Section 174(1) in Rajasthan Panchayati Raj Rules, 1996
(1)Panchayati Raj Institution shall prepare an annual action plan equivalent to value of 125 percent of its share of funds allocated in the preceding year before beginning of each financial year, preferably in the Gram Sabha meeting held in the last quarter of the financial year. No work can be taken up unless it forms the part of the Annual Action Plan.
