Section 186(3) in The Central Government Account (Receipts and Payments) Rules, 1983
(3)Bill for the purpose shall be duly supported by the challan with which the money was credited to Government Account and departmental receipt, if any, issued to the party. If, however, amount received from more than one person had been credited by the Departmental Officer to Government Account through a single challan (or had been remitted by means of a bank draft to the Pay and Accounts Office for credit to the Government Account), the bill should be supported by (i) a duly attested 'statement showing the names of the depositors to whom the repayment is to be made, the amount repaid, the number and date of the challan (bank draft) with which money was originally credited and the amount, if any, already repaid and (ii) the original departmental receipts, if any, issued to them. The Accounts Officer will, after verifying the availability of balance from the Deposit Register, make an entry in the repayment portion of the register and effect payment, subject to other usual checks.Note 1. - No separate permanent advance may be given and held apart specially for the repayment of deposits; only the office permanent advance may be augmented sufficiently for the purpose.Note 2. - The procedure outlined in the above rule shall apply mutatis mutandis in respect of diet money of witnesses deposited by assessees with the Income Tax Department.
