Section 5(c) in The Rules for Payment of Grant-in-Aid to Non-Government Allopathic Institutions & Red Cross Societies, 1970
(c)For annual grants the Institutions should submit alongwith the annual audited statement showing expenditure against each items in the preceding three years (including the year of the audited accounts). Any abnormal increase under any detailed head (increase exceeding 5%) should be explained in a explanatory note which should accompany such statement.
