Section 38(3) in The Bureau of Indian Standards Rules, 2018
(3)The estimates shall contain the following, namely:-(a)budget estimates for the current year;(b)revised estimates for the current year; and(c)budget estimates for the next year :Provided that where the expenditure is of an emergent and essential character but provision for the same has not been made in the budget, it shall be incurred only after the approval by the Executive Committee.
