Para 3.6.14 — MSO

3.6.14 Besides verifying that the bill has been drawn in the proper form and has been duly discharged, the process of audit of pension vouchers will also extend to ascertaining that the entries in the Pension Payment Order Register tally with the payments made and that necessary documents are available to support and justify the charge in the pension bill. As in the case of other vouchers, these bills should indicate the detailed head classification. It has also to be seen that the certificates required to be furnished under the rules have been appended to the vouchers and that income tax has been deducted wherever due.

Note: See also the

Note below sl. no.

(xi) of paragraph 3.1.20 in regard to verification of deductions on account of income tax.