15. Form of budget estimates under section 34
(1) The form in which and time within which the budget may be prepared and provided and forwarded to the government shall be as provided in Forms I, II, III and IV of Schedule I.
(2) The estimated receipts and expenditures shall be accompanied by the revised budget estimates for the current year.
(3) The budget shall, as far as may be, based on the account heads specified in Schedule II.
Rules and Regulations of India