Section 121(1) in Uttarakhand Panchayati Raj Act, 2016
(1)The Zila Panchayat shall, with the help of Planning and development Committee, in the manner prescribed and with due regard to the provisions prepare every year before such date as is fixed by rule in this behalf, a complete account of its actual and expected receipts and expenditure for the year ending an the thirty-first day of March next following such date, together with a budget estimate for the year commencing on the first day of April next fallowing.