Section 9(6) in The National Small Savings Fund (Custody and Investment) Rules, 2001
(6)In case the investment is being made in the Central Government securities, the Chief Controller of Accounts, Ministry of Finance on receipt of the sanction referred to in sub rule (4) above shall issue an advice on the Reserve Bank of India, Central Accounts Section, Nagpur authorising them to invest the amount in Central Securities. Reserve Bank of India, on completion of transaction, shall send a debit and credit scroll to Chief Controller of Accounts, Ministry of Finance. These scrolls shall be accounted for under "8007 - Investments of National Small Savings Fund and 6001 - Internal Debt/122 - Special Central Government Securities issued against net collections of small savings from the 1st April, 1999."
