**Executive Summary**
This document is a notification from the Government of the National Capital Territory of Delhi, published on January 3, 2026. It introduces the Government of National Territory of Delhi (Custody of Public Moneys) Rules, 2025. These rules, which come into force on January 9, 2026, govern the custody and handling of public funds not deposited in the Consolidated Fund or Contingency Fund of Delhi.
**Key Points / Main Content**
* **General Information**
* Document: Delhi Gazette, Extraordinary
* Authority: Published by Authority
* Date of Publication: Saturday, January 3, 2026
* Issuer: Government of the National Capital Territory of Delhi
* **Rules and Regulations**
* **Title:** The rules are called the Government of National Territory of Delhi (Custody of Public Moneys) Rules, 2025.
* **Effective Date:** The rules come into force on January 9, 2026.
* **Scope:** The rules govern the custody of public funds not deposited in the Consolidated Fund or the Contingency Fund of Delhi, which are received by or on behalf of the Lieutenant Governor. They also pertain to their payment into the Public Account of the National Capital Territory of Delhi, the withdrawal of moneys, and all other related matters.
* **Governing Regulations:** The handling of these public funds will be regulated by the existing rules applicable to public moneys received by or on behalf of the President of India and managed within the Public Account of India.
**Impact Analysis**
**Stakeholder: Lieutenant Governor of Delhi and his Office**
* **Impact:** The rules define how public funds received by or on behalf of the Lieutenant Governor, that are not part of the Consolidated or Contingency Funds, are to be managed.
* **Action Required:** To ensure compliance with the rules applicable to the President of India concerning public money custody, payment into, and withdrawal from the Public Account of India.
**Stakeholder: Finance Department of Delhi**
* **Impact:** The Finance Department is responsible for implementing and overseeing the new rules.
* **Action Required:** To ensure that financial procedures align with the new rules from January 9, 2026, and to manage public funds according to these guidelines.
**Stakeholder: Public and Government Entities in Delhi**
* **Impact:** These rules affect the management of public funds and, therefore, potentially influence government operations and services in Delhi.
* **Action Required:** Awareness of the new rules and their implications for public funds management.
Key Entities Referenced
Government of National Capital Territory of Delhi (Custody of Public Moneys) rules, 2025: Rules concerning the custody of public moneys in Delhi not credited to the Consolidated Fund or Contingency Fund.
The Government of National Capital Territory of Delhi Act, 1991: Act under which the notification is issued, specifically referencing section 46A.
Delhi: Location where the rules apply: the National Capital Territory of Delhi.
Public Account of the National Capital Territory of Delhi: Specifies where public funds will be paid into.
Finance Department (Budget Division): Department responsible for the notification and enforcement of the rules.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.G-अID.H-0x3xx0 12026-269095
SG-DLxx-ExG-0ID3E0x1x2x0 26-269095
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 03] दिल्ली, िजनिार, िनिरी 3, 2026/पौष 13, 1947 [रा.रा.रा.क्षे.दि. स.ं 398
No. 03] DELHI, SATURDAY, JANUARY 3, 2026/PAUSHA 13, 1947 [N. C. T. D. No. 398
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
जित्त जिभाग
(बिट प्रभाग)
दिल्ली, 3 िनिरी, 2026
फा. स. जित्त-बिट015/11/2025-बिट-एफडी/.05—दिल्ली राष्ट्रीय रािधानी क्षेत्र सरकार अजधजनयम, 1991
(1 of 1992) की धारा 46A की उप-धारा (2) द्वारा िी गई िजियों का प्रयोग करत े हुए, दिल्ली के उपराज्यपाल, भारत
के राष्ट्रपजत की मंिूरी से, इसके द्वारा जनम्नजलजित जनयम बनात ेहैं, अर्ाात्: -
1. सजं क्षप्त नाम और प्रारंभ .- इन जनयमों को राष्ट्रीय रािधानी क्षेत्र दिल्ली सरकार (सािािजनक धन की अजभरक्षा)
जनयम, 2025 कहा िाएगा।
41 DG/2026 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
2. य े9 िनिरी, 2026 से लाग ूहोंगे।
2. दिल्ली राष्ट्रीय रािधानी क्षेत्र के लेजटटनेंट गिनरा द्वारा या उनकी ओर से प्राप्त सािािजनक धन की
कस्ट्टडी, िो दिल्ली राष्ट्रीय रािधानी क्षेत्र के कंसोजलडेटेड फंड या दिल्ली राष्ट्रीय रािधानी क्षेत्र के कंटटंिेंसी फंड में िमा
नहीं दकया गया ह,ै उनका दिल्ली राष्ट्रीय रािधानी क्षेत्र के पजललक अकाउंट म ें भुगतान और उससे पैसे जनकालना, और
इससे िुडे सभी अन्य मामले या उपरोि मामलों से संबंजधत सभी मामले, भारत के राष्ट्रपजत द्वारा या उनकी ओर से प्राप्त
सािािजनक धन की कस्ट्टडी, उनके भारत के पजललक अकाउंट में भगु तान, उससे पैसे जनकालन े और इससे िुड े सभी अन्य
मामलों या उससे संबंजधत मामलों के संबंध में उस समय लागू जनयमों द्वारा जनयंजत्रत होंगे।
िूरबीर ससंह, सजिि (जित्त)
FINANCE DEPARTMENT
(Budget Division)
NOTIFICATION
Delhi, the 3rd January, 2026
F. No. FIN-BUD015/11/2025-Budget-FD/05.—In exercise of the powers conferred by sub section (2) of
section 46A of the Government of National Capital Territory of Delhi Act,1991 (1 of 1992), the Lieutenant
Governor, Delhi, with the approval of the President of India, hereby makes the following rules, namely: -
1. Short title and commencement. - These rules may be called the Government of National Territory of
Delhi (Custody of Public Moneys) rules, 2025.
2. They shall come into force w.e.f. 9th January, 2026.
2. The custody of public moneys, other than those credited to the Consolidated Fund of the National Capital
Territory of Delhi or the Contingency Fund of the National Capital Territory of Delhi, received by or on behalf of the
Lieutenant Governor of National Capital Territory of Delhi, their payment into the Public Account of the National
Capital Territory of Delhi and the withdrawal of moneys, therefrom and all other matters connected therewith or
ancillary to matters aforesaid shall be regulated by the rules for the time being applicable in relation to the custody of
the public moneys received by or on behalf of the President of India, their payment into the Public Account of India,
the withdrawal of moneys therefrom and all other matters connected therewith or ancillary thereto.
SHURBIR SINGH, Secy. (Finance)
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.