Section 18(4) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(4)No eraser shall he made in any account book, register, form, voucher and if any correction has to he made, it shall he made neatly in red ink, by crossing a horizontal line over the incorrect entry and attested by the Drawing and Disbursing Officer or the Officer Incharge of the Institution concerned
