Section 9(9) in The National Small Savings Fund (Custody and Investment) Rules, 2001
(9)On maturity of securities, Reserve Bank of India shall collect the amount due from the issuers of the securities and credit the same to the account of Department of Economic Affairs, Ministry of Finance of the Central Government. In the case of the State Government securities, Reserve Bank of India shall send necessary receipt scroll to Chief Controller of Accounts, Ministry of Finance, Department of Economic Affairs, who shall account for it under "8007 - Investments of National Small Savings Fund" with contra debit to "8675-Deposits with Reserve Bank". In the case of the Central Government securities, a credit and debit scroll would be sent which would be accounted for under "8007-Investments of National Small Savings Fund" and "6001-Internal Debt" respectively.
