Section 42 in The Central Government Account (Receipts and Payments) Rules, 1983
42. Instructions for indicating amounts of cheques.
- All cheques shall have written across them in words at right angles to the type, a sum a little in excess of that for which they are drawn; thus 'under rupees thirty only' will mean that the cheque is for a sum not less than Rs. 20 but less than Rs. 30 and similarly 'under rupees eight hundred only' will mean that it is for less than Rs 800 but not less than Rs. 700. The amount shall be written in the manner prescribed for bills in clause (iii) of rule 33 and no abbreviation such as eleven hundred for 'one thousand one hundred' is permissible.Note 1. - In drawing or cashing a cheque, it should be remembered that a common form of fraud consists in altering the words 'one' into 'four' by prefixing an 'f' changing the 'e' into 'r', the figures being easily altered to correspond. The word 'twenty' written carelessly has also sometimes been changed into 'seventy', the drawer of a cheque in which these words occur should, therefore, so write them as to make the fraud impossible.Note 2. - The cross entry is not necessary if the amount in words is type perforated by special cheque writing machine.Note 3. - There is no bar on cheques being drawn for less than Rs. 10. However, in the case of the Postal Section of the Posts and Telegraphs Department, the lowest sum for which a cheque may be issued is Rs. 100.Note 4. - All cheques should be written and signed in indelible ink only.
