Section 30(3) in Oil Industry (Development) Rules, 1975
(3)The budget shall be prepared in accordance with such instructions as may be issued from time to time and be in such from as the Central Government may direct and shall include a statement of.(i)the estimated opening balance;(ii)the estimated receipts referred to in sub-section (1) of section 18 and from other sources; and(iii)the estimated expenditure classified under heads and sub-heads as specified in schedule 1 to these rules.(iv)estimated closing balance;
