These departments have large, complex, and often commercial operations that differ fundamentally from civil government service delivery. They maintain their own specialized accounts (Railway Fund, Postal Account, Defence Account) and their financial complexity requires accounting forms tailored to their specific business models. A one-size-fits-all approach from GAR would be impractical.
Source: GAR Rule 6
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.