Section 6(2) in Tamil Nadu Village Panchayats (Receipts and Expenditure and Maintenance of the Accounts of Village Panchayats) Rules, 2000
(2)The executive authority of the village panchayat shall, in addition to the record in sub-rule (1), maintain or cause to be maintained in the office of the village panchayat, a register of endowments and trusts showing in separate pages, the yearly transactions relating to each endowment or trust.
