Section 10 in The Orissa Khadi and Village Industries Board Rules, 1956
10.
The receipt shall include all sums received by the Board during the year to which the accounts relate and shall be shown under the following heads and any other heads that may be decided upon by the Board from time to time :(a)Sums received by the Board by way of grant from the State Government;(b)Grants or contribution received from other authorities or individuals;(c)Interest accrued on investments;(d)Miscellaneous.The opening balance shall be shown at the head of the account on the receipt side.
