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Upto what amount a department head can written off unservisable/old & dameged books give the rule reference?

and what about the limt of lost books in a single year?

how many books can be written off by principal in a college?

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You can  download softcopy and make it print. from follwoing link
http://finmin.nic.in/the_ministry/dept_expenditure/GFRS/GFR2005.pdf

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