Section 33(viii) in The Central Government Account (Receipts and Payments) Rules, 1983
(viii)Dates of payment should, when possible, be Noted by the payees in their acknowledgements in sub-vouchers and acquittance rolls. If, for any reason (such as illiteracy or the presentation of receipts in anticipation of payment), it is not possible for the dates of payment to be Noted by the payees, the dates of actual payment should be Noted by disbursing officers on the documents under their initials either separately for each payment or by groups as may be found convenient.
