The Karnataka Municipalities Accounting and Budgeting Rules, 2006.State Rules of Karnataka · 1964
(1) Water charges shall be accrued as income in the Water Supply and Sewerage Fund, in accordance with Chapter 4 of these rules. The demand, collection and balance under water charges shall be watched through the Special DCB Register in KMF NO.25 referred to in Rule 53(1) (b) above.
(2) Other receipts which are not accruable such as connection charges, water tanker charges, initial water supply deposit etc., shall be recognised on receipt, in accordance with Chapter 5 of these rules.
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