Section 20(7)(b) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(b)If, however, the Cash Book has been totaled and the correction is required to be made at any time with in the same financial year in which the cheque was issued, it should be posted on the payment side of the Cash Rook in the Treasury column as a minus entry under the Head of expenditure to which it was originally charged; and