Section 13 in The M.P. Zila Panchayats (Accounts) Rules, 1999
13. Accounting of deductions and adjustments.
- Where any deduction is made from payment, whether on account of salaries or expenses or advances, the net amount paid in cash/cheque shall be entered on the payment side of the Cash Book. The amount deducted/adjusted shall be shown as received in column No. (8) and the same amount shall be shown under column No. (16) of Cash Book in Form No. ZP-3 under the appropriate accounting head.
