Section 9(10) in The National Small Savings Fund (Custody and Investment) Rules, 2001
(10)The amount received on maturity of the investments shall devolve on the Central Government and accordingly, they shall be invested in the Central Government securities. Such securities shall also be issued on the same terms and conditions as in the case of securities against the Central Government's share of net collections. Suitable accounting entries as mentioned in sub-rule 6 shall be made by Chief Controller of Accounts, Ministry of Finance.
