Rule 34 — GAR

34. Classification and accounting of transactions relating to Scheduled Areas Receipts and expenditure pertaining to Scheduled Areas in a State vide clause I of Article 244 of the Constitution shall be accounted for under the same major and minor heads under which corresponding receipts and expenditure pertaining to other areas of the State are accounted for, but the receipts and expenditure of the former kind may be shown in the accounts separately from the later if Government so desires.