Section 29 in Presidential And Vice-Presidential Elections Rules, 1952
29. Procedure upon opening each ballot box.-
After each ballot box, and [* * *] [Omitted by S.O. 796, dated 15.3.1962] also each sealed cover (if any) received under sub-rule (3) of rule 24, has been opened, the Returning Officer shall(a)count the number of ballot papers taken out therefrom and record it in a statement;(b)scrutinise the ballot papers and separate those which in his opinion are valid from those which in his opinion are invalid, endorsing on the latter the word "rejected" and the ground of rejection; and(c)arrange all the valid ballot papers in parcels according to the first preferences recorded for each candidate.
