Section 25(iv) in The Goa Panchayats (Accounts, Audit and Custody of Funds) Rules, 1997
(iv)All budget estimates, original, revised and supplementary shall be passed before the Financial year to commence on the first day of April next following and the budget as passed by the Panchayat shall be forwarded to the Zilla Panchayat, if any, before such date as fixed by the Government.
