Section 29(1) in Punjab Panchayat Samitis and Zila Parishads Finance, Budget and Accounts Rules, 2014
(1)The Panchayat Samiti Fund and the Zila Parishad Fund kept under section 138 and section 188 of the Act, shall be of the nature of a Local Fund Deposit Account under the head "Deposits and Advance Part II Deposits not bearing interest- (c) Other Deposit Accounts-Deposit of Local Fund Other Funds-Other Miscellaneous Allowances Funds-Funds (i) Panchayat Samiti (ii) Zila Parishad".
