(3)The budget shall be prepared in accordance with such instructions as may be issued from time to time and be in such form as the Central Government may direct. It shall include a statement of -(i)the estimated opening balance;(ii)the estimated receipts under the different heads referred to in subsection (17) of Section 17;(iii)the estimated expenditure classified under the following heads and subheads or such other heads and sub-heads as the Central Government may from time to time direct-Heads :(a)Administration;(b)Development of tobacco production and curing;(c)Internal marketing facilities including grading;(d)Research;(e)Price Support Operations;(f)Market Survey;(g)Trade delegations;(h)Exhibitioners and fairs;(i)Statistic;(j)Works;(k)Propaganda and publicity;(l)Others;Sub Heads :(i)Pay of officers;(ii)Pay of establishment;(iii)Allowance, honoraria and the like, and(iv)Other charges, contingencies and the like
