When a fee is paid for work done by a government servant during time which would otherwise be spent in the performance of official duties, the sanctioning authority may, for special reasons, which should be recorded, direct that the whole or any part of it be paid to the government servant. The procedure for the accounting of fees received by government servants for work done for private bodies or for another Government, is laid down in paragraphs 361A and 361B of the Financial Handbook, Volume V, Part I.
