Section 45(3) in Orissa Panchayat Samiti Accounting Procedure Rules, 2002
(3)The above register will also show the interest due and the realisations on account of it from time to time. Care shall be taken to ensure that the amounts due are realised on due dates and that there are no outstanding investments exempted from income-tax shall be indicated in the remark column of the register together with the authority therefor.
