Section 86(1) in The Punjab Panchayati Raj Act, 1994
(1)For every Gram Panchayat there shall be constituted a Gram Panchayat Fund bearing the name of the Gram Panchayat and there shall be placed to the credit thereof-(a)all grants from Government or other local authorities;(b)the balance (if any) standing at the credit of the Gram Panchayat at the commencement of this Act;(c)the balances and proceeds of all funds which, in the opinion of the Collector, were or are being collected for common secular purposes of the village or villages comprised in the Gram Sabha area;(d)all donations ;(e)all taxes duties, cesses, tolls and fees imposed and realised under this Act;(f)the sale proceeds of all dust, dirt, dung or refuge collected by the servants of the Gram Panchayat and dead bodies of animals not claimed by any person in accordance with any custom or usage and the trees and other produce of the land vested in the Gram Panchayat;(g)income derived from the village fisheries which are under the management of the Gram Panchayats;(h)income derived from common lands vested in the Gram Panchayat under any law for the time being in force;(i)any other amount to be received by the Gram Panchayat from any other source or assigned by the Panchayat Samiti or the Zila Parishad or Government;
