Attestation of corrections

Corrections and alterations in the account if any shall be made neatly in red ink and attested by the person making the correction or alteration. Alterations and corrections in a voucher shall be authenticated by the payee and in the cash book by the Pradhan or Sarpanch or such other officer as may be appointed by the Deputy Director in this behalf. Erasures and overwriting shall on no account be permitted in registers, statements, cheques, vouchers or in accounts of any description.