Section 117(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)The utilisation certificates in respect of the grant-in-aid (sic) at the disposal of the Panchayat Samiti or the Zila Parishad, as the case may be, for the purpose of projects under sections, 119 and 180 of the Act, shall be furnished to concerned quarter in Form FBA-46.