Section 5 in The M.P. Gram Panchayats (Accounts) Rules, 1999
5. Corrections and Alterations.
- Corrections and alterations in the accounting records shall be neatly made in red ink and attested by the person making the corrections and alterations. Erasures or overwriting shall on no account permitted in accounting statements, vouchers or accounts of any description. Corrections shall be made only by the person who is incharge of the books.
