Section 5 in U.P. Zila Panchayat (Maintenance and Weeding of Records) Rules, 1968
5.
In calculating the time fixed for the retention of the record, the computation of the term shall unless otherwise prescribed in the said Schedules be made from April 1, following the date of the last letter in the file recorded or of the final closing of the registers as the case may be or if the term be fixed from the conclusion of the audit, the date which is recorded at the end of the audit note for the period in question.
