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State of Rajasthan - Section

Section 211 in Rajasthan District Board Account Rules

211.

The details of the balance in the Treasury and in the Bank or Banks shall be separately shown in the Annual Account and a certificate that the closing balance as shown in the account has been compared with that shown in the Treasury Pass Book or the Bank Pass Book as the case may be, and found to be correct as to rupees, shall be appended to the account. A memo explaining the difference, if any, shall also be attached to the certificate.