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State of Rajasthan - Section

Section 32 in Rajasthan District Board Account Rules

32.

(a)After the payment, order is signed, every bill shall be entered in the cheque and Bank Draft issue register (form No. 45) and cheques shall be prepared from this register.
(b)The authority signing the cheques shall at the time of issuing the cheques intimate to the Income-tax Officer concerned or in case of doubt as to the particular Income-tax Officer who would be addressed to the Commissioner of Income-tax of the State, the amount of payments made to non-officials on account of fees, including pleaders fees, bonus, remuneration or reward of any kind together with the addresses of the payees. Payments below Rs. 250/- are not to be reported, and this monetary limit shall apply to each single payment made to any individual and not to the total payments made to him during the year.