Section 3 in The Government Securities Regulations, 2007
3. Subsidiary general ledger account including a constituents' subsidiary general ledger account and bond ledger account
.-(1) Subsidiary general ledger account including a constituents' subsidiary general ledger account and bond ledger account may be maintained in an electronic form or in a dematerialized form in accordance with the provisions of the Depositories Act, 1996 (22 of 1996).(2)Subsidiary general ledger account including a constituents' subsidiary general ledger account shall contain such particulars as provided in Form I(3)Bond ledger account shall contain such particulars as provided in Form II.
