Drawing and Disbursing Officer

A Drawing and Disbursing Officer (DDO) is a Head of Office, or any other Gazetted officer designated by a Department of the Government, a Head of Department or an administrator, who draws bills and makes payments on behalf of the Government, under Rule 2(s) of the Central Government Account (Receipts and Payments) Rules, 2022. Every pay bill, allowance claim and salary deduction in a central government office passes through one.

The DDO sits between the sanctioning authority and the Pay and Accounts Office. A sanction says a payment is due. The DDO turns it into a bill, checks the arithmetic and the recoveries, signs it digitally on the Public Financial Management System, and sends it to the Pay and Accounts Officer, who checks it again and pays the employee’s bank account. The Controller General of Accounts recorded 827 Pay and Accounts Offices across India in its Directory of the Civil Accounts Organisation as on 1 January 2021, and each serves many DDOs.

For a central government employee the DDO is the officer who decides what arrives in the bank on the last working day of the month. The DDO applies the dearness allowance order, releases the annual increment, recovers General Provident Fund and National Pension System contributions, and deducts income tax under Section 392 of the Income-tax Act, 2025. A missing tax credit in Form 26AS is fixed by a correction statement from the DDO’s office, because the deduction is reported from there.

This article sets out the definition in the 2022 Rules and the General Financial Rules, 2017, who can be designated and by whom, cheque-drawing and non-cheque-drawing DDOs, the monthly pay bill and its forms, personal liability for money drawn, e-bills, the tax duties, and the GPF, NPS and pension work.

Definition in the Receipts and Payments Rules and the General Financial Rules

Two instruments define the Drawing and Disbursing Officer in the same words. Rule 2(s) of the Central Government Account (Receipts and Payments) Rules, 2022, notified as G.S.R. 644(E) on 20 August 2022, reads: “‘Drawing and Disbursing Officer (DDO)’ means a Head of office and also any other Gazetted officer so designated by a Department of the Government, a Head of Department or an administrator, to draw bills and make payments on behalf of the Government”. Rule 2(xii) of the General Financial Rules, 2017 repeats the definition and adds that the term “shall also include a Head of Department or an Administrator where he himself discharges such function.”

Three consequences follow from that wording.

• The Head of Office is a DDO without any separate order. Designation is needed only for a second or further DDO in the same organisation.
• A DDO must be gazetted. The gazetted and non-gazetted line is part of the definition, so a Section Officer can prepare a bill but cannot be its drawing officer unless the post is gazetted.
• The 2022 Rules do not define the Head of Office. That definition lives in Rule 2(xviii) of the General Financial Rules, 2017, which covers a Gazetted officer declared as such in the Delegation of Financial Powers Rules and any other authority declared as Head of Office by the competent authority.

Rule 2(g) of the 2022 Rules defines a bill as a statement of claims by the drawing officer, signed in ink or digitally, so the e-bill is a bill in the full legal sense. Rule 2(w) defines the Pay and Accounts Officer as the officer of the Accounting Organisation under departmentalised accounts responsible for receipts, payments including Direct Benefit Transfer, bank coordination, internal audit and accounting.

The 2022 Rules came with Subsidiary Instructions issued by the Controller General of Accounts on 26 August 2022, which Rule 2(af) makes the home of the detailed procedure. Most of what a DDO does day to day is in those Instructions, not in the 45 rules themselves, which is why this article cites paragraph numbers of the Instructions throughout.

Who designates a DDO and declares the Head of Office

A Department, an Administrator or a Head of Department declares a Gazetted officer subordinate to it as Head of Office under Rule 12(4) of the Delegation of Financial Powers Rules, 2024, and that officer becomes a DDO by force of Rule 2(s). The 2024 Rules were notified as S.O. 1543(E) dated 22 March 2024 and came into force on 1 April 2024. Rule 21(1) repealed the Delegation of Financial Powers Rules, 1978.

The proviso to Rule 12(4) allows only one Head of Office for the same office or establishment, unless the establishments are distinctly separate. Rule 3(h) of the 2024 Rules defines the Head of Office as a Gazetted officer designated as such, subordinate to Administrators and Heads of Departments.

The old Rule 14 of the 1978 Rules, which carried the Head of Office power until 31 March 2024, is shown as “Deleted” in the comparison table printed with the 2024 Rules. The power survives in Rule 12(4). Two current instruments still point at the repealed rule: Rule 3(1)(q) of the CCS (Pension) Rules, 2021 defines Head of Office by reference to Rule 14 of the 1978 Rules, and paragraph 2.1.2 of the Civil Accounts Manual, 2024 cites Rule 25 of the 1978 Rules. Neither cross-reference has been updated, so a citation of the power today should name Rule 12(4) of the 2024 Rules.

A further DDO, who is not the Head of Office, is designated by the same three authorities named in Rule 2(s): the Department, the Head of Department or the administrator. No rule prescribes a form for the order. What the Pay and Accounts Office needs before it will pass the new DDO’s first bill is the specimen signature, which paragraph 2.16.1 of the Civil Accounts Manual, 2024 makes the first item of its pay bill check, and the PFMS user identity and digital signature that paragraph 3.1.4 requires of every DDO.

Cheque-drawing and non-cheque-drawing DDOs

A Cheque Drawing and Disbursing Officer (CDDO) withdraws Government money itself from an assignment account, while a Non-Cheque Drawing and Disbursing Officer (NCDDO) presents bills to the Pay and Accounts Office and never touches the funds. Rule 13(1) of the Receipts and Payments Rules, 2022 makes the Pay and Accounts Office the default authority for withdrawal, and Rule 13(5) allows withdrawal only by a Pay and Accounts Officer or by a CDDO from an assignment account.

Rule 2(k) defines the CDDO as a DDO authorised to withdraw money for specified types of payments against an assignment issued by its Pay and Accounts Office, in an assignment account opened in a specified branch of an accredited bank. The definition extends to the Central Public Works Department, Forest Departments and other departments following the Central Public Works Account Code, and to Union territories without a legislature. The NCDDO has no definition in the 2022 Rules; the term is used in paragraph 1.4(e) of the Subsidiary Instructions and paragraph 3.3.2 of the Civil Accounts Manual, 2024.

Paragraph 3.1.1 of the Civil Accounts Manual, 2024 allows cheque-drawing powers where the DDO is not at the same station as its Pay and Accounts Office, or for a specific practical reason. The proposal goes through the Principal Chief Controller, Chief Controller or Controller of Accounts with eight data points, including staff strength, distance from the Pay and Accounts Office and the number of bills over the past year. Paragraph 1.2.3(a) requires the Controller General’s specific approval for any addition to a Ministry’s list of CDDOs.

Paragraph 3.1.5 lists the classes of payment a CDDO may make: pay and allowances including wages, advances and final medical bills, together with the Government’s NPS contribution; travel expenses including travelling allowance and Leave Travel Concession advances; office contingencies; provident fund advances, “but not withdrawals”; and short-term advances recoverable in fewer than 60 instalments. The limit on a CDDO is by class of payment and by the Letter of Credit, not by a rupee ceiling per cheque.

The monthly pay bill

Monthly pay is due on the last working day of the month, and the DDO may sign the pay bill no earlier than five days before that day, under paragraph 2.4(1)(a) of the Subsidiary Instructions. If the bank is closed on the last working day, pay is drawn on the preceding day. March pay is paid on the first working day of April.

Paragraph 2.4(1)(e) allows salary bills to be signed early enough to reach the Pay and Accounts Office or CDDO by the 20th of the month. The Pay and Accounts Office then has three working days from receipt to pass the bill, under Controller General of Accounts OM No. TA-2-01002/1/2026-TA-CGA/(e-20290)/209 dated 12 June 2026. That OM tightened the five working days from token generation set by paragraph 2.4.1 of the Civil Accounts Manual, 2024.

The bill itself is Form R.P.R. 13, under paragraph 2.4(3)(a). Paragraph 2.4(3)(c) requires a separate bill for each head of account and a separate bill for staff covered by the National Pension System, which keeps NPS recoveries and the Government’s matching contribution in their own trail. Paragraph 2.4(3)(d) requires the totals to be checked by the drawing officer personally or by a responsible person other than the one who prepared the bill.

What the Pay and Accounts Office checks on that bill is listed in paragraph 2.16.1 of the Civil Accounts Manual, in eighteen items. They include that the DDO’s signature matches the specimen on record, that drawals do not exceed the sanctioned strength, that the variation statement is attached to a bill generated in the Employee Information System, that provident fund, CGEGIS and licence fee deductions are correctly made by the DDO, and that NPS is recovered from the first salary.

The pay slip is generated by the system. Paragraph 2.4(11) says a computer-generated pay slip does not require the signature of any officer, which settles a common argument about whether an unsigned slip is valid evidence of pay drawn for a loan or a tax claim.

Forms and registers a DDO keeps

The Subsidiary Instructions prescribe a form for almost every step of a pay bill. The table below collects the ones a DDO uses in an ordinary month, with the paragraph that prescribes each.

The Bill Register has two prescribed forms. Paragraph 2.2(6)(d) of the Subsidiary Instructions prescribes Form R.P.R. 9, while Rule 57(5)(i) of the General Financial Rules, 2017 prescribes Form TR 28-A. Paragraph 2.3.6(ix) of the Civil Accounts Manual uses the R.P.R. 9 format for the e-Bill Register and still cites Rule 57(5), so offices keep the R.P.R. 9 register and treat it as satisfying both. Rule 57(5)(iii) also requires the DDO to certify that its figures agree with the Pay and Accounts Office’s by the last day of the month following the month of accounts.

The cash book is a separate duty. Rule 20 of the Receipts and Payments Rules, 2022 requires a cash book from every officer handling Government money, referred to in that rule as the Head of the Office. Paragraph 1.4(h) of the Subsidiary Instructions requires the cash balance to be verified at the end of each month with a signed and dated certificate, and paragraph 1.4(j) bars erasures, so a correction is made in red ink and initialled. Paragraph 1.4(k) lets the Head of Office entrust these duties to a nominated subordinate gazetted officer. The cashier who handles the cash may draw cash handling allowance.

Personal liability for money drawn

The Head of an Office is personally responsible for the amount drawn on a bill signed by him or on his behalf until it has been paid to the person entitled to it and a legal quittance obtained, under paragraph 2.9(1) of the Subsidiary Instructions. A direct credit to the payee’s bank account needs no acquittance, so for salary the exposure now closes when the bank credit is made.

Rule 19(3) of the Receipts and Payments Rules, 2022 frames the same duty more widely. An officer assigned funds answers for them until an account has been rendered to the Pay and Accounts Office’s satisfaction, and is responsible for seeing that payments go to the persons entitled to receive them. Rule 19(1) requires a CDDO told by its Pay and Accounts Office of an incorrect withdrawal to recover it without delay. Rule 15 leaves the place of payment to the DDO.

Both provisions are worded around the Head of Office or the officer assigned funds, not around the DDO by name. A Gazetted officer designated as DDO who is not the Head of Office is caught by paragraph 2.9(1) through the words “on his behalf” and by Rule 19(3) as an officer assigned funds. The practical rule in an office is the same either way: the officer whose digital signature is on the bill answers for it.

Undisbursed money is the other end of the liability. Pay not disbursed within the month is refunded by short-drawing the next bill under paragraph 2.9(2), or, at the Head of Office’s option, retained for not more than three months. Every such amount is entered in the Form R.P.R. 25 register under paragraph 2.9(5).

Overpayments, recoveries and the waiver limit

A Department may waive recovery of an overpayment up to Rs. 2,00,000 in the case of each individual, with the concurrence of its Financial Adviser, under Rule 15(2) of the Delegation of Financial Powers Rules, 2024. Above that the case goes to the Ministry of Finance. The DDO’s role is to detect and recover the overpayment; the waiver is a decision for the Department.

An overpayment on the pay bill arises when the pay record is wrong. A wrong date of next increment, an option on promotion applied to the wrong cell of the pay matrix, or dearness allowance paid at a rate announced but not yet ordered each produces an excess the DDO has to recover. After a transfer, paragraph 2.4(9)(d) of the Subsidiary Instructions puts the duty to flag an overpayment on the previous DDO, who is the one holding the old pay records.

Recovery from a serving employee is made through the pay bill in instalments. Recovery after retirement is a different subject, governed by the pension rules and the Supreme Court’s limits in State of Punjab v. Rafiq Masih (White Washer), (2015) 4 SCC 334, decided on 18 December 2014, and is covered in recovery of overpayment from pension and withholding and recovery from gratuity.

E-bills on PFMS and the Employee Information System

Every DDO must obtain a user identity and a digital signature for the PFMS portal, under paragraph 3.1.4 of the Civil Accounts Manual, 2024, and bills now move as digitally signed e-bills. Paragraph 2.2(1)(c) of the Subsidiary Instructions provides that the DDO prepares a digitally signed e-bill against the e-sanction of the competent authority, and paragraph 2.2(1)(d) makes the digital signature a substitute for ink. PFMS is described in the Explanation to paragraph 2.2(5)(a) as the integrated financial management system of the Controller General of Accounts.

The e-bill chain in paragraphs 2.3.1 to 2.3.6 of the Civil Accounts Manual runs from the claimant to a Sanction Maker and a Sanction Checker, then to the DDO, then to the Pay and Accounts Office. Under paragraph 2.3.6 the DDO:

1. makes the statutory deductions, including tax deducted at source, and signs digitally (para 2.3.6(i));
2. by submitting, is treated as having authorised the Pass Order (para 2.3.6(iv));
3. ticks three certificates: that the claim has not already been paid, that the e-claim and e-sanction have been verified, and that the service book entries have been made (para 2.3.6(vii));
4. keeps the e-Bill Register in R.P.R. 9 format (para 2.3.6(ix)) and the Leave Travel Concession, travelling allowance and medical registers (para 2.3.6(x)).

The rollout has been phased by Controller General of Accounts OMs. The e-bill was piloted in selected Pay and Accounts Offices in February and March 2022, with Standard Operating Procedure version 1.0 issued on 1 February 2022 and version 2.0 on 12 April 2023. OM No. TA-2-17002(01)/17/2020-TA-II/(e-4426)/168 dated 22 May 2026 issued version 3.0 and records that the e-bill module now covers NCDDOs submitting to Pay and Accounts Offices, CDDOs and their attached NCDDOs, and salary bills in the Employee Information System.

Salary bills are generated in the Employee Information System (EIS) on PFMS, which holds each employee’s pay record. The Controller General of Accounts (GIFMIS) OM F. No. I-115001/1/2024-ITD-CGA(15930) dated 30 December 2024 enabled Delhi-based Phase II DDOs for salary e-bills from 6 January 2025 and ended processing in the old mode from the January 2025 bill. It replaced the DDO Checker with two users, a DDO Maker who prepares the bill and the DDO who signs it. EIS also enforces the Last Pay Certificate: under paragraph 19.1.2 of the Civil Accounts Manual, once the previous DDO has issued the certificate for an onboarded employee, that DDO can no longer process any payment for the employee.

The DDO as deductor under the Income-tax Act, 2025

Section 402(27)(f) of the Income-tax Act, 2025 makes the drawing and disbursing officer the “person responsible for paying” where a sum is paid by or on behalf of the Central or a State Government, so the DDO is the deductor for tax on salary. The Act came into force on 1 April 2026 and repealed the Income-tax Act, 1961, under whose Section 192 the same duty sat.

Section 392 requires the DDO to deduct tax from each month’s salary at the average rate on the estimated income for the year, which is the method set out in TDS on salary. The employee declares house rent, Leave Travel Concession, home-loan interest and the Chapter VIII deductions on Form No. 124 under rule 205 of the Income-tax Rules, 2026, and may report income under another head on Form No. 122 under rule 204(1) so that the DDO collects the whole year’s tax through salary. An employee who wants relief on arrears through salary gives the Form No. 39 particulars under rule 73(4), and Section 392(4)(a)(ii) obliges the DDO to allow the relief. The employee also tells the DDO at the start of the year which regime to apply; that intimation governs only the monthly deduction, and the binding choice is made in the return under Section 202.

Section 397(1)(a) requires every person deducting or collecting tax to apply for a tax deduction and collection account number (TAN), and Section 397(1)(b) requires it to be quoted in challans, statements and certificates. Section 397(1)(c) exempts a short list of cases, such as an individual buying property, and none covers a government office. Each DDO that deducts tax therefore holds its own TAN.

Government tax is paid by book adjustment, with no challan. Section 397(3)(e) requires the statement of tax paid without a challan to be filed by the Pay and Accounts Officer, the Treasury Officer or the CDDO. That statement generates a Book Identification Number, which the DDO quotes against each employee’s deduction in the quarterly statement of tax deducted, and a missing or wrong number is the usual reason a government employee’s tax fails to appear in Form 26AS. At the year end the DDO issues the salary certificate, Form 16 up to 2025-26 and Form No. 130 under Section 395(4) from the 2026-27 tax year.

The DDO’s tax duties extend beyond salary. Paragraph 2.24(24) of the Subsidiary Instructions makes the DDO responsible for issuing TDS certificates on vendor payments and for tax deducted under the GST law, with Form GSTR-7A to the deductee. That paragraph still cites the Income-tax Act, 1961, and has to be read against Sections 392 and 395 of the 2025 Act. Where a state levies professional tax, the DDO also deducts it under the state’s rules, for example Rule 17(1) of the Maharashtra rules of 1975.

GPF, NPS and the pension case

The DDO draws and pays retirement money, but the pension case itself belongs to the Head of Office under the CCS (Pension) Rules, 2021, which do not use the words Drawing and Disbursing Officer at all. Rule 56 starts the preparatory work a year before retirement, Rule 57 sets the stages of processing, Rule 59 its completion, Rule 60 sends the papers to the Accounts Officer, and Rule 67 covers the assessment of Government dues. Because the Head of Office is a DDO under Rule 2(s) of the Receipts and Payments Rules, the officer handling the pension case also draws the retirement bills, but the authority for each job comes from a different code.

For the General Provident Fund, paragraph 2.62(1) of the Subsidiary Instructions draws advances and withdrawals on Form R.P.R. 42, and paragraph 2.62(4) sends every such bill to the Pay and Accounts Office, except that a CDDO may pay within departmental regulations on a balance-cover certificate. The final payment is the DDO’s duty under paragraph 2.63(1): a bill in Form R.P.R. 42 with a calculation sheet, to reach the Pay and Accounts Officer one month before the event. Note 3 to paragraph 3.1.8 of the Civil Accounts Manual bars a CDDO from paying an advance sanctioned after the final-payment details have gone to the Pay and Accounts Office.

For the National Pension System the DDO is the bottom of a three-level registration chain. Paragraph 7.20.2 of the Civil Accounts Manual, summarising CGA OM No. 1(7)/2003/TA/Pt file/279 dated 2 September 2008, effective 1 July 2008, prescribes Form N1 for the Principal Accounts Office, N2 for a Pay and Accounts Office or CDDO and N3 for a DDO. The Central Recordkeeping Agency allots each NCDDO a DDO Registration Number through the Pay and Accounts Office, and the subscriber’s Permanent Retirement Account Number travels from the agency to the Pay and Accounts Office, then to the DDO, then to the subscriber. Responsibility for correct deduction rests with the NCDDO, NPS bills must reach the Pay and Accounts Office by the 20th of the month, and the Pay and Accounts Office uploads the contributions and obtains the transaction identity by the 25th. The DDO also prepares the bill for the Government’s own contribution. A central government subscriber’s exit request is routed from the DDO to the Pay and Accounts Office, as described in NPS exit rules, and the same accounts cover staff who opted for the Unified Pension Scheme.

At retirement the DDO prepares the retirement benefits bill in Form R.P.R. 50 under paragraph 2.2(6)(f), covering provisional pension, the commuted value of pension, gratuity and leave encashment. Paragraph 2.87(2)(c) requires the Head of Office to tell the Accounts Officer within ten days of an order of retirement other than on superannuation.

Transfer, the Last Pay Certificate and the Due and Drawn Statement

On transfer, deputation or foreign service the last DDO issues the Last Pay Certificate in Form R.P.R. 2 under paragraph 2.11 of the Subsidiary Instructions, and the new DDO cannot pay the first salary without it under paragraph 2.1(6). The certificate records the pay last drawn, the date to which it was paid, and the deductions and recoveries in force, which is why a transfer that loses the certificate stalls pay at the new office.

Arrears that fall due after the move are settled by a Due and Drawn Statement under paragraph 2.4(9). The new DDO prepares it and the old DDO verifies it, because only the old DDO holds the record of what was actually paid. Dearness allowance and dearness pay arrears are the exception: under paragraph 2.4(9)(b) the new DDO pays them without the old DDO’s verification.

The same pair of documents governs deputation and foreign service, and the certificate is reissued on reversion. Where a servant is placed under suspension, paragraph 2.10(1) conditions the last payment of pay on the Head of Office’s no-demand check, and the subsistence allowance payable during suspension is a pay bill item like any other.

Where the DDO instruments disagree

Four points in the current instruments do not line up, and each changes how a DDO’s duty should be cited.

The later instrument governs in each row, and the stale text stays in print until the issuing office amends it.

Related Articles

• Pay and Accounts Office
• Head of Office
• Controller General of Accounts
• Public Financial Management System
• General Financial Rules
• Delegation of Financial Powers Rules
• Department of Expenditure
• Last Pay Certificate
• No demand certificate
• Transfer of charge
• Service book
• Gazetted and non-gazetted posts
• Central government employees in India
• Take-home salary of a central government employee
• Pay matrix
• Annual increment
• Date of next increment
• Dearness allowance
• Children Education Allowance
• Overtime allowance
• Travelling allowance
• Daily allowance on tour
• Composite transfer grant
• Leave Travel Concession
• Honorarium
• Cash handling and treasury allowance
• Festival advance
• House building advance
• General Provident Fund
• Central Government Employees Group Insurance Scheme
• National Pension System
• Unified Pension Scheme
• NPS exit rules
• CCS (Pension) Rules, 2021
• Central government pension
• Provisional pension
• Commutation of pension
• Leave encashment
• Recovery of overpayment from pension
• Withholding and recovery from gratuity
• Central Pension Accounting Office
• Bhavishya portal
• Deputation in central government
• Foreign service
• Suspension
• Subsistence allowance
• Income-tax Act 2025
• TDS on salary
• Income tax for government employees
• Form 16
• Form 26AS
• Form No. 124 (formerly Form 12BB)
• Section 89 relief on arrears
• Section 202, the new regime
• Standard deduction
• Advance tax
• Professional tax

External references

• Office of the Controller General of Accounts
• Central Government Account (Receipts and Payments) Rules, 2022 and Subsidiary Instructions, on the Controller General of Accounts site
• Civil Accounts Manual, Revised Fourth Edition 2024
• General Financial Rules, 2017
• Delegation of Financial Powers Rules, 2024, Department of Expenditure
• Public Financial Management System
• Income Tax Department

References

1. Central Government Account (Receipts and Payments) Rules, 2022, notified as G.S.R. 644(E) on 20 August 2022 by the Ministry of Finance, Department of Expenditure, Office of the Controller General of Accounts: Rule 2(g) (bill), Rule 2(k) (Cheque Drawing and Disbursing Officer), Rule 2(s) (Drawing and Disbursing Officer), Rule 2(w) (Pay and Accounts Officer), Rule 2(af) (Subsidiary Instructions), Rule 13 (authority for withdrawal), Rule 15 (place of payment), Rule 19 (responsibility for funds) and Rule 20 (cash book).
2. Subsidiary Instructions to the Central Government Account (Receipts and Payments) Rules, 2022, Controller General of Accounts, issued 26 August 2022: paras 1.4(e), (h), (j) and (k); 2.1(2) and 2.1(6); 2.2(1)(c) and (d), 2.2(2)(c), 2.2(5)(a), 2.2(6)(d), (e) and (f); 2.4(1)(a) and (e), 2.4(3), 2.4(4), 2.4(5), 2.4(9) and 2.4(11); 2.9(1), (2) and (5); 2.10 and 2.11; 2.24(24); 2.62, 2.63(1) and 2.87.
3. Civil Accounts Manual, Revised Fourth Edition, Controller General of Accounts, 2024: paras 1.2.3(a), 2.1.2, 2.3.1 to 2.3.6, 2.4.1, 2.16.1, 3.1.1 to 3.1.10, 3.3.1, 3.3.2, 7.20.2 and 19.1.2.
4. General Financial Rules, 2017, Ministry of Finance, Department of Expenditure: Rule 2(xii) (Drawing and Disbursing Officer), Rule 2(xviii) (Head of Office) and Rule 57(5) (Bill Register and reconciliation).
5. Delegation of Financial Powers Rules, 2024, notified by S.O. 1543(E) dated 22 March 2024, in force 1 April 2024: Rule 3(h) (Head of Office), Rule 12(4) (declaration of Head of Office), Rule 15(2) (waiver of overpayment up to Rs. 2,00,000) and Rule 21(1) (repeal of the Delegation of Financial Powers Rules, 1978).
6. Controller General of Accounts OM No. TA-2-01002/1/2026-TA-CGA/(e-20290)/209 dated 12 June 2026 (bills to be passed within three working days of receipt); OM No. TA-2-17002(01)/17/2020-TA-II/(e-4426)/168 dated 22 May 2026 (e-bill Standard Operating Procedure version 3.0); CGA (GIFMIS) OM F. No. I-115001/1/2024-ITD-CGA(15930) dated 30 December 2024 (EIS salary e-bill for Delhi-based Phase II DDOs from 6 January 2025).
7. Controller General of Accounts OM No. 1(7)/2003/TA/Pt file/279 dated 2 September 2008, effective 1 July 2008 (NPS registration of Pay and Accounts Offices and DDOs), as summarised in para 7.20.2 of the Civil Accounts Manual, 2024.
8. Income-tax Act, 2025: Section 392 (deduction from salary), Section 395(4) (salary certificate), Section 397(1) and (3)(e) (TAN and book-adjustment statement) and Section 402(27)(f) (person responsible for paying in the case of Government); Income-tax Rules, 2026, rules 73(4), 204(1) and 205.
9. Central Civil Services (Pension) Rules, 2021: Rule 3(1)(q) (Head of Office), Rules 56 to 61 (processing of the pension case) and Rule 67 (Government dues).
10. Controller General of Accounts, Directory of the Civil Accounts Organisation as on 1 January 2021, foreword (827 Pay and Accounts Offices).