(See Chapter VI, paragraph 108)

NOTE—Government accepts no responsibility for any fraud or misappropriation in respect of money or cheques or bills made over to a messenger



Audit no. Head of service (to be entered by Drawing officer)

Voucher no. _____ of list of payment for_____, 19


Monthly rate


Received for the month of _____, 19





My substantive pay as_____












Gross Claim


Less Fund deduction as follows :


I.C.S. Provident Fund


Postal Insurance and Life Annuity Fund


Bengal Uncovenanted Service Family Pension Fund


Bengal and Madras Service Family Pension Fund


General Family Pension Fund


Hindu Family Annuity Fund


Bengal Christian Family Pension Fund


General Provident Fund


I.C.S. Family Pension Regulations [as detailed in the separate schedule attached Superior services (India) Family Pension Fund (as detailed in the separate schedule) attached]


Indian Military Widow’s and Orphans’ Fund (as detailed in the separate schedule attached)


Net claim


Deduct Income-tax at paise in the rupee on Rs.


Less abatement on Rs. paid for Life


Insurance (premium receipts or attested copies thereof for Rs. attached)


Deductions on account of advances and recoveries as detailed below_____


Advance of pay_____


House rent




Net amount payable


Net amount to be written in words (Rs._____)

Please pay to_____, 19 . Signature (Signature of officer).


For use in Accountant General’s office. For use in Treasury.

Admitted, for Rs._____, Pay Rupees (_____)_____

Objected, to Rs._____, _____



Treasury Officer.

Incorporated in Sadar Treasury account,

Auditor, Senior Accountant,


Directions for note

1. A pay bill may be presented at the district Treasury five days before the last working day of the month by the labour of which the pay is earned.

2. A Pay bill may, if desired, be enfaced for payment to a banker or agent and submitted for collection through such banker or agent; this will obviate the necessity of the officer’s attendance in person or by messenger as payment may then be made direct to the banker or agent.

3. When exemption is claimed in respect of any amount paid to an insurance company the original receipt of the company for the amount paid or an attested copy thereof should be attached to the pay bill. The receipt will be returned with the cheque.

4. The period for which a subscription to a fund is due should be specified when it differs from the period for which pay is drawn.

5. The fund deductions of a covenanted civil servant are taken upon his allowances before deductions on account of Civil Service Provident Fund.

6. The Government of India exercise no supervision over the management of the Hindu Family Annuity Fund, the General Family (Pension) Fund and the Bengal Christian Family Pension Fund, and is in no way responsible for their solvency.

7. In the case of officers entitled to sterling overseas pay, fund deductions are based on the rupee pay plus the rupee equivalent of the sterling overseas pay.

8. When the deduction on account of income-tax shown in the bill includes tax calculated on sterling overseas pay, the details of the calculation, on which the deduction is based, may be given at the foot of the bill, or if there be no space at the foot, in some other suitable place : the total being brought into the body of the bill in the appropriate place and the two entries connected with a letter mark or otherwise. The details should show the sterling amount of the overseas pay as also its rupee equivalent.

NOTES—(1) Treasury and audit officers should see that all compulsory deductions, including those for the I.C.S. Provident Fund, are duly made, and that the schedule showing particulars of all fund deductions are attached to the paybills.

(2) Subscribers to the Sterling Branch should note on the bill and in the Fund Schedule attached to the bill that the recoveries relate to the Sterling Branch.