The Central Government through the Ministry of Finance (on the advice of the CAG) issues subsidiary instructions for opening new heads of accounts or modifying existing ones. Individual ministries or departments cannot create new account heads on their own.
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.