The State must record it under the corresponding head in its own books that mirrors the head used in Central Government sanctions. Rule 4 (read with the Annexure to Rule 4) illustrates how Central and State account heads correspond, ensuring the same transaction is consistently classified in both sets of books.
Source: GAR Rule 4
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.