Section 20(4) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(4)When money is received into the fund by Book Transfer credit, its receipt shall be entered in the Cash Book by indicating 'By transfer credit' in particular columns and showing the amount under Treasury column of the Cash Book. All the dues of the Panchayat Samiti or the Zila Parishad tendered by third party shall be dealt with similarly into the Treasury' or bank direct.
