Section 17 in The Water (Prevention And Control Of Pollution) Rules, 1975
17. Form of the budget estimates .-(1) The budget in respect of the year next ensuing showing the estimated receipts and expenditure of the Central Board shall be prepared in Forms I, II, III and IV and submitted to the Central Government.
(2)The estimated receipts and expenditure 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.
