Section 23(1) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(1)At the end of each year, the Panchayat Samitis shall prepare its annual account in Form VIII showing its income and expenditure under each of the budget heads and send it to Zila Parishad by the following 15th May for transmission to the Government with its observations, if any.
