Section 62(3) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(3)Increment certificate and last pay certificate shall only be attached to the first bills in which the periodical increments and the salaries of persons either transferred or lent to the Panchayat Samiti or the Zila Parishad, as the case may be, are drawn.
