(a) The following procedure will be followed for drawal and disbursement of the commission by the Drawing and Disbursing Officers of the Ministries and Departments and attached and subordinate offices of the Government of India after the Departmentalisation of accounts w.e.f. 1st October, 1976, vide Ministry of Finance (DEA) letter No.F.1(13)-NS/76 dated 17-11-1976 and further amended vide Ministry of Finance (DEA) letter No. F.2(118)-3(R&A)79 dated 21.8.1979.

1. On receipt of the claim for the commission from the Cashier/Disbursing officer the Drawing and Disbursing Officer will scrutinize properly the claim with reference to the deductions schedule. If the claim is found to be in order the Drawing and Disbursing Officers will prepare bills for the commission to be paid to the cashiers based on the duplicate copies of all the proforma duly completed in all respects and submit the bills to the Pay and Accounts Officer concerned for payment. The Drawing and Disbursing Officers will furnish a certificate on the bills that all the certificates shown in the various proforma have been received by the Cashier and made over to the employees concerned.
2. The Pay & Accounts Officers will scrutinize the bills to see that the commission claimed is in accordance with the approved rates of commission for the various types of investment and that the certificates referred to at (i)_ are furnished on the bills by the Drawing and disbursing Officers. If the bills are found to be in order, payment will be made by the Pay and Accounts Officers by cheque in favour of the Drawing and Disbursing Officers. The expenditure though provided for in the budget of the Ministry of Finance, Departt. Of Economic Affairs for adjustment but will be accounted for by the Pay & Accounts Officers of the various Ministries and the Departments of the Government of India under the final head 2049- interest Payments –A-3 Interest on Small Savings provident Fund, etc. A-3(1)(3)(2)-Expenditure in connection with Small Savings Schemes”. Which is administered by the Department of Economic Affairs (Budget Divison) Ministry of Finance.
3. The Drawings and Disbursing Officers will furnish a certificate to the Pay & Accounts Officers each month that the amounts of commission drawn have been disbursed to the Cashiers concerned. The acquittance from the Cashier should be obtained separately and filed by the Drawing & Disbursing Officers if the payments involved are for payment of amounts up of Rs 100/- vouchers/acquittances for over Rs 100/- should be sent by the Disbursing Officers to the Pay & Accounts Officers concerned alongwith the certificate of disbursement referred to earlier.
4. The Principal Accounts Officers of the various Ministries/Departments will send a monthly statement of expenditure on payment of commission booked under the head of account mentioned at (ii) above to the Principal Accounts Officer, Department of Economic Affairs for purposes of Control over expenditure against the budget provision made therefore and for preparation of appropriation accounts.

(b) The procedure to be followed for the payment of commission to the Cashier under the Drawing and Disbursing Officer of the various offices under the State Governments has been prescribed as under by the Ministry of Finance (DEA) vide letter No.F-I(13)-NS/76 dated 7-1-1977.

1. It has been decided that even after departmentalization of accounts in the Department of Economic Affairs, the Drawing and Disbursing Officers of State Governments will continue to present their bills for payment of commission under the Pay Roll Savings Scheme at their respective Treasury Officers. These bills should specifically indicate that they are to be finally accounted by Controller of Accounts, Department of economic Affairs, new Delhi, under the head of account “2049- Interest Payments-A-3(1)(3)(2)-Expenses in connection with the Small Savings Schemes”
2. The payments made by the Treasuries will be taken against Governments balances initially and accounted under appropriate suspense heads. The State Accountant General will take action to get re-imbursement from the Controller of accounts, Department of Economic Affairs, who will record this expenditure under final heads in his accounts.
    

© In the case of Defence Establishments, Government Undertakings, Educational Institutions (other that Govt. Schools) and Private sector establishments, employers will send the claim of the commission alongwith the copy of the deduction schedule duly receipted and stamped by the postmaster to the Regional Director, National Savings of the State concerned who will draw the amount of the commission and remit to the Cashier/Disbursing Officer/Employer as the case may be.
In the case of Defence Esatablishments the scheme is applicable only to industrial and non-industrial civilians paid from the Defence Estimates.