No. The rule explicitly states that actual cash transactions taking place after 31st March cannot be treated as pertaining to the previous financial year. The payment made in April belongs to the new year. The accrual (amount due) is not what matters — only the cash transaction date determines the year.
Source: GAR Rule 20
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.