Section 24 in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
24. Correction of miaelassified items.
- When it is necessary to correct any misclassification of any item of receipt or expenditure, no entry shall be made in the Cash Book, but the necessary 'deduct' and 'add' entries shall he made in red ink under the relevant Head of Account in the classified abstract, a note being made there against giving the date of the original debit or credit entry in the Cash Book, and the Head of Account to or from which the item has been transferred and the number and pages of the file on which the order sanctioning the correction has been recorded,
