Section 16(7)(b) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(b)If, however, the cash book has been totalled and the correction is required to be made at any time within the same year in which the cheque was issued, it should be posted on the payment side of the cash book in the 'Treasury' column as a minus entry under the head of 'Expenditure' to which it was originally charged.