Section 5(a) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(a)The estimates of the receipt shall be as accurate and realistic as possible and shall show the amounts which are expected to be received by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, from the Government by way of grants-in-aid for Community Development Programme, and liabilities and schemes, if any, transferred by other departments of the Government to the Gram Panchayat, Panchayat Samiti or Zila Parishad respectively. This shall also include the amount expected to be realised by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, from local rates, taxes, fees or other sources. The arrears, if any, standing over from the past years for collection, shall only be included in the estimates to the extent these are expected to be actually realised. The people contribution (in cash only) if expected to be received by the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, for the execution of the Community Development Schemes or other department's schemes or its own schemes, should also be taken into account and provided for under proper head of account. The expected amounts of grant-in-aid for Community Development Programme and schemes of other departments of the Government shall, however, be intimated to the Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, by the Government;
