Section 12 in The National Small Savings Fund (Custody and Investment) Rules, 2001
12. Deposits and withdrawals by subscribers under Small Savings Schemes.
(1)The account of deposits and withdrawals by subscribers under Small Savings Schemes shall be maintained in the public account of India as per the following details, namely:-(a)Savings Deposits under "Major Head - 8001 Savings Deposits";(b)Savings Certificates under "Major Head - 8002 Savings Certificates - Minor Head 101 Post Office Certificates" for savings Certificates issued prior to the 1st April, 1999 and "Minor Head - 107 Post Office Certificates (new series) for Savings Certificates issued on or after the 1st April, 1999;(c)Public Provident Fund under "Major Head - 8006 Public Provident Fund",
