149. (1) On the recommendation of the Executive Committee the [Corporation] may, from time to time during a financial year, increase the amount of any budget grant, or make an additional budget grant for the purpose of meeting any special or unforeseen requirement arising during the said year, but not so that the estimated cash balance at the close of the year exclusive of the balance if any, of any special fund shall be reduced below the amount prescribed under clause (e) of sub-section (2) of section 146 or such higher amount as may have been fixed for the time being in this behalf by the [Corporation] in the case of either the [Corporation] Fund or other special funds.
(2) Such increased or addition budget grants shall be deemed to be included in the budget estimates approved by the 1Corporation for the year in which they are made.
(3) Reductions in and transfers from one budget head to another or within a budget head shall be made in accordance with the rules by the Executive Committee.