Section 32(2) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(2)Whenever any sum is required to be credited into the sub-treasury, the Challan in Form FBA-3 shall be prepared, of which one folio shall be retained by the Sub-Treasury Office, the second part shall be handed over as receipt to the person making the payment.
