Section 49(6) in The Maharashtra Village Panchayats Act, 1959
(6)The annual statement of accounts and proceedings of the Village Development Committee shall be kept and managed separately for day-to-day convenience but shall form an integral part of the panchayat record, accounts and proceedings, and shall be presented through the panchayat in the meeting of the Gram sabha specially cqlled for the purposes of approving annual budget and passing of the annual accounts of the panchayat.
