Section 9(8)(b) in The National Small Savings Fund (Custody and Investment) Rules, 2001
(b)In case of the Central Government securities, on receipt of this advice from Reserve Bank of India, the Chief Controller of Accounts shall debit in his books "2049 - Interest Payments, 01 - Interest on Internal Debt, 121 - Interest on Investment in Special Central Government Securities issued against outstanding balances of small savings as on the 31st March, 1999 and 122 - Interest on Investment in Special Central Government Securities" issued against net collections of small savings from the 1st April, 1999 by crediting "8008 - Income and Expenditure of National Small Savings Fund," as the case may be.