Section 64(4)(d) in The Indian Electricity Rules, 1956
(d)A sub-station or a switch-station with apparatus having more than 2000 litres of oil shall not [* * *][be located in the basement where proper oil draining arrangement cannot be provided. [Substituted by G.S.R. 843, dated 23.7.1985 (w.e.f. 7.9.1985). ]