Section 10(2) in The Jammu and Kashmir Fiscal Responsibility and Budget Management Act, 2006
(2)In particular and without prejudice to the generality of the foregoing provisions, the Government shall, at the time of presentation of the budget, make disclosures on the following, alongwith detailed information in such forms as may be prescribed :-(a)the significant changes in the accounting standards, policies and practices affecting or likely to affect the computation of fiscal indicators;(b)details of borrowings by way of Ways and Means Advances/ Overdraft availed of from the Reserve Bank of India.
