Section 6(4)(b) in The Assam Finance Service Rules, 1963
(b)A member belonging to the cadres of Superintendent, Accountant, Senior Accounts Assistant of the Treasury, Accounts Officer, Audit Officer, who does not cross the age of 50 years on the 1st January of the year in which the Departmental Examination under Rule 7 (2) is held, and is a graduate of a University and has rendered at least 5 years of service in his cadre shall be eligible for promotion under sub-rule (3) of Rule 6.