Executive Summary:
This document outlines the Central Civil Accounts Service Senior Accountant Group B Non-Gazetted post Recruitment Rules, 2025, effective from the date of publication in the Official Gazette on August 1, 2025. It supersedes the 2010 recruitment rules concerning the post of Senior Accountant. The rules specify the method of recruitment, age limit, qualifications, and other related matters for the post.
Key Points / Main Content:
General Information:
* These rules are called the Central Civil Accounts Service Senior Accountant Group B Non-Gazetted post Recruitment Rules, 2025.
* The rules apply to the posts specified in the attached schedule.
* The rules supersede the Central Civil Accounts Service Accountant and Senior Accountant Group C posts Recruitment Rules, 2010, specifically concerning the post of Senior Accountant.
Post Details:
* There are 3937 Senior Accountant posts which are subject to workload variation.
* The post is classified under General Central Service, Group B, Non-Gazetted, Ministerial.
* The Level in the pay matrix is Level 6, with a pay scale of Rs. 35,400 - 1,12,400.
* The post is a selection post.
Recruitment Method:
* 50% of posts are filled by promotion based on seniority-cum-fitness.
* 50% are filled by promotion via Limited Departmental Competitive Examination, or failing that, by deputation.
* Probation period is two years.
* Direct recruitment is not applicable.
Promotion Criteria:
* For promotion via seniority-cum-fitness, candidates must be Accountants in Level 5 with six years of regular service and have passed the Departmental Confirmatory Examination.
* For promotion via Limited Departmental Competitive Examination, candidates must have three years of regular service as Accountant, cleared probation, and passed the Departmental Confirmatory Examination.
Deputation Criteria:
* Officers from Central or State Government or Union Territory Administrations are eligible.
* They must hold an analogous post on a regular basis or have six years of service in Level 5 (Rs. 29,200 - 92,300)
* Candidates must have two years of experience in Accounting or Auditing in a Government Organization.
* The maximum age limit for appointment by deputation is 56 years.
* The deputation period shall not exceed three years.
Other Rules:
* Disqualification: A person with a living spouse cannot marry another person unless such marriage is permissible under personal law and other grounds exist.
* Relaxation: The Central Government may relax any provision of these rules in consultation with the Union Public Service Commission.
* Savings: Existing reservations, age relaxations, and concessions for Scheduled Castes, Scheduled Tribes, other backward classes, Ex-Servicemen, and other special categories remain in effect.
* Consultation with the Union Public Service Commission is not necessary for recruitment.
Departmental Promotion Committee (DPC):
* The Group B Departmental Promotion Committee consists of:
* Joint Controller General of Accounts (Chairperson)
* Chief Controller of Accounts or Controller of Accounts (Member)
* Chief Controller of Accounts or Controller of Accounts (Member)
Impact Analysis:
Accountants in Level 5:
* Impact: Those who meet the service length and examination criteria are eligible for promotion to Senior Accountant positions.
* Action Required: Prepare for the Departmental Confirmatory Examination to enhance promotion prospects, if applicable.
Central/State Government/Union Territory Officers:
* Impact: Eligible officers with relevant experience can apply for deputation to the Senior Accountant post.
* Action Required: Review qualifications and apply if they meet the criteria for deputation.
Central Government:
* Impact: Manages the recruitment and promotion process according to the updated rules.
* Action Required: Implement the new rules in recruitment and promotion exercises.
Key Entities Referenced
Central Civil Accounts Service: The service to which the recruitment rules apply.
Senior Accountant: The post for which the recruitment rules are being defined within the Central Civil Accounts Service.
Constitution: The Constitution of India, under Article 309, provides the power to make these rules.
Accountant: Feeder cadre for promotion to Senior Accountant post
Union Public Service Commission: Consultation with the Union Public Service Commission is not required for recruitment to the post of Senior Accountant.
Scheduled Castes: One of the categories for whom reservation, relaxation of age limit, and other concessions are to be provided.
Scheduled Tribes: One of the categories for whom reservation, relaxation of age limit, and other concessions are to be provided.
New Delhi: Location where the notification was issued.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01082025-265169
xxxGIDHxxx
CG-DLxx-ExG-I0D1E0x8x2x0 25-265169
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 479] िई दिल्ली, िुक्िार, अगस्ट्त 1, 2025/श्रािण 10, 1947
No. 479] NEW DELHI, FRIDAY, AUGUST 1, 2025/SHRAVANA 10, 1947
जित्त मत्रं ालय
(व्यय जिभाग)
(महालखे ा जियंत्रक)
अजधसचू िा
िई दिल्ली, 1 अगस्ट्त, 2025
सा.का.जि. 522(अ).— राष्टर पजत, संजिधाि के अिुच्छेि 309 के परंतुक द्वारा प्रित्त िजियों का प्रयोग करते हुए,
केंद्रीय जसजिल लेखा सेिा (लेखाकार और ज्येष्ठ लेखाकार समूह ‘ग’ पि) भती जियम, 2010 को, िहां तक उिका संबंध ज्येष्ठ
लेखाकार के पि स े ह,ै उि बातों के जसिाय अजधक्ांत करते हुए जिन् ह ें ऐसे अजधक्मण स े पूिव दकया गया ह ै या करिे से लोप
दकया गया ह,ै केंद्रीय जसजिल लेखा सेिा म ेंज्येष्ठ लेखाकार के पि पर भती की पद्धजत का जिजियमि करिे के जलए जिम्नजलजखत
जियम बिाती ह,ैं अर्ावत्:-
1. सजं िप्त िाम और प्रारंभ:- (1) इि जियमों का संजिप् त िाम केंद्रीय जसजिल लेखा सेिा (ज्येष्ठ लेखाकार समूह ‘ख’
अरािपजत्रत पि) भती जियम, 2025 ह।ै
(2) ये रािपत्र म ें उिके प्रकािि की तारीख को प्रिृत् त होंगे।
2. लाग ू होिा:- ये जियम इि जियमों स े उपाबद्ध अिुसूची के स्ट् तंभ(1) म ें जिजिर्िवष्ट ट पिों को लागू होंगे।
5176 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. पि सख्ं या, िगीकरण और िते ि मट्रै रक्स म ें स्ट्त र:- पि की संख्या, उसका िगीकरण और उससे संलग् ि िेति मैट्ररक्स में
उसका िगीकरण और स्ट् तर िह होगा, िो इि जियमों स े उपाबद्ध अिुसूची के स्ट् तंभ (2) से स्ट् तंभ (4) म ें जिजिर्िवष्ट ट ह।ैं
4. भती की पद्धजत, आय-ु सीमा, अहतव ाए,ं आदि:- भती की पद्धजत, आय-ु सीमा, िैजिक अहतव ाएं और उिस ेसंबंजधत अन्य बातें
िे होंगी, िो इि जियमों स े उपाबद्ध अिुसूची के स्ट् तम् भ (5) स े स्ट् तम् भ (13) म ें जिजिर्िवष्ट ह।ैं
5. जिरहतव ा:- िह व् यजक्त -,
(क) जिसिे ऐसे व् यजक्त स,े जिसका पजत या जिसकी पत् िी िीजित ह,ै जििाह दकया ह,ै या जििाह की संजििा की ह;ै या
(ख) जिसिे अपिे पजत या अपिी पत् िी के िीजित रहते हुए दकसी व् यजक्त स े जििाह दकया ह,ै या जििाह की संजििा की ह,ै
उक्त पि पर जियुजक् त का पात्र िहीं होगा:
परन् तु यदि केन् द्रीय सरकार का यह समाधाि हो िाता ह ैदक ऐसा जििाह ऐसे व् यजक्त और जििाह के अन् य पिकार
को लागू स्ट् िीय जिजध के अधीि अिुज्ञेय ह ै और ऐसा करिे के जलए अन् य आधार ह ैं तो िह दकसी व् यजक्त को इस जियम के
प्रितवि स े छूट िे सकेगी।
6. जिजर्ल करि े की िजक्त :- िहां केन् द्रीय सरकार की यह राय ह ैदक ऐसा करिा आिश् यक या समीचीि ह,ै िहा ं िह उसके
जलए िो कारण ह ैं उन् ह ें लेखबद्ध करके और संघ लोक सेिा आयोग स े परामि व करके इि जियमों के दकसी उपबन् ध को दकसी
िगव या प्रिगव के व् यजक्त यों की बाबत, आिेि द्वारा जिजर्ल कर सकेगी।
7. व्य ािजृ त:- इि जियमों की कोई बात, ऐस ेआरिण, आय-ु सीमा म ेंछूट और अन् य ट्ररयायतों पर प्रभाि िहीं डालेगी, जििका
केन् द्रीय सरकार द्वारा इस संबंध म ें समय-समय पर िारी दकए गए आिेिों के अिुसार अिुसूजचत िाजतयों, अिुसूजचत
िििाजतयों, अन् य जपछड़ें िगों, भूतपूि व सैजिकों और अन् य जििेष प्रिगव के व् यजक्त यों के जलए उपबन् ध करिा अपेजित ह।ै
अिसु चू ी
पि का पिों की संख्या िगीकरण िेति मैट्ररक् स में स्ट् तर
िाम
(1) (2) (3) (4)
ज्येष्ठ 3937* (2025) साधारण केंद्रीय सेिा, िेति मैट्रटक् स में स्ट् तर-6 (रु.35,400-
लेखाकार।
समूह 'ख', अरािपजत्रत, 1,12,400)।
*कायवभार के आधार पर अ िुसजचिीय।
पट्ररितवि दकया िा सकता ह।ै
चयि या सीधी भती दकए िाि े िाल े सीधी भती दकए िािे िाले सीधी भती दकए िािे िाले व्य जक्त यों के
अचयि व्यजियों के जलए आय ुसीमा। व्यजियों के जलए अपेजित जलए जिजहत आयु और िैजिक अहतव ाए ं
पि। िैजिक और अन्य अहतव ाएं। प्रोन् ित व्यजियों की ििा में लागू होंगी या
िहीं।
(5) (6) (7) (8)
चयि पि लाग ूिह ीं होता लाग ूिहीं होता लाग ूिहीं होता[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
पट्ररिीिा भती की पद्धजत, भती सीधे प्रोन् िजत या प्रजतजियुजि या आमेलि द्वारा भती की ििा में, िे श्रेजणया ं
अिजध, होगी या प्रोन् िजत या जििसे प्रोन्नजत या प्रजतजियुजि या आमले ि दकया िाएगा।
यदि कोई प्रजतजियुजि/आमेलि द्वारा
हो। तर्ा जिजभन्न पद्धजतयों द्वारा
भरी िाि े िाली ट्ररजियों का
प्रजतितता।
(9) (10) (11)
िो िषव। (i) 50 प्रजतित। ज्येष्ठता- प्रोन्नजत:
सह-उपयुिता के (अ) स्ट्तंभ (10) की मि (i) म ें जिजिर्िवष्ट रीजत म,ें उि लेखाकारों म ें से की
आधार पर प्रोन्नजत िाएगी जिन्होंिे िेति मैट्ररक्स में स्ट् तर-5 के ग्रेड में छह िष व की जियजमत
द्वारा। सेिा की हो और जिन्होंिे जिभागीय पुजष्टकरण परीिा अर्हतव की हो।
(ii) 50 प्रजतित। सीजमत
जिभागीय प्रजतयोगी
ट्रटप्प ण: ऐसे व्यजि िो इि जियमों की अजधसूचिा की तारीख को फीडर
परीिा के आधार पर
पि अर्ावत लेखाकार के पि पर जियजमत आधार पर जियुक्त ह,ैं के जलए
प्रोन्नजत द्वारा, जिसके ि
प्रोन्नजत के जलए पात्रता सेिा तीि िषव िारी रहगे ी।
हो सकि े पर
प्रजतजियुजि द्वारा।
(आ) स्ट्तंभ (10) की मि (ii) म ेंजिजिर्िवष्ट रीजत म,ें केंद्रीय जसजिल लेखा सेिा
से संबंजधत लेखाकारों म ें स े की िाएगी, जिन्होंिे (1) लेखाकार के ग्रेड म ें
तीि िष व की जियजमत सेिा की हो, और जिन्होंिे महालेखा जियंत्रक द्वारा
आयोजित सीजमत जिभागीय प्रजतयोगी परीिा अर्हतव की हो; (2) पट्ररिीिा
अिजध/ पुजष्टकरण पूरा कर जलया हो; और (3) लेखाकार के जलए जिभागीय
पुजष्टकरण परीिा उत्तीणव कर ली हो।
प्रजतजियजु ि:
केन्द्रीय या राज्य सरकार या संघ राज्य िेत्र प्रिासि के अजधकारी;
(क) (i) जिन्होंि ेमलू जिभाग म ेंजियजमत आधार पर सििृ पि धारण दकया
हुआ हों; या
(ii) जिन्होंिे मलू जिभाग म ें िेति मैट्ररक्स में स्ट्तर-5 (रु.29,200 -
92,300) या समतल्ु य पिों में जियजमत आधार पर जियुजि के पश्चात् उस
ग्रेड में छह िष वकी सेिा की हो; और
(ख) िो सरकारी संगठि में लखे ा या लेखापरीिा के िेत्र में िो िषव का
अिुभि रखते हों।
ट्रटप्प ण 1: िहा ंऐसे कजिष्ठ व् यजक्त यों के संबंध में, जिन्होंि ेअपिी अहकव या
पात्रता सेिा पूरी कर ली ह,ै प्रोन्ि जत के जलए जिचार दकया िा रहा हो, िहां
उिके ज्य ष्टे ठ व् यजक्त यों के संबंध में भी जिचार दकया िाएगा, परंतु, यह तब
िब दक उसके द्वारा की गई ऐसी अहकव या पात्रता सेिा, अपेजित अहकव या
पात्रता सेिा के आधे से अजधक से या िो िषव से, इिमें से िो भी कम हो,
कम ि हो और उन् होंिे अपि े ऐसे कजिष्टठ व् यजक्त यों सजहत, जिन् होंिे ऐसी
अहकव या पात्रता सेिा पहले ही पूरी कर ली है, अगली उच्च् त र श्रणे ी म ें
प्रोन् िजत के जलए अपिी पट्ररिीिा अिजध सफलतापूिवक परू ी कर ली हो।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ट्रटप्प ण 2: पोषक प्रिगव के ऐस े जिभागीय अजधकारी िो प्रोन्नजत की सीधी
पंजि म ेंह,ैं प्रजतजियुजि पर जियुजि के जलए जिचार दकए िाि ेके पात्र िहीं
होंगे। इसी प्रकार, प्रजतजियुि व्यजि प्रोन्नजत द्वारा जियुजि के जलए जिचार
दकए िािे के पात्र िहीं होंगे।
ट्रटप्प ण 3: प्रजतजियुजि की अिजध, जिसके अंतगवत केन्द्रीय सरकार के उसी
या दकसी अन्य संगठि या जिभाग में इस जियुजि से ठीक पहल ेधाट्ररत दकसी
अन्य काडर-बाह्य पि पर प्रजतजियुजि की अिजध ह ैसाधारणतया तीि िष व
से अजधक िहीं होगी। प्रजतजियजु ि द्वारा जियुजि के जलए अजधकतम आय ु
सीमा आिेिि प्राजप्त की अंजतम तारीख को 56 िष व से अजधक िहीं होगी।
यदि जिभागीय प्रोन्नजत सजमजत ह,ै तो उसकी संरचिा। भती करि ेमें दकि पट्ररजस्ट्र्जतयों में संघ लोक सेिा
आयोग से परामि वदकया िाएगा।
(12) (13)
समहू ‘ख’ जिभागीय प्रोन्ि जत सजमजत (प्रोन्नजत या पजु ष्ट के सबं धं म ें संघ लोक सेिा आयोग से परामिव आिश् यक िहीं ह।ैं
जिचार करि ेके जलए) जिसम ेंजिम्नजलजखत होंगेःे -
1. संयुक् त महालेखा जियंत्रक - अध्यि;
2. मुख्य लेखा जियंत्रक या लेखा जियंत्रक - सिस्ट्य;
3. मुख्य लेखा जियंत्रक या लेखा जियंत्रक - सिस्ट् य।
[फा. सं. एििीई-13001/1/2021-एििीई-सीिीए]
तृजप् त पात्रा घोष, संयुक् त महालखे ा जियंत्रक
MINISTRY OF FINANCE
(Department of Expenditure)
(CONTROLLER GENERAL OF ACCOUNTS)
NOTIFICATION
New Delhi, the 1st August, 2025
G.S.R. 522(E).— In exercise of the powers conferred by the proviso to article 309 of the Constitution and in
supersession of the Central Civil Accounts Service (Accountant and Senior Accountant Group ‘C’ posts) Recruitment
Rules, 2010, in so far as they relate to the post of Senior Accountant, except as respects things done or omitted to be
done before such supersession, the President hereby makes the following rules regulating the method of recruitment to
the post of Senior Accountant of the Central Civil Accounts Service, namely:-
1. Short title and commencement. - (1) These rules may be called the Central Civil Accounts Service (Senior
Accountant Group ‘B’ Non-Gazetted post) Recruitment Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Application. - These rules shall apply to the posts specified in column (1) of the Schedule annexed to these
rules.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
3. Number of post, classification and level in the pay matrix. - The number of post, their classification and
level in the pay matrix attached thereto shall be as specified in columns (2) to (4) of the Schedule annexed to these rules.
4. Method of recruitment, age limit, educational qualifications, etc.- The method of recruitment, age limit,
educational qualifications and other matters relating thereto shall be as specified in columns (5) to (13) of the Schedule
annexed to these rules.
5. Disqualification. - No person,-
(a) who has entered into or contracted a marriage with a person having a spouse living; or
(b) who, having a spouse living, has entered into or contracted a marriage with any person,
shall be eligible for appointment to the said post:
Provided that the Central Government may, if satisfied that such marriage is permissible under the personal
law applicable to such person and the other party to the marriage, and that there are other grounds for so doing, exempt
any person from operation of this rule.
6. Power to relax. - Where the Central Government is of the opinion that it is necessary or expedient so to do, it
may, by order, for reasons to be recorded in writing, in consultation with the Union Public Service Commission, relax
any of the provisions of these rules with respect to any class or category of persons.
7. Savings. - Nothing in these rules shall affect reservation, relaxation of age limit and other concessions required
to be provided for the Scheduled Castes, the Scheduled Tribes, other backward classes, the Ex- Servicemen and other
special categories of persons in accordance with the orders issued by the Central Government from time to time in this
regard.
SCHEDULE
Name of post Number of post Classification Level in the Whether selection Age limit for
pay matrix post or non- direct recruits
selection post
(1) (2) (3) (4) (5) (6)
Senior 3937* (2025) General Central Level-6 in Selection post. Not applicable.
Accountant. *Subject to variation Service, Group the pay
dependent on ‘B’, Non- matrix
workload. Gazetted, (Rs. 35,400-
Ministerial. 1,12,400).
Educational and Whether age and educational Period of Method of recruitment, whether by direct
other qualifications qualification prescribed for probation, if recruitment or by promotion or by
required for direct direct recruits will apply in any. deputation/absorption and percentage of
recruits. the case of promotees. the vacancies to be filled by various
methods.
(7) (8) (9) (10)
Not applicable Not applicable Two years (i) 50 per cent. by promotion on
seniority-cum-fitness basis.
(ii) 50 per cent. by promotion on the basis
of Limited Departmental Competitive
Examination, failing which by
deputation.
In case of recruitment by promotion or deputation or absorption, grade from which promotion or deputation or
absorption to be made.
(11)
Promotion:
(A) In the manner specified in item (i) in column (10) shall be made amongst Accountants in level-5 in the pay matrix
with six years of regular service in the grade and who have qualified the Departmental Confirmatory Examination.
Note: The eligibility service for promotion shall continue to be three years for persons holding the feeder posts, i.e.,
Accountant on regular basis on the date of notification of these rules.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(B) In the manner specified in item (ii) in column (10) shall be made from Accountants belonging to the Central Civil
Accounts Service with (1) three years of regular service in the grade of Accountant, and who qualify in the Limited
Departmental Competitive Examination conducted by the Controller General of Accounts; (2) Cleared probation
period/ confirmation; and (3) Passed Departmental Confirmatory Examination for Accountants.
Deputation:
Officers from Central or State Government or Union Territory Administrations;
(a) (i) holding analogous post on a regular basis in the parent Department; or
(ii) with six years service in the grade rendered after appointment thereto on a regular basis in posts in level - 5
(Rs. 29,200 - 92,300) in the pay matrix or equivalent in the parent Department; and
(b) Possessing two years experience in the field of Accounting or Auditing in Government Organisation.
Note 1.- Where juniors who have completed their qualifying or eligibility service are being considered for promotion,
their senior would also be considered provided they are not short of the requisite qualifying or eligibility service by
more than half of such qualifying or eligibility service or two years, whichever is less and have successfully
completed their probation period for promotion to the next higher grade along with their juniors who have already
completed such qualifying or eligibility service.
Note 2.- The departmental officers in the feeder category who are in the direct line of promotion shall not be eligible
for consideration for appointment on deputation. Similarly, the deputationists shall not be eligible for consideration
for appointment by promotion.
Note 3.- The period of deputation including the period of deputation in another ex-cadre post held immediately
preceding this appointment in the same or some other organisation or Department of the Central Government shall
ordinarily not exceed three years. The maximum age limit for appointment by deputation shall be not exceeding 56
years as on the last date of receipt of applications.
If a Departmental promotion committee exists, what is its composition.
(12)
Group ‘B’ Departmental Promotion Committee (for considering promotion or confirmation) consisting of:-
1. Joint Controller General of Accounts - Chairperson;
2. Chief Controller of Accounts or Controller of Accounts - Member;
3. Chief Controller of Accounts or Controller of Accounts - Member.
Circumstances in which the Union Public Service Commission is to be consulted in making recruitment.
(13)
Consultation with the Union Public Service Commission is not necessary.
[F. No. NGE-13001/1/2021-NGE-CGA]
TRIPTI PATRA GHOSH, Jt. Controller General of Accounts
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.