Section 35, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-VS2]

As at 7 September 2026. In force from 29 November 1962 by S.O. 1216(E) [N11-QYW].

In Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [A10-HF7]. This text from 29 November 1962. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 35, Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 [S1G-VS2]. Machine: S1G-VS2.

35. Maintenance of records and furnishing of returns.—(1) Every Drawing and Disbursing Officer shall maintain such records and registers relating to the drawing and disbursement of funds as may be prescribed and shall preserve them for a period of five years. (2) Every Drawing and Disbursing Officer shall furnish to the Comptroller and Auditor-General a return in Form GFR 21 within thirty days from the end of every financial year, and such other information as the Comptroller and Auditor-General may, by order in writing, require.

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