\n .form-grid { display:grid; grid-template-columns:repeat(auto-fit,minmax(150px,1fr)); gap:10px; margin:18px 0 26px; }\n .form-chip { background:#fff; border:1.5px solid var(--border); border-radius:10px; padding:12px 12px; transition:transform .15s, box-shadow .15s, border-color .15s; }\n .form-chip:hover { transform:translateY(-3px); box-shadow:0 8px 20px rgba(15,42,74,.10); border-color:var(--teal); }\n .form-chip .fc-code { font-family:'JetBrains Mono',monospace; font-weight:800; font-size:14px; color:var(--blue); }\n .form-chip .fc-desc { font-size:12px; color:#5a6b7d; line-height:1.45; margin-top:3px; }\n @media (max-width:560px) { .quiz-opts { grid-template-columns:1fr 1fr; } }\n<\/style>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@400;600;700&family=DM+Sans:wght@400;500;700&family=JetBrains+Mono:wght@400;700&display=swap\" rel=\"stylesheet\">\n<\/head>\n<body>\n\n<div class=\"hero\">\n <div class=\"hero-inner hero-grid\">\n <div class=\"hero-text\">\n <span class=\"hero-kicker\">Study Notes · CGA · M\/o Finance (Dept. of Expenditure)<\/span>\n <h1>Central Government Account (Receipts & Payments) Rules, 1983<\/h1>\n <p class=\"hero-sub\">The procedural rule-book of the <strong>departmentalised accounting system<\/strong> \u2014 made under <strong>Article 283(1)<\/strong>. It governs the <strong>custody<\/strong> of the Consolidated, Contingency and Public Account moneys, their <strong>payment in<\/strong> (receipts) and <strong>withdrawal<\/strong> (payments): from cash handling and pay-in-slips, through the entire <strong>cheque regime<\/strong>, pay & allowances, contingencies, stores, works, loans and provident funds, to deposits and the <strong>GAR forms<\/strong> that carry every claim.<\/p>\n <div class=\"hero-pills\">\n <span class=\"hero-pill\">Article 283(1)<\/span>\n <span class=\"hero-pill\">In force 1-6-1983<\/span>\n <span class=\"hero-pill\">199 Rules · 3 Appendices<\/span>\n <span class=\"hero-pill\">GAR 1 – GAR 47<\/span>\n <\/div>\n <\/div>\n <div class=\"hero-illustration\" aria-hidden=\"true\">\n <svg viewBox=\"0 0 320 280\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" role=\"img\" aria-label=\"A treasury vault holding a rupee, with a ledger and a cheque\">\n <ellipse cx=\"160\" cy=\"262\" rx=\"124\" ry=\"12\" fill=\"rgba(0,0,0,0.18)\"\/>\n \n <rect x=\"36\" y=\"150\" width=\"120\" height=\"96\" rx=\"6\" fill=\"#f4f8fc\" stroke=\"#0f2a4a\" stroke-width=\"3\"\/>\n <line x1=\"52\" y1=\"170\" x2=\"140\" y2=\"170\" stroke=\"#1a5fa8\" stroke-width=\"2\"\/>\n <line x1=\"52\" y1=\"186\" x2=\"140\" y2=\"186\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <line x1=\"52\" y1=\"202\" x2=\"140\" y2=\"202\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <line x1=\"52\" y1=\"218\" x2=\"120\" y2=\"218\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <line x1=\"96\" y1=\"150\" x2=\"96\" y2=\"246\" stroke=\"#0f2a4a\" stroke-width=\"1.5\" opacity=\"0.4\"\/>\n \n <rect x=\"150\" y=\"196\" width=\"132\" height=\"50\" rx=\"5\" fill=\"#fffaf0\" stroke=\"#c89b0a\" stroke-width=\"3\"\/>\n <text x=\"162\" y=\"220\" font-family=\"Georgia,serif\" font-size=\"16\" font-weight=\"700\" fill=\"#c0392b\">₹<\/text>\n <line x1=\"178\" y1=\"216\" x2=\"266\" y2=\"216\" stroke=\"#1a5fa8\" stroke-width=\"2\"\/>\n <line x1=\"178\" y1=\"230\" x2=\"240\" y2=\"230\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <text x=\"262\" y=\"240\" font-family=\"Georgia,serif\" font-size=\"9\" fill=\"#5a6d80\">PAID<\/text>\n \n <rect x=\"104\" y=\"40\" width=\"112\" height=\"116\" rx=\"10\" fill=\"#e3edf6\" stroke=\"#0f2a4a\" stroke-width=\"3\"\/>\n <rect x=\"116\" y=\"52\" width=\"88\" height=\"92\" rx=\"6\" fill=\"#0f2a4a\"\/>\n <circle cx=\"160\" cy=\"98\" r=\"26\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"4\"\/>\n <circle cx=\"160\" cy=\"98\" r=\"9\" fill=\"#c89b0a\"\/>\n <line x1=\"160\" y1=\"98\" x2=\"160\" y2=\"70\" stroke=\"#fffaf0\" stroke-width=\"3\"\/>\n <line x1=\"160\" y1=\"98\" x2=\"182\" y2=\"112\" stroke=\"#fffaf0\" stroke-width=\"3\"\/>\n <line x1=\"160\" y1=\"98\" x2=\"138\" y2=\"116\" stroke=\"#0e8f7a\" stroke-width=\"3\"\/>\n \n <circle cx=\"160\" cy=\"30\" r=\"18\" fill=\"#c89b0a\" stroke=\"#8a6a00\" stroke-width=\"2\"\/>\n <text x=\"160\" y=\"37\" font-family=\"Georgia,serif\" font-size=\"20\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#fffaf0\">₹<\/text>\n <\/svg>\n <\/div>\n <\/div>\n<\/div>\n\n\n<div class=\"breadcrumb-bar\">\n <div class=\"breadcrumb-inner\">\n <a href=\"#\">Home<\/a>\n <span class=\"sep\">›<\/span>\n <a href=\"#\">Notes<\/a>\n <span class=\"sep\">›<\/span>\n <span>Central Government Account (Receipts & Payments) Rules, 1983<\/span>\n <\/div>\n<\/div>\n<div class=\"layout\">\n <aside class=\"sidebar\">\n <div class=\"toc-card\">\n <div class=\"toc-card-title\">Table of Contents<\/div>\n\n <details class=\"toc-chapter\" data-chapter=\"1\" open>\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 1<\/span>\n <span class=\"toc-ch-title\">Foundations & General Principles<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">Intro<\/span><a href=\"#c1-origin\">Origin, Authority & Scope<\/a><\/li>\n <li><span class=\"toc-sub-num\">R2<\/span><a href=\"#c1-defs\">Key Definitions<\/a><\/li>\n <li><span class=\"toc-sub-num\">R3-5<\/span><a href=\"#c1-custody\">Location & Custody of Money<\/a><\/li>\n <li><span class=\"toc-sub-num\">R6-10<\/span><a href=\"#c1-receipt\">Paying Receipts into the Account<\/a><\/li>\n <li><span class=\"toc-sub-num\">R11-12<\/span><a href=\"#c1-withdraw\">Withdrawal & Responsibility<\/a><\/li>\n <li><span class=\"toc-sub-num\">R13<\/span><a href=\"#c1-cash\">Handling Cash & the Cash Book<\/a><\/li>\n <li><span class=\"toc-sub-num\">R14-17<\/span><a href=\"#c1-misc\">Adjustments, RBI & Rounding<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c1-recap\">Chapter 1 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"2\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 2<\/span>\n <span class=\"toc-ch-title\">Receipt of Government Revenues<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R18<\/span><a href=\"#c2-accept\">Acceptance & the Rs 100 Limit<\/a><\/li>\n <li><span class=\"toc-sub-num\">R19<\/span><a href=\"#c2-cheques\">Cheques & Drafts Tendered<\/a><\/li>\n <li><span class=\"toc-sub-num\">R20<\/span><a href=\"#c2-date\">Date of Receipt<\/a><\/li>\n <li><span class=\"toc-sub-num\">R21-23<\/span><a href=\"#c2-receipts\">Granting Receipts<\/a><\/li>\n <li><span class=\"toc-sub-num\">R25-26<\/span><a href=\"#c2-challan\">Transfer Credit & Challans<\/a><\/li>\n <li><span class=\"toc-sub-num\">R27<\/span><a href=\"#c2-exam\">Examination Fees<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c2-recap\">Chapter 2 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"3\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 3<\/span>\n <span class=\"toc-ch-title\">Withdrawals, Bills & the Cheque Regime<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R28-32<\/span><a href=\"#c3-claims\">Claims, Arrears & Suppliers<\/a><\/li>\n <li><span class=\"toc-sub-num\">R33-37<\/span><a href=\"#c3-bills\">Preparation of Bills & Stamps<\/a><\/li>\n <li><span class=\"toc-sub-num\">R38-43<\/span><a href=\"#c3-cheqbooks\">Cheque Books & Drawing Rules<\/a><\/li>\n <li><span class=\"toc-sub-num\">R44<\/span><a href=\"#c3-types\">Three Types of Cheques<\/a><\/li>\n <li><span class=\"toc-sub-num\">R45-48<\/span><a href=\"#c3-life\">Validity, Cancel & Lost Cheques<\/a><\/li>\n <li><span class=\"toc-sub-num\">R49-50<\/span><a href=\"#c3-payment\">Date of Payment & Letters of Credit<\/a><\/li>\n <li><span class=\"toc-sub-num\">R56-62<\/span><a href=\"#c3-vouchers\">Vouchers, Overcharges & Audit<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c3-recap\">Chapter 3 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"4\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 4<\/span>\n <span class=\"toc-ch-title\">Personal Claims of Govt Servants<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R64-65<\/span><a href=\"#c4-duedate\">Due Date for Salaries<\/a><\/li>\n <li><span class=\"toc-sub-num\">R66-69<\/span><a href=\"#c4-paybills\">Pay Bills & Certificates<\/a><\/li>\n <li><span class=\"toc-sub-num\">R70-73<\/span><a href=\"#c4-deduct\">Deductions from Pay<\/a><\/li>\n <li><span class=\"toc-sub-num\">R74-78<\/span><a href=\"#c4-attach\">Attachment of Pay by Courts<\/a><\/li>\n <li><span class=\"toc-sub-num\">R80-86<\/span><a href=\"#c4-lpc\">First Pay, LPC & Agents<\/a><\/li>\n <li><span class=\"toc-sub-num\">R87-92<\/span><a href=\"#c4-leave\">Leave Salary, OTA, TA & Disbursement<\/a><\/li>\n <li><span class=\"toc-sub-num\">R93-95<\/span><a href=\"#c4-death\">Last Pay & Death of Payee<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c4-recap\">Chapter 4 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"5\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 5<\/span>\n <span class=\"toc-ch-title\">Contingent Charges<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R96-98<\/span><a href=\"#c5-types\">Meaning & Five Types<\/a><\/li>\n <li><span class=\"toc-sub-num\">R99-100<\/span><a href=\"#c5-advance\">Permanent Advance & Limits<\/a><\/li>\n <li><span class=\"toc-sub-num\">R101-106<\/span><a href=\"#c5-certs\">Required Certificates<\/a><\/li>\n <li><span class=\"toc-sub-num\">R107-110<\/span><a href=\"#c5-resp\">Responsibility & Registers<\/a><\/li>\n <li><span class=\"toc-sub-num\">R111-112<\/span><a href=\"#c5-subv\">Sub-vouchers & Bills<\/a><\/li>\n <li><span class=\"toc-sub-num\">R113-122<\/span><a href=\"#c5-abstract\">Abstract & Detailed Bills<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c5-recap\">Chapter 5 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"6\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 6<\/span>\n <span class=\"toc-ch-title\">Stores, Works & Misc. Payments<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R124-129<\/span><a href=\"#c6-stores\">Purchase of Stores<\/a><\/li>\n <li><span class=\"toc-sub-num\">R130-138<\/span><a href=\"#c6-works\">Works Expenditure<\/a><\/li>\n <li><span class=\"toc-sub-num\">R139-145<\/span><a href=\"#c6-refund\">Refunds of Revenue<\/a><\/li>\n <li><span class=\"toc-sub-num\">R146-150<\/span><a href=\"#c6-grants\">Grants, Compensation & Scholarships<\/a><\/li>\n <li><span class=\"toc-sub-num\">R151-157<\/span><a href=\"#c6-misc\">Interest, Discretionary Grants & More<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c6-recap\">Chapter 6 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"7\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 7<\/span>\n <span class=\"toc-ch-title\">Loans, Public Debt & Provident Funds<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R158-160<\/span><a href=\"#c7-loans\">Loans & Advances \u2014 Basics<\/a><\/li>\n <li><span class=\"toc-sub-num\">R161-166<\/span><a href=\"#c7-advances\">Revenue & Personal Advances<\/a><\/li>\n <li><span class=\"toc-sub-num\">R167-170<\/span><a href=\"#c7-debt\">Public Debt & Savings<\/a><\/li>\n <li><span class=\"toc-sub-num\">R171-174<\/span><a href=\"#c7-pfsub\">PF Subscriptions & Recoveries<\/a><\/li>\n <li><span class=\"toc-sub-num\">R175-181<\/span><a href=\"#c7-pfpay\">PF Withdrawals & Final Payment<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c7-recap\">Chapter 7 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"8\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 8<\/span>\n <span class=\"toc-ch-title\">Deposits, Interpretation & Forms<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R182-185<\/span><a href=\"#c8-deposits\">Deposits \u2014 Categories & Limits<\/a><\/li>\n <li><span class=\"toc-sub-num\">R186-188<\/span><a href=\"#c8-repay\">Repayment & Earnest Money<\/a><\/li>\n <li><span class=\"toc-sub-num\">R189-190<\/span><a href=\"#c8-lapse\">Lapsed Deposits<\/a><\/li>\n <li><span class=\"toc-sub-num\">R191-194<\/span><a href=\"#c8-pda\">Personal Deposit Accounts<\/a><\/li>\n <li><span class=\"toc-sub-num\">R195-199<\/span><a href=\"#c8-other\">Other Deposits & Interpretation<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c8-forms\">The GAR Forms Reference<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c8-recap\">Chapter 8 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <\/div>\n <\/aside>\n\n <main class=\"article\">\n \n <section class=\"chapter-pane active\" id=\"pane-ch1\" data-chapter=\"1\">\n\n <div class=\"chapter-heading-block\" id=\"c1-origin\">\n <span class=\"chapter-badge\">CH 1 \u00b7 FOUNDATIONS<\/span>\n <h2>Foundations & General Principles (Part I)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What these Rules are<\/div>\n <div class=\"def-text\">\n The CGRP 1983 are <strong>procedural rules made by the President under clause (1) of Article 283<\/strong> of the Constitution. They regulate the <strong>custody<\/strong> of the Consolidated Fund and Contingency Fund of India, the <strong>payment of money into<\/strong> and <strong>withdrawal of money from<\/strong> those Funds and the <strong>Public Account<\/strong>, plus the custody of other public money. They were framed to fit the <strong>departmentalised accounting system<\/strong> introduced in the Central (Civil) Ministries in <strong>1976-77<\/strong>, which eliminated the old treasury system for those receipts and payments.\n <\/div>\n <\/div>\n\n <p>The Rules were cleared by the <strong>Comptroller & Auditor-General (CAG)<\/strong>, by the <strong>Reserve Bank of India<\/strong> (for banking-related provisions) and vetted by the <strong>Ministry of Law<\/strong>. They <strong>came into force on 1-6-1983<\/strong> and apply to <strong>all transactions other than payment of pensionary benefits<\/strong> pertaining to the Central Government and the Union territories of <strong>Delhi and Andaman & Nicobar Islands<\/strong>.<\/p>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">The constitutional anchors<\/div>\n <p>The Rules sit on three constitutional funds: the <strong>Consolidated Fund<\/strong> (Art. 266(1)), the <strong>Contingency Fund<\/strong> (Art. 267(1), established under the Contingency Fund of India Act, 1950) and the <strong>Public Account<\/strong> (Art. 266(2)). Together these three form the <strong>\"Government Account.\"<\/strong> The <strong>CAG is appointed under Article 148<\/strong>. Pension payments still routed through State\/UT treasuries and public-sector banks stay outside these Rules and continue under the old <strong>Treasury Rules<\/strong> (rules 319\u2013374 and 441). Posts & Telegraphs and Defence keep departmental treasure chests under those Treasury Rules.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c1-defs\">\n <span class=\"section-badge teal\">§ Rule 2<\/span>\n <h3>Key definitions worth memorising<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:26%\"><col style=\"width:74%\"><\/colgroup>\n <thead><tr><th>Term<\/th><th>Meaning under Rule 2<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Accounts Officer<\/td><td>The <strong>Principal Accounts Officer or Pay & Accounts Officer (PAO)<\/strong> functioning under the scheme of departmentalisation of accounts.<\/td><\/tr>\n <tr><td class=\"label-cell\">Accredited bank<\/td><td>The <strong>Reserve Bank<\/strong>, or any bank appointed to transact a Ministry\/Department's or UT's Government business.<\/td><\/tr>\n <tr><td class=\"label-cell\">Cheque-drawing DDO<\/td><td>A <strong>drawing & disbursing officer<\/strong> authorised to withdraw money for specified payments against an <strong>assignment account<\/strong> in his favour at a branch of the accredited bank.<\/td><\/tr>\n <tr><td class=\"label-cell\">Controller General of Accounts (CGA)<\/td><td>Officer in M\/o Finance (Dept. of Expenditure) responsible for a <strong>technically sound payment-cum-accounting system<\/strong> and for prescribing custody\/payment\/withdrawal rules.<\/td><\/tr>\n <tr><td class=\"label-cell\">Government Account<\/td><td>The account of the <strong>Consolidated Fund + Contingency Fund + Public Account<\/strong> taken together.<\/td><\/tr>\n <tr><td class=\"label-cell\">\"Government\"<\/td><td>The <strong>Central Government and the UTs of Delhi and Andaman & Nicobar Islands<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Bank<\/td><td>A branch of the <strong>SBI<\/strong> (agent of RBI), a subsidiary bank, or any bank appointed RBI agent under s.45(1) of the RBI Act, 1934.<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"section-heading-block\" id=\"c1-custody\">\n <span class=\"section-badge blue\">§ Rules 3\u20135<\/span>\n <h3>Location & custody of Government money<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🏦<\/span><span><strong>Rule 3:<\/strong> moneys credited to the Government Account are held either <strong>in the Reserve Bank<\/strong>, or <strong>in a Central Treasury<\/strong> whose cash business is not done by the bank. RBI deposits are governed by the <strong>agreement in Appendix I<\/strong> (made under s.21 of the RBI Act, 1934).<\/span><\/li>\n <li><span class=\"ico\">🧾<\/span><span><strong>Not part of the general cash balance:<\/strong> small-coin depots, rupee coins, mint balances, and cash held in Post Offices\/departmental offices.<\/span><\/li>\n <li><span class=\"ico\">🔐<\/span><span><strong>Rule 5:<\/strong> the <strong>bank is responsible<\/strong> for the safe custody of Government moneys deposited with it; cash in officers' hands (Military Treasure Chests etc.) follows Part IV of the Treasury Rules.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c1-receipt\">\n <span class=\"section-badge purple\">§ Rules 6\u201310<\/span>\n <h3>Paying receipts into the Government Account<\/h3>\n <\/div>\n\n <p><strong>Rule 6:<\/strong> all money received on Government account must be paid <strong>in full and without undue delay<\/strong> into the accredited bank, using <strong>Form GAR 1 (pay-in-slip)<\/strong>. Receipts must <strong>not<\/strong> be used to meet departmental expenditure \u2014 <em>except<\/em> the specific cases authorised in sub-rule (2), such as Postmasters, External Affairs offices abroad without a bank branch, All India Radio commissions, the Department of Publications, Films Division, and certain poultry farms.<\/p>\n\n <div class=\"highlight-box\">\n <div class=\"hl-label\">⭐ The flow of a receipt<\/div>\n <div class=\"hl-text\"><strong>Rule 7<\/strong> lets the public credit Government dues <strong>direct<\/strong> into the accredited bank. <strong>Rule 9<\/strong> bars money once withdrawn from the Government Account from being re-deposited in a bank account outside the Government Account. <strong>Rule 8<\/strong> requires the receiving branch to deposit collections into the Government Account.<\/div>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c1-withdraw\">\n <span class=\"section-badge amber\">§ Rules 11\u201312<\/span>\n <h3>Withdrawal of money & who is responsible<\/h3>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">Rule 11 \u2014 the gateway to withdrawal<\/div>\n <p>Money may be withdrawn from the Government Account <strong>only against cheques<\/strong> issued by an <strong>Accounts Officer<\/strong> (on an account in his favour) or by a <strong>cheque-drawing DDO<\/strong> (on an assignment account in his favour) at a specified branch. For civil Ministries the account is opened by the <strong>Financial Adviser in consultation with the CGA<\/strong>. <strong>No cheque is drawn unless it will be issued soon after.<\/strong> A first-ever pay claim (other than for a fresh appointee) needs the <strong>Last Pay Certificate in Form GAR 2<\/strong>. The drawer must get <strong>sufficient information on the nature of every payment<\/strong> before accepting a claim.<\/p>\n <\/div>\n\n <p><strong>Rule 12:<\/strong> a DDO told by the Accounts Officer that money was incorrectly withdrawn must <strong>recover it without delay<\/strong> and without waiting for any correspondence on the retrenchment order. An officer supplied with funds is <strong>responsible until he has rendered an account<\/strong> to the Accounts Officer's satisfaction, and must ensure payment reaches the persons entitled.<\/p>\n\n <div class=\"section-heading-block\" id=\"c1-cash\">\n <span class=\"section-badge red\">§ Rule 13<\/span>\n <h3>Handling cash & the Cash Book<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📓<\/span><span>The Head of Office maintains a <strong>Cash Book in Form GAR 3<\/strong>; all monetary transactions are entered <strong>as soon as they occur<\/strong> and attested.<\/span><\/li>\n <li><span class=\"ico\">❌<\/span><span><strong>No erasure or over-writing<\/strong> in the cash book \u2014 a mistake is struck through and the correct entry written in <strong>red ink between the lines<\/strong>, every correction initialled and dated.<\/span><\/li>\n <li><span class=\"ico\">✅<\/span><span>The cash book is <strong>closed regularly<\/strong>, the totalling verified by someone other than the writer; the cash balance is <strong>verified at month-end<\/strong> with a signed, dated certificate.<\/span><\/li>\n <li><span class=\"ico\">📦<\/span><span><strong>Exceptions:<\/strong> \"Account Payee\" cheques merely routed for delivery go in a separate <em>transit register<\/em> (not the cash book); cheques issued by a cheque-drawing DDO go in a <strong>Register of Cheques Issued (GAR 4)<\/strong>; local cheques\/drafts received by non-cheque-drawing DDOs go in a <strong>Register of Valuables (GAR 5)<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">👤<\/span><span>Government money should not be mixed with non-Government money; employing <strong>peons to carry cash is discouraged<\/strong> (and guarded for large amounts).<\/span><\/li>\n <\/ul>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">⚠ Note 4 \u2014 the cash chest<\/div>\n <p>The cash chest\/almirah must have <strong>two locks of different patterns<\/strong>; the two keys are held by <strong>different custodians<\/strong>, and the chest is opened only when <strong>both are present<\/strong>. Duplicate keys go in <strong>separate sealed covers<\/strong> with higher officers (preferably the accredited bank). <strong>Once a year, in April<\/strong>, the duplicate keys are examined, found intact, re-sealed and a note kept in the duplicate-keys register.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c1-misc\">\n <span class=\"section-badge gold\">§ Rules 14\u201317<\/span>\n <h3>Adjustments, the RBI & rounding off<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🤝<\/span><span><strong>Rule 14:<\/strong> transactions with a State are adjusted only per directions of the <strong>CGA on the advice of the CAG<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🏭<\/span><span><strong>Rule 15:<\/strong> the RBI's responsibility is limited to what the Appendix I agreement imposes; the bank may stay open on a holiday\/beyond hours (e.g. last working day of March) if the CGA so requires.<\/span><\/li>\n <li><span class=\"ico\">⚖️<\/span><span><strong>Rule 16:<\/strong> departmental regulations for detailed procedure are made by Government (or authorised departmental authorities); they stay valid unless repugnant to these Rules.<\/span><\/li>\n <li><span class=\"ico\">🔢<\/span><span><strong>Rule 17 (Appendix II):<\/strong> transactions are rounded to the <strong>nearest rupee<\/strong> \u2014 <strong>50 paise and above rounded up<\/strong>, less than 50 paise ignored. Dues fixed by law are <strong>always rounded up<\/strong> to the next rupee; pension\/DCRG\/commuted value rounded up. Effective <strong>1-4-1987<\/strong>. Only petty cash purchases\/sales in a primary record may still involve paise.<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz1\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 1 Quiz \u2014 origin, definitions & general principles<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Six questions drawn straight from Part I. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage1\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore1\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext1\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c1-recap\">\n <div class=\"recap-title\">⚡ Chapter 1 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Enabling provision<\/td><td>Made by the President under <strong>Article 283(1)<\/strong><\/td><\/tr>\n <tr><td>In force from<\/td><td><strong>1-6-1983<\/strong><\/td><\/tr>\n <tr><td>Applies to<\/td><td>Central Govt + UTs of <strong>Delhi and A&N Islands<\/strong>; excludes <strong>pensionary benefits<\/strong><\/td><\/tr>\n <tr><td>Three Funds<\/td><td>Consolidated (266(1)) \u00b7 Contingency (267(1)) \u00b7 Public Account (266(2))<\/td><\/tr>\n <tr><td>CAG appointed under<\/td><td>Article <strong>148<\/strong><\/td><\/tr>\n <tr><td>Money held in<\/td><td><strong>Reserve Bank<\/strong> or a <strong>Central Treasury<\/strong> (Rule 3)<\/td><\/tr>\n <tr><td>Withdrawal only by<\/td><td>Cheque of an <strong>Accounts Officer<\/strong> or <strong>cheque-drawing DDO<\/strong> (Rule 11)<\/td><\/tr>\n <tr><td>Cash Book \/ Cheque Register<\/td><td><strong>GAR 3<\/strong> \/ <strong>GAR 4<\/strong> \/ Valuables <strong>GAR 5<\/strong><\/td><\/tr>\n <tr><td>Cash chest<\/td><td><strong>Two locks of different patterns<\/strong>; keys checked every <strong>April<\/strong><\/td><\/tr>\n <tr><td>Rounding rule<\/td><td><strong>50 paise & above → next rupee<\/strong> (Appendix II, w.e.f. 1-4-1987)<\/td><\/tr>\n <tr><td>Interpretation authority<\/td><td><strong>M\/o Finance (Dept. of Expenditure \u2014 CGA)<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch2\" data-chapter=\"2\">\n\n <div class=\"chapter-heading-block\" id=\"c2-accept\">\n <span class=\"chapter-badge\">CH 2 \u00b7 RECEIPTS<\/span>\n <h2>Receipt of Government Revenues, Dues & Crediting (Part II)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Part II governs<\/div>\n <div class=\"def-text\">\n Part II is the <strong>\"money coming in\"<\/strong> side: how departmental officers and the accredited bank may <strong>accept<\/strong> revenues, dues and other Government money, how <strong>cheques and drafts<\/strong> tendered are treated, when payment is <strong>deemed to have been made<\/strong>, the discipline of <strong>granting receipts and challans<\/strong>, and the rule for transfer credit when receipts are locally re-used.\n <\/div>\n <\/div>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Rule 18 \u2014 the Rs 100 cash ceiling<\/div>\n <p>Government dues may be realised in <strong>cash (legal-tender coins\/notes), cheques, drafts, money orders, postal orders<\/strong>, or other prescribed form. They are usually received as <strong>crossed local drafts\/cheques<\/strong> or in cash. Unless specially authorised, a departmental officer may <strong>normally receive cash up to Rs 100 in each case<\/strong>. Instruments tendered to non-cheque-drawing DDOs must be drawn in favour of the <strong>concerned PAO<\/strong> (by designation); cheques received in the officer's name may be <strong>endorsed<\/strong> to the PAO.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c2-cheques\">\n <span class=\"section-badge purple\">§ Rule 19<\/span>\n <h3>Cheques & drafts tendered \u2014 the conditions<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">✂️<\/span><span>Cheques\/drafts must be <strong>crossed by the drawer<\/strong> before tendering. Until cleared, the Government <strong>cannot admit payment is received<\/strong> \u2014 only the <em>receipt of the cheque<\/em> is acknowledged (\"Received cheque\/draft no. \u2026 for Rs \u2026 drawn on \u2026\"); a <strong>formal receipt follows only after clearance<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🚫<\/span><span>On <strong>dishonour<\/strong>, the fact is reported at once to the tenderer with a demand for cash; the dishonoured instrument is returned <strong>on surrender of the preliminary acknowledgement<\/strong>; the Government accepts no liability for delay in intimation. The accompanying challan is <strong>retained and destroyed<\/strong>, not returned.<\/span><\/li>\n <li><span class=\"ico\">⏳<\/span><span>For dues payable by a <strong>fixed date<\/strong>, the bank may refuse cheques tendered on the <strong>last day<\/strong> (and the departmental office, on the <strong>last two working days<\/strong>), or instruments needing inter-bank clearing if the clearing house is disrupted.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c2-date\">\n <span class=\"section-badge amber\">§ Rule 20<\/span>\n <h3>When is payment \"deemed made\"?<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:55%\"><col style=\"width:45%\"><\/colgroup>\n <thead><tr><th>How the cheque\/draft is tendered<\/th><th>Deemed date of payment<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Tendered to the bank<\/td><td>Date it is <strong>cleared and entered in the receipt scroll<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">Tendered to a departmental officer<\/td><td>The <strong>third working day after presentation<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">Sent by post (where post payment is allowed)<\/td><td>Date the <strong>cover is put into the post<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <p>A cheque marked \"not payable before a certain date\" is treated as paid only on that date. \"Working day\" means a day when <strong>both the departmental office and the bank are open<\/strong>.<\/p>\n\n <div class=\"section-heading-block\" id=\"c2-receipts\">\n <span class=\"section-badge teal\">§ Rules 21\u201324<\/span>\n <h3>Granting receipts & receipt books<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 21:<\/strong> the Head of Office gives the payer a <strong>signed receipt<\/strong> only after satisfying himself the amount is entered in the cash book. Receipts are written <strong>in figures and in words<\/strong> over the \"Cash Received \/ Received Payment\" stamp. Where money is realised by deduction from a bill, a receipt is given only if specially desired.<\/span><\/li>\n <li><span class=\"ico\">📖<\/span><span><strong>Rule 22:<\/strong> receipt books are in <strong>machine-numbered Form GAR 6<\/strong> (from the Central Forms Store, Calcutta), kept <strong>under lock and key<\/strong> in the personal custody of the signing officer; forms are counted before use.<\/span><\/li>\n <li><span class=\"ico\">❌<\/span><span><strong>Rule 23:<\/strong> <strong>no duplicate or copy of a receipt<\/strong> may be issued on the plea that the original is lost \u2014 only a certificate that \"on a specified day a certain sum on a certain account was received from a certain person\" may be given.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c2-challan\">\n <span class=\"section-badge gold\">§ Rules 25\u201326<\/span>\n <h3>Transfer credit & the challan (GAR 7)<\/h3>\n <\/div>\n\n <div class=\"callout\">\n <div class=\"callout-label\">The \"Nil\" claim & the challan<\/div>\n <p><strong>Rule 25:<\/strong> when receipts are locally used to meet payments (under Rule 6(2)), the <strong>gross receipts and the payments<\/strong> are both entered \u2014 never just the net; the adjustment bill is a <strong>\"Nil\" claim<\/strong> superscribed <em>\"received payment by transfer credit to \u2026\"<\/em>. <strong>Rule 26:<\/strong> anyone paying into the bank presents a <strong>challan in Form GAR 7<\/strong> (duplicate\/triplicate\/quadruplicate) showing the nature of payment, the PAO and the account classification. Separate challans for different heads. Direct\/indirect tax payments use special CBDT\/CBEC challans; rupee deposits under the Direct Payment Procedure use <strong>Form GAR 8 in quadruplicate<\/strong>.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c2-exam\">\n <span class=\"section-badge blue\">§ Rule 27<\/span>\n <h3>Examination fees<\/h3>\n <\/div>\n <p>Fees for <strong>UPSC \/ Staff Selection Commission<\/strong> examinations in India are remitted to the respective Commission's Secretary by <strong>crossed Indian Postal Orders<\/strong> (or other notified negotiable instruments). For candidates residing outside India, the fees may be received by the <strong>Missions abroad<\/strong>.<\/p>\n\n \n <div class=\"ix\" id=\"quiz2\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 2 Quiz \u2014 acceptance, dates & receipts<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Six questions from the receipts side. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage2\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore2\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext2\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c2-recap\">\n <div class=\"recap-title\">⚡ Chapter 2 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Pay-in-slip form<\/td><td><strong>GAR 1<\/strong> (Rule 6)<\/td><\/tr>\n <tr><td>Cash limit per case<\/td><td>Normally up to <strong>Rs 100<\/strong> (Rule 18)<\/td><\/tr>\n <tr><td>Cheque must be<\/td><td><strong>Crossed by the drawer<\/strong> before tendering<\/td><\/tr>\n <tr><td>Deemed payment (to bank)<\/td><td>Date <strong>cleared & entered in receipt scroll<\/strong><\/td><\/tr>\n <tr><td>Deemed payment (to dept. officer)<\/td><td><strong>3rd working day<\/strong> after presentation<\/td><\/tr>\n <tr><td>Receipt book form<\/td><td><strong>GAR 6<\/strong>, machine-numbered, under lock & key<\/td><\/tr>\n <tr><td>Duplicate receipt<\/td><td><strong>Never issued<\/strong> on plea of loss (Rule 23)<\/td><\/tr>\n <tr><td>Challan form<\/td><td><strong>GAR 7<\/strong>; Direct Payment Procedure uses <strong>GAR 8<\/strong> \u00d74<\/td><\/tr>\n <tr><td>Exam fees<\/td><td>UPSC\/SSC via <strong>crossed Indian Postal Orders<\/strong> (Rule 27)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch3\" data-chapter=\"3\">\n\n <div class=\"chapter-heading-block\" id=\"c3-claims\">\n <span class=\"chapter-badge\">CH 3 \u00b7 WITHDRAWALS<\/span>\n <h2>Withdrawals \u2014 General Rules, Bills & the Cheque Regime (Part III, Sec. I)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Section I covers<\/div>\n <div class=\"def-text\">\n This is the spine of the \"money going out\" half: how a <strong>claim becomes a bill<\/strong>, how bills are <strong>prepared and signed<\/strong>, and the entire <strong>cheque life-cycle<\/strong> \u2014 types, validity, revalidation, cancellation, lost cheques \u2014 along with the <strong>date of payment<\/strong>, Letters of Credit, vouchers, overcharges and audit objections. It applies generally to <strong>all<\/strong> withdrawals unless a later Section provides otherwise.\n <\/div>\n <\/div>\n\n <p><strong>Rule 28:<\/strong> no money is withdrawn except by <strong>presenting a bill<\/strong> in support of the claim. A <strong>bill<\/strong> is a statement of a claim against the Government; it <strong>becomes a voucher only when receipted and stamped \"PAID.\"<\/strong> <strong>Rule 29:<\/strong> bills are duly receipted; separate stamped receipts are furnished where required. <strong>Rule 30:<\/strong> a non-Government claimant (work\/service\/supply) submits claims through the responsible Government officer; payments to contractors may be made to their banks given a valid power of attorney and the contractor's acceptance.<\/p>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">Two numbers to remember<\/div>\n <p><strong>Rule 30, Note 2:<\/strong> income tax is deducted at source at <strong>2%<\/strong> on payments to contractors\/sub-contractors <strong>exceeding Rs 10,000<\/strong> (s.194-C, Income-tax Act 1961). <strong>Rule 32 (Arrear claims):<\/strong> claims <strong>not preferred within two years<\/strong> of becoming due attract the GFR provisions on arrear claims before they can be pre-checked and paid. <strong>Rule 31:<\/strong> permitted payments may be made out of <strong>permanent advances\/imprests<\/strong>, subject to recoupment on bills.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-bills\">\n <span class=\"section-badge teal\">§ Rules 33\u201337<\/span>\n <h3>Preparing bills & the stamp rule<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">✏️<\/span><span><strong>Rule 33:<\/strong> bills are filled in and signed <strong>in ink<\/strong> (ball-point allowed if clear); amounts in <strong>words and figures<\/strong>, with \"only\" after whole rupees and <strong>no space left for interpolation<\/strong>. <strong>Debt-head items<\/strong> are drawn on separate forms <strong>printed in red ink on white paper<\/strong>; <strong>charges under two or more major heads are not combined<\/strong> in one bill; blank spaces are struck with oblique lines; the <strong>full account classification<\/strong> (voted\/charged) is recorded.<\/span><\/li>\n <li><span class=\"ico\">❗<\/span><span><strong>Erasures and over-writing are absolutely forbidden<\/strong> \u2014 cancel in red ink, insert the correct entry, and authenticate with full dated signature.<\/span><\/li>\n <li><span class=\"ico\">📋<\/span><span><strong>Rule 34:<\/strong> a <strong>Bill Register (GAR 9)<\/strong> is reviewed monthly; a <strong>Bill Transit Register (GAR 10)<\/strong> is reviewed bi-weekly to prevent fraudulent bills.<\/span><\/li>\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 35:<\/strong> no payment on a bill signed by a <strong>clerk<\/strong> or with a <strong>stamp<\/strong>; a Head of Office may authorise a Gazetted Officer to sign (communicating the specimen signature) but stays responsible. Bills needing prior counter-signature are not presented before it.<\/span><\/li>\n <li><span class=\"ico\">💷<\/span><span><strong>Rule 37:<\/strong> receipts for sums <strong>exceeding Rs 20<\/strong> must be <strong>stamped<\/strong> (Indian Stamp Act 1899) \u2014 applied to the <strong>net amount payable<\/strong>, not the gross claim.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">Rule 36 \u2014 lost bills<\/div>\n <p>No duplicate bill is issued on the plea of loss. If a passed bill is lost before payment, the drawer first gets the Accounts Officer\/cheque-drawing DDO to certify it <strong>\"has not been paid and will not be paid if presented hereafter,\"<\/strong> then issues a copy marked <strong>\"duplicate\" in red ink<\/strong> and tells the paying authority to refuse the original.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-cheqbooks\">\n <span class=\"section-badge purple\">§ Rules 38\u201343<\/span>\n <h3>Cheque books & the discipline of drawing<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📝<\/span><span><strong>Rule 38:<\/strong> cheque books are supplied by the <strong>Accounts Officer \/ cheque-drawing DDO<\/strong> \u2014 <strong>not obtained from the bank<\/strong>. Defence, Railways and P&T arrange their own; machine-perforated cheque forms come from the <strong>Central Stamp Stores, Nasik Road<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">📱<\/span><span><strong>Rule 39:<\/strong> the branch bank is told the <strong>number of each cheque book<\/strong> brought into use; <strong>Rule 41:<\/strong> loss of a cheque book\/blank form is <strong>notified promptly<\/strong> to the branch.<\/span><\/li>\n <li><span class=\"ico\">🔐<\/span><span><strong>Rule 40:<\/strong> cheque books are examined on receipt (count certified on the flyleaf), kept under <strong>lock and key<\/strong>; unused books are surrendered and partly-used ones <strong>destroyed by incineration<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🔢<\/span><span><strong>Rule 42:<\/strong> a sum <strong>\"a little in excess\"<\/strong> is written across the cheque in words at right angles (e.g. <em>\"under rupees thirty only\"<\/em> = Rs 20\u201330). No abbreviations; written in <strong>indelible ink<\/strong>; there is <strong>no bar on cheques below Rs 10<\/strong> (but Postal Section minimum is Rs 100). <strong>Rule 43:<\/strong> corrections are attested over <strong>full signature<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c3-types\">\n <span class=\"section-badge red\">§ Rule 44<\/span>\n <h3>The three types of cheque forms<\/h3>\n <\/div>\n\n <div class=\"cat-grid three\">\n <div class=\"cat-card a\">\n <div class=\"cat-label\">Type (1)<\/div>\n <div class=\"cat-title\">\"Government Account\"<\/div>\n <p>For inter-departmental \/ inter-Governmental dues \u2014 <strong>crossed \"for credit to Government account and not payable in cash.\"<\/strong> Not negotiable, not payable in cash.<\/p>\n <\/div>\n <div class=\"cat-card b\">\n <div class=\"cat-label\">Type (2)<\/div>\n <div class=\"cat-title\">\"Not Transferable\"<\/div>\n <p>Payable to a disbursing officer (by designation, with <strong>\"only\"<\/strong>) to disburse cash, e.g. establishment pay. Superscribed <strong>\"not transferable\"<\/strong>; not negotiable.<\/p>\n <\/div>\n <div class=\"cat-card c\">\n <div class=\"cat-label\">Type (3)<\/div>\n <div class=\"cat-title\">\"Pay to \u2026 or order\"<\/div>\n <p>For personal claims of Govt servants, pensioners, contractors, suppliers & PSUs \u2014 <strong>order cheques<\/strong>.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">The Account Payee crossing thresholds<\/div>\n <p>A Type-(3) cheque drawn on the bank is crossed <strong>\"Account Payee only\"<\/strong> wherever the amount <strong>exceeds Rs 1,000 for a salary cheque<\/strong>, or <strong>exceeds Rs 500 for a non-salary cheque<\/strong>. A non-salary cheque up to Rs 1,000 may be an <strong>open order cheque<\/strong> if the payee desires. Government servants choose cash or cheque (option exercised in <strong>March<\/strong> for the next year). During bank go-slow, \"open\" cheques may be issued even above Rs 1,000 with the Financial Adviser's approval. Open cheques are handed over through the DDO, who records acknowledgement in <strong>Form GAR 11<\/strong>.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-life\">\n <span class=\"section-badge gold\">§ Rules 45\u201348<\/span>\n <h3>Validity, revalidation, cancellation & lost cheques<\/h3>\n <\/div>\n\n <div class=\"info-row\">\n <div class=\"info-card\">\n <div class=\"ic-big\">3 months<\/div>\n <div class=\"ic-cap\"><strong>Validity (R45):<\/strong> a cheque is payable within <strong>three months after the month of issue<\/strong> \u2014 a January cheque is good up to 30 April.<\/div>\n <\/div>\n <div class=\"info-card t-teal\">\n <div class=\"ic-big\">1 year<\/div>\n <div class=\"ic-cap\"><strong>Revalidation (R46):<\/strong> a time-barred cheque <strong>not older than one year<\/strong> from its date may be revalidated by changing the date; else a fresh cheque issues.<\/div>\n <\/div>\n <div class=\"info-card t-amber\">\n <div class=\"ic-big\">6 months<\/div>\n <div class=\"ic-cap\"><strong>Cancellation (R47):<\/strong> a cheque unpaid <strong>six months after the month of issue<\/strong> and not surrendered is cancelled and its amount <strong>written back<\/strong> in the accounts.<\/div>\n <\/div>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">⚠ Rule 48 \u2014 lost cheques<\/div>\n <p>A request for a cheque in lieu of one alleged lost is entertained if received <strong>within one year of the original's issue<\/strong> (irrespective of when the claim accrued); the Principal Accounts Officer may allow it up to <strong>3½ years from when the claim became due<\/strong> where beneficial. The PAO sends a <strong>registered (a.d.) stop-payment intimation<\/strong> to the bank, verifies from payment\/error scrolls that the cheque is unpaid, and takes an <strong>indemnity bond in Form GAR 12<\/strong> from the party (waived for a Government Department \/ wholly-owned PSU \/ bank, which instead certify non-receipt). If a renewed cheque is later found to have been double-paid, the amount is parked under <strong>\"858 \u2013 Suspense Accounts \u2013 cheques cancelled but paid.\"<\/strong><\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-payment\">\n <span class=\"section-badge teal\">§ Rules 49\u201355<\/span>\n <h3>Date of payment, Letters of Credit & signatures<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📅<\/span><span><strong>Rule 49 \u2014 date of payment<\/strong> (order cheque): the date the cheque is <strong>handed to the payee<\/strong> (or the bank's next working day after the cheque date), or the <strong>superscribed \"payable on or after\" date<\/strong>, or, if posted, the date the cover is posted \u2014 whichever is later. Money-order payments count from the date the <strong>post office issues the receipt<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">💰<\/span><span><strong>Rs 1 crore and above<\/strong> to a PSU \/ Government-aided institution is authorised by the PAO at New Delhi <strong>through the RBI, New Delhi<\/strong>; the date of payment is the date in the RBI payment scroll.<\/span><\/li>\n <li><span class=\"ico\">💳<\/span><span><strong>Rule 50 \u2014 Letters of Credit:<\/strong> a <strong>quarterly assignment<\/strong> is communicated to the bank; the bank ensures cumulative drawals never exceed the progressive assignment; <strong>unspent balance does not carry to the next year<\/strong>. The DDO must <strong>not<\/strong> draw the whole amount to park it elsewhere or to show the grant as fully utilised.<\/span><\/li>\n <li><span class=\"ico\">✍️<\/span><span><strong>Rules 51\u201353:<\/strong> officers send <strong>specimen signatures<\/strong> to the Accounts Officer\/bank; signatures are <strong>compared before payment<\/strong>; documents bearing <strong>erasures are refused<\/strong>; payment authorities between Accounts Offices carry a <strong>special seal<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">📮<\/span><span><strong>Rule 54:<\/strong> the <strong>cost of a postal money order<\/strong> is borne by the payee; unclaimed money up to <strong>Rs 100<\/strong> (uncollected within a month) may be remitted by money order even without a request.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c3-vouchers\">\n <span class=\"section-badge blue\">§ Rules 56\u201362<\/span>\n <h3>Vouchers, certificates, overcharges & audit objections<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 56:<\/strong> every payment must have a <strong>voucher with an acknowledgement<\/strong> taken at the time of payment; a single stamped receipt can acknowledge several payments. <strong>Rule 57:<\/strong> where a payee's receipt is impossible, a <strong>certificate of payment<\/strong> signed by the disbursing officer and counter-signed by his superior is placed on record.<\/span><\/li>\n <li><span class=\"ico\">🔥<\/span><span><strong>Rule 59:<\/strong> every voucher bears a <strong>pay order in words and figures<\/strong>; paid vouchers and the stamps on them are <strong>cancelled so they cannot be reused<\/strong>. <strong>Rule 60:<\/strong> vouchers not sent to the Accounts Office are filed and retained until destroyed under competent orders.<\/span><\/li>\n <li><span class=\"ico\">⚖️<\/span><span><strong>Rule 61 \u2014 overcharges:<\/strong> responsibility rests <strong>primarily with the drawer<\/strong> of the bill; recovery from the controlling officer or Accounts Officer is considered only on <strong>culpable negligence<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🔍<\/span><span><strong>Rule 62 \u2014 audit objections:<\/strong> objections must be attended to <strong>promptly<\/strong>; a disallowed payment must be <strong>recovered without listening to protest<\/strong> and not paid again until re-authorised. <strong>Recovery ordinarily must not exceed one-third of pay<\/strong> (unless the excess was drawn against orders or an advance was misused).<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz3\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 3 Quiz \u2014 bills & the cheque life-cycle<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Eight questions from the withdrawals & cheque rules. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage3\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore3\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext3\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c3-recap\">\n <div class=\"recap-title\">⚡ Chapter 3 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Bill becomes a voucher<\/td><td>When <strong>receipted & stamped \"PAID\"<\/strong> (Rule 28)<\/td><\/tr>\n <tr><td>TDS on contractors<\/td><td><strong>2%<\/strong> if payment <strong>> Rs 10,000<\/strong> (s.194-C)<\/td><\/tr>\n <tr><td>Arrear claim limit<\/td><td><strong>2 years<\/strong> (Rule 32)<\/td><\/tr>\n <tr><td>Receipt to be stamped<\/td><td>Net amount <strong>exceeding Rs 20<\/strong> (Rule 37)<\/td><\/tr>\n <tr><td>Bill \/ Transit Registers<\/td><td><strong>GAR 9<\/strong> (monthly) \u00b7 <strong>GAR 10<\/strong> (bi-weekly)<\/td><\/tr>\n <tr><td>Account Payee thresholds<\/td><td>Salary <strong>> Rs 1,000<\/strong> \u00b7 non-salary <strong>> Rs 500<\/strong><\/td><\/tr>\n <tr><td>Cheque validity<\/td><td><strong>3 months after the month of issue<\/strong><\/td><\/tr>\n <tr><td>Revalidation limit<\/td><td>Cheque <strong>not older than 1 year<\/strong><\/td><\/tr>\n <tr><td>Cancel & write-back<\/td><td>Unpaid <strong>6 months<\/strong> after month of issue<\/td><\/tr>\n <tr><td>Lost cheque request<\/td><td>Within <strong>1 year<\/strong> (or 3½ yrs from claim due); bond <strong>GAR 12<\/strong><\/td><\/tr>\n <tr><td>Payment Rs 1 cr+<\/td><td>Via <strong>RBI, New Delhi<\/strong> (Rule 49(3))<\/td><\/tr>\n <tr><td>LoC unspent balance<\/td><td><strong>Does not carry<\/strong> to next financial year<\/td><\/tr>\n <tr><td>Overcharge liability<\/td><td>Primarily the <strong>drawer<\/strong> of the bill<\/td><\/tr>\n <tr><td>Recovery ceiling<\/td><td>Ordinarily <strong>one-third of pay<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch4\" data-chapter=\"4\">\n\n <div class=\"chapter-heading-block\" id=\"c4-duedate\">\n <span class=\"chapter-badge\">CH 4 \u00b7 PERSONAL CLAIMS<\/span>\n <h2>Personal Claims of Government Servants (Part III, Sec. II)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Section II covers<\/div>\n <div class=\"def-text\">\n This Section regulates <strong>pay and allowances of Central Civil Government servants<\/strong> \u2014 when salary is due, how <strong>pay bills<\/strong> are prepared and what <strong>certificates<\/strong> accompany them, the <strong>deductions<\/strong> (funds, income tax, licence fee), the rules on <strong>court attachment of pay<\/strong>, the <strong>Last Pay Certificate<\/strong>, payment <strong>through agents<\/strong>, <strong>leave salary, OTA, TA<\/strong>, disbursement & acquittance, and what happens on the <strong>death of a payee<\/strong>.\n <\/div>\n <\/div>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Rule 64 \u2014 the due date for salary<\/div>\n <p>Monthly pay and fixed-allowance bills may be <strong>signed not earlier than 5 days before the last working day<\/strong> of the month and are <strong>due on the last working day<\/strong> of that month. <strong>March salary is paid on the first working day of April.<\/strong> Bills for remote stations \/ officers on tour may be presented earlier (so as to reach by the first 7 working days of the next month). <strong>Rule 65<\/strong> lists cases where pay for part of a month may be drawn before month-end \u2014 transfer, deputation, leave or quitting service, especially involving a station outside India or a change of account circle\/DDO.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c4-paybills\">\n <span class=\"section-badge purple\">§ Rules 66\u201369<\/span>\n <h3>Pay bills, registers & certificates<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📝<\/span><span><strong>Rule 66:<\/strong> pay, fixed allowances & leave salary are drawn in <strong>Form GAR 13<\/strong> (Bradma-machine offices use <strong>GAR 13A<\/strong>); TA other than fixed in <strong>GAR 14<\/strong> (with 14A\/14B\/14C). The <strong>President, Vice-President, Ministers<\/strong> and Presidential appointees use <strong>GAR 15<\/strong> (pay) and <strong>GAR 16<\/strong> (TA). A <strong>Pay Bill Register (GAR 17)<\/strong> and <strong>Abstract (GAR 18)<\/strong> are kept; a <strong>Bill Check Register (GAR 19)<\/strong> supports acquittance.<\/span><\/li>\n <li><span class=\"ico\">👤<\/span><span><strong>Names omitted<\/strong> from the pay bill for <strong>Central Services Group D<\/strong> and <strong>head constables\/constables<\/strong> \u2014 with a certificate that all such persons were actually employed.<\/span><\/li>\n <li><span class=\"ico\">📋<\/span><span><strong>Rule 67:<\/strong> an <strong>Absentee Statement (GAR 20)<\/strong> supports the bill for long leave\/vacancy spells. <strong>Rule 68:<\/strong> an <strong>Increment Certificate (GAR 21)<\/strong> is appended to the first bill drawing an increment; crossing an <strong>efficiency bar<\/strong> needs a fitness declaration. <strong>Rule 69:<\/strong> HRA and other fixed allowances are supported by prescribed certificates.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-deduct\">\n <span class=\"section-badge amber\">§ Rules 70\u201373<\/span>\n <h3>Deductions from pay<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💸<\/span><span><strong>Rule 70 (Fund deductions):<\/strong> the drawer notes PF\/other-fund deductions, with <strong>no discretion<\/strong> to disobey an Accounts Officer's order. <strong>Rule 71:<\/strong> income tax is deducted strictly per the Income-tax Act 1961.<\/span><\/li>\n <li><span class=\"ico\">🏠<\/span><span><strong>Rule 72 (Licence fee):<\/strong> the DDO recovers building licence fee per the demand statement; for <strong>General Pool accommodation<\/strong> under the Directorate of Estates, deductions follow standing demand statements with a supporting schedule.<\/span><\/li>\n <li><span class=\"ico\">♻️<\/span><span><strong>Rule 73:<\/strong> sums disallowed by the Accounts Officer are recovered strictly per his instructions \u2014 from the <strong>next pay bill<\/strong>, or for a TA disallowance from the next TA payment \/ cash \/ next pay bill if no TA bill is presented within a month.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-attach\">\n <span class=\"section-badge red\">§ Rules 74\u201379<\/span>\n <h3>Attachment of pay by Courts<\/h3>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">⚠ Rule 74 \u2014 the attachment formula (s.60, CPC 1908)<\/div>\n <p>The officer receiving a Court attachment order makes the deduction and records it in <strong>Form GAR 22<\/strong>. For a decree <strong>other than maintenance<\/strong>: the <strong>first Rs 400 and two-thirds of the remainder are exempt<\/strong>; for a <strong>maintenance<\/strong> decree, <strong>one-third of salary<\/strong> is attachable. If \"X\" = gross emoluments and \"Y\" = exempt allowances + subsistence, the attachable amount = <strong>(X \u2212 Y \u2212 400) \u00f7 3<\/strong>. After a portion is under attachment for <strong>24 months<\/strong>, it is exempt for a further <strong>12 months<\/strong>; under one and the same decree it becomes finally exempt after 24 months. Allowances (TA, conveyance, uniform\/ration, HRA, DA, children's education, medical reimbursement) and <strong>dearness pay<\/strong> are exempt from attachment.<\/p>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">⚖️<\/span><span><strong>Rule 75:<\/strong> a second attachment is honoured only within the maximum limit; if it would exceed the limit, the new order is <strong>returned to the court<\/strong> with particulars of existing attachments. <strong>Rule 76:<\/strong> PF subscriptions, income tax, co-operative dues and Government debts are recovered from the <strong>non-attachable<\/strong> portion.<\/span><\/li>\n <li><span class=\"ico\">📮<\/span><span><strong>Rule 78:<\/strong> the <strong>cost of remittance to the court<\/strong> is deducted from the realised amount. <strong>Rule 79:<\/strong> profession tax and co-operative society dues are recovered where a statutory obligation exists, or on the servant's written authorisation.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-lpc\">\n <span class=\"section-badge teal\">§ Rules 80\u201386<\/span>\n <h3>First pay, the Last Pay Certificate & payment through agents<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🎓<\/span><span><strong>Rule 80:<\/strong> a first-time name in a pay bill is supported by a <strong>Last Pay Certificate (GAR 2)<\/strong>; a fresh appointee needs a <strong>medical fitness certificate<\/strong> (drawal up to <strong>2 months without it<\/strong> if so authorised, with a certificate). <strong>Rule 81:<\/strong> on transfer\/deputation\/foreign service the old DDO sends a copy of the <strong>LPC<\/strong> (and service book) to the new DDO.<\/span><\/li>\n <li><span class=\"ico\">📍<\/span><span><strong>Rule 82:<\/strong> pay\/leave salary is ordinarily payable only where the DDO is stationed; for an officer on tour the dues are remitted by <strong>bank draft at par or money order<\/strong> (charged to office contingencies). <strong>Rule 83:<\/strong> arrears for a previously-held post are drawn by the present DDO on a verified <strong>\"Due and Drawn Statement.\"<\/strong> <strong>Rule 84:<\/strong> a servant absent from India must arrange to receive his dues in India.<\/span><\/li>\n <li><span class=\"ico\">🤝<\/span><span><strong>Rule 85:<\/strong> pay\/leave salary is paid only on the servant's <strong>personal claim and receipt<\/strong>, save by special authority; a banker\/agent must hold a <strong>legally valid power of attorney<\/strong>. <strong>Rule 86:<\/strong> agents give the Government a <strong>bond of indemnity<\/strong> against over-payment; scheduled banks may execute a <strong>general bond in Form GAR 47<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-leave\">\n <span class=\"section-badge gold\">§ Rules 87\u201392<\/span>\n <h3>Leave salary, overtime, travelling allowance & disbursement<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🏖️<\/span><span><strong>Rule 87:<\/strong> leave salary is drawn from the office that paid the pay before leave; a Group D servant on leave over a month gets the <strong>net leave salary by money order at Government expense<\/strong> on request. <strong>Terminal\/refused leave<\/strong> is paid in <strong>lump sum<\/strong> (excluding CCA & HRA).<\/span><\/li>\n <li><span class=\"ico\">⏳<\/span><span><strong>Rule 88:<\/strong> every overtime-allowance bill carries the Head of Office's certificate that OTA was actually earned, checked, at sanctioned rates and counted for income tax. <strong>Rule 89:<\/strong> arrears are drawn on a <strong>separate bill<\/strong>, each month's claim itemised, with a note in the Pay Bill Register to avoid a second claim.<\/span><\/li>\n <li><span class=\"ico\">🚌<\/span><span><strong>Rule 90:<\/strong> TA bills (GAR 14 + 14A\/B\/C) carry a certificate that earlier bills were disbursed; tour TA bills are presented at convenient intervals or on return, ideally <strong>before 31 March<\/strong>. <strong>Rule 91:<\/strong> medical reimbursement is drawn in <strong>Form GAR 23<\/strong> with proper receipts.<\/span><\/li>\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 92:<\/strong> the Head of Office is <strong>personally responsible<\/strong> for amounts drawn until paid with a legal quittance in an <strong>Acquittance Roll (GAR 24)<\/strong>. Undisbursed pay is refunded by short-drawing the next bill \u2014 or retained at most <strong>three months<\/strong> if safe custody is assured (recorded in a <strong>GAR 25<\/strong> register). It may <strong>never<\/strong> be parked in a deposit account.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-death\">\n <span class=\"section-badge purple\">§ Rules 93\u201395<\/span>\n <h3>Last payment & death of payee<\/h3>\n <\/div>\n\n <div class=\"callout purple\">\n <div class=\"callout-label\">Rules 93\u201395 \u2014 final dues and after death<\/div>\n <p><strong>Rule 93:<\/strong> the last payment to a servant quitting service \/ under suspension is made only after the Head of Office confirms <strong>no outstanding demands<\/strong> (or adequate security\/surety is taken). <strong>Rule 94:<\/strong> pay and allowances may be drawn <strong>for the day of death<\/strong> \u2014 the hour of death is irrelevant; \"day\" runs midnight to midnight. <strong>Rule 95:<\/strong> arrears of a deceased servant may be paid without legal authority under the Head of Office's orders; where the gross claim <strong>exceeds Rs 10,000<\/strong>, an <strong>indemnity bond in Form GAR 26<\/strong> (with sureties \u2014 normally two) is taken; an <strong>anticipatory payment up to Rs 10,000<\/strong> may be made. The bond is accepted on behalf of the President under Article 299(1).<\/p>\n <\/div>\n\n \n <div class=\"ix\" id=\"quiz4\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 4 Quiz \u2014 pay, deductions, attachment & death<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Eight questions from the personal-claims rules. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage4\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore4\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext4\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c4-recap\">\n <div class=\"recap-title\">⚡ Chapter 4 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Salary signed<\/td><td>Not earlier than <strong>5 days<\/strong> before last working day<\/td><\/tr>\n <tr><td>March salary<\/td><td>Paid on the <strong>first working day of April<\/strong><\/td><\/tr>\n <tr><td>Pay bill \/ TA bill forms<\/td><td><strong>GAR 13 \/ 13A<\/strong> \u00b7 <strong>GAR 14<\/strong> (+14A\/B\/C)<\/td><\/tr>\n <tr><td>President\/Ministers bills<\/td><td><strong>GAR 15<\/strong> (pay) \u00b7 <strong>GAR 16<\/strong> (TA)<\/td><\/tr>\n <tr><td>Absentee \/ Increment<\/td><td><strong>GAR 20<\/strong> \/ <strong>GAR 21<\/strong><\/td><\/tr>\n <tr><td>Attachment \u2014 non-maintenance<\/td><td>First <strong>Rs 400 + 2\/3 remainder<\/strong> exempt; formula <strong>(X\u2212Y\u2212400)\/3<\/strong><\/td><\/tr>\n <tr><td>Attachment \u2014 maintenance<\/td><td><strong>1\/3<\/strong> of salary attachable<\/td><\/tr>\n <tr><td>Attachment time bar<\/td><td>Exempt after <strong>24 months<\/strong> for a further <strong>12 months<\/strong><\/td><\/tr>\n <tr><td>First pay support<\/td><td>LPC <strong>GAR 2<\/strong>; medical fitness (drawal up to 2 months without)<\/td><\/tr>\n <tr><td>Acquittance \/ Undisbursed reg.<\/td><td><strong>GAR 24<\/strong> \/ <strong>GAR 25<\/strong>; retain max <strong>3 months<\/strong><\/td><\/tr>\n <tr><td>Day-of-death pay<\/td><td>Drawable; hour irrelevant (Rule 94)<\/td><\/tr>\n <tr><td>Arrears after death<\/td><td>Indemnity bond <strong>GAR 26<\/strong> if <strong>> Rs 10,000<\/strong>; anticipatory <strong>\u2264 Rs 10,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch5\" data-chapter=\"5\">\n\n <div class=\"chapter-heading-block\" id=\"c5-types\">\n <span class=\"chapter-badge\">CH 5 \u00b7 CONTINGENCIES<\/span>\n <h2>Contingent Charges (Part III, Sec. III)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What \"contingent charges\" mean<\/div>\n <div class=\"def-text\">\n <strong>Rule 96:<\/strong> \"contingent charges\" (or \"contingencies\") are all <strong>incidental and other expenses (including on stores)<\/strong> incurred for running an office or a technical establishment (lab, workshop, depot) \u2014 <strong>but not<\/strong> expenditure separately classified under another head such as 'works' or 'tools and plant'. The Section applies primarily to Civil Ministries; other departments follow it as supplemented by their own regulations.\n <\/div>\n <\/div>\n\n <p><strong>Rule 98<\/strong> divides contingent charges into <strong>five types<\/strong> \u2014 and they are <strong>not mutually exclusive<\/strong> (a charge may fall under two types, in which case each applicable procedure applies):<\/p>\n\n <ol class=\"parts-list roman\">\n <li><strong>Contract contingencies<\/strong> \u2014 a <strong>lump sum placed annually<\/strong> at the disposal of the disbursing officer, spent <strong>without further sanction<\/strong>; for charges whose annual incidence can be averaged.<\/li>\n <li><strong>Scale-regulated contingencies<\/strong> \u2014 regulated by <strong>scales<\/strong> laid down by competent authority (e.g. rewards for destroying wild animals).<\/li>\n <li><strong>Special contingencies<\/strong> \u2014 recurring or non-recurring, which cannot be incurred <strong>without the prior sanction<\/strong> of superior authority.<\/li>\n <li><strong>Countersigned contingencies<\/strong> \u2014 needing the <strong>approval (countersignature) of a controlling authority<\/strong>, usually <strong>after payment<\/strong> on a detailed bill to the PAO.<\/li>\n <li><strong>Fully vouched contingencies<\/strong> \u2014 needing <strong>neither special sanction nor countersignature<\/strong>; incurred by the Head of Office on his own authority, passed on fully vouched bills.<\/li>\n <\/ol>\n\n <div class=\"section-heading-block\" id=\"c5-advance\">\n <span class=\"section-badge amber\">§ Rules 99\u2013100<\/span>\n <h3>Permanent advance & the general limitations<\/h3>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">The Rs 2,000 imprest rule & \"no anticipatory drawal\"<\/div>\n <p><strong>Rule 99:<\/strong> officers may pay contingent expenditure out of <strong>permanent advances\/imprests<\/strong> pending recoupment; all such claims <strong>up to Rs 2,000<\/strong> may be disbursed from the imprest (the limit does <strong>not<\/strong> apply to telephone\/electricity\/water bills of a remote non-cheque-drawing DDO). <strong>Rule 100:<\/strong> charges actually incurred must be <strong>paid and drawn at once<\/strong> and never carried to another year's grant; <strong>no money is drawn unless required for immediate disbursement<\/strong> \u2014 drawing in anticipation of demand, or to prevent lapse of a grant, is forbidden. <strong>No pay<\/strong> is drawn on contingent bills except certain Group D \/ mazdoor \/ sweeper wages permitted under sub-rule (4).<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c5-certs\">\n <span class=\"section-badge purple\">§ Rules 101\u2013106<\/span>\n <h3>The certificates that must accompany contingent bills<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:34%\"><col style=\"width:66%\"><\/colgroup>\n <thead><tr><th>Charge<\/th><th>Required certificate (signed by drawing\/disbursing officer)<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Mazdoor wages (R101)<\/td><td>That the mazdoors were <strong>actually entertained and paid<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Hire of private buildings (R101)<\/td><td>That no portion was used for residential\/other purposes \u2014 or that the share for such use has been <strong>recovered<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Stores purchase (R102)<\/td><td>Articles & quantities correct, quality good & to specification, rates not above accepted\/market rates, and notes made to <strong>prevent double payment<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Sales tax charges (R104)<\/td><td>Goods not exempt, sales tax correctly charged, and (for contracts) the contract provides sales tax is payable by Government.<\/td><\/tr>\n <tr><td class=\"label-cell\">Light refreshments (R105)<\/td><td>Entertainment incurred within terms & <strong>monetary limits<\/strong> laid down.<\/td><\/tr>\n <tr><td class=\"label-cell\">Group D pay on contingencies (R106)<\/td><td>That such servants were actually entertained and rates fixed per orders in force.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <p><strong>Rule 103:<\/strong> contingent items bought through the <strong>Directorate General, Supplies & Disposals (DGS&D)<\/strong> follow Rule 127.<\/p>\n\n <div class=\"section-heading-block\" id=\"c5-resp\">\n <span class=\"section-badge teal\">§ Rules 107\u2013110<\/span>\n <h3>Responsibility & the contingent register<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">👁️<\/span><span><strong>Rule 107:<\/strong> the drawing officer exercises the <strong>same vigilance as a person of ordinary prudence over his own money<\/strong>, ensuring money is for immediate disbursement \/ already paid from imprest, and within appropriation. <strong>Rule 108:<\/strong> the countersigning officer checks that items are of obvious necessity, at fair rates, with sanctions\/vouchers, correct calculations, and that grants are not exceeded.<\/span><\/li>\n <li><span class=\"ico\">📙<\/span><span><strong>Rule 109:<\/strong> sub-vouchers are <strong>not destroyed for three years<\/strong>; those not sent on are <strong>cancelled<\/strong> by stamp\/red-ink endorsement; sub-vouchers <strong>required by the Accounts Officer must NOT be cancelled<\/strong> by the drawing\/controlling officer.<\/span><\/li>\n <li><span class=\"ico\">📊<\/span><span><strong>Rule 110:<\/strong> a <strong>Contingent Register in Form GAR 27<\/strong> is kept in each office, initialled against each item's payment date, with a <strong>progressive monthly total<\/strong> per detailed head to watch expenditure against appropriation.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c5-subv\">\n <span class=\"section-badge gold\">§ Rules 111\u2013112<\/span>\n <h3>Bills & the sub-voucher thresholds<\/h3>\n <\/div>\n <p><strong>Rule 111:<\/strong> when money must be drawn, a red-ink line is ruled across the register, totals are posted into separate bills per class of charge, and entries scrutinised against sub-vouchers. Unless the CGA (on the CAG's advice) directs otherwise, <strong>sub-vouchers above Rs 500 each are submitted to the Accounts Office<\/strong> for charges under Rules 114\u2013115; petty items up to Rs 500 are listed in <strong>Form GAR 28<\/strong>. <strong>Rule 112:<\/strong> where a payee's name (e.g. an informer) cannot be disclosed, the disbursing officer's <strong>hand-written certificate<\/strong> of payment substitutes for the receipt.<\/p>\n\n <div class=\"section-heading-block\" id=\"c5-abstract\">\n <span class=\"section-badge red\">§ Rules 113\u2013122<\/span>\n <h3>Abstract & detailed bills, and the sub-voucher ladder<\/h3>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">The abstract-then-detailed mechanism<\/div>\n <p><strong>Contract & fully vouched<\/strong> contingencies use <strong>Form GAR 29<\/strong> (no sub-vouchers to the Accounts Officer for contract contingencies). <strong>Scale-regulated, special & countersigned<\/strong> contingencies are drawn on an <strong>Abstract Bill (Form GAR 30)<\/strong>, followed by a monthly <strong>Detailed Bill (Form GAR 31)<\/strong> headed <em>\"Not for payment,\"<\/em> reconciled against the abstract bills cashed. Contingencies requiring <strong>countersignature before payment<\/strong> use <strong>Form GAR 32<\/strong>.<\/p>\n <\/div>\n\n <div class=\"info-row\">\n <div class=\"info-card t-amber\">\n <div class=\"ic-big\">Rs 50<\/div>\n <div class=\"ic-cap\"><strong>R119:<\/strong> sub-vouchers <strong>above Rs 50<\/strong> go with the detailed bill to the <strong>Controlling Officer<\/strong>.<\/div>\n <\/div>\n <div class=\"info-card t-red\">\n <div class=\"ic-big\">Rs 200<\/div>\n <div class=\"ic-cap\"><strong>R120:<\/strong> the countersigning officer sends sub-vouchers for items <strong>above Rs 200<\/strong> each to the Accounts Officer.<\/div>\n <\/div>\n <div class=\"info-card\">\n <div class=\"ic-big\">Rs 500<\/div>\n <div class=\"ic-cap\"><strong>R111(3):<\/strong> sub-vouchers <strong>above Rs 500<\/strong> each go to the Accounts Office for R114\/R115 charges.<\/div>\n <\/div>\n <\/div>\n\n <p><strong>Rule 120, Note 4:<\/strong> the detailed bill, duly countersigned, is sent to the Accounts Officer <strong>within a month<\/strong> of receipt. <strong>Rule 121:<\/strong> a disallowance by the countersigning officer is <strong>refunded by short-drawing the next contingent bill<\/strong>; if later withdrawn, it is re-drawn. The Rs 50 \/ Rs 200 limits are alterable by the CGA on the CAG's advice.<\/p>\n\n \n <div class=\"ix\" id=\"quiz5\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 5 Quiz \u2014 contingent types, certificates & sub-vouchers<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Seven questions from the contingencies rules. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage5\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore5\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext5\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c5-recap\">\n <div class=\"recap-title\">⚡ Chapter 5 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Five types of contingencies<\/td><td>Contract \u00b7 Scale-regulated \u00b7 Special \u00b7 Countersigned \u00b7 Fully vouched<\/td><\/tr>\n <tr><td>Imprest disbursement limit<\/td><td>Claims <strong>up to Rs 2,000<\/strong> (Rule 99)<\/td><\/tr>\n <tr><td>Drawal principle<\/td><td>Only for <strong>immediate disbursement<\/strong>; no anticipatory\/lapse-avoiding drawal<\/td><\/tr>\n <tr><td>Vigilance standard<\/td><td>Same as a person of <strong>ordinary prudence<\/strong> over own money<\/td><\/tr>\n <tr><td>Contingent register<\/td><td><strong>GAR 27<\/strong>; progressive monthly total<\/td><\/tr>\n <tr><td>Sub-vouchers kept<\/td><td>Not destroyed for <strong>3 years<\/strong> (Rule 109)<\/td><\/tr>\n <tr><td>Sub-voucher ladder<\/td><td><strong>> Rs 50<\/strong> → controlling officer \u00b7 <strong>> Rs 200<\/strong> \/ <strong>> Rs 500<\/strong> → Accounts Officer<\/td><\/tr>\n <tr><td>Abstract \/ Detailed \/ \"before\" bill<\/td><td><strong>GAR 30<\/strong> \/ <strong>GAR 31<\/strong> \/ <strong>GAR 32<\/strong>; fully vouched <strong>GAR 29<\/strong><\/td><\/tr>\n <tr><td>Petty items list<\/td><td><strong>GAR 28<\/strong> (up to Rs 500)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch6\" data-chapter=\"6\">\n\n <div class=\"chapter-heading-block\" id=\"c6-stores\">\n <span class=\"chapter-badge\">CH 6 \u00b7 STORES & WORKS<\/span>\n <h2>Stores, Works & Miscellaneous Payments (Part III, Sec. IV & V)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What these two Sections cover<\/div>\n <div class=\"def-text\">\n <strong>Section IV<\/strong> regulates payment for <strong>purchase of stores<\/strong> (in India and abroad, including through the DGS&D and India Supply Missions). <strong>Section V<\/strong> covers <strong>works expenditure<\/strong> (construction, repair, maintenance of buildings\/roads) and a cluster of <strong>miscellaneous payments<\/strong> \u2014 refunds of revenue, grants-in-aid, compensation, scholarships, investments, interest, discretionary grants and commission to registrars.\n <\/div>\n <\/div>\n\n <p><strong>Rule 124:<\/strong> \"Stores\" means all articles & materials for the public service, budgeted under heads like works, tools & plant, machinery, equipment, materials. <strong>Rule 126:<\/strong> as a general rule <strong>payment is not made until stores are received and surveyed<\/strong>; advance payment (before quality\/quantity verification) is exceptional and needs adequate safeguards, drawn on an <strong>Abstract Bill (GAR 30)<\/strong> and later adjusted by a <strong>Detailed Bill (GAR 29)<\/strong> after actual verification.<\/p>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Stores procured through agencies<\/div>\n <p><strong>Rule 127:<\/strong> purchases through the <strong>DGS&D<\/strong> follow special orders; payments are made by the Chief Controller of Accounts, Department of Supply with inter-departmental adjustment per the Civil Accounts Manual. <strong>Rule 128:<\/strong> purchases through the <strong>India Supply Missions, London\/Washington<\/strong> are arranged by the High Commission \/ Embassy, with debits passed to India. <strong>Rule 129:<\/strong> for direct orders on foreign firms, the DDO forwards the firm's bill after receipt\/inspection checks; the Accounts Officer purchases a <strong>foreign-currency bank draft<\/strong> or opens a <strong>Letter of Credit<\/strong> (or arranges telegraphic transfer) for heavy payments.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c6-works\">\n <span class=\"section-badge teal\">§ Rules 130\u2013138<\/span>\n <h3>Works expenditure<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🔨<\/span><span><strong>Rule 130\u2013131:<\/strong> Rules 130\u2013138 cover works of public utility (by PWD\/MES or the using department); <strong>petty construction\/repairs treated as contingent expenditure<\/strong> follow Section III, with the work's name, sanction number and sanctioned-estimate amount entered in the bill, and the detailed bill (<strong>GAR 31<\/strong> \"Not Payable\") sent to the Accounts Officer <strong>within a month<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">📝<\/span><span><strong>Rule 132\u2013133:<\/strong> wages of departmental labourers are drawn on <strong>muster rolls<\/strong> recording names, days worked and amount due; payment is <strong>made or witnessed by the officer of highest standing<\/strong> available, and unpaid items are carried forward muster-roll to muster-roll.<\/span><\/li>\n <li><span class=\"ico\">👷<\/span><span><strong>Rule 134:<\/strong> <strong>work-charged establishment<\/strong> wages are drawn on the regular pay-bill form (<strong>GAR 13<\/strong>), grouped by work, with a duty certificate. <strong>Rule 135:<\/strong> payment to suppliers\/contractors is on the basis of <strong>measurements recorded in measurement books<\/strong>, with quantities, rates and quality accepted and calculations checked.<\/span><\/li>\n <li><span class=\"ico\">🤝<\/span><span><strong>Rule 136:<\/strong> works through a <strong>local authority<\/strong> are treated like a contractor's work. <strong>Rule 137:<\/strong> no payment to a contractor except for <strong>work actually done or supplies actually received<\/strong>; advances are <strong>recovered before final payment<\/strong>, which is never made without detailed measurement.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c6-refund\">\n <span class=\"section-badge amber\">§ Rules 139\u2013145<\/span>\n <h3>Refunds of revenue<\/h3>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">Refunds \u2014 the discipline<\/div>\n <p><strong>Rule 139:<\/strong> refunds are drawn only on the demand and receipt of the person entitled, after proper authority; a Ministry may permit lump-sum drawal for refunds (separate cheques to refundees, or <strong>cash up to Rs 100<\/strong> each). <strong>On no account may a refund be lodged in a deposit account pending demand.<\/strong> <strong>Rule 140:<\/strong> small refunds up to Rs 100 may be paid from the <strong>permanent advance<\/strong>. <strong>Rule 141:<\/strong> every refund is <strong>noted against the original credit<\/strong>, with a certificate to that effect on the voucher. <strong>Rule 142:<\/strong> refund bills use <strong>Form GAR 33<\/strong>. <strong>Rule 145:<\/strong> a refund order is valid for <strong>three months only<\/strong> from issue unless revalidated.<\/p>\n <\/div>\n <p><strong>Rule 143:<\/strong> refund of UPSC\/SSC examination fees (paid by postal order, lump-sum deposit, or Central Recruitment Fee Stamps) is made by the Commission's Secretary through a <strong>GAR 33<\/strong> bill, the PAO issuing a \"Government Account\" cheque to the post office for money-order remittance. <strong>Rule 144:<\/strong> refunds of income tax, corporation tax (and mutatis mutandis estate duty, wealth tax, etc.) follow special CBDT rules; refund orders drawn on the bank are <strong>negotiable instruments<\/strong>.<\/p>\n\n <div class=\"section-heading-block\" id=\"c6-grants\">\n <span class=\"section-badge purple\">§ Rules 146\u2013150<\/span>\n <h3>Grants-in-aid, compensation, scholarships & investments<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:36%\"><col style=\"width:44%\"><col style=\"width:20%\"><\/colgroup>\n <thead><tr><th>Payment<\/th><th>Rule & key point<\/th><th>Form<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Grants-in-aid \/ contributions<\/td><td>R146\u2013147: to local bodies, religious\/charitable\/educational institutions; sanction order quoted.<\/td><td class=\"code-cell\">GAR 34<\/td><\/tr>\n <tr><td class=\"label-cell\">Compensation to Govt servants<\/td><td>R148: for accidental losses (floods, cyclones, earthquakes); name, designation, amount, sanction.<\/td><td class=\"code-cell\">simple bill<\/td><\/tr>\n <tr><td class=\"label-cell\">Scholarships \/ stipends<\/td><td>R149: prescribed conditions certified; private-management institutions' bills signed by their authorities.<\/td><td class=\"code-cell\">GAR 35<\/td><\/tr>\n <tr><td class=\"label-cell\">Government investment<\/td><td>R150: investment in a company\/corporation\/autonomous body; simple receipt + sanction copy.<\/td><td class=\"code-cell\">GAR 34<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"section-heading-block\" id=\"c6-misc\">\n <span class=\"section-badge gold\">§ Rules 151\u2013157<\/span>\n <h3>Interest, discretionary grants & other miscellaneous payments<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💵<\/span><span><strong>Rule 151:<\/strong> interest on Government securities follows the <strong>Government Securities Manual<\/strong>. <strong>Rule 152:<\/strong> bills payable to the RBI (loan flotation \/ public-debt management) are <strong>countersigned by an officer of M\/o Finance<\/strong> before payment.<\/span><\/li>\n <li><span class=\"ico\">🎁<\/span><span><strong>Rule 153 \u2014 discretionary grants:<\/strong> sanction must state the <strong>object, amount (non-recurring) and person in charge<\/strong>; an account is rendered to the Accounts Officer monthly, and <strong>in any case up to 31 March<\/strong> each year.<\/span><\/li>\n <li><span class=\"ico\">🏭<\/span><span><strong>Rule 154:<\/strong> Defence-related land\/crop compensation by UT administrations is vouched by bills and receipts. <strong>Rule 155:<\/strong> compensation for land taken for public purposes follows special orders.<\/span><\/li>\n <li><span class=\"ico\">💷<\/span><span><strong>Rule 156:<\/strong> discount on stamps allowed by deduction is shown in a monthly <strong>GAR 31<\/strong> bill (\"Not for payment\") for countersignature. <strong>Rule 157:<\/strong> commission to registrars is drawn on bills exhibiting the fees, with a certificate of the District Registrar.<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz6\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 6 Quiz \u2014 stores, works & miscellaneous payments<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Seven questions from Sections IV & V. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage6\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore6\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext6\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c6-recap\">\n <div class=\"recap-title\">⚡ Chapter 6 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Stores payment rule<\/td><td>Not before stores <strong>received & surveyed<\/strong> (Rule 126)<\/td><\/tr>\n <tr><td>Advance for stores<\/td><td>Abstract bill <strong>GAR 30<\/strong> → adjusted by detailed <strong>GAR 29<\/strong><\/td><\/tr>\n <tr><td>Foreign agencies<\/td><td><strong>DGS&D<\/strong> (R127) \u00b7 India Supply Missions <strong>London\/Washington<\/strong> (R128)<\/td><\/tr>\n <tr><td>Labour wages<\/td><td>On <strong>muster rolls<\/strong>, witnessed by highest-standing officer<\/td><\/tr>\n <tr><td>Contractor payment<\/td><td>Only for <strong>work done \/ supplies received<\/strong> (Rule 137)<\/td><\/tr>\n <tr><td>Refund cap in cash<\/td><td><strong>Rs 100<\/strong> per case (Rules 139\u2013140); never lodged in deposit<\/td><\/tr>\n <tr><td>Refund bill \/ validity<\/td><td>Form <strong>GAR 33<\/strong>; order valid <strong>3 months<\/strong> (Rule 145)<\/td><\/tr>\n <tr><td>Grants \/ investment \/ scholarship<\/td><td><strong>GAR 34<\/strong> \/ <strong>GAR 34<\/strong> \/ <strong>GAR 35<\/strong><\/td><\/tr>\n <tr><td>Discretionary grant account<\/td><td>Rendered monthly & by <strong>31 March<\/strong> (Rule 153)<\/td><\/tr>\n <tr><td>RBI bills countersigned by<\/td><td>An officer of <strong>M\/o Finance<\/strong> (Rule 152)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch7\" data-chapter=\"7\">\n\n <div class=\"chapter-heading-block\" id=\"c7-loans\">\n <span class=\"chapter-badge\">CH 7 \u00b7 LOANS & FUNDS<\/span>\n <h2>Loans, Advances, Public Debt & Provident Funds (Sec. VI + Part IV, Sec. I\u2013II)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What this chapter brings together<\/div>\n <div class=\"def-text\">\n Three related strands: <strong>loans & advances<\/strong> granted by the Government (Section VI) \u2014 including revenue, departmental and personal advances; <strong>Public Debt<\/strong> instruments (market loans, treasury bills, National Savings Certificates, Post Office deposits) under Part IV Section I; and the <strong>Provident & other Funds<\/strong> machinery under Part IV Section II \u2014 recovery of subscriptions, advances\/withdrawals, and the all-important <strong>final payment<\/strong> on retirement or death.\n <\/div>\n <\/div>\n\n <p><strong>Rule 159:<\/strong> loans & advances are drawn on a <strong>simple receipt (form similar to GAR 34)<\/strong>, supported by a copy of the sanction. <strong>Rule 160:<\/strong> on repayment, the <strong>original date and amount<\/strong> of the loan are quoted, and <strong>interest is separately specified from principal<\/strong>; repayment by parties other than State\/UT\/foreign Governments follows <strong>Appendix III<\/strong> (payment at a specified New Delhi PSB branch, separate cheques\/challans for principal and interest).<\/p>\n\n <div class=\"section-heading-block\" id=\"c7-advances\">\n <span class=\"section-badge teal\">§ Rules 161\u2013166<\/span>\n <h3>Revenue, departmental & personal advances<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🌾<\/span><span><strong>Rule 161\u2013162 (Revenue advances):<\/strong> includes <strong>takavi advances<\/strong> and advances under the Land Improvement Acts. Drawn direct (on payees' receipts) or in lump sum on <strong>Abstract Bills (GAR 30)<\/strong>; a second abstract bill is not allowed until a <strong>detailed bill accounts for the last advance<\/strong> (not delayed beyond the month following drawal); a <strong>plus and minus memorandum<\/strong> is maintained, with interest and principal credited <strong>separately<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">💼<\/span><span><strong>Rule 163\u2013164:<\/strong> advances under special laws follow the relevant Acts; <strong>departmental advances<\/strong> are drawn on the officer's responsibility and receipt, adjusted by detailed accounts\/vouchers or refund.<\/span><\/li>\n <li><span class=\"ico\">👤<\/span><span><strong>Rule 165 (personal advances):<\/strong> <strong>long-term<\/strong> advances on <strong>Form GAR 36<\/strong>, <strong>short-term<\/strong> on <strong>Form GAR 37<\/strong>; recoveries supported by a <strong>schedule (GAR 38)<\/strong> or monthly <strong>abstract (GAR 39)<\/strong>. <strong>Rule 166:<\/strong> other loans\/advances follow general orders.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c7-debt\">\n <span class=\"section-badge purple\">§ Rules 167\u2013170<\/span>\n <h3>Public Debt & small savings<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:34%\"><col style=\"width:66%\"><\/colgroup>\n <thead><tr><th>Instrument<\/th><th>Governing procedure<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Market loans (R167)<\/td><td>Per the <strong>Government Securities Manual<\/strong>; PDO interest warrants paid under the Negotiable Instruments Act 1881.<\/td><\/tr>\n <tr><td class=\"label-cell\">Treasury Bills (R168)<\/td><td>Sale\/discharge per RBI instructions; <strong>paid only on maturity<\/strong> at the issuing bank office.<\/td><\/tr>\n <tr><td class=\"label-cell\">National Savings Certificates (R169)<\/td><td>Custody, issue & discharge by Post Offices per P&T departmental regulations.<\/td><\/tr>\n <tr><td class=\"label-cell\">Post Office Savings \/ Time Deposits (R170)<\/td><td>Handled by Post Offices per departmental regulations.<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"section-heading-block\" id=\"c7-pfsub\">\n <span class=\"section-badge amber\">§ Rules 171\u2013174<\/span>\n <h3>Provident Funds \u2014 recovery of subscriptions<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💸<\/span><span><strong>Rule 171:<\/strong> PF subscriptions are recovered by <strong>deduction from pay bills<\/strong>; responsibility for correct deduction rests on the bill drawer. <strong>Rule 172:<\/strong> Post Office Insurance Fund premia are recovered by deduction (schedule <strong>GAR 40<\/strong>) or paid in cash at Post Offices.<\/span><\/li>\n <li><span class=\"ico\">📋<\/span><span><strong>Rule 173:<\/strong> GPF\/CPF subscription & advance repayments are entered in a <strong>schedule (GAR 41)<\/strong> attached to the pay bill. <strong>Rule 174:<\/strong> on transfer, the <strong>Last Pay Certificate (GAR 2)<\/strong> notes the monthly subscription, fund account number and any policy financed.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c7-pfpay\">\n <span class=\"section-badge gold\">§ Rules 175\u2013181<\/span>\n <h3>PF advances, withdrawals & final payment<\/h3>\n <\/div>\n\n <div class=\"callout gold\">\n <div class=\"callout-label\">Rule 175 & 176 \u2014 drawing PF money<\/div>\n <p><strong>Rule 175:<\/strong> advances and withdrawals from a Provident Fund are drawn on <strong>Form GAR 42<\/strong> with a copy of the sanction; where the amount <strong>exceeds Rs 250<\/strong>, payment may be by <strong>Account Payee cheque<\/strong> even to a non-gazetted subscriber. <strong>Rule 176 (final payment):<\/strong> a retiring\/superannuating subscriber applies (form GPF-10B) <strong>one year in advance<\/strong>; the Accounts Officer issues a <strong>\"preclosing statement of account\" at least 10 weeks in advance<\/strong>; the DDO prefers a <strong>GAR 42<\/strong> bill so as to reach the Accounts Officer <strong>one month in advance<\/strong> of the event. Group D GPF accounts maintained by Heads of Offices are paid <strong>without precheck<\/strong> by the Accounts Office.<\/p>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💰<\/span><span><strong>Rule 177:<\/strong> the additional amount under the <strong>Deposit Linked Insurance Scheme, 1977<\/strong> is authorised by the same authority that makes PF final payment. <strong>Rule 179:<\/strong> amounts under the <strong>CG Employees' Insurance Scheme, 1977<\/strong> are authorised by the Head of Office (claim on <strong>GAR 42<\/strong>); in the absence of a valid nomination, paid in <strong>equal shares to all legal heirs<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🛡️<\/span><span><strong>Rule 180:<\/strong> under the <strong>CG Employees' Group Insurance Scheme, 1980<\/strong> (and the All-India Services Group Insurance Rules 1981), monthly subscriptions are deducted from pay bills; disbursements use <strong>Form GAR 44 or 45<\/strong>. <strong>Rule 181:<\/strong> funds <strong>not under Government management<\/strong> are withdrawn only per orders of the Ministry in consultation with the CGA.<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz7\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 7 Quiz \u2014 loans, public debt & provident funds<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Seven questions from Section VI & Part IV (I\u2013II). Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage7\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore7\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext7\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c7-recap\">\n <div class=\"recap-title\">⚡ Chapter 7 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Loan\/advance drawal<\/td><td>Simple receipt (like <strong>GAR 34<\/strong>) + sanction (Rule 159)<\/td><\/tr>\n <tr><td>Repayment rule<\/td><td><strong>Interest separated from principal<\/strong> (Rule 160; Appendix III)<\/td><\/tr>\n <tr><td>Revenue advances<\/td><td>Takavi etc.; abstract bill <strong>GAR 30<\/strong> + detailed bill<\/td><\/tr>\n <tr><td>Personal advances<\/td><td>Long-term <strong>GAR 36<\/strong> \u00b7 short-term <strong>GAR 37<\/strong> (schedules 38\/39)<\/td><\/tr>\n <tr><td>Treasury Bills<\/td><td>Paid <strong>only on maturity<\/strong> at issuing office (Rule 168)<\/td><\/tr>\n <tr><td>PF subscription schedules<\/td><td>POIF <strong>GAR 40<\/strong> \u00b7 GPF\/CPF <strong>GAR 41<\/strong><\/td><\/tr>\n <tr><td>PF advance\/withdrawal form<\/td><td><strong>GAR 42<\/strong>; A\/c Payee cheque if <strong>> Rs 250<\/strong><\/td><\/tr>\n <tr><td>PF final-payment timeline<\/td><td>Apply <strong>1 yr<\/strong> ahead; preclosing stmt <strong>10 weeks<\/strong>; bill <strong>1 month<\/strong> ahead<\/td><\/tr>\n <tr><td>Group Insurance Scheme<\/td><td><strong>CGEGIS 1980<\/strong>; disbursement <strong>GAR 44\/45<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch8\" data-chapter=\"8\">\n\n <div class=\"chapter-heading-block\" id=\"c8-deposits\">\n <span class=\"chapter-badge\">CH 8 \u00b7 DEPOSITS & FORMS<\/span>\n <h2>Deposits, Interpretation & the GAR Forms (Part IV, Sec. III + Reference)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Section III governs<\/div>\n <div class=\"def-text\">\n This final Section regulates <strong>Deposits<\/strong> in the Public Account \u2014 how they are <strong>classified<\/strong>, the strict <strong>limitations<\/strong> on what may be deposited, how deposits are <strong>credited<\/strong> and <strong>repaid<\/strong>, the treatment of <strong>earnest money<\/strong>, the rules on <strong>lapsing<\/strong> to the Consolidated Fund, and the special machinery of <strong>Personal Deposit Accounts<\/strong>. The chapter closes with the rules on <strong>interpretation<\/strong> and <strong>removal of difficulties<\/strong>, and a complete <strong>GAR forms reference<\/strong>.\n <\/div>\n <\/div>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Rules 182\u2013183 \u2014 categories & application<\/div>\n <p><strong>Rule 182:<\/strong> deposit moneys are classified under two broad categories \u2014 <strong>\"Deposits bearing interest\"<\/strong> and <strong>\"Deposits not bearing interest\"<\/strong> \u2014 under <strong>Sector K (\"Deposits and Advances\")<\/strong> of the Public Account. <strong>Rule 183:<\/strong> the Part applies to deposit transactions of Defence, Railways, P&T, Public Works and other departments keeping initial accounts in departmental offices, except as varied by authorised departmental regulations; it does <strong>not<\/strong> apply to Post Office Savings Bank and allied deposits (Rule 170).<\/p>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">\u26a0 Rule 184 \u2014 the limitations & the five prohibited items<\/div>\n <p>No money is received for deposit unless a statute or general\/special Government order <strong>requires or authorises<\/strong> it to be held by Government; otherwise nothing is credited as a deposit except under the <strong>formal order of a Court or competent authority<\/strong>. The following may <strong>NOT<\/strong> be treated as deposits:<\/p>\n <\/div>\n\n <ol class=\"parts-list roman red\">\n <li><strong>Pay, pension or allowances<\/strong> \u2014 never placed in deposit on the ground of the payee's absence or any other reason.<\/li>\n <li><strong>Fines<\/strong> \u2014 not deposited because an appeal is pending; credited to Government at once and refunded on the Appellate Court's order. (<em>Compensation fines \/ costs due to an injured party<\/em>, not Government, may be kept in deposit until they lapse.)<\/li>\n <li><strong>Refunds<\/strong> \u2014 under Rule 139(3), no refund is drawn to be lodged in deposit pending the payee's demand.<\/li>\n <li><strong>Jewels or property<\/strong> received for custody and restoration in kind \u2014 never brought on the deposit account, even if a money value is stated.<\/li>\n <li><strong>Government Promissory Notes \/ non-cash security deposits<\/strong> \u2014 on no account credited as deposits.<\/li>\n <\/ol>\n\n <div class=\"info-row\">\n <div class=\"info-card t-amber\">\n <div class=\"ic-big\">3 months<\/div>\n <div class=\"ic-cap\"><strong>R184(4):<\/strong> net sale proceeds of <strong>unclaimed impounded cattle<\/strong> may be kept in deposit for three months, then credited to the proper account if unclaimed.<\/div>\n <\/div>\n <div class=\"info-card t-red\">\n <div class=\"ic-big\">6 months<\/div>\n <div class=\"ic-cap\"><strong>R184(5):<\/strong> under the <strong>Police Act 1861<\/strong>, unclaimed property is kept six months; sale proceeds, however, go at once to the appropriate receipt head (not deposit).<\/div>\n <\/div>\n <div class=\"info-card t-teal\">\n <div class=\"ic-big\">Rs 10<\/div>\n <div class=\"ic-cap\"><strong>R184 Note 1:<\/strong> proceeds of perishable\/low-value (under Rs 10) unclaimed property are held six months in deposit, the circumstances stated on the challan.<\/div>\n <\/div>\n <\/div>\n\n <p><strong>Rule 184, Notes 2\u20133:<\/strong> prisoners' money is paid into Government account at convenient intervals (not held long); the <strong>Police Department<\/strong> keeps no deposits except <strong>security & earnest money<\/strong> under major head <strong>\"843 Civil Deposits.\"<\/strong> <strong>Rule 185:<\/strong> deposits are paid in through departmental officers or the accredited bank with the appropriate challan (<strong>GAR 7<\/strong> unless a special form is prescribed); for <strong>earnest money<\/strong> of intending tenderers (creditable as revenue deposits), the depositor indicates the <strong>designation of the officer<\/strong> in whose accounts the deposit enters.<\/p>\n\n <div class=\"section-heading-block\" id=\"c8-repay\">\n <span class=\"section-badge purple\">\u00a7 Rules 186\u2013188<\/span>\n <h3>Repayment of deposits & earnest money<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83e\uddfe<\/span><span><strong>Rule 186:<\/strong> deposits are refunded <strong>only on the receipt of the person entitled<\/strong>, using an <strong>Application-cum-Bill in Form GAR 43<\/strong>. Where a departmental officer keeps the detailed accounts, he draws the amount on his own receipt (scoring out \"Claimants' signature\") and pays the party, certifying that the conditions are fulfilled and a note kept to <strong>prevent a second claim<\/strong>. The bill is supported by the original challan and departmental receipt; the Accounts Officer verifies the balance from the <strong>Deposit Register<\/strong> before paying.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcb0<\/span><span><strong>Rule 187:<\/strong> earnest money deposits of Civil Departments & Defence Services are refunded under an order endorsed by the departmental officer on the <strong>original deposit receipt<\/strong>; <strong>no part payment<\/strong> can ever be made.<\/span><\/li>\n <li><span class=\"ico\">\u27a1\ufe0f<\/span><span><strong>Rule 188:<\/strong> if the departmental officer wants an earnest-money item carried to the credit of Government in the <strong>Consolidated Fund<\/strong> instead of refunded, he records the fact on the deposit receipt and asks the Accounts Officer to adjust the accounts.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c8-lapse\">\n <span class=\"section-badge red\">\u00a7 Rules 189\u2013190<\/span>\n <h3>Lapsed deposits<\/h3>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">\u26a0 Rule 189 \u2014 when a deposit lapses to the Consolidated Fund<\/div>\n <p>At the <strong>close of March<\/strong> each year, deposits lapse to Government under the Consolidated Fund in two cases: <strong>(a)<\/strong> deposits (or residuary balances) <strong>not exceeding Rs 25<\/strong> unclaimed for <strong>one whole account year<\/strong>; and <strong>(b)<\/strong> deposits\/balances <strong>above Rs 25<\/strong> unclaimed for <strong>more than three complete account years<\/strong> \u2014 with a note kept in the deposit register. The <strong>age<\/strong> is reckoned from the date of initial deposit. Items under <strong>litigation or arbitration<\/strong> are <strong>not<\/strong> treated as \"unclaimed\" (listed separately for later release\/forfeiture, needing pre-check). CPWD and the Salt Department reckon age per their own regulations. Government may relax these conditions for any class of deposits.<\/p>\n <\/div>\n\n <p><strong>Rule 190:<\/strong> a lapsed deposit is repaid only after <strong>pre-check by the Accounts Officer<\/strong>, on an <strong>Application-cum-Bill in Form GAR 46<\/strong> (with the original departmental receipt). The Accounts Officer confirms the item was reported lapsed and credited to Government, was not previously paid, and that the claimant's identity and title are certified by the officer signing the application. The repayment is recorded in the deposit register to guard against a second payment; once the Register of Receipts is destroyed, the signing authority bears responsibility for verifying title.<\/p>\n\n <div class=\"section-heading-block\" id=\"c8-pda\">\n <span class=\"section-badge teal\">\u00a7 Rules 191\u2013194<\/span>\n <h3>Personal Deposit Accounts (PDAs)<\/h3>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">Rule 191 \u2014 what a PDA is<\/div>\n <div class=\"def-text\">\n A <strong>Personal Deposit Account<\/strong> lets its administrator <strong>credit receipts into<\/strong> and <strong>withdraw directly from<\/strong> the account, subject to an overall check by the bank (through a personal ledger account) that <strong>no withdrawal results in a minus balance<\/strong>. Administrators are <strong>only Government officers<\/strong> acting officially. Every authorised PDA forms part of the <strong>Government Account<\/strong> and sits in the <strong>Public Account<\/strong>. A PDA of any type other than (a), (b) or (e) is opened only by special order of the Ministry\/Department <strong>in consultation with the CGA<\/strong> (and the Principal Accounts Officer).\n <\/div>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:14%\"><col style=\"width:64%\"><col style=\"width:22%\"><\/colgroup>\n <thead><tr><th>Type<\/th><th>For whom \/ what (Rule 191(3))<\/th><th>Lapsing (Rule 192)<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">(a)<\/td><td>Administrator of <strong>ward \/ attached estates & estates under Government management<\/strong>.<\/td><td><strong>Does not lapse<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">(b)<\/td><td><strong>Civil & Criminal Courts' deposits<\/strong> \u2014 in favour of the Chief Judicial authority.<\/td><td>Whole balance won't lapse; <strong>individual items follow R189<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">(c)<\/td><td>Regulatory receipts credited to a <strong>statutory Fund<\/strong> with no outgo from the Consolidated Fund.<\/td><td>Won't lapse while the Act is in force<\/td><\/tr>\n <tr><td class=\"label-cell\">(d)<\/td><td>PDA created by a <strong>law \/ rule having force of law<\/strong> with liabilities devolving on Government.<\/td><td>Per the relevant Act (lump-sum vs instalment categories)<\/td><\/tr>\n <tr><td class=\"label-cell\">(e)<\/td><td><strong>Defence<\/strong> units' public\/regimental funds \u2014 administered by commanding officers.<\/td><td><strong>Does not lapse<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83c\udfe6<\/span><span><strong>Rule 193:<\/strong> moneys for a PDA are received at the specified branch of the accredited bank from the administrator, with the appropriate challan; individual item details need not be attached.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd8b\ufe0f<\/span><span><strong>Rule 194:<\/strong> withdrawals are allowed <strong>only on cheques signed by the responsible administrator<\/strong>, who must ensure an adequate credit balance for each cheque. The bank may <strong>on no account let withdrawals exceed the balance<\/strong>; the payment scroll to the Accounts Office is supported by the original paid cheques.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c8-other\">\n <span class=\"section-badge gold\">\u00a7 Rules 195\u2013199<\/span>\n <h3>Other deposits, removal of difficulties & interpretation<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83c\udfd7\ufe0f<\/span><span><strong>Rule 195:<\/strong> payments by District Boards, Municipalities & Local Authorities for the cost of <strong>land acquired on their behalf<\/strong> (Land Acquisition Act) are credited to Government Account; the <strong>award statement's number\/date and the credit date<\/strong> are noted on all orders, bills and vouchers. Deposits for works done on behalf of local authorities\/parties are dealt with by PWD and other departments per authorised regulations.<\/span><\/li>\n <li><span class=\"ico\">\u2696\ufe0f<\/span><span><strong>Rule 196 (deposit of fees):<\/strong> fees from non-Government bodies for work by a Government servant \u2014 if he is permitted to <strong>retain the whole fee<\/strong>, he collects it himself and Government is not concerned; if the fee is <strong>divisible<\/strong>, the Government's share is credited as a miscellaneous receipt (when the amount is known beforehand), or the whole fee is first credited to the <strong>deposit head<\/strong> pending final settlement (when known only approximately), the servant's share then drawn on an ordinary pay-bill form.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udce6<\/span><span><strong>Rule 197:<\/strong> moneys in <strong>special deposit accounts<\/strong> not falling under any separate class in this Part are paid in or drawn out per general\/special Government directions.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udee0\ufe0f<\/span><span><strong>Rule 198 (Power to remove difficulties):<\/strong> if any difficulty arises in giving effect to these rules, the Government may \u2014 subject to such restrictions\/conditions as it thinks fit \u2014 <strong>dispense with or relax<\/strong> any of these rules.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcd8<\/span><span><strong>Rule 199 (Interpretation):<\/strong> where any doubt arises on the interpretation of these rules, the matter is referred to the <strong>Ministry of Finance (Department of Expenditure \u2014 Controller General of Accounts)<\/strong> for its decision.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">The three Appendices (quick map)<\/div>\n <p><strong>Appendix I<\/strong> [see Rule 3(2)] \u2014 the <strong>RBI agreement<\/strong> for keeping Government cash balances (under s.21 of the RBI Act, 1934). <strong>Appendix II<\/strong> [see Rule 17] \u2014 the detailed <strong>rounding-off<\/strong> procedure (50 paise & above rounded up; dues fixed by law always up), effective <strong>1-4-1987<\/strong>. <strong>Appendix III<\/strong> [see Rule 160(2)] \u2014 the procedure for <strong>repayment of loans<\/strong> by parties other than State\/UT\/foreign Governments (separate cheques\/challans for principal and interest at a specified New Delhi PSB branch).<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c8-forms\">\n <span class=\"section-badge blue\">\u2605 Reference<\/span>\n <h3>The GAR Forms \u2014 complete reference (Forms 1\u201347)<\/h3>\n <\/div>\n\n <p>Every claim under these Rules travels on a numbered <strong>Government Accounting Rules (GAR)<\/strong> form. Hover any chip for what it carries.<\/p>\n\n <div class=\"form-grid\">\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 1<\/div><div class=\"fc-desc\">Pay-in-slip (Rule 6)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 2<\/div><div class=\"fc-desc\">Last Pay Certificate (R11(4), 80)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 3<\/div><div class=\"fc-desc\">Cash Book (Rule 13)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 4<\/div><div class=\"fc-desc\">Register of Cheques Issued<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 5<\/div><div class=\"fc-desc\">Register of Valuables<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 6<\/div><div class=\"fc-desc\">Receipt Book (Rule 22)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 7<\/div><div class=\"fc-desc\">Challan (Rule 26)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 8<\/div><div class=\"fc-desc\">Challan \u2014 Direct Payment Procedure (\u00d74)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 9<\/div><div class=\"fc-desc\">Bill Register (monthly)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 10<\/div><div class=\"fc-desc\">Bill Transit Register (bi-weekly)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 11<\/div><div class=\"fc-desc\">Open-cheque acknowledgement reg. (R44)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 12<\/div><div class=\"fc-desc\">Indemnity Bond \u2014 lost cheque (R48)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 13\/13A<\/div><div class=\"fc-desc\">Pay Bill (13A = Bradma)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 14\/14A-C<\/div><div class=\"fc-desc\">Travelling Allowance bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 15<\/div><div class=\"fc-desc\">Pay Bill \u2014 President\/VP\/Ministers<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 16<\/div><div class=\"fc-desc\">TA bill \u2014 President\/VP\/Ministers<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 17<\/div><div class=\"fc-desc\">Pay Bill Register<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 18<\/div><div class=\"fc-desc\">Abstract of Pay Bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 19<\/div><div class=\"fc-desc\">Bill Check Register<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 20<\/div><div class=\"fc-desc\">Absentee Statement<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 21<\/div><div class=\"fc-desc\">Increment Certificate<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 22<\/div><div class=\"fc-desc\">Court-attachment deductions record (R74)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 23<\/div><div class=\"fc-desc\">Medical reimbursement bill (R91)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 24<\/div><div class=\"fc-desc\">Acquittance Roll<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 25<\/div><div class=\"fc-desc\">Undisbursed pay register<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 26<\/div><div class=\"fc-desc\">Indemnity Bond \u2014 arrears after death (R95)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 27<\/div><div class=\"fc-desc\">Contingent Register (R110)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 28<\/div><div class=\"fc-desc\">Petty sub-vouchers list (\u2264 Rs 500)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 29<\/div><div class=\"fc-desc\">Fully-vouched \/ contract contingency bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 30<\/div><div class=\"fc-desc\">Abstract contingent bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 31<\/div><div class=\"fc-desc\">Detailed bill \u2014 \"Not for payment\"<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 32<\/div><div class=\"fc-desc\">Countersignature-before-payment bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 33<\/div><div class=\"fc-desc\">Refund of revenue bill (R142)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 34<\/div><div class=\"fc-desc\">Grants-in-aid \/ contributions \/ investment<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 35<\/div><div class=\"fc-desc\">Scholarships \/ stipends<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 36<\/div><div class=\"fc-desc\">Long-term advance<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 37<\/div><div class=\"fc-desc\">Short-term advance<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 38<\/div><div class=\"fc-desc\">Schedule \u2014 recoveries of advances<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 39<\/div><div class=\"fc-desc\">Monthly abstract \u2014 recoveries<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 40<\/div><div class=\"fc-desc\">POIF premia schedule<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 41<\/div><div class=\"fc-desc\">GPF\/CPF subscription schedule<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 42<\/div><div class=\"fc-desc\">PF advance \/ withdrawal \/ final payment<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 43<\/div><div class=\"fc-desc\">Application-cum-Bill \u2014 refund of deposit<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 44\/45<\/div><div class=\"fc-desc\">CGEGIS disbursement bills<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 46<\/div><div class=\"fc-desc\">App.-cum-Bill \u2014 repayment of lapsed deposit<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 47<\/div><div class=\"fc-desc\">General Bond of Indemnity by banks (R86(3))<\/div><\/div>\n <\/div>\n\n \n <div class=\"ix\" id=\"quiz8\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 8 Quiz \u2014 deposits, PDAs, interpretation & forms<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Eight questions from the deposits Part and the forms reference. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage8\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore8\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext8\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c8-recap\">\n <div class=\"recap-title\">⚡ Chapter 8 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Deposit categories<\/td><td>Bearing \/ not bearing interest \u2014 <strong>Sector K<\/strong> of Public Account (R182)<\/td><\/tr>\n <tr><td>Prohibited as deposits<\/td><td>Pay\/pension \u00b7 fines \u00b7 refunds \u00b7 jewels \u00b7 <strong>GP notes<\/strong> (R184)<\/td><\/tr>\n <tr><td>Unclaimed cattle \/ property<\/td><td>Cattle proceeds <strong>3 months<\/strong>; property under Police Act 1861 <strong>6 months<\/strong><\/td><\/tr>\n <tr><td>Deposit refund form<\/td><td>Application-cum-Bill <strong>GAR 43<\/strong> (R186)<\/td><\/tr>\n <tr><td>Earnest money refund<\/td><td>On original receipt; <strong>no part payment<\/strong> (R187)<\/td><\/tr>\n <tr><td>Lapse to Consolidated Fund<\/td><td><strong>\u2264 Rs 25 \u2192 1 yr<\/strong>; <strong>> Rs 25 \u2192 3 yrs<\/strong> unclaimed (R189)<\/td><\/tr>\n <tr><td>Lapsed-deposit repayment<\/td><td><strong>GAR 46<\/strong>, after pre-check (R190)<\/td><\/tr>\n <tr><td>PDA core rule<\/td><td><strong>No minus balance<\/strong>; withdrawal by administrator's cheque (R191, 194)<\/td><\/tr>\n <tr><td>PDA types that don't lapse<\/td><td>Types <strong>(a)<\/strong> & <strong>(e)<\/strong> (R192)<\/td><\/tr>\n <tr><td>Removal of difficulties<\/td><td>Government may relax any rule (R198)<\/td><\/tr>\n <tr><td>Interpretation authority<\/td><td><strong>M\/o Finance (DoE \u2014 CGA)<\/strong> (R199)<\/td><\/tr>\n <tr><td>Appendices<\/td><td>I \u2014 RBI agreement \u00b7 II \u2014 rounding \u00b7 III \u2014 loan repayment<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n <\/main>\n<\/div>\n\n<script>\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter (tab) switching + sidebar navigation \u2500\u2500\u2500\u2500\u2500 *\/\n(function(){\n var details = Array.prototype.slice.call(document.querySelectorAll('details.toc-chapter'));\n var panes = Array.prototype.slice.call(document.querySelectorAll('section.chapter-pane'));\n\n function showChapter(n, scrollTop){\n panes.forEach(function(p){ p.classList.toggle('active', p.getAttribute('data-chapter') === String(n)); });\n if (scrollTop){\n var pane = document.getElementById('pane-ch'+n);\n if (pane) pane.scrollIntoView({behavior:'smooth', block:'start'});\n }\n }\n\n \/* Opening one chapter closes the others, and switches the visible pane *\/\n details.forEach(function(d){\n d.addEventListener('toggle', function(){\n if (d.open){\n details.forEach(function(o){ if (o !== d) o.open = false; });\n showChapter(d.getAttribute('data-chapter'), false);\n }\n });\n });\n\n \/* Sub-section links: switch to the right chapter, then smooth-scroll to the anchor *\/\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a[href^=\"#\"]')).forEach(function(a){\n a.addEventListener('click', function(e){\n var id = a.getAttribute('href').slice(1);\n var target = document.getElementById(id);\n if (!target) return;\n e.preventDefault();\n var pane = target.closest('.chapter-pane');\n if (pane){\n var ch = pane.getAttribute('data-chapter');\n var d = document.querySelector('details.toc-chapter[data-chapter=\"'+ch+'\"]');\n if (d && !d.open) d.open = true;\n showChapter(ch, false);\n }\n \/* highlight the active sub-link *\/\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a.active')).forEach(function(x){ x.classList.remove('active'); });\n a.classList.add('active');\n requestAnimationFrame(function(){ target.scrollIntoView({behavior:'smooth', block:'start'}); });\n });\n });\n})();\n\n\/* \u2500\u2500\u2500\u2500\u2500 Quiz factory \u2500\u2500\u2500\u2500\u2500 *\/\nfunction buildQuiz(stageId, scoreId, nextId, questions){\n var stage = document.getElementById(stageId);\n var scoreEl = document.getElementById(scoreId);\n var nextBtn = document.getElementById(nextId);\n if (!stage) return;\n var idx = 0, score = 0, answered = 0;\n\n function render(){\n var q = questions[idx];\n var html = '<div class=\"quiz-q\"><span class=\"q-tag\">Q'+(idx+1)+'<\/span><span>'+q.q+'<\/span><\/div><div class=\"quiz-opts\">';\n q.opts.forEach(function(opt, i){ html += '<button class=\"quiz-opt\" data-i=\"'+i+'\">'+opt+'<\/button>'; });\n html += '<\/div><div class=\"quiz-fb\"><\/div>';\n stage.innerHTML = html;\n var fb = stage.querySelector('.quiz-fb');\n var opts = Array.prototype.slice.call(stage.querySelectorAll('.quiz-opt'));\n opts.forEach(function(b){\n b.addEventListener('click', function(){\n var chosen = parseInt(b.getAttribute('data-i'), 10);\n opts.forEach(function(x){ x.classList.add('lock'); });\n opts[q.a].classList.add('correct');\n if (chosen === q.a){ score++; }\n else { b.classList.add('wrong'); }\n answered++;\n scoreEl.textContent = 'Score '+score+' \/ '+answered;\n fb.innerHTML = (chosen === q.a ? '<strong>Correct.<\/strong> ' : '<strong>Not quite.<\/strong> ') + q.fb;\n nextBtn.disabled = (idx >= questions.length - 1);\n if (idx >= questions.length - 1){ nextBtn.textContent = 'Done \\u2713'; }\n });\n });\n }\n nextBtn.addEventListener('click', function(){\n if (idx < questions.length - 1){ idx++; nextBtn.disabled = true; render(); }\n });\n render();\n}\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 1 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage1','quizScore1','quizNext1',[\n {q:'Under which constitutional provision were the CGRP 1983 made?', opts:['Article 148','Article 266(1)','Article 283(1)','Article 267(1)'], a:2, fb:'The President made them under <strong>clause (1) of Article 283<\/strong>.'},\n {q:'The \"Government Account\" comprises which combination?', opts:['Consolidated Fund + Public Account only','Consolidated + Contingency + Public Account','Contingency Fund + Public Account','Consolidated Fund alone'], a:1, fb:'All three Funds taken together form the Government Account.'},\n {q:'Money withdrawn from the Government Account may be made only by cheque of \u2014', opts:['Any Head of Office','An Accounts Officer or a cheque-drawing DDO','The Reserve Bank','The Financial Adviser'], a:1, fb:'Rule 11 restricts withdrawal to an Accounts Officer or cheque-drawing DDO.'},\n {q:'The cash chest must be secured with \u2014', opts:['A single combination lock','Two locks of different patterns','One lock plus a seal','A bank-supplied padlock'], a:1, fb:'Two locks of different patterns, keys with different custodians; checked every April.'},\n {q:'Under the rounding rule (Appendix II), an amount of fifty paise or more is \u2014', opts:['Ignored','Rounded down','Rounded up to the next rupee','Held in a suspense head'], a:2, fb:'50 paise and above is rounded up; dues fixed by law are always rounded up.'},\n {q:'A doubt on the interpretation of these Rules is referred to \u2014', opts:['The CAG','The Reserve Bank','M\/o Finance (Dept. of Expenditure \u2014 CGA)','The Ministry of Law'], a:2, fb:'Rule 199 vests interpretation in the M\/o Finance (DoE \u2014 CGA).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 2 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage2','quizScore2','quizNext2',[\n {q:'A departmental officer may normally receive cash up to what amount in each case?', opts:['Rs 50','Rs 100','Rs 500','Rs 1,000'], a:1, fb:'Rule 18 fixes the normal cash ceiling at Rs 100 per case unless specially authorised.'},\n {q:'When a cheque is tendered to the bank, payment is \"deemed made\" on \u2014', opts:['The date of presentation','The third working day','The date it is cleared and entered in the receipt scroll','The next working day'], a:2, fb:'For the bank, it is the date of clearance and entry in the receipt scroll.'},\n {q:'When a cheque is tendered to a departmental officer, the deemed date of payment is \u2014', opts:['The same day','The next working day','The third working day after presentation','On clearance'], a:2, fb:'Rule 20: the third working day after presentation.'},\n {q:'Receipt books are kept in which machine-numbered form?', opts:['GAR 1','GAR 6','GAR 7','GAR 3'], a:1, fb:'GAR 6 receipt books, under lock and key (Rule 22).'},\n {q:'On the plea that an original receipt is lost, the office may \u2014', opts:['Issue a duplicate receipt','Issue a copy marked \"duplicate\"','Issue only a certificate that a sum was received','Refuse all acknowledgement'], a:2, fb:'Rule 23 bars duplicates; only a certificate of receipt may be given.'},\n {q:'A challan for paying money into the bank is in which form?', opts:['GAR 6','GAR 7','GAR 1','GAR 8'], a:1, fb:'GAR 7 (the Direct Payment Procedure uses GAR 8 in quadruplicate).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 3 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage3','quizScore3','quizNext3',[\n {q:'A bill becomes a voucher when it is \u2014', opts:['Signed by the DDO','Receipted and stamped \"PAID\"','Entered in the Bill Register','Countersigned'], a:1, fb:'Rule 28: a bill becomes a voucher only when receipted and stamped \"PAID\".'},\n {q:'Income tax is deducted at source on a contractor payment at 2% when the payment exceeds \u2014', opts:['Rs 5,000','Rs 10,000','Rs 20,000','Rs 1,000'], a:1, fb:'Rule 30, Note 2 (s.194-C): 2% TDS when the payment exceeds Rs 10,000.'},\n {q:'A receipt must bear a revenue stamp when the net amount payable exceeds \u2014', opts:['Rs 20','Rs 100','Rs 500','Rs 50'], a:0, fb:'Rule 37: stamp required on net amount exceeding Rs 20.'},\n {q:'A \"Type (1)\" cheque is \u2014', opts:['An order cheque','Crossed \"for credit to Government account and not payable in cash\"','Superscribed \"not transferable\"','Account Payee'], a:1, fb:'Type (1) is for inter-departmental\/inter-Governmental dues, not payable in cash.'},\n {q:'A salary cheque must be crossed \"Account Payee only\" where the amount exceeds \u2014', opts:['Rs 500','Rs 1,000','Rs 250','Rs 2,000'], a:1, fb:'Salary cheque > Rs 1,000 (non-salary > Rs 500) is crossed Account Payee.'},\n {q:'A cheque is payable within what period after the month of issue?', opts:['One month','Three months','Six months','One year'], a:1, fb:'Rule 45: three months after the month of issue.'},\n {q:'An unpaid, unsurrendered cheque is cancelled and written back after \u2014', opts:['Three months','Six months after the month of issue','One year','One month'], a:1, fb:'Rule 47: six months after the month of issue.'},\n {q:'A request for a cheque in lieu of one lost is normally entertained if received within \u2014', opts:['Six months of issue','One year of the original\\u2019s issue','Three years of issue','Three months of issue'], a:1, fb:'Rule 48: within one year of issue (PAO may extend to 3\\u00bd years from when the claim became due); bond GAR 12.'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 4 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage4','quizScore4','quizNext4',[\n {q:'Monthly pay bills may be signed not earlier than how many days before the last working day?', opts:['Three days','Five days','Seven days','Two days'], a:1, fb:'Rule 64: signed not earlier than 5 days before the last working day.'},\n {q:'Salary for March is paid on \u2014', opts:['The last working day of March','The first working day of April','The 7th of April','The first day of March'], a:1, fb:'March salary is paid on the first working day of April.'},\n {q:'For a decree other than maintenance, the attachable amount of pay is \u2014', opts:['One-third of the whole salary','(X \\u2212 Y \\u2212 400) \\u00f7 3','Two-thirds of the salary','The first Rs 400'], a:1, fb:'Rule 74: first Rs 400 and 2\/3 of the remainder are exempt; attachable = (X\\u2212Y\\u2212400)\\u00f73.'},\n {q:'For a maintenance decree, the attachable portion of salary is \u2014', opts:['One-third','One-half','Two-thirds','The whole'], a:0, fb:'A maintenance decree allows one-third of salary to be attached.'},\n {q:'A first-time entry of a name in a pay bill is supported by \u2014', opts:['An increment certificate','A Last Pay Certificate (GAR 2)','An absentee statement','A medical bill'], a:1, fb:'Rule 80: the Last Pay Certificate in Form GAR 2.'},\n {q:'Undisbursed pay may be retained for a maximum of \u2014', opts:['One month','Two months','Three months','Six months'], a:2, fb:'Rule 92: retained at most three months; never lodged in a deposit account.'},\n {q:'Pay and allowances for the day of death of a servant \u2014', opts:['Cannot be drawn','May be drawn; the hour of death is irrelevant','Are halved','Need a court order'], a:1, fb:'Rule 94: drawable for the day of death; \"day\" runs midnight to midnight.'},\n {q:'Arrears of a deceased servant need an indemnity bond (GAR 26) when the gross claim exceeds \u2014', opts:['Rs 5,000','Rs 10,000','Rs 25,000','Rs 1,000'], a:1, fb:'Rule 95: bond GAR 26 when gross claim exceeds Rs 10,000; anticipatory payment up to Rs 10,000.'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 5 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage5','quizScore5','quizNext5',[\n {q:'How many types of contingent charges does Rule 98 recognise?', opts:['Three','Four','Five','Six'], a:2, fb:'Five: contract, scale-regulated, special, countersigned and fully vouched.'},\n {q:'Contingent claims up to what amount may be disbursed from the imprest?', opts:['Rs 500','Rs 1,000','Rs 2,000','Rs 5,000'], a:2, fb:'Rule 99: claims up to Rs 2,000 may be met from the imprest.'},\n {q:'Drawing money in anticipation of demand or to prevent the lapse of a grant is \u2014', opts:['Permitted with sanction','Forbidden','Allowed up to Rs 2,000','Allowed for contract contingencies'], a:1, fb:'Rule 100: money is drawn only for immediate disbursement; anticipatory\/lapse-avoiding drawal is forbidden.'},\n {q:'The standard of care expected of the drawing officer is that of \u2014', opts:['An auditor','A person of ordinary prudence over his own money','A controlling officer','A chartered accountant'], a:1, fb:'Rule 107: the same vigilance as a person of ordinary prudence over his own money.'},\n {q:'Sub-vouchers must not be destroyed for \u2014', opts:['One year','Two years','Three years','Five years'], a:2, fb:'Rule 109: retained for three years.'},\n {q:'A \"Not for payment\" detailed contingent bill is in which form?', opts:['GAR 29','GAR 30','GAR 31','GAR 32'], a:2, fb:'GAR 31 (abstract bill is GAR 30; countersignature-before-payment is GAR 32).'},\n {q:'Sub-vouchers for items above what amount each are sent by the countersigning officer to the Accounts Officer?', opts:['Rs 50','Rs 200','Rs 500','Rs 1,000'], a:1, fb:'Rule 120: items above Rs 200 each go to the Accounts Officer (> Rs 50 \\u2192 controlling officer).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 6 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage6','quizScore6','quizNext6',[\n {q:'As a general rule, payment for stores is made \u2014', opts:['On placing the order','Before delivery to secure supply','Only after stores are received and surveyed','In two equal instalments'], a:2, fb:'Rule 126: not until stores are received and surveyed; advance payment is exceptional.'},\n {q:'Purchases through which agency follow Rule 127?', opts:['India Supply Mission','DGS&D','RBI','CBDT'], a:1, fb:'Rule 127 covers DGS&D purchases; Missions in London\/Washington are Rule 128.'},\n {q:'A contractor may be paid only for \u2014', opts:['Work tendered','Work actually done or supplies actually received','Mobilisation','Estimated quantities'], a:1, fb:'Rule 137: payment only for work done or supplies received; advances recovered before final payment.'},\n {q:'A refund of revenue may be paid in cash up to what amount per case?', opts:['Rs 50','Rs 100','Rs 500','Rs 1,000'], a:1, fb:'Rules 139\\u2013140: cash up to Rs 100 each; a refund is never lodged in a deposit account.'},\n {q:'A refund of revenue bill is in which form?', opts:['GAR 30','GAR 33','GAR 34','GAR 31'], a:1, fb:'GAR 33 (Rule 142); the refund order is valid three months (Rule 145).'},\n {q:'Grants-in-aid and Government investment are drawn in which form?', opts:['GAR 35','GAR 34','GAR 33','GAR 29'], a:1, fb:'GAR 34 (scholarships\/stipends use GAR 35).'},\n {q:'A discretionary-grant account must be rendered to the Accounts Officer at the latest by \u2014', opts:['30 June','31 March each year','31 December','The last working day of each month only'], a:1, fb:'Rule 153: rendered monthly and in any case up to 31 March each year.'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 7 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage7','quizScore7','quizNext7',[\n {q:'On repayment of a loan, interest is \u2014', opts:['Merged with principal','Specified separately from principal','Waived','Credited to the Public Account'], a:1, fb:'Rule 160: interest is separately specified from principal (Appendix III procedure).'},\n {q:'Long-term personal advances are drawn on which form?', opts:['GAR 36','GAR 37','GAR 34','GAR 42'], a:0, fb:'Long-term on GAR 36; short-term on GAR 37 (schedules GAR 38\/39).'},\n {q:'Treasury Bills are paid \u2014', opts:['On demand at any branch','Only on maturity at the issuing office','After three months','On the third working day'], a:1, fb:'Rule 168: Treasury Bills are paid only on maturity at the issuing bank office.'},\n {q:'PF advances\/withdrawals are drawn on which form?', opts:['GAR 41','GAR 42','GAR 40','GAR 34'], a:1, fb:'GAR 42; where the amount exceeds Rs 250 payment may be by Account Payee cheque.'},\n {q:'A PF advance\/withdrawal exceeding what amount may be paid by Account Payee cheque even to a non-gazetted subscriber?', opts:['Rs 100','Rs 250','Rs 500','Rs 1,000'], a:1, fb:'Rule 175: where the amount exceeds Rs 250.'},\n {q:'For PF final payment, the preclosing statement of account is issued at least \u2014', opts:['One year in advance','10 weeks in advance','One month in advance','Six weeks in advance'], a:1, fb:'Rule 176: the preclosing statement is issued at least 10 weeks in advance (apply 1 year ahead; bill 1 month ahead).'},\n {q:'The GPF\/CPF subscription schedule attached to the pay bill is \u2014', opts:['GAR 40','GAR 41','GAR 38','GAR 39'], a:1, fb:'GAR 41 (POIF premia schedule is GAR 40).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 8 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage8','quizScore8','quizNext8',[\n {q:'Deposits are classified under which sector of the Public Account?', opts:['Sector J','Sector K \u2014 Deposits and Advances','Sector L','Sector F'], a:1, fb:'Rule 182: under Sector K (\"Deposits and Advances\").'},\n {q:'Which of these may be treated as a deposit?', opts:['Pay withheld for an absent payee','A fine pending appeal','Compensation fines due to an injured party','A refund pending demand'], a:2, fb:'Rule 184: compensation fines due to an injured party may be kept in deposit; the others are prohibited.'},\n {q:'Net sale proceeds of unclaimed impounded cattle may be kept in deposit for \u2014', opts:['One month','Three months','Six months','One year'], a:1, fb:'Rule 184(4): three months, then credited to the proper account if unclaimed.'},\n {q:'A deposit refund uses which application-cum-bill form?', opts:['GAR 33','GAR 43','GAR 46','GAR 42'], a:1, fb:'Rule 186: Form GAR 43 (lapsed-deposit repayment uses GAR 46).'},\n {q:'A deposit exceeding Rs 25 lapses to the Consolidated Fund when unclaimed for \u2014', opts:['One whole account year','More than three complete account years','Six months','Five account years'], a:1, fb:'Rule 189: > Rs 25 lapses after more than three complete account years (\\u2264 Rs 25 after one year).'},\n {q:'A core safeguard of a Personal Deposit Account is that \u2014', opts:['It bears interest','No withdrawal may result in a minus balance','Only the bank may withdraw','It lapses every March'], a:1, fb:'Rule 191\/194: the bank ensures no withdrawal exceeds the balance (no minus balance).'},\n {q:'Which PDA types do NOT lapse to Government?', opts:['Types (a) and (e)','Types (b) and (c)','Type (d) only','All types'], a:0, fb:'Rule 192: balances in types (a) and (e) do not lapse.'},\n {q:'A general Bond of Indemnity executed by scheduled banks is in which form?', opts:['GAR 12','GAR 26','GAR 47','GAR 43'], a:2, fb:'Rule 86(3): the general bank indemnity bond is Form GAR 47.'}\n]);\n<\/script>\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Central Government Account (Receipts & Payments) Rules, 1983 \u2014 Study Notes Study Notes · CGA · M\/o Finance (Dept. of 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grid-template-columns:repeat(auto-fit,minmax(150px,1fr)); gap:10px; margin:18px 0 26px; }\n .form-chip { background:#fff; border:1.5px solid var(--border); border-radius:10px; padding:12px 12px; transition:transform .15s, box-shadow .15s, border-color .15s; }\n .form-chip:hover { transform:translateY(-3px); box-shadow:0 8px 20px rgba(15,42,74,.10); border-color:var(--teal); }\n .form-chip .fc-code { font-family:'JetBrains Mono',monospace; font-weight:800; font-size:14px; color:var(--blue); }\n .form-chip .fc-desc { font-size:12px; color:#5a6b7d; line-height:1.45; margin-top:3px; }\n @media (max-width:560px) { .quiz-opts { grid-template-columns:1fr 1fr; } }\n<\/style>\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Crimson+Pro:wght@400;600;700&family=DM+Sans:wght@400;500;700&family=JetBrains+Mono:wght@400;700&display=swap\" rel=\"stylesheet\">\n<\/head>\n<body>\n\n<div class=\"hero\">\n <div class=\"hero-inner hero-grid\">\n <div class=\"hero-text\">\n <span class=\"hero-kicker\">Study Notes · CGA · M\/o Finance (Dept. of Expenditure)<\/span>\n <h1>Central Government Account (Receipts & Payments) Rules, 1983<\/h1>\n <p class=\"hero-sub\">The procedural rule-book of the <strong>departmentalised accounting system<\/strong> \u2014 made under <strong>Article 283(1)<\/strong>. It governs the <strong>custody<\/strong> of the Consolidated, Contingency and Public Account moneys, their <strong>payment in<\/strong> (receipts) and <strong>withdrawal<\/strong> (payments): from cash handling and pay-in-slips, through the entire <strong>cheque regime<\/strong>, pay & allowances, contingencies, stores, works, loans and provident funds, to deposits and the <strong>GAR forms<\/strong> that carry every claim.<\/p>\n <div class=\"hero-pills\">\n <span class=\"hero-pill\">Article 283(1)<\/span>\n <span class=\"hero-pill\">In force 1-6-1983<\/span>\n <span class=\"hero-pill\">199 Rules · 3 Appendices<\/span>\n <span class=\"hero-pill\">GAR 1 – GAR 47<\/span>\n <\/div>\n <\/div>\n <div class=\"hero-illustration\" aria-hidden=\"true\">\n <svg viewBox=\"0 0 320 280\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" role=\"img\" aria-label=\"A treasury vault holding a rupee, with a ledger and a cheque\">\n <ellipse cx=\"160\" cy=\"262\" rx=\"124\" ry=\"12\" fill=\"rgba(0,0,0,0.18)\"\/>\n \n <rect x=\"36\" y=\"150\" width=\"120\" height=\"96\" rx=\"6\" fill=\"#f4f8fc\" stroke=\"#0f2a4a\" stroke-width=\"3\"\/>\n <line x1=\"52\" y1=\"170\" x2=\"140\" y2=\"170\" stroke=\"#1a5fa8\" stroke-width=\"2\"\/>\n <line x1=\"52\" y1=\"186\" x2=\"140\" y2=\"186\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <line x1=\"52\" y1=\"202\" x2=\"140\" y2=\"202\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <line x1=\"52\" y1=\"218\" x2=\"120\" y2=\"218\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <line x1=\"96\" y1=\"150\" x2=\"96\" y2=\"246\" stroke=\"#0f2a4a\" stroke-width=\"1.5\" opacity=\"0.4\"\/>\n \n <rect x=\"150\" y=\"196\" width=\"132\" height=\"50\" rx=\"5\" fill=\"#fffaf0\" stroke=\"#c89b0a\" stroke-width=\"3\"\/>\n <text x=\"162\" y=\"220\" font-family=\"Georgia,serif\" font-size=\"16\" font-weight=\"700\" fill=\"#c0392b\">₹<\/text>\n <line x1=\"178\" y1=\"216\" x2=\"266\" y2=\"216\" stroke=\"#1a5fa8\" stroke-width=\"2\"\/>\n <line x1=\"178\" y1=\"230\" x2=\"240\" y2=\"230\" stroke=\"#9cc7bb\" stroke-width=\"2\"\/>\n <text x=\"262\" y=\"240\" font-family=\"Georgia,serif\" font-size=\"9\" fill=\"#5a6d80\">PAID<\/text>\n \n <rect x=\"104\" y=\"40\" width=\"112\" height=\"116\" rx=\"10\" fill=\"#e3edf6\" stroke=\"#0f2a4a\" stroke-width=\"3\"\/>\n <rect x=\"116\" y=\"52\" width=\"88\" height=\"92\" rx=\"6\" fill=\"#0f2a4a\"\/>\n <circle cx=\"160\" cy=\"98\" r=\"26\" fill=\"none\" stroke=\"#c89b0a\" stroke-width=\"4\"\/>\n <circle cx=\"160\" cy=\"98\" r=\"9\" fill=\"#c89b0a\"\/>\n <line x1=\"160\" y1=\"98\" x2=\"160\" y2=\"70\" stroke=\"#fffaf0\" stroke-width=\"3\"\/>\n <line x1=\"160\" y1=\"98\" x2=\"182\" y2=\"112\" stroke=\"#fffaf0\" stroke-width=\"3\"\/>\n <line x1=\"160\" y1=\"98\" x2=\"138\" y2=\"116\" stroke=\"#0e8f7a\" stroke-width=\"3\"\/>\n \n <circle cx=\"160\" cy=\"30\" r=\"18\" fill=\"#c89b0a\" stroke=\"#8a6a00\" stroke-width=\"2\"\/>\n <text x=\"160\" y=\"37\" font-family=\"Georgia,serif\" font-size=\"20\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#fffaf0\">₹<\/text>\n <\/svg>\n <\/div>\n <\/div>\n<\/div>\n\n\n<div class=\"breadcrumb-bar\">\n <div class=\"breadcrumb-inner\">\n <a href=\"#\">Home<\/a>\n <span class=\"sep\">›<\/span>\n <a href=\"#\">Notes<\/a>\n <span class=\"sep\">›<\/span>\n <span>Central Government Account (Receipts & Payments) Rules, 1983<\/span>\n <\/div>\n<\/div>\n<div class=\"layout\">\n <aside class=\"sidebar\">\n <div class=\"toc-card\">\n <div class=\"toc-card-title\">Table of Contents<\/div>\n\n <details class=\"toc-chapter\" data-chapter=\"1\" open>\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 1<\/span>\n <span class=\"toc-ch-title\">Foundations & General Principles<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">Intro<\/span><a href=\"#c1-origin\">Origin, Authority & Scope<\/a><\/li>\n <li><span class=\"toc-sub-num\">R2<\/span><a href=\"#c1-defs\">Key Definitions<\/a><\/li>\n <li><span class=\"toc-sub-num\">R3-5<\/span><a href=\"#c1-custody\">Location & Custody of Money<\/a><\/li>\n <li><span class=\"toc-sub-num\">R6-10<\/span><a href=\"#c1-receipt\">Paying Receipts into the Account<\/a><\/li>\n <li><span class=\"toc-sub-num\">R11-12<\/span><a href=\"#c1-withdraw\">Withdrawal & Responsibility<\/a><\/li>\n <li><span class=\"toc-sub-num\">R13<\/span><a href=\"#c1-cash\">Handling Cash & the Cash Book<\/a><\/li>\n <li><span class=\"toc-sub-num\">R14-17<\/span><a href=\"#c1-misc\">Adjustments, RBI & Rounding<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c1-recap\">Chapter 1 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"2\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 2<\/span>\n <span class=\"toc-ch-title\">Receipt of Government Revenues<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R18<\/span><a href=\"#c2-accept\">Acceptance & the Rs 100 Limit<\/a><\/li>\n <li><span class=\"toc-sub-num\">R19<\/span><a href=\"#c2-cheques\">Cheques & Drafts Tendered<\/a><\/li>\n <li><span class=\"toc-sub-num\">R20<\/span><a href=\"#c2-date\">Date of Receipt<\/a><\/li>\n <li><span class=\"toc-sub-num\">R21-23<\/span><a href=\"#c2-receipts\">Granting Receipts<\/a><\/li>\n <li><span class=\"toc-sub-num\">R25-26<\/span><a href=\"#c2-challan\">Transfer Credit & Challans<\/a><\/li>\n <li><span class=\"toc-sub-num\">R27<\/span><a href=\"#c2-exam\">Examination Fees<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c2-recap\">Chapter 2 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"3\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 3<\/span>\n <span class=\"toc-ch-title\">Withdrawals, Bills & the Cheque Regime<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R28-32<\/span><a href=\"#c3-claims\">Claims, Arrears & Suppliers<\/a><\/li>\n <li><span class=\"toc-sub-num\">R33-37<\/span><a href=\"#c3-bills\">Preparation of Bills & Stamps<\/a><\/li>\n <li><span class=\"toc-sub-num\">R38-43<\/span><a href=\"#c3-cheqbooks\">Cheque Books & Drawing Rules<\/a><\/li>\n <li><span class=\"toc-sub-num\">R44<\/span><a href=\"#c3-types\">Three Types of Cheques<\/a><\/li>\n <li><span class=\"toc-sub-num\">R45-48<\/span><a href=\"#c3-life\">Validity, Cancel & Lost Cheques<\/a><\/li>\n <li><span class=\"toc-sub-num\">R49-50<\/span><a href=\"#c3-payment\">Date of Payment & Letters of Credit<\/a><\/li>\n <li><span class=\"toc-sub-num\">R56-62<\/span><a href=\"#c3-vouchers\">Vouchers, Overcharges & Audit<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c3-recap\">Chapter 3 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"4\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 4<\/span>\n <span class=\"toc-ch-title\">Personal Claims of Govt Servants<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R64-65<\/span><a href=\"#c4-duedate\">Due Date for Salaries<\/a><\/li>\n <li><span class=\"toc-sub-num\">R66-69<\/span><a href=\"#c4-paybills\">Pay Bills & Certificates<\/a><\/li>\n <li><span class=\"toc-sub-num\">R70-73<\/span><a href=\"#c4-deduct\">Deductions from Pay<\/a><\/li>\n <li><span class=\"toc-sub-num\">R74-78<\/span><a href=\"#c4-attach\">Attachment of Pay by Courts<\/a><\/li>\n <li><span class=\"toc-sub-num\">R80-86<\/span><a href=\"#c4-lpc\">First Pay, LPC & Agents<\/a><\/li>\n <li><span class=\"toc-sub-num\">R87-92<\/span><a href=\"#c4-leave\">Leave Salary, OTA, TA & Disbursement<\/a><\/li>\n <li><span class=\"toc-sub-num\">R93-95<\/span><a href=\"#c4-death\">Last Pay & Death of Payee<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c4-recap\">Chapter 4 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"5\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 5<\/span>\n <span class=\"toc-ch-title\">Contingent Charges<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R96-98<\/span><a href=\"#c5-types\">Meaning & Five Types<\/a><\/li>\n <li><span class=\"toc-sub-num\">R99-100<\/span><a href=\"#c5-advance\">Permanent Advance & Limits<\/a><\/li>\n <li><span class=\"toc-sub-num\">R101-106<\/span><a href=\"#c5-certs\">Required Certificates<\/a><\/li>\n <li><span class=\"toc-sub-num\">R107-110<\/span><a href=\"#c5-resp\">Responsibility & Registers<\/a><\/li>\n <li><span class=\"toc-sub-num\">R111-112<\/span><a href=\"#c5-subv\">Sub-vouchers & Bills<\/a><\/li>\n <li><span class=\"toc-sub-num\">R113-122<\/span><a href=\"#c5-abstract\">Abstract & Detailed Bills<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c5-recap\">Chapter 5 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"6\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 6<\/span>\n <span class=\"toc-ch-title\">Stores, Works & Misc. Payments<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R124-129<\/span><a href=\"#c6-stores\">Purchase of Stores<\/a><\/li>\n <li><span class=\"toc-sub-num\">R130-138<\/span><a href=\"#c6-works\">Works Expenditure<\/a><\/li>\n <li><span class=\"toc-sub-num\">R139-145<\/span><a href=\"#c6-refund\">Refunds of Revenue<\/a><\/li>\n <li><span class=\"toc-sub-num\">R146-150<\/span><a href=\"#c6-grants\">Grants, Compensation & Scholarships<\/a><\/li>\n <li><span class=\"toc-sub-num\">R151-157<\/span><a href=\"#c6-misc\">Interest, Discretionary Grants & More<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c6-recap\">Chapter 6 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"7\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 7<\/span>\n <span class=\"toc-ch-title\">Loans, Public Debt & Provident Funds<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R158-160<\/span><a href=\"#c7-loans\">Loans & Advances \u2014 Basics<\/a><\/li>\n <li><span class=\"toc-sub-num\">R161-166<\/span><a href=\"#c7-advances\">Revenue & Personal Advances<\/a><\/li>\n <li><span class=\"toc-sub-num\">R167-170<\/span><a href=\"#c7-debt\">Public Debt & Savings<\/a><\/li>\n <li><span class=\"toc-sub-num\">R171-174<\/span><a href=\"#c7-pfsub\">PF Subscriptions & Recoveries<\/a><\/li>\n <li><span class=\"toc-sub-num\">R175-181<\/span><a href=\"#c7-pfpay\">PF Withdrawals & Final Payment<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c7-recap\">Chapter 7 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <details class=\"toc-chapter\" data-chapter=\"8\">\n <summary class=\"toc-chapter-header\">\n <span class=\"toc-ch-badge\">CH 8<\/span>\n <span class=\"toc-ch-title\">Deposits, Interpretation & Forms<\/span>\n <span class=\"toc-ch-chev\">▶<\/span>\n <\/summary>\n <div class=\"toc-sub-wrap\"><ul class=\"toc-sub-list\">\n <li><span class=\"toc-sub-num\">R182-185<\/span><a href=\"#c8-deposits\">Deposits \u2014 Categories & Limits<\/a><\/li>\n <li><span class=\"toc-sub-num\">R186-188<\/span><a href=\"#c8-repay\">Repayment & Earnest Money<\/a><\/li>\n <li><span class=\"toc-sub-num\">R189-190<\/span><a href=\"#c8-lapse\">Lapsed Deposits<\/a><\/li>\n <li><span class=\"toc-sub-num\">R191-194<\/span><a href=\"#c8-pda\">Personal Deposit Accounts<\/a><\/li>\n <li><span class=\"toc-sub-num\">R195-199<\/span><a href=\"#c8-other\">Other Deposits & Interpretation<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c8-forms\">The GAR Forms Reference<\/a><\/li>\n <li class=\"toc-app\"><span class=\"toc-sub-num\">★<\/span><a href=\"#c8-recap\">Chapter 8 \u2014 Quick Recap<\/a><\/li>\n <\/ul><\/div>\n <\/details>\n\n <\/div>\n <\/aside>\n\n <main class=\"article\">\n \n <section class=\"chapter-pane active\" id=\"pane-ch1\" data-chapter=\"1\">\n\n <div class=\"chapter-heading-block\" id=\"c1-origin\">\n <span class=\"chapter-badge\">CH 1 \u00b7 FOUNDATIONS<\/span>\n <h2>Foundations & General Principles (Part I)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What these Rules are<\/div>\n <div class=\"def-text\">\n The CGRP 1983 are <strong>procedural rules made by the President under clause (1) of Article 283<\/strong> of the Constitution. They regulate the <strong>custody<\/strong> of the Consolidated Fund and Contingency Fund of India, the <strong>payment of money into<\/strong> and <strong>withdrawal of money from<\/strong> those Funds and the <strong>Public Account<\/strong>, plus the custody of other public money. They were framed to fit the <strong>departmentalised accounting system<\/strong> introduced in the Central (Civil) Ministries in <strong>1976-77<\/strong>, which eliminated the old treasury system for those receipts and payments.\n <\/div>\n <\/div>\n\n <p>The Rules were cleared by the <strong>Comptroller & Auditor-General (CAG)<\/strong>, by the <strong>Reserve Bank of India<\/strong> (for banking-related provisions) and vetted by the <strong>Ministry of Law<\/strong>. They <strong>came into force on 1-6-1983<\/strong> and apply to <strong>all transactions other than payment of pensionary benefits<\/strong> pertaining to the Central Government and the Union territories of <strong>Delhi and Andaman & Nicobar Islands<\/strong>.<\/p>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">The constitutional anchors<\/div>\n <p>The Rules sit on three constitutional funds: the <strong>Consolidated Fund<\/strong> (Art. 266(1)), the <strong>Contingency Fund<\/strong> (Art. 267(1), established under the Contingency Fund of India Act, 1950) and the <strong>Public Account<\/strong> (Art. 266(2)). Together these three form the <strong>\"Government Account.\"<\/strong> The <strong>CAG is appointed under Article 148<\/strong>. Pension payments still routed through State\/UT treasuries and public-sector banks stay outside these Rules and continue under the old <strong>Treasury Rules<\/strong> (rules 319\u2013374 and 441). Posts & Telegraphs and Defence keep departmental treasure chests under those Treasury Rules.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c1-defs\">\n <span class=\"section-badge teal\">§ Rule 2<\/span>\n <h3>Key definitions worth memorising<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:26%\"><col style=\"width:74%\"><\/colgroup>\n <thead><tr><th>Term<\/th><th>Meaning under Rule 2<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Accounts Officer<\/td><td>The <strong>Principal Accounts Officer or Pay & Accounts Officer (PAO)<\/strong> functioning under the scheme of departmentalisation of accounts.<\/td><\/tr>\n <tr><td class=\"label-cell\">Accredited bank<\/td><td>The <strong>Reserve Bank<\/strong>, or any bank appointed to transact a Ministry\/Department's or UT's Government business.<\/td><\/tr>\n <tr><td class=\"label-cell\">Cheque-drawing DDO<\/td><td>A <strong>drawing & disbursing officer<\/strong> authorised to withdraw money for specified payments against an <strong>assignment account<\/strong> in his favour at a branch of the accredited bank.<\/td><\/tr>\n <tr><td class=\"label-cell\">Controller General of Accounts (CGA)<\/td><td>Officer in M\/o Finance (Dept. of Expenditure) responsible for a <strong>technically sound payment-cum-accounting system<\/strong> and for prescribing custody\/payment\/withdrawal rules.<\/td><\/tr>\n <tr><td class=\"label-cell\">Government Account<\/td><td>The account of the <strong>Consolidated Fund + Contingency Fund + Public Account<\/strong> taken together.<\/td><\/tr>\n <tr><td class=\"label-cell\">\"Government\"<\/td><td>The <strong>Central Government and the UTs of Delhi and Andaman & Nicobar Islands<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Bank<\/td><td>A branch of the <strong>SBI<\/strong> (agent of RBI), a subsidiary bank, or any bank appointed RBI agent under s.45(1) of the RBI Act, 1934.<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"section-heading-block\" id=\"c1-custody\">\n <span class=\"section-badge blue\">§ Rules 3\u20135<\/span>\n <h3>Location & custody of Government money<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🏦<\/span><span><strong>Rule 3:<\/strong> moneys credited to the Government Account are held either <strong>in the Reserve Bank<\/strong>, or <strong>in a Central Treasury<\/strong> whose cash business is not done by the bank. RBI deposits are governed by the <strong>agreement in Appendix I<\/strong> (made under s.21 of the RBI Act, 1934).<\/span><\/li>\n <li><span class=\"ico\">🧾<\/span><span><strong>Not part of the general cash balance:<\/strong> small-coin depots, rupee coins, mint balances, and cash held in Post Offices\/departmental offices.<\/span><\/li>\n <li><span class=\"ico\">🔐<\/span><span><strong>Rule 5:<\/strong> the <strong>bank is responsible<\/strong> for the safe custody of Government moneys deposited with it; cash in officers' hands (Military Treasure Chests etc.) follows Part IV of the Treasury Rules.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c1-receipt\">\n <span class=\"section-badge purple\">§ Rules 6\u201310<\/span>\n <h3>Paying receipts into the Government Account<\/h3>\n <\/div>\n\n <p><strong>Rule 6:<\/strong> all money received on Government account must be paid <strong>in full and without undue delay<\/strong> into the accredited bank, using <strong>Form GAR 1 (pay-in-slip)<\/strong>. Receipts must <strong>not<\/strong> be used to meet departmental expenditure \u2014 <em>except<\/em> the specific cases authorised in sub-rule (2), such as Postmasters, External Affairs offices abroad without a bank branch, All India Radio commissions, the Department of Publications, Films Division, and certain poultry farms.<\/p>\n\n <div class=\"highlight-box\">\n <div class=\"hl-label\">⭐ The flow of a receipt<\/div>\n <div class=\"hl-text\"><strong>Rule 7<\/strong> lets the public credit Government dues <strong>direct<\/strong> into the accredited bank. <strong>Rule 9<\/strong> bars money once withdrawn from the Government Account from being re-deposited in a bank account outside the Government Account. <strong>Rule 8<\/strong> requires the receiving branch to deposit collections into the Government Account.<\/div>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c1-withdraw\">\n <span class=\"section-badge amber\">§ Rules 11\u201312<\/span>\n <h3>Withdrawal of money & who is responsible<\/h3>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">Rule 11 \u2014 the gateway to withdrawal<\/div>\n <p>Money may be withdrawn from the Government Account <strong>only against cheques<\/strong> issued by an <strong>Accounts Officer<\/strong> (on an account in his favour) or by a <strong>cheque-drawing DDO<\/strong> (on an assignment account in his favour) at a specified branch. For civil Ministries the account is opened by the <strong>Financial Adviser in consultation with the CGA<\/strong>. <strong>No cheque is drawn unless it will be issued soon after.<\/strong> A first-ever pay claim (other than for a fresh appointee) needs the <strong>Last Pay Certificate in Form GAR 2<\/strong>. The drawer must get <strong>sufficient information on the nature of every payment<\/strong> before accepting a claim.<\/p>\n <\/div>\n\n <p><strong>Rule 12:<\/strong> a DDO told by the Accounts Officer that money was incorrectly withdrawn must <strong>recover it without delay<\/strong> and without waiting for any correspondence on the retrenchment order. An officer supplied with funds is <strong>responsible until he has rendered an account<\/strong> to the Accounts Officer's satisfaction, and must ensure payment reaches the persons entitled.<\/p>\n\n <div class=\"section-heading-block\" id=\"c1-cash\">\n <span class=\"section-badge red\">§ Rule 13<\/span>\n <h3>Handling cash & the Cash Book<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📓<\/span><span>The Head of Office maintains a <strong>Cash Book in Form GAR 3<\/strong>; all monetary transactions are entered <strong>as soon as they occur<\/strong> and attested.<\/span><\/li>\n <li><span class=\"ico\">❌<\/span><span><strong>No erasure or over-writing<\/strong> in the cash book \u2014 a mistake is struck through and the correct entry written in <strong>red ink between the lines<\/strong>, every correction initialled and dated.<\/span><\/li>\n <li><span class=\"ico\">✅<\/span><span>The cash book is <strong>closed regularly<\/strong>, the totalling verified by someone other than the writer; the cash balance is <strong>verified at month-end<\/strong> with a signed, dated certificate.<\/span><\/li>\n <li><span class=\"ico\">📦<\/span><span><strong>Exceptions:<\/strong> \"Account Payee\" cheques merely routed for delivery go in a separate <em>transit register<\/em> (not the cash book); cheques issued by a cheque-drawing DDO go in a <strong>Register of Cheques Issued (GAR 4)<\/strong>; local cheques\/drafts received by non-cheque-drawing DDOs go in a <strong>Register of Valuables (GAR 5)<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">👤<\/span><span>Government money should not be mixed with non-Government money; employing <strong>peons to carry cash is discouraged<\/strong> (and guarded for large amounts).<\/span><\/li>\n <\/ul>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">⚠ Note 4 \u2014 the cash chest<\/div>\n <p>The cash chest\/almirah must have <strong>two locks of different patterns<\/strong>; the two keys are held by <strong>different custodians<\/strong>, and the chest is opened only when <strong>both are present<\/strong>. Duplicate keys go in <strong>separate sealed covers<\/strong> with higher officers (preferably the accredited bank). <strong>Once a year, in April<\/strong>, the duplicate keys are examined, found intact, re-sealed and a note kept in the duplicate-keys register.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c1-misc\">\n <span class=\"section-badge gold\">§ Rules 14\u201317<\/span>\n <h3>Adjustments, the RBI & rounding off<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🤝<\/span><span><strong>Rule 14:<\/strong> transactions with a State are adjusted only per directions of the <strong>CGA on the advice of the CAG<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🏭<\/span><span><strong>Rule 15:<\/strong> the RBI's responsibility is limited to what the Appendix I agreement imposes; the bank may stay open on a holiday\/beyond hours (e.g. last working day of March) if the CGA so requires.<\/span><\/li>\n <li><span class=\"ico\">⚖️<\/span><span><strong>Rule 16:<\/strong> departmental regulations for detailed procedure are made by Government (or authorised departmental authorities); they stay valid unless repugnant to these Rules.<\/span><\/li>\n <li><span class=\"ico\">🔢<\/span><span><strong>Rule 17 (Appendix II):<\/strong> transactions are rounded to the <strong>nearest rupee<\/strong> \u2014 <strong>50 paise and above rounded up<\/strong>, less than 50 paise ignored. Dues fixed by law are <strong>always rounded up<\/strong> to the next rupee; pension\/DCRG\/commuted value rounded up. Effective <strong>1-4-1987<\/strong>. Only petty cash purchases\/sales in a primary record may still involve paise.<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz1\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 1 Quiz \u2014 origin, definitions & general principles<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Six questions drawn straight from Part I. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage1\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore1\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext1\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c1-recap\">\n <div class=\"recap-title\">⚡ Chapter 1 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Enabling provision<\/td><td>Made by the President under <strong>Article 283(1)<\/strong><\/td><\/tr>\n <tr><td>In force from<\/td><td><strong>1-6-1983<\/strong><\/td><\/tr>\n <tr><td>Applies to<\/td><td>Central Govt + UTs of <strong>Delhi and A&N Islands<\/strong>; excludes <strong>pensionary benefits<\/strong><\/td><\/tr>\n <tr><td>Three Funds<\/td><td>Consolidated (266(1)) \u00b7 Contingency (267(1)) \u00b7 Public Account (266(2))<\/td><\/tr>\n <tr><td>CAG appointed under<\/td><td>Article <strong>148<\/strong><\/td><\/tr>\n <tr><td>Money held in<\/td><td><strong>Reserve Bank<\/strong> or a <strong>Central Treasury<\/strong> (Rule 3)<\/td><\/tr>\n <tr><td>Withdrawal only by<\/td><td>Cheque of an <strong>Accounts Officer<\/strong> or <strong>cheque-drawing DDO<\/strong> (Rule 11)<\/td><\/tr>\n <tr><td>Cash Book \/ Cheque Register<\/td><td><strong>GAR 3<\/strong> \/ <strong>GAR 4<\/strong> \/ Valuables <strong>GAR 5<\/strong><\/td><\/tr>\n <tr><td>Cash chest<\/td><td><strong>Two locks of different patterns<\/strong>; keys checked every <strong>April<\/strong><\/td><\/tr>\n <tr><td>Rounding rule<\/td><td><strong>50 paise & above → next rupee<\/strong> (Appendix II, w.e.f. 1-4-1987)<\/td><\/tr>\n <tr><td>Interpretation authority<\/td><td><strong>M\/o Finance (Dept. of Expenditure \u2014 CGA)<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch2\" data-chapter=\"2\">\n\n <div class=\"chapter-heading-block\" id=\"c2-accept\">\n <span class=\"chapter-badge\">CH 2 \u00b7 RECEIPTS<\/span>\n <h2>Receipt of Government Revenues, Dues & Crediting (Part II)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Part II governs<\/div>\n <div class=\"def-text\">\n Part II is the <strong>\"money coming in\"<\/strong> side: how departmental officers and the accredited bank may <strong>accept<\/strong> revenues, dues and other Government money, how <strong>cheques and drafts<\/strong> tendered are treated, when payment is <strong>deemed to have been made<\/strong>, the discipline of <strong>granting receipts and challans<\/strong>, and the rule for transfer credit when receipts are locally re-used.\n <\/div>\n <\/div>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Rule 18 \u2014 the Rs 100 cash ceiling<\/div>\n <p>Government dues may be realised in <strong>cash (legal-tender coins\/notes), cheques, drafts, money orders, postal orders<\/strong>, or other prescribed form. They are usually received as <strong>crossed local drafts\/cheques<\/strong> or in cash. Unless specially authorised, a departmental officer may <strong>normally receive cash up to Rs 100 in each case<\/strong>. Instruments tendered to non-cheque-drawing DDOs must be drawn in favour of the <strong>concerned PAO<\/strong> (by designation); cheques received in the officer's name may be <strong>endorsed<\/strong> to the PAO.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c2-cheques\">\n <span class=\"section-badge purple\">§ Rule 19<\/span>\n <h3>Cheques & drafts tendered \u2014 the conditions<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">✂️<\/span><span>Cheques\/drafts must be <strong>crossed by the drawer<\/strong> before tendering. Until cleared, the Government <strong>cannot admit payment is received<\/strong> \u2014 only the <em>receipt of the cheque<\/em> is acknowledged (\"Received cheque\/draft no. \u2026 for Rs \u2026 drawn on \u2026\"); a <strong>formal receipt follows only after clearance<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🚫<\/span><span>On <strong>dishonour<\/strong>, the fact is reported at once to the tenderer with a demand for cash; the dishonoured instrument is returned <strong>on surrender of the preliminary acknowledgement<\/strong>; the Government accepts no liability for delay in intimation. The accompanying challan is <strong>retained and destroyed<\/strong>, not returned.<\/span><\/li>\n <li><span class=\"ico\">⏳<\/span><span>For dues payable by a <strong>fixed date<\/strong>, the bank may refuse cheques tendered on the <strong>last day<\/strong> (and the departmental office, on the <strong>last two working days<\/strong>), or instruments needing inter-bank clearing if the clearing house is disrupted.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c2-date\">\n <span class=\"section-badge amber\">§ Rule 20<\/span>\n <h3>When is payment \"deemed made\"?<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:55%\"><col style=\"width:45%\"><\/colgroup>\n <thead><tr><th>How the cheque\/draft is tendered<\/th><th>Deemed date of payment<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Tendered to the bank<\/td><td>Date it is <strong>cleared and entered in the receipt scroll<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">Tendered to a departmental officer<\/td><td>The <strong>third working day after presentation<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">Sent by post (where post payment is allowed)<\/td><td>Date the <strong>cover is put into the post<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <p>A cheque marked \"not payable before a certain date\" is treated as paid only on that date. \"Working day\" means a day when <strong>both the departmental office and the bank are open<\/strong>.<\/p>\n\n <div class=\"section-heading-block\" id=\"c2-receipts\">\n <span class=\"section-badge teal\">§ Rules 21\u201324<\/span>\n <h3>Granting receipts & receipt books<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 21:<\/strong> the Head of Office gives the payer a <strong>signed receipt<\/strong> only after satisfying himself the amount is entered in the cash book. Receipts are written <strong>in figures and in words<\/strong> over the \"Cash Received \/ Received Payment\" stamp. Where money is realised by deduction from a bill, a receipt is given only if specially desired.<\/span><\/li>\n <li><span class=\"ico\">📖<\/span><span><strong>Rule 22:<\/strong> receipt books are in <strong>machine-numbered Form GAR 6<\/strong> (from the Central Forms Store, Calcutta), kept <strong>under lock and key<\/strong> in the personal custody of the signing officer; forms are counted before use.<\/span><\/li>\n <li><span class=\"ico\">❌<\/span><span><strong>Rule 23:<\/strong> <strong>no duplicate or copy of a receipt<\/strong> may be issued on the plea that the original is lost \u2014 only a certificate that \"on a specified day a certain sum on a certain account was received from a certain person\" may be given.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c2-challan\">\n <span class=\"section-badge gold\">§ Rules 25\u201326<\/span>\n <h3>Transfer credit & the challan (GAR 7)<\/h3>\n <\/div>\n\n <div class=\"callout\">\n <div class=\"callout-label\">The \"Nil\" claim & the challan<\/div>\n <p><strong>Rule 25:<\/strong> when receipts are locally used to meet payments (under Rule 6(2)), the <strong>gross receipts and the payments<\/strong> are both entered \u2014 never just the net; the adjustment bill is a <strong>\"Nil\" claim<\/strong> superscribed <em>\"received payment by transfer credit to \u2026\"<\/em>. <strong>Rule 26:<\/strong> anyone paying into the bank presents a <strong>challan in Form GAR 7<\/strong> (duplicate\/triplicate\/quadruplicate) showing the nature of payment, the PAO and the account classification. Separate challans for different heads. Direct\/indirect tax payments use special CBDT\/CBEC challans; rupee deposits under the Direct Payment Procedure use <strong>Form GAR 8 in quadruplicate<\/strong>.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c2-exam\">\n <span class=\"section-badge blue\">§ Rule 27<\/span>\n <h3>Examination fees<\/h3>\n <\/div>\n <p>Fees for <strong>UPSC \/ Staff Selection Commission<\/strong> examinations in India are remitted to the respective Commission's Secretary by <strong>crossed Indian Postal Orders<\/strong> (or other notified negotiable instruments). For candidates residing outside India, the fees may be received by the <strong>Missions abroad<\/strong>.<\/p>\n\n \n <div class=\"ix\" id=\"quiz2\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 2 Quiz \u2014 acceptance, dates & receipts<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Six questions from the receipts side. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage2\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore2\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext2\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c2-recap\">\n <div class=\"recap-title\">⚡ Chapter 2 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Pay-in-slip form<\/td><td><strong>GAR 1<\/strong> (Rule 6)<\/td><\/tr>\n <tr><td>Cash limit per case<\/td><td>Normally up to <strong>Rs 100<\/strong> (Rule 18)<\/td><\/tr>\n <tr><td>Cheque must be<\/td><td><strong>Crossed by the drawer<\/strong> before tendering<\/td><\/tr>\n <tr><td>Deemed payment (to bank)<\/td><td>Date <strong>cleared & entered in receipt scroll<\/strong><\/td><\/tr>\n <tr><td>Deemed payment (to dept. officer)<\/td><td><strong>3rd working day<\/strong> after presentation<\/td><\/tr>\n <tr><td>Receipt book form<\/td><td><strong>GAR 6<\/strong>, machine-numbered, under lock & key<\/td><\/tr>\n <tr><td>Duplicate receipt<\/td><td><strong>Never issued<\/strong> on plea of loss (Rule 23)<\/td><\/tr>\n <tr><td>Challan form<\/td><td><strong>GAR 7<\/strong>; Direct Payment Procedure uses <strong>GAR 8<\/strong> \u00d74<\/td><\/tr>\n <tr><td>Exam fees<\/td><td>UPSC\/SSC via <strong>crossed Indian Postal Orders<\/strong> (Rule 27)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch3\" data-chapter=\"3\">\n\n <div class=\"chapter-heading-block\" id=\"c3-claims\">\n <span class=\"chapter-badge\">CH 3 \u00b7 WITHDRAWALS<\/span>\n <h2>Withdrawals \u2014 General Rules, Bills & the Cheque Regime (Part III, Sec. I)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Section I covers<\/div>\n <div class=\"def-text\">\n This is the spine of the \"money going out\" half: how a <strong>claim becomes a bill<\/strong>, how bills are <strong>prepared and signed<\/strong>, and the entire <strong>cheque life-cycle<\/strong> \u2014 types, validity, revalidation, cancellation, lost cheques \u2014 along with the <strong>date of payment<\/strong>, Letters of Credit, vouchers, overcharges and audit objections. It applies generally to <strong>all<\/strong> withdrawals unless a later Section provides otherwise.\n <\/div>\n <\/div>\n\n <p><strong>Rule 28:<\/strong> no money is withdrawn except by <strong>presenting a bill<\/strong> in support of the claim. A <strong>bill<\/strong> is a statement of a claim against the Government; it <strong>becomes a voucher only when receipted and stamped \"PAID.\"<\/strong> <strong>Rule 29:<\/strong> bills are duly receipted; separate stamped receipts are furnished where required. <strong>Rule 30:<\/strong> a non-Government claimant (work\/service\/supply) submits claims through the responsible Government officer; payments to contractors may be made to their banks given a valid power of attorney and the contractor's acceptance.<\/p>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">Two numbers to remember<\/div>\n <p><strong>Rule 30, Note 2:<\/strong> income tax is deducted at source at <strong>2%<\/strong> on payments to contractors\/sub-contractors <strong>exceeding Rs 10,000<\/strong> (s.194-C, Income-tax Act 1961). <strong>Rule 32 (Arrear claims):<\/strong> claims <strong>not preferred within two years<\/strong> of becoming due attract the GFR provisions on arrear claims before they can be pre-checked and paid. <strong>Rule 31:<\/strong> permitted payments may be made out of <strong>permanent advances\/imprests<\/strong>, subject to recoupment on bills.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-bills\">\n <span class=\"section-badge teal\">§ Rules 33\u201337<\/span>\n <h3>Preparing bills & the stamp rule<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">✏️<\/span><span><strong>Rule 33:<\/strong> bills are filled in and signed <strong>in ink<\/strong> (ball-point allowed if clear); amounts in <strong>words and figures<\/strong>, with \"only\" after whole rupees and <strong>no space left for interpolation<\/strong>. <strong>Debt-head items<\/strong> are drawn on separate forms <strong>printed in red ink on white paper<\/strong>; <strong>charges under two or more major heads are not combined<\/strong> in one bill; blank spaces are struck with oblique lines; the <strong>full account classification<\/strong> (voted\/charged) is recorded.<\/span><\/li>\n <li><span class=\"ico\">❗<\/span><span><strong>Erasures and over-writing are absolutely forbidden<\/strong> \u2014 cancel in red ink, insert the correct entry, and authenticate with full dated signature.<\/span><\/li>\n <li><span class=\"ico\">📋<\/span><span><strong>Rule 34:<\/strong> a <strong>Bill Register (GAR 9)<\/strong> is reviewed monthly; a <strong>Bill Transit Register (GAR 10)<\/strong> is reviewed bi-weekly to prevent fraudulent bills.<\/span><\/li>\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 35:<\/strong> no payment on a bill signed by a <strong>clerk<\/strong> or with a <strong>stamp<\/strong>; a Head of Office may authorise a Gazetted Officer to sign (communicating the specimen signature) but stays responsible. Bills needing prior counter-signature are not presented before it.<\/span><\/li>\n <li><span class=\"ico\">💷<\/span><span><strong>Rule 37:<\/strong> receipts for sums <strong>exceeding Rs 20<\/strong> must be <strong>stamped<\/strong> (Indian Stamp Act 1899) \u2014 applied to the <strong>net amount payable<\/strong>, not the gross claim.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">Rule 36 \u2014 lost bills<\/div>\n <p>No duplicate bill is issued on the plea of loss. If a passed bill is lost before payment, the drawer first gets the Accounts Officer\/cheque-drawing DDO to certify it <strong>\"has not been paid and will not be paid if presented hereafter,\"<\/strong> then issues a copy marked <strong>\"duplicate\" in red ink<\/strong> and tells the paying authority to refuse the original.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-cheqbooks\">\n <span class=\"section-badge purple\">§ Rules 38\u201343<\/span>\n <h3>Cheque books & the discipline of drawing<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📝<\/span><span><strong>Rule 38:<\/strong> cheque books are supplied by the <strong>Accounts Officer \/ cheque-drawing DDO<\/strong> \u2014 <strong>not obtained from the bank<\/strong>. Defence, Railways and P&T arrange their own; machine-perforated cheque forms come from the <strong>Central Stamp Stores, Nasik Road<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">📱<\/span><span><strong>Rule 39:<\/strong> the branch bank is told the <strong>number of each cheque book<\/strong> brought into use; <strong>Rule 41:<\/strong> loss of a cheque book\/blank form is <strong>notified promptly<\/strong> to the branch.<\/span><\/li>\n <li><span class=\"ico\">🔐<\/span><span><strong>Rule 40:<\/strong> cheque books are examined on receipt (count certified on the flyleaf), kept under <strong>lock and key<\/strong>; unused books are surrendered and partly-used ones <strong>destroyed by incineration<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🔢<\/span><span><strong>Rule 42:<\/strong> a sum <strong>\"a little in excess\"<\/strong> is written across the cheque in words at right angles (e.g. <em>\"under rupees thirty only\"<\/em> = Rs 20\u201330). No abbreviations; written in <strong>indelible ink<\/strong>; there is <strong>no bar on cheques below Rs 10<\/strong> (but Postal Section minimum is Rs 100). <strong>Rule 43:<\/strong> corrections are attested over <strong>full signature<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c3-types\">\n <span class=\"section-badge red\">§ Rule 44<\/span>\n <h3>The three types of cheque forms<\/h3>\n <\/div>\n\n <div class=\"cat-grid three\">\n <div class=\"cat-card a\">\n <div class=\"cat-label\">Type (1)<\/div>\n <div class=\"cat-title\">\"Government Account\"<\/div>\n <p>For inter-departmental \/ inter-Governmental dues \u2014 <strong>crossed \"for credit to Government account and not payable in cash.\"<\/strong> Not negotiable, not payable in cash.<\/p>\n <\/div>\n <div class=\"cat-card b\">\n <div class=\"cat-label\">Type (2)<\/div>\n <div class=\"cat-title\">\"Not Transferable\"<\/div>\n <p>Payable to a disbursing officer (by designation, with <strong>\"only\"<\/strong>) to disburse cash, e.g. establishment pay. Superscribed <strong>\"not transferable\"<\/strong>; not negotiable.<\/p>\n <\/div>\n <div class=\"cat-card c\">\n <div class=\"cat-label\">Type (3)<\/div>\n <div class=\"cat-title\">\"Pay to \u2026 or order\"<\/div>\n <p>For personal claims of Govt servants, pensioners, contractors, suppliers & PSUs \u2014 <strong>order cheques<\/strong>.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">The Account Payee crossing thresholds<\/div>\n <p>A Type-(3) cheque drawn on the bank is crossed <strong>\"Account Payee only\"<\/strong> wherever the amount <strong>exceeds Rs 1,000 for a salary cheque<\/strong>, or <strong>exceeds Rs 500 for a non-salary cheque<\/strong>. A non-salary cheque up to Rs 1,000 may be an <strong>open order cheque<\/strong> if the payee desires. Government servants choose cash or cheque (option exercised in <strong>March<\/strong> for the next year). During bank go-slow, \"open\" cheques may be issued even above Rs 1,000 with the Financial Adviser's approval. Open cheques are handed over through the DDO, who records acknowledgement in <strong>Form GAR 11<\/strong>.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-life\">\n <span class=\"section-badge gold\">§ Rules 45\u201348<\/span>\n <h3>Validity, revalidation, cancellation & lost cheques<\/h3>\n <\/div>\n\n <div class=\"info-row\">\n <div class=\"info-card\">\n <div class=\"ic-big\">3 months<\/div>\n <div class=\"ic-cap\"><strong>Validity (R45):<\/strong> a cheque is payable within <strong>three months after the month of issue<\/strong> \u2014 a January cheque is good up to 30 April.<\/div>\n <\/div>\n <div class=\"info-card t-teal\">\n <div class=\"ic-big\">1 year<\/div>\n <div class=\"ic-cap\"><strong>Revalidation (R46):<\/strong> a time-barred cheque <strong>not older than one year<\/strong> from its date may be revalidated by changing the date; else a fresh cheque issues.<\/div>\n <\/div>\n <div class=\"info-card t-amber\">\n <div class=\"ic-big\">6 months<\/div>\n <div class=\"ic-cap\"><strong>Cancellation (R47):<\/strong> a cheque unpaid <strong>six months after the month of issue<\/strong> and not surrendered is cancelled and its amount <strong>written back<\/strong> in the accounts.<\/div>\n <\/div>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">⚠ Rule 48 \u2014 lost cheques<\/div>\n <p>A request for a cheque in lieu of one alleged lost is entertained if received <strong>within one year of the original's issue<\/strong> (irrespective of when the claim accrued); the Principal Accounts Officer may allow it up to <strong>3½ years from when the claim became due<\/strong> where beneficial. The PAO sends a <strong>registered (a.d.) stop-payment intimation<\/strong> to the bank, verifies from payment\/error scrolls that the cheque is unpaid, and takes an <strong>indemnity bond in Form GAR 12<\/strong> from the party (waived for a Government Department \/ wholly-owned PSU \/ bank, which instead certify non-receipt). If a renewed cheque is later found to have been double-paid, the amount is parked under <strong>\"858 \u2013 Suspense Accounts \u2013 cheques cancelled but paid.\"<\/strong><\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c3-payment\">\n <span class=\"section-badge teal\">§ Rules 49\u201355<\/span>\n <h3>Date of payment, Letters of Credit & signatures<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📅<\/span><span><strong>Rule 49 \u2014 date of payment<\/strong> (order cheque): the date the cheque is <strong>handed to the payee<\/strong> (or the bank's next working day after the cheque date), or the <strong>superscribed \"payable on or after\" date<\/strong>, or, if posted, the date the cover is posted \u2014 whichever is later. Money-order payments count from the date the <strong>post office issues the receipt<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">💰<\/span><span><strong>Rs 1 crore and above<\/strong> to a PSU \/ Government-aided institution is authorised by the PAO at New Delhi <strong>through the RBI, New Delhi<\/strong>; the date of payment is the date in the RBI payment scroll.<\/span><\/li>\n <li><span class=\"ico\">💳<\/span><span><strong>Rule 50 \u2014 Letters of Credit:<\/strong> a <strong>quarterly assignment<\/strong> is communicated to the bank; the bank ensures cumulative drawals never exceed the progressive assignment; <strong>unspent balance does not carry to the next year<\/strong>. The DDO must <strong>not<\/strong> draw the whole amount to park it elsewhere or to show the grant as fully utilised.<\/span><\/li>\n <li><span class=\"ico\">✍️<\/span><span><strong>Rules 51\u201353:<\/strong> officers send <strong>specimen signatures<\/strong> to the Accounts Officer\/bank; signatures are <strong>compared before payment<\/strong>; documents bearing <strong>erasures are refused<\/strong>; payment authorities between Accounts Offices carry a <strong>special seal<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">📮<\/span><span><strong>Rule 54:<\/strong> the <strong>cost of a postal money order<\/strong> is borne by the payee; unclaimed money up to <strong>Rs 100<\/strong> (uncollected within a month) may be remitted by money order even without a request.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c3-vouchers\">\n <span class=\"section-badge blue\">§ Rules 56\u201362<\/span>\n <h3>Vouchers, certificates, overcharges & audit objections<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 56:<\/strong> every payment must have a <strong>voucher with an acknowledgement<\/strong> taken at the time of payment; a single stamped receipt can acknowledge several payments. <strong>Rule 57:<\/strong> where a payee's receipt is impossible, a <strong>certificate of payment<\/strong> signed by the disbursing officer and counter-signed by his superior is placed on record.<\/span><\/li>\n <li><span class=\"ico\">🔥<\/span><span><strong>Rule 59:<\/strong> every voucher bears a <strong>pay order in words and figures<\/strong>; paid vouchers and the stamps on them are <strong>cancelled so they cannot be reused<\/strong>. <strong>Rule 60:<\/strong> vouchers not sent to the Accounts Office are filed and retained until destroyed under competent orders.<\/span><\/li>\n <li><span class=\"ico\">⚖️<\/span><span><strong>Rule 61 \u2014 overcharges:<\/strong> responsibility rests <strong>primarily with the drawer<\/strong> of the bill; recovery from the controlling officer or Accounts Officer is considered only on <strong>culpable negligence<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🔍<\/span><span><strong>Rule 62 \u2014 audit objections:<\/strong> objections must be attended to <strong>promptly<\/strong>; a disallowed payment must be <strong>recovered without listening to protest<\/strong> and not paid again until re-authorised. <strong>Recovery ordinarily must not exceed one-third of pay<\/strong> (unless the excess was drawn against orders or an advance was misused).<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz3\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 3 Quiz \u2014 bills & the cheque life-cycle<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Eight questions from the withdrawals & cheque rules. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage3\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore3\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext3\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c3-recap\">\n <div class=\"recap-title\">⚡ Chapter 3 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Bill becomes a voucher<\/td><td>When <strong>receipted & stamped \"PAID\"<\/strong> (Rule 28)<\/td><\/tr>\n <tr><td>TDS on contractors<\/td><td><strong>2%<\/strong> if payment <strong>> Rs 10,000<\/strong> (s.194-C)<\/td><\/tr>\n <tr><td>Arrear claim limit<\/td><td><strong>2 years<\/strong> (Rule 32)<\/td><\/tr>\n <tr><td>Receipt to be stamped<\/td><td>Net amount <strong>exceeding Rs 20<\/strong> (Rule 37)<\/td><\/tr>\n <tr><td>Bill \/ Transit Registers<\/td><td><strong>GAR 9<\/strong> (monthly) \u00b7 <strong>GAR 10<\/strong> (bi-weekly)<\/td><\/tr>\n <tr><td>Account Payee thresholds<\/td><td>Salary <strong>> Rs 1,000<\/strong> \u00b7 non-salary <strong>> Rs 500<\/strong><\/td><\/tr>\n <tr><td>Cheque validity<\/td><td><strong>3 months after the month of issue<\/strong><\/td><\/tr>\n <tr><td>Revalidation limit<\/td><td>Cheque <strong>not older than 1 year<\/strong><\/td><\/tr>\n <tr><td>Cancel & write-back<\/td><td>Unpaid <strong>6 months<\/strong> after month of issue<\/td><\/tr>\n <tr><td>Lost cheque request<\/td><td>Within <strong>1 year<\/strong> (or 3½ yrs from claim due); bond <strong>GAR 12<\/strong><\/td><\/tr>\n <tr><td>Payment Rs 1 cr+<\/td><td>Via <strong>RBI, New Delhi<\/strong> (Rule 49(3))<\/td><\/tr>\n <tr><td>LoC unspent balance<\/td><td><strong>Does not carry<\/strong> to next financial year<\/td><\/tr>\n <tr><td>Overcharge liability<\/td><td>Primarily the <strong>drawer<\/strong> of the bill<\/td><\/tr>\n <tr><td>Recovery ceiling<\/td><td>Ordinarily <strong>one-third of pay<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch4\" data-chapter=\"4\">\n\n <div class=\"chapter-heading-block\" id=\"c4-duedate\">\n <span class=\"chapter-badge\">CH 4 \u00b7 PERSONAL CLAIMS<\/span>\n <h2>Personal Claims of Government Servants (Part III, Sec. II)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Section II covers<\/div>\n <div class=\"def-text\">\n This Section regulates <strong>pay and allowances of Central Civil Government servants<\/strong> \u2014 when salary is due, how <strong>pay bills<\/strong> are prepared and what <strong>certificates<\/strong> accompany them, the <strong>deductions<\/strong> (funds, income tax, licence fee), the rules on <strong>court attachment of pay<\/strong>, the <strong>Last Pay Certificate<\/strong>, payment <strong>through agents<\/strong>, <strong>leave salary, OTA, TA<\/strong>, disbursement & acquittance, and what happens on the <strong>death of a payee<\/strong>.\n <\/div>\n <\/div>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Rule 64 \u2014 the due date for salary<\/div>\n <p>Monthly pay and fixed-allowance bills may be <strong>signed not earlier than 5 days before the last working day<\/strong> of the month and are <strong>due on the last working day<\/strong> of that month. <strong>March salary is paid on the first working day of April.<\/strong> Bills for remote stations \/ officers on tour may be presented earlier (so as to reach by the first 7 working days of the next month). <strong>Rule 65<\/strong> lists cases where pay for part of a month may be drawn before month-end \u2014 transfer, deputation, leave or quitting service, especially involving a station outside India or a change of account circle\/DDO.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c4-paybills\">\n <span class=\"section-badge purple\">§ Rules 66\u201369<\/span>\n <h3>Pay bills, registers & certificates<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">📝<\/span><span><strong>Rule 66:<\/strong> pay, fixed allowances & leave salary are drawn in <strong>Form GAR 13<\/strong> (Bradma-machine offices use <strong>GAR 13A<\/strong>); TA other than fixed in <strong>GAR 14<\/strong> (with 14A\/14B\/14C). The <strong>President, Vice-President, Ministers<\/strong> and Presidential appointees use <strong>GAR 15<\/strong> (pay) and <strong>GAR 16<\/strong> (TA). A <strong>Pay Bill Register (GAR 17)<\/strong> and <strong>Abstract (GAR 18)<\/strong> are kept; a <strong>Bill Check Register (GAR 19)<\/strong> supports acquittance.<\/span><\/li>\n <li><span class=\"ico\">👤<\/span><span><strong>Names omitted<\/strong> from the pay bill for <strong>Central Services Group D<\/strong> and <strong>head constables\/constables<\/strong> \u2014 with a certificate that all such persons were actually employed.<\/span><\/li>\n <li><span class=\"ico\">📋<\/span><span><strong>Rule 67:<\/strong> an <strong>Absentee Statement (GAR 20)<\/strong> supports the bill for long leave\/vacancy spells. <strong>Rule 68:<\/strong> an <strong>Increment Certificate (GAR 21)<\/strong> is appended to the first bill drawing an increment; crossing an <strong>efficiency bar<\/strong> needs a fitness declaration. <strong>Rule 69:<\/strong> HRA and other fixed allowances are supported by prescribed certificates.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-deduct\">\n <span class=\"section-badge amber\">§ Rules 70\u201373<\/span>\n <h3>Deductions from pay<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💸<\/span><span><strong>Rule 70 (Fund deductions):<\/strong> the drawer notes PF\/other-fund deductions, with <strong>no discretion<\/strong> to disobey an Accounts Officer's order. <strong>Rule 71:<\/strong> income tax is deducted strictly per the Income-tax Act 1961.<\/span><\/li>\n <li><span class=\"ico\">🏠<\/span><span><strong>Rule 72 (Licence fee):<\/strong> the DDO recovers building licence fee per the demand statement; for <strong>General Pool accommodation<\/strong> under the Directorate of Estates, deductions follow standing demand statements with a supporting schedule.<\/span><\/li>\n <li><span class=\"ico\">♻️<\/span><span><strong>Rule 73:<\/strong> sums disallowed by the Accounts Officer are recovered strictly per his instructions \u2014 from the <strong>next pay bill<\/strong>, or for a TA disallowance from the next TA payment \/ cash \/ next pay bill if no TA bill is presented within a month.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-attach\">\n <span class=\"section-badge red\">§ Rules 74\u201379<\/span>\n <h3>Attachment of pay by Courts<\/h3>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">⚠ Rule 74 \u2014 the attachment formula (s.60, CPC 1908)<\/div>\n <p>The officer receiving a Court attachment order makes the deduction and records it in <strong>Form GAR 22<\/strong>. For a decree <strong>other than maintenance<\/strong>: the <strong>first Rs 400 and two-thirds of the remainder are exempt<\/strong>; for a <strong>maintenance<\/strong> decree, <strong>one-third of salary<\/strong> is attachable. If \"X\" = gross emoluments and \"Y\" = exempt allowances + subsistence, the attachable amount = <strong>(X \u2212 Y \u2212 400) \u00f7 3<\/strong>. After a portion is under attachment for <strong>24 months<\/strong>, it is exempt for a further <strong>12 months<\/strong>; under one and the same decree it becomes finally exempt after 24 months. Allowances (TA, conveyance, uniform\/ration, HRA, DA, children's education, medical reimbursement) and <strong>dearness pay<\/strong> are exempt from attachment.<\/p>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">⚖️<\/span><span><strong>Rule 75:<\/strong> a second attachment is honoured only within the maximum limit; if it would exceed the limit, the new order is <strong>returned to the court<\/strong> with particulars of existing attachments. <strong>Rule 76:<\/strong> PF subscriptions, income tax, co-operative dues and Government debts are recovered from the <strong>non-attachable<\/strong> portion.<\/span><\/li>\n <li><span class=\"ico\">📮<\/span><span><strong>Rule 78:<\/strong> the <strong>cost of remittance to the court<\/strong> is deducted from the realised amount. <strong>Rule 79:<\/strong> profession tax and co-operative society dues are recovered where a statutory obligation exists, or on the servant's written authorisation.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-lpc\">\n <span class=\"section-badge teal\">§ Rules 80\u201386<\/span>\n <h3>First pay, the Last Pay Certificate & payment through agents<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🎓<\/span><span><strong>Rule 80:<\/strong> a first-time name in a pay bill is supported by a <strong>Last Pay Certificate (GAR 2)<\/strong>; a fresh appointee needs a <strong>medical fitness certificate<\/strong> (drawal up to <strong>2 months without it<\/strong> if so authorised, with a certificate). <strong>Rule 81:<\/strong> on transfer\/deputation\/foreign service the old DDO sends a copy of the <strong>LPC<\/strong> (and service book) to the new DDO.<\/span><\/li>\n <li><span class=\"ico\">📍<\/span><span><strong>Rule 82:<\/strong> pay\/leave salary is ordinarily payable only where the DDO is stationed; for an officer on tour the dues are remitted by <strong>bank draft at par or money order<\/strong> (charged to office contingencies). <strong>Rule 83:<\/strong> arrears for a previously-held post are drawn by the present DDO on a verified <strong>\"Due and Drawn Statement.\"<\/strong> <strong>Rule 84:<\/strong> a servant absent from India must arrange to receive his dues in India.<\/span><\/li>\n <li><span class=\"ico\">🤝<\/span><span><strong>Rule 85:<\/strong> pay\/leave salary is paid only on the servant's <strong>personal claim and receipt<\/strong>, save by special authority; a banker\/agent must hold a <strong>legally valid power of attorney<\/strong>. <strong>Rule 86:<\/strong> agents give the Government a <strong>bond of indemnity<\/strong> against over-payment; scheduled banks may execute a <strong>general bond in Form GAR 47<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-leave\">\n <span class=\"section-badge gold\">§ Rules 87\u201392<\/span>\n <h3>Leave salary, overtime, travelling allowance & disbursement<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🏖️<\/span><span><strong>Rule 87:<\/strong> leave salary is drawn from the office that paid the pay before leave; a Group D servant on leave over a month gets the <strong>net leave salary by money order at Government expense<\/strong> on request. <strong>Terminal\/refused leave<\/strong> is paid in <strong>lump sum<\/strong> (excluding CCA & HRA).<\/span><\/li>\n <li><span class=\"ico\">⏳<\/span><span><strong>Rule 88:<\/strong> every overtime-allowance bill carries the Head of Office's certificate that OTA was actually earned, checked, at sanctioned rates and counted for income tax. <strong>Rule 89:<\/strong> arrears are drawn on a <strong>separate bill<\/strong>, each month's claim itemised, with a note in the Pay Bill Register to avoid a second claim.<\/span><\/li>\n <li><span class=\"ico\">🚌<\/span><span><strong>Rule 90:<\/strong> TA bills (GAR 14 + 14A\/B\/C) carry a certificate that earlier bills were disbursed; tour TA bills are presented at convenient intervals or on return, ideally <strong>before 31 March<\/strong>. <strong>Rule 91:<\/strong> medical reimbursement is drawn in <strong>Form GAR 23<\/strong> with proper receipts.<\/span><\/li>\n <li><span class=\"ico\">🧾<\/span><span><strong>Rule 92:<\/strong> the Head of Office is <strong>personally responsible<\/strong> for amounts drawn until paid with a legal quittance in an <strong>Acquittance Roll (GAR 24)<\/strong>. Undisbursed pay is refunded by short-drawing the next bill \u2014 or retained at most <strong>three months<\/strong> if safe custody is assured (recorded in a <strong>GAR 25<\/strong> register). It may <strong>never<\/strong> be parked in a deposit account.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c4-death\">\n <span class=\"section-badge purple\">§ Rules 93\u201395<\/span>\n <h3>Last payment & death of payee<\/h3>\n <\/div>\n\n <div class=\"callout purple\">\n <div class=\"callout-label\">Rules 93\u201395 \u2014 final dues and after death<\/div>\n <p><strong>Rule 93:<\/strong> the last payment to a servant quitting service \/ under suspension is made only after the Head of Office confirms <strong>no outstanding demands<\/strong> (or adequate security\/surety is taken). <strong>Rule 94:<\/strong> pay and allowances may be drawn <strong>for the day of death<\/strong> \u2014 the hour of death is irrelevant; \"day\" runs midnight to midnight. <strong>Rule 95:<\/strong> arrears of a deceased servant may be paid without legal authority under the Head of Office's orders; where the gross claim <strong>exceeds Rs 10,000<\/strong>, an <strong>indemnity bond in Form GAR 26<\/strong> (with sureties \u2014 normally two) is taken; an <strong>anticipatory payment up to Rs 10,000<\/strong> may be made. The bond is accepted on behalf of the President under Article 299(1).<\/p>\n <\/div>\n\n \n <div class=\"ix\" id=\"quiz4\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 4 Quiz \u2014 pay, deductions, attachment & death<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Eight questions from the personal-claims rules. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage4\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore4\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext4\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c4-recap\">\n <div class=\"recap-title\">⚡ Chapter 4 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Salary signed<\/td><td>Not earlier than <strong>5 days<\/strong> before last working day<\/td><\/tr>\n <tr><td>March salary<\/td><td>Paid on the <strong>first working day of April<\/strong><\/td><\/tr>\n <tr><td>Pay bill \/ TA bill forms<\/td><td><strong>GAR 13 \/ 13A<\/strong> \u00b7 <strong>GAR 14<\/strong> (+14A\/B\/C)<\/td><\/tr>\n <tr><td>President\/Ministers bills<\/td><td><strong>GAR 15<\/strong> (pay) \u00b7 <strong>GAR 16<\/strong> (TA)<\/td><\/tr>\n <tr><td>Absentee \/ Increment<\/td><td><strong>GAR 20<\/strong> \/ <strong>GAR 21<\/strong><\/td><\/tr>\n <tr><td>Attachment \u2014 non-maintenance<\/td><td>First <strong>Rs 400 + 2\/3 remainder<\/strong> exempt; formula <strong>(X\u2212Y\u2212400)\/3<\/strong><\/td><\/tr>\n <tr><td>Attachment \u2014 maintenance<\/td><td><strong>1\/3<\/strong> of salary attachable<\/td><\/tr>\n <tr><td>Attachment time bar<\/td><td>Exempt after <strong>24 months<\/strong> for a further <strong>12 months<\/strong><\/td><\/tr>\n <tr><td>First pay support<\/td><td>LPC <strong>GAR 2<\/strong>; medical fitness (drawal up to 2 months without)<\/td><\/tr>\n <tr><td>Acquittance \/ Undisbursed reg.<\/td><td><strong>GAR 24<\/strong> \/ <strong>GAR 25<\/strong>; retain max <strong>3 months<\/strong><\/td><\/tr>\n <tr><td>Day-of-death pay<\/td><td>Drawable; hour irrelevant (Rule 94)<\/td><\/tr>\n <tr><td>Arrears after death<\/td><td>Indemnity bond <strong>GAR 26<\/strong> if <strong>> Rs 10,000<\/strong>; anticipatory <strong>\u2264 Rs 10,000<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch5\" data-chapter=\"5\">\n\n <div class=\"chapter-heading-block\" id=\"c5-types\">\n <span class=\"chapter-badge\">CH 5 \u00b7 CONTINGENCIES<\/span>\n <h2>Contingent Charges (Part III, Sec. III)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What \"contingent charges\" mean<\/div>\n <div class=\"def-text\">\n <strong>Rule 96:<\/strong> \"contingent charges\" (or \"contingencies\") are all <strong>incidental and other expenses (including on stores)<\/strong> incurred for running an office or a technical establishment (lab, workshop, depot) \u2014 <strong>but not<\/strong> expenditure separately classified under another head such as 'works' or 'tools and plant'. The Section applies primarily to Civil Ministries; other departments follow it as supplemented by their own regulations.\n <\/div>\n <\/div>\n\n <p><strong>Rule 98<\/strong> divides contingent charges into <strong>five types<\/strong> \u2014 and they are <strong>not mutually exclusive<\/strong> (a charge may fall under two types, in which case each applicable procedure applies):<\/p>\n\n <ol class=\"parts-list roman\">\n <li><strong>Contract contingencies<\/strong> \u2014 a <strong>lump sum placed annually<\/strong> at the disposal of the disbursing officer, spent <strong>without further sanction<\/strong>; for charges whose annual incidence can be averaged.<\/li>\n <li><strong>Scale-regulated contingencies<\/strong> \u2014 regulated by <strong>scales<\/strong> laid down by competent authority (e.g. rewards for destroying wild animals).<\/li>\n <li><strong>Special contingencies<\/strong> \u2014 recurring or non-recurring, which cannot be incurred <strong>without the prior sanction<\/strong> of superior authority.<\/li>\n <li><strong>Countersigned contingencies<\/strong> \u2014 needing the <strong>approval (countersignature) of a controlling authority<\/strong>, usually <strong>after payment<\/strong> on a detailed bill to the PAO.<\/li>\n <li><strong>Fully vouched contingencies<\/strong> \u2014 needing <strong>neither special sanction nor countersignature<\/strong>; incurred by the Head of Office on his own authority, passed on fully vouched bills.<\/li>\n <\/ol>\n\n <div class=\"section-heading-block\" id=\"c5-advance\">\n <span class=\"section-badge amber\">§ Rules 99\u2013100<\/span>\n <h3>Permanent advance & the general limitations<\/h3>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">The Rs 2,000 imprest rule & \"no anticipatory drawal\"<\/div>\n <p><strong>Rule 99:<\/strong> officers may pay contingent expenditure out of <strong>permanent advances\/imprests<\/strong> pending recoupment; all such claims <strong>up to Rs 2,000<\/strong> may be disbursed from the imprest (the limit does <strong>not<\/strong> apply to telephone\/electricity\/water bills of a remote non-cheque-drawing DDO). <strong>Rule 100:<\/strong> charges actually incurred must be <strong>paid and drawn at once<\/strong> and never carried to another year's grant; <strong>no money is drawn unless required for immediate disbursement<\/strong> \u2014 drawing in anticipation of demand, or to prevent lapse of a grant, is forbidden. <strong>No pay<\/strong> is drawn on contingent bills except certain Group D \/ mazdoor \/ sweeper wages permitted under sub-rule (4).<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c5-certs\">\n <span class=\"section-badge purple\">§ Rules 101\u2013106<\/span>\n <h3>The certificates that must accompany contingent bills<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:34%\"><col style=\"width:66%\"><\/colgroup>\n <thead><tr><th>Charge<\/th><th>Required certificate (signed by drawing\/disbursing officer)<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Mazdoor wages (R101)<\/td><td>That the mazdoors were <strong>actually entertained and paid<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Hire of private buildings (R101)<\/td><td>That no portion was used for residential\/other purposes \u2014 or that the share for such use has been <strong>recovered<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Stores purchase (R102)<\/td><td>Articles & quantities correct, quality good & to specification, rates not above accepted\/market rates, and notes made to <strong>prevent double payment<\/strong>.<\/td><\/tr>\n <tr><td class=\"label-cell\">Sales tax charges (R104)<\/td><td>Goods not exempt, sales tax correctly charged, and (for contracts) the contract provides sales tax is payable by Government.<\/td><\/tr>\n <tr><td class=\"label-cell\">Light refreshments (R105)<\/td><td>Entertainment incurred within terms & <strong>monetary limits<\/strong> laid down.<\/td><\/tr>\n <tr><td class=\"label-cell\">Group D pay on contingencies (R106)<\/td><td>That such servants were actually entertained and rates fixed per orders in force.<\/td><\/tr>\n <\/tbody>\n <\/table>\n <p><strong>Rule 103:<\/strong> contingent items bought through the <strong>Directorate General, Supplies & Disposals (DGS&D)<\/strong> follow Rule 127.<\/p>\n\n <div class=\"section-heading-block\" id=\"c5-resp\">\n <span class=\"section-badge teal\">§ Rules 107\u2013110<\/span>\n <h3>Responsibility & the contingent register<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">👁️<\/span><span><strong>Rule 107:<\/strong> the drawing officer exercises the <strong>same vigilance as a person of ordinary prudence over his own money<\/strong>, ensuring money is for immediate disbursement \/ already paid from imprest, and within appropriation. <strong>Rule 108:<\/strong> the countersigning officer checks that items are of obvious necessity, at fair rates, with sanctions\/vouchers, correct calculations, and that grants are not exceeded.<\/span><\/li>\n <li><span class=\"ico\">📙<\/span><span><strong>Rule 109:<\/strong> sub-vouchers are <strong>not destroyed for three years<\/strong>; those not sent on are <strong>cancelled<\/strong> by stamp\/red-ink endorsement; sub-vouchers <strong>required by the Accounts Officer must NOT be cancelled<\/strong> by the drawing\/controlling officer.<\/span><\/li>\n <li><span class=\"ico\">📊<\/span><span><strong>Rule 110:<\/strong> a <strong>Contingent Register in Form GAR 27<\/strong> is kept in each office, initialled against each item's payment date, with a <strong>progressive monthly total<\/strong> per detailed head to watch expenditure against appropriation.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c5-subv\">\n <span class=\"section-badge gold\">§ Rules 111\u2013112<\/span>\n <h3>Bills & the sub-voucher thresholds<\/h3>\n <\/div>\n <p><strong>Rule 111:<\/strong> when money must be drawn, a red-ink line is ruled across the register, totals are posted into separate bills per class of charge, and entries scrutinised against sub-vouchers. Unless the CGA (on the CAG's advice) directs otherwise, <strong>sub-vouchers above Rs 500 each are submitted to the Accounts Office<\/strong> for charges under Rules 114\u2013115; petty items up to Rs 500 are listed in <strong>Form GAR 28<\/strong>. <strong>Rule 112:<\/strong> where a payee's name (e.g. an informer) cannot be disclosed, the disbursing officer's <strong>hand-written certificate<\/strong> of payment substitutes for the receipt.<\/p>\n\n <div class=\"section-heading-block\" id=\"c5-abstract\">\n <span class=\"section-badge red\">§ Rules 113\u2013122<\/span>\n <h3>Abstract & detailed bills, and the sub-voucher ladder<\/h3>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">The abstract-then-detailed mechanism<\/div>\n <p><strong>Contract & fully vouched<\/strong> contingencies use <strong>Form GAR 29<\/strong> (no sub-vouchers to the Accounts Officer for contract contingencies). <strong>Scale-regulated, special & countersigned<\/strong> contingencies are drawn on an <strong>Abstract Bill (Form GAR 30)<\/strong>, followed by a monthly <strong>Detailed Bill (Form GAR 31)<\/strong> headed <em>\"Not for payment,\"<\/em> reconciled against the abstract bills cashed. Contingencies requiring <strong>countersignature before payment<\/strong> use <strong>Form GAR 32<\/strong>.<\/p>\n <\/div>\n\n <div class=\"info-row\">\n <div class=\"info-card t-amber\">\n <div class=\"ic-big\">Rs 50<\/div>\n <div class=\"ic-cap\"><strong>R119:<\/strong> sub-vouchers <strong>above Rs 50<\/strong> go with the detailed bill to the <strong>Controlling Officer<\/strong>.<\/div>\n <\/div>\n <div class=\"info-card t-red\">\n <div class=\"ic-big\">Rs 200<\/div>\n <div class=\"ic-cap\"><strong>R120:<\/strong> the countersigning officer sends sub-vouchers for items <strong>above Rs 200<\/strong> each to the Accounts Officer.<\/div>\n <\/div>\n <div class=\"info-card\">\n <div class=\"ic-big\">Rs 500<\/div>\n <div class=\"ic-cap\"><strong>R111(3):<\/strong> sub-vouchers <strong>above Rs 500<\/strong> each go to the Accounts Office for R114\/R115 charges.<\/div>\n <\/div>\n <\/div>\n\n <p><strong>Rule 120, Note 4:<\/strong> the detailed bill, duly countersigned, is sent to the Accounts Officer <strong>within a month<\/strong> of receipt. <strong>Rule 121:<\/strong> a disallowance by the countersigning officer is <strong>refunded by short-drawing the next contingent bill<\/strong>; if later withdrawn, it is re-drawn. The Rs 50 \/ Rs 200 limits are alterable by the CGA on the CAG's advice.<\/p>\n\n \n <div class=\"ix\" id=\"quiz5\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 5 Quiz \u2014 contingent types, certificates & sub-vouchers<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Seven questions from the contingencies rules. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage5\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore5\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext5\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c5-recap\">\n <div class=\"recap-title\">⚡ Chapter 5 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Five types of contingencies<\/td><td>Contract \u00b7 Scale-regulated \u00b7 Special \u00b7 Countersigned \u00b7 Fully vouched<\/td><\/tr>\n <tr><td>Imprest disbursement limit<\/td><td>Claims <strong>up to Rs 2,000<\/strong> (Rule 99)<\/td><\/tr>\n <tr><td>Drawal principle<\/td><td>Only for <strong>immediate disbursement<\/strong>; no anticipatory\/lapse-avoiding drawal<\/td><\/tr>\n <tr><td>Vigilance standard<\/td><td>Same as a person of <strong>ordinary prudence<\/strong> over own money<\/td><\/tr>\n <tr><td>Contingent register<\/td><td><strong>GAR 27<\/strong>; progressive monthly total<\/td><\/tr>\n <tr><td>Sub-vouchers kept<\/td><td>Not destroyed for <strong>3 years<\/strong> (Rule 109)<\/td><\/tr>\n <tr><td>Sub-voucher ladder<\/td><td><strong>> Rs 50<\/strong> → controlling officer \u00b7 <strong>> Rs 200<\/strong> \/ <strong>> Rs 500<\/strong> → Accounts Officer<\/td><\/tr>\n <tr><td>Abstract \/ Detailed \/ \"before\" bill<\/td><td><strong>GAR 30<\/strong> \/ <strong>GAR 31<\/strong> \/ <strong>GAR 32<\/strong>; fully vouched <strong>GAR 29<\/strong><\/td><\/tr>\n <tr><td>Petty items list<\/td><td><strong>GAR 28<\/strong> (up to Rs 500)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch6\" data-chapter=\"6\">\n\n <div class=\"chapter-heading-block\" id=\"c6-stores\">\n <span class=\"chapter-badge\">CH 6 \u00b7 STORES & WORKS<\/span>\n <h2>Stores, Works & Miscellaneous Payments (Part III, Sec. IV & V)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What these two Sections cover<\/div>\n <div class=\"def-text\">\n <strong>Section IV<\/strong> regulates payment for <strong>purchase of stores<\/strong> (in India and abroad, including through the DGS&D and India Supply Missions). <strong>Section V<\/strong> covers <strong>works expenditure<\/strong> (construction, repair, maintenance of buildings\/roads) and a cluster of <strong>miscellaneous payments<\/strong> \u2014 refunds of revenue, grants-in-aid, compensation, scholarships, investments, interest, discretionary grants and commission to registrars.\n <\/div>\n <\/div>\n\n <p><strong>Rule 124:<\/strong> \"Stores\" means all articles & materials for the public service, budgeted under heads like works, tools & plant, machinery, equipment, materials. <strong>Rule 126:<\/strong> as a general rule <strong>payment is not made until stores are received and surveyed<\/strong>; advance payment (before quality\/quantity verification) is exceptional and needs adequate safeguards, drawn on an <strong>Abstract Bill (GAR 30)<\/strong> and later adjusted by a <strong>Detailed Bill (GAR 29)<\/strong> after actual verification.<\/p>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Stores procured through agencies<\/div>\n <p><strong>Rule 127:<\/strong> purchases through the <strong>DGS&D<\/strong> follow special orders; payments are made by the Chief Controller of Accounts, Department of Supply with inter-departmental adjustment per the Civil Accounts Manual. <strong>Rule 128:<\/strong> purchases through the <strong>India Supply Missions, London\/Washington<\/strong> are arranged by the High Commission \/ Embassy, with debits passed to India. <strong>Rule 129:<\/strong> for direct orders on foreign firms, the DDO forwards the firm's bill after receipt\/inspection checks; the Accounts Officer purchases a <strong>foreign-currency bank draft<\/strong> or opens a <strong>Letter of Credit<\/strong> (or arranges telegraphic transfer) for heavy payments.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c6-works\">\n <span class=\"section-badge teal\">§ Rules 130\u2013138<\/span>\n <h3>Works expenditure<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🔨<\/span><span><strong>Rule 130\u2013131:<\/strong> Rules 130\u2013138 cover works of public utility (by PWD\/MES or the using department); <strong>petty construction\/repairs treated as contingent expenditure<\/strong> follow Section III, with the work's name, sanction number and sanctioned-estimate amount entered in the bill, and the detailed bill (<strong>GAR 31<\/strong> \"Not Payable\") sent to the Accounts Officer <strong>within a month<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">📝<\/span><span><strong>Rule 132\u2013133:<\/strong> wages of departmental labourers are drawn on <strong>muster rolls<\/strong> recording names, days worked and amount due; payment is <strong>made or witnessed by the officer of highest standing<\/strong> available, and unpaid items are carried forward muster-roll to muster-roll.<\/span><\/li>\n <li><span class=\"ico\">👷<\/span><span><strong>Rule 134:<\/strong> <strong>work-charged establishment<\/strong> wages are drawn on the regular pay-bill form (<strong>GAR 13<\/strong>), grouped by work, with a duty certificate. <strong>Rule 135:<\/strong> payment to suppliers\/contractors is on the basis of <strong>measurements recorded in measurement books<\/strong>, with quantities, rates and quality accepted and calculations checked.<\/span><\/li>\n <li><span class=\"ico\">🤝<\/span><span><strong>Rule 136:<\/strong> works through a <strong>local authority<\/strong> are treated like a contractor's work. <strong>Rule 137:<\/strong> no payment to a contractor except for <strong>work actually done or supplies actually received<\/strong>; advances are <strong>recovered before final payment<\/strong>, which is never made without detailed measurement.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c6-refund\">\n <span class=\"section-badge amber\">§ Rules 139\u2013145<\/span>\n <h3>Refunds of revenue<\/h3>\n <\/div>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">Refunds \u2014 the discipline<\/div>\n <p><strong>Rule 139:<\/strong> refunds are drawn only on the demand and receipt of the person entitled, after proper authority; a Ministry may permit lump-sum drawal for refunds (separate cheques to refundees, or <strong>cash up to Rs 100<\/strong> each). <strong>On no account may a refund be lodged in a deposit account pending demand.<\/strong> <strong>Rule 140:<\/strong> small refunds up to Rs 100 may be paid from the <strong>permanent advance<\/strong>. <strong>Rule 141:<\/strong> every refund is <strong>noted against the original credit<\/strong>, with a certificate to that effect on the voucher. <strong>Rule 142:<\/strong> refund bills use <strong>Form GAR 33<\/strong>. <strong>Rule 145:<\/strong> a refund order is valid for <strong>three months only<\/strong> from issue unless revalidated.<\/p>\n <\/div>\n <p><strong>Rule 143:<\/strong> refund of UPSC\/SSC examination fees (paid by postal order, lump-sum deposit, or Central Recruitment Fee Stamps) is made by the Commission's Secretary through a <strong>GAR 33<\/strong> bill, the PAO issuing a \"Government Account\" cheque to the post office for money-order remittance. <strong>Rule 144:<\/strong> refunds of income tax, corporation tax (and mutatis mutandis estate duty, wealth tax, etc.) follow special CBDT rules; refund orders drawn on the bank are <strong>negotiable instruments<\/strong>.<\/p>\n\n <div class=\"section-heading-block\" id=\"c6-grants\">\n <span class=\"section-badge purple\">§ Rules 146\u2013150<\/span>\n <h3>Grants-in-aid, compensation, scholarships & investments<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:36%\"><col style=\"width:44%\"><col style=\"width:20%\"><\/colgroup>\n <thead><tr><th>Payment<\/th><th>Rule & key point<\/th><th>Form<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Grants-in-aid \/ contributions<\/td><td>R146\u2013147: to local bodies, religious\/charitable\/educational institutions; sanction order quoted.<\/td><td class=\"code-cell\">GAR 34<\/td><\/tr>\n <tr><td class=\"label-cell\">Compensation to Govt servants<\/td><td>R148: for accidental losses (floods, cyclones, earthquakes); name, designation, amount, sanction.<\/td><td class=\"code-cell\">simple bill<\/td><\/tr>\n <tr><td class=\"label-cell\">Scholarships \/ stipends<\/td><td>R149: prescribed conditions certified; private-management institutions' bills signed by their authorities.<\/td><td class=\"code-cell\">GAR 35<\/td><\/tr>\n <tr><td class=\"label-cell\">Government investment<\/td><td>R150: investment in a company\/corporation\/autonomous body; simple receipt + sanction copy.<\/td><td class=\"code-cell\">GAR 34<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"section-heading-block\" id=\"c6-misc\">\n <span class=\"section-badge gold\">§ Rules 151\u2013157<\/span>\n <h3>Interest, discretionary grants & other miscellaneous payments<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💵<\/span><span><strong>Rule 151:<\/strong> interest on Government securities follows the <strong>Government Securities Manual<\/strong>. <strong>Rule 152:<\/strong> bills payable to the RBI (loan flotation \/ public-debt management) are <strong>countersigned by an officer of M\/o Finance<\/strong> before payment.<\/span><\/li>\n <li><span class=\"ico\">🎁<\/span><span><strong>Rule 153 \u2014 discretionary grants:<\/strong> sanction must state the <strong>object, amount (non-recurring) and person in charge<\/strong>; an account is rendered to the Accounts Officer monthly, and <strong>in any case up to 31 March<\/strong> each year.<\/span><\/li>\n <li><span class=\"ico\">🏭<\/span><span><strong>Rule 154:<\/strong> Defence-related land\/crop compensation by UT administrations is vouched by bills and receipts. <strong>Rule 155:<\/strong> compensation for land taken for public purposes follows special orders.<\/span><\/li>\n <li><span class=\"ico\">💷<\/span><span><strong>Rule 156:<\/strong> discount on stamps allowed by deduction is shown in a monthly <strong>GAR 31<\/strong> bill (\"Not for payment\") for countersignature. <strong>Rule 157:<\/strong> commission to registrars is drawn on bills exhibiting the fees, with a certificate of the District Registrar.<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz6\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 6 Quiz \u2014 stores, works & miscellaneous payments<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Seven questions from Sections IV & V. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage6\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore6\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext6\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c6-recap\">\n <div class=\"recap-title\">⚡ Chapter 6 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Stores payment rule<\/td><td>Not before stores <strong>received & surveyed<\/strong> (Rule 126)<\/td><\/tr>\n <tr><td>Advance for stores<\/td><td>Abstract bill <strong>GAR 30<\/strong> → adjusted by detailed <strong>GAR 29<\/strong><\/td><\/tr>\n <tr><td>Foreign agencies<\/td><td><strong>DGS&D<\/strong> (R127) \u00b7 India Supply Missions <strong>London\/Washington<\/strong> (R128)<\/td><\/tr>\n <tr><td>Labour wages<\/td><td>On <strong>muster rolls<\/strong>, witnessed by highest-standing officer<\/td><\/tr>\n <tr><td>Contractor payment<\/td><td>Only for <strong>work done \/ supplies received<\/strong> (Rule 137)<\/td><\/tr>\n <tr><td>Refund cap in cash<\/td><td><strong>Rs 100<\/strong> per case (Rules 139\u2013140); never lodged in deposit<\/td><\/tr>\n <tr><td>Refund bill \/ validity<\/td><td>Form <strong>GAR 33<\/strong>; order valid <strong>3 months<\/strong> (Rule 145)<\/td><\/tr>\n <tr><td>Grants \/ investment \/ scholarship<\/td><td><strong>GAR 34<\/strong> \/ <strong>GAR 34<\/strong> \/ <strong>GAR 35<\/strong><\/td><\/tr>\n <tr><td>Discretionary grant account<\/td><td>Rendered monthly & by <strong>31 March<\/strong> (Rule 153)<\/td><\/tr>\n <tr><td>RBI bills countersigned by<\/td><td>An officer of <strong>M\/o Finance<\/strong> (Rule 152)<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch7\" data-chapter=\"7\">\n\n <div class=\"chapter-heading-block\" id=\"c7-loans\">\n <span class=\"chapter-badge\">CH 7 \u00b7 LOANS & FUNDS<\/span>\n <h2>Loans, Advances, Public Debt & Provident Funds (Sec. VI + Part IV, Sec. I\u2013II)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What this chapter brings together<\/div>\n <div class=\"def-text\">\n Three related strands: <strong>loans & advances<\/strong> granted by the Government (Section VI) \u2014 including revenue, departmental and personal advances; <strong>Public Debt<\/strong> instruments (market loans, treasury bills, National Savings Certificates, Post Office deposits) under Part IV Section I; and the <strong>Provident & other Funds<\/strong> machinery under Part IV Section II \u2014 recovery of subscriptions, advances\/withdrawals, and the all-important <strong>final payment<\/strong> on retirement or death.\n <\/div>\n <\/div>\n\n <p><strong>Rule 159:<\/strong> loans & advances are drawn on a <strong>simple receipt (form similar to GAR 34)<\/strong>, supported by a copy of the sanction. <strong>Rule 160:<\/strong> on repayment, the <strong>original date and amount<\/strong> of the loan are quoted, and <strong>interest is separately specified from principal<\/strong>; repayment by parties other than State\/UT\/foreign Governments follows <strong>Appendix III<\/strong> (payment at a specified New Delhi PSB branch, separate cheques\/challans for principal and interest).<\/p>\n\n <div class=\"section-heading-block\" id=\"c7-advances\">\n <span class=\"section-badge teal\">§ Rules 161\u2013166<\/span>\n <h3>Revenue, departmental & personal advances<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">🌾<\/span><span><strong>Rule 161\u2013162 (Revenue advances):<\/strong> includes <strong>takavi advances<\/strong> and advances under the Land Improvement Acts. Drawn direct (on payees' receipts) or in lump sum on <strong>Abstract Bills (GAR 30)<\/strong>; a second abstract bill is not allowed until a <strong>detailed bill accounts for the last advance<\/strong> (not delayed beyond the month following drawal); a <strong>plus and minus memorandum<\/strong> is maintained, with interest and principal credited <strong>separately<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">💼<\/span><span><strong>Rule 163\u2013164:<\/strong> advances under special laws follow the relevant Acts; <strong>departmental advances<\/strong> are drawn on the officer's responsibility and receipt, adjusted by detailed accounts\/vouchers or refund.<\/span><\/li>\n <li><span class=\"ico\">👤<\/span><span><strong>Rule 165 (personal advances):<\/strong> <strong>long-term<\/strong> advances on <strong>Form GAR 36<\/strong>, <strong>short-term<\/strong> on <strong>Form GAR 37<\/strong>; recoveries supported by a <strong>schedule (GAR 38)<\/strong> or monthly <strong>abstract (GAR 39)<\/strong>. <strong>Rule 166:<\/strong> other loans\/advances follow general orders.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c7-debt\">\n <span class=\"section-badge purple\">§ Rules 167\u2013170<\/span>\n <h3>Public Debt & small savings<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:34%\"><col style=\"width:66%\"><\/colgroup>\n <thead><tr><th>Instrument<\/th><th>Governing procedure<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">Market loans (R167)<\/td><td>Per the <strong>Government Securities Manual<\/strong>; PDO interest warrants paid under the Negotiable Instruments Act 1881.<\/td><\/tr>\n <tr><td class=\"label-cell\">Treasury Bills (R168)<\/td><td>Sale\/discharge per RBI instructions; <strong>paid only on maturity<\/strong> at the issuing bank office.<\/td><\/tr>\n <tr><td class=\"label-cell\">National Savings Certificates (R169)<\/td><td>Custody, issue & discharge by Post Offices per P&T departmental regulations.<\/td><\/tr>\n <tr><td class=\"label-cell\">Post Office Savings \/ Time Deposits (R170)<\/td><td>Handled by Post Offices per departmental regulations.<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"section-heading-block\" id=\"c7-pfsub\">\n <span class=\"section-badge amber\">§ Rules 171\u2013174<\/span>\n <h3>Provident Funds \u2014 recovery of subscriptions<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💸<\/span><span><strong>Rule 171:<\/strong> PF subscriptions are recovered by <strong>deduction from pay bills<\/strong>; responsibility for correct deduction rests on the bill drawer. <strong>Rule 172:<\/strong> Post Office Insurance Fund premia are recovered by deduction (schedule <strong>GAR 40<\/strong>) or paid in cash at Post Offices.<\/span><\/li>\n <li><span class=\"ico\">📋<\/span><span><strong>Rule 173:<\/strong> GPF\/CPF subscription & advance repayments are entered in a <strong>schedule (GAR 41)<\/strong> attached to the pay bill. <strong>Rule 174:<\/strong> on transfer, the <strong>Last Pay Certificate (GAR 2)<\/strong> notes the monthly subscription, fund account number and any policy financed.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c7-pfpay\">\n <span class=\"section-badge gold\">§ Rules 175\u2013181<\/span>\n <h3>PF advances, withdrawals & final payment<\/h3>\n <\/div>\n\n <div class=\"callout gold\">\n <div class=\"callout-label\">Rule 175 & 176 \u2014 drawing PF money<\/div>\n <p><strong>Rule 175:<\/strong> advances and withdrawals from a Provident Fund are drawn on <strong>Form GAR 42<\/strong> with a copy of the sanction; where the amount <strong>exceeds Rs 250<\/strong>, payment may be by <strong>Account Payee cheque<\/strong> even to a non-gazetted subscriber. <strong>Rule 176 (final payment):<\/strong> a retiring\/superannuating subscriber applies (form GPF-10B) <strong>one year in advance<\/strong>; the Accounts Officer issues a <strong>\"preclosing statement of account\" at least 10 weeks in advance<\/strong>; the DDO prefers a <strong>GAR 42<\/strong> bill so as to reach the Accounts Officer <strong>one month in advance<\/strong> of the event. Group D GPF accounts maintained by Heads of Offices are paid <strong>without precheck<\/strong> by the Accounts Office.<\/p>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">💰<\/span><span><strong>Rule 177:<\/strong> the additional amount under the <strong>Deposit Linked Insurance Scheme, 1977<\/strong> is authorised by the same authority that makes PF final payment. <strong>Rule 179:<\/strong> amounts under the <strong>CG Employees' Insurance Scheme, 1977<\/strong> are authorised by the Head of Office (claim on <strong>GAR 42<\/strong>); in the absence of a valid nomination, paid in <strong>equal shares to all legal heirs<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">🛡️<\/span><span><strong>Rule 180:<\/strong> under the <strong>CG Employees' Group Insurance Scheme, 1980<\/strong> (and the All-India Services Group Insurance Rules 1981), monthly subscriptions are deducted from pay bills; disbursements use <strong>Form GAR 44 or 45<\/strong>. <strong>Rule 181:<\/strong> funds <strong>not under Government management<\/strong> are withdrawn only per orders of the Ministry in consultation with the CGA.<\/span><\/li>\n <\/ul>\n\n \n <div class=\"ix\" id=\"quiz7\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 7 Quiz \u2014 loans, public debt & provident funds<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Seven questions from Section VI & Part IV (I\u2013II). Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage7\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore7\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext7\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c7-recap\">\n <div class=\"recap-title\">⚡ Chapter 7 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Loan\/advance drawal<\/td><td>Simple receipt (like <strong>GAR 34<\/strong>) + sanction (Rule 159)<\/td><\/tr>\n <tr><td>Repayment rule<\/td><td><strong>Interest separated from principal<\/strong> (Rule 160; Appendix III)<\/td><\/tr>\n <tr><td>Revenue advances<\/td><td>Takavi etc.; abstract bill <strong>GAR 30<\/strong> + detailed bill<\/td><\/tr>\n <tr><td>Personal advances<\/td><td>Long-term <strong>GAR 36<\/strong> \u00b7 short-term <strong>GAR 37<\/strong> (schedules 38\/39)<\/td><\/tr>\n <tr><td>Treasury Bills<\/td><td>Paid <strong>only on maturity<\/strong> at issuing office (Rule 168)<\/td><\/tr>\n <tr><td>PF subscription schedules<\/td><td>POIF <strong>GAR 40<\/strong> \u00b7 GPF\/CPF <strong>GAR 41<\/strong><\/td><\/tr>\n <tr><td>PF advance\/withdrawal form<\/td><td><strong>GAR 42<\/strong>; A\/c Payee cheque if <strong>> Rs 250<\/strong><\/td><\/tr>\n <tr><td>PF final-payment timeline<\/td><td>Apply <strong>1 yr<\/strong> ahead; preclosing stmt <strong>10 weeks<\/strong>; bill <strong>1 month<\/strong> ahead<\/td><\/tr>\n <tr><td>Group Insurance Scheme<\/td><td><strong>CGEGIS 1980<\/strong>; disbursement <strong>GAR 44\/45<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n \n <section class=\"chapter-pane\" id=\"pane-ch8\" data-chapter=\"8\">\n\n <div class=\"chapter-heading-block\" id=\"c8-deposits\">\n <span class=\"chapter-badge\">CH 8 \u00b7 DEPOSITS & FORMS<\/span>\n <h2>Deposits, Interpretation & the GAR Forms (Part IV, Sec. III + Reference)<\/h2>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">What Section III governs<\/div>\n <div class=\"def-text\">\n This final Section regulates <strong>Deposits<\/strong> in the Public Account \u2014 how they are <strong>classified<\/strong>, the strict <strong>limitations<\/strong> on what may be deposited, how deposits are <strong>credited<\/strong> and <strong>repaid<\/strong>, the treatment of <strong>earnest money<\/strong>, the rules on <strong>lapsing<\/strong> to the Consolidated Fund, and the special machinery of <strong>Personal Deposit Accounts<\/strong>. The chapter closes with the rules on <strong>interpretation<\/strong> and <strong>removal of difficulties<\/strong>, and a complete <strong>GAR forms reference<\/strong>.\n <\/div>\n <\/div>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">Rules 182\u2013183 \u2014 categories & application<\/div>\n <p><strong>Rule 182:<\/strong> deposit moneys are classified under two broad categories \u2014 <strong>\"Deposits bearing interest\"<\/strong> and <strong>\"Deposits not bearing interest\"<\/strong> \u2014 under <strong>Sector K (\"Deposits and Advances\")<\/strong> of the Public Account. <strong>Rule 183:<\/strong> the Part applies to deposit transactions of Defence, Railways, P&T, Public Works and other departments keeping initial accounts in departmental offices, except as varied by authorised departmental regulations; it does <strong>not<\/strong> apply to Post Office Savings Bank and allied deposits (Rule 170).<\/p>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">\u26a0 Rule 184 \u2014 the limitations & the five prohibited items<\/div>\n <p>No money is received for deposit unless a statute or general\/special Government order <strong>requires or authorises<\/strong> it to be held by Government; otherwise nothing is credited as a deposit except under the <strong>formal order of a Court or competent authority<\/strong>. The following may <strong>NOT<\/strong> be treated as deposits:<\/p>\n <\/div>\n\n <ol class=\"parts-list roman red\">\n <li><strong>Pay, pension or allowances<\/strong> \u2014 never placed in deposit on the ground of the payee's absence or any other reason.<\/li>\n <li><strong>Fines<\/strong> \u2014 not deposited because an appeal is pending; credited to Government at once and refunded on the Appellate Court's order. (<em>Compensation fines \/ costs due to an injured party<\/em>, not Government, may be kept in deposit until they lapse.)<\/li>\n <li><strong>Refunds<\/strong> \u2014 under Rule 139(3), no refund is drawn to be lodged in deposit pending the payee's demand.<\/li>\n <li><strong>Jewels or property<\/strong> received for custody and restoration in kind \u2014 never brought on the deposit account, even if a money value is stated.<\/li>\n <li><strong>Government Promissory Notes \/ non-cash security deposits<\/strong> \u2014 on no account credited as deposits.<\/li>\n <\/ol>\n\n <div class=\"info-row\">\n <div class=\"info-card t-amber\">\n <div class=\"ic-big\">3 months<\/div>\n <div class=\"ic-cap\"><strong>R184(4):<\/strong> net sale proceeds of <strong>unclaimed impounded cattle<\/strong> may be kept in deposit for three months, then credited to the proper account if unclaimed.<\/div>\n <\/div>\n <div class=\"info-card t-red\">\n <div class=\"ic-big\">6 months<\/div>\n <div class=\"ic-cap\"><strong>R184(5):<\/strong> under the <strong>Police Act 1861<\/strong>, unclaimed property is kept six months; sale proceeds, however, go at once to the appropriate receipt head (not deposit).<\/div>\n <\/div>\n <div class=\"info-card t-teal\">\n <div class=\"ic-big\">Rs 10<\/div>\n <div class=\"ic-cap\"><strong>R184 Note 1:<\/strong> proceeds of perishable\/low-value (under Rs 10) unclaimed property are held six months in deposit, the circumstances stated on the challan.<\/div>\n <\/div>\n <\/div>\n\n <p><strong>Rule 184, Notes 2\u20133:<\/strong> prisoners' money is paid into Government account at convenient intervals (not held long); the <strong>Police Department<\/strong> keeps no deposits except <strong>security & earnest money<\/strong> under major head <strong>\"843 Civil Deposits.\"<\/strong> <strong>Rule 185:<\/strong> deposits are paid in through departmental officers or the accredited bank with the appropriate challan (<strong>GAR 7<\/strong> unless a special form is prescribed); for <strong>earnest money<\/strong> of intending tenderers (creditable as revenue deposits), the depositor indicates the <strong>designation of the officer<\/strong> in whose accounts the deposit enters.<\/p>\n\n <div class=\"section-heading-block\" id=\"c8-repay\">\n <span class=\"section-badge purple\">\u00a7 Rules 186\u2013188<\/span>\n <h3>Repayment of deposits & earnest money<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83e\uddfe<\/span><span><strong>Rule 186:<\/strong> deposits are refunded <strong>only on the receipt of the person entitled<\/strong>, using an <strong>Application-cum-Bill in Form GAR 43<\/strong>. Where a departmental officer keeps the detailed accounts, he draws the amount on his own receipt (scoring out \"Claimants' signature\") and pays the party, certifying that the conditions are fulfilled and a note kept to <strong>prevent a second claim<\/strong>. The bill is supported by the original challan and departmental receipt; the Accounts Officer verifies the balance from the <strong>Deposit Register<\/strong> before paying.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcb0<\/span><span><strong>Rule 187:<\/strong> earnest money deposits of Civil Departments & Defence Services are refunded under an order endorsed by the departmental officer on the <strong>original deposit receipt<\/strong>; <strong>no part payment<\/strong> can ever be made.<\/span><\/li>\n <li><span class=\"ico\">\u27a1\ufe0f<\/span><span><strong>Rule 188:<\/strong> if the departmental officer wants an earnest-money item carried to the credit of Government in the <strong>Consolidated Fund<\/strong> instead of refunded, he records the fact on the deposit receipt and asks the Accounts Officer to adjust the accounts.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c8-lapse\">\n <span class=\"section-badge red\">\u00a7 Rules 189\u2013190<\/span>\n <h3>Lapsed deposits<\/h3>\n <\/div>\n\n <div class=\"callout red\">\n <div class=\"callout-label\">\u26a0 Rule 189 \u2014 when a deposit lapses to the Consolidated Fund<\/div>\n <p>At the <strong>close of March<\/strong> each year, deposits lapse to Government under the Consolidated Fund in two cases: <strong>(a)<\/strong> deposits (or residuary balances) <strong>not exceeding Rs 25<\/strong> unclaimed for <strong>one whole account year<\/strong>; and <strong>(b)<\/strong> deposits\/balances <strong>above Rs 25<\/strong> unclaimed for <strong>more than three complete account years<\/strong> \u2014 with a note kept in the deposit register. The <strong>age<\/strong> is reckoned from the date of initial deposit. Items under <strong>litigation or arbitration<\/strong> are <strong>not<\/strong> treated as \"unclaimed\" (listed separately for later release\/forfeiture, needing pre-check). CPWD and the Salt Department reckon age per their own regulations. Government may relax these conditions for any class of deposits.<\/p>\n <\/div>\n\n <p><strong>Rule 190:<\/strong> a lapsed deposit is repaid only after <strong>pre-check by the Accounts Officer<\/strong>, on an <strong>Application-cum-Bill in Form GAR 46<\/strong> (with the original departmental receipt). The Accounts Officer confirms the item was reported lapsed and credited to Government, was not previously paid, and that the claimant's identity and title are certified by the officer signing the application. The repayment is recorded in the deposit register to guard against a second payment; once the Register of Receipts is destroyed, the signing authority bears responsibility for verifying title.<\/p>\n\n <div class=\"section-heading-block\" id=\"c8-pda\">\n <span class=\"section-badge teal\">\u00a7 Rules 191\u2013194<\/span>\n <h3>Personal Deposit Accounts (PDAs)<\/h3>\n <\/div>\n\n <div class=\"def-card\">\n <div class=\"def-label\">Rule 191 \u2014 what a PDA is<\/div>\n <div class=\"def-text\">\n A <strong>Personal Deposit Account<\/strong> lets its administrator <strong>credit receipts into<\/strong> and <strong>withdraw directly from<\/strong> the account, subject to an overall check by the bank (through a personal ledger account) that <strong>no withdrawal results in a minus balance<\/strong>. Administrators are <strong>only Government officers<\/strong> acting officially. Every authorised PDA forms part of the <strong>Government Account<\/strong> and sits in the <strong>Public Account<\/strong>. A PDA of any type other than (a), (b) or (e) is opened only by special order of the Ministry\/Department <strong>in consultation with the CGA<\/strong> (and the Principal Accounts Officer).\n <\/div>\n <\/div>\n\n <table class=\"compare-table\">\n <colgroup><col style=\"width:14%\"><col style=\"width:64%\"><col style=\"width:22%\"><\/colgroup>\n <thead><tr><th>Type<\/th><th>For whom \/ what (Rule 191(3))<\/th><th>Lapsing (Rule 192)<\/th><\/tr><\/thead>\n <tbody>\n <tr><td class=\"label-cell\">(a)<\/td><td>Administrator of <strong>ward \/ attached estates & estates under Government management<\/strong>.<\/td><td><strong>Does not lapse<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">(b)<\/td><td><strong>Civil & Criminal Courts' deposits<\/strong> \u2014 in favour of the Chief Judicial authority.<\/td><td>Whole balance won't lapse; <strong>individual items follow R189<\/strong><\/td><\/tr>\n <tr><td class=\"label-cell\">(c)<\/td><td>Regulatory receipts credited to a <strong>statutory Fund<\/strong> with no outgo from the Consolidated Fund.<\/td><td>Won't lapse while the Act is in force<\/td><\/tr>\n <tr><td class=\"label-cell\">(d)<\/td><td>PDA created by a <strong>law \/ rule having force of law<\/strong> with liabilities devolving on Government.<\/td><td>Per the relevant Act (lump-sum vs instalment categories)<\/td><\/tr>\n <tr><td class=\"label-cell\">(e)<\/td><td><strong>Defence<\/strong> units' public\/regimental funds \u2014 administered by commanding officers.<\/td><td><strong>Does not lapse<\/strong><\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83c\udfe6<\/span><span><strong>Rule 193:<\/strong> moneys for a PDA are received at the specified branch of the accredited bank from the administrator, with the appropriate challan; individual item details need not be attached.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd8b\ufe0f<\/span><span><strong>Rule 194:<\/strong> withdrawals are allowed <strong>only on cheques signed by the responsible administrator<\/strong>, who must ensure an adequate credit balance for each cheque. The bank may <strong>on no account let withdrawals exceed the balance<\/strong>; the payment scroll to the Accounts Office is supported by the original paid cheques.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"c8-other\">\n <span class=\"section-badge gold\">\u00a7 Rules 195\u2013199<\/span>\n <h3>Other deposits, removal of difficulties & interpretation<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83c\udfd7\ufe0f<\/span><span><strong>Rule 195:<\/strong> payments by District Boards, Municipalities & Local Authorities for the cost of <strong>land acquired on their behalf<\/strong> (Land Acquisition Act) are credited to Government Account; the <strong>award statement's number\/date and the credit date<\/strong> are noted on all orders, bills and vouchers. Deposits for works done on behalf of local authorities\/parties are dealt with by PWD and other departments per authorised regulations.<\/span><\/li>\n <li><span class=\"ico\">\u2696\ufe0f<\/span><span><strong>Rule 196 (deposit of fees):<\/strong> fees from non-Government bodies for work by a Government servant \u2014 if he is permitted to <strong>retain the whole fee<\/strong>, he collects it himself and Government is not concerned; if the fee is <strong>divisible<\/strong>, the Government's share is credited as a miscellaneous receipt (when the amount is known beforehand), or the whole fee is first credited to the <strong>deposit head<\/strong> pending final settlement (when known only approximately), the servant's share then drawn on an ordinary pay-bill form.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udce6<\/span><span><strong>Rule 197:<\/strong> moneys in <strong>special deposit accounts<\/strong> not falling under any separate class in this Part are paid in or drawn out per general\/special Government directions.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udee0\ufe0f<\/span><span><strong>Rule 198 (Power to remove difficulties):<\/strong> if any difficulty arises in giving effect to these rules, the Government may \u2014 subject to such restrictions\/conditions as it thinks fit \u2014 <strong>dispense with or relax<\/strong> any of these rules.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcd8<\/span><span><strong>Rule 199 (Interpretation):<\/strong> where any doubt arises on the interpretation of these rules, the matter is referred to the <strong>Ministry of Finance (Department of Expenditure \u2014 Controller General of Accounts)<\/strong> for its decision.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">The three Appendices (quick map)<\/div>\n <p><strong>Appendix I<\/strong> [see Rule 3(2)] \u2014 the <strong>RBI agreement<\/strong> for keeping Government cash balances (under s.21 of the RBI Act, 1934). <strong>Appendix II<\/strong> [see Rule 17] \u2014 the detailed <strong>rounding-off<\/strong> procedure (50 paise & above rounded up; dues fixed by law always up), effective <strong>1-4-1987<\/strong>. <strong>Appendix III<\/strong> [see Rule 160(2)] \u2014 the procedure for <strong>repayment of loans<\/strong> by parties other than State\/UT\/foreign Governments (separate cheques\/challans for principal and interest at a specified New Delhi PSB branch).<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"c8-forms\">\n <span class=\"section-badge blue\">\u2605 Reference<\/span>\n <h3>The GAR Forms \u2014 complete reference (Forms 1\u201347)<\/h3>\n <\/div>\n\n <p>Every claim under these Rules travels on a numbered <strong>Government Accounting Rules (GAR)<\/strong> form. Hover any chip for what it carries.<\/p>\n\n <div class=\"form-grid\">\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 1<\/div><div class=\"fc-desc\">Pay-in-slip (Rule 6)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 2<\/div><div class=\"fc-desc\">Last Pay Certificate (R11(4), 80)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 3<\/div><div class=\"fc-desc\">Cash Book (Rule 13)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 4<\/div><div class=\"fc-desc\">Register of Cheques Issued<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 5<\/div><div class=\"fc-desc\">Register of Valuables<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 6<\/div><div class=\"fc-desc\">Receipt Book (Rule 22)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 7<\/div><div class=\"fc-desc\">Challan (Rule 26)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 8<\/div><div class=\"fc-desc\">Challan \u2014 Direct Payment Procedure (\u00d74)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 9<\/div><div class=\"fc-desc\">Bill Register (monthly)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 10<\/div><div class=\"fc-desc\">Bill Transit Register (bi-weekly)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 11<\/div><div class=\"fc-desc\">Open-cheque acknowledgement reg. (R44)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 12<\/div><div class=\"fc-desc\">Indemnity Bond \u2014 lost cheque (R48)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 13\/13A<\/div><div class=\"fc-desc\">Pay Bill (13A = Bradma)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 14\/14A-C<\/div><div class=\"fc-desc\">Travelling Allowance bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 15<\/div><div class=\"fc-desc\">Pay Bill \u2014 President\/VP\/Ministers<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 16<\/div><div class=\"fc-desc\">TA bill \u2014 President\/VP\/Ministers<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 17<\/div><div class=\"fc-desc\">Pay Bill Register<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 18<\/div><div class=\"fc-desc\">Abstract of Pay Bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 19<\/div><div class=\"fc-desc\">Bill Check Register<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 20<\/div><div class=\"fc-desc\">Absentee Statement<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 21<\/div><div class=\"fc-desc\">Increment Certificate<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 22<\/div><div class=\"fc-desc\">Court-attachment deductions record (R74)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 23<\/div><div class=\"fc-desc\">Medical reimbursement bill (R91)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 24<\/div><div class=\"fc-desc\">Acquittance Roll<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 25<\/div><div class=\"fc-desc\">Undisbursed pay register<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 26<\/div><div class=\"fc-desc\">Indemnity Bond \u2014 arrears after death (R95)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 27<\/div><div class=\"fc-desc\">Contingent Register (R110)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 28<\/div><div class=\"fc-desc\">Petty sub-vouchers list (\u2264 Rs 500)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 29<\/div><div class=\"fc-desc\">Fully-vouched \/ contract contingency bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 30<\/div><div class=\"fc-desc\">Abstract contingent bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 31<\/div><div class=\"fc-desc\">Detailed bill \u2014 \"Not for payment\"<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 32<\/div><div class=\"fc-desc\">Countersignature-before-payment bill<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 33<\/div><div class=\"fc-desc\">Refund of revenue bill (R142)<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 34<\/div><div class=\"fc-desc\">Grants-in-aid \/ contributions \/ investment<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 35<\/div><div class=\"fc-desc\">Scholarships \/ stipends<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 36<\/div><div class=\"fc-desc\">Long-term advance<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 37<\/div><div class=\"fc-desc\">Short-term advance<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 38<\/div><div class=\"fc-desc\">Schedule \u2014 recoveries of advances<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 39<\/div><div class=\"fc-desc\">Monthly abstract \u2014 recoveries<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 40<\/div><div class=\"fc-desc\">POIF premia schedule<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 41<\/div><div class=\"fc-desc\">GPF\/CPF subscription schedule<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 42<\/div><div class=\"fc-desc\">PF advance \/ withdrawal \/ final payment<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 43<\/div><div class=\"fc-desc\">Application-cum-Bill \u2014 refund of deposit<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 44\/45<\/div><div class=\"fc-desc\">CGEGIS disbursement bills<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 46<\/div><div class=\"fc-desc\">App.-cum-Bill \u2014 repayment of lapsed deposit<\/div><\/div>\n <div class=\"form-chip\"><div class=\"fc-code\">GAR 47<\/div><div class=\"fc-desc\">General Bond of Indemnity by banks (R86(3))<\/div><\/div>\n <\/div>\n\n \n <div class=\"ix\" id=\"quiz8\">\n <div class=\"ix-head\">\n <span class=\"ix-chip\">Self-test<\/span>\n <h4>Chapter 8 Quiz \u2014 deposits, PDAs, interpretation & forms<\/h4>\n <\/div>\n <div class=\"ix-body\">\n <p class=\"ix-help\">Eight questions from the deposits Part and the forms reference. Pick an answer to lock it; the explanation appears below.<\/p>\n <div id=\"quizStage8\"><\/div>\n <div class=\"quiz-foot\">\n <span class=\"quiz-score\" id=\"quizScore8\">Score 0 \/ 0<\/span>\n <button class=\"quiz-btn\" id=\"quizNext8\" disabled>Next →<\/button>\n <\/div>\n <\/div>\n <\/div>\n\n <div class=\"recap\" id=\"c8-recap\">\n <div class=\"recap-title\">⚡ Chapter 8 \u2014 Quick Recap<\/div>\n <table>\n <thead><tr><th>Concept<\/th><th>Key Fact<\/th><\/tr><\/thead>\n <tbody>\n <tr><td>Deposit categories<\/td><td>Bearing \/ not bearing interest \u2014 <strong>Sector K<\/strong> of Public Account (R182)<\/td><\/tr>\n <tr><td>Prohibited as deposits<\/td><td>Pay\/pension \u00b7 fines \u00b7 refunds \u00b7 jewels \u00b7 <strong>GP notes<\/strong> (R184)<\/td><\/tr>\n <tr><td>Unclaimed cattle \/ property<\/td><td>Cattle proceeds <strong>3 months<\/strong>; property under Police Act 1861 <strong>6 months<\/strong><\/td><\/tr>\n <tr><td>Deposit refund form<\/td><td>Application-cum-Bill <strong>GAR 43<\/strong> (R186)<\/td><\/tr>\n <tr><td>Earnest money refund<\/td><td>On original receipt; <strong>no part payment<\/strong> (R187)<\/td><\/tr>\n <tr><td>Lapse to Consolidated Fund<\/td><td><strong>\u2264 Rs 25 \u2192 1 yr<\/strong>; <strong>> Rs 25 \u2192 3 yrs<\/strong> unclaimed (R189)<\/td><\/tr>\n <tr><td>Lapsed-deposit repayment<\/td><td><strong>GAR 46<\/strong>, after pre-check (R190)<\/td><\/tr>\n <tr><td>PDA core rule<\/td><td><strong>No minus balance<\/strong>; withdrawal by administrator's cheque (R191, 194)<\/td><\/tr>\n <tr><td>PDA types that don't lapse<\/td><td>Types <strong>(a)<\/strong> & <strong>(e)<\/strong> (R192)<\/td><\/tr>\n <tr><td>Removal of difficulties<\/td><td>Government may relax any rule (R198)<\/td><\/tr>\n <tr><td>Interpretation authority<\/td><td><strong>M\/o Finance (DoE \u2014 CGA)<\/strong> (R199)<\/td><\/tr>\n <tr><td>Appendices<\/td><td>I \u2014 RBI agreement \u00b7 II \u2014 rounding \u00b7 III \u2014 loan repayment<\/td><\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <\/section>\n <\/main>\n<\/div>\n\n<script>\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter (tab) switching + sidebar navigation \u2500\u2500\u2500\u2500\u2500 *\/\n(function(){\n var details = Array.prototype.slice.call(document.querySelectorAll('details.toc-chapter'));\n var panes = Array.prototype.slice.call(document.querySelectorAll('section.chapter-pane'));\n\n function showChapter(n, scrollTop){\n panes.forEach(function(p){ p.classList.toggle('active', p.getAttribute('data-chapter') === String(n)); });\n if (scrollTop){\n var pane = document.getElementById('pane-ch'+n);\n if (pane) pane.scrollIntoView({behavior:'smooth', block:'start'});\n }\n }\n\n \/* Opening one chapter closes the others, and switches the visible pane *\/\n details.forEach(function(d){\n d.addEventListener('toggle', function(){\n if (d.open){\n details.forEach(function(o){ if (o !== d) o.open = false; });\n showChapter(d.getAttribute('data-chapter'), false);\n }\n });\n });\n\n \/* Sub-section links: switch to the right chapter, then smooth-scroll to the anchor *\/\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a[href^=\"#\"]')).forEach(function(a){\n a.addEventListener('click', function(e){\n var id = a.getAttribute('href').slice(1);\n var target = document.getElementById(id);\n if (!target) return;\n e.preventDefault();\n var pane = target.closest('.chapter-pane');\n if (pane){\n var ch = pane.getAttribute('data-chapter');\n var d = document.querySelector('details.toc-chapter[data-chapter=\"'+ch+'\"]');\n if (d && !d.open) d.open = true;\n showChapter(ch, false);\n }\n \/* highlight the active sub-link *\/\n Array.prototype.slice.call(document.querySelectorAll('.toc-sub-list a.active')).forEach(function(x){ x.classList.remove('active'); });\n a.classList.add('active');\n requestAnimationFrame(function(){ target.scrollIntoView({behavior:'smooth', block:'start'}); });\n });\n });\n})();\n\n\/* \u2500\u2500\u2500\u2500\u2500 Quiz factory \u2500\u2500\u2500\u2500\u2500 *\/\nfunction buildQuiz(stageId, scoreId, nextId, questions){\n var stage = document.getElementById(stageId);\n var scoreEl = document.getElementById(scoreId);\n var nextBtn = document.getElementById(nextId);\n if (!stage) return;\n var idx = 0, score = 0, answered = 0;\n\n function render(){\n var q = questions[idx];\n var html = '<div class=\"quiz-q\"><span class=\"q-tag\">Q'+(idx+1)+'<\/span><span>'+q.q+'<\/span><\/div><div class=\"quiz-opts\">';\n q.opts.forEach(function(opt, i){ html += '<button class=\"quiz-opt\" data-i=\"'+i+'\">'+opt+'<\/button>'; });\n html += '<\/div><div class=\"quiz-fb\"><\/div>';\n stage.innerHTML = html;\n var fb = stage.querySelector('.quiz-fb');\n var opts = Array.prototype.slice.call(stage.querySelectorAll('.quiz-opt'));\n opts.forEach(function(b){\n b.addEventListener('click', function(){\n var chosen = parseInt(b.getAttribute('data-i'), 10);\n opts.forEach(function(x){ x.classList.add('lock'); });\n opts[q.a].classList.add('correct');\n if (chosen === q.a){ score++; }\n else { b.classList.add('wrong'); }\n answered++;\n scoreEl.textContent = 'Score '+score+' \/ '+answered;\n fb.innerHTML = (chosen === q.a ? '<strong>Correct.<\/strong> ' : '<strong>Not quite.<\/strong> ') + q.fb;\n nextBtn.disabled = (idx >= questions.length - 1);\n if (idx >= questions.length - 1){ nextBtn.textContent = 'Done \\u2713'; }\n });\n });\n }\n nextBtn.addEventListener('click', function(){\n if (idx < questions.length - 1){ idx++; nextBtn.disabled = true; render(); }\n });\n render();\n}\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 1 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage1','quizScore1','quizNext1',[\n {q:'Under which constitutional provision were the CGRP 1983 made?', opts:['Article 148','Article 266(1)','Article 283(1)','Article 267(1)'], a:2, fb:'The President made them under <strong>clause (1) of Article 283<\/strong>.'},\n {q:'The \"Government Account\" comprises which combination?', opts:['Consolidated Fund + Public Account only','Consolidated + Contingency + Public Account','Contingency Fund + Public Account','Consolidated Fund alone'], a:1, fb:'All three Funds taken together form the Government Account.'},\n {q:'Money withdrawn from the Government Account may be made only by cheque of \u2014', opts:['Any Head of Office','An Accounts Officer or a cheque-drawing DDO','The Reserve Bank','The Financial Adviser'], a:1, fb:'Rule 11 restricts withdrawal to an Accounts Officer or cheque-drawing DDO.'},\n {q:'The cash chest must be secured with \u2014', opts:['A single combination lock','Two locks of different patterns','One lock plus a seal','A bank-supplied padlock'], a:1, fb:'Two locks of different patterns, keys with different custodians; checked every April.'},\n {q:'Under the rounding rule (Appendix II), an amount of fifty paise or more is \u2014', opts:['Ignored','Rounded down','Rounded up to the next rupee','Held in a suspense head'], a:2, fb:'50 paise and above is rounded up; dues fixed by law are always rounded up.'},\n {q:'A doubt on the interpretation of these Rules is referred to \u2014', opts:['The CAG','The Reserve Bank','M\/o Finance (Dept. of Expenditure \u2014 CGA)','The Ministry of Law'], a:2, fb:'Rule 199 vests interpretation in the M\/o Finance (DoE \u2014 CGA).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 2 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage2','quizScore2','quizNext2',[\n {q:'A departmental officer may normally receive cash up to what amount in each case?', opts:['Rs 50','Rs 100','Rs 500','Rs 1,000'], a:1, fb:'Rule 18 fixes the normal cash ceiling at Rs 100 per case unless specially authorised.'},\n {q:'When a cheque is tendered to the bank, payment is \"deemed made\" on \u2014', opts:['The date of presentation','The third working day','The date it is cleared and entered in the receipt scroll','The next working day'], a:2, fb:'For the bank, it is the date of clearance and entry in the receipt scroll.'},\n {q:'When a cheque is tendered to a departmental officer, the deemed date of payment is \u2014', opts:['The same day','The next working day','The third working day after presentation','On clearance'], a:2, fb:'Rule 20: the third working day after presentation.'},\n {q:'Receipt books are kept in which machine-numbered form?', opts:['GAR 1','GAR 6','GAR 7','GAR 3'], a:1, fb:'GAR 6 receipt books, under lock and key (Rule 22).'},\n {q:'On the plea that an original receipt is lost, the office may \u2014', opts:['Issue a duplicate receipt','Issue a copy marked \"duplicate\"','Issue only a certificate that a sum was received','Refuse all acknowledgement'], a:2, fb:'Rule 23 bars duplicates; only a certificate of receipt may be given.'},\n {q:'A challan for paying money into the bank is in which form?', opts:['GAR 6','GAR 7','GAR 1','GAR 8'], a:1, fb:'GAR 7 (the Direct Payment Procedure uses GAR 8 in quadruplicate).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 3 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage3','quizScore3','quizNext3',[\n {q:'A bill becomes a voucher when it is \u2014', opts:['Signed by the DDO','Receipted and stamped \"PAID\"','Entered in the Bill Register','Countersigned'], a:1, fb:'Rule 28: a bill becomes a voucher only when receipted and stamped \"PAID\".'},\n {q:'Income tax is deducted at source on a contractor payment at 2% when the payment exceeds \u2014', opts:['Rs 5,000','Rs 10,000','Rs 20,000','Rs 1,000'], a:1, fb:'Rule 30, Note 2 (s.194-C): 2% TDS when the payment exceeds Rs 10,000.'},\n {q:'A receipt must bear a revenue stamp when the net amount payable exceeds \u2014', opts:['Rs 20','Rs 100','Rs 500','Rs 50'], a:0, fb:'Rule 37: stamp required on net amount exceeding Rs 20.'},\n {q:'A \"Type (1)\" cheque is \u2014', opts:['An order cheque','Crossed \"for credit to Government account and not payable in cash\"','Superscribed \"not transferable\"','Account Payee'], a:1, fb:'Type (1) is for inter-departmental\/inter-Governmental dues, not payable in cash.'},\n {q:'A salary cheque must be crossed \"Account Payee only\" where the amount exceeds \u2014', opts:['Rs 500','Rs 1,000','Rs 250','Rs 2,000'], a:1, fb:'Salary cheque > Rs 1,000 (non-salary > Rs 500) is crossed Account Payee.'},\n {q:'A cheque is payable within what period after the month of issue?', opts:['One month','Three months','Six months','One year'], a:1, fb:'Rule 45: three months after the month of issue.'},\n {q:'An unpaid, unsurrendered cheque is cancelled and written back after \u2014', opts:['Three months','Six months after the month of issue','One year','One month'], a:1, fb:'Rule 47: six months after the month of issue.'},\n {q:'A request for a cheque in lieu of one lost is normally entertained if received within \u2014', opts:['Six months of issue','One year of the original\\u2019s issue','Three years of issue','Three months of issue'], a:1, fb:'Rule 48: within one year of issue (PAO may extend to 3\\u00bd years from when the claim became due); bond GAR 12.'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 4 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage4','quizScore4','quizNext4',[\n {q:'Monthly pay bills may be signed not earlier than how many days before the last working day?', opts:['Three days','Five days','Seven days','Two days'], a:1, fb:'Rule 64: signed not earlier than 5 days before the last working day.'},\n {q:'Salary for March is paid on \u2014', opts:['The last working day of March','The first working day of April','The 7th of April','The first day of March'], a:1, fb:'March salary is paid on the first working day of April.'},\n {q:'For a decree other than maintenance, the attachable amount of pay is \u2014', opts:['One-third of the whole salary','(X \\u2212 Y \\u2212 400) \\u00f7 3','Two-thirds of the salary','The first Rs 400'], a:1, fb:'Rule 74: first Rs 400 and 2\/3 of the remainder are exempt; attachable = (X\\u2212Y\\u2212400)\\u00f73.'},\n {q:'For a maintenance decree, the attachable portion of salary is \u2014', opts:['One-third','One-half','Two-thirds','The whole'], a:0, fb:'A maintenance decree allows one-third of salary to be attached.'},\n {q:'A first-time entry of a name in a pay bill is supported by \u2014', opts:['An increment certificate','A Last Pay Certificate (GAR 2)','An absentee statement','A medical bill'], a:1, fb:'Rule 80: the Last Pay Certificate in Form GAR 2.'},\n {q:'Undisbursed pay may be retained for a maximum of \u2014', opts:['One month','Two months','Three months','Six months'], a:2, fb:'Rule 92: retained at most three months; never lodged in a deposit account.'},\n {q:'Pay and allowances for the day of death of a servant \u2014', opts:['Cannot be drawn','May be drawn; the hour of death is irrelevant','Are halved','Need a court order'], a:1, fb:'Rule 94: drawable for the day of death; \"day\" runs midnight to midnight.'},\n {q:'Arrears of a deceased servant need an indemnity bond (GAR 26) when the gross claim exceeds \u2014', opts:['Rs 5,000','Rs 10,000','Rs 25,000','Rs 1,000'], a:1, fb:'Rule 95: bond GAR 26 when gross claim exceeds Rs 10,000; anticipatory payment up to Rs 10,000.'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 5 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage5','quizScore5','quizNext5',[\n {q:'How many types of contingent charges does Rule 98 recognise?', opts:['Three','Four','Five','Six'], a:2, fb:'Five: contract, scale-regulated, special, countersigned and fully vouched.'},\n {q:'Contingent claims up to what amount may be disbursed from the imprest?', opts:['Rs 500','Rs 1,000','Rs 2,000','Rs 5,000'], a:2, fb:'Rule 99: claims up to Rs 2,000 may be met from the imprest.'},\n {q:'Drawing money in anticipation of demand or to prevent the lapse of a grant is \u2014', opts:['Permitted with sanction','Forbidden','Allowed up to Rs 2,000','Allowed for contract contingencies'], a:1, fb:'Rule 100: money is drawn only for immediate disbursement; anticipatory\/lapse-avoiding drawal is forbidden.'},\n {q:'The standard of care expected of the drawing officer is that of \u2014', opts:['An auditor','A person of ordinary prudence over his own money','A controlling officer','A chartered accountant'], a:1, fb:'Rule 107: the same vigilance as a person of ordinary prudence over his own money.'},\n {q:'Sub-vouchers must not be destroyed for \u2014', opts:['One year','Two years','Three years','Five years'], a:2, fb:'Rule 109: retained for three years.'},\n {q:'A \"Not for payment\" detailed contingent bill is in which form?', opts:['GAR 29','GAR 30','GAR 31','GAR 32'], a:2, fb:'GAR 31 (abstract bill is GAR 30; countersignature-before-payment is GAR 32).'},\n {q:'Sub-vouchers for items above what amount each are sent by the countersigning officer to the Accounts Officer?', opts:['Rs 50','Rs 200','Rs 500','Rs 1,000'], a:1, fb:'Rule 120: items above Rs 200 each go to the Accounts Officer (> Rs 50 \\u2192 controlling officer).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 6 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage6','quizScore6','quizNext6',[\n {q:'As a general rule, payment for stores is made \u2014', opts:['On placing the order','Before delivery to secure supply','Only after stores are received and surveyed','In two equal instalments'], a:2, fb:'Rule 126: not until stores are received and surveyed; advance payment is exceptional.'},\n {q:'Purchases through which agency follow Rule 127?', opts:['India Supply Mission','DGS&D','RBI','CBDT'], a:1, fb:'Rule 127 covers DGS&D purchases; Missions in London\/Washington are Rule 128.'},\n {q:'A contractor may be paid only for \u2014', opts:['Work tendered','Work actually done or supplies actually received','Mobilisation','Estimated quantities'], a:1, fb:'Rule 137: payment only for work done or supplies received; advances recovered before final payment.'},\n {q:'A refund of revenue may be paid in cash up to what amount per case?', opts:['Rs 50','Rs 100','Rs 500','Rs 1,000'], a:1, fb:'Rules 139\\u2013140: cash up to Rs 100 each; a refund is never lodged in a deposit account.'},\n {q:'A refund of revenue bill is in which form?', opts:['GAR 30','GAR 33','GAR 34','GAR 31'], a:1, fb:'GAR 33 (Rule 142); the refund order is valid three months (Rule 145).'},\n {q:'Grants-in-aid and Government investment are drawn in which form?', opts:['GAR 35','GAR 34','GAR 33','GAR 29'], a:1, fb:'GAR 34 (scholarships\/stipends use GAR 35).'},\n {q:'A discretionary-grant account must be rendered to the Accounts Officer at the latest by \u2014', opts:['30 June','31 March each year','31 December','The last working day of each month only'], a:1, fb:'Rule 153: rendered monthly and in any case up to 31 March each year.'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 7 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage7','quizScore7','quizNext7',[\n {q:'On repayment of a loan, interest is \u2014', opts:['Merged with principal','Specified separately from principal','Waived','Credited to the Public Account'], a:1, fb:'Rule 160: interest is separately specified from principal (Appendix III procedure).'},\n {q:'Long-term personal advances are drawn on which form?', opts:['GAR 36','GAR 37','GAR 34','GAR 42'], a:0, fb:'Long-term on GAR 36; short-term on GAR 37 (schedules GAR 38\/39).'},\n {q:'Treasury Bills are paid \u2014', opts:['On demand at any branch','Only on maturity at the issuing office','After three months','On the third working day'], a:1, fb:'Rule 168: Treasury Bills are paid only on maturity at the issuing bank office.'},\n {q:'PF advances\/withdrawals are drawn on which form?', opts:['GAR 41','GAR 42','GAR 40','GAR 34'], a:1, fb:'GAR 42; where the amount exceeds Rs 250 payment may be by Account Payee cheque.'},\n {q:'A PF advance\/withdrawal exceeding what amount may be paid by Account Payee cheque even to a non-gazetted subscriber?', opts:['Rs 100','Rs 250','Rs 500','Rs 1,000'], a:1, fb:'Rule 175: where the amount exceeds Rs 250.'},\n {q:'For PF final payment, the preclosing statement of account is issued at least \u2014', opts:['One year in advance','10 weeks in advance','One month in advance','Six weeks in advance'], a:1, fb:'Rule 176: the preclosing statement is issued at least 10 weeks in advance (apply 1 year ahead; bill 1 month ahead).'},\n {q:'The GPF\/CPF subscription schedule attached to the pay bill is \u2014', opts:['GAR 40','GAR 41','GAR 38','GAR 39'], a:1, fb:'GAR 41 (POIF premia schedule is GAR 40).'}\n]);\n\n\/* \u2500\u2500\u2500\u2500\u2500 Chapter 8 \u2500\u2500\u2500\u2500\u2500 *\/\nbuildQuiz('quizStage8','quizScore8','quizNext8',[\n {q:'Deposits are classified under which sector of the Public Account?', opts:['Sector J','Sector K \u2014 Deposits and Advances','Sector L','Sector F'], a:1, fb:'Rule 182: under Sector K (\"Deposits and Advances\").'},\n {q:'Which of these may be treated as a deposit?', opts:['Pay withheld for an absent payee','A fine pending appeal','Compensation fines due to an injured party','A refund pending demand'], a:2, fb:'Rule 184: compensation fines due to an injured party may be kept in deposit; the others are prohibited.'},\n {q:'Net sale proceeds of unclaimed impounded cattle may be kept in deposit for \u2014', opts:['One month','Three months','Six months','One year'], a:1, fb:'Rule 184(4): three months, then credited to the proper account if unclaimed.'},\n {q:'A deposit refund uses which application-cum-bill form?', opts:['GAR 33','GAR 43','GAR 46','GAR 42'], a:1, fb:'Rule 186: Form GAR 43 (lapsed-deposit repayment uses GAR 46).'},\n {q:'A deposit exceeding Rs 25 lapses to the Consolidated Fund when unclaimed for \u2014', opts:['One whole account year','More than three complete account years','Six months','Five account years'], a:1, fb:'Rule 189: > Rs 25 lapses after more than three complete account years (\\u2264 Rs 25 after one year).'},\n {q:'A core safeguard of a Personal Deposit Account is that \u2014', opts:['It bears interest','No withdrawal may result in a minus balance','Only the bank may withdraw','It lapses every March'], a:1, fb:'Rule 191\/194: the bank ensures no withdrawal exceeds the balance (no minus balance).'},\n {q:'Which PDA types do NOT lapse to Government?', opts:['Types (a) and (e)','Types (b) and (c)','Type (d) only','All types'], a:0, fb:'Rule 192: balances in types (a) and (e) do not lapse.'},\n {q:'A general Bond of Indemnity executed by scheduled banks is in which form?', opts:['GAR 12','GAR 26','GAR 47','GAR 43'], a:2, fb:'Rule 86(3): the general bank indemnity bond is Form GAR 47.'}\n]);\n<\/script>\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Central Government Account (Receipts & Payments) Rules, 1983 \u2014 Study Notes Study Notes · CGA · M\/o Finance (Dept. of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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