Section 19(5) in Punjab Regional and Town Planning and Development (General) Rules, 1995
(5)Every income and expenditure account shall give a true and fair view of the excesses of income over expenditure or the excesses of expenditure over income for the financial year and shall be in the form the set out in part II of Schedule II or as near thereto as circumstances admit or in such other form as may be approved by the State Government.
