(3)The Budget shall be in such form as the Central Government may direct and shall include a statement of:(a)the estimated opening balance;(b)the estimated receipts by way of grant from the Central Government under Section 26 of the Act and from other sources:(c)the proposed expenditure classified under the following heads or under heads as the Central Government may direct:(i)administration;(ii)measures for promoting the sale and increasing the consumption of tea :(a)in India (b) outside:(iii)research;(iv)statistics;(v)others.
