Section 20(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)At the close of the day while signing the Cash Book, the Executive Officer or the Chief Executive Officer, as the case may be, should see that the receipts collected during the day are credited into the Treasury or and on the same day or on morning of the following working day with a Challan in Form FBA-3 or Bank voucher. When the money is paid into the treasury, the Executive Officer or the Chief Executive Officer making such payment shall compare the Treasury Officer's receipt on the Challan or Bank receipt with the entry made in the Cash Book before attesting it,
