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Civil Accounts Manual
205 rules • Controller General of Accounts • 2024
Manual issued by the Controller General of Accounts (CGA) for departmentalized accounting — covers PAO procedures, bill processing, receipt accounting, loan management, provident fund, pension, and reconciliation.
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Para 1.1.2This amendment updates several sections of the Civil Accounts Manual. It removes the Chandigarh UT Administration from a specific list, adds a new category...Para 1.2This section explains how the departmentalized accounting system works in the Government of India. The Secretary of each Ministry acts as the Chief Account...Para 1.3This section describes the roles and responsibilities of Pr.CCAs/CCAs/CAs as heads of the accounting organization in their Ministries. They supervise the e...Para 1.4PFMS (Public Financial Management System) is the Government of India's integrated web-based platform for all financial management functions — sanction prep...Para 7.20.5This paragraph records official amendments (corrigenda) to the CAM text for NPS-related provisions. Specifically, in Para 7.20.5(a), the word 'credited' wa...
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Para 2.10The PAO must ensure that all transactions are classified strictly according to the List of Major and Minor Heads of Account, as updated from time to time, ...Para 2.12Reserve Funds are created when the Government decides to make certain grants non-lapsing by parking them in a fund, even though this goes against standard ...Para 2.12.1This paragraph details the specific accounting method for Reserve Funds. Grants from outside agencies that do not retain control over spending are first cr...Para 2.13When India receives materials, equipment, or other commodities as foreign aid without any cash actually flowing in or out, the value must still be recorded...Para 2.14The PAO's primary duty in checking expenditure classification is to ensure that spending is recorded under the correct grant and sub-head where the budget ...Para 2.16.6Travelling Allowance (TA) bills for central government servants must comply with the CCS (Travelling Allowance) Rules. The PAO checks that approved tour pr...Para 2.16.19When Ministries or Departments procure goods and services, procurement through the Government e-Marketplace (GeM) is mandatory if the items are available o...Para 2.16.22When checking contracts, agreements, tenders, and contractor bills, the PAO must exercise detailed scrutiny beyond the general checks. This includes verify...Para 2.16.20For pension and retirement bills, the Head of Office must send pension papers along with a complete service book to the PAO at least four months before the...Para 2.16.18This appendix provides an illustrative format for the register and broadsheet that PAOs must maintain to track advances given to government employees for h...Para 2.16.17When processing bills for loans and advances to public sector undertakings, autonomous bodies, and government employees, the PAO must carefully examine the...Para 2.16.24This paragraph deals with the procedure for processing refunds of revenue. When the Government needs to refund money that was collected as revenue (taxes, ...Para 2.16.10Countersigned contingencies involve a two-stage process: the DDO first draws money on an abstract bill, and then submits a detailed monthly bill that is co...Para 2.16.1Before processing establishment pay bills, the PAO must conduct several essential checks. These include verifying that the DDO has signed the bill and that...Para 2.16.16Scholarship and stipend bills that are considered important (due to their value, governing conditions, or other considerations) are checked by numbers rath...Para 2.16.8Medical reimbursement claims must be checked against the Central Services (Medical Attendance) Rules. The bill must be in the prescribed Form RPR-23, suppo...Para 2.16.11Fully-vouched contingencies are paid on detailed bills accompanied by all supporting vouchers, unlike countersigned contingencies where an abstract bill is...Para 2.16.9Contingent expenditure (office expenses, supplies, maintenance, etc.) is classified into five categories based on the degree of control and the nature of s...Para 2.16.3Since 1976, the distinction between gazetted and non-gazetted staff for pay fixation purposes has been abolished. Heads of Offices are now responsible for ...Para 2.18Sub-vouchers attached to contingent bills must be carefully handled to prevent fraud or misuse. Drawing officers and controlling officers should not cancel...Para 2.19.3The figures of e-payment advices and cheques issued during a month must be reconciled with the amounts booked under Major Head 8670 (Cheques and Bills) in ...Para 2.19At the end of each day, the PAO must verify that cheques are serially numbered in the register, that all PFMS processes for cheque issuance are complete, a...Para 2.2This paragraph lists the essential checks that the PAO must perform on establishment pay bills before passing them for payment. These include verifying tha...Para 2.3.6After the e-sanction is digitally signed by the Sanction Checker (SnC), the e-claim automatically flows to the DDO in PFMS for e-bill generation. The DDO v...Para 2.3.7When an e-bill reaches the PAO through PFMS, a token is auto-generated and bills are processed in First-In-First-Out (FIFO) order. The PAO has access to th...Para 2.3.10The Document Management System (DMS) integrated into the PFMS e-bill system stores all electronic documents — bills, invoices, sanction orders, vouchers, p...Para 2.3.5The e-sanction process in PFMS works through two roles: the Sanction Maker (SnM) who scrutinizes the claim and prepares the sanction, and the Sanction Chec...Para 2.3.9This paragraph outlines miscellaneous procedures for various PFMS stakeholders. When an employee transfers, the DDO must attach PFMS payment details with t...Para 2.3.8This paragraph covers miscellaneous procedures for payments processed through PFMS. Once a voucher is generated for an e-bill, the e-claim is stamped with ...Para 2.35This para covers three important procedures: refund of revenue, post-check of bills paid by Cheque Drawing DDOs, and the Merged DDO Scheme. For revenue ref...Para 2.4This para lays out the detailed checks a PAO must perform on pay and establishment bills. It covers verifying certificates for unnamed establishments, scru...Para 2.6This para covers the budgetary framework and the PAO's responsibility to check every payment against available budget. Articles 112-116 of the Constitution...Para 2.7When a bill would cause expenditure to exceed the budget allotment, the PAO must refuse payment and inform the authority controlling the grant so they can ...Para 2.8This para covers how PAOs scrutinize budget allotment orders, re-appropriation orders, and expenditure sanctions. For allotment and re-appropriation, PAOs ...
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Para 3.1.5This para covers the delegation of cheque-drawing powers to DDOs and what payments they can make. To get cheque-drawing powers, a Ministry/Department must ...Para 3.2(1)This para prescribes safeguards for cheque issuance by Cheque Drawing DDOs. All cheques drawn by CDDOs must be crossed (meaning they can only be deposited ...Para 3.3This para establishes the payment procedures for government transactions. All payments above Rs 5,000 to suppliers, vendors, grantees, loanees, autonomous ...Para 3.4This para prescribes how CDDOs reconcile their payments with bank records and submit accounts to the PAO. The bank sends a daily scroll (statement of trans...Para 3.5This para sets out strict rules for the custody and handling of cheque books by CDDOs. Cheque books are supplied by the PAO, and CDDOs must count the forms...Para 3.7This para explains how the PAO handles payment scrolls received from CDDOs. For electronic payments made through PFMS, the e-scroll arrives automatically o...Para 3.9This para covers cheque corrections, validity, and Inter-Governmental Adjustment (IGA) advices. No correction or alteration is allowed on any cheque - if a...Para 5.2.5This para deals with time-barred and cancelled cheques issued by CDDOs. A cheque that has expired (past its 3-month validity) cannot be revalidated under a...
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Para 3.10This para prohibits negative booking under budgetary expenditure heads. Progressive expenditure under any expenditure head must never be shown as negative,...Para 5.11This para requires the PAO to maintain a ledger of balances for debt, deposit, suspense, and remittance heads and reconcile them monthly with the accounts....Para 5.12This para explains how the Government Account is computed at the close of each financial year. Certain categories of heads - revenue, capital, loans, grant...Para 5.15This para deals with Proforma Corrections - adjustments to balances of earlier years that do not fall under the regular Rule 38 of Government Accounting Ru...Para 5.15.2This para covers Prior Period Adjustments, which are a special category of Proforma Corrections. Unlike regular proforma corrections, these adjustments are...Para 5.5This para explains how government receipts are compiled in the PFMS system. There are two types: Manual receipt challans (cheque or demand draft deposited ...Para 5.6Transfer Entries are used to move an accounting item from one head of account to another, prepared in Form CAM 34. Each transfer entry must have only one m...Para 5.7This para covers the preparation of the Departmental Classified Abstract, which is a summary report of all expenditure and receipts classified by accountin...Para 5.9.5This para lists the specific checks the Principal Accounts Office must perform on monthly accounts before submission to the CGA. Key checks include: ensuri...Para 5.9This para prescribes how PAOs compile and submit monthly accounts to the Principal Accounts Office. Each PAO must compile accounts that incorporate both th...
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Para 4.1This para introduces the banking arrangements for departmentalized accounting. Each Ministry/Department's receipts and payments are handled by banks nomina...Para 4.2.3This para defines three categories of government cheques. Category 'A' (Negotiable) cheques are for personal claims to gazetted officers, contractors, supp...Para 4.2This para defines what a 'payment advice' means in government accounting. A payment advice is an instruction to the RBI or accredited bank to directly cred...Para 4.2.4This para governs when PAOs can use bank drafts for outstation payments. Bank drafts are permissible in three cases: (1) when required by law or contractua...Para 4.3This para addresses the procedure for issuing a fresh cheque when an original cheque has been lost. When a payee reports that a government cheque has been ...Para 4.5This para details the agency commission that RBI pays to banks for handling government transactions, and the procedure for levying penal interest on banks ...Para 4.6.8This para covers how banks pay penal interest claims and how disputes are resolved. Banks must pay penal interest within 3 months of receiving the claim fr...Para 4.6.10This para establishes the rules for waiving penal interest on accredited banks and the grounds for appeal. The penal interest itself cannot be waived - onl...
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Para 6.10This para covers the annual closing of GPF (General Provident Fund) accounts. At the end of each financial year (March Supplementary accounts), the PAO mus...Para 6.11This para requires maintenance of a Register of Missing Credits/Debits (Form CAM-50) for provident fund accounts. The AAO must review all GPF ledger folios...Para 6.2This para outlines key operational responsibilities for GPF account management. PAOs must track all GPF accounts that lack nominations and follow up with H...Para 6.3This para covers GPF subscriptions and advances. For subscriptions, the PAO must verify that the amount is within the prescribed minimum and maximum limits...Para 6.5This para covers withdrawals from GPF under Rule 15 of GPF (CS) Rules. Unlike advances (which are repaid), withdrawals are non-refundable amounts taken fro...Para 6.6This para governs the transfer of GPF balances when a government servant moves from one PAO to another, whether within the same Ministry or to a different ...Para 6.7This para prescribes how GPF accounts are maintained in the ledger. Subscriber accounts are kept in Ledger Folio Form CAM-47, both manually and electronica...Para 6.8This para governs the General Index Register (Form CAM-44) for GPF accounts, which serves as the master record of all GPF subscribers. In the manual system...
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Para 7.11.2This paragraph covers the accounting of pensions paid through treasury counters. For PPOs issued before 1st January 1990, existing pensioners can continue ...Para 7.11This para covers the accounting of pension payments to Central Civil Pensioners and Central Freedom Fighters under the Swatantrata Sainik Samman Yojana (SS...Para 7.11.1This paragraph says that pensions paid to retired High Court judges through authorized banks follow the same accounting procedure that applies to regular C...Para 7.12.2Under Article 290 of the Constitution, pensions to retired High Court judges are ultimately paid by the respective State Governments, not the Central Gover...Para 7.13This paragraph lays out how pensions are paid to retirees living in Nepal. Defence pensions are paid by the Military Attache of the Indian Embassy in Kathm...Para 7.14This paragraph addresses the payment of pension to Central Civil pensioners residing in Sikkim. It establishes that a specific procedure exists for disburs...Para 7.16The Compassionate Fund of the Government of India provides financial assistance in two forms: lump-sum payments and recurring quarterly payments. For a lum...Para 7.17This paragraph governs two types of audit over pension payments made by authorized banks. First, the CAG of India (or any Government-appointed person) has ...Para 7.19This paragraph covers how pension is paid to Non-Resident Indian (NRI) pensioners. The authorized bank credits pension to a Non-Resident Ordinary (NRO) acc...Para 7.20This paragraph covers the National Pension System (NPS) — the defined contribution pension scheme for Central Government employees who joined on or after 1...Para 7.2This paragraph lists which pension rules apply to different categories of pensioners — from former Presidents and Vice Presidents (governed by the Presiden...Para 7.4.1This paragraph details the duties of the Head of Department and Head of Office in the pension process. The Head of Department must prepare a monthly list o...Para 7.4.2This paragraph outlines the role of the Pay and Accounts Officer (PAO) in the pension process. Upon receiving pension papers from the Head of Office, the P...Para 7.4.4This paragraph defines the role of pension-disbursing banks in the pension process. Banks must consume the e-PPO (both PDF and XML formats) sent by CPAO to...Para 7.4.3This paragraph describes the role of CPAO (Central Pension Accounting Office) in the pension process. CPAO provides the facility for generating PPO numbers...Para 7.4This paragraph introduces the procedure for determining and authorizing the amounts of Central Civil pension and gratuity. It assigns clear roles to the He...Para 7.5.2This paragraph clarifies that only future monthly pension payments are authorized through the banking channel by transmitting PPOs to CPAO. If a pensioner ...Para 7.5This paragraph describes the three channels through which pension can be disbursed: Central Pension Processing Centres (CPPCs) of authorized banks, PAOs, a...Para 7.6.3This paragraph establishes that switching pension payment from a bank to a treasury, from a PAO to a treasury, or from one treasury to another is prohibite...Para 7.7.1This paragraph details the procedure for applying to switch the pension disbursing source. The pensioner submits a duplicate application in the prescribed ...Para 7.7This paragraph introduces the procedure for switching the pension payment channel. A pensioner can switch from a Treasury Office to an authorized bank, or ...Para 7.7.4This paragraph covers the procedure for transferring pension payment from one CPPC (bank) to another CPPC. The pensioner submits an application to the Pens...Para 7.8This paragraph explains commutation of pension — the process by which a pensioner gives up a portion (up to 40%) of monthly pension to receive a lump-sum p...Para 7.9This paragraph explains how the financial liability for pension is allocated when a government servant has served under multiple departments. The general r...
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Para 8.10This paragraph covers how supplies made by the Medical Stores Depots of the Ministry of Health and Family Welfare to State and Union Territory governments ...Para 8.12.1This paragraph specifies when the normal settlement procedure through RBI CAS Nagpur cannot be completed by the deadline (10th April or the RBI-specified d...Para 8.14This paragraph governs the settlement of financial transactions between the Central Government and State Governments. Claims up to Rs. 1,000 per case for s...Para 8.15This paragraph covers the procedure for Central Government payments of loans, grants-in-aid, and States' share of taxes (Income Tax, IGST, etc.) to State G...Para 8.16This paragraph describes the arrangements for crediting income tax deducted at source (TDS) from the salary and other bills of State Governments to the Cen...Para 8.16.1This paragraph extends the TDS settlement procedure to cover income tax deducted at source from State Government securities — whether deducted at treasurie...Para 8.17This paragraph lays out the special procedure for reimbursing State and UT Governments for maintenance and repair of National Highways, which they carry ou...Para 8.18This paragraph covers the procedure for Central Government payments of loans and grants to Union Territory Governments that have their own legislatures (su...Para 8.19This paragraph addresses a unique situation where UT Administrations (without legislature) need to draw funds against the Demand for Grants (DG) of Central...Para 8.3This paragraph explains how outward claims received from other PAOs are adjusted through cash settlement. These claims arise when one department initially ...Para 8.4This paragraph addresses the special urgency of settling inter-departmental transactions that arise in the month of March, which is the last month of the f...Para 8.4.1This paragraph addresses what happens when March transaction debits arrive at a PAO after 31st March but before the March Supplementary accounts are closed...Para 8.4.2This paragraph extends the March settlement procedure to non-civil ministries (Railways, Defence, Posts, Telecommunications). Since claims from these depar...Para 8.6This paragraph covers the procedure for recovering the cost of work done by CPWD (Central Public Works Department) and other departments operating on the P...Para 8.9This paragraph describes how customs duty on imported goods is settled between government departments. Instead of internal book transfers, the importing de...
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Para 9.10This paragraph covers the handling of pension, leave salary, and other service-related costs when Central Government officials are deputed to State Governm...Para 9.3When a government employee is on foreign service (deputed to an autonomous body or organization outside government), the foreign employer must maintain the...Para 9.4A specific Pay and Accounts Officer (PAO) is designated to handle all payment and accounting matters for government employees on foreign service or deputat...Para 9.5.3Under the Merged DDO Scheme, when government servants go on foreign service, the existing procedure for accounting GPF subscriptions, long-term advances, a...Para 9.6This para specifies the correct accounting heads for crediting leave salary and pension contributions from foreign service. When recovered together, contri...Para 9.9Since 1 January 1978, the government has abolished the practice of adjusting and allocating leave salary and pension contributions between different depart...
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Para 10.10When the Government guarantees loans taken by Public Sector Undertakings or other entities, these create contingent liabilities that must be carefully trac...Para 10.11When the Government invests in Public Sector Undertakings or statutory corporations, the PAO must verify that the Government has actually received shares a...Para 10.12A permanent advance (imprest) is a cash advance given to officers who need to meet day-to-day contingent and emergent expenditure. The amount should not ex...Para 10.13The Treasury Single Account (TSA) system ensures government funds reach Autonomous Bodies and Implementing Agencies only when they actually need the money ...Para 10.14This section covers the Central Nodal Agency (CNA) system for Central Sector Schemes and the Single Nodal Agency (SNA) system for Centrally Sponsored Schem...Para 10.3.2This section prescribes the procedure for borrowers (PSUs, statutory bodies, institutions, private concerns, etc.) to repay their government loans and inte...Para 10.4This is a brief referencing paragraph that directs the reader to Chapters 8 (Paras 8.15.2, 8.15.7, and 8.18.2) for the procedures on how State Governments ...Para 10.5This section covers the registers and records PAOs must maintain for government loans, grants-in-aid, and long-term advances to government servants. Loan s...Para 10.8Short-term advances to government servants (recoverable in less than 60 installments) such as tour advance, transfer TA, and LTC advance are the responsibi...Para 10.8.7This section explains the process for reconciling short-term advance balances between PAOs and DDOs. Payment of short-term advances need not be noted in th...Para 10.8.2After verifying monthly abstracts of short-term advances throughout the year, each PAO sends a report to the Principal Accounts Office showing the differen...Para 10.9Grants-in-aid can only be given to persons or entities with a distinct legal entity — not from one government department to another. The conditions for san...
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Para 11.2Under the departmentalized accounting system, the Secretary of each Ministry acts as the Chief Accounting Authority and must personally approve and sign th...Para 11.3.3This appendix prescribes the format for the Statement of Funds Re-appropriated To and From Different Sub-Heads, which accompanies the Appropriation Account...Para 11.3.4This appendix provides the format for the Statement of Reconciliation, which ensures that the figures in the Head-wise Appropriation Accounts match the Sta...Para 11.5.1This section lays down the thresholds for when variations between budget provision and actual expenditure must be explained in the Head-wise Appropriation ...Para 11.6If corrections are needed in the Head-wise Appropriation Accounts after they have been submitted to Audit and CGA — whether due to reconciliation of expend...Para 11.7The CGA's office condenses the audited Head-wise Appropriation Accounts of all grants into a format suitable for printing and presentation to Parliament, f...Para 11.8Stage IV is the final version of the Head-wise Appropriation Accounts, incorporating any corrections arising from the condensation process. After CGA notif...
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Para 12.2The Finance Accounts of the Union Government is a comprehensive financial statement in two parts. Part I has summarized statements covering Revenue, Capita...Para 12.4.4Statement No. 4 of the Finance Accounts (IGAS-1) discloses all guarantees given by the Union Government, which constitute contingent liabilities. It covers...Para 12.5Part II of the Finance Accounts contains detailed accounts in two sections. Section A (Statements 6-12) covers revenue and capital receipts and expenditure...Para 12.7After the Finance Accounts and all its 17 statements are prepared, the Controller General of Accounts records a certificate on the accounts. This is then c...Para 12.8After obtaining the President's approval, copies of the Finance Accounts are supplied to the Budget Division and Parliament Secretariat for presentation to...
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Para 14.2.12IGST collected on inter-state supplies must be apportioned between Centre and States based on the destination of supply and input tax credit cross-utilizat...Para 14.2.13GST refunds occur for various reasons — exports, zero-rated supplies, inverted duty structure, deemed exports, and purchases by diplomatic entities. For ex...Para 14.2.10This section explains how GST payments are processed and accounted for through the ARPIT (Accounting and Reconciliation Portal of Indirect Taxes) system. G...Para 14.2.4Taxpayers can deposit GST through five modes: internet banking via authorized banks, credit/debit cards through authorized banks, NEFT/RTGS from any bank, ...Para 14.2GST (Goods and Services Tax), rolled out on 1 July 2017, is a single tax on the entire supply chain from manufacturer to consumer. It has three components:...Para 14.3.6This section details how payment data flows between stakeholders in the Central Excise and Service Tax system. ACES-GST sends challan details to ICEGATE in...Para 14.3.5This section describes the step-by-step process for paying Central Excise and Service Tax on the new ICEGATE platform (operational from 01.07.2019). The ta...Para 14.3.4The Central Excise and Service Tax payment system involves five key stakeholders that are electronically integrated: CBIC's ACES-GST system (tax filing), I...Para 14.3.7Central Excise and Service Tax collections are accounted for at the challan level using minor head details. Although banks receive only Major Head informat...Para 14.3.9In the electronic system for Central Excise and Service Tax, discrepancies between bank-reported amounts and RBI-reported amounts generate Memoranda of Err...Para 14.4.7When importers or exporters pay more customs duty than actually owed, they can claim a refund under Section 27 of the Customs Act, 1962. The application mu...Para 14.4.3Section 51A of the Customs Act 1962 introduced an Electronic Cash Ledger (ECL) in the Indian Customs EDI System (ICES), allowing importers and exporters to...Para 14.5.1The Government provides export incentives through scrips under schemes like RoDTEP, RoSCTL, and SEIS. From FY 2021-22, these scrips follow a budgetary rout...Para 14.6Special Economic Zones (SEZs) are duty-free enclaves within India treated as foreign territory for trade purposes. Businesses in SEZs enjoy benefits like d...
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Para 14.24This section lists the various CAM forms and registers, indicating which are maintained manually, electronically, or both, and whether they are relevant in...Para 19.10Under the departmentalized accounting system, Public Works and Forest transactions use the minor head '102 - Public Works Remittance' under Major Head 8782...Para 19.12.11Defalcations and losses of public money or property must be reported simultaneously to the PAO and Statutory Audit. The PAO examines whether the loss was d...Para 19.12.8After sending out bill return memos for the month, the PAO must total up the money column in the Objection Book and calculate the outstanding balance of un...Para 19.12Pay and Accounts Officers must raise objections promptly when transactions lack proper authorization, recoveries are due, or irregularities are found durin...Para 19.15When the Government of India procures equipment or stores from foreign suppliers on a deferred payment (credit) basis, the full value of those goods must b...Para 19.16This paragraph prescribes how long various accounting records maintained by departmentalized PAOs must be preserved, whether in physical or electronic form...Para 19.17When accounting records are closed and ready for long-term storage, they must be properly bound with the proposed year of destruction clearly marked on the...Para 19.18Certain routine powers are delegated to Assistant Accounts Officers (AAOs) in the departmentalized accounting organization to speed up day-to-day work with...Para 19.2Under the departmentalized accounting system, the PAO is generally responsible for maintaining detailed deposit accounts, except where departmental officer...Para 19.3When departmental officers (not the PAO) maintain detailed deposit accounts, they must submit a list of deposits that are due to lapse to the Government to...Para 19.5When Ministries or Departments are reorganized and items of work are transferred from one Ministry to another, special budgetary and accounting arrangement...Para 19.7A Personal Deposit (PD) Account is a special account that a Central Ministry or Department can open in the Public Account section of government accounts, w...Para 19.8When the Special Police Establishment (CBI) needs original accounting documents held by a departmentalized accounts organization for investigation, a speci...Para 19.8.1This paragraph extends the document release procedure to Departmental Enquiry Officers and also covers the accounting treatment for proforma accounts of de...
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Para 15.11Each authorized bank (including RBI as an agency bank) is mapped to a specific Zonal Accounts Office (ZAO) in the PRAKALP system for accounting, reconcilia...Para 15.12.6The office of the Principal Chief Controller of Accounts (Pr. CCA), CBDT is the central hub for monitoring and reconciling all direct tax collections. It r...Para 15.13When a taxpayer's total tax paid (TDS, advance tax, etc.) exceeds their actual tax liability, they are entitled to an income tax refund. The refund process...Para 15.14Direct taxes are accounted under specific Major Heads prescribed in the LMMHA, such as 0020 (Corporation Tax), 0021 (Income Tax), 0034 (Securities Transact...Para 15.15The Pr. CCA, CBDT carries out three-way reconciliation to ensure that (1) the tax actually paid by taxpayers, (2) the tax credit given by TIN 2.0, and (3) ...Para 15.16Since the Income Tax Act does not require taxpayers to separately declare surcharge amounts in challans, there is a gap between the actual surcharge collec...Para 15.18.1These are the prescribed formats (Appendices 15.5 through 15.8) for the monthly put-through statements that RBI CAS Nagpur sends to the Pr. CCA, CBDT. Each...Para 15.18Every month, RBI CAS Nagpur sends five computerized put-through statements to the Pr. CCA, CBDT. These statements provide bank-wise, tax-wise, and head-of-...Para 15.19Personal Deposit (PD) Accounts are special bank accounts maintained for depositing money seized from persons suspected of tax evasion. The seized tax amoun...Para 15.20Special procedures apply to accounting for March transactions to ensure all collections made before March 31 are booked in the same financial year, even if...Para 15.4.2Direct tax payments can be made through five modes: (1) Internet banking of authorized banks, (2) Over-the-counter (OTC) payment at any branch of an author...Para 15.5After a successful direct tax payment, the authorized bank generates a unique 18-character Challan Identification Number (CIN) consisting of the 14-digit C...Para 15.7For Over-the-Counter (OTC) direct tax payments, the taxpayer generates a challan on the TIN 2.0 portal, selects OTC mode with the preferred authorized bank...Para 15.8Direct taxes can be paid via NEFT/RTGS through any bank in the RBI clearing system — not just authorized banks. In this mode, RBI itself acts as both the a...
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Para 16.2Non-Tax Revenue (NTR) receipts collected online through Bharatkosh (credit/debit cards, net banking, UPI) are accounted similarly to physical receipts. Ele...Para 16.3Physical NTR receipts (cash, cheques, demand drafts) are recorded in the Register of Valuables (CAM-16) immediately on receipt and sent to the bank the nex...
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Para 17.10Internal Audit (IA) of important government offices should be conducted every year, and all offices must be audited at least once in three years. The frequ...Para 17.12.1This appendix prescribes the format for the register used to track settlement of audit objections from statutory audit and CGA inspection team test audit n...Para 17.12The IA Wing must maintain a register (APPENDIX 17.3) to track settlement of audit objections from statutory audit and CGA inspection team test audit notes,...Para 17.2Internal Audit covers all offices under a Ministry/Department — from the Principal Accounts Office and PAOs down to DDO offices, including Indian Missions ...Para 17.4Internal Audit is conducted primarily through on-the-spot inspection of accounts records at field offices, supplemented by review of physical verification ...Para 17.6Internal Audit parties must exercise comprehensive checks during office inspections. For PAOs, these cover accounts records maintenance, pre-check and acco...Para 17.7Internal Audit must conduct mandatory checks on the department's revenue collection and accounting processes. The IA party verifies that demands are raised...Para 17.8The IA Wing chalks out inspection programmes with the CAE's approval and sends timely intimation to all offices to be inspected. Before the actual audit vi...Para 17.9.2This appendix prescribes the format of the register that PAOs must maintain to track paid vouchers furnished to Internal Audit parties. The register captur...
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Para 18.2Government budgeting is a continuous cycle, not a one-time exercise. It starts with Budget Estimates (BE) based on past expenditure patterns and anticipate...Para 18.3.5Under FRBM Rules, specific fiscal transparency disclosures must be included in the Receipt Budget: Guarantees given by Government, Tax Revenues raised but ...Para 18.3.9Re-appropriation allows transferring funds from one budget line to another within the same grant, sanctioned by the competent authority before the year end...Para 18.3.10After Parliament passes the Budget, grants are distributed to Ministries who communicate them to their offices. No expenditure on new services can be incur...Para 18.3.8Supplementary Demands for Grants (SDGs) are presented to Parliament under Article 115 when original budget allocations prove insufficient. There are three ...Para 18.3.11The Contingency Fund of India, established under Article 267 of the Constitution, allows the President to make advances for unforeseen expenditure before P...Para 18.3.13Regular training and capacity building is essential for budget section staff because frequent transfers create knowledge gaps. The Head of Accounting Organ...Para 18.3.1The Head of Accounting Organization (Pr. CCA/CCA/CA) plays a central role in preparing realistic Budget Estimates and Revised Estimates. They must analyze ...Para 18.3.3The Expenditure Profile is a key Budget Document laid in Parliament that contains statements on allocations across different sectors and social groups. Imp...