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Sub Post Office (SO) is an operational unit located in urban as well as rural areas that report to the Head Post office. Sub Office provides mail booking services banking services remittance services and insurance services.
A sub post office is a departmental post office, headed either by a postal assistant working both as a counter clerk as well as a supervisor (sub postmaster) or a sub postmaster along with one or more counter clerks. The former is known as a single handed sub post office, whereas the later is known as a double handed or triple handed sub post office depending upon the number of operative staff.

An SO offers almost all the services provided by a head office or a GPO, but that depends on the locality in which it is situated. For example an SO situated in the city may offer Western Union Money Transfer, but an SO located 350 kms away from the capital may not. Barring that, basic services like PLI/ RPLI deposit or starting a new policy, post office savings bank facilities, mail services such as registered post or speed post, money orders, savings certificates are available at all SOs, not just dispatch and delivery of mail.

A head office is the accounting office of an SO.All the transactions done at an SO have to be sent to the HO for verification and re accounting. Each and every SO has a number of BOs operating under it. An SO serves as the accounting office of a BO.

A Branch office or BO is an extra departmental office headed by a branch postmaster, who is an extradepartmental worker. The working hours are roughly 3–5 hours. Almost all the aforementioned services are available at a BO barring a few.
Since BOs are not having computers, each and every transaction done have to be sent to its accounting office .

Nowadays, even BOs are being provided with POS machines and computer systems. BOs may be situated in areas where even rural banks don’t operate.

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