The balances of the Defence Services have been created proforma in the books of RBI. These balances form part of the balances of Central Government for regulating ways and means arrangements. There is one Central Account in the books of RBI for Defence Services as a whole, but total figures for each Controller (numbering about 32) are available separately in the books of RBI. Reconciliation between the balances in the proforma Account as per RBI and that as per DAD books is an ongoing detailed activity.
The Proforma Account is affected by the following types of transactions:
The transactions of the Defence Services taking place in the branches of RBI/SBI and associate banks are taken directly against Defence Proforma Account
Advice in settlement of Inter-Departmental transactions with Central and State Governments. The modalities of settlement are of two types.
Direct debit to Defence by RBI on advice from Railway, Post and DGS&D.
Remittance to and from Defence through cheque or advice against claims raised or received in the cases of other Central Ministries and State Governments.
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