Rule 63 — GAR

63. The incidence of pay, leave salaries, pension etc. charges of Government servants as well as of certain other charges and receipts between different Governments are normally governed by arrangements made by mutual agreements between different Governments and they shall form the basis of accounting of the relevant transactions. Since any modifications in such agreements could involve consequential changes in the accounting arrangements, no agreements, between two Governments governing incidence of charges and receipts shall be executed or modified without the concurrence of the Central Government. Detailed instructions for the allocation and accountal of such transactions shall be issued by the Central Government from time to time. Treasury Accounts