(a)Fees. - Subject to any rules made under rule 46-A and rule 47, a government servant may be permitted, if this can be done without determinant to his official duties and responsibilities, to perform a specified service, or series of services, for a private person or body, or for a public body including a body administering a local fund, and to receive as remuneration therefor, if the service be material, a non-recurring or recurring fee.Note - This clause does not apply to the acceptance of fees by medical officers for professional attendance which is regulated by the orders of the Government.(b)Honoraria. - The Government may grant or permit a government servant to receive an honorarium as remuneration for work performed which is occasional in character and either so laborious or of such special merit as to justify a special reward. Except when special reasons, which should be recorded in writing, exist for a departure from this provision, sanction to the grant or acceptance of an honorarium should not be given unless the work has been undertaken with the prior consent of the Government and its amount has been settled in advance.(c)Fee and Honoraria. - In the case of both fees and honoraria and sanctioning authority shall record in writing that due regard has been paid to the general principle enunciated in rule 11, and shall record also the reasons which in his opinion justify the grant of the extra remuneration.Audit instructions regarding Rule 46
