Section 33(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)Grants-in-aid required to be and paid by various departments of the Government on account of the execution of various schemes or otherwise, shall be paid into the Fund by the Treasury Officer concerned by transfer credit per contra debit to the Major Head concerned in accordance with the accounting procedure and the entry of the amounts so credited into Fund shall appear in the Pass Book on the basis of which the necessary entry shall be made on the receipt side of the Cash Book.
