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What are the write off library books rules for deceased employee of the Institution?

Dear Colleagues,

Kindly provide me write off rules for deceased employee who had issued library books. 

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Dear Sri Jagjit Singh,
According to the govt. rules, money should be adjusted from the payable amount to the deceased staff.
Regarding Writing off process, there are specific rules in CGFR. Please see Swamy's book of Financial Rules for Central Govt.

Sincerely,

Siddhartha S. Ray

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