Section 4(2) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(2)The amounts collected shall be entered in the tax and miscellaneous items collection register and in the cash book. The amount collected shall be remitted to the credit of the village panchayat fund account. Whenever the remittances are made and credited to the fund accounts of village panchayat, the details of the remittance shall be entered on the debit side of the cash book on the date of remittance.
