Rule 33 — GAR

33. Classification and accounting of transactions pertaining to more than one Major Head of Account For the sake of convenience or for other special reasons, receipts on charges pertaining to more than one head of account may be booked in the first instance under one of the heads concerned, but the portion creditable or debitable to the other head or heads involved should be transferred from the former head to the latter before the accounts of the year are closed. A few instances are cited below:- (1) Where the charges for the supply of water from Irrigation canals are consolidated with the land revenue demand, the recoveries at the consolidated rates are, in the first instance, credited to the head "0029—Land Revenue" and an approximate amount calculated as the share due to Irrigation is transferred to the relevant Irrigation Revenue Head. (2) Charges for collection of Corporation Tax are accounted for under the minor head "Collection Charges—Income Tax" below the major head "2020 —Collection of Taxes on Income and Expenditure" in the first instance, the amount debitable to the minor head "Collection charges—Corporation Tax" being transferred later from the former minor head to the latter. (3) The Establishment and Tools and Plant charges of Public Works Divisions are, in the first place, booked under a single Major Head subject to final apportionment among the several

major heads concerned.