Section 2(1)(k) in The Pension Fund Regulatory and Development Authority (Central Recordkeeping Agency) Regulations, 2015
(k)"Pay and Accounts Office" (P&AO) means the pay and accounts office under the Central and state government(s) or similar offices under the Government of India or State government(s) or Union Territories or Autonomous bodies responsible for maintaining the contribution details for subscribers covered under National Pension System;