Section 28(3) in The National Oilseeds And Vegetable Oils Development Board Rules, 1984
(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 referred to in sub-section (1),of Sec.12 of the Act; and(iii)the estimated expenditure classified under the following head and sub-heads or such other heads and sub-heads as the Central Government may direct namely :-HEADS(a)Administration;(b)development of oilseeds, and vegetable oils production including promotion of cooperative efforts among oilseeds growers and assistance for improved methods of cultivation;(c)improvement of marketing facilities for oilseeds and vegetable oils and its products including grading;(d)research on oilseeds and vegetable oils and its products;(e)extension activities including propaganda and publicity;(f)statistics;(g)works; and(h)miscellaneous.SUB-HEADS(a)Salaries;(b)wages;(c)travel expenses;(d)office expenses;(e)machinery and equipment;(f)materials and supply;(g)rents, rates and taxes;(h)publications; and(i)other changes.(iv)Programme of activities for the ensuing financial year.
