Section 2(1)(b) in Jammu and Kashmir Compensatory Afforestation Fund Rules, 2018
(b)"Annual Plan of Operation" means the annual plan for physical activities and financial provisions approved by the State Authority which describes milestones, conditions for success and explains how a strategic annual plan will be put into operation during the financial year in given budgetary terms, and containing inter alia, brief description, estimated cost, basis for cost estimation, agency identified for execution and time schedule of each activity to be executed from State Fund during a year ;