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Union of India - Section

Section 196 in The Army Rules, 1954

196. Prescribed authorities under sections 98 and 99.-The prescribed authorities for the purposes of sections 98 and 99 shall be-

(i)in the case of officers of the Army Medical Corps, Director General Armed Forces Medical Services,
(ii)in the case of all other officers, the Director of Personal Services, and
(iii)in all other cases, the officer not below the rank of Lieutenant-Colonel commanding a training battalion, training centre, depot or record office who maintains the accounts of the individual, or any superior authority.