Section 2(1)(a) in All India Services (Death-Cum-Retirement Benefits) Rules, 1958
(a)[ "Accounts Officer" means an officer, whatever his official designation, who maintains the accounts of a Ministry, Department or Office of the Central Government or State Government or Union territory and includes an Accountant-General, who is entrusted with the functions of maintaining the accounts or part of accounts of the Central Government or State Government or Union territory ;] [Inserted vide DOP&T Notification No. 29018/16/2013-AIS(II) (GSR 492E dated 12/07/2013).](aa)[ "average emoluments" means the average of the emoluments drawn by a member of the Service during the last ten months of his service;] [Inserted w.e.f. 31.12.72 vide DP &AR Notification No. 33/12/73-AIS(III),dated 24.1.57 read with Notification No. 25011/29/75-AIS(II) dated 30.1.1976 (GSR No. 196 dated 14.2.76).]