(2)The budget shall be in such form as the Central Government may direct and shall include a statement of(i)estimated opening balance(ii)estimated receipts by way of grant from the Central Government under Sub-section (7) of Section 12(iii)Proposed expenditure classified under the following heads or such other heads as the Central Government may direct -(a)Administration(b)Works(c)Research(d)Labour welfare(e)Development department(f)Replanting Subsidy(g)Advances to employees.
