Rule 22 as stated in the GAR applies directly to Central and State Government accounts. Autonomous bodies and PSUs have their own accounting standards (e.g., under the Companies Act), though they are generally required to report consolidated figures in INR to their administrative ministry. The rule directly governs government departmental accounts, not corporate entities.
Source: GAR Rule 22
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.