Section 215(1) in Rajasthan Panchayati Raj Rules, 1996
(1)Advances to employees for purchases of conveyance, advance for food grains and festivals shall be governed by the terms and conditions as applicable to State Government employees from time to time except that such advances may be granted out of own income. If its own income is not sufficient for this purpose, the advances may be granted from other resources which may be available with Panchayati Raj Institution. The interest received shall be treated as income of the Panchayati Raj Institution and shall be credited to its fund.