Regulation of Joint Stock Companies governs crediting application fees to the Public Account of India under the rules.

Rule 5 requires fees received by the Pay and Accounts Officer under the rules to be credited to the Public Account of India under the specified head of account relating to Regulation of Joint Stock Companies and fees realised under the Companies Act, 1956. The note records that the rule was substituted with effect from 29-09-1992; the earlier version allowed payment of fees by bank draft drawn in favour of the Pay and Accounts Officer at the Department of Company Affairs offices in New Delhi, Bombay, Calcutta and Madras.

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