(9)The budget estimate shall be prepared on cash basis showing no deficit i.e. opening balances plus all receipts less all expenditures must not result in negative cash balances;] [Added by Bihar Act No. 2 of 2014, dated 8.1.2014.][[10] [Added by Bihar Act No. 7 of 2011, dated 27.5.2011.] Budget estimate shall be prepared, presented and adopted in such Form and in such manner, as may be prescribed.]
