The Presidential and Vice-Presidential Elections Rules, 1974
23. Dispatch and custody of ballot boxes and paper.-
(1) t a Presidential election, the presiding officer at every place of polling other than the Parliament House in New Delhi shall forthwith cause the sealed ballot box and packets and all other papers used at the poll to be sent to the Returning Officer in accordance with such general or special instructions as may be issued in that behalf by the Election Commission.
(2) The Returning Officer shall make adequate arrangements for the safe custody of all sealed ballot boxes and packets and other papers used at the poll, until the commencement of the counting of votes.
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