Section 191(2) in The Central Government Account (Receipts and Payments) Rules, 1983
(2)A personal deposit account of a type other than (a), (b) and (e) of sub-rule (3), may be authorised to be opened only under the special order or permission of the Ministry or Department concerned in consultation with the Controller General of Accounts. Such special order or permission may be issued or granted by the Ministry or Department concerned after satisfying itself that the initial accounts of the moneys to be held in a personal deposit account and disbursed, are arranged to be maintained properly and are subject to audit. The Principal Accounts Officer of the Ministry or Department concerned shall also be consulted for the purpose.
