Section 11 in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
11.
No erasures or overwritings shall be made in any account books. Corrections shall be made, if required, in red ink by drawing a line through the wrong entry and writing the correct figure in a nearby space. All such corrections shall be properly attested by the Secretary and the Sarpanch.
