136. (1) The Corporation may, and if so required by the Government shall, prepare and implement development plans for such periods and in such manner as may be specified. (2) Such plans shall be subject to the sanction of the Government and shall provide for- (a) the promotion, improvement and development of such function or functions of the Corporation as may be specified; (b) the manner in which the plans shall be financed, executed, implemented and supervised; (c) the agency through which the plans shall be executed and implemented; and (d) such other matters as may be necessary. (3) The Government may direct that any specified item of income of the Corporation shall wholly or in part be earmarked and applied in the implementation of a development plan.