Section 513(3) in The Delhi Municipal Corporation Act, 1957
(3)Every item of expenditure shown in the supplementary statement as adopted by [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] shall be deemed to be expenditure covered by a current budget-grant within the meaning of section 102.