Section 14(iv) in The Manual of Departmental Orders
(iv)While the head of the officer may at any time make entries in the record either of favourable or adverse character, he must do so on the occasion of his own transfer, if he has been more than six months in charge, and whenever the official to whom it relates is transferred. Regular entries should be made in all records at the end of each calendar year concerning the work and conduct, during the year, of the officials concerned.
