Under Section 26(3), the statement of programme of activities and financial estimates of the Authority may be revised during the financial year:

Section 26(3) permits mid-year revision of the Authority's approved programme/financial estimates, but such revision requires fresh CENTRAL GOVERNMENT approval - the original Section 26(2) approval (given before the financial year begins) does not automatically extend to cover subsequent revisions. There is no requirement of unanimous Board consent, no fixed twenty-per-cent revenue-shortfall trigger, and CAG involvement (which relates to post-facto AUDIT under Section 28, not pre-facto approval of estimates) plays no role in sanctioning mid-year revisions. This ensures continuous Government oversight over the Authority's financial planning throughout the year, not merely at its commencement.