Section 6(3) in The Central Government Account (Receipts and Payments) Rules, 1983
(3)In special cases authorised by the Government, moneys received or tendered on account of the revenues of the Government may be deposited with a bank other than the Reserve Bank or its agent for the purpose of Government transactions. The conditions under which such deposits may be made and the manner in which the balances of such deposits shall be included in the Government Account shall be decided by the Government in each case after consultation with the Comptroller and Auditor General.
