(1) According to the instructions of the Comptroller General's Office, the revenue received in accordance with the prevailing law shall be deposited in the revenue account (non-operative revenue account) opened in the bank for government transactions in the name of the revenue earning office as specified by the Office of the Controller of Funds and Accounts.
(2) The revenue collection office shall deposit the revenue amount received from the taxpayer or the service recipient in the account mentioned in sub-rule (1). The bank voucher received from the taxpayer directly deposited in the bank and the bank voucher collected by the office and deposited in the bank should be entered in the relevant account and kept in a record. If the amount is withdrawn in cash, it should be deposited in the revenue account of the office where the amount was determined. Attaching the bank voucher collected in that way, the concerned office should take the Goshwara voucher and keep an account showing the income of such amount.
(3) Irrespective of anything written in sub-rule (2), the office shall receive up to ten thousand rupees in cash and deposit such revenue amount daily in the account as per sub-rule (1) and shall enter the cash revenue income in the bank statement. If it is not possible to make a bank deposit on a daily basis, the head of the office shall mention the reason and make such a cash bank deposit within seven days. But in the case that bank facilities are available within the office, cash cannot be accepted.
(4) The office shall declare the income only after receipt of the receipt of the amount received from the taxpayer or service recipient in the form of a check or draft from the relevant bank to the revenue account.
(5) Any revenue amount received in the office in the form of cash or bank voucher must be deducted from the income receipt and reported as income in the relevant account.
(6) If the revenue is above the income tax, the income should be tied to the relevant revenue title.