Budget Manual Study Notes | CSS ADDA<\/title>\r\n <style>\r\n @import url('https:\/\/fonts.googleapis.com\/css2?family=Libre+Baskerville:wght@400;700&display=swap');\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 CSS VARIABLES \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n :root {\r\n --navy-dark: #1a3a2c;\r\n --navy-mid: #2d6e50;\r\n --navy-light: #4a9e78;\r\n --gold: #c9a227;\r\n --crimson: #8b1a2a;\r\n --bg-white: #fafcfb;\r\n --bg-light: #f4faf7;\r\n --text-dark: #1a1a1a;\r\n --text-mid: #333333;\r\n --text-muted: #666666;\r\n --text-white: #f5f5f5;\r\n --border: #c0d8cc;\r\n --border-light:#d8ede4;\r\n --green: #1a9e5c;\r\n --green-dark: #1a6e40;\r\n --amber: #d4940a;\r\n --base-font: 15.5px;\r\n --font-serif: 'Bookman Old Style','Libre Baskerville','Palatino Linotype','Book Antiqua',Georgia,serif;\r\n }\r\n\r\n *, *::before, *::after { margin:0; padding:0; box-sizing:border-box; }\r\n\r\n body {\r\n font-family: var(--font-serif);\r\n background: var(--bg-white);\r\n color: var(--text-dark);\r\n line-height: 1.75;\r\n font-size: var(--base-font);\r\n }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 LAYOUT \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .page-wrap { display:flex; min-height:100vh; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 SIDEBAR \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .sidebar {\r\n width: 350px; min-width: 350px;\r\n background: linear-gradient(180deg, #e8f2ec 0%, #d4e9dd 50%, #cce4d8 100%);\r\n color: var(--text-white);\r\n min-height: 100vh;\r\n }\r\n .sidebar-inner {\r\n position: sticky; top: 0;\r\n max-height: 100vh; overflow-y: auto;\r\n }\r\n .sidebar-inner::-webkit-scrollbar { width: 4px; }\r\n .sidebar-inner::-webkit-scrollbar-track { background: transparent; }\r\n .sidebar-inner::-webkit-scrollbar-thumb { background: rgba(201,162,39,.4); border-radius:2px; }\r\n\r\n .sidebar-header {\r\n padding: 22px 20px 18px;\r\n background: linear-gradient(135deg, #1a3a2c 0%, #2d6e50 100%);\r\n border-bottom: 3px solid var(--gold);\r\n text-align: center;\r\n }\r\n .sidebar-header .emblem { font-size:32px; margin-bottom:8px; display:block; }\r\n .sidebar-header h1 { font-family:var(--font-serif); font-size:17px; font-weight:700; letter-spacing:.5px; color:#fff; margin-bottom:4px; }\r\n .sidebar-header p { font-size:10px; opacity:.9; font-weight:400; letter-spacing:1.2px; text-transform:uppercase; color:#fff; }\r\n .sidebar-header .subject-badge {\r\n display:inline-block; margin-top:10px; background:var(--gold);\r\n color:#1a1a00; font-size:10px; font-weight:700;\r\n letter-spacing:1px; text-transform:uppercase;\r\n padding:3px 12px; border-radius:20px;\r\n }\r\n\r\n .toc-label {\r\n padding: 12px 20px 9px;\r\n font-size:10px; font-weight:700; letter-spacing:2px;\r\n text-transform:uppercase; color:var(--navy-dark);\r\n border-bottom:1px solid rgba(0,0,0,.08);\r\n }\r\n\r\n \/* Nav groups *\/\r\n .nav-group-label {\r\n padding: 8px 20px 4px;\r\n font-size:9px; font-weight:700; letter-spacing:2px;\r\n text-transform:uppercase; color:#2d6e50;\r\n }\r\n\r\n .nav-list { list-style:none; padding:4px 0; }\r\n .nav-item { border-bottom:1px solid rgba(0,80,40,.08); }\r\n .nav-link {\r\n display:flex; align-items:center; padding:11px 18px;\r\n color:var(--navy-dark); text-decoration:none;\r\n font-size:14px; font-weight:600;\r\n transition:all .25s ease; cursor:pointer;\r\n border-left:3px solid transparent;\r\n }\r\n .nav-link:hover { background:rgba(45,110,80,.1); border-left-color:var(--gold); }\r\n .nav-link.active { background:rgba(201,162,39,.18); border-left-color:var(--gold); }\r\n .nav-icon {\r\n width:30px; height:30px; border-radius:5px;\r\n background:rgba(45,110,80,.15);\r\n display:flex; align-items:center; justify-content:center;\r\n margin-right:10px; flex-shrink:0; font-size:14px;\r\n }\r\n .nav-link.active .nav-icon { background:var(--gold); }\r\n .nav-text { flex:1; line-height:1.3; color:var(--navy-dark); }\r\n .nav-num { font-size:9px; font-weight:700; letter-spacing:1px; color:#2d6e50; margin-left:8px; background:rgba(45,110,80,.12); padding:1px 6px; border-radius:10px; }\r\n .nav-special .nav-icon { background:rgba(201,162,39,.3); }\r\n .nav-special.active .nav-icon { background:var(--gold); }\r\n\r\n .sidebar-footer {\r\n padding:12px 20px; border-top:1px solid rgba(0,80,40,.12);\r\n font-size:10px; color:#5a7a68; text-align:center;\r\n }\r\n .sidebar-footer img { max-width:100px; max-height:40px; object-fit:contain; margin-bottom:7px; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 MAIN CONTENT \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .main { flex:1; min-width:0; background:var(--bg-white); }\r\n\r\n .content-header {\r\n background:var(--bg-white); padding:16px 28px;\r\n border-bottom:2px solid var(--border-light);\r\n position:sticky; top:0; z-index:50;\r\n }\r\n .breadcrumb { font-size:14px; color:#888; margin-bottom:5px; }\r\n .breadcrumb a { color:var(--navy-dark); text-decoration:none; font-weight:600; }\r\n .breadcrumb a:hover { color:var(--crimson); text-decoration:underline; }\r\n .breadcrumb .sep { color:#aaa; margin:0 5px; }\r\n .breadcrumb .cur { color:var(--crimson); font-weight:700; }\r\n .content-header h2 { font-family:var(--font-serif); font-size:21px; color:var(--navy-dark); font-weight:700; }\r\n\r\n .content-body { padding:28px 30px; max-width:980px; }\r\n\r\n \/* Section show\/hide *\/\r\n .section { display:none; animation:fadeIn .35s ease; }\r\n .section.active { display:block; }\r\n @keyframes fadeIn { from{opacity:0;transform:translateY(8px)} to{opacity:1;transform:none} }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 TYPOGRAPHY \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .chapter-title {\r\n text-align:center; color:var(--crimson);\r\n font-family:var(--font-serif);\r\n font-size:23px; font-weight:700;\r\n margin-bottom:22px; padding-bottom:13px;\r\n border-bottom:2px solid var(--crimson);\r\n }\r\n .sec-header { display:flex; align-items:center; gap:10px; margin:28px 0 9px; }\r\n .sec-icon {\r\n background:linear-gradient(135deg,var(--navy-dark),var(--navy-mid));\r\n color:#fff; width:29px; height:29px; border-radius:5px;\r\n display:flex; align-items:center; justify-content:center;\r\n font-size:14px; flex-shrink:0;\r\n }\r\n .sec-header h2 { color:var(--navy-dark); font-family:var(--font-serif); font-size:16px; font-weight:700; }\r\n .sub-header { display:flex; align-items:center; gap:9px; margin:20px 0 7px; }\r\n .sub-header h3 { color:var(--navy-mid); font-family:var(--font-serif); font-size:14.5px; font-weight:700; }\r\n .sec-rule { border:none; border-top:2px solid var(--navy-dark); margin-bottom:16px; }\r\n .sub-rule { border:none; border-top:1px solid var(--border); margin-bottom:14px; }\r\n\r\n .blue-head { font-family:var(--font-serif); font-weight:700; font-size:16px; color:var(--navy-dark); margin:16px 0 9px; }\r\n\r\n \/* Chapter badge blocks *\/\r\n .chapter-badge { display:inline-block; background:var(--navy-dark); color:#fff; font-size:10px; font-weight:700; letter-spacing:.12em; padding:3px 11px; border-radius:3px; margin-bottom:7px; text-transform:uppercase; }\r\n .section-badge { display:inline-block; background:var(--navy-mid); color:#fff; font-size:10px; font-weight:700; letter-spacing:.1em; padding:2px 9px; border-radius:3px; margin-right:8px; text-transform:uppercase; flex-shrink:0; }\r\n .chapter-heading-block { margin:28px 0 5px; }\r\n .chapter-heading-block h2 { font-family:var(--font-serif); font-size:20px; font-weight:700; color:var(--navy-dark); }\r\n .section-heading-block { display:flex; align-items:center; margin:22px 0 7px; }\r\n .section-heading-block h3 { font-family:var(--font-serif); font-size:15px; font-weight:700; color:var(--navy-dark); }\r\n .section-divider { border:none; border-top:1px solid var(--border); margin:20px 0; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 BOXES \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .box-green { background:linear-gradient(135deg,#f0f9f4,#e4f5ec); border-left:4px solid var(--green-dark); padding:13px 17px; margin:16px 0; border-radius:0 6px 6px 0; }\r\n .box-yellow { background:linear-gradient(135deg,#fffef5,#fff9e6); border-left:4px solid var(--amber); padding:13px 17px; margin:16px 0; border-radius:0 6px 6px 0; }\r\n .box-yellow p { font-style:italic; }\r\n .box-red { background:linear-gradient(135deg,#fff5f5,#ffebeb); border-left:4px solid var(--crimson); padding:13px 17px; margin:16px 0; border-radius:0 6px 6px 0; }\r\n .box-blue { background:linear-gradient(135deg,#f0faf5,#e4f5ec); border:2px solid var(--navy-mid); border-radius:8px; padding:17px; margin:16px 0; }\r\n .box-blue h3 { font-family:var(--font-serif); font-size:14.5px; font-weight:700; color:var(--navy-dark); margin-bottom:9px; }\r\n .box-important { background:var(--bg-light); border:1px solid var(--border); border-top:3px solid var(--navy-dark); border-radius:6px; padding:13px 17px; margin:14px 0; }\r\n .box-definition { background:#f0faf5; border:1px solid var(--border); border-left:4px solid var(--navy-mid); border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-warning { background:#fff9f0; border:1px solid #f0c080; border-left:4px solid var(--amber); border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-procedure { background:#f4faf7; border:1px solid var(--border); border-left:4px solid var(--navy-light); border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-keypoints { background:#fffef0; border:1px solid #e0d080; border-left:4px solid #b89a00; border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-label { font-size:12.5px; font-weight:700; text-transform:uppercase; letter-spacing:.1em; color:var(--navy-dark); margin-bottom:7px; }\r\n .statute-ref { margin:0 0 18px; }\r\n .statute-label { font-size:12.5px; font-weight:700; text-transform:uppercase; letter-spacing:.1em; color:var(--navy-dark); margin-bottom:5px; }\r\n .statute-box { background:var(--bg-light); border:1px solid var(--border); border-left:4px solid var(--navy-dark); border-radius:0 6px 6px 0; padding:15px 17px; font-size:14px; color:#333; line-height:1.8; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 LISTS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .list-sec { margin-left:16px; margin-bottom:13px; }\r\n .list-item { margin-bottom:9px; font-size:var(--base-font); display:flex; gap:9px; text-align:justify; }\r\n .list-num { font-weight:700; color:var(--navy-dark); min-width:26px; }\r\n\r\n .icon-list { list-style:none; display:flex; flex-direction:column; gap:7px; margin:7px 0; }\r\n .icon-list li { display:flex; gap:9px; align-items:flex-start; font-size:14px; line-height:1.75; }\r\n .icon-list .ico { flex-shrink:0; margin-top:2px; }\r\n\r\n .bullet-list { margin-left:13px; margin-top:9px; list-style:disc; padding-left:16px; }\r\n .bullet-list li { margin-bottom:8px; text-align:justify; font-size:var(--base-font); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 TABLES \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n table { width:100%; border-collapse:collapse; margin:16px 0; font-size:var(--base-font); border:1px solid #ccc; }\r\n th, td { border:1px solid #ccc; padding:9px 12px; text-align:left; vertical-align:top; font-size:var(--base-font); }\r\n th { background:linear-gradient(135deg,var(--navy-dark),var(--navy-mid)); color:#fff; font-weight:700; text-align:center; font-size:12.5px; letter-spacing:.5px; text-transform:uppercase; }\r\n tbody tr:nth-child(even) { background:#f4faf7; }\r\n tbody tr:hover { background:#e4f5ec; }\r\n td strong { color:var(--navy-dark); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 ACCORDION \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .acc-item { border:1px solid var(--border); border-radius:6px; margin-bottom:6px; overflow:hidden; }\r\n .acc-head { display:flex; justify-content:space-between; align-items:center; padding:10px 14px; background:var(--bg-light); cursor:pointer; font-size:13px; font-weight:700; color:var(--navy-dark); user-select:none; transition:background .15s; }\r\n .acc-head:hover { background:#d4efe3; }\r\n .para-num { background:var(--navy-dark); color:#fff; font-size:10px; font-weight:700; padding:2px 9px; border-radius:3px; letter-spacing:.06em; margin-right:8px; flex-shrink:0; }\r\n .chev { font-size:12.5px; transition:transform .25s; flex-shrink:0; }\r\n .acc-head.open .chev { transform:rotate(180deg); }\r\n .acc-body { display:none; padding:12px 16px; background:#fff; border-top:1px solid var(--border); font-size:14px; color:#333; line-height:1.8; }\r\n .acc-body.open { display:block; }\r\n\r\n \/* Para accordion *\/\r\n .para-accordion { margin:10px 0 16px; }\r\n .para-item { border:1px solid var(--border); border-radius:6px; margin-bottom:5px; overflow:hidden; }\r\n .para-item-header { display:flex; justify-content:space-between; align-items:center; padding:10px 14px; background:var(--bg-light); cursor:pointer; font-size:13px; font-weight:700; color:var(--navy-dark); user-select:none; transition:background .15s; }\r\n .para-item-header:hover { background:#d4efe3; }\r\n .para-item-header.open .chevron { transform:rotate(180deg); }\r\n .chevron { font-size:12.5px; transition:transform .25s; flex-shrink:0; }\r\n .para-item-body { display:none; padding:12px 16px; background:#fff; border-top:1px solid var(--border); font-size:14px; color:#333; line-height:1.8; }\r\n .para-item-body.open { display:block; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 FLOWCHART \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .flowchart { text-align:center; margin:20px 0; padding:20px; background:#f4faf7; border-radius:10px; border:1px solid var(--border-light); }\r\n .flowchart-title { font-family:var(--font-serif); font-weight:700; font-size:14.5px; margin-bottom:16px; color:var(--navy-dark); }\r\n .flowchart-row { display:flex; justify-content:center; align-items:center; gap:8px; margin-bottom:9px; flex-wrap:wrap; }\r\n .flowchart-row.fc-col { flex-direction:column; align-items:stretch; gap:0; }\r\n .flowchart-row.fc-col .fc-box { width:100%; max-width:560px; margin:0 auto; text-align:left; }\r\n .flowchart-row.fc-col .fc-arrow { transform:rotate(90deg); display:block; margin:4px auto; }\r\n .fc-box { background:linear-gradient(135deg,#d4efe3,#bde4d0); border:2px solid var(--navy-mid); border-radius:8px; padding:10px 13px; min-width:110px; font-size:var(--base-font); font-weight:600; text-align:center; }\r\n .fc-arrow { font-size:16px; font-weight:700; color:var(--navy-mid); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 TWO COLUMN \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .two-col { display:grid; grid-template-columns:1fr 1fr; gap:16px; margin:16px 0; }\r\n .col-box { background:#f4faf7; padding:13px; border-radius:6px; border:1px solid var(--border); }\r\n .col-box p { font-size:var(--base-font); }\r\n .col-title { font-family:var(--font-serif); font-weight:700; color:var(--navy-dark); font-size:14.5px; margin-bottom:8px; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 PILLS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .pill { display:inline-block; background:#d4efe3; color:#0f3a22; font-size:12.5px; font-weight:700; padding:2px 10px; border-radius:20px; margin:2px 3px 2px 0; border:1px solid var(--border); }\r\n .pill-gold { display:inline-block; background:#fff3d0; color:#5c3a00; font-size:12.5px; font-weight:700; padding:2px 10px; border-radius:20px; margin:2px 3px 2px 0; border:1px solid #e0c060; }\r\n .pill-red { display:inline-block; background:#ffe8e8; color:#6a0000; font-size:12.5px; font-weight:700; padding:2px 10px; border-radius:20px; margin:2px 3px 2px 0; border:1px solid #f0b0b0; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 GLOSSARY \u2014 PLAIN LIST \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .glossary-search-wrap { margin-bottom:6px; position:relative; }\r\n .glossary-search {\r\n width:100%; padding:10px 16px 10px 40px;\r\n font-family:var(--font-serif); font-size:13.5px; color:var(--text-dark);\r\n border:2px solid var(--border); border-radius:6px; background:#fff;\r\n outline:none; transition:border-color .2s;\r\n }\r\n .glossary-search:focus { border-color:var(--navy-mid); }\r\n .search-icon { position:absolute; left:13px; top:50%; transform:translateY(-50%); font-size:15px; color:#999; pointer-events:none; }\r\n .glossary-stats { font-size:13px; color:#999; margin-bottom:14px; font-style:italic; }\r\n \/* Each glossary row \u2014 always visible, no toggle *\/\r\n .gt-row {\r\n display:flex; border-bottom:1px solid var(--border-light); padding:12px 4px 12px 0;\r\n }\r\n .gt-row:nth-child(odd) { background:#fafcfb; }\r\n .gt-row:first-child { border-top:2px solid var(--navy-dark); }\r\n .gt-num {\r\n min-width:38px; font-size:12.5px; font-weight:700; color:#fff;\r\n background:var(--navy-dark); display:flex; align-items:flex-start;\r\n justify-content:center; padding:3px 0 0; flex-shrink:0;\r\n margin-right:14px; font-family:var(--font-serif);\r\n }\r\n .gt-content { flex:1; min-width:0; }\r\n .gt-term { font-size:13.5px; font-weight:700; color:var(--navy-dark); margin-bottom:2px; }\r\n .gt-also { font-size:13px; font-weight:400; color:var(--navy-mid); font-style:italic; }\r\n .gt-def { font-size:13px; color:#333; line-height:1.8; text-align:justify; }\r\n .gt-def ul { margin:5px 0 5px 16px; }\r\n .gt-def ul li { margin-bottom:4px; }\r\n .gt-hidden { display:none !important; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 CONSTITUTIONAL ARTICLES \u2014 PLAIN TEXT \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n \/* Jump chips \u2014 the only interactive element *\/\r\n .article-grid { display:grid; grid-template-columns:repeat(4,1fr); gap:6px; margin:12px 0 22px; }\r\n .article-chip {\r\n background:var(--bg-light); border:1px solid var(--border);\r\n border-radius:5px; padding:7px 6px; text-align:center;\r\n font-family:var(--font-serif); cursor:pointer; transition:all .18s;\r\n text-decoration:none; display:block;\r\n }\r\n .article-chip:hover { background:var(--navy-dark); color:#fff; border-color:var(--navy-dark); }\r\n .article-chip .art-num { font-size:13px; font-weight:700; color:var(--navy-dark); display:block; margin-bottom:1px; }\r\n .article-chip:hover .art-num { color:#fff; }\r\n .article-chip .art-label { font-size:9px; color:#666; line-height:1.3; display:block; }\r\n .article-chip:hover .art-label { color:#ddd; }\r\n \/* Plain always-visible article block *\/\r\n .art-block { margin-bottom:20px; scroll-margin-top:20px; }\r\n .art-block-head {\r\n display:flex; align-items:baseline; gap:12px;\r\n background:linear-gradient(90deg, var(--navy-dark), var(--navy-mid));\r\n padding:8px 14px;\r\n }\r\n .art-block-num { color:var(--gold); font-size:13px; font-weight:700; letter-spacing:.4px; white-space:nowrap; flex-shrink:0; }\r\n .art-block-title { color:#fff; font-size:13.5px; font-weight:700; font-family:var(--font-serif); }\r\n .art-block-body {\r\n border:1px solid var(--border); border-top:none;\r\n padding:13px 16px; font-size:13.5px; color:#333; line-height:1.85;\r\n background:#fff;\r\n }\r\n .art-block-body p { margin-bottom:8px; }\r\n .art-block-body p:last-child { margin-bottom:0; }\r\n .art-block-body ul { margin:7px 0 7px 18px; }\r\n .art-block-body ul li { margin-bottom:5px; line-height:1.75; }\r\n .exam-tip {\r\n margin-top:10px; background:#fff9e6; border-left:3px solid var(--amber);\r\n padding:8px 12px; border-radius:0 4px 4px 0;\r\n font-size:13.5px; font-style:italic; color:#5c3a00; line-height:1.7;\r\n }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 FLOW CHART (Legislative) \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .flow-chart { margin:12px 0 20px; }\r\n .flow-step { display:flex; gap:13px; margin-bottom:3px; }\r\n .flow-step-left { display:flex; flex-direction:column; align-items:center; flex-shrink:0; }\r\n .flow-num { width:32px; height:32px; border-radius:50%; background:var(--navy-dark); color:#fff; display:flex; align-items:center; justify-content:center; font-weight:700; font-size:13.5px; flex-shrink:0; }\r\n .flow-line { width:2px; flex:1; background:linear-gradient(180deg,var(--navy-dark),#8ab4d8); min-height:22px; }\r\n .flow-content { padding:5px 0 18px; flex:1; }\r\n .flow-content h5 { font-family:var(--font-serif); font-size:13.5px; font-weight:700; color:var(--navy-dark); margin-bottom:4px; }\r\n .flow-content p { font-size:13px; color:#444; line-height:1.75; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 PLACEHOLDER \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .ch-placeholder { display:flex; flex-direction:column; align-items:center; justify-content:center; padding:55px 28px; text-align:center; }\r\n .ch-placeholder .ph-icon { font-size:52px; margin-bottom:16px; opacity:.3; }\r\n .ch-placeholder h3 { font-family:var(--font-serif); font-size:19px; font-weight:700; color:#bbb; margin-bottom:9px; }\r\n .ch-placeholder p { font-size:13.5px; color:#ccc; max-width:340px; line-height:1.7; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 RESPONSIVE \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n @media (max-width:900px) {\r\n .page-wrap { flex-direction:column; }\r\n .sidebar { width:100%; min-width:100%; min-height:auto; }\r\n .sidebar-inner { position:relative; max-height:none; }\r\n .two-col, .article-grid { grid-template-columns:1fr; }\r\n .article-grid { grid-template-columns:repeat(2,1fr); }\r\n .flowchart-row { flex-direction:column; }\r\n .fc-arrow { transform:rotate(90deg); }\r\n }\r\n @media print { .sidebar{display:none;} .content-header{position:static;} }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\r\n GLOSSARY \u2014 STYLED CARDS (always visible, searchable)\r\n \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .glossary-search-wrap { position:relative; margin-bottom:6px; }\r\n .glossary-search {\r\n width:100%; padding:10px 16px 10px 40px;\r\n font-family:var(--font-serif); font-size:13.5px; color:var(--text-dark);\r\n border:2px solid var(--border); border-radius:7px; background:#fff;\r\n outline:none; transition:border-color .2s;\r\n }\r\n .glossary-search:focus { border-color:var(--navy-mid); }\r\n .search-icon { position:absolute; left:13px; top:50%; transform:translateY(-50%); font-size:15px; color:#999; pointer-events:none; }\r\n .glossary-stats { font-size:13px; color:#999; margin-bottom:18px; font-style:italic; }\r\n\r\n \/* Glossary card *\/\r\n .gl-card {\r\n border:1px solid var(--border); border-radius:8px;\r\n margin-bottom:10px; overflow:hidden;\r\n transition:box-shadow .2s;\r\n }\r\n .gl-card:hover { box-shadow:0 3px 12px rgba(0,0,0,.09); }\r\n .gl-hidden { display:none !important; }\r\n .gl-header {\r\n display:flex; align-items:center; gap:12px;\r\n padding:10px 16px;\r\n }\r\n .gl-num {\r\n width:30px; height:30px; border-radius:50%;\r\n background:rgba(255,255,255,.25);\r\n color:#fff; font-size:13.5px; font-weight:700;\r\n display:flex; align-items:center; justify-content:center;\r\n flex-shrink:0;\r\n }\r\n .gl-name { flex:1; font-size:13.5px; font-weight:700; color:#fff; line-height:1.3; }\r\n .gl-cat {\r\n font-size:10px; font-weight:700; letter-spacing:.5px;\r\n text-transform:uppercase; background:rgba(255,255,255,.2);\r\n padding:2px 9px; border-radius:12px; color:#fff; flex-shrink:0; white-space:nowrap;\r\n }\r\n \/* Color variants *\/\r\n .gc-blue { background:linear-gradient(90deg,#1a3a5c,#2d5a87); }\r\n .gc-green { background:linear-gradient(90deg,var(--navy-dark),var(--navy-mid)); }\r\n .gc-gold { background:linear-gradient(90deg,#7a5800,#c9a227); }\r\n .gc-navy { background:linear-gradient(90deg,#0f2419,#1a3a2c); }\r\n .gc-red { background:linear-gradient(90deg,#5a0a12,#8b1a2a); }\r\n .gc-teal { background:linear-gradient(90deg,#0a3a3a,#1a6e6e); }\r\n\r\n .gl-body {\r\n background:#fff; padding:12px 16px;\r\n font-size:13.5px; color:#333; line-height:1.8;\r\n }\r\n .gl-body p { margin-bottom:7px; }\r\n .gl-body p:last-child { margin-bottom:0; }\r\n .gl-note {\r\n margin-top:9px; background:#f4faf7; border-left:3px solid var(--navy-mid);\r\n padding:7px 11px; border-radius:0 5px 5px 0; font-size:14px; color:#333;\r\n }\r\n .gl-pills { display:flex; flex-wrap:wrap; gap:5px; margin-top:8px; }\r\n .gl-pill {\r\n background:#e4f5ec; color:#0f3a22; font-size:12.5px; font-weight:700;\r\n padding:2px 10px; border-radius:20px; border:1px solid var(--border);\r\n }\r\n .gl-list { margin:8px 0; display:flex; flex-direction:column; gap:5px; }\r\n .gl-list-item { display:flex; gap:8px; font-size:13.5px; line-height:1.75; }\r\n .two-mini { display:grid; grid-template-columns:1fr 1fr; gap:8px; margin-top:10px; }\r\n .mini-box { padding:8px 12px; border-radius:5px; font-size:14px; line-height:1.6; }\r\n .mini-red { background:#fff0f0; border:1px solid #f0b0b0; }\r\n .mini-green { background:#f0faf5; border:1px solid var(--border); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\r\n CONSTITUTIONAL ARTICLES \u2014 STYLED CARDS\r\n \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .article-grid {\r\n display:grid; grid-template-columns:repeat(4,1fr);\r\n gap:7px; margin:12px 0 22px;\r\n }\r\n .article-chip {\r\n background:var(--bg-light); border:1px solid var(--border);\r\n border-radius:6px; padding:8px 6px; text-align:center;\r\n font-family:var(--font-serif); cursor:pointer;\r\n transition:all .18s; text-decoration:none; display:block;\r\n }\r\n .article-chip:hover { background:var(--navy-dark); border-color:var(--navy-dark); }\r\n .article-chip .art-num {\r\n font-size:15px; font-weight:700; color:var(--navy-dark); display:block; margin-bottom:1px;\r\n }\r\n .article-chip:hover .art-num { color:var(--gold); }\r\n .article-chip .art-label { font-size:9px; color:#666; line-height:1.3; display:block; }\r\n .article-chip:hover .art-label { color:#ccc; }\r\n\r\n \/* Art card \u2014 rich, styled, always visible *\/\r\n .art-card {\r\n border-radius:8px; overflow:hidden; border:1px solid var(--border);\r\n margin-bottom:16px; scroll-margin-top:20px;\r\n transition:box-shadow .2s;\r\n }\r\n .art-card:hover { box-shadow:0 4px 16px rgba(0,0,0,.1); }\r\n .art-card-header {\r\n display:flex; align-items:center; gap:14px;\r\n padding:12px 18px;\r\n }\r\n .art-badge {\r\n background:rgba(255,255,255,.2); color:#fff;\r\n font-size:13px; font-weight:700; padding:4px 14px;\r\n border-radius:4px; flex-shrink:0; letter-spacing:.5px;\r\n border:1px solid rgba(255,255,255,.3);\r\n }\r\n .art-card-title { color:#fff; font-size:14.5px; font-weight:700; font-family:var(--font-serif); }\r\n \/* Header colour variants *\/\r\n .ac-blue { background:linear-gradient(90deg,#1a3a5c,#2d5a87); }\r\n .ac-green { background:linear-gradient(90deg,var(--navy-dark),var(--navy-mid)); }\r\n .ac-gold { background:linear-gradient(90deg,#7a5800,#b89400); }\r\n .ac-navy { background:linear-gradient(90deg,#0f2419,#1a4030); }\r\n .ac-red { background:linear-gradient(90deg,#5a0a12,#8b1a2a); }\r\n\r\n .art-card-body {\r\n background:#fff; padding:16px 18px;\r\n font-size:13.5px; color:#333; line-height:1.85;\r\n }\r\n .art-card-body > p { margin-bottom:10px; }\r\n .art-card-body > p:last-child { margin-bottom:0; }\r\n\r\n \/* three-col for article bodies *\/\r\n .three-col { display:grid; grid-template-columns:1fr 1fr 1fr; gap:14px; margin:14px 0; }\r\n\r\n @media(max-width:900px){\r\n .two-mini,.three-col { grid-template-columns:1fr; }\r\n .article-grid { grid-template-columns:repeat(2,1fr); }\r\n }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\r\n SCREENSHOT-STYLE NOTE BLOCKS\r\n \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .nb-section { margin:22px 0; border-radius:8px; overflow:hidden; border:1px solid #d8e8de; box-shadow:0 1px 4px rgba(0,0,0,.06); }\r\n .nb-section-head {\r\n display:flex; align-items:center; gap:12px; padding:11px 18px;\r\n font-family:var(--font-serif); font-size:14px; font-weight:700; color:#fff; letter-spacing:.3px;\r\n }\r\n .nb-section-head .nbh-icon {\r\n width:32px; height:32px; border-radius:6px; background:rgba(255,255,255,.18);\r\n display:flex; align-items:center; justify-content:center; font-size:17px; flex-shrink:0;\r\n }\r\n .nb-section-head .nbh-num {\r\n background:rgba(255,255,255,.18); border-radius:4px; font-size:10.5px;\r\n font-weight:700; padding:2px 9px; letter-spacing:.8px; margin-left:auto; white-space:nowrap;\r\n }\r\n .nbs-green { background:linear-gradient(90deg,#0f2419,#1a6040); }\r\n .nbs-blue { background:linear-gradient(90deg,#1a3a5c,#2d5a87); }\r\n .nbs-gold { background:linear-gradient(90deg,#5c3a00,#a07800); }\r\n .nbs-red { background:linear-gradient(90deg,#4a0810,#8b1a2a); }\r\n .nbs-teal { background:linear-gradient(90deg,#0a3030,#1a6060); 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}\r\n .article-grid { grid-template-columns:repeat(2,1fr); }\r\n .doc-letter-grid { grid-template-columns:1fr; }\r\n }\r\n <\/style>\r\n<\/head>\r\n<body>\r\n\r\n<div class=\"page-wrap\">\r\n\r\n \r\n <aside class=\"sidebar\">\r\n <div class=\"sidebar-inner\">\r\n\r\n <div class=\"sidebar-header\">\r\n <span class=\"emblem\">\ud83d\udcb0<\/span>\r\n <h1>CSS ADDA<\/h1>\r\n <p>Promotion Exams Portal<\/p>\r\n <span class=\"subject-badge\">Budget Manual<\/span>\r\n <\/div>\r\n\r\n <div class=\"toc-label\">\ud83d\udcda Table of Contents<\/div>\r\n\r\n <div class=\"nav-group-label\">Main Chapters<\/div>\r\n <ul class=\"nav-list\">\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link active\" data-section=\"ch1\" onclick=\"showSection('ch1')\">\r\n <span class=\"nav-icon\">\ud83d\udcd8<\/span>\r\n <span class=\"nav-text\">Chapter 1 \u2014 Introduction to the Budget<\/span>\r\n <span class=\"nav-num\">01<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch2\" onclick=\"showSection('ch2')\">\r\n <span class=\"nav-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <span class=\"nav-text\">Chapter 2 \u2014 Role and Responsibilities<\/span>\r\n <span class=\"nav-num\">02<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch3\" onclick=\"showSection('ch3')\">\r\n <span class=\"nav-icon\">\u2699\ufe0f<\/span>\r\n <span class=\"nav-text\">Chapter 3 \u2014 Budget Process<\/span>\r\n <span class=\"nav-num\">03<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch4\" onclick=\"showSection('ch4')\">\r\n <span class=\"nav-icon\">\ud83d\udcc5<\/span>\r\n <span class=\"nav-text\">Chapter 4 \u2014 Budget Finalization<\/span>\r\n <span class=\"nav-num\">04<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch5\" onclick=\"showSection('ch5')\">\r\n <span class=\"nav-icon\">\ud83d\udd27<\/span>\r\n <span class=\"nav-text\">Chapter 5 \u2014 Budget Execution<\/span>\r\n <span class=\"nav-num\">05<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch6\" onclick=\"showSection('ch6')\">\r\n <span class=\"nav-icon\">\ud83d\udcca<\/span>\r\n <span class=\"nav-text\">Chapter 6 \u2014 Budget Review<\/span>\r\n <span class=\"nav-num\">06<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch7\" onclick=\"showSection('ch7')\">\r\n <span class=\"nav-icon\">\ud83d\uddc2\ufe0f<\/span>\r\n <span class=\"nav-text\">Chapter 7 \u2014 Structure of Government Accounts<\/span>\r\n <span class=\"nav-num\">07<\/span>\r\n <\/a>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"nav-group-label\" style=\"margin-top:6px;\">Reference Material<\/div>\r\n <ul class=\"nav-list\">\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link nav-special\" data-section=\"glossary\" onclick=\"showSection('glossary')\">\r\n <span class=\"nav-icon\">\ud83d\udcd6<\/span>\r\n <span class=\"nav-text\">Glossary of Budget Terms<\/span>\r\n <span class=\"nav-num\">38<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link nav-special\" data-section=\"constitution\" onclick=\"showSection('constitution')\">\r\n <span class=\"nav-icon\">\u2696\ufe0f<\/span>\r\n <span class=\"nav-text\">Constitutional Provisions<\/span>\r\n <span class=\"nav-num\">16<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link nav-special\" data-section=\"annexure1\" onclick=\"showSection('annexure1')\">\r\n <span class=\"nav-icon\">\ud83d\udccb<\/span>\r\n <span class=\"nav-text\">Const. Provisions on Budget & Budget Related Issues<\/span>\r\n <span class=\"nav-num\">35<\/span>\r\n <\/a>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"sidebar-footer\">\r\n <div><img decoding=\"async\" src=\"logo.png\" alt=\"PromotionExams Logo\" onerror=\"this.style.display='none'\"><\/div>\r\n <p>\u00a9 2026 PromotionExams.com<\/p>\r\n <p>Erstwhile CSSADDA.in<\/p>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/aside>\r\n\r\n \r\n <main class=\"main\">\r\n <header class=\"content-header\">\r\n <div class=\"breadcrumb\">\r\n <a href=\"#\">Home<\/a><span class=\"sep\">\/<\/span>\r\n <a href=\"#\">Notes<\/a><span class=\"sep\">\/<\/span>\r\n <span id=\"crumb-cur\" class=\"cur\">Chapter 1 \u2014 Introduction to the Budget<\/span>\r\n <\/div>\r\n <h2 id=\"page-title\">Budget Manual \u2014 Ministry of Finance<\/h2>\r\n <\/header>\r\n\r\n <div class=\"content-body\">\r\n\r\n \r\n \r\n <div id=\"ch1\" class=\"section active\">\r\n\r\n <div class=\"chapter-title\">Chapter 1 : INTRODUCTION TO THE BUDGET<\/div>\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udcb0<\/div>\r\n <span>1. THE BUDGET<\/span>\r\n <span class=\"nbh-num\">Art. 112<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> The Constitution does <em>not<\/em> use the word 'Budget'. <strong>Article 112<\/strong> says the President shall, in respect of every financial year, cause to be laid before <strong>both Houses of Parliament<\/strong> \u2014 Lok Sabha and Rajya Sabha \u2014 a statement of estimated receipts and expenditure. This statement is known as the <strong>'Annual Financial Statement'<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Financial Year:<\/strong> The financial year for Union and State Governments in India runs from <strong>1st April to 31st March<\/strong> \u2014 spread over two calendar years.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The April\u2013March financial year was introduced in India from <strong>1867<\/strong>.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Prior to 1867:<\/strong> Financial year ran from <strong>1st May to 30th April<\/strong> (as per L.K. Jha Committee Report on Change in Financial Year).<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Presentation Date:<\/strong> The Union Budget is presently presented on <strong>1st February<\/strong> (or any other suitable date) by the Finance Minister to Parliament.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Changed from last day of February<\/span>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>2. FEATURES OF BUDGET<\/span>\r\n <span class=\"nbh-num\">6 Features<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Iterative Process:<\/strong> Budget preparation is an <em>iterative process<\/em> between the Ministry of Finance and line Ministries\/Departments.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Budget Circular:<\/strong> The process commences with the <strong>Budget Division in the Ministry of Finance<\/strong> issuing the <em>'Budget Circular'<\/em> detailing instructions for preparing estimates.\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n\r\n <div class=\"box-label\" style=\"margin:16px 0 10px;\">\ud83d\udccc Six Salient Features<\/div>\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(a) Cash Basis:<\/strong> Budget is prepared on <strong>cash basis<\/strong>. Whatever is expected to be actually received or paid under proper sanction during a financial year \u2014 including arrears of past years \u2014 should be budgeted in that year.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(b) Rule of Lapse:<\/strong> All appropriations granted by Parliament <strong>expire at the end of the financial year<\/strong>. Unspent budgets are not available for the next financial year. All unutilized funds within the year <em>'lapse'<\/em> at year-end.\r\n <span class=\"nb-tag nb-tag-red\">\ud83d\udd34 Important<\/span>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(c) Realistic Estimation:<\/strong> Each Demand must have <strong>realistic estimates<\/strong> \u2014 only what is genuinely required for expenditure in that year should be budgeted.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(d) Gross\/Net Basis:<\/strong> Budget is prepared both on <strong>gross basis<\/strong> and <strong>net basis<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Default (Gross Basis):<\/strong> Ministries\/Departments are normally NOT permitted to utilize their own receipts or deduct expenditure from budget proposals.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Exception (Net Basis):<\/strong> For some Grants where departmental receipts are allowed to be utilized \u2014 e.g., <strong>Ministry of Railways, Department of Posts<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(e) Form of Estimates to Correspond to Accounts:<\/strong> The form in the budget estimates must correspond to that of <strong>Government accounts<\/strong> \u2014 since it is from these accounts that Government performance is judged and estimation for subsequent years is made.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(f) Departmental Basis:<\/strong> Every Department prepares estimates for receipts and expenditure <strong>separately<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Generally, <strong>one Demand or Grant<\/strong> is allocated in respect of each Ministry\/Department.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For <strong>large Departments\/Ministries<\/strong> \u2014 more than one Demand for Grants may be allocated.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd2d<\/div>\r\n <span>3. SCOPE OF BUDGET<\/span>\r\n <span class=\"nbh-num\">3 Years | 3 Funds | 2 Accounts<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Form of Presentation:<\/strong> Budget is presented to Parliament in such form as the Finance Ministry may decide, after considering suggestions (if any) of the <strong>Estimates Committee<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Three-Year Span:<\/strong> Budget documents depict information for <strong>three consecutive years<\/strong>:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Budget Estimates (BE)<\/strong> \u2014 of receipts and expenditure for the <em>ensuing financial year<\/em><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revised Estimates (RE)<\/strong> \u2014 for the <em>current year<\/em> (updated mid-year)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Actuals<\/strong> \u2014 of the year <em>preceding<\/em> the current year (actual figures after audit)<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Three Parts \u2014 Government Accounts:<\/strong> The Annual Financial Statement shows receipts and expenditure in <strong>three separate parts<\/strong> corresponding to how Government accounts are maintained:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i) Consolidated Fund of India<\/strong> \u2014 all revenues received, loans raised, loan repayments received<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii) Contingency Fund of India<\/strong> \u2014 imprest; for unforeseen expenditure; at disposal of President<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii) Public Account of India<\/strong> \u2014 all other public moneys (GPF, NSC, deposits etc.); not subject to Parliamentary vote<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Two Account Types (Art. 112 mandate):<\/strong> As per Constitutional provisions, the AFS must distinguish expenditure on revenue account from other expenditure:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i) Revenue Account<\/strong> \u2014 day-to-day receipts and expenditure (salaries, interest, subsidies)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii) Capital Account<\/strong> \u2014 asset creation, loans given\/received, liabilities<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Charged vs Voted:<\/strong> Expenditure <strong>charged on the Consolidated Fund<\/strong> (not subject to vote of Parliament) is indicated separately. The <strong>Demands for Grants<\/strong> show separately \u2014 Revenue and Capital; Charged and Voted expenditure.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Classification of Receipts:<\/strong> Estimates of receipts are classified into:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Tax receipts<\/strong> \u2014 Direct taxes (Corporation Tax, Income Tax) + Indirect taxes (GST, Customs)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Non-tax receipts<\/strong> \u2014 Interest, dividends, fees, fines, external grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Capital receipts<\/strong> \u2014 Debt receipts (borrowings) and Non-Debt receipts (disinvestment)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Also classified as \u2014 those on <strong>Revenue Account<\/strong> and those on <strong>Capital Account<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Scope Enhanced by FRBM Statements:<\/strong> Two additional statements presented under the <strong>FRBM Act, 2003<\/strong> have further enhanced the scope of Budget:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Macroeconomic Framework Statement<\/strong> \u2014 assessment of growth prospects of the economy<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Medium-Term Fiscal Policy Statement cum Fiscal Policy Strategy Statement<\/strong> \u2014 rolling targets for specific fiscal indicators and strategic priorities for the ensuing year<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcc4<\/div>\r\n <span>4. BUDGET DOCUMENTS<\/span>\r\n <span class=\"nbh-num\">13 Documents (A\u2013M)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n The Union Budget is presented through various documents \u2014 some <strong>Constitutionally\/statutorily mandated<\/strong>, others <strong>explanatory<\/strong>. Presented to Parliament along with the Finance Minister's Budget Speech.\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"mandate-strip\">\r\n <div style=\"font-size:13px; font-weight:700; color:var(--navy-dark); width:100%; margin-bottom:4px;\">Document Status Classification:<\/div>\r\n <div class=\"mandate-pill\"><span class=\"mp-badge mp-const\">Constitutional<\/span> A (Art.112), B (Art.113), C (Art.110(1)(a))<\/div>\r\n <div class=\"mandate-pill\"><span class=\"mp-badge mp-frbm\">FRBM Act<\/span> D(i) Macro-Economic Statement, D(ii) MTFP cum FPSS<\/div>\r\n <div class=\"mandate-pill\"><span class=\"mp-badge mp-exp\">Explanatory<\/span> E, F, G, H, I, J, K, L, M (supportive documents)<\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-grid\">\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-green\">\r\n <div class=\"doc-letter-badge\">A<\/div>\r\n <div class=\"doc-letter-name\">Annual Financial Statement<\/div>\r\n <span class=\"doc-letter-ref\">Art. 112<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Shows estimated receipts and disbursements in <strong>3 parts<\/strong>:\r\n <ul>\r\n <li><strong>Statement I<\/strong> \u2014 CFI: Revenue + Capital (Receipts & Disbursements)<\/li>\r\n <li><strong>Statement IA<\/strong> \u2014 Disbursements Charged on CFI<\/li>\r\n <li><strong>Statement II<\/strong> \u2014 Contingency Fund of India<\/li>\r\n <li><strong>Statement III<\/strong> \u2014 Public Account (Receipts & Disbursements)<\/li>\r\n <li><strong>UT Statement<\/strong> \u2014 UTs without Legislature (tax + non-tax revenues + expenditure)<\/li>\r\n <\/ul>\r\n <div style=\"margin-top:7px; font-size:13.5px; color:#555;\">\ud83d\udccc Estimates are for expenditure <em>net of refunds and recoveries<\/em>.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-blue\">\r\n <div class=\"doc-letter-badge\">B<\/div>\r\n <div class=\"doc-letter-name\">Demands for Grants<\/div>\r\n <span class=\"doc-letter-ref\">Art. 113<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Estimates of voted expenditure required to be voted by <strong>Lok Sabha<\/strong>.\r\n <ul>\r\n <li>Generally <strong>one Demand per Ministry\/Department<\/strong>; more than one for large departments<\/li>\r\n <li>Estimates shown by <strong>Major Heads<\/strong> \u2014 charged\/voted; Revenue\/Capital break-up<\/li>\r\n <li>For UTs without Legislature \u2014 separate Demand for each UT<\/li>\r\n <li>Estimates are <strong>Gross amounts<\/strong>; recoveries shown as below-the-line entries<\/li>\r\n <li>Where no voted expenditure \u2014 called <strong>'Appropriation'<\/strong> (not a Demand)<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-gold\">\r\n <div class=\"doc-letter-badge\">C<\/div>\r\n <div class=\"doc-letter-name\">Finance Bill<\/div>\r\n <span class=\"doc-letter-ref\">Art. 110(1)(a)<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Presented along with AFS; details imposition, abolition, remission, alteration or regulation of taxes.\r\n <ul>\r\n <li>A <strong>Money Bill<\/strong> as defined under Article 110<\/li>\r\n <li>Cannot be introduced in <strong>Rajya Sabha<\/strong><\/li>\r\n <li>Accompanied by a <strong>Memorandum<\/strong> explaining provisions and their implications<\/li>\r\n <li>Contains other Budget provisions classifiable as Money Bill<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-teal\">\r\n <div class=\"doc-letter-badge\">D<\/div>\r\n <div class=\"doc-letter-name\">FRBM Act Statements<\/div>\r\n <span class=\"doc-letter-ref\">FRBM Act, 2003<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n <strong>D(i) Macro-Economic Framework Statement:<\/strong> Assessment of GDP growth rate, domestic economy, external sector stability, fiscal balance of Central Govt.\r\n <br><br>\r\n <strong>D(ii) Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement:<\/strong> 3-year rolling targets for <strong>6 fiscal indicators<\/strong>:\r\n <ul>\r\n <li>(i) Fiscal Deficit (ii) Revenue Deficit (iii) Primary Deficit<\/li>\r\n <li>(iv) Tax Revenue (v) Non-Tax Revenue (vi) Central Govt. Debt<\/li>\r\n <\/ul>\r\n Includes assessment of revenue vs expenditure balance and use of capital receipts for productive assets.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-slate\">\r\n <div class=\"doc-letter-badge\">E<\/div>\r\n <div class=\"doc-letter-name\">Expenditure Budget<\/div>\r\n <span class=\"doc-letter-ref\">Also: SBE<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Also known as <strong>Statement of Budget Estimates (SBE)<\/strong>. Shows scheme\/programme estimates on net basis (Revenue + Capital) at one place.\r\n <br><br>\r\n <strong>Two Umbrellas:<\/strong>\r\n <ul>\r\n <li><em>Centre's Expenditures<\/em> \u2192 (a) Establishment Expenditure (b) Central Sector Schemes (c) Other Central Expenditure incl. CPSEs & Autonomous Bodies<\/li>\r\n <li><em>Transfers to States\/UTs<\/em> \u2192 (a) Centrally Sponsored Schemes (b) Finance Commission Transfers (c) Other Transfers<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-green\">\r\n <div class=\"doc-letter-badge\">F<\/div>\r\n <div class=\"doc-letter-name\">Receipts Budget<\/div>\r\n <span class=\"doc-letter-ref\">2 Parts<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Explains and analyzes receipts in AFS. Includes trends over the years and details of External Assistance.\r\n <ul>\r\n <li><strong>Part A \u2014 Receipts:<\/strong> Abstract of all types of receipts \u2014 Tax, Non-Tax Revenue, Capital (Debt + Non-Debt)<\/li>\r\n <li><strong>Part B \u2014 Assets & Liability Statements:<\/strong> Annuity projects, arrears of Non-Tax Revenue, Tax raised but not realized, Assets, Guarantees (as per FRBM Rules 2004). Debt profile of Govt. of India.<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-blue\">\r\n <div class=\"doc-letter-badge\">G<\/div>\r\n <div class=\"doc-letter-name\">Expenditure Profile<\/div>\r\n <span class=\"doc-letter-ref\">Post-2017<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Earlier called <strong>Expenditure Budget Vol-I<\/strong>. Recast in line with the decision to <strong>merge Plan and Non-Plan expenditure<\/strong>. Provides a broad expenditure picture across sectors.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-gold\">\r\n <div class=\"doc-letter-badge\">H<\/div>\r\n <div class=\"doc-letter-name\">Budget at a Glance<\/div>\r\n <span class=\"doc-letter-ref\">Summary<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n A brief summary document showing:\r\n <ul>\r\n <li>Receipts and disbursements with broad details of tax\/non-tax revenues<\/li>\r\n <li>Resources transferred by Centre to State and UT Governments<\/li>\r\n <li><strong>Revenue Deficit, Gross Primary Deficit<\/strong> and <strong>Gross Fiscal Deficit<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-red\">\r\n <div class=\"doc-letter-badge\">I<\/div>\r\n <div class=\"doc-letter-name\">Memorandum Explaining the Finance Bill<\/div>\r\n <span class=\"doc-letter-ref\">Explanatory<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Accompanies the Finance Bill. Explains the provisions of the Finance Bill to enable understanding of <strong>taxation proposals<\/strong>, with provisions and their implications clearly explained.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-teal\">\r\n <div class=\"doc-letter-badge\">J<\/div>\r\n <div class=\"doc-letter-name\">Output-Outcome Monitoring Framework<\/div>\r\n <span class=\"doc-letter-ref\">\u20b9500 Cr threshold<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Prepared for <strong>Central Sector Schemes (CS) and Centrally Sponsored Schemes (CSS)<\/strong> with financial outlay of <strong>\u20b9500 crore or more<\/strong>.\r\n <ul>\r\n <li>Prepared by respective Ministries\/Departments<\/li>\r\n <li>Presented as a consolidated statement with Budget<\/li>\r\n <li>Contains clearly defined <strong>outputs and outcomes<\/strong> with measurable indicators and specific targets for the ensuing year<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-slate\">\r\n <div class=\"doc-letter-badge\">K<\/div>\r\n <div class=\"doc-letter-name\">Key Features of the Budget<\/div>\r\n <span class=\"doc-letter-ref\">Highlights<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Indicates, <em>inter alia<\/em>:\r\n <ul>\r\n <li>Prominent <strong>achievements<\/strong> in various sectors<\/li>\r\n <li><strong>New initiatives<\/strong> announced in the Budget<\/li>\r\n <li><strong>Allocation of funds<\/strong> in important areas<\/li>\r\n <li>Summary of <strong>tax proposals<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-plum\">\r\n <div class=\"doc-letter-badge\">L<\/div>\r\n <div class=\"doc-letter-name\">Status of Implementation of Budget Announcements<\/div>\r\n <span class=\"doc-letter-ref\">Action Taken<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Indicates <strong>action taken<\/strong> and <strong>action in progress<\/strong> on announcements made in the Budget of previous years. Position updated to the <strong>first week of January<\/strong> of the reporting year.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-green\">\r\n <div class=\"doc-letter-badge\">M<\/div>\r\n <div class=\"doc-letter-name\">Key to Budget Documents<\/div>\r\n <span class=\"doc-letter-ref\">Guide<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Contains a <strong>brief description of all Budget documents<\/strong> listed above (A through L). Serves as a reader's guide to the Budget documents.\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>5. DETAILED DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">Other Important Document<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Prepared by:<\/strong> The Detailed Demands for Grants are prepared by the <strong>Ministries\/Departments<\/strong> on the basis of provisions made in the Demands for Grants.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Laid on Table of Lok Sabha:<\/strong> These are laid on the Table of Lok Sabha <strong>after presentation of the Budget<\/strong> but <strong>before discussion<\/strong> on Demands for Grants commences.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Contents \u2014 Further Break-up:<\/strong> Detailed Demands show further break-up <strong>by objects of expenditure<\/strong>, for provisions of programmes\/organizations where individual provision is <strong>\u20b91 lakh or more<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Estimates are followed by <strong>details of recoveries<\/strong> taken in reduction of expenditure in the accounts.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">In both Demands for Grants and Detailed Demands \u2014 totals are shown <strong>Major Head-wise<\/strong> and <strong>Section-wise<\/strong> (Revenue and Capital Sections).<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Each head shows: <strong>(i) Total provision (ii) Charged provision (iii) Voted provision<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\ude82<\/div>\r\n <span>6. MERGER OF RAIL BUDGET WITH GENERAL BUDGET<\/span>\r\n <span class=\"nbh-num\">Landmark Reform 2017-18<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>When Implemented:<\/strong> Merger of Railway Budget with General Budget was implemented from <strong>Budget for FY 2017-18<\/strong> \u2014 described as one of the <em>landmark budgetary reforms<\/em>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>History of Separate Railway Budget:<\/strong> The separate Railway Budget started in <strong>1924<\/strong> and continued after independence as a <em>convention<\/em> (not under any Constitutional provision).\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Purpose of Merger:<\/strong> To bring Railway affairs to <strong>centre stage<\/strong>, present a holistic picture of Government's financial position, reduce procedural requirements, and bring focus on <strong>delivery and good governance<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Five Administrative & Financial Arrangements approved by Cabinet:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i)<\/strong> Railways <strong>continue as a distinct entity<\/strong> \u2014 departmentally run commercial undertaking<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii)<\/strong> Railways retain their <strong>functional autonomy<\/strong> and delegation of financial powers as per existing guidelines<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii)<\/strong> Existing financial arrangements continue \u2014 Railways meet all <strong>revenue expenditure<\/strong> (ordinary working expenses, pay, pensions) from their own revenue receipts<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iv)<\/strong> The <strong>Capital at Charge of Railways was wiped off<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(v)<\/strong> Ministry of Railways gets <strong>Gross Budgetary Support (GBS)<\/strong> towards meeting part of capital expenditure as in the past<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Problem with Separate Railway Budget:<\/strong> A formal and public presentation created pressure for <strong>large public announcements<\/strong> on new trains and projects without detailed analysis of need or financial viability.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Post-Merger Review:<\/strong> Scrutiny of Railway estimates is now done in <strong>Ministry of Finance during mid-year review<\/strong> \u2014 focusing on optimal utilization of resources and railway infrastructure. Takes into account performance of Railways in previous and current year for revising revenue and expenditure targets.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Key Outcome:<\/strong> Number of Demands for Grants operated by Railways was reduced from <strong>16 to 1<\/strong>. Appropriations for Railways are now part of the main <strong>Appropriation Bill<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:16px;\">\r\n <div class=\"box-label\">\u2b50 At a Glance \u2014 Railway Budget Merger<\/div>\r\n <div class=\"two-col\" style=\"margin:10px 0 0;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson);\">\r\n <div class=\"col-title\" style=\"color:var(--crimson);\">Before 2017-18<\/div>\r\n <ul class=\"bullet-list\">\r\n <li>Separate Railway Budget since 1924<\/li>\r\n <li>Convention \u2014 not Constitutional<\/li>\r\n <li>16 Railway Demands for Grants<\/li>\r\n <li>Public pressure for announcements<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green);\">\r\n <div class=\"col-title\" style=\"color:var(--green);\">After 2017-18<\/div>\r\n <ul class=\"bullet-list\">\r\n <li>Merged with General Budget<\/li>\r\n <li>Only 1 Railway Demand for Grant<\/li>\r\n <li>Part of main Appropriation Bill<\/li>\r\n <li>Focus on delivery & governance<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch2\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 2 : ROLES AND RESPONSIBILITIES<\/div>\r\n\r\n \r\n\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>1. ROLE OF PARLIAMENT<\/span>\r\n <span class=\"nbh-num\">Art. 265, 266, 112, 114<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Parliamentary Control over Public Finance:<\/strong> In India, parliamentary control over public finances is ensured through <strong>approval of the Annual Budget<\/strong>. While the Government formulates the Union Budget, Parliament approves it and also enforces <strong>accountability of the Executive<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Framework (Art. 265, 266, 112, 114):<\/strong> The Constitution outlines the mechanism for parliamentary control over public purse through three cardinal rules:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>No tax without law<\/strong> \u2014 no tax shall be levied or collected except by authority of law (Art. 265)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>No expenditure without Legislature's authorization<\/strong> \u2014 no expenditure can be incurred without legislative sanction (Art. 266, 114)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Annual Financial Statement before Parliament<\/strong> \u2014 President shall cause AFS to be laid before both Houses every financial year (Art. 112)<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-keypoints\" style=\"margin-top:14px;\">\r\n <div class=\"box-label\">\u2b50 Three Cardinal Rules of Parliamentary Financial Control<\/div>\r\n <div class=\"three-col\" style=\"margin:10px 0 0;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson); text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\udeab<\/div>\r\n <div class=\"col-title\" style=\"color:var(--crimson); font-size:13px;\">No Tax without Law<\/div>\r\n <p style=\"font-size:13.5px;\">Art. 265 \u2014 Every tax must have legislative basis. Finance Act authorizes taxes.<\/p>\r\n <\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark); text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\udd12<\/div>\r\n <div class=\"col-title\" style=\"font-size:13px;\">No Expenditure without Authorization<\/div>\r\n <p style=\"font-size:13.5px;\">Art. 114 \u2014 No withdrawal from CFI without Appropriation Act.<\/p>\r\n <\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green); text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\udccb<\/div>\r\n <div class=\"col-title\" style=\"color:var(--green); font-size:13px;\">AFS before Parliament<\/div>\r\n <p style=\"font-size:13.5px;\">Art. 112 \u2014 President lays Annual Financial Statement before both Houses.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfc5<\/div>\r\n <span>2. PRESIDENT'S APPROVAL<\/span>\r\n <span class=\"nbh-num\">Rule 204(1) Lok Sabha<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Date of Presentation:<\/strong> As per Rule 204(1) of Rules of Procedure and Conduct of Business in Lok Sabha, the Budget is presented on such date as <strong>decided by the President<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Time of Presentation:<\/strong> Budget is presented at <strong>11.00 am<\/strong> on <strong>1st February<\/strong> or any other date as decided by the Government.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Election Year \u2014 Double Budget:<\/strong> In the year when <strong>General Elections to Lok Sabha are held<\/strong>, the Budget may be presented <em>twice<\/em>:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>First:<\/strong> Interim Budget \u2014 to secure a Vote on Account for a few months<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Later:<\/strong> Full Budget \u2014 for the full financial year (by the new Government)<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Approval Process:<\/strong> President's approval for Budget presentation is obtained by the <strong>Secretary General, Lok Sabha Secretariat<\/strong> \u2014 after the Speaker agrees to the date suggested by Government \u2014 before commencement of the Budget Session.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Communication to Members:<\/strong> After President's approval, Members are informed of the date and time through <strong>Lok Sabha\/Rajya Sabha Bulletin Part-II<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcdc<\/div>\r\n <span>3. SUMMARY FOR THE PRESIDENT<\/span>\r\n <span class=\"nbh-num\">Art. 117(1) & 117(3)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Purpose:<\/strong> Before Budget presentation, President's recommendation is obtained under <strong>Article 117(1) and 117(3)<\/strong> for introduction and consideration in Lok Sabha of:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a) Finance Bill<\/strong> \u2014 along with recommendation under <strong>Article 274<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b) Appropriation Bill (General)<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Documents accompanying Summary:<\/strong> The President's approval is obtained through <em>'Summary for the President'<\/em> along with:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">(i) Annual Financial Statement (ii) Finance Bill (iii) Demands for Grants (iv) FRBM Act Statements<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Content of Summary Note:<\/strong> Includes direct and indirect tax proposals and miscellaneous financial provisions as proposed through the Finance Bill.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Approval Chain:<\/strong> The summary note is approved by <strong>Finance Minister \u2192 Prime Minister<\/strong> before being taken for President's approval \u2014 normally in the <em>morning of the date of Budget presentation<\/em>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 FM \u2192 PM \u2192 President \u2014 in sequence<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\uddc2\ufe0f<\/div>\r\n <span>4. SUMMARY FOR THE CABINET<\/span>\r\n <span class=\"nbh-num\">Pre-Presentation Briefing<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Timing:<\/strong> <em>Immediately prior<\/em> to the presentation of the Budget in Parliament, the <strong>Finance Minister briefs the Cabinet<\/strong> on Budget proposals and the Finance Bill.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Who Prepares:<\/strong> The <strong>Budget Division<\/strong> prepares the 'Summary for the Cabinet'.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Contents of Cabinet Summary:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revised Estimates proposals<\/strong> for the current year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Budget proposals<\/strong> for the ensuing year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Estimated receipts \u2014 including <strong>direct and indirect tax proposals<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Miscellaneous financial provisions through Finance Bill<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Brief on <strong>compliance with FRBM Act and Rules<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Sequence:<\/strong> Note approved by Finance Minister \u2192 Cabinet briefed by FM \u2192 <strong>immediately after<\/strong>, Budget presented in Parliament.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83c\udfa4<\/div>\r\n <span>5. BUDGET PRESENTATION<\/span>\r\n <span class=\"nbh-num\">Lok Sabha First<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Speech \u2014 Lok Sabha:<\/strong> The Finance Minister makes a speech in Lok Sabha providing details of proposals for the new financial year regarding <strong>taxation, borrowings and expenditure plans<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Nature of Speech:<\/strong> The Budget Speech is largely a <strong>policy document<\/strong> \u2014 highlights the policies and programmes of the Government.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Rajya Sabha:<\/strong> Budget is laid on the <strong>Table of Rajya Sabha<\/strong> soon after FM completes speech in Lok Sabha. <strong>No discussion takes place<\/strong> on the day the Budget is presented. Sets of Budget papers are supplied to Members through <strong>electronic\/digital mode<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Speech Copies:<\/strong> <strong>Five copies<\/strong> of the Finance Minister's speech are provided to the Secretary General, Lok Sabha from the Official Gallery as soon as FM starts reading.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\udcac<\/div>\r\n <span>6. GENERAL DISCUSSIONS<\/span>\r\n <span class=\"nbh-num\">Policy Debate \u2014 No Vote<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Dates Fixed by:<\/strong> The Ministry of Parliamentary Affairs in <strong>consultation with Ministry of Finance<\/strong> fixes the dates for General Discussions on the Budget \u2014 subsequent to the day of presentation.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Scope:<\/strong> The House is at liberty to discuss the Budget as a whole or any question of principle involved therein. <strong>No motion can be moved<\/strong> and the Budget is <strong>NOT submitted to vote<\/strong> during General Discussion.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 No motion, No vote at this stage<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>FM's Right to Reply:<\/strong> Finance Minister has a <strong>right to reply<\/strong> at the end of discussions. Scope is confined to: general examination of Budget; taxation policy as in Budget Speech; general schemes and structures. <strong>Specific issues<\/strong> are taken up when relevant Demands for Grants or Finance Bill is taken up.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Officers Assigned:<\/strong> Officers <strong>not below the rank of Under Secretaries<\/strong> are assigned to cover General Discussions in both Houses.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">They report important points to <strong>Heads of Divisions\/Heads of Departments<\/strong> for preparing 'Notes'<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Notes prepared <em>promptly<\/em> and submitted to Finance Minister \u2014 <strong>not to be deferred to the following day<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>'Gist of Points'<\/strong> raised during the day required to be submitted to Finance Minister<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Form for 'Notes' is part of <strong>Annexure I of the Handbook of Parliamentary Procedure<\/strong> issued by Ministry of Finance<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Parliament Cell uploads <em>uncorrected<\/em> verbatim record of Proceedings of both Houses on the <strong>same day or following day<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\u2702\ufe0f<\/div>\r\n <span>7. CUT MOTIONS<\/span>\r\n <span class=\"nbh-num\">3 Types \u2014 Lok Sabha Only<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>When:<\/strong> After General Discussion, Demands for Grants of individual Ministries are taken up in Lok Sabha <em>for discussion and voting<\/em> as per a timetable decided at the <strong>Business Advisory Committee<\/strong> meeting.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Who Can Move:<\/strong> When a Demand is taken up, <em>any Member<\/em> who has given prior notice may move any of the following types of Cut Motions to seek <strong>reduction in the amount of the Demand<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"card-grid\" style=\"margin:14px 0;\">\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\u2702\ufe0f (a) Disapproval of Policy Cut<div class=\"card-ref\">Reduce to \u20b91<\/div><\/div>\r\n <div class=\"card-body\">\r\n <p>Motion: <em>\"That the amount of the demand be reduced to <strong>\u20b91<\/strong>\"<\/em><\/p>\r\n <p>Represents <strong>disapproval of the policy<\/strong> underlying the demand. Member indicates precise particulars of policy to be discussed. Discussion confined to specific points in notice \u2014 Member may advocate an <em>alternative policy<\/em>.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83d\udcb0 (b) Economy Cut<div class=\"card-ref\">Reduce by Specific Amount<\/div><\/div>\r\n <div class=\"card-body\">\r\n <p>Motion: <em>\"That the amount of the demand be reduced by a <strong>specified amount<\/strong>\"<\/em><\/p>\r\n <p>Represents economy that can be effected. Member may indicate a <strong>lump sum reduction<\/strong> or omission\/reduction of an item. Speech confined to how <em>economy can be effected<\/em> on the particular matter.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udce2 (c) Token Cut<div class=\"card-ref\">Reduce by \u20b9100<\/div><\/div>\r\n <div class=\"card-body\">\r\n <p>Motion: <em>\"That the amount of the demand be reduced by <strong>\u20b9100<\/strong>\"<\/em><\/p>\r\n <p>To <strong>ventilate a specific grievance<\/strong> which is in the sphere of responsibility of Government of India. Discussion is limited to the particular grievance specified in the motion.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Advance Copies:<\/strong> Advance copies of Cut Motions relating to <strong>Ministry of Finance<\/strong> when received are sent to the <strong>Financial Adviser<\/strong> for preparation of briefs for the Finance Minister's use.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Reply:<\/strong> Cut motions are generally replied by the <strong>administrative Minister concerned<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:14px;\">\r\n <div class=\"box-label\">\u2b50 Quick Comparison \u2014 Three Cut Motions<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Type<\/th><th>Amount of Reduction<\/th><th>Purpose<\/th><th>Scope of Discussion<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>Disapproval of Policy<\/strong><\/td><td>Reduce to \u20b91<\/td><td>Disapprove the policy<\/td><td>Specific policy mentioned in notice; may advocate alternative<\/td><\/tr>\r\n <tr><td><strong>Economy Cut<\/strong><\/td><td>Reduce by specific amount (lump sum or item)<\/td><td>Effect economy<\/td><td>Confined to how economy can be effected on that matter<\/td><\/tr>\r\n <tr><td><strong>Token Cut<\/strong><\/td><td>Reduce by \u20b9100<\/td><td>Ventilate a specific grievance<\/td><td>Only the particular grievance in the motion<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\u26a1<\/div>\r\n <span>8. GUILLOTINE<\/span>\r\n <span class=\"nbh-num\">Last Day \u2014 All Outstanding Demands Voted<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>What is Guillotine:<\/strong> On the <strong>last day of discussion on Demands for Grants<\/strong>, the Speaker puts all <em>outstanding<\/em> Demands for Grants to the vote of the House simultaneously. This is known as the <strong>'Guillotine'<\/strong> \u2014 a device for bringing the debate on financial proposals to an end within a specified time \u2014 with the result that several Demands have to be voted <strong>without discussion<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Procedure When Guillotine Applied:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Member or Minister in attendance is asked by the Speaker to <strong>resume his\/her seat<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Cut Motions already moved are immediately put to vote and <strong>disposed (negated)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Ministry of Parliamentary Affairs ensures that <strong>Ministers of guillotined Ministries\/Departments are present<\/strong> in the House \u2014 to provide material\/answers on points raised by Members<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-warning\" style=\"margin-top:12px;\"><p>\u2b50 <strong>Significance:<\/strong> Guillotine is a practical necessity \u2014 if all demands were discussed at length, Parliament would not be able to pass the Appropriation Bill in time before the financial year begins. It ensures Budget procedure is completed within the session.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udcc3<\/div>\r\n <span>9. APPROPRIATION BILL<\/span>\r\n <span class=\"nbh-num\">Art. 114 \u2014 No Withdrawal without Appropriation<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div class=\"flow-chart\" style=\"margin:0 0 14px;\">\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">1<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\"><h5>Demands for Grants voted & passed by Lok Sabha<\/h5><p style=\"font-size:14px;\">After all demands voted (including guillotined ones)<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">2<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\"><h5>Appropriation Bill introduced in Lok Sabha<\/h5><p style=\"font-size:14px;\">With <strong>prior approval of the President<\/strong>. Special permission sought from Speaker for introduction, consideration and passing <em>on the same day<\/em>.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">3<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\"><h5>Lok Sabha considers and passes the Bill<\/h5><p style=\"font-size:14px;\">Scope of debate restricted to matters not already raised during Demands for Grants discussion.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">4<\/div><\/div><div class=\"flow-content\"><h5>Transmitted to Rajya Sabha for consideration and return<\/h5><p style=\"font-size:14px;\">RS cannot amend \u2014 only consider and return. Becomes <strong>Appropriation Act<\/strong> \u2014 legal authority to withdraw from CFI.<\/p><\/div><\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Authorizes:<\/strong> Payment and appropriation of sums voted + charged expenditure from the Consolidated Fund of India for the services during the financial year.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Restricted Debate (Post-Guillotine):<\/strong> Scope of debate on Appropriation Bill (after remaining demands have been guillotined) is restricted to <strong>important matters or administrative policy<\/strong> in grants covered by the Bill \u2014 that have <em>not already been raised<\/em> during relevant Demands for Grants discussion.\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-red\" style=\"margin-top:12px;\"><p>\ud83d\udd12 <strong>Art. 114 \u2014 Golden Rule:<\/strong> \"No money shall be withdrawn from the Consolidated Fund of India except under Appropriation made by law.\" The Appropriation Act is the legal doorway to the CFI.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>10. FINANCE BILL<\/span>\r\n <span class=\"nbh-num\">Money Bill \u2014 75 Days to Pass<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Introduction:<\/strong> Finance Bill is introduced by FM <em>immediately after<\/em> AFS is presented in Lok Sabha. Being a <strong>Money Bill<\/strong>, introduced in Lok Sabha with President's recommendation under <strong>Art. 117(1)<\/strong>. Finance Bill is considered and passed <strong>after passing of the Appropriation Bill<\/strong>. In RS, procedure is same as for other Money Bills.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Secret Bill:<\/strong> Finance Bill is a <strong>Secret Bill<\/strong> \u2014 copies are NOT circulated to Members two days in advance (as required under <em>Direction 19 of 'Directions by the Speaker'<\/em>).\r\n <span class=\"nb-tag nb-tag-red\">\ud83d\udd12 Secret \u2014 No advance circulation<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Cannot be Opposed on Introduction:<\/strong> Introduction of the Finance Bill cannot be opposed.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>75-Day Rule:<\/strong> Under the <strong>Provisional Collection of Taxes Act, 1931<\/strong> \u2014 Finance Bill must be passed by both Houses and receive <strong>President's assent within 75 days<\/strong> of its introduction.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 75 days from introduction<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Immediate Effect \u2014 Customs & Excise:<\/strong> Provisions relating to Customs and Central Excise duties come into force <strong>immediately on expiry of the day of introduction<\/strong> by virtue of declaration under the Provisional Collection of Taxes Act, 1931 (expedient in public interest). This effect lasts for <strong>75 days or till enactment<\/strong>, whichever is earlier.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Second Finance Bill:<\/strong> Although there is no bar to introducing more than one Finance Bill in a year, if a <strong>second Finance Bill<\/strong> containing supplementary tax proposals is introduced, it must be <em>preceded by Demands for Grants and the connected Appropriation Bill<\/em>. The sequence under Arts. 112\u2013115 must be followed.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Speaker's Ruling:<\/strong> Finance Bill should <em>not<\/em> contain permanent amendments to both direct and indirect tax laws if they are not consequential to taxation proposals \u2014 for that, a separate <strong>Taxation Laws Amendment Bill<\/strong> should be brought forward.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\uddf3\ufe0f<\/div>\r\n <span>11. VOTE ON ACCOUNT<\/span>\r\n <span class=\"nbh-num\">Art. 116 \u2014 Interim Spending<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> The Constitution empowers <strong>Lok Sabha<\/strong> to make any grant in advance in respect of estimated expenditure for <strong>a part of the financial year<\/strong> \u2014 pending completion of procedure for voting of Demands. The purpose of Vote on Account is to <strong>keep Government functioning<\/strong> pending voting of final budget.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Convention:<\/strong> As a convention, Vote on Account is treated as a <strong>formal affair<\/strong> and passed by Lok Sabha.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>When Used:<\/strong> After advancement of budget cycle (Budget now presented 1 Feb), Vote on Account is presented in the <strong>election year when interim Budget is presented<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\u2699\ufe0f<\/div>\r\n <span>12. ROLE OF THE EXECUTIVE<\/span>\r\n <span class=\"nbh-num\">President + Council of Ministers<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Executive Authority:<\/strong> Executive authority of the Union is vested in the <strong>President of India<\/strong> \u2014 exercised directly or through officers as per Constitutional provisions. However, President acts in accordance with advice tendered by the <strong>Council of Ministers headed by the Prime Minister<\/strong> \u2014 collectively responsible to Parliament.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Individual Ministerial Responsibility:<\/strong> Each Minister holding a portfolio is <em>individually responsible<\/em> (as part of collective responsibility) to formulate departmental policies, oversee implementation and ensure efficient working of administrative machinery.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"org-wrap\" style=\"margin-top:14px;\">\r\n <div class=\"flowchart-title\">\ud83c\udfdb\ufe0f Executive Structure in Budget Process<\/div>\r\n <div style=\"display:flex; flex-direction:column; align-items:center;\">\r\n <div class=\"org-node on-0\">\ud83c\uddee\ud83c\uddf3 President of India<div class=\"tip\">Executive authority vested in President. Acts on advice of Council of Ministers. Approves Budget, Finance Bill, Appropriation Bill.<\/div><\/div>\r\n <div class=\"org-vline\"><\/div>\r\n <div class=\"org-node on-1\">\ud83c\udfdb\ufe0f Cabinet \u2014 Prime Minister & Council of Ministers<div class=\"tip\">Collectively responsible to Parliament. PM approves Summary for President. Cabinet briefed before Budget presentation.<\/div><\/div>\r\n <div class=\"org-vline\"><\/div>\r\n <div class=\"org-node on-2\">\ud83d\udcb0 Finance Minister<div class=\"tip\">Presents Budget in Lok Sabha. Approves Summary for President and Summary for Cabinet. Replies to General Discussion.<\/div><\/div>\r\n <div class=\"org-vline\"><\/div>\r\n <div class=\"org-row\">\r\n <div class=\"org-node on-3\">\ud83d\udcca Ministry of Finance<div class=\"tip\">DEA (Budget Division), Department of Expenditure, Department of Revenue, DFS, DIPAM. Coordinates entire Budget.<\/div><\/div>\r\n <div class=\"org-node on-3\">\ud83c\udfe2 Administrative Ministries<div class=\"tip\">Prepare departmental estimates. Chief Accounting Authority = Secretary. Assisted by Financial Adviser and CCA.<\/div><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udcb0<\/div>\r\n <span>13. ROLE OF MINISTRY OF FINANCE<\/span>\r\n <span class=\"nbh-num\">Nodal Ministry for Budget<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Overall Responsibility:<\/strong> The finances of Government have traditionally been controlled by the Ministry of Finance. With increase in complexities, select powers delegated to Administrative Ministries \u2014 but Ministry of Finance retains <strong>overall responsibility for co-ordination and control<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Preparation:<\/strong> The <strong>Budget Division<\/strong> has the responsibility for preparing the Union Budget.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Rules & Regulations:<\/strong> Ministry of Finance has issued various rules and regulations on financial management and control to be followed uniformly across Government of India.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcd0<\/div>\r\n <span>14. ROLE OF BUDGET DIVISION<\/span>\r\n <span class=\"nbh-num\">DEA, Ministry of Finance \u2014 21 Functions<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"box-definition\" style=\"margin-bottom:14px;\">\r\n <p><strong>Budget Division<\/strong> is in the <strong>Department of Economic Affairs (DEA), Ministry of Finance<\/strong>. Its functions are included in the <em>Government of India (Allocation of Business Rules), 1961<\/em>. Headed by <strong>Joint Secretary \/ Additional Secretary (Budget)<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\ud83d\udccb Statutory Functions (21 Functions as per Allocation of Business Rules)<\/div>\r\n\r\n <div class=\"doc-letter-grid\" style=\"grid-template-columns:1fr 1fr; margin:10px 0 16px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:7px; padding:12px 14px;\">\r\n <div style=\"font-size:12.5px; font-weight:700; color:var(--navy-dark); text-transform:uppercase; letter-spacing:.5px; margin-bottom:8px;\">Core Budget Functions (i\u2013viii)<\/div>\r\n <ul class=\"nb-list\" style=\"gap:7px;\">\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Ways and means<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Preparation of Budget including supplementary\/excess grants; also Budget of a State\/UT where President's Rule is in operation<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Market Borrowing Programme of Central Government and Government Guaranteed Institutions<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Floatation of Market Loans by Central Government; issue and discharge of Treasury bills; Cash Management<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Administration of the Public Debt Act, 1944<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Fixation of interest rates for Central Government's borrowings and lending through NSSF<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Policy regarding Accounting and Audit procedures including classification of transactions<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(viii)<\/strong> Financial matters relating to Partition, Federal Financial Integration and Reorganisation of States<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:7px; padding:12px 14px;\">\r\n <div style=\"font-size:12.5px; font-weight:700; color:var(--navy-dark); text-transform:uppercase; letter-spacing:.5px; margin-bottom:8px;\">Other Functions (ix\u2013xxi)<\/div>\r\n <ul class=\"nb-list\" style=\"gap:7px;\">\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(ix)<\/strong> Contingency Fund of India & administration of Contingency Fund of India Act, 1950<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(x)<\/strong> Monitoring of budgetary position of Central Government<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xi)<\/strong> Public Provident Fund Scheme<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xii)<\/strong> Finance Commission<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xiii)<\/strong> Resources of Five Year and Annual Plans<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xiv)<\/strong> National Deposit Scheme, Special Deposit Schemes, Compulsory Deposit Scheme, other GoI Deposit Schemes<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xv)<\/strong> Small Savings including administration of National Savings Institute<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xvi)<\/strong> Duties and Powers of the Comptroller and Auditor General<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xvii)<\/strong> Laying of Audit Reports before Parliament under Art. 151<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xviii)<\/strong> Financial Emergency <strong>(xix)<\/strong> Government Guarantees<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xx)<\/strong> Functions of Treasurer of Charitable Endowments for India<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xxi)<\/strong> Administration of Central Road and Infrastructure Fund Act, 2000<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\u2699\ufe0f Budget-Related Functions (8 Key Processes)<\/div>\r\n <div class=\"flow-chart\" style=\"margin:8px 0 0;\">\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">i<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Headed by JS \/ Addl. Secretary (Budget)<\/h5><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">ii<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Primary Responsibility: Scrutiny of Receipt & Expenditure Estimates<\/h5><p style=\"font-size:14px;\">For Budget Estimates of ensuing year, Revised Estimates of current year, and all related Statements\/Annexures.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">iii<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Item-by-item Examination of Departmental Estimates<\/h5><p style=\"font-size:14px;\">With due regard to explanations by estimating officers, recommendations of administrative departments, and actual expenditure\/receipt trends during current year.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">iv<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Close Scrutiny of Expenditure Projections<\/h5><p style=\"font-size:14px;\">In context of approvals\/sanctions by competent authorities and emergent expenditure \u2014 to enable <strong>realistic projections<\/strong>.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">v<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Detailed Scrutiny & Corrections in Classification<\/h5><p style=\"font-size:14px;\">Under various Major Heads, Voted\/Charged, Revenue\/Capital as necessary.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">vi<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Adopts Figures & Compiles Estimates<\/h5><p style=\"font-size:14px;\">After scrutiny \u2014 adopts figures for each item and compiles estimates in the form they appear in Budget documents.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">vii<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Communicates Adopted Figures to Ministries; Examines Consolidated Position<\/h5><p style=\"font-size:14px;\">After all Ministry estimates are settled \u2014 Budget Division examines as a whole and carries out changes as necessary with approval of competent authorities.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">viii<\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0;\"><h5>Pre-Presentation Modifications<\/h5><p style=\"font-size:14px;\">At any stage before Budget is presented \u2014 Finance Ministry may modify estimates if new factors emerge, to fulfill responsibility to present estimates as <strong>correctly as possible<\/strong>.<\/p><\/div><\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcbc<\/div>\r\n <span>15. DEPARTMENT OF EXPENDITURE<\/span>\r\n <span class=\"nbh-num\">Expenditure Policy & Finance Commission Grants<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Mandate:<\/strong> Department of Expenditure is concerned with expenditure-related financial policies covering: <strong>financial rules and regulations<\/strong>; delegation of financial powers; financial sanctions on issues not covered by delegated powers; review of staffing of government establishments; general principles of government accounting; capital restructuring of public sector undertakings.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Finance Commission Awards:<\/strong> Administers <em>grants part<\/em> of the Finance Commission award comprising:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Revenue deficit grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Calamity Relief Fund (CRF) grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Grants for local bodies<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Health, education and other special purpose grants<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Scheme Guidelines:<\/strong> Guidelines for <strong>formulation, appraisal and approval of Government funded schemes\/projects<\/strong> are issued\/updated from time to time.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83c\udfe2<\/div>\r\n <span>16. ADMINISTRATIVE MINISTRIES<\/span>\r\n <span class=\"nbh-num\">Secretary = Chief Accounting Authority<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Chief Accounting Authority:<\/strong> The <strong>Secretary of each Ministry<\/strong> is the Chief Accounting Authority \u2014 responsible for collection of revenue and control of expenditure with respect to his\/her Ministry\/Department.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>How Discharged:<\/strong> The Secretary discharges this function <strong>through and with the advice of:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The <strong>Financial Adviser (FA)<\/strong> \u2014 budget, financial advice, expenditure control<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The <strong>Chief Controller of Accounts (CCA)<\/strong> \u2014 accounting and accounts<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83e\uddee<\/div>\r\n <span>17. ROLE OF FINANCIAL ADVISERS<\/span>\r\n <span class=\"nbh-num\">14 Budget-Related Checks<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Why Introduced:<\/strong> Due to volume of work and administrative convenience, the system of <strong>integrated Financial Adviser<\/strong> was introduced.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role:<\/strong> Financial Adviser acts <em>on behalf of Ministry of Finance<\/em> in respect of matters <strong>outside the delegated financial powers<\/strong> of the Administrative Ministry.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Redefined Charter (1 June 2006):<\/strong> Financial Advisers responsible for: <strong>Budget formulation; FRBM tasks; Expenditure & Cash Management; Project\/programme formulation, appraisal, monitoring and evaluation; Screening of proposals; Leveraging non-budgetary resources; Non-tax receipts; Tax expenditure.<\/strong>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\u2705 14 Budget-Related Checks by Financial Advisers<\/div>\r\n\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Ensure that the <strong>schedule for Budget preparation is adhered to<\/strong> \u2014 timelines and stipulations in Budget Circular closely monitored.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> <strong>Scrutinize budget proposals thoroughly<\/strong> before sending to Ministry of Finance.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> <strong>Screen proposals for Supplementary Demands for Grants.<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Estimates scrutinized for: <strong>correctness of accounts classification; full coverage; reasonableness<\/strong> \u2014 and modified to the extent necessary in the FA's judgment.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Estimates of <strong>interest and capital receipts<\/strong> to be prepared as per Budget Circular guidelines and submitted to Budget Division in the prescribed form.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Expenditure estimates to be based on <strong>realistic assessment<\/strong>. For <strong>new schemes<\/strong> \u2014 no provision without completion of pre-Budget scrutiny. <strong>North East provisions<\/strong> (unless exempt) to be indicated separately.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Account for <strong>economy instructions<\/strong> issued by Finance Ministry \u2014 rationalize subsidies, improve operational efficiency, direct subsidies to targeted groups. Estimates must conform to prescribed economy measures.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(viii)<\/strong> Estimates finally recommended by FA to be summarized in <strong>Statement of Budget Estimates (Proposed)\/Expenditure Budget<\/strong> \u2014 and <strong>18 copies<\/strong> forwarded thereof.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ix)<\/strong> After pre-Budget meetings \u2014 prepare <strong>Statement of Budget Estimates (Final)<\/strong> as per approved expenditure ceilings \u2014 sent to Budget Division with other required statements.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(x)<\/strong> Follow <strong>broad guidelines for preparation of Notes on Demands<\/strong> as mentioned in Budget Circular.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xi)<\/strong> Statement showing <strong>items of new service \/ new instrument of service<\/strong> included in Demands for Grants \u2014 FA to ensure these are sent as soon as SBE (Final) is forwarded to Budget Division.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xii)<\/strong> While preparing <strong>Detailed Demands for Grants<\/strong> \u2014 ensure classification (major head, minor head etc.) is as per the <em>List of Major and Minor Heads of Accounts<\/em>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xiii)<\/strong> <strong>Monthly Expenditure Plan (MEP)<\/strong> for selected Ministries to be drawn up as per extant guidelines for release of funds \u2014 and included as an annex in Detailed Demands for Grants.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xiv)<\/strong> <strong>Gender Budget, Child Budget, SC\/ST allocation and FRBM Disclosures<\/strong> statements to be sent immediately after SBE is finalized.<\/div><\/li>\r\n <\/ul>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>18. CONTROLLER GENERAL OF ACCOUNTS (CGA)<\/span>\r\n <span class=\"nbh-num\">Accounting Cycle Completion<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Primary Role:<\/strong> CGA has responsibility for establishing and maintaining a <strong>technically sound accounting system<\/strong> in the Departmentalised Accounts Offices.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Monthly Report:<\/strong> CGA prepares an <strong>analytical report on expenditure, revenues, borrowings and deficit<\/strong> for the Finance Minister \u2014 <strong>every month<\/strong>. Also prepares annual <strong>Appropriation Accounts<\/strong> and <strong>Union Finance Accounts<\/strong> for presentation to Parliament.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Line Item Accounts:<\/strong> CGA maintains <strong>line item-wise accounts<\/strong> of all transactions involving:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Consolidated Fund of India | Contingency Fund of India | Public Account of India<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Various subsidiary accounts \u2014 Loan accounts, Fund accounts etc.<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Completes Budget Cycle:<\/strong> Preparation and submission of <strong>Appropriation and Finance Accounts to Parliament by CGA completes the cycle of budgetary process<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 CGA completes the Budget cycle<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Parliament Informed via Appropriation Accounts:<\/strong> Through Appropriation Accounts, Parliament is informed about <strong>expenditure incurred against appropriations made by Parliament in the previous financial year<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Audit of Expenditure:<\/strong> All expenditures are duly audited. <strong>Excesses or savings<\/strong> in expenditure are required to be explained in the Appropriation Accounts.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udca1<\/div>\r\n <span>19. NITI AAYOG<\/span>\r\n <span class=\"nbh-num\">Think Tank \u2014 from 1 Jan 2015<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Background:<\/strong> NITI Aayog (National Institution for Transforming India) came into existence on <strong>1st January, 2015<\/strong> replacing the erstwhile <strong>Planning Commission<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role \u2014 Think Tank:<\/strong> Serves as a <strong>Think Tank of the Government<\/strong> \u2014 provides Central and State Governments with relevant strategic and technical advice across the spectrum of key policy elements.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Specific Role:<\/strong> Also helps in the specific task of finalizing the <strong>Output Outcome Monitoring Framework (OOMF)<\/strong> \u2014 which brings out <em>measurable outputs and outcomes<\/em> of outlays made to different schemes.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\u2696\ufe0f<\/div>\r\n <span>20. FINANCE COMMISSION<\/span>\r\n <span class=\"nbh-num\">Tax Devolution to States<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role in Budget:<\/strong> Based on recommendations of the Finance Commission, the budget provisions for a year are made after <strong>earmarking the States' share<\/strong> to work out the <strong>Net Tax Revenues of the Union Government from Gross Tax Revenues<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-definition\" style=\"margin-top:12px; text-align:center;\">\r\n <p><strong>Gross Tax Revenue<\/strong> \u2212 <strong>States' Share (per FC recommendations)<\/strong> = <strong>Net Tax Revenue to Union<\/strong><\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>21. RESERVE BANK OF INDIA<\/span>\r\n <span class=\"nbh-num\">Banker to Government<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Banker to Government:<\/strong> As the banker to the Government, RBI has a crucial role in:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Monetary and Credit Policy Measures<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Government Securities Market<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Strengthening of Capital Market<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Technology and Payment System<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Development of Commercial and Co-operative Banking, Financial Institutions and Non-Banking Finance Companies<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Manages Public Debt:<\/strong> The <strong>public debt raised by Government<\/strong> by issue of securities is managed by the Reserve Bank. Also manages securities created under any other law or rule \u2014 provided such law specifically provides for their management by RBI.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Public Debt Management Cell:<\/strong> Created in the Ministry of Finance \u2014 its role is <strong>advisory in Public Debt Management<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd0d<\/div>\r\n <span>22. ROLE OF COMPTROLLER & AUDITOR GENERAL<\/span>\r\n <span class=\"nbh-num\">Art. 151 \u2014 Parliamentary Financial Control<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Crucial Role:<\/strong> C&AG plays a <strong>crucial role in parliamentary financial control<\/strong>. Audited Appropriation and Finance Accounts along with audit reports submitted to the <strong>President under Art. 151<\/strong> \u2192 then laid before Parliament.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Primary Audit Function \u2014 Two Aspects:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i) Expenditure Audit:<\/strong> Whether moneys shown as disbursed were <em>legally available for<\/em> and <em>applicable to<\/em> the service\/purpose to which applied or charged, and whether expenditure <em>conforms to governing authority<\/em><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii) Receipt Audit:<\/strong> Whether assessment, collection and allocation of revenue have been <em>properly done<\/em><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Additional Functions:<\/strong> C&AG also examines accounts relating to <strong>grants and loans given by Government to other bodies<\/strong>. Enabling provision in the Act passed by Parliament in <strong>1971<\/strong> \u2014 allows audit of any other bodies or authorities.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"flowchart\" style=\"margin-top:14px;\">\r\n <div class=\"flowchart-title\">C&AG Reporting Flow (Art. 151)<\/div>\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\">Audits Govt Accounts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Prepares Appropriation Accounts + Finance Accounts + Audit Reports<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Submitted to President<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Laid before Both Houses of Parliament<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">PAC Examines<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\u2696\ufe0f<\/div>\r\n <span>23. PARLIAMENTARY CONTROL<\/span>\r\n <span class=\"nbh-num\">3 Financial Committees + DRSCs<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Scope:<\/strong> Parliamentary Control over public expenditure is not limited to voting of money \u2014 it also extends to ensuring <strong>prudent expenditure<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> Art. 118 \u2014 each House may make rules for regulating, subject to Constitution, its procedure and conduct of business.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Three Financial Committees of Lok Sabha:<\/strong>\r\n <div class=\"three-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark); text-align:center;\"><div style=\"font-size:20px; margin-bottom:4px;\">\ud83d\udcca<\/div><div class=\"col-title\">Public Accounts Committee (PAC)<\/div><p style=\"font-size:13.5px;\">Examines Appropriation Accounts, Finance Accounts and C&AG reports<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--amber); text-align:center;\"><div style=\"font-size:20px; margin-bottom:4px;\">\ud83d\udccb<\/div><div class=\"col-title\">Estimates Committee<\/div><p style=\"font-size:13.5px;\">Scrutinizes estimates; suggests economies, efficiencies, alternative policies<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green); text-align:center;\"><div style=\"font-size:20px; margin-bottom:4px;\">\ud83c\udfed<\/div><div class=\"col-title\">Committee on Public Undertakings (COPU)<\/div><p style=\"font-size:13.5px;\">Examines PSU accounts and C&AG reports on PSUs<\/p><\/div>\r\n <\/div>\r\n <p style=\"font-size:14px; color:#555;\">Also: <strong>Department Related Standing Committees (DRSCs)<\/strong> \u2014 introduced in 1993 to strengthen parliamentary oversight of administration and scrutiny of budgetary proposals and Bills.<\/p>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83d\udccb A. Estimates Committee<\/div>\r\n <div class=\"box-definition\" style=\"margin-bottom:10px;\">\r\n <p>As per <strong>Rule 310 of Lok Sabha<\/strong> \u2014 there shall be a Committee on Estimates for examination of such estimates as may seem fit to the Committee or are specifically referred to it by the House or the Speaker.<\/p>\r\n <\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Functions (4 Functions):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Report what <strong>economies, improvements in organizational efficiency or administrative reform<\/strong>, consistent with the policy underlying the estimates, may be effected<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Suggest <strong>alternative policies<\/strong> in order to bring about efficiency and economy in administration<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Examine whether the <strong>money is well laid out<\/strong> within the limits of the policy implied in the estimates<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Suggest the <strong>form in which the estimates shall be presented<\/strong> to Parliament<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">May continue examination throughout the financial year and report as examination proceeds.<\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83c\udfdb\ufe0f B. Department Related Standing Committees (DRSCs)<\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Introduction:<\/strong> Full-fledged Committee system introduced in <strong>1993<\/strong> to strengthen parliamentary oversight, ensure executive accountability, and enable Parliament and the people to know about Government's final replies to Committee's specific recommendations.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Four Functions (as per Rule 270, Rules of Rajya Sabha):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Consider <strong>Demands for Grants<\/strong> of related Ministries\/Departments and report thereon \u2014 report shall NOT suggest anything of the nature of cut motions<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Examine <strong>Bills<\/strong> pertaining to Ministries\/Departments referred by Chairman or Speaker, and present report thereon<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Consider <strong>annual reports<\/strong> of Ministries\/Departments and make report thereon<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Consider national basic <strong>long-term policy documents<\/strong> referred by Chairman or Speaker, and make report thereon<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83d\udcca C. Public Accounts Committee (PAC)<\/div>\r\n <div class=\"box-definition\" style=\"margin-bottom:10px;\">\r\n <p>As per <strong>Rule 308 of Lok Sabha<\/strong> \u2014 there shall be a Committee on Public Accounts for examination of accounts showing appropriation of sums granted for the expenditure of Government of India, the Annual Finance Accounts of Government, and such other accounts laid before the House.<\/p>\r\n <\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Three Duties in Scrutinizing Appropriation Accounts:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Moneys shown as disbursed were <strong>legally available for<\/strong> and <strong>applicable to<\/strong> the service\/purpose to which applied or charged<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Expenditure <strong>conforms to the authority<\/strong> which governs it<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Every <strong>re-appropriation<\/strong> has been made in accordance with provisions under rules framed by competent authority<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Also to Examine:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Accounts of <strong>State Corporations, trading\/manufacturing schemes<\/strong> together with balance sheets, P&L accounts and C&AG report thereon<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Accounts of <strong>autonomous and semi-autonomous bodies<\/strong> audited by C&AG under Presidential direction or statute of Parliament<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> C&AG Report where President required audit of any receipts or examination of accounts of <strong>stores and stocks<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Excess Expenditure:<\/strong> If money spent on any service in a financial year <em>in excess of the amount granted<\/em> \u2014 Committee shall examine circumstances leading to such excess and make such recommendation as it may deem fit. <span class=\"nb-tag nb-tag-red\">\u2757 Post-facto review of excess<\/span><\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:16px;\">\r\n <div class=\"box-label\">\u2b50 Quick Comparison \u2014 Parliamentary Financial Committees<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Feature<\/th><th>PAC<\/th><th>Estimates Committee<\/th><th>DRSCs<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>Rule<\/strong><\/td><td>Rule 308, LS<\/td><td>Rule 310, LS<\/td><td>Rule 270, RS<\/td><\/tr>\r\n <tr><td><strong>Focus<\/strong><\/td><td>Post-expenditure \u2014 was money spent correctly?<\/td><td>Pre-expenditure \u2014 are estimates sound?<\/td><td>Both \u2014 Demands for Grants + Bills + Annual Reports<\/td><\/tr>\r\n <tr><td><strong>C&AG Link<\/strong><\/td><td>Examines C&AG Audit Reports<\/td><td>No direct C&AG link<\/td><td>No direct C&AG link<\/td><\/tr>\r\n <tr><td><strong>Can suggest Cut Motions?<\/strong><\/td><td>No<\/td><td>No<\/td><td>No \u2014 Report shall NOT suggest cut motions<\/td><\/tr>\r\n <tr><td><strong>Scope<\/strong><\/td><td>Appropriation Accounts, Finance Accounts, PSUs, Autonomous Bodies<\/td><td>Estimates \u2014 economy, efficiency, alternative policy, form of estimates<\/td><td>Demands for Grants, Bills, Annual Reports, Policy Documents<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n\r\n \r\n <div id=\"ch3\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 3 : BUDGET PROCESS<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">Aug<\/div><div class=\"sb-label\">Budget process<br>commences<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Sep<\/div><div class=\"sb-label\">Budget Circular<br>issued<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Oct<\/div><div class=\"sb-label\">Pre-Budget<br>Discussions<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">1 Feb<\/div><div class=\"sb-label\">Budget<br>Presented<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">6<\/div><div class=\"sb-label\">SBE Expenditure<br>Categories<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">4<\/div><div class=\"sb-label\">FRBM Disclosure<br>Statements<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"flowchart\">\r\n <div class=\"flowchart-title\">\ud83d\uddd3\ufe0f Budget Preparation Timeline \u2014 August to March<\/div>\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83c\udf3f <strong>Aug<\/strong> \u2014 Process Starts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udccb <strong>Sep<\/strong> \u2014 Budget Circular issued<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0);\">\ud83d\udcca <strong>Oct<\/strong> \u2014 Provisional SBE + Pre-Budget Discussions<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0);\">\ud83d\udcac <strong>Nov\u2013Dec<\/strong> \u2014 Finalization + Ceilings communicated<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0);\">\ud83d\udcc4 <strong>Jan<\/strong> \u2014 Final SBE + DDG<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060);color:#fff;\">\ud83c\udfa4 <strong>1 Feb<\/strong> \u2014 Budget Presented in Parliament<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udd04<\/div>\r\n <span>1. BUDGET PROCESS \u2014 Overview (Paras 3.1\u20133.4)<\/span>\r\n <span class=\"nbh-num\">Administrative + Legislative<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Timeline:<\/strong> Though Union Budget is presented on <strong>1st February<\/strong> (or other suitable date), the process commences in <strong>mid-August of the previous year<\/strong> and continues till the end of March.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Division's Schedule:<\/strong> Budget Division prepares a comprehensive <strong>Schedule for Budget preparation activities<\/strong> \u2014 clearly indicating roles and responsibilities of all stakeholders involved in the Budget preparation process.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Election Year:<\/strong> In the year of <strong>General Elections to Lok Sabha<\/strong>:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Interim Budget<\/strong> is presented before elections<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Regular Budget<\/strong> is presented after elections and assumption of office by the new Government \u2014 on a date as decided by the new Government<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Two Types of Budget Activities:<\/strong>\r\n <div class=\"two-mini\" style=\"margin:10px 0 4px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark);\">\u2699\ufe0f Administrative Process<\/strong>\r\n <p style=\"font-size:14px; margin-top:6px;\">Budget and documents prepared in consultation with stakeholders. <em>This chapter discusses this process.<\/em><\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800;\">\ud83c\udfdb\ufe0f Legislative Process<\/strong>\r\n <p style=\"font-size:14px; margin-top:6px;\">Budget passed by Parliament after discussion. (Covered in Chapter 2.)<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Basis of Budget Preparation:<\/strong> Budget Division prepares the Budget broadly on the basis of <strong>detailed estimates of expenditure and receipts from Ministries\/Departments<\/strong> and its own subordinate estimating authorities \u2014 keeping in view actual past requirements, current year trends, and Government decisions with financial implications.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>2. BUDGET CIRCULAR<\/span>\r\n <span class=\"nbh-num\">Issued: September each year<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Commencement of Budget Process:<\/strong> Budget process formally commences with the issue of the <strong>Budget Circular<\/strong> \u2014 normally in the <strong>month of September<\/strong> each year.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 September = Start of formal Budget process<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Purpose:<\/strong> Provides guidance to Ministries\/Departments for framing:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revised Estimates (RE)<\/strong> for the current year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Budget Estimates (BE)<\/strong> for the ensuing financial year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Detailed instructions on preparation of estimates of various types of receipts and expenditure, including <strong>formats and statements<\/strong> in which estimates are to be furnished<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udce5 ESTIMATES OF RECEIPTS \u2014 Paras 3.6 to 3.8<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcb5<\/div>\r\n <span>3. REVENUE RECEIPTS<\/span>\r\n <span class=\"nbh-num\">Tax + Non-Tax Revenue<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <div class=\"box-keypoints\" style=\"margin-bottom:14px;\">\r\n <div class=\"box-label\">\ud83d\udcca Classification of Government Receipts<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 0;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark);\">1\ufe0f\u20e3 Revenue Receipts<\/strong>\r\n <ul style=\"margin:6px 0 0 14px; font-size:14px;\">\r\n <li><strong>Tax Revenue<\/strong> \u2014 Direct + Indirect taxes<\/li>\r\n <li><strong>Non-Tax Revenue (NTR)<\/strong> \u2014 3 components:<br>\r\n (a) Interest from States, UTs & other sources<br>\r\n (b) Dividend from PSUs, RBI, Banks & Insurance Cos.<br>\r\n (c) Other NTR\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800;\">2\ufe0f\u20e3 Capital Receipts<\/strong>\r\n <ul style=\"margin:6px 0 0 14px; font-size:14px;\">\r\n <li><strong>Debt Receipts<\/strong> \u2014 Borrowings<\/li>\r\n <li><strong>Non-Debt Capital Receipts<\/strong> \u2014 Disinvestment + Repayment of loans & other receipts<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <p style=\"font-size:13.5px; color:#555; margin-top:10px; padding:7px 10px; background:#fff; border-radius:4px; border:1px solid var(--border);\">\ud83d\udccc NTR estimates called from Ministries\/Departments and <strong>compiled by Budget Division<\/strong>. Meetings organized with select Ministries for detailed discussion before finalization.<\/p>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\ud83d\udcc2 Four Categories for Preparing Receipt Estimates<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Taxes, duties and receipts in relation to <strong>Union Territories without legislature<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> <strong>Interest receipts<\/strong> \u2014 on loans\/advances to State Govts., UT Govts., Foreign Govts., PSEs and others incl. Govt. servants; interest charged to working expenses of departmental commercial undertakings <span class=\"nb-tag nb-tag-red\">\u2757 Not in Budget Circular form<\/span><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Revenue receipts adjustable under Major Head <strong>'1605 \u2014 External Grant Assistance'<\/strong> and <strong>'1606 \u2014 Aid Material and Equipment'<\/strong> <span class=\"nb-tag nb-tag-red\">\u2757 Not in Budget Circular form<\/span><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> All other Revenue receipts including <strong>cess<\/strong> \u2014 excluding cess collected by <strong>CBEC and CBDT<\/strong>. (Furnished in Budget Circular form)<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83c\udfe6 Estimates of Central Taxes and Duties<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">Furnished to Budget Division by <strong>Department of Revenue<\/strong> \u2014 via <strong>CBDT<\/strong> (Direct Taxes) and <strong>CBIC<\/strong> (Indirect Taxes & Customs) as per prescribed timelines.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Direct Tax estimates<\/strong> \u2014 based on tax rate decisions and growth assumptions; provided by <strong>Tax Policy Legislation (TPL) Division of CBDT<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Indirect Tax estimates<\/strong> \u2014 provided by <strong>Tax Research Unit (TRU) of CBIC<\/strong> in required format.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>UT Administrations:<\/strong> Estimates of taxes, duties and other revenue receipts for UT administrations furnished to Finance Ministry by various authorities as detailed in Budget Circular.<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcb0 Estimates of Interest Receipts \u2014 9 Groups<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:10px 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(a)<\/strong> State and UT Governments<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Foreign Governments<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(c)<\/strong> Public Sector Financial Institutions<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(d)<\/strong> Industrial & Commercial Enterprises (public & private)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Statutory Bodies (municipalities, port trusts etc.)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Departmental Commercial Undertakings<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(g)<\/strong> Other borrowers excl. Govt. servants (dock labour boards, cooperative societies, educational institutions)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(h)<\/strong> Advances to Government Servants<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--amber); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(i)<\/strong> Other interest receipts \u2014 premium on loans, interest on Cash Balance Investment Account (mainly DEA)<\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Responsibility:<\/strong> <strong>Chief Controllers of Accounts<\/strong> prepare interest receipt estimates \u2014 with reference to loans outstanding in their books including loans expected to be sanctioned during the ensuing year. Based on books \u2014 not on what companies propose. Requires approval of <strong>Financial Adviser<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Realistic Assessment:<\/strong> Realistic assessment of interest due from PSUs and loan repayments \u2014 ensuring current obligations are discharged and outstanding dues cleared within a practical timeframe. <strong>NIL information must also be submitted in writing without fail.<\/strong> Prescribed form covers both interest receipts and loan repayments.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 NIL info mandatory \u2014 cannot be skipped<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Interest on Capital Outlay of Departmental Commercial Undertakings:<\/strong> Should correspond to expenditure provisions. CCA\/Controller of Accounts must ensure this correspondence. Average rate of interest advised separately by Ministry of Finance.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Write-off and Waiver:<\/strong> Reliefs\/concessions to PSUs (write-off of loans, waiver of interest\/guarantee fee) must be reflected in <strong>Expenditure Budget as distinct items of expenditure with equivalent receipts assumed thereunder<\/strong>. Even though non-cash, assumed receipts must be included in receipt estimates to Budget Division.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfd7\ufe0f<\/div>\r\n <span>4. ESTIMATES OF CAPITAL RECEIPTS<\/span>\r\n <span class=\"nbh-num\">Loans + Disinvestment + Bonus Shares<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>What Capital Receipts Include:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Receipts by way of <strong>loan repayments<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Disinvestment<\/strong> of equity holdings in PSEs<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Issue of <strong>bonus shares<\/strong> by PSEs in favour of Central Government<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Net receipts under <strong>Public Account transactions<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Loan Repayment Estimates:<\/strong> Furnished in forms prescribed in Budget Circular. If receipts are <strong>notional<\/strong> (due to write-off, re-financing or conversion into equity) \u2014 highlighted in the <strong>'Remarks' column<\/strong>. Any modification in repayment terms (extension of moratorium\/repayment) to be clearly mentioned. Estimates should fully reflect endeavours to realize amounts due.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Bonus Shares:<\/strong> Classifiable under Major Head <strong>'4000 \u2014 Miscellaneous Capital Receipts'<\/strong>. Furnished by <strong>Chief Controller of Accounts<\/strong> \u2014 with <strong>company-wise estimates<\/strong>. Must correspond with provisions for related investments on the expenditure side.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Disinvestment & Dividend Receipts:<\/strong> Furnished by <strong>Department of Investment and Public Asset Management (DIPAM)<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd10<\/div>\r\n <span>5. PUBLIC ACCOUNT<\/span>\r\n <span class=\"nbh-num\">No Net Debit or Credit ideally<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Furnished by:<\/strong> <strong>Chief Controllers of Accounts<\/strong> and concerned Accounts Officers of UT Governments\/Administrations (with and without legislatures) \u2014 in form prescribed in Budget Circular.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Basis of Preparation:<\/strong> Detailed review of Public Account transactions, past trends and other information. Receipts and disbursements on <strong>separate sheets<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Exception \u2014 Group Insurance Scheme:<\/strong> For CG employees \u2014 furnished by <strong>Chief Controller of Accounts, Ministry of Finance<\/strong> in a consolidated manner. For UT Govt. employees \u2014 by <strong>UT Cell, Ministry of Home Affairs<\/strong>. Ministries\/Departments need not include this.<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Footnote Explanations:<\/strong> Adequate explanation for any major variation and nature of transaction to be given through <strong>footnotes<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Special Ministries:<\/strong> <strong>Ministry of Railways (Railway Board), Ministry of Defence (Finance Division) and Department of Telecommunications<\/strong> furnish Public Account estimates in their <strong>Cash Requirement Estimates<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>General Rule:<\/strong> Ministries\/Departments should <em>not<\/em> have large transactions in Public Account \u2014 except in areas like <strong>Provident Funds and approved Special Deposits<\/strong>. Ideally <strong>no Net debit or credit<\/strong> in a year \u2014 will not be accepted without full justification.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Net debit\/credit requires full justification<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udce4 ESTIMATES OF EXPENDITURE \u2014 Paras 3.9 to 3.11<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>6. GENERAL GUIDELINES \u2014 EXPENDITURE ESTIMATES<\/span>\r\n <span class=\"nbh-num\">8 Key Guidelines<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.1) When to Submit + Discussions:<\/strong> Estimates to be furnished to Budget Division for <strong>pre-Budget discussions<\/strong> \u2014 normally commencing around <strong>mid-October<\/strong> \u2014 chaired by <strong>Secretary (Expenditure)<\/strong> to decide net budgetary ceilings of each Ministry\/Department.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Mid-October \u2014 Pre-Budget Discussions start<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.2) Review Existing Budget First:<\/strong> Ministries\/Departments should first review existing Expenditure Budget to: prioritize activities and schemes; identify those that can be <strong>eliminated, reduced in size or merged<\/strong>. Estimates must conform to projections in <strong>MTEF Statement<\/strong> released by Ministry of Finance.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.3) Discontinued Schemes:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Discontinued schemes must <strong>not appear in Revised Estimates<\/strong> of current year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Schemes not continuing beyond current year must <strong>not be included in BE<\/strong> of ensuing year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Discontinued\/merged schemes must be mentioned in <strong>notes below the SBE<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.4) Pre-Budget Scrutiny Mandatory:<\/strong> Under <strong>standing instructions<\/strong> \u2014 no provision shall normally be made in Budget without completion of <strong>pre-Budget scrutiny\/appraisal of a project\/scheme<\/strong>. Where provision made without scrutiny \u2014 scrutiny must be completed and approvals obtained <strong>before commencement of financial year and passing of Budget<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 No provision without pre-Budget scrutiny<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.5) Factors for Framing Estimates:<\/strong> Due note to be taken of \u2014 past performance; stage of formulation\/implementation of schemes; institutional capacity of implementing agencies; constraints on spending; and most importantly, <strong>quantum of Government assistance lying with recipients unutilized<\/strong> \u2014 to minimize scope for surrenders at a later stage.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.6) PAC Requirement on Large Savings:<\/strong> PAC requires that savings in a Grant amounting to <strong>\u20b9100 crore and above<\/strong> be explained to the Committee. Other Parliamentary Committees have also repeatedly expressed concern over large savings.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 \u20b9100 crore savings \u2192 mandatory PAC explanation<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.7) Effective Internal Mechanism:<\/strong> Budget Division has issued instructions that each Ministry\/Department must put in place an effective mechanism for <strong>realistically assessing fund requirements<\/strong> \u2014 so that unwarranted surrender of savings is avoided.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.8) No Provision for Long-vacant Posts:<\/strong> No provision may be made in establishment budget for posts <strong>lying vacant for one year or more<\/strong>. Even for shorter vacancies, provisioning to be made with <strong>circumspection<\/strong> to avoid eventual savings.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Posts vacant 1+ year \u2014 no budget provision<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-keypoints\" style=\"margin-top:14px;\">\r\n <div class=\"box-label\">\u2b50 8 Guidelines \u2014 Quick Reference Card<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.1<\/strong> \u2014 Submit to BD; Pre-Budget Discussions mid-Oct; chaired by Secy.(Exp.)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.2<\/strong> \u2014 Review existing Exp. Budget first; prioritize; conform to MTEF<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.3<\/strong> \u2014 No discontinued schemes in RE\/BE; note them in SBE<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.4<\/strong> \u2014 No provision without pre-Budget scrutiny of scheme<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.5<\/strong> \u2014 Consider past performance, implementation stage, absorptive capacity, unspent balances<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.6<\/strong> \u2014 Savings \u2265 \u20b9100 crore \u2192 explain to PAC<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.7<\/strong> \u2014 Put in place mechanism to avoid unwarranted surrender<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.8<\/strong> \u2014 Posts vacant 1+ year \u2192 no provision allowed<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcdd<\/div>\r\n <span>7. INFORMATION FOR PRE-BUDGET DISCUSSIONS<\/span>\r\n <span class=\"nbh-num\">SBE Format + 6 Expenditure Categories<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.10.1) How to Submit:<\/strong> Ministries\/Departments submit Budget Proposals as <strong>Provisional Statement of Budget Estimates (SBE)<\/strong> \u2014 then submit hard copies in proper format to respective sections in Budget Division.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udccb SBE Preparation \u2014 9 Instructions<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Three-Level Scheme Depiction (maximum):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a) Umbrella Schemes \u2192 (b) Schemes \u2192 (c) Sub-Schemes<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Scheme Categorization:<\/strong> All schemes categorized as either <strong>Centrally Sponsored Schemes (CSS)<\/strong> or <strong>Central Sector Schemes<\/strong> \u2014 including provision for North East and Sikkim.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) EAP \/ Public Account Fund \u2014 Sub-scheme Level Depiction:<\/strong> If scheme has EAP component and\/or funded from Public Account Fund (e.g. cesses) \u2014 separately shown at sub-scheme level:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Gross Budgetary Support <strong>(b)<\/strong> EAP Component <strong>(c)<\/strong> Amount met from (Name of Fund)<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Transfer to \/ Amount from Fund \u2014 Two Separate Entries:<\/strong> Entries related to transfer to fund and amount met from fund shown as <strong>two separate entries<\/strong> in SBEs below the schemes. If Public Account Fund used for CSS \u2014 transfer from <strong>Major Head 3601\/3602<\/strong> to ensure transfers to States are not understated.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Interest Payments & Bond Repayment:<\/strong> Entries for <strong>interest payments and repayment of principal of GoI-funded service bonds<\/strong> \u2014 shown separately as a line entry under the schemes from which such interest is being paid.\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-radius:5px; padding:9px 12px; margin:7px 0 0; font-size:13.5px;\">\r\n \u26a0\ufe0f <strong>NE Major Heads (2552, 4552, 6552):<\/strong> Provisions for 'transfers to' and 'amount met from' any reserve fund must NOT be made from these Major Heads \u2014 as they are used for transitory provisions which will be re-appropriated to functional heads. Such provisions to be made under <strong>relevant functional heads<\/strong>.\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi) Major Head-wise Allocation:<\/strong> Scheme allocation continues to be prepared <strong>major head-wise<\/strong> \u2014 used to generate DG, Part B of SBE and statements in Budget Profile.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vii) Six Broad Expenditure Categories in SBE:<\/strong>\r\n <div class=\"two-mini\" style=\"margin:10px 0 6px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark); font-size:13.5px;\">A. Centre's Expenditure<\/strong>\r\n <ul style=\"margin:6px 0 0 12px; font-size:13.5px;\">\r\n <li><strong>(i)<\/strong> Establishment Expenditure of the Centre<\/li>\r\n <li><strong>(ii)<\/strong> Central Sector Schemes<\/li>\r\n <li><strong>(iii)<\/strong> Other Central Expenditure incl. CPSEs and Autonomous Bodies<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800; font-size:13.5px;\">B. Centrally Sponsored Schemes & Transfers<\/strong>\r\n <ul style=\"margin:6px 0 0 12px; font-size:13.5px;\">\r\n <li><strong>(iv)<\/strong> Centrally Sponsored Schemes<\/li>\r\n <li><strong>(v)<\/strong> Finance Commission Transfers<\/li>\r\n <li><strong>(vi)<\/strong> Other Transfers to States<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 All 6 categories \u2014 exam must-know<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(viii) All Budget Lines Categorized:<\/strong> All budget lines categorized into one of the six categories. If an existing line\/umbrella scheme has items belonging to more than one category \u2014 it must be <strong>broken up and adjusted<\/strong> suitably under relevant categories.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ix) Illustration \u2014 Welfare of Children:<\/strong> If 'Welfare of Children' umbrella has Central Sector Scheme + untied GIA to Autonomous Body \u2014 broken up as:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Central Sector Scheme \u2192 <strong>Category (ii)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Untied GIA to AB \u2192 <strong>Category (iii) \u2014 Other Central Expenditure<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><em>Exception:<\/em> If grants to AB are under a scheme for implementing it \u2014 need not be broken up; figures under Central Sector Scheme<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\u2696\ufe0f Factors for Preparing Provisional Estimates<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:9px 13px; margin:8px 0 10px; font-size:14px;\">\r\n <strong>Priority Rule:<\/strong> Budget must first be provided for all <strong>committed and continuing expenditure<\/strong> \u2014 before including provisions for new schemes\/items of expenditure.\r\n <\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Latest actuals of current year + actuals for same period in preceding year<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Actual expenditures during the previous financial year (entire year \u2014 not just H1)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Appropriations\/re-appropriations ordered\/contemplated during remaining part of current FY; any sanction issued\/proposed including on new schemes. If EFC\/SFC\/Cabinet approvals are pending \u2014 must be clearly brought out.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> All pending arrears incorporated in SBE \u2014 if any part left out, reasons to be separately submitted<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Any excess expenditure incurred to be specifically highlighted \u2014 for taking into account in Revised Estimates<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Care for including <strong>advances from Contingency Fund<\/strong> and the need to recoup the same<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83d\udcce 11 Additional Items to be Furnished with Provisional SBEs<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Items of expenditure matched by or linked to receipts \u2014 externally aided projects, bonus shares, cesses etc.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Provision included in respect of <strong>vacant posts<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Separate statement of <strong>committed liabilities as arrears<\/strong> \u2014 payments already due but unfulfilled due to lack of budgetary provision; neither paid nor provided in Budget but supported through a valid sanction<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> <strong>Unspent balances<\/strong> \u2014 released by Ministry but pending utilization by implementing agencies \u2014 as on <strong>31st March<\/strong> of previous FY, <strong>30th June<\/strong> and <strong>30th September<\/strong> of current FY \u2014 with all grantee\/loanee bodies (other than States) that received more than <strong>\u20b91 crore<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Unspent balances and <strong>pending Utilization Certificates<\/strong> \u2014 State-wise and scheme-wise \u2014 as on 31st March of previous FY, 30th June and 30th September of current FY<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Explanations for variations between <strong>BE and RE (proposed)<\/strong> \u2014 scheme-wise separately<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Measures to increase <strong>user charges<\/strong> levied by Ministries\/Departments and autonomous bodies to recover costs<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(viii)<\/strong> Efforts to recover <strong>arrears of Non-Tax Revenue<\/strong>; whether CPSUs paying dividend as per DIPAM policy (OM No. 5\/2\/2016-Policy dated 27.05.2016). Actuals of last year and estimates for current year.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ix)<\/strong> For subsidies \u2014 <strong>assumptions regarding subsidy calculations<\/strong> to be clearly indicated<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(x)<\/strong> Details of major\/important <strong>umbrella schemes<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xi)<\/strong> For ABs covered under TSA \u2014 details of <strong>grants-in-aid provided, amount utilized, and amount written back to Consolidated Fund<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83e\udd1d<\/div>\r\n <span>8. PRE-BUDGET DISCUSSIONS & FINALIZATION<\/span>\r\n <span class=\"nbh-num\">Chaired by Secretary (Expenditure)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.1)<\/strong> Budget Division prepares briefs for pre-Budget meetings in a prescribed format \u2014 with <strong>tentative RE and BE ceilings<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.2)<\/strong> Detailed discussions on expenditure items based on: <strong>trends of expenditure, absorptive capacity, unspent balance, status of appraisal & approval of schemes\/projects<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.3)<\/strong> Requirements of funds for all expenditure categories (programmes, schemes) and departmental receipts discussed \u2014 chaired by <strong>Secretary (Expenditure)<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.4)<\/strong> Receipts of departmentally run commercial undertakings (netted against gross expenditure) discussed in detail. All Ministries required to submit details of <strong>autonomous bodies\/implementing agencies with dedicated corpus funds<\/strong> \u2014 with reasons for continuance, grant-in-aid requirement, and why they should not be wound up.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.5)<\/strong> Estimates initially submitted may undergo changes due to scrutiny in Budget Division and deliberations between <strong>Secretary (Expenditure) and Secretary or Financial Adviser of the Department<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.6)<\/strong> Expenditure estimates provisionally finalized after <strong>Secretary (Expenditure) completes discussions<\/strong> with Secretaries and Financial Advisers.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.7)<\/strong> Provisional <strong>ceilings for expenditure communicated to Ministries\/Departments<\/strong> after approval of <strong>Finance Minister<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Finance Minister's approval needed for ceilings<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.8)<\/strong> Ministries\/Departments to indicate actual expenditure (net of recoveries) in SBEs against each scheme for previous year in <strong>UBIS<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udccc SPECIAL TOPICS \u2014 Paras 3.12 to 3.18<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udf3f<\/div>\r\n <span>9. PROVISIONS FOR NORTH EASTERN REGION & SIKKIM<\/span>\r\n <span class=\"nbh-num\">10% of GBS mandatory<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.12.1) Mandatory 10%:<\/strong> All Ministries\/Departments (except those specifically exempted by <strong>Ministry of DoNER<\/strong>) are required to spend <strong>10% of Gross Budget Support (GBS)<\/strong> from their allocation under Central Sector Schemes and CSS for the benefit of <strong>North Eastern Region & Sikkim<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 10% GBS for NER & Sikkim \u2014 mandatory<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.12.2) Major Head Classification:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revenue Expenditure<\/strong> \u2192 Major Head <strong>'2552 \u2014 North Eastern Region'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Capital Expenditure<\/strong> \u2192 <strong>'4552 \u2014 Capital Outlay on NER'<\/strong> or <strong>'6552 \u2014 Loans for NER'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For eventual <strong>re-appropriation to appropriate functional heads<\/strong> at time of expenditure<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.12.4) Exemption List by DoNER:<\/strong> DoNER to send list of exempted Ministries\/Departments and schemes to Budget Division \u2014 by due dates in Budget Circular.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udc74<\/div>\r\n <span>10. COMPOSITE DEMAND FOR CIVIL PENSIONS<\/span>\r\n <span class=\"nbh-num\">Administered by CPAO, Dept. of Expenditure<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i) CPAO Controls:<\/strong> The Demand for Grant 'Pensions' is administered and controlled by the <strong>Central Pension Accounting Office (CPAO), Department of Expenditure, New Delhi<\/strong>. CPAO prepares and compiles the Demand 'Pensions' for the ensuing year.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii) Accountant General's Role:<\/strong> <strong>Accountant General<\/strong> furnishes to CPAO \u2014 estimates of pension payments accounted for and in respect of other sub-heads. Pensionary charges categorized as <strong>'charged' expenditure<\/strong> should be reflected accordingly.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii) Director of Audit, Central Revenues:<\/strong> Furnishes to CPAO \u2014 estimates for staff of <strong>Indian Audit and Accounts Department<\/strong> retiring during ensuing year. Estimates of Post and Railway Audit Offices (ab-initio debited to working expenses) to be excluded.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv) CPAO Consolidation:<\/strong> All other pensionary estimates from Accounts Offices of Ministries\/Departments, UT Administrations and <strong>Controller General of Defence Accounts, New Delhi<\/strong> \u2192 sent to CPAO \u2192 consolidated \u2192 furnished to Budget Division.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v) Recoveries from States:<\/strong> Separate estimates of recoveries from State Governments \u2014 adjustable under Receipt Major Head <strong>'0071 \u2014 Contributions and Recoveries towards Pension and Other Retirement Benefits'<\/strong> \u2014 forwarded by CPAO to Budget Division for incorporation in revenue receipts under Department of Expenditure.<\/div><\/li>\r\n <\/ul>\r\n <div class=\"two-mini\" style=\"margin:12px 0 0;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">\ud83d\udccc Note 1 \u2014 Compassionate Fund<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Expenditure from 'Compassionate Fund' adjustable under sub-head 'Payment from Compassionate Fund' under Major Head <strong>'2235 \u2014 Social Security and Welfare'<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">\ud83d\udccc Note 2 \u2014 CG Employees' Insurance Scheme<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Confined to employees who <strong>opted out of Group Insurance Scheme<\/strong> (introduced 1 Jan 1982). Dept. of Expenditure (Establishment Division) furnishes consolidated expenditure estimates to Budget Division under advice to CPAO.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\udcc2<\/div>\r\n <span>11. ESTIMATES IN DG CONTROLLED BY BUDGET DIVISION<\/span>\r\n <span class=\"nbh-num\">Interest Payments + Loans to Govt. Servants<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.1) Interest Payments:<\/strong> Estimates for interest on <strong>provident fund balances of employees<\/strong>, deposits in Public Account including Reserve Funds, deposits of Commissioners of Payments etc. \u2014 furnished by <strong>Chief Controllers of Accounts \/ Controllers of Accounts<\/strong> including Ministry of Railways (Railway Board) and Ministry of Defence.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.2) Finance Wings' Duty:<\/strong> Finance Wings to ensure estimates of 'Interest Payments' are furnished by <strong>Controllers of Accounts to Budget Division<\/strong>. Changes in RE for current year and BE for next year also to be explained by the estimating authority.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.3) Loans to Government Servants \u2014 Statement Required:<\/strong> Estimates must be accompanied by a Statement showing:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Actual disbursements under each category of advance during the <strong>preceding three years<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Actual expenditure in the <strong>first 6 months of current financial year<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Furnished by Budget Section of the concerned Ministry\/Department<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.4) Deadline:<\/strong> Estimates and actual expenditure up to <strong>30th September<\/strong> to be furnished to Budget Division in prescribed form. Ministries to furnish estimates of loans to Govt. servants and recoveries thereof as per prescribed date in Budget Circular.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udccc<\/div>\r\n <span>12. MATERIAL FOR STATEMENTS \u2014 DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">New Service \/ New Instrument of Service<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.15.1)<\/strong> Statement showing items of <strong>new service<\/strong> for which provision is made in BE of the ensuing financial year should be furnished to Ministry of Finance.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.15.2) Exact Match Required:<\/strong> Information furnished for inclusion in Demands for Grants must <strong>exactly match<\/strong> the information in the <strong>Detailed Demand for Grant (DDG)<\/strong> of the respective Ministry\/Department.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 DG and DDG must match exactly<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.15.3) Reference:<\/strong> Revised Guidelines on Financial Limits for \"New Service \/ New Instrument of Service\" \u2014 DEA O.M. No. F.1(23)-B(AC)\/2005 dated 25.05.2006.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>13. DETAILED DEMANDS FOR GRANTS (DDG)<\/span>\r\n <span class=\"nbh-num\">13 Schedules | UBIS \u2192 PFMS<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.1) Who Prepares:<\/strong> Respective Ministries\/Departments prepare their DDG \u2014 in format given in Budget Circular. Classification (major head, minor head etc.) must be as per <strong>List of Major and Minor Heads of Accounts<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.2) Reconciliation Mandatory:<\/strong> Totals for each Major Head and Revenue\/Capital Sections (charged and voted) in DDG must <strong>exactly correspond to provisions in Demands for Grants prepared by Budget Division<\/strong>. Final print order only after reconciliation is completed.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Print only after reconciliation<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.3) Header Format:<\/strong> Major Head number and description indicated at <strong>top right corner of each page<\/strong> under the header line.<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcce 13 Schedules \/ Statements to Accompany DDG<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Estimated strength of establishment & provisions \u2014 grouped by pay scales (must correspond to summary statement)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> Project-wise provision for <strong>externally aided projects<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> Non-scheme expenditure provisions of <strong>\u20b925 lakhs and above<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> Provisions in BE for payment of <strong>grants-in-aid to non-Govt. bodies<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(v)<\/strong> Details of individual works and projects costing <strong>\u20b95 crore or above<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vi)<\/strong> Revised cost estimates of projects of <strong>PSEs and departmental undertakings<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vii)<\/strong> Transfer or gift of Govt. properties exceeding <strong>\u20b95 lakhs<\/strong> to non-Govt. bodies<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(viii)<\/strong> Contributions to <strong>International bodies<\/strong> \u2014 membership fees only (revenue expenditure); capital section investments excluded<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ix)<\/strong> Guarantees given by Central Govt. \u2014 outstanding as on <strong>previous financial year<\/strong><\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(x)<\/strong> Grants-in-aid exceeding <strong>\u20b95 lakhs (recurring)<\/strong> or <strong>\u20b910 lakhs (non-recurring)<\/strong> actually sanctioned to private institutions\/organizations\/individuals during the year<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(xi)+(xii)<\/strong> Source of funds for grantee bodies receiving grants of over <strong>\u20b910 lakh per year<\/strong> from CFI and other sources<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(xiii)<\/strong> Object Head-wise details<\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.5) MEP\/QEP Statement:<\/strong> Monthly Expenditure Plan \/ Quarterly Expenditure Plan as per OM No. 12(13)-B(W&M)\/2020 dated 25 May 2022.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.6) Major Head Codes:<\/strong> Major Head Codes in DDG must correspond to codes in main Demands for Grants.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.7) Codification Rules:<\/strong> Standard numeric codification (December 1994 instructions) to be strictly adhered to. <strong>No new sub-head\/detailed head<\/strong> to be opened without numeric codes assigned from office of <strong>Controller General of Accounts<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 New heads \u2192 numeric codes from CGA mandatory<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.8) UBIS Entry Mandatory:<\/strong> DDG shall be <strong>mandatorily entered in UBIS<\/strong>. DDG generated from UBIS fed into <strong>PFMS<\/strong> for enabling incurring of expenditure.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 UBIS \u2192 DDG \u2192 PFMS \u2192 Expenditure<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.9) Website Upload:<\/strong> All Ministries\/Departments to upload <strong>full details of DDG as approved by Parliament<\/strong> on their website \u2014 for transparency. (OM No. 15(38)-B(R)\/2008 dated 14.8.2008)<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83e\udd1d<\/div>\r\n <span>14. ALLOCATION FOR SC\/ST SUB-COMPONENT<\/span>\r\n <span class=\"nbh-num\">SCSP (MH 789) + TASP (MH 796)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.1) NITI Aayog Guidelines:<\/strong> Comprehensive guidelines issued vide NITI Aayog OM No. M-11011\/8\/2017-SJE dated 20.11.2017 (read with OM dated 14.1.2019). Obligated Ministries\/Departments to keep required percentage under <strong>SCSP<\/strong> and <strong>TASP<\/strong> \u2014 and endeavour to keep higher percentage where possible. (Guidelines under review; fresh guidelines expected.)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.2) Calculation Basis:<\/strong> <strong>Total allocation for CSS and Central Sector Schemes<\/strong> of obligated Ministries taken for calculating % of earmarking under SCSP\/TASP. Allocation must <strong>not be less than BE of previous year<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Cannot reduce SCSP\/TASP below previous year's BE<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.3) Exemption Requests Considered by:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>SCSP<\/strong> exemptions \u2192 Ministry of <strong>Social Justice & Empowerment<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>TASP<\/strong> exemptions \u2192 Ministry of <strong>Tribal Affairs<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Both with <strong>approval of their respective Ministers<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.4) Pre-Budget Review via UBIS:<\/strong> Comprehensive review of progress of expenditure under:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>SCSP \u2014 Minor Head 789<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>TASP \u2014 Minor Head 796<\/strong><\/div><\/li>\r\n <\/ul>\r\n Data to be fed in UBIS for review and consideration in pre-Budget meeting.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 MH 789 = SCSP | MH 796 = TASP<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udce2<\/div>\r\n <span>15. FRBM DISCLOSURE STATEMENTS<\/span>\r\n <span class=\"nbh-num\">4 Statements under FRBM Rules, 2004<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"card-grid\" style=\"grid-template-columns:repeat(2,1fr); margin:0 0 14px; gap:10px;\">\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udee1\ufe0f (i) Guarantees given by Government<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Extracted from <strong>Register of Guarantees<\/strong> maintained by Ministries\/Departments. Classified into <strong>6 classes as per GFR, 2017<\/strong>. Revised Government Guarantee Policy, 2022 published in May 2022.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83d\udcb0 (ii) Tax Revenues raised but not realized<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Must be consistent with information in <strong>C&AG reports on Direct and Indirect Taxes<\/strong> for the relevant year.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\ud83d\udcc9 (iii) Arrears of Non-Tax Revenues<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Guarantee fee arrears must be reconciled. If arrears exceed <strong>\u20b9500 crore<\/strong> \u2014 reasons to be explained. Submitted in <strong>UBIS only<\/strong>.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card\" style=\"border:1px solid var(--border);\">\r\n <div class=\"card-head\" style=\"background:linear-gradient(90deg,#0a3030,#1a6060); color:#fff;\">\ud83c\udfdb\ufe0f (iv) Asset Register<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Submitted in <strong>UBIS only<\/strong>. Totals must tally with <strong>Union Government's Finance Accounts<\/strong>. Variations with previous year must be explained in footnotes.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.18.3) C&AG Observations:<\/strong> C&AG has observed inconsistencies\/discrepancies in disclosure statements \u2014 relating to arrears of NTR; loans to foreign governments; variation in closing\/opening balances of physical and financial assets (when compared to Finance Accounts). All Ministries to ensure <strong>utmost accuracy<\/strong>. Variations with previous year to be explained in footnotes.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.18.6) Annuity Projects:<\/strong> GoI approving Annuity projects for infrastructure development:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Concessionaire (private sector)<\/strong> meets entire upfront\/construction cost (no Government grant) + annual maintenance<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Recovers entire investment + pre-determined return from <strong>annuities payable by Government every year<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Information to be provided in prescribed format of Budget Circular<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udccc 7 Special Instructions for FRBM Statements<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Values shown in <strong>crore of rupees<\/strong> \u2014 not in lakhs\/thousands (e.g. \u20b940 lakh = \u20b90.40 crore)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Consistency between information provided to Budget Division and in <strong>C&AG reports on Direct and Indirect Taxes<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> While reporting NTR arrears \u2014 <strong>guarantee fee arrears should be reconciled<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Variations with last year's reported information \u2014 explained in <strong>footnotes or appropriate remark portion<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> NTR arrears exceeding <strong>\u20b9500 crore<\/strong> \u2014 reasons to be explained in appropriate remark portion<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Arrears of NTR and Asset Register \u2014 submitted in <strong>UBIS only<\/strong>. Statements signed by competent authority (with telephone number) forwarded to <strong>Department of Economic Affairs<\/strong><\/div><\/li>\r\n <\/ul>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch4\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 4 : BUDGET FINALIZATION<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">3<\/div><div class=\"sb-label\">Core Principles:<br>Secrecy, Accuracy,<br>Timeliness<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Jan<br>Wk1<\/div><div class=\"sb-label\">Key to Budget<br>Docs submitted<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">7 Jan<\/div><div class=\"sb-label\">CBDT\/CBIC tax<br>estimates deadline<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2017-18<\/div><div class=\"sb-label\">Plan\/Non-Plan<br>merger; OOMF starts<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b9500 Cr<\/div><div class=\"sb-label\">Outlay threshold<br>for OOMF<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">800<\/div><div class=\"sb-label\">Copies of List of<br>DGs for Lok Sabha<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\uddd3\ufe0f<\/div>\r\n <span>1. BUDGET ACTIVITIES & TIMELINES<\/span>\r\n <span class=\"nbh-num\">Secrecy \u00b7 Accuracy \u00b7 Timeliness<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.1) Three Core Principles:<\/strong> In the entire process of Budget preparation commencing with issue of Budget Circular, there is a need for maintaining <strong>secrecy, accuracy and timeliness<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Three pillars: Secrecy \u00b7 Accuracy \u00b7 Timeliness<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.2) Intensive Checking:<\/strong> All statements, information and inputs require <strong>intensive checking<\/strong> \u2014 with special attention to <strong>manually generated statements<\/strong>, for which an <strong>additional level of check<\/strong> is to be ensured. List of such statements allocated\/distributed amongst staff and officers is circulated internally every year in Budget Division with the <strong>approval of JS\/AS (Budget)<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.3) Follow-up by DDs\/USs:<\/strong> Concerned <strong>Deputy Directors\/Under Secretaries in Budget Division<\/strong> are required to follow up with Ministries\/Departments for receipt of information regarding different Statements\/Annexures of Budget documents for which they are responsible \u2014 ensuring they are received and processed within given timelines.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.4) Budget Activity Schedule:<\/strong> Tentative timelines for receiving information\/activities associated with Budget preparation\/completion of budgetary documents\/processes have been brought through <strong>Budget Activity Schedule<\/strong> \u2014 circulated to all concerned. Draft Budget Activity Schedule is in <strong>Annexure 2<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.5) Paperless Budget (from 2021-22):<\/strong> Budget documents from <strong>2021-22<\/strong> have been brought out in <strong>digital mode<\/strong>. Tentative activity-wise schedule for paperless Budget is in <strong>Annexure 4<\/strong>. Paperless Budget documents provided through <strong>e-mail to Lok Sabha and Rajya Sabha Secretariat<\/strong> at the earliest after completion of Budget Speech by Finance Minister. LS\/RS Secretariat further sends\/distributes Budget documents through <strong>online mode to Members of Parliament<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Paperless Budget from 2021-22<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>2. RESPONSIBILITIES FOR BUDGET DOCUMENTS<\/span>\r\n <span class=\"nbh-num\">Dynamic Assignment | Director\/DS supervision<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.2.1) Dynamic Allocation:<\/strong> Preparation and finalization of different Budget documents is currently assigned to different sections. However, these allocations are <strong>dynamic and may be changed\/re-assigned<\/strong> as per requirements with the <strong>approval of AS\/JS (Budget)<\/strong>. Each <strong>Director\/Deputy Secretary in charge of the concerned Section<\/strong> in Budget Division is responsible for keeping a close watch and personally supervise the preparation of these documents.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.2.2) Acquaintance & Checklist:<\/strong> Staff of Budget Division must fully <strong>acquaint themselves with the current year's document<\/strong> in relation to allocated responsibilities (Annexure 5) \u2014 and preferably have a <strong>check-list for each statement<\/strong> of each document for which they are responsible.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd0d<\/div>\r\n <span>3. SCRUTINY OF STATEMENT OF BUDGET ESTIMATES (SBE)<\/span>\r\n <span class=\"nbh-num\">UBIS | 6 Expenditure Categories | 4 Expenditure Types<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.1) Post-Meeting Process:<\/strong> After pre-Budget meetings, approved ceilings for expenditure are communicated \u2014 including <strong>separate ceilings for Revenue and Capital expenditure<\/strong> \u2014 on the basis of which <strong>Financial Advisers prepare the SBE (Final)<\/strong> in the form prescribed in Budget Circular and forward it to Budget Division.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.2) UBIS \u2014 Union Budget Information System:<\/strong> A software \u2014 <strong>UBIS<\/strong> \u2014 created for submission\/processing and finalization of SBE and other Budget documents. Available <strong>online<\/strong> \u2014 accessible by Ministries\/Departments for filling details of estimates.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 UBIS = Online system for SBE submission & processing<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin:14px 0;\">\r\n <div class=\"box-label\">\ud83d\udcca 6 Broad Expenditure Categories (from Budget 2017-18 \u2014 Plan\/Non-Plan merger)<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 0;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark); font-size:13.5px;\">A. Centre's Expenditure<\/strong>\r\n <ul style=\"margin:7px 0 0 12px; font-size:13.5px; line-height:1.8;\">\r\n <li><strong>(i) Establishment Expenditure of the Centre<\/strong> \u2014 all establishment-related expenditure of Ministries\/Departments incl. attached & subordinate offices. Covers: salaries, medical expenses, wages, OTA, foreign\/domestic travel, office expenses, materials & supplies, publications, advertising & publicity, training, other admin expenses, POL, cost of ration, clothing & tentage, professional services, rent rates & taxes, royalty, pensionary charges, rewards & minor works, motor vehicles, IT etc.<\/li>\r\n <li><strong>(ii) Central Sector Schemes<\/strong> \u2014 entirely funded by Central Govt.; implemented by Central Agencies (Ministries\/Departments, autonomous bodies, special purpose vehicles). Exception: with <strong>specific prior consent of DoE<\/strong>, can be implemented through State agencies \u2014 but funds transferred <strong>directly to implementing agencies, not through State treasuries<\/strong>.<\/li>\r\n <li><strong>(iii) Other Central Expenditure<\/strong> \u2014 provisions for CPSUs, autonomous bodies; interest payments, repayment of debt, contributions to international organizations. Note: ICAR, CSIR, Atomic Energy etc. which also implement CS Schemes \u2014 provision shown under Central Sector Schemes category.<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800; font-size:13.5px;\">B. Centrally Sponsored Schemes & Transfers<\/strong>\r\n <ul style=\"margin:7px 0 0 12px; font-size:13.5px; line-height:1.8;\">\r\n <li><strong>(iv) Centrally Sponsored Schemes<\/strong> \u2014 reflected in <strong>Statement 4A of Expenditure Profile<\/strong> and as approved by Competent Authority. Implemented by State\/UT governments with sharing pattern as approved. Central share routed through <strong>State\/UT treasuries as grants<\/strong> under object heads \u2014 except in case of <strong>DBT<\/strong> where functional heads can be used. In DBT cases, mapping of allocations not routed through State treasuries required to compute total resource transfers.<\/li>\r\n <li><strong>(v) Finance Commission Transfers<\/strong> \u2014 only comes in the demand titled <strong>\"Transfers to States\"<\/strong> under Department of Expenditure, Ministry of Finance.<\/li>\r\n <li><strong>(vi) Other Transfers to States<\/strong> \u2014 all other transfers to States such as those made under <strong>National Disaster Response Fund<\/strong>, Assistance to schemes under <strong>proviso (i) to Article 275(1)<\/strong> of the Constitution.<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83c\udff7\ufe0f Expenditure Types<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(4,1fr); gap:8px; margin:10px 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:var(--navy-dark);\">E<\/strong><br>Voted<br>Expenditure<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:var(--crimson);\">C<\/strong><br>Charged<br>Expenditure<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:#7a5800;\">Y<\/strong><br>Recovery<\/div>\r\n <div style=\"background:#f4f0fa; border:1px solid #c8b8e8; border-left:3px solid #6a40a0; border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:#5030a0;\">R<\/strong><br>Receipt<\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.4) Major Head Expenditure:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For Expenditure Type \u2014 Charged\/Voted\/Total: it is the <strong>major head under which expenditure is incurred\/proposed<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For Expenditure Type \u2014 Receipt: it is the <strong>major head against which the receipt is netted<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For Expenditure Type \u2014 Recovery: it is the <strong>same as Major Head Receipt\/Recovery<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.5) Major Head Receipt\/Recovery:<\/strong> In case of Expenditure Type \u2014 Receipt\/Recovery, it is the <strong>receipt or recovery major head<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.6) PSE Category:<\/strong> A PSE Category is a heading which appears <strong>by itself without any number preceding it in Part C of SBE<\/strong> and is a grouping for PSEs. All PSEs within a category are <strong>totalled at the end of the Category<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.7) UBIS Worksheet Structure:<\/strong> The SBE database has <strong>one worksheet for each Demand for Grant<\/strong>. Each worksheet identified as <strong>Dxx<\/strong> (where xx = demand number, e.g. D10, D25). Both the SBE and Demands for Grant provisions for individual demands are prepared in the <strong>same database worksheet<\/strong>. The complete worksheet functions as both <strong>input and final output<\/strong> for SBEs and DGs. Additional functional\/summary areas defined within worksheet for intermediate calculation and further processing of other output statements.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.8) NIC Training:<\/strong> <strong>NIC of Ministry of Finance<\/strong> conducts comprehensive training for officers\/staff of Ministries\/Departments handling Budget work \u2014 for proper orientation and understanding of the SBE and the format in which information is required to be sent to Budget Division.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udcc4 BUDGET DOCUMENTS<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfa4<\/div>\r\n <span>4. FINANCE MINISTER'S SPEECH<\/span>\r\n <span class=\"nbh-num\">Facts checked by Budget Division<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Various Departments\/Divisions in Finance Ministry and other Departments\/Ministries are required to provide <strong>input related to Budget Speech<\/strong> of the Finance Minister.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n For checking <strong>facts and figures in the FM's speech<\/strong> \u2014 insofar as they are referred to in other Budget documents \u2014 the same is done by the <strong>Budget Division<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\udd11<\/div>\r\n <span>5. KEY TO BUDGET DOCUMENTS<\/span>\r\n <span class=\"nbh-num\">Submitted: First week of January<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> <strong>Editorial revisions<\/strong> to be carried out wherever required<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Key to Budget Document to be added\/explained as the <strong>first document<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Index to be <strong>reviewed\/amended<\/strong> as per changes made<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Practice:<\/strong> This document is submitted for approval during the <strong>first week of January<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 First week of January deadline<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>6. DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">Contents \u00b7 Summary \u00b7 NS\/NIS Statement<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Contents:<\/strong> Page numbers etc. as given in the list of contents must be checked to ensure they match with those assigned to each Demand for Grant.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Introduction:<\/strong> Necessary consequential changes to be carried out in the introduction.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) Summary:<\/strong> Revenue\/Capital and Charged\/Voted expenditure to be taken from the <strong>approved Statement of Budget Estimates<\/strong> while checking the 'Summary' portion.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Demands for Grants \u2014 4 checks by Demands Section:<\/strong> DGs are to be prepared and got approved by concerned sections of Budget Division. Demands Section checks:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Correctness of number of Demand for Grant<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Nomenclature of Ministries\/Departments<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Nomenclature of Heads of Accounts \u2014 checked from <strong>List of Major and Minor Heads of Accounts (LMMHA)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> DG summary tallied with individual DGs<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Statement on New Service\/New Instrument of Service (NS\/NIS):<\/strong> <strong>Demands Section<\/strong> has the responsibility to call for information from all Ministries\/Departments and prepare the NS\/NIS Statement on the basis of information so furnished.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udce4<\/div>\r\n <span>7. EXPENDITURE BUDGET<\/span>\r\n <span class=\"nbh-num\">UBIS-based | Net of Recoveries | 8+8 Checks<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Source:<\/strong> Figures in Expenditure Budget are as per <strong>SBE filled\/submitted by Ministries\/Departments in UBIS<\/strong>. Estimates and actual expenditure are, generally, <strong>net of recoveries<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Dedicated Reserve Funds \u2014 Negative Entries:<\/strong> As an exception, expenditure met from <strong>dedicated reserve funds maintained in Public Account<\/strong> are shown as recoveries and indicated as <strong>negative (-) entries<\/strong>. Actual expenditure for previous year are mapped from <strong>DDG data furnished by CGA<\/strong> to the line entries appearing in SBE \u2014 this exercise carried out in UBIS.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) RE and BE Entry + Write-up Checking:<\/strong> RE for current year and BE for next year also to be entered into UBIS. Write-up\/Notes to Demands together with print proof of SBEs have to be seen\/checked by concerned DDs\/USs \u2014 with reference to final vetted copies of SBEs\/DGs received from Ministries\/Departments. Additionally, write-ups\/Notes will also be checked by all <strong>Directors\/Deputy Secretaries\/Additional Budget Officer in Budget Division<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Checks in Expenditure Budget (6 checks):<\/strong> Part C provisions for capital investment in Public Enterprises must match provisions in Part A. Additional checks:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Correctness of Number\/Nomenclature of Demands for Grants relating to the Ministry\/Department<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Correctness of Number\/Nomenclature of Major Heads and Budget provisions<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> If any scheme newly included\/deleted in RE\/BE \u2014 properly inserted\/deleted in soft format of SBE through UBIS (important as some statements compiled from final SBEs)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Soft data of SBE to be checked properly; matching of figures from one section to another in Spreadsheet to be verified<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(e)<\/strong> Any correction at a later stage after submission of SBEs to NIC \u2014 must be <strong>routed through NIC<\/strong> for capturing revised data in all related statements<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(f)<\/strong> Uniformity in pattern\/presentation of write-ups of different Ministries\/Departments<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) 8 Verifications Required:<\/strong>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Ceilings verification<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> IEBR reflection in SBEs as per PFC-II Division; verification of Charged Expenditure<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> RE provisions to be based upon supplementary given\/likely to be given<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(d)<\/strong> Verification of Recoveries\/Netted receipts<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Verification of provisions for North East Region<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Reviewing the Write-up (Hard & Soft Copy)<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(g)<\/strong> Verification of the <strong>CHECK DIGIT<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(h)<\/strong> Deletion of line entries where <strong>no expenditure provision or actual expenditure is zero<\/strong><\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi) Checks During Lock-in Period in Budget Press (4 checks):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Verification of ceilings with detailed break-down<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Checking provisions for <strong>Charged Expenditure (shown in italics)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Checking Recoveries\/Netted receipts; Review of write-ups<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Deletion of zero lines<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>8. EXPENDITURE PROFILE<\/span>\r\n <span class=\"nbh-num\">Aggregation across Demands | Gender \u00b7 SC\/ST \u00b7 Children<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Expenditure Profile gives an <strong>aggregation of various types of expenditure and certain other items across demands<\/strong> through different Statements.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Important Statements include:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Major variations between <strong>BE and RE<\/strong> (current year) and between <strong>RE and BE<\/strong> (ensuing year) with brief reasons<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Contributions to <strong>International bodies<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Estimated strength of establishment of various Government Departments and provision thereof<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Gender Budgeting<\/strong> statement<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Schemes for Development of SCs and STs<\/strong> including SCSP\/SCSS and TSS allocations<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Schemes for Welfare of Children<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Expenditure details and budget estimates regarding <strong>autonomous bodies<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Details of certain <strong>important funds in Public Account<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Statements showing <strong>externally aided projects<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Expenditure Profile gives total provisions for each Ministry arranged under categories \u2014 <strong>CSS, Central Sector Schemes, Establishment, Other Central Expenditure, Transfer to States<\/strong> etc. \u2014 and highlights Budget provisions for certain important programmes and schemes.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udce5<\/div>\r\n <span>9. RECEIPTS BUDGET<\/span>\r\n <span class=\"nbh-num\">Tax \u00b7 NTR \u00b7 Non-Debt \u00b7 Debt | 8 Annexures<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"blue-head\">\ud83c\udfe6 (i) Tax Revenue<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(a) Estimates deadline:<\/strong> Department of Revenue (<strong>CBDT and CBIC<\/strong>) furnishes estimates for Direct Taxes and Indirect Taxes by <strong>7th January<\/strong> to Budget Division.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 7 January = CBDT\/CBIC deadline<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(b) Write-up + States' share:<\/strong> Write-up to be submitted by Revenue Department for Direct\/Indirect Taxes. On receipt of estimates from CBDT and CBIC \u2014 <strong>States' share calculated for RE\/BE<\/strong> from the shareable pool as per <strong>percentage recommended by Finance Commission<\/strong> after deducting cost of collection, as provided in Expenditure Budget.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcbc (ii) Non-Tax Revenue<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(a)<\/strong> Letters issued to Ministries\/Departments (including UTs) calling for NTR estimates by due date in Budget Circular.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(b)<\/strong> Estimates given to respective sections in Budget Division (Ministry\/Department-wise) for getting approved from the <strong>designated Director in Budget Division<\/strong> \u2014 tentatively by <strong>end of December<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(c)<\/strong> Estimates as approved by Director are consolidated in the form of Statement and submitted for approval of <strong>Secretary (DEA)<\/strong> \u2014 by <strong>first week of January<\/strong> every year \u2014 for incorporation in Receipt Budget documents.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 NTR: Director approval by end-Dec \u2192 Secretary (DEA) approval by first week of Jan<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83c\udfd7\ufe0f (iii) Non-Debt Capital Receipts<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Loan repayment receipts<\/strong> from CPSEs \u2014 compiled by <strong>PD Section<\/strong>; from States \u2014 compiled by <strong>States Section<\/strong>. Disinvestment receipts estimates \u2014 furnished by <strong>DIPAM<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcb0 (iv) Debt Capital Receipts \u2014 5 Components<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(a) Market Loan:<\/strong> Worked out on basis of <strong>Market borrowing requirements of Government<\/strong>. Details of borrowing calendar and periodical notification issuance at Annexure 13.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(b) National Small Savings Fund (NSSF):<\/strong> Compiled by <strong>NS Section<\/strong> \u2014 on basis of information from <strong>Department of Posts\/CGA\/Banks<\/strong>. Details at Annexure 14.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(c) Other Receipts:<\/strong> Figures included on basis of information from concerned Ministry\/Department\/RBI. E.g. estimates of Funds pertaining to Railways received from <strong>Ministry of Railways<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(d) International Financial Institutions:<\/strong> <strong>OMI and BC Division of DEA<\/strong> compile the information and send to Budget Division for incorporation in Receipts Budget \u2014 through <strong>IFU of DEA<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(e) Market Stabilization Scheme:<\/strong> Included as per estimates provided by <strong>RBI<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcce Receipts Budget Annexures \u2014 Source & Content<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 1 & 2 \u2014 Trends in Receipts:<\/strong> Compiled on basis of information from <strong>Controller General of Accounts<\/strong>. Actual expenditure\/receipt figures for 8 preceding years + RE (current year) + BE (ensuing year).<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 3 \u2014 Reconciliation between AFS and Receipt Budget:<\/strong> Two parts: A-Revenue Receipts, B-Capital Receipts. Revenue difference: Railway\/Postal\/Commercial Receipts; Receipts incidental to Market Borrowings; Write-off\/Waiver of Loans & Interest. Capital difference: Public Debt Disbursement and Special Securities for Subsidies.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 4, 4A & 4B \u2014 State-wise Distribution of Net Proceeds of Union Taxes and Duties:<\/strong> Generated by <strong>States Section<\/strong> on basis of Finance Commission recommendation and tax receipt estimates.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 5 \u2014 Tax Revenue raised but not realized \/ Revenue Foregone:<\/strong> Statements furnished by <strong>Department of Revenue<\/strong>.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 6 \u2014 Arrears of Non-Tax Revenue:<\/strong> Compiled on basis of estimates furnished by <strong>Ministries\/Departments<\/strong>.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 7 \u2014 Revenue Impact of Tax Incentives under Central Tax System:<\/strong> Provided by <strong>Department of Revenue<\/strong>.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 8 \u2014 Sources and Applications of NSSF:<\/strong> Compiled by <strong>NS Section of Budget Division<\/strong>.<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Part B \u2014 Statements of Liability\/Assets:<\/strong> Actual figures for 1950-51 and four preceding years + RE + BE. Verified with figures from <strong>last year's Capital Receipts Budget (older actuals)<\/strong> and <strong>CGA (last year actual)<\/strong>. Also includes: Current Rupee Loans (RBI + W&M Section); Special Securities Converted to Marketable Securities; Guarantees; Asset Register; NSSF; Annuity Projects; External Assistance; Market Loans due for discharge.<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcc3<\/div>\r\n <span>10. ANNUAL FINANCIAL STATEMENT \u00b7 KEY FEATURES \u00b7 FRBM STATEMENTS \u2014 Paras 4.4.7\u20134.4.9<\/span>\r\n <span class=\"nbh-num\">UBIS-generated | FM Speech-based | 2 FRBM Statements<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.4.7) Annual Financial Statement (AFS):<\/strong> Generated on the basis of information filled by <strong>different sections of Budget Division in UBIS<\/strong>. Actuals are on the basis of information provided by <strong>CGA<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.4.8) Key Features of Budget:<\/strong> Prepared on the basis of the <strong>Finance Minister's speech<\/strong> and the major features of budgetary allocations for Ministries\/Departments.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.4.9) Fiscal Policy Statements under FRBM:<\/strong> <strong>Two Fiscal Policy Statements<\/strong> under the provisions of the FRBM Act are presented with the Budget \u2014 prepared on the basis of guidelines in the <strong>FRBM Act\/Rules<\/strong>. Details discussed in <strong>Annexure 7<\/strong> of the Manual.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Two FRBM Fiscal Policy Statements presented with Budget<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd12<\/div>\r\n <span>11. BUDGET PRESS & SECURITY \/ LOCK-IN ARRANGEMENTS<\/span>\r\n <span class=\"nbh-num\">IB handles security | Construction complete by 30 Nov<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.1)<\/strong> Finance Ministry has its <strong>own press<\/strong> to print the entire set of Budget papers. Entry to Budget Press is <strong>restricted in the months before the Budget is presented<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.2) Lock-in:<\/strong> Employees of the press stay in the Press along with other staff and officers who are also <strong>locked-in for the last few days<\/strong> \u2014 as a security measure to ensure <strong>foolproof secrecy<\/strong> for Budget papers.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Staff locked in at Budget Press for last few days<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.3) Manager (Press) Responsibilities \u2014 5 duties:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i)<\/strong> Timely procurement and receipt of items for printing documents<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii)<\/strong> Action to ensure all key personnel are in position<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii)<\/strong> Cleanliness inside\/outside Budget Press<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iv)<\/strong> Coordination with other agencies \u2014 <strong>Fire Brigade, Delhi Police, MTNL, IB, Canteen, Hospital, setting up of CCTV<\/strong> etc.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(v)<\/strong> Completion of <strong>Construction\/Maintenance works in and around Budget Press by 30th November<\/strong> latest<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Construction\/Maintenance to be complete by 30 November<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.4) Security:<\/strong> Security arrangements for the entire Budget period are made by the <strong>Intelligence Bureau (IB)<\/strong> \u2014 in consultation with Budget Division. IB is responsible for:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Screening all officers and staff<\/strong> associated with the Budget<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Setting up <strong>elaborate security arrangement<\/strong> in Budget Division and Budget Press to ensure secrecy<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83c\udfaf<\/div>\r\n <span>12. OUTPUT-OUTCOME MONITORING FRAMEWORK (OOMF)<\/span>\r\n <span class=\"nbh-num\">From 2017-18 | \u20b9500 crore+ schemes | NITI Aayog finalizes<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.1) Background:<\/strong> Major Expenditure Reforms include simplification of appraisal\/approval processes and structural changes \u2014 including doing away with Plan and non-Plan. Cost-centres now treated in an integrated manner within the statutory revenue-capital framework. This enables bringing public schemes\/projects under a <strong>Monitorable Output-Outcome Framework<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.2) Since 2017-18:<\/strong> In addition to financial outlays, <strong>expected outputs and outcomes of Schemes<\/strong> are also presented in a consolidated <strong>Outcome Budget document<\/strong> along with the Budget \u2014 presented to Parliament in measurable terms, bringing in greater accountability.\r\n <div class=\"box-keypoints\" style=\"margin:10px 0 0;\">\r\n <div class=\"box-label\">\ud83d\udccc Three Key Definitions<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--navy-dark);\">OUTLAY<\/strong><br><span style=\"color:#555;\">Amount provided for a given scheme\/project in the Budget<\/span><\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:#7a5800;\">OUTPUT<\/strong><br><span style=\"color:#555;\">Direct and measurable product of program activities \u2014 often in physical terms\/units<\/span><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--crimson);\">OUTCOME<\/strong><br><span style=\"color:#555;\">Collective results or qualitative improvements brought about by delivery of services<\/span><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.3) Threshold:<\/strong> Document contains Output-Outcome Framework for major <strong>CS Schemes and CSS with outlay of \u20b9500 crore and more<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 \u20b9500 crore+ outlay \u2192 OOMF mandatory<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.4) OOMF Process Flow:<\/strong>\r\n <div class=\"flowchart\" style=\"margin:10px 0 0;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da); font-size:13px;\">\ud83d\udccb Ministries prepare OOMF in prescribed format (Appendix-XLVIII)<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0); font-size:13px;\">\ud83d\udce4 Submit to NITI Aayog (English & Hindi) \u2014 timeline communicated by NITI Aayog<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0); font-size:13px;\">\u2705 NITI Aayog finalizes OOMF \u2192 forwards to DoE (PFC-II Division)<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0); font-size:13px;\">\ud83d\udd0d DoE reviews targets w.r.t. budgeted outlay in consultation with DMEO, NITI Aayog<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff; font-size:13px;\">\ud83d\udcc4 Final document forwarded to Budget Division<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>13. BUDGET IN PARLIAMENT<\/span>\r\n <span class=\"nbh-num\">Finance Bill \u00b7 Appropriation Bill \u00b7 Supplementary DG<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.7.1)<\/strong> Budget Division submits\/sends various letters to Parliament \u2014 signed by Finance Minister \u2014 both <strong>before presentation<\/strong> and <strong>after presentation<\/strong> of Budget \u2014 regarding legislative business. Timeline at Annexure 8.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.7.3) Finance Bill Number:<\/strong> Budget Division (Demands Section) obtains <strong>Bill Number for Finance Bill<\/strong> from Ministry of Law and Justice and communicates to Budget Press.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">If <strong>first Bill<\/strong> for the year \u2014 no number assigned; title: <strong>'Finance Bill, Year'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">If <strong>second or subsequent Bill<\/strong> \u2014 title: <strong>'Finance (Number) Bill, Year'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">This number appears uniformly on letters signed by Finance Minister. <strong>Same procedure followed for Appropriation Bill.<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udce9 (4.7.2) Letters Before Budget Presentation \u2014 Finance Bill<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 14px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">LOK SABHA \u2014 5 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>Letter to Secy-General \u2014 informing President's recommendation obtained for consideration of Bill in LS<\/li>\r\n <li>Letter to Speaker, LS \u2014 for consideration and passing of the Bill<\/li>\r\n <li>Notice of Motion of Leave to introduce the Bill (to Secy-General, LS)<\/li>\r\n <li>Notice of Motion for consideration and passing of the Bill (to Secy-General, LS)<\/li>\r\n <li>Statement of Objects and Reasons related to Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">RAJYA SABHA \u2014 3 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>Letter to Secy-General, RS \u2014 conveying President's recommendation for consideration of Bill in RS<\/li>\r\n <li>Letter to Chairman, RS \u2014 for relaxation of <strong>Rule 123<\/strong> for circulation of Bill two days before consideration<\/li>\r\n <li>Notice to Secy-General, RS \u2014 for consideration and return of the Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udce9 (4.7.4) After Budget Presentation \u2014 Appropriation Bill Documents<\/div>\r\n <p style=\"font-size:14px; margin:8px 0 8px; color:#444;\">Letters signed by FM are enclosed with the President's recommendations before being submitted to Lok Sabha on 1st February. Immediately after presentation of Budget, the following documents are submitted for FM's approval and signature:<\/p>\r\n <div class=\"two-mini\" style=\"margin:0 0 14px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">LOK SABHA \u2014 7 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>'Summary' for President \u2014 seeking recommendation for introduction of Appropriation Bill in LS<\/li>\r\n <li>Notice for Motion for Demand-wise drawal of money from Consolidated Fund of India<\/li>\r\n <li>Letter to Secy-General, LS \u2014 President's recommendation obtained for consideration<\/li>\r\n <li>Letter to Speaker, LS \u2014 for consideration and passing<\/li>\r\n <li>Notice of Motion for Leave to introduce the Bill (to Secy-General, LS)<\/li>\r\n <li>Notice of Motion for consideration and passing (to Secy-General, LS)<\/li>\r\n <li>Statement of Objects and Reasons related to the Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">RAJYA SABHA \u2014 4 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>'Summary' for President \u2014 seeking recommendation for introduction of Appropriation Bill in RS<\/li>\r\n <li>Letter to Secy-General, RS \u2014 conveying President's recommendation<\/li>\r\n <li>Letter to Chairman, RS \u2014 for relaxation of Rule 123 for circulation two days before consideration<\/li>\r\n <li>Notice to Secy-General, RS \u2014 for consideration and return of the Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udd50 (4.7.5) Actions During Parliament Recess \u2014 Demands Section<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) List of Demands for Grants:<\/strong> Prepared in Budget Press. <strong>800 copies<\/strong> to be provided to Lok Sabha before commencement of 2nd Session of Budget after recess. Prepared in <strong>two formats<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 800 copies for Lok Sabha<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Draft Appropriation Bill:<\/strong> Note \u2014 the date appearing in <strong>4th Para (Clause) of the Bill<\/strong> is the date of notification vide which the list of existing Demands has been updated.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) Statement to the Appropriation Bill<\/strong> \u2014 in format showing: No. & Name of Demand | Amount of Demand for Grant (Revenue \/ Capital) to Vote of the House.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Before Parliament Resumption:<\/strong> Draft Appropriation Bill + Statement + Statement of Objects and Reasons (signed by FM) sent to <strong>Leg-I Section, Ministry of Law & Justice<\/strong>. Summary for President + letters sent to <strong>Lok Sabha Secretariat<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Vetting by Law Ministry:<\/strong> <strong>US (Demand)<\/strong> to visit Leg-I Section of Ministry of Law & Justice for vetting of Appropriation Bill and related Statement \u2014 before it is sent to Lok Sabha Secretariat for final vetting.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi) Legislative Section-I, Lok Sabha Secretariat<\/strong> also sends the draft Appropriation Bill for vetting by Demand Section \u2014 before it is finally printed in Parliament Press.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vii)<\/strong> After vetting, <strong>Appropriation Bill is introduced in Lok Sabha<\/strong> on the scheduled date.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(viii)<\/strong> Immediately after Bill is passed by Lok Sabha \u2014 Summary for President seeking recommendations for introduction in <strong>Rajya Sabha<\/strong> along with relevant letters sent to RS Secretariat.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ix)<\/strong> After Bill is passed by both Houses \u2014 <strong>President's Assent taken by Ministry of Law & Justice<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(x) Publication:<\/strong> After President's Assent \u2014 corresponding Act published in <strong>Gazette of India by Minto Road Government Press<\/strong> \u2014 coordinated by Ministry of Law & Justice.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(xi) Gazette Notification by Demand Section:<\/strong> On the day the Appropriation Act is published in Gazette \u2014 a notification issued by <strong>Demand Section, Budget Division<\/strong> in both English & Hindi \u2014 for distribution among all Financial Advisors and related offices. A copy along with the Act also uploaded on <strong>official website of Department of Economic Affairs<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <ul class=\"nb-list\" style=\"margin-top:10px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.7.6)<\/strong> Similar exercise done for laying, passing, assenting and notifying approval of <strong>Supplementary Demands for Grants<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83c\udff4<\/div>\r\n <span>14. BUDGET OF STATE\/UT UNDER PRESIDENT'S RULE<\/span>\r\n <span class=\"nbh-num\">Art. 202, 207, 239, 239A | MHA coordinates<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Constitutional Position:<\/strong> When a State\/UT (with legislature) is placed under <strong>President's Rule<\/strong> by virtue of proclamation order of President of India \u2014 powers of legislature of the State\/UT are <strong>exercised by or under the authority of Parliament<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Money Bills:<\/strong> For States \u2014 all Money Bills or other Bills to which <strong>Article 207 of the Constitution<\/strong> applies \u2014 are to be reserved for the consideration of the President after they are passed by the Legislature of the State.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) Laying of AFS in Parliament:<\/strong> Laying of the Annual Financial Statement and other Budget Documents of the State\/UT (with legislature) is done before both Houses of Parliament \u2014 under <strong>Articles 202, 239 and 239A<\/strong> of the Constitution read with relevant Sections of the State Act.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 202, 239, 239A \u2014 AFS laid in Parliament under President's Rule<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) MHA's Role:<\/strong> <strong>Ministry of Home Affairs (MHA)<\/strong> required to send Budget proposals for RE of current year\/Budget\/Supplementary Estimates \u2014 in consultation with the State under President's Rule. Normally done in <strong>November\/December<\/strong> after release of expenditure ceilings.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Ceiling Check:<\/strong> Budget Estimates checked with corresponding expenditure ceilings released by Ministry of Finance pertaining to Demands for Grants of the UT concerned.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi)<\/strong> Examining documents as per requirement of Parliament. Drafting of <strong>Appropriation Bills\/Statement of Reasons<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vii) President's Recommendation:<\/strong> President's Recommendation (as per constitutional requirement) to be sought <strong>before laying the Budget Documents<\/strong> in Parliament \u2014 for both Supplementary and Budget Estimates \u2014 including Statement of Reasons and Appropriation Bills.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 President's Recommendation mandatory before laying Budget Documents<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(viii)<\/strong> After obtaining President's Recommendation \u2014 Notices duly signed by FM shall be sent to <strong>Rajya Sabha<\/strong> for consideration of the Appropriation Bill. Followed by laying in Parliament and passing of Bills as per constitutional mandate.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ix)<\/strong> Bill Section of Parliament seeks vetting of the Appropriation Bill and requests sending it directly to the <strong>Legislative Section, Ministry of Law & Justice<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(x)<\/strong> After the Appropriation Bill is returned by Rajya Sabha \u2014 Budget Division to keep in touch with <strong>Bill Section (LS\/RS) and Legislative Branch, Ministry of Law & Justice<\/strong> to get the <strong>President's Assent<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(xi)<\/strong> Finally, the Gazette Notification issued by Ministry of Law & Justice is to be forwarded to the <strong>Finance Department of State\/UT<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch5\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 5 : BUDGET EXECUTION<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">4<\/div><div class=\"sb-label\">Conditions for<br>valid expenditure<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">4<\/div><div class=\"sb-label\">Sections in each<br>Demand (Rev\/Cap<br>\u00d7Voted\/Charged)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b95 Cr<\/div><div class=\"sb-label\">Re-appropriation<br>delegation limit<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b90.01 Cr<\/div><div class=\"sb-label\">Token<br>Supplementary<br>amount<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">10th<\/div><div class=\"sb-label\">Date of tax<br>devolution to<br>States (w.e.f. FY23)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">14<\/div><div class=\"sb-label\">Instalments for<br>devolution of<br>Indirect Taxes<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udce2<\/div>\r\n <span>1. COMMUNICATION OF GRANTS<\/span>\r\n <span class=\"nbh-num\">Ministry of Finance \u2192 Ministries \u2192 Subordinate formations<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n After the <strong>Appropriation Bill relating to Budget is passed<\/strong>, Ministry of Finance <strong>notifies\/communicates<\/strong> the same to Ministries\/Departments.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Ministries\/Departments in turn <strong>distribute the same to their subordinate formations<\/strong>. The distribution so made shall also be communicated to the respective <strong>Pay and Accounts Officers<\/strong> \u2014 who shall exercise check against the allocation to each subordinate authority.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 PAO exercises check against allocation to each subordinate authority<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>2. DISTRIBUTION OF GRANTS<\/span>\r\n <span class=\"nbh-num\">Controlling Officers \u2192 Disbursing Officers<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Ministry or authority on whose behalf a Grant or Appropriation is authorised by Parliament shall <strong>distribute, where necessary, among the controlling and disbursing officers subordinate to it<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n All <strong>Budget Controlling Officers \/ Drawing and Disbursing Officers (DDOs)<\/strong> will ensure that expenditure incurred is <strong>within the sanctioned amount<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Expenditure must be within sanctioned amount \u2014 BCO\/DDO responsibility<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd12<\/div>\r\n <span>3. CONTROL OF EXPENDITURE AGAINST BUDGET<\/span>\r\n <span class=\"nbh-num\">4 Conditions | Grant utilization rules | GFR & DFPR compliance<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Primary Responsibility:<\/strong> Ministries\/Departments are responsible for the control of expenditure against the sanctioned grants and appropriations placed at their disposal. Control is exercised through <strong>Heads of Departments, other Controlling Officers, and Disbursing Officers<\/strong> subordinate to them.\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Four Conditions to be Ensured:<\/strong>\r\n <div style=\"display:grid; grid-template-columns:repeat(2,1fr); gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Expenditure is incurred for the <strong>approved purpose<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> It is <strong>within the sums allotted<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> It has been incurred under the <strong>authority competent to sanction it<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> <strong>Due prudence<\/strong> has been followed in its incurrence<\/div>\r\n <\/div>\r\n <p style=\"font-size:13.5px; color:#555; margin:8px 0 0; padding:7px 10px; background:#f4faf7; border-radius:4px; border:1px solid var(--border);\">\ud83d\udccc As Ministries have delegated their powers to lower functionaries \u2014 basic responsibility is shifted to the particular functionary concerned, but <strong>overall responsibility remains with the administrative Ministry<\/strong>.<\/p>\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Grant Utilisation Rules:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">A Grant or Appropriation can be utilised only to cover the charges (including past year liabilities) which are to be <strong>paid during the financial year and adjusted in the accounts of the year<\/strong>. No charges against a Grant or Appropriation can be authorized after expiry of the financial year.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">No expenditure shall be incurred that may have the effect of <strong>exceeding the total grant or appropriation authorized by Parliament<\/strong> \u2014 except after obtaining a <strong>supplementary grant or appropriation or an advance from the Contingency Fund<\/strong>.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">No public authority can incur any expenditure or enter into any liability involving expenditure or transfer of moneys for investment\/deposit from Government account \u2014 unless such expenditure\/transfer has been sanctioned by <strong>general or special orders of the Government or by any authority to which power has been delegated<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Compliance with Rules:<\/strong> Government authorities must comply with rules prescribed in the <strong>General Financial Rules (GFR)<\/strong> and the <strong>Delegation of Financial Power Rules (DFPR)<\/strong> in all financial matters.\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role of Controlling Authorities:<\/strong> Designated controlling authorities must ensure not only that <strong>total expenditure is kept within authorised grant limits<\/strong>, but also that funds allotted to spending units are expended in the <strong>public interest and on objects for which money was provided<\/strong>. The controlling officer obtains information on:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">What has actually been <strong>spent<\/strong> from the grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">What <strong>commitments and liabilities<\/strong> have been and will be incurred against them<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcb0<\/div>\r\n <span>4. CASH MANAGEMENT AND EXCHEQUER CONTROL (CMEC)<\/span>\r\n <span class=\"nbh-num\">Introduced 1 April 2006 | 5 Objectives<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n CMEC was initially introduced on <strong>1st April 2006<\/strong>. Based on working of the scheme, it was decided to expand and modify it. Modified Cash Management System seeks to achieve the following <strong>5 objectives:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i)<\/strong> Obtain greater <strong>evenness in budgeted expenditure<\/strong> within the financial year \u2014 especially for items entailing large sums of advance releases and transfers to corpus funds<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii)<\/strong> Reduce <strong>rush of expenditure during the last quarter<\/strong> \u2014 especially the last month of the financial year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii)<\/strong> Reduce <strong>parking of funds<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iv)<\/strong> Effectively <strong>monitor the expenditure pattern<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(v)<\/strong> Better planning of <strong>Indicative Market Borrowing Calendar<\/strong> of the Central Government<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 5 objectives of CMEC \u2014 must remember<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd04<\/div>\r\n <span>5. REVISED ESTIMATES<\/span>\r\n <span class=\"nbh-num\">Mid-year review | Not voted by Parliament<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Definition:<\/strong> Revised Estimates are estimates of <strong>probable receipts and expenditure arrived at after mid-year review<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 RE = Mid-year review of probable receipts & expenditure<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Not Voted by Parliament:<\/strong> Revised Estimates are <strong>not voted by Parliament<\/strong> \u2014 and hence by itself <strong>does not provide any authority for expenditure<\/strong>. Therefore, any additional projections made in Revised Estimates need to be authorised for expenditure through:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Parliament's approval<\/strong> (in case of New Service\/New Instrument of Service etc.), OR<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Re-appropriation order<\/strong> as per Delegation of Financial Power Rules<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 RE alone does not authorise expenditure<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Revised Estimates should be prepared with <strong>due care<\/strong> as these are <strong>important tools of fiscal management<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udd00<\/div>\r\n <span>6. RE-APPROPRIATIONS<\/span>\r\n <span class=\"nbh-num\">DFPR Rule 10 | 5 Prohibitions | 3 conditions needing FM consent<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Definition & Timing:<\/strong> Re-appropriation of funds from <strong>one primary unit of appropriation to another<\/strong> such unit within a grant or appropriation may be sanctioned by a competent authority at <strong>any time before the close of the financial year<\/strong> to which such grant or appropriation relates.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Power Subject to:<\/strong> Subject to provisions of <strong>Rule 10 of Delegation of Financial Powers Rules, 1978<\/strong> \u2014 and also such other general or specific restrictions as may be imposed by the Finance Ministry.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Condition for Re-appropriation:<\/strong> Shall be made only when it is <strong>known or anticipated that the appropriation for the unit from which funds are to be transferred shall not be utilized in full<\/strong> or that savings can be effected in the appropriation for the said unit.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Re-appropriation only from anticipated savings<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udeab 5 Prohibitions on Re-appropriation (Rule 10, DFPR)<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> To meet expenditure which has <strong>not been sanctioned by an authority competent to sanction it<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> From appropriations <strong>charged on Consolidated Fund of India<\/strong> to meet expenditure <strong>voted by Parliament<\/strong> \u2014 or vice versa<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> From <strong>one Grant\/Appropriation to another Grant\/Appropriation<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> To meet expenditure on a <strong>new service or new Instrument of Service<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> General restriction related to expenditure on Works (Refer DFPR Rule 10)<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\u2705 GoI Delegation \u2014 Decision No.(6) below Rule 10 of DFPR<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Power to augment provisions through re-appropriation of funds <strong>below \u20b95 crore<\/strong> has been delegated to <strong>administrative Ministries\/Departments<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Below \u20b95 crore \u2192 delegated to Ministries\/Departments<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> <strong>Full powers<\/strong> for augmenting provisions under primary units \u2014 <strong>'Salaries', 'Wages', 'Pensionary Charges', 'Medical Expenses' and 'Rent, Rates and Taxes'<\/strong> \u2014 through re-appropriation of funds available within the <strong>same section of the Grant<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 5 primary units with full re-appropriation powers within same section<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Augmentation under budget heads of <strong>establishment-related expenditure<\/strong> (office expenses, travel expenses, OTA etc.) through re-appropriation requires <strong>approval of Department of Expenditure<\/strong> (to be processed by Personnel Division).<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> <strong>No re-appropriation<\/strong> of funds from savings available under <strong>Externally Aided Project (EAP) to non-EAP purpose<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 EAP savings cannot be re-appropriated to non-EAP<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> <strong>No re-appropriation<\/strong> from savings available under <strong>'Salaries' to meet expenditure under 'Non-Salaries'<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Salaries savings cannot go to Non-Salaries<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83c\udfdb\ufe0f 3 Cases Requiring Previous Consent of Finance Ministry<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> From and to the provision for <strong>Secret Service expenditure<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> So as to <strong>augment the provision under the primary units 'Salaries', 'Wages', 'Office Expenses' and 'Other Charges' taken together<\/strong> for the entire Grant or Appropriation \u2014 except for the exception for Ministry of Information and Broadcasting (Note under Rule 10(6)(b) of DFPR)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> From the provisions made for any <strong>specified new item of expenditure<\/strong> in a Grant or Appropriation for another purpose<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcd8 New Service \/ New Instrument of Service \u2014 Key Definitions (Budget Division OM dated 25.5.2006)<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 14px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">\ud83d\udccc 'New Service'<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Expenditure arising out of a <strong>policy decision not brought to the notice of Parliament earlier<\/strong> \u2014 including a new activity or a new form of investment (as per Article 115(1)(a) of the Constitution).<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">\ud83d\udccc 'New Instrument of Service' (NIS)<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Refers to relatively <strong>large expenditure arising out of important expansion of an existing activity<\/strong>. Specific financial limits prescribed in the OM.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:6px; padding:10px 14px; margin:0 0 10px; font-size:14px;\">\r\n <strong>Exceptions to NS\/NIS Limits:<\/strong>\r\n <ul style=\"margin:6px 0 0 14px; line-height:1.8;\">\r\n <li><strong>(a)<\/strong> Normal activities like administrative expenditure (including re-organisation of Ministries\/Departments), holding of conferences, seminars, exhibitions, surveys, feasibility studies; assistance to foreign governments; contribution to international bodies; fulfilment of Government guarantees \u2014 <strong>not covered by NS\/NIS limits<\/strong><\/li>\r\n <li><strong>(b)<\/strong> <strong>Transfers to State and UT Governments<\/strong> are also exempt \u2014 provided the scheme is not new<\/li>\r\n <li><strong>(c)<\/strong> These limits are applicable only to expenditure subject to <strong>Vote of Parliament<\/strong> \u2014 NS\/NIS limits are <strong>not applicable on expenditure charged on Consolidated Fund<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Procedure for Re-appropriation:<\/strong> Application for re-appropriation should ordinarily be supported by a statement in <strong>Form GFR 4<\/strong> (or any other special form authorized by departmental regulations) showing how the excess is proposed to be met. All orders sanctioning re-appropriation must:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">State reasons for savings and excess of <strong>\u20b91 lakh or over<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">State the <strong>primary units (and secondary units, wherever necessary)<\/strong> affected<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The authority sanctioning the re-appropriation should <strong>endorse a copy of the order to the Accounts Officer<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\u2795<\/div>\r\n <span>7. SUPPLEMENTARY DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">Art. 115 | Cash \/ Token \/ Technical<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> <strong>Article 115 of the Constitution<\/strong> provides for seeking Supplementary Demands during the Financial Year if the amount authorized by Parliament is found <strong>insufficient<\/strong> or a need has arisen for a <strong>new service<\/strong>. Number of Supplementary Demands is <strong>not prescribed in the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 115 \u2014 Supplementary Demands | Number not prescribed<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83e\udde9 Three Types of Supplementary Demands<\/div>\r\n <div class=\"card-grid\" style=\"grid-template-columns:repeat(3,1fr); margin:10px 0 14px; gap:10px;\">\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\ud83d\udcb5 Cash Supplementary<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n <strong>Over and above original Budget provisions<\/strong> \u2014 results in enhancement of the allocation for the Demand\/Grant. Sought when Ministry cannot find savings within the Demand\/Grant to meet additional requirement.<br><br>\r\n <strong>Key features:<\/strong>\r\n <ul style=\"margin:5px 0 0 12px; line-height:1.7;\">\r\n <li>Impacts the <strong>fiscal\/revenue deficit<\/strong><\/li>\r\n <li>Should be obtained as a <strong>last resort<\/strong> and after proper due diligence<\/li>\r\n <li>Requires <strong>specific approval of Secretary (Expenditure)<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udd27 Technical Supplementary<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Required for <strong>transferring savings from one section of Grant to another<\/strong>. Four sections in each Demand: <strong>Revenue-Voted, Revenue-Charged, Capital-Voted, Capital-Charged<\/strong>.<br><br>\r\n <strong>4 situations when sought:<\/strong>\r\n <ul style=\"margin:5px 0 0 12px; line-height:1.7;\">\r\n <li>Surrender from one of the 4 sections and utilization in another section within the Demand<\/li>\r\n <li>Transfer of a scheme from one Demand to another Demand<\/li>\r\n <li>Waivers\/write-offs<\/li>\r\n <li>Expenditure proposed to be met with matching receipts and recoveries<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83e\ude99 Token Supplementary (\u20b90.01 crore)<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Obtained when due to <strong>NS\/NIS limits<\/strong>, approval of Parliament is required for re-appropriation towards utilizing savings <strong>within the same section of the Demand<\/strong>.<br><br>\r\n <strong>Example:<\/strong> If under revenue section there are savings under a major head proposed to be utilized in another major head but falls within NS\/NIS limits \u2014 same can be made available for re-appropriation after obtaining Token Supplementary.<br><br>\r\n <strong>Token supplementary does not alter revenue\/fiscal deficit position.<\/strong>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\ud83d\udccb 7 Broad Guidelines Before Firming Up Supplementary Proposals<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Need for <strong>economy and rationalisation of expenditure<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Thorough review of expenditure to explore the possibility of meeting requirements for additionality through <strong>Token or Technical Supplementary<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> <strong>No new schemes and programmes<\/strong> \u2014 except those that are part of <strong>Budget announcements<\/strong> \u2014 should normally be introduced during the course of the financial year<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Additional expenditure over and above the <strong>prescribed approved ceiling for individual schemes<\/strong> may not be ordinarily permitted<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> If an amendment to existing scheme leads to requirements for additionality \u2014 Ministries\/Departments should explore and locate <strong>matching savings from other schemes\/projects in the Demand<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> <strong>Mandatory cuts under austerity instructions<\/strong> should be enforced before determining requirements for additionality<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Proposal for Supplementary Demand should be made only when the programme\/scheme has been <strong>approved by competent authority<\/strong> and should be limited to the <strong>funding requirements within the relevant financial year<\/strong><\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13.5px; margin:8px 0 0; color:#555; padding:7px 10px; background:#f4faf7; border-radius:4px; border:1px solid var(--border);\">\ud83d\udccc Checklist and legislative procedure related to Supplementary Demands for Grants is at <strong>Annexure 9<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\u26a0\ufe0f<\/div>\r\n <span>8. EXCESS GRANTS<\/span>\r\n <span class=\"nbh-num\">Art. 115 | Regularization by Parliament<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n It is the responsibility of the <strong>Grant Controlling Authority<\/strong> to ensure that <strong>excess expenditure beyond authorized limits is not incurred<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n However, if total expenditure under a Grant exceeds the provision allowed through its original Grant and Supplementary Grant (if any) \u2014 the excess requires <strong>regularization by obtaining excess Grant from Parliament under Article 115 of the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Excess expenditure \u2192 regularized via Excess Grant under Art. 115<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd19<\/div>\r\n <span>9. SURRENDER OF SAVINGS<\/span>\r\n <span class=\"nbh-num\">Surrender early | No reserve for future excesses | Rush of expenditure = breach<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Ministries\/Departments should surrender the savings to the Finance Ministry \u2014 by the <strong>dates prescribed by that Ministry before the close of the financial year<\/strong> \u2014 along with all anticipated savings noticed in the Grants or Appropriations controlled by them.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n This is needed to ensure that <strong>anticipated savings can be reallocated for other unanticipated expenditure requirements<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n The Finance Ministry shall communicate the acceptance of such surrenders as are accepted \u2014 to the <strong>Accounts Officer<\/strong> \u2014 before the close of the year.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Savings as well as provisions that cannot be properly utilised should be <strong>surrendered to Government immediately when they are foreseen<\/strong> \u2014 without waiting till the end of the year. <strong>No savings should be held in reserve for possible future excesses<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 No holding savings in reserve for future excesses<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Rush of expenditure<\/strong> \u2014 particularly in the closing months of the Financial Year \u2014 is <strong>regarded as a breach of financial propriety and shall be avoided<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Rush of expenditure in closing months = breach of financial propriety<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\u2705<\/div>\r\n <span>10. CHECKLIST FOR BUDGET EXECUTION<\/span>\r\n <span class=\"nbh-num\">11 Points<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:0 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Provision of funds <strong>authorized by competent authority<\/strong> fixing limits within which expenditure can be incurred<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> Expenditure conforms to the relevant provisions of the <strong>Appropriation Act, the Constitution and laws<\/strong> made thereunder \u2014 also in accordance with financial rules and regulations framed by competent authority<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> Sanction exists \u2014 either <strong>special or general<\/strong> \u2014 accorded by competent authority, authorizing expenditure<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> Expenditure incurred with due regard to <strong>broad and general principles of financial propriety<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(v)<\/strong> Re-appropriations made in accordance with rules in <strong>Delegation of Financial Power Rules, 1978<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vi)<\/strong> Expenditure on a service <strong>not covered by a vote of Parliament<\/strong> should not be incurred \u2014 unless requisite funds arranged by obtaining an advance from the <strong>Contingency Fund of India<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vii)<\/strong> Drawing from Consolidated Fund of India should <strong>not be resorted to if money is not required for immediate use<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(viii)<\/strong> <strong>Abandonment of revenue without proper sanction<\/strong> (e.g. sale of Government property below market rates; reduction of dues payable under a license or lease without sanction of competent authority) should not be resorted to<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ix)<\/strong> Any <strong>large claim against another Government, local body or other outside party<\/strong> should not be allowed to remain outstanding for an unduly long time<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(x)<\/strong> Any <strong>irregularity connected with a grant-in-aid<\/strong> \u2014 such as neglect (i) by the sanctioning authority of conditions precedent to the grant, or (ii) by the grantee of the conditions attached to the grant<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(xi)<\/strong> Any instance of <strong>absence of administrative regulations and procedures<\/strong> sufficient to secure a proper and effective check upon monetary transactions<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>11. DUTIES & RESPONSIBILITIES OF CHIEF ACCOUNTING AUTHORITY (CAA)<\/span>\r\n <span class=\"nbh-num\">Secretary of Ministry\/Department = CAA | 9 Duties<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <p style=\"font-size:14px; margin:0 0 12px; padding:8px 13px; background:#e8f4ee; border-radius:5px; border:1px solid var(--border);\">\r\n \ud83d\udccc <strong>Secretary of a Ministry\/Department<\/strong> is the <strong>Chief Accounting Authority (CAA)<\/strong> of the Ministry\/Department.\r\n <\/p>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:0 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Responsible and <strong>accountable for financial management<\/strong> of his\/her Ministry or Department<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> Ensure that <strong>public funds appropriated to the Ministry\/Department are used for the purpose for which they were meant<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> Responsible for <strong>effective, efficient, economical and transparent use of resources<\/strong> in achieving the stated project objectives \u2014 while complying with performance standards<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> <strong>Appear before the Committee on Public Accounts<\/strong> and any other Parliamentary Committee for examination<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(v)<\/strong> <strong>Review and monitor regularly the performance<\/strong> of programmes and projects assigned to his\/her Ministry \u2014 to determine whether stated objectives are achieved<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vi)<\/strong> Responsible for <strong>preparation of expenditure and other statements<\/strong> relating to his\/her Ministry as required by regulations, guidelines or directives issued by Ministry of Finance<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vii)<\/strong> Ensure that the Ministry\/Department <strong>maintains full and proper records of financial transactions<\/strong> and adopts systems and procedures that will at all times afford <strong>internal controls<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(viii)<\/strong> Ensure that the Ministry\/Department follows the <strong>Government procurement procedure<\/strong> for execution of works, procurement of services and supplies \u2014 implemented in a <strong>fair, equitable, transparent, competitive and cost-effective manner<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px; grid-column:span 2;\"><strong>(ix)<\/strong> Take effective and appropriate steps to ensure the Ministry\/Department: <strong>(a) collects all moneys due to the Government<\/strong>; and <strong>(b) avoids unauthorized, irregular and wasteful expenditure<\/strong><\/div>\r\n <\/div>\r\n\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:6px; padding:10px 14px; font-size:14px;\">\r\n <strong>\ud83d\udccc GFR 61 & 69 (Appendix 10) \u2014 Urgent NS\/NIS Expenditure:<\/strong> In case of urgent requirement attracting provisions of New Service\/New Instruments of Service thereby requiring Supplementary Demands \u2014 the same should be referred to <strong>Ministry of Finance<\/strong>. Excess expenditure in such cases can be allowed by the concerned <strong>Financial Advisers only on the specific approval of Secretary (Expenditure)<\/strong> that the necessary funds will be made available through the next batch of Supplementary Demands for Grant.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>12. DEVOLUTION OF SHAREABLE TAXES AND DUTIES<\/span>\r\n <span class=\"nbh-num\">Art. 270 & 279 | 14 Instalments | 10th of each month (from FY 2022-23)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis \u2014 Article 270:<\/strong> All taxes and duties referred to in the Union List \u2014 except those in <strong>Articles 268, 269 and 269A<\/strong>, surcharge on taxes (Article 271), and any cess levied for specific purposes \u2014 shall be levied and collected by the Government of India and <strong>distributed between the Union and the States<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Article 279 read with Article 270:<\/strong> Empowers the <strong>C&AG<\/strong> to ascertain and certify the <strong>net proceeds of taxes and duties<\/strong> levied and collected by the Union \u2014 to be distributed between Union and States. <strong>'Net Proceeds'<\/strong> mean \u2014 proceeds of tax\/duty <strong>reduced by the cost of collection<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Net Proceeds = Gross Proceeds \u2212 Cost of Collection<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Calculation Process:<\/strong> Based on receipt estimates from <strong>CBDT and CBIC<\/strong> and actuals for previous year from office of <strong>CGA (Finance Accounts format)<\/strong>. Detailed working sheet showing calculation of Tax Revenue, Net Divisible Pool, non-shareable pool, cost of collection etc. is prepared. After deducting cost of collection and non-shareable elements from Gross Tax Revenue \u2014 and applying <strong>State-wise\/tax-wise distribution formula as per Finance Commission recommendations<\/strong> \u2014 the shareable proceeds and Net to Centre portion are arrived at. (This procedure also under implementation in <strong>UBIS system<\/strong>.)\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Monthly Devolution Process:<\/strong> After the Budget is passed in Parliament \u2014 Devolution of shareable Taxes and Duties is done on a <strong>monthly basis<\/strong> to States as per Finance Commission recommendations. Monthly sanctions are issued (Tax-wise\/State-wise) through <strong>UBIS<\/strong> \u2014 to facilitate payment through <strong>PFMS \/ issuance of cheques \/ advices through Pay & Accounts Office and RBI<\/strong>. Releases are based on estimates of receipts \u2014 subject to final adjustment according to the <strong>Audit Certificate issued by C&AG<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Date of devolution: <strong>10th of each month<\/strong> (w.e.f. FY 2022-23; earlier it was 20th)<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcc5 Devolution Schedule \u2014 Distribution of Total Estimated Receipts (14 Instalments)<\/div>\r\n <div style=\"overflow-x:auto; margin:10px 0 0;\">\r\n <table style=\"width:100%; border-collapse:collapse; font-size:13.5px;\">\r\n <thead>\r\n <tr style=\"background:var(--navy-dark); color:#fff;\">\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Sl. No.<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Component<\/th>\r\n <th style=\"padding:8px 12px; text-align:center; border:1px solid var(--border);\">% of BE\/RE<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Equated Monthly Instalments<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Dates of Release<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr style=\"background:#f4faf7;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); vertical-align:top;\" rowspan=\"3\"><strong>A<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); vertical-align:top;\" rowspan=\"3\"><strong>Corporation Tax & Income Tax<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; vertical-align:top;\"><strong>15%<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\">3 instalments (April to June)<\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\" rowspan=\"3\"><strong>10th of every month<\/strong><br><small style=\"color:#888;\">(earlier it was 20th of each month)<\/small><\/td>\r\n <\/tr>\r\n <tr style=\"background:#f4faf7;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>50%<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\">7 instalments (July to January)<\/td>\r\n <\/tr>\r\n <tr style=\"background:#f4faf7;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>35%<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\">4 instalments (February and March)<\/td>\r\n <\/tr>\r\n <tr style=\"background:#fff9e0;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>B<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>All Indirect Taxes<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\">\u2014<\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>14 equal instalments<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>10th of every month<\/strong><\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\" style=\"margin-top:14px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>C&AG Certificate Factored In:<\/strong> Thereafter, the <strong>C&AG Certificate issued with respect to Net Proceeds for the previous year<\/strong> is factored in to accommodate the recommended variations in estimates for the current year. Finally, the statements showing State-wise distribution \u2014 <strong>Annexure 4<\/strong> (BE), <strong>Annexure 4A<\/strong> (RE for current FY) and <strong>Annexure 4B<\/strong> (Actuals for previous FY) \u2014 are finalized for incorporation in the Receipts Budget.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Annex 4=BE | Annex 4A=RE | Annex 4B=Actuals<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch6\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 6 : BUDGET REVIEW<\/div>\r\n\r\n <style>\r\n .ic-list { list-style:none; margin:0; padding:0; }\r\n .ic-item { display:flex; align-items:flex-start; gap:10px; margin-bottom:11px; }\r\n .ic-icon { font-size:16px; flex-shrink:0; margin-top:1px; line-height:1; }\r\n .ic-text { font-size:15px; color:var(--text); line-height:1.75; flex:1; }\r\n .ic-sub { list-style:none; margin:7px 0 0 8px; padding:0; }\r\n .ic-sub-item { display:flex; align-items:flex-start; gap:8px; margin-bottom:7px; }\r\n .ic-sub-icon { font-size:13px; flex-shrink:0; margin-top:1px; }\r\n .ic-sub-text { font-size:14px; color:#444; line-height:1.6; flex:1; }\r\n <\/style>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">3<\/div><div class=\"sb-label\">Fiscal Policy<br>Statements under<br>FRBM<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2006-07<\/div><div class=\"sb-label\">Outcome Budget<br>introduced<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2017-18<\/div><div class=\"sb-label\">Consolidated<br>Outcome Budget<br>with Budget<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b9500 Cr<\/div><div class=\"sb-label\">Outlay threshold<br>for OOMF<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">18 Sep<br>2015<\/div><div class=\"sb-label\">DMEO<br>established<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">5<\/div><div class=\"sb-label\">Internal Audit<br>functions of CCA<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\u2696\ufe0f<\/div>\r\n <span>1. REVIEWS UNDER FRBM ACT<\/span>\r\n <span class=\"nbh-num\">3 Statements | MTEF | Half-yearly Review<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"blue-head\">\ud83d\udccb Fiscal Policy Statements Laid with Budget<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">FRBM Act, 2003 stipulates that the Central Government shall lay in each financial year before <strong>both Houses of Parliament<\/strong> the following Statements of fiscal policy \u2014 along with the Annual Financial Statement and Demands for Grants:<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc4<\/span>\r\n <div class=\"ic-text\"><strong>(a) Medium-Term Fiscal Policy Statement (MTFPS) & Fiscal Policy Strategy Statement (FPSS)<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc4<\/span>\r\n <div class=\"ic-text\"><strong>(b) Macro-Economic Framework Statement<\/strong><\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcca Medium-Term Expenditure Framework Statement (MTEF)<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Basis:<\/strong> As per <strong>Section 3 of FRBM Act, 2003<\/strong> \u2014 Government is required to lay <strong>MTEF<\/strong> before both Houses of Parliament \u2014 <strong>immediately following the session<\/strong> in which the fiscal policy statements (MTFPS & Macro-Economic Framework Statement) were laid.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 MTEF laid in session immediately following the one in which fiscal policy statements are laid<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfaf<\/span>\r\n <div class=\"ic-text\">MTEF shall provide <strong>three-year rolling targets<\/strong> for the prescribed expenditure indicators (under revenue and capital section) with specification of <strong>underlying assumptions and risk involved<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">Also contains <strong>expenditure commitments of major policy changes<\/strong> involving new service, new instrument of service etc.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\uddfa\ufe0f<\/span>\r\n <div class=\"ic-text\">MTEF gives a <strong>medium-term perspective<\/strong> to Central Government finances and specifies a path for Government's <strong>fiscal consolidation<\/strong>. May also provide closer integration between Budget and FRBM Statements and facilitate expenditure planning with a medium-term perspective.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcc9 Half-Yearly Review of Trends in Receipts and Expenditure<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd01<\/span>\r\n <div class=\"ic-text\">As per <strong>Section 7(1) of FRBM Act, 2003<\/strong> \u2014 Government monitors trend of receipts and expenditure through a Statement laid in the Parliament during the <strong>Winter and Monsoon sessions<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Laid in Winter and Monsoon sessions<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfaf<\/div>\r\n <span>2. OUTCOME-OUTPUT MONITORING FRAMEWORK (OOMF)<\/span>\r\n <span class=\"nbh-num\">From 2006-07 | Consolidated from 2017-18 | \u20b9500 crore threshold<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">From the fiscal year <strong>2006-07<\/strong>, Outcome Budget has been a part of the budgetary process \u2014 wherein every Ministry presents a preliminary Outcome Budget.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">Since <strong>2017-18<\/strong>, the expected outputs and outcomes of the schemes are also being presented in a <strong>consolidated Outcome Budget document<\/strong>, along with the Budget.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">These <strong>Outlays, Outputs and Outcomes<\/strong> are being presented to Parliament in <strong>measurable terms<\/strong> \u2014 bringing in greater accountability for the agencies involved in the execution of Government schemes and projects.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcb0<\/span>\r\n <div class=\"ic-text\">The Outcome Budget contains Output-Outcome Framework for major <strong>Central Sector (CS) Schemes and Centrally Sponsored Schemes (CSS) with outlay of \u20b9500 crore and more<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 \u20b9500 crore+ \u2192 covered in Outcome Budget<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:12px;\">\r\n <div class=\"box-label\">\ud83d\udccc Key Definitions (Recap)<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--navy-dark);\">OUTLAY<\/strong><br><span style=\"color:#555;\">Amount provided for a scheme\/project in the Budget<\/span><\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:#7a5800;\">OUTPUT<\/strong><br><span style=\"color:#555;\">Direct and measurable product of program activities \u2014 in physical terms\/units<\/span><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--crimson);\">OUTCOME<\/strong><br><span style=\"color:#555;\">Collective results or qualitative improvements from delivery of services<\/span><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd0d<\/div>\r\n <span>3. MONITORING AND EVALUATION \u2014 DMEO<\/span>\r\n <span class=\"nbh-num\">Established 18 Sep 2015 | Attached office of NITI Aayog<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe2<\/span>\r\n <div class=\"ic-text\"><strong>Development Monitoring and Evaluation Office (DMEO)<\/strong> is the <strong>apex Monitoring and Evaluation (M&E) office<\/strong> \u2014 supporting the Government to achieve the national development agenda through M&E of Government policies and programs.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">DMEO was established on <strong>18th September 2015<\/strong> as an <strong>attached office of the NITI Aayog<\/strong> \u2014 by merging the erstwhile <strong>Program Evaluation Office<\/strong> and <strong>Independent Evaluation Office<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Merger of Program Evaluation Office + Independent Evaluation Office<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd13<\/span>\r\n <div class=\"ic-text\">To ensure that DMEO is able to function <strong>independently<\/strong> \u2014 it has been given <strong>separate budgetary allocations and manpower<\/strong> in addition to <strong>complete functional autonomy<\/strong>.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udccb DMEO's Mandate \u2014 3 Functions<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc8<\/span>\r\n <div class=\"ic-text\"><strong>(i)<\/strong> Monitoring progress and efficacy of <strong>strategic and long-term policy and program frameworks<\/strong> and initiatives to help innovative improvements \u2014 including necessary <strong>mid-course corrections<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd0e<\/span>\r\n <div class=\"ic-text\"><strong>(ii)<\/strong> Actively monitoring and evaluating the <strong>implementation of programs and initiatives<\/strong> \u2014 including identification of needed resources so as to strengthen the probability of success and scope of delivery<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83e\udd1d<\/span>\r\n <div class=\"ic-text\"><strong>(iii)<\/strong> <strong>Technical advisory to States<\/strong> \u2014 under NITI Aayog's mandate of <strong>cooperative and competitive federalism<\/strong><\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>4. MID-TERM EVALUATION OF INDIVIDUAL SCHEMES<\/span>\r\n <span class=\"nbh-num\">Cabinet Secretary advisory | Third-party independent evaluation<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udde3\ufe0f<\/span>\r\n <div class=\"ic-text\">The <strong>Cabinet Secretary had advised (December 2002)<\/strong> all Ministries\/Departments to carry out <strong>evaluation of all ongoing schemes\/programmes\/projects which have not been evaluated so far<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">While appraising schemes for continuation \u2014 <strong>Department of Expenditure (DoE) insists for third party independent evaluation<\/strong>. Reference: OM No. 42(02)\/PF-II\/2014 dated 08.12.2020.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 DoE insists on third-party independent evaluation for scheme continuation<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udd2c<\/div>\r\n <span>5. INTERNAL AUDIT<\/span>\r\n <span class=\"nbh-num\">Under FA control | CCA carries out per CGA guidelines | 5 Functions<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\">Concurrent examination of the <strong>accounting and financial records, systems and procedures, and compliance with stated management policies<\/strong> are essential elements of public policy.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe2<\/span>\r\n <div class=\"ic-text\">Each Ministry and Department of the Union Government has a <strong>special unit under the direct control and supervision of Financial Advisers<\/strong>. Important findings of this unit are submitted to the <strong>Secretaries of the Ministries concerned<\/strong> for necessary corrective action.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\">As per the <strong>Revised Redefined Charter for Financial Advisers<\/strong> \u2014 the following Internal Audit functions are carried out by the <strong>Chief Controllers of Accounts (CCA)<\/strong> as per guidelines issued by the <strong>Controller General of Accounts (CGA)<\/strong> from time to time:<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcca<\/span> <strong>(i) Appraisal, monitoring and evaluation<\/strong> of individual schemes\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udd0d<\/span> <strong>(ii) Assessment of adequacy and effectiveness of internal controls<\/strong> in general; and soundness of financial systems and reliability of financial and accounting reports in particular\r\n <\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\u26a0\ufe0f<\/span> <strong>(iii) Identification and monitoring of risk factors<\/strong> \u2014 including those contained in the Outcome Budget\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udca1<\/span> <strong>(iv) Critical assessment of economy, efficiency and effectiveness<\/strong> of service delivery mechanism to ensure <strong>value for money<\/strong>\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 13px; font-size:13.5px; grid-column:span 2;\">\r\n <span style=\"font-size:16px;\">\ud83d\udd04<\/span> <strong>(v) Providing an effective monitoring system to facilitate mid-course corrections<\/strong>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>6. C&AG AUDIT REPORTS<\/span>\r\n <span class=\"nbh-num\">Art. 151 | Compliance + Economy + Efficiency + Effectiveness | FRBM Audit<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd0e<\/span>\r\n <div class=\"ic-text\">Comptroller & Auditor General of India conducts not only an <strong>accounting and compliance audit<\/strong> but also <strong>evaluation of the end results of the operations of Government<\/strong> \u2014 including considerations of <strong>economy, efficiency and effectiveness<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\">C&AG conducts Audit of <strong>Union Government Finance and Appropriation<\/strong> and submits audit report in terms of <strong>Article 151 of the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 151 \u2014 C&AG Audit Report<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\">C&AG is also entrusted with the responsibility of auditing <strong>compliance with the FRBM Act and Rules<\/strong> by the Central Government.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 C&AG audits FRBM compliance too<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">The <strong>Public Accounts Committee (PAC)<\/strong> selects the subject for its consideration based on the <strong>Audit Report submitted by C&AG<\/strong>.<\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>7. PUBLIC ACCOUNTS COMMITTEE (PAC)<\/span>\r\n <span class=\"nbh-num\">Constituted each year | 3 Scrutiny Duties | Action Taken cycle<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccb<\/span>\r\n <div class=\"ic-text\">Committee on Public Accounts is <strong>constituted by Parliament each year<\/strong> for examination of:\r\n <ul class=\"ic-sub\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Accounts showing the <strong>appropriation of sums granted by Parliament<\/strong> for expenditure of Government of India<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\"><strong>Annual Finance Accounts<\/strong> of Government of India<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\"><strong>Reports of the C&AG on Revenue Receipts<\/strong> mainly form the basis of the deliberation of the Committee.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\u2705 3 Duties While Scrutinising Appropriation Accounts & C&AG Reports<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd0d<\/span>\r\n <div class=\"ic-text\"><strong>(a)<\/strong> That the money shown as having been disbursed was <strong>legally available for and applicable to the service or purpose<\/strong> to which it has been applied or charged<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>(b)<\/strong> That the expenditure <strong>conforms to the authority which governs it<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd00<\/span>\r\n <div class=\"ic-text\"><strong>(c)<\/strong> That every <strong>re-appropriation has been made in accordance with the provisions<\/strong> made in this behalf under the rules framed by competent authority<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udd0e Additional PAC Functions<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">PAC ascertains that <strong>money granted by Parliament has been spent within the scope of the Demand<\/strong> \u2014 and considers the justification for spending <strong>more or less<\/strong> than the amount originally sanctioned.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u26a0\ufe0f<\/span>\r\n <div class=\"ic-text\">In the event of <strong>excess expenditure<\/strong> \u2014 PAC examines the circumstances leading to such excess with reference to the facts of each case and makes such <strong>recommendations as it may deem fit<\/strong>.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udd04 Action Taken Cycle<\/div>\r\n <div class=\"flowchart\" style=\"margin:10px 0 0;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83c\udfdb\ufe0f PAC makes <strong>Recommendations<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0);\">\ud83d\udcdd Government takes action & submits <strong>Action Taken Notes<\/strong> to Committee<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0);\">\ud83d\udcca PAC considers Government's views & presents <strong>Action Taken Report<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0);\">\ud83d\udccb Government submits <strong>Action Taken Statement<\/strong> on the Action Taken Report<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">\ud83c\udfdb\ufe0f Action Taken Statement <strong>laid before the House<\/strong> without further examination by Committee<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch7\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 7 : STRUCTURE OF GOVERNMENT ACCOUNTS<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">3<\/div><div class=\"sb-label\">Parts of<br>Government<br>Accounts<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2<\/div><div class=\"sb-label\">Divisions of<br>Consolidated Fund<br>(Revenue + Capital)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 267<\/div><div class=\"sb-label\">Contingency Fund<br>Constitution<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 266(2)<\/div><div class=\"sb-label\">Public Account<br>Constitution<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">6<\/div><div class=\"sb-label\">Tiers of<br>Classification<br>in DDG<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 150<\/div><div class=\"sb-label\">President prescribes<br>form of accounts<br>on C&AG advice<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>OVERVIEW \u2014 Three Parts of Government Accounts<\/span>\r\n <span class=\"nbh-num\">Constitutional requirement | Art. 266 & 267<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">In accordance with <strong>Constitutional requirements<\/strong>, Government accounts are maintained in the following <strong>three categories:<\/strong><\/div>\r\n <\/li>\r\n <\/ul>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:10px; margin:10px 0 0;\">\r\n <div style=\"background:linear-gradient(135deg,#e8f4ee,#c8e8d8); border:1px solid var(--border); border-radius:8px; padding:14px 16px; text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83c\udfe6<\/div>\r\n <div style=\"font-size:12.5px; color:var(--navy-dark); font-weight:700; letter-spacing:0.5px;\">PART I<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); margin:4px 0;\">Consolidated Fund<\/div>\r\n <div style=\"font-size:13px; color:#555;\">Art. 266(1)<\/div>\r\n <\/div>\r\n <div style=\"background:linear-gradient(135deg,#fff9e0,#f5e8b0); border:1px solid var(--border); border-radius:8px; padding:14px 16px; text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83c\udd98<\/div>\r\n <div style=\"font-size:12.5px; color:#7a5800; font-weight:700; letter-spacing:0.5px;\">PART II<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:#7a5800; margin:4px 0;\">Contingency Fund<\/div>\r\n <div style=\"font-size:13px; color:#555;\">Art. 267<\/div>\r\n <\/div>\r\n <div style=\"background:linear-gradient(135deg,#f0e8f8,#e0d0f0); border:1px solid var(--border); border-radius:8px; padding:14px 16px; text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\uddc3\ufe0f<\/div>\r\n <div style=\"font-size:12.5px; color:#4a1a7a; font-weight:700; letter-spacing:0.5px;\">PART III<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:#4a1a7a; margin:4px 0;\">Public Account<\/div>\r\n <div style=\"font-size:13px; color:#555;\">Art. 266(2)<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>1. CONSOLIDATED FUND OF INDIA \u2014 Part I<\/span>\r\n <span class=\"nbh-num\">Article 266(1) | Revenue Account + Capital Account<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Constitutional Basis \u2014 Article 266(1):<\/strong> All revenues received by the Government of India, all loans raised by the Government by issue of <strong>treasury bills, loans or Ways and Means advances<\/strong> and all moneys received by the Government in <strong>repayment of loans<\/strong> shall form one consolidated fund titled the <strong>\"Consolidated Fund of India\"<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 266(1) \u2014 CFI = revenues received + loans raised + loan repayments received<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc2<\/span>\r\n <div class=\"ic-text\">The Consolidated Fund of India has the following <strong>two divisions:<\/strong>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px;\">\r\n <div style=\"font-size:13px; font-weight:700; color:var(--navy-dark); margin-bottom:5px;\">\ud83d\udcd7 (i) Revenue Account<\/div>\r\n <div style=\"font-size:13.5px; color:#444;\">Deals with the proceeds of <strong>taxation and other receipts classified as Revenue<\/strong> and expenditure met therefrom.<\/div>\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--amber); border-radius:5px; padding:10px 13px;\">\r\n <div style=\"font-size:13px; font-weight:700; color:#7a5800; margin-bottom:5px;\">\ud83d\udcd8 (ii) Capital Account<\/div>\r\n <div style=\"font-size:13.5px; color:#444;\">Deals with expenditure incurred with the purpose of either <strong>increasing concrete assets of durable nature<\/strong> or of <strong>reducing recurring liabilities<\/strong>. Capital expenditure is logically met from borrowed funds \u2014 liabilities spread over many years as benefits also flow over a period of years.<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcd8 Capital Account \u2014 Three Sections<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccb<\/span>\r\n <div class=\"ic-text\"><strong>(a) Receipt heads (Capital Account):<\/strong> Deals with receipts of a Capital nature which <strong>cannot be applied as a set off to Capital Expenditure<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>(b) Expenditure heads (Capital Account):<\/strong> Deals with expenditure incurred with the object of either <strong>increasing concrete assets of a material and permanent character<\/strong> or of <strong>reducing recurring liabilities<\/strong>. Also includes receipts of Capital nature intended to be <strong>applied as set off to Capital expenditure<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcb3<\/span>\r\n <div class=\"ic-text\"><strong>(c) Public Debt and Loans & Advances:<\/strong> Comprises of <strong>loans raised and their repayments<\/strong> \u2014 such as internal debt, external debt and their recoveries<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:6px; padding:10px 14px; margin:10px 0 0; font-size:14px;\">\r\n \ud83d\udccc For budgeting purposes, <strong>distinction between Revenue expenditure and Capital expenditure is crucial<\/strong>. The Capital account also includes loans raised by Government and their repayments, and loans and advances lent by the Government and their recoveries.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83c\udd98<\/div>\r\n <span>2. CONTINGENCY FUND OF INDIA \u2014 Part II<\/span>\r\n <span class=\"nbh-num\">Article 267 | Imprest | Contingency Fund of India Act, 1950<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Constitutional Basis \u2014 Article 267:<\/strong> Provides for constitution of the Contingency Fund \u2014 placed at the disposal of the <strong>President<\/strong> \u2014 to enable advances to be made out of such fund for the purposes of <strong>meeting unforeseen expenditure pending authorization of such expenditure by Parliament<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 267 \u2014 at disposal of President | unforeseen expenditure pending Parliament authorization<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcbc<\/span>\r\n <div class=\"ic-text\">Contingency Fund is in the nature of an <strong>imprest<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Contingency Fund = Imprest in nature<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\">The Central Government established its Contingency Fund under the <strong>Contingency Fund of India Act, 1950<\/strong> and has also framed the <strong>'Contingency Fund of India Rules'<\/strong> under <strong>Section 4<\/strong> of that Act. These rules prescribe the procedure for obtaining advances and their subsequent adjustment. (Rules at <strong>Annexure 11<\/strong>.)<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\">The <strong>corpus of the Contingency Fund is created by debit to the Consolidated Fund of India<\/strong>. When expenditure is incurred out of an advance from the Contingency Fund \u2014 the expenditure is booked under the same head under the 'Contingency Fund'.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u21a9\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Recoupment Process:<\/strong> Subsequently, with the <strong>regularization of expenditure by obtaining vote of Parliament<\/strong> \u2014 the amount advanced from Contingency Fund is <strong>recouped to the corpus of the Contingency Fund by debit to the Consolidated Fund of India<\/strong>. The expenditure is then booked initially under the same head under the Consolidated Fund of India \u2014 as revenue or capital expenditure, as the case may be.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcca<\/span>\r\n <div class=\"ic-text\">In Government accounts, Contingency Fund has a <strong>single Major Head<\/strong> to accommodate all transactions of the fund.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udd04 Contingency Fund \u2014 Flow of Transactions<\/div>\r\n <div class=\"flowchart\" style=\"margin:10px 0 0;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udcb0 Corpus created by <strong>debit to CFI<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fff9e0,#f5e8b0);\">\u26a0\ufe0f Unforeseen expenditure incurred \u2014 booked under <strong>Contingency Fund head<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#f0e8f8,#e0d0f0);\">\ud83c\udfdb\ufe0f <strong>Parliament vote<\/strong> obtained \u2014 expenditure regularized<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">\u21a9\ufe0f Advance <strong>recouped to Contingency Fund<\/strong> corpus by debit to CFI \u2014 expenditure rebooked under CFI<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\uddc3\ufe0f<\/div>\r\n <span>3. PUBLIC ACCOUNT OF INDIA \u2014 Part III<\/span>\r\n <span class=\"nbh-num\">Article 266(2) | Debt \/ Deposits \/ Advances \/ Remittances \/ Suspense<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Constitutional Basis \u2014 Article 266(2):<\/strong> All <strong>other public moneys received by or on behalf of the Government of India<\/strong> are credited to the <strong>Public Account of India<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 266(2) \u2014 Public Account = all other public moneys received by\/on behalf of GoI<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccb<\/span>\r\n <div class=\"ic-text\">Part III shows transactions relating to <strong>Debt (other than those in Part I)<\/strong>, <strong>'Deposits'<\/strong>, <strong>'Advances'<\/strong>, <strong>'Remittances'<\/strong> and <strong>'Suspense'<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe6<\/span>\r\n <div class=\"ic-text\">Such funds remain <strong>merged in the cash balance of the Central Government<\/strong> \u2014 with the <strong>Reserve Bank of India as the bankers to the Government<\/strong> \u2014 till payments are made to those to whom the funds pertain, or utilized for general\/specific purposes as in the case of Reserve Funds, or necessary adjustments are made (e.g. inter-Government transactions). <strong>Net funds in the Public Account are also available for financing the expenditure of Government.<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcca<\/span>\r\n <div class=\"ic-text\">Public Account transactions are grouped according to <strong>sectors and sub-sectors<\/strong> which are further sub-divided into <strong>Major Heads of Account<\/strong> and further down as per the accounting classification system of Government. (Details of various sectors and sub-sectors at <strong>Annexure 12<\/strong>.)<\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcda<\/div>\r\n <span>4. UNION GOVERNMENT ACCOUNTS<\/span>\r\n <span class=\"nbh-num\">Prepared by CGA | Certified by C&AG | Laid before Parliament within 6 months<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">Accounts are a <strong>systematic record of various activities and functions expressed in financial terms<\/strong> and maintained.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\">The Constitution envisages that accounts of the Union and the States shall be kept in such form as the <strong>President may on the advice of the C&AG prescribe<\/strong> \u2014 under <strong>Article 150<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 150 \u2014 Form of accounts: President prescribes on C&AG advice<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">Accounts of the Union Government are prepared <strong>annually<\/strong> showing the receipts and disbursements for the year, surplus or deficit generated during the year, and changes in Government liabilities and assets.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd17<\/span>\r\n <div class=\"ic-text\"><strong>Preparation and submission chain:<\/strong>\r\n <div class=\"flowchart\" style=\"margin:8px 0 6px;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udcca <strong>CGA<\/strong> \u2014 Prepares Accounts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fff9e0,#f5e8b0);\">\u2705 <strong>C&AG<\/strong> \u2014 Certifies + adds Report<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#f0e8f8,#e0d0f0);\">\ud83c\udfdb\ufe0f Submitted to <strong>President<\/strong> \u2014 preferably within <strong>6 months<\/strong> of close of FY<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">\ud83d\udccb <strong>Laid before each House of Parliament<\/strong><\/div>\r\n <\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Submitted to President preferably within 6 months of close of financial year<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcca Three Major Accounting Outputs<\/div>\r\n <div class=\"card-grid\" style=\"grid-template-columns:repeat(3,1fr); margin:10px 0 0; gap:10px;\">\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udcc6 Monthly & Annual Accounts<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Record of transactions consolidated by Ministries\/Departments on a <strong>monthly basis<\/strong> \u2014 rendered to CGA to generate accounts of Government of India as a whole.<br><br>\r\n Monthly Account provides analysis of <strong>expenditure, revenue collection, borrowings and deficit<\/strong>. These are on <strong>net basis<\/strong>.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83d\udcd6 Finance Accounts<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Reflect the <strong>annual receipts and disbursements and statement of balances<\/strong>. Includes transactions of <strong>Dept. of Posts, Ministries of Defence and Railways<\/strong>, and transactions under Public Account of UT Governments.<br><br>\r\n <strong>Part I<\/strong> \u2014 Summarized statements (Revenue, Capital, Debt, Deposit, Suspense, Remittances, Contingency Fund)<br>\r\n <strong>Part II<\/strong> \u2014 Detailed statements + other related statements<br><br>\r\n Receipts are <strong>net of refunds<\/strong>; expenditure are <strong>net of recoveries<\/strong>. <strong>No fiscal adjustments.<\/strong>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\ud83d\udcd1 Appropriation Accounts<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Reflect expenditure (<strong>voted and charged<\/strong>) compared with amounts of the <strong>voted grants and appropriations charged<\/strong> for different purposes as specified in the schedules appended to the Appropriation Acts.<br><br>\r\n Appropriation Accounts are on <strong>gross basis<\/strong> \u2014 without any kind of adjustments.\r\n <span class=\"nb-tag nb-tag-red\" style=\"margin-top:6px;\">\u2757 Gross basis \u2014 no adjustments (unlike Finance Accounts)<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\u2699\ufe0f<\/div>\r\n <span>5. FEATURES OF ACCOUNTING SYSTEM<\/span>\r\n <span class=\"nbh-num\">Cash basis | Rule of Lapse | Uniform classification to Minor Head | Annual basis<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcb5<\/span> <strong>Cash Basis & Rule of Lapse:<\/strong> Government accounts are kept on <strong>cash basis<\/strong>. All appropriations <strong>lapse at the close of the financial year<\/strong>. Only <strong>actual receipts and payments during the year<\/strong> are taken into account \u2014 no outstanding liabilities or accrued income included.\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcca<\/span> <strong>Uniform Classification:<\/strong> Both receipts and payments are <strong>differentiated and classified in detail<\/strong>. Uniform classification up to <strong>Minor Head level<\/strong> enables financial comparisons between <strong>Union and State Governments<\/strong>.\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83c\udfed<\/span> <strong>Commercial Departments:<\/strong> Where functions are purely or largely of a commercial nature \u2014 accounts are maintained on <strong>commercial basis (modified accrual accounting principles)<\/strong>. These accounts are <strong>subsidiary to principal accounts<\/strong>.\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\ude82<\/span> <strong>Railways & Posts (Major Commercial Departments):<\/strong> Detailed <strong>capital and revenue accounts<\/strong> prepared and presented <strong>separately<\/strong> \u2014 enabling presentation of true financial position, cost of services rendered, and return from investments.\r\n <\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:10px 13px; font-size:13.5px; grid-column:span 2;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcc5<\/span> <strong>Annual Basis:<\/strong> Government Accounts must comply with the <strong>budgetary structure of the country<\/strong>. Since Budgets in India are on an <strong>annual basis<\/strong> \u2014 governmental transactions are finalized in accounts on an <strong>annual basis<\/strong>.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\uddc2\ufe0f<\/div>\r\n <span>6. CLASSIFICATION OF TRANSACTIONS<\/span>\r\n <span class=\"nbh-num\">Function-based | 6-tier Classification in DDG | Standard \u2014 cannot exceed<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd17<\/span>\r\n <div class=\"ic-text\">The Budget of Government is <strong>linked to the accounts<\/strong> \u2014 and Government transactions are accounted for under the <strong>Consolidated Fund, Contingency Fund and the Public Account of India<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfaf<\/span>\r\n <div class=\"ic-text\">As a general rule, classification of transactions has closer reference to <strong>functions, programmes and activities of the Government<\/strong> and the <strong>object of revenue or expenditure<\/strong> \u2014 rather than the department in which the revenue or expenditure occurs.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcca<\/span>\r\n <div class=\"ic-text\">Number of classification in the <strong>Detailed Demands for Grants (DDG)<\/strong> are not allowed to go beyond the <strong>standard six tiers<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Maximum 6 tiers in DDG \u2014 cannot exceed<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div style=\"overflow-x:auto; margin:10px 0 0;\">\r\n <table style=\"width:100%; border-collapse:collapse; font-size:13.5px;\">\r\n <thead>\r\n <tr style=\"background:var(--navy-dark); color:#fff;\">\r\n <th style=\"padding:8px 12px; text-align:center; border:1px solid #2d6e50; width:50px;\">Tier<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid #2d6e50;\">Head<\/th>\r\n <th style=\"padding:8px 12px; text-align:center; border:1px solid #2d6e50; width:90px;\">Digits<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid #2d6e50;\">Represents<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr style=\"background:#e8f4ee;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">1<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Major Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>4 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Function<\/td><\/tr>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">2<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Sub-Major Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Sub-Function<\/td><\/tr>\r\n <tr style=\"background:#e8f4ee;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">3<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Minor Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>3 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Programme<\/td><\/tr>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">4<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Sub-Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Scheme<\/td><\/tr>\r\n <tr style=\"background:#e8f4ee;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">5<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Detailed Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Sub-Scheme<\/td><\/tr>\r\n <tr style=\"background:#fff9e0;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:#7a5800;\">6<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700; color:#7a5800;\">Object Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Object Head \/ <strong>Primary Units of Appropriation<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udd95<\/div>\r\n <span>7. PROCEDURE FOR OPENING NEW HEADS OF ACCOUNTS<\/span>\r\n <span class=\"nbh-num\">Rule 79 GFR | Art. 150 | CGA opens on C&AG advice | Exceptional circumstances rule<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\"><strong>Rule 79 of GFR \u2014 Authority to open a new Head of Account:<\/strong> The <strong>List of Major and Minor Heads of Accounts of Union and States<\/strong> is maintained by the <strong>Ministry of Finance (DoE \u2014 Controller General of Accounts)<\/strong> \u2014 authorized to open new heads of accounts on the <strong>advice of the Comptroller and Auditor General of India<\/strong> under the powers flowing from <strong>Article 150 of the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 New Major\/Minor Heads opened by CGA (DoE) on C&AG advice \u2014 Art. 150 | Rule 79 GFR<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\">In case of certain post-Budget developments where expenditure provision is required under heads <strong>not already available in the Budget<\/strong> \u2014 Ministries\/Departments are authorized to open new <strong>Sub-Heads \/ Detailed Heads \/ Object Heads<\/strong> as required \u2014 in consultation with the <strong>Budget Division of the Ministry of Finance<\/strong> \u2014 subject to certain conditions.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2705<\/span>\r\n <div class=\"ic-text\"><strong>Normal Rule:<\/strong> A new head is allowed to be opened only in cases where the <strong>Budget provision is available<\/strong> (for re-appropriation to the new head) or has been obtained through a <strong>Supplementary Demands for Grant<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u26a0\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Exceptional Circumstances:<\/strong> Ministries\/Departments may be permitted to open heads <strong>in anticipation of obtaining the Budget through Supplementary Demands<\/strong>. However:\r\n <ul class=\"ic-sub\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Proposals for augmentation of funds through additionality or for introduction of <strong>'New Service'<\/strong> may alone be included in Supplementary Demands \u2014 <strong>not for opening new heads of accounts<\/strong>. Prudent application of authority must be exercised.<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">New heads can be <strong>operated only upon obtaining the budget through Supplementary Demands for Grants<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Heads opened in anticipation of SDG can only be operated AFTER SDG is actually obtained<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe2<\/span>\r\n <div class=\"ic-text\">The <strong>Principal Accounts Offices<\/strong> may open Sub\/Detailed Heads required under the Minor Heads falling within the <strong>Public Account of India<\/strong> \u2014 subject to the above stipulations.<\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n\r\n \r\n <div id=\"glossary\" class=\"section\">\r\n <div class=\"chapter-title\">Glossary of Important Budget Related Terms<\/div>\r\n\r\n <div class=\"box-green\">\r\n <p><strong>Note:<\/strong> Unless there is something repugnant in the subject or context, the terms defined in this section are used in the Budget Manual in the sense as explained hereunder.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"glossary-search-wrap\">\r\n <span class=\"search-icon\">\ud83d\udd0d<\/span>\r\n <input class=\"glossary-search\" type=\"text\" id=\"glossSearchInput\" placeholder=\"Type to filter terms\u2026\" oninput=\"filterGloss()\">\r\n <\/div>\r\n <div class=\"glossary-stats\" id=\"glossStats\">Showing all 38 terms<\/div>\r\n\r\n <div id=\"glossaryList\">\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"accounts actuals year receipts disbursements april march cga\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">01<\/span>\r\n <span class=\"gl-name\">'Accounts' or 'Actuals' of a Year<\/span>\r\n <span class=\"gl-cat\">Financial Records<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The amounts of <strong>receipts and disbursements<\/strong> for the financial year beginning on <strong>1st April<\/strong> and ending on <strong>31st March<\/strong>, as finally recorded in the books of the accounting authority after audit by C&AG.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc <strong>Provisional Accounts<\/strong> = unaudited accounts compiled by CGA before final audit.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"administrative approval formal acceptance competent authority expenditure\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">02<\/span>\r\n <span class=\"gl-name\">'Administrative Approval'<\/span>\r\n <span class=\"gl-cat\">Approval Process<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>formal acceptance<\/strong> by the competent authority of a scheme, proposal or work, for the purpose of incurring expenditure thereon.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"annual financial statement budget receipts expenditure article 112 parliament\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">03<\/span>\r\n <span class=\"gl-name\">'Annual Financial Statement' <em style=\"font-size:12.5px;font-weight:400;\">(also: the Budget)<\/em><\/span>\r\n <span class=\"gl-cat\">Budget Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The statement of <strong>estimated receipts and expenditure<\/strong> of the Central Government for the financial year. Mandated under <strong>Article 112<\/strong> \u2014 the President causes it to be laid before both Houses of Parliament.<\/p>\r\n <div class=\"gl-note\">\u2b50 Synonymous with the Budget. Contains Revenue + Capital Accounts and Charged + Voted expenditure.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"appropriation amount authorized parliament expenditure\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">04<\/span>\r\n <span class=\"gl-name\">'Appropriation'<\/span>\r\n <span class=\"gl-cat\">Parliamentary Authorization<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>amount authorized by Parliament<\/strong> for expenditure under a grant or appropriation. Withdrawal from the Consolidated Fund is only permitted under such appropriation.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"appropriation accounts CGA controller general grant expenditure variations voted charged\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">05<\/span>\r\n <span class=\"gl-name\">'Appropriation Accounts'<\/span>\r\n <span class=\"gl-cat\">Accounts Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Accounts prepared by the <strong>Controller General of Accounts<\/strong> for each grant or appropriation. They show the amount sanctioned and the amount actually spent, with explanations for important variations in voted and charged expenditure.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Examined by the <strong>Public Accounts Committee (PAC)<\/strong> of Parliament.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"budget statement estimated receipts expenditure fiscal policy\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">06<\/span>\r\n <span class=\"gl-name\">'Budget'<\/span>\r\n <span class=\"gl-cat\">Core Concept<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The statement of <strong>estimated receipts and expenditure<\/strong> of the Central Government as per its <strong>fiscal policy<\/strong>. See also: 'Annual Financial Statement' \u2014 the two terms are used interchangeably.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"budget division department economic affairs ministry finance\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">07<\/span>\r\n <span class=\"gl-name\">'Budget Division'<\/span>\r\n <span class=\"gl-cat\">Organisational Unit<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Budget Division in the Department of Economic Affairs, Ministry of Finance<\/strong> in the Union Government. It is the nodal unit for all budget preparation activities.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"budget estimates detailed receipts expenditure financial year\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">08<\/span>\r\n <span class=\"gl-name\">'Budget Estimates'<\/span>\r\n <span class=\"gl-cat\">Budget Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>detailed estimates of receipts and expenditure<\/strong> of the Central Government for a financial year. Forms the basis of the Annual Financial Statement.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Distinguished from <strong>Revised Estimates<\/strong> (mid-year revision) and <strong>Actuals<\/strong> (final figures after year-end).<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"charged expenditure appropriation vote parliament constitution consolidated fund\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">09<\/span>\r\n <span class=\"gl-name\">'Charged Expenditure' \/ 'Charged Appropriation'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Expenditure that is <strong>not to be submitted for the vote of Parliament<\/strong> under the provisions of the Constitution. It is charged directly on the Consolidated Fund of India.<\/p>\r\n <div class=\"two-mini\">\r\n <div class=\"mini-box mini-red\"><strong>Charged<\/strong> \u2014 discussed but NOT voted; cannot be reduced or refused by Parliament<\/div>\r\n <div class=\"mini-box mini-green\"><strong>Voted<\/strong> \u2014 submitted as Demands for Grants; Parliament can assent, reduce or refuse<\/div>\r\n <\/div>\r\n <p style=\"margin-top:8px;font-size:14px;\"><em>Examples of Charged: President's salary, SC\/HC Judges' salaries, C&AG, National Debt charges, Speaker\/Deputy Speaker salaries.<\/em><\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"comptroller auditor general CAG India audit constitutional\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">10<\/span>\r\n <span class=\"gl-name\">'Comptroller & Auditor General' (C&AG)<\/span>\r\n <span class=\"gl-cat\">Constitutional Authority<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Comptroller & Auditor General of India<\/strong> \u2014 the head of the Indian Audit and Accounts Department, appointed under Article 148. Audits the accounts of Union and States and submits reports to the President.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"competent authority president GFR 2017 delegation financial powers rules 1978\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">11<\/span>\r\n <span class=\"gl-name\">'Competent Authority'<\/span>\r\n <span class=\"gl-cat\">Authority<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>President<\/strong>, or such other authority to which power is delegated under:<\/p>\r\n <div class=\"gl-pills\">\r\n <span class=\"gl-pill\">General Financial Rules, 2017<\/span>\r\n <span class=\"gl-pill\">Delegation of Financial Powers Rules, 1978<\/span>\r\n <span class=\"gl-pill\">Any other GoI orders<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"consolidated fund India article 266 revenues loans moneys appropriation law parliament\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">12<\/span>\r\n <span class=\"gl-name\">'Consolidated Fund of India'<\/span>\r\n <span class=\"gl-cat\">Constitutional Fund<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Under <strong>Article 266(1)<\/strong> \u2014 all revenues received by the Government of India, all loans raised, and all moneys received in repayment of loans form the <strong>Consolidated Fund of India<\/strong>.<\/p>\r\n <div class=\"gl-note\">\u26a0\ufe0f <strong>No money can be appropriated<\/strong> from CFI except in accordance with law and for purposes provided in the Constitution.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"constitution India\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">13<\/span>\r\n <span class=\"gl-name\">'Constitution'<\/span>\r\n <span class=\"gl-cat\">Legal Reference<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Constitution of India<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"contingency fund India article 267 imprest unforeseen expenditure parliament supplementary recouped\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">14<\/span>\r\n <span class=\"gl-name\">'Contingency Fund'<\/span>\r\n <span class=\"gl-cat\">Constitutional Fund<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>Contingency Fund of India<\/strong> under the Contingency Fund of India Act, 1950 and <strong>Article 267(1)<\/strong>. It is an <strong>imprest<\/strong> placed at the disposal of the President to meet <strong>unforeseen expenditure<\/strong> pending parliamentary authorization.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Amounts drawn are <strong>recouped<\/strong> through Supplementary Demands for Grants (Art. 115\/116). Size currently \u20b9500 crore.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"controller general accounts CGA principal accounts adviser finance accounts appropriation accounts union\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">15<\/span>\r\n <span class=\"gl-name\">'Controller General of Accounts' (CGA)<\/span>\r\n <span class=\"gl-cat\">Constitutional Post<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>principal Accounts Adviser<\/strong> to the Government of India. Responsibilities include:<\/p>\r\n <div class=\"gl-list\">\r\n <div class=\"gl-list-item\">\ud83d\udcca Prepares monthly analysis of expenditures, revenues, borrowings and deficit for Finance Minister<\/div>\r\n <div class=\"gl-list-item\">\ud83d\udccb Prepares <strong>Appropriation Accounts<\/strong> (civil Ministries) and <strong>Union Finance Accounts<\/strong><\/div>\r\n <div class=\"gl-list-item\">\u2705 These are certified by C&AG before being laid before Parliament<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"controlling officer budget department central government expenditure revenue head administrator\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">16<\/span>\r\n <span class=\"gl-name\">'Controlling Officer (Budget)'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An officer entrusted by a Department with responsibility for <strong>controlling the incurring of expenditure and\/or collection of revenue<\/strong>. Includes Heads of Department and Administrators.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"chief controller controller accounts head accounting organizations ministries departments\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">17<\/span>\r\n <span class=\"gl-name\">'Chief Controller \/ Controller of Accounts'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Head of the Accounting Organization<\/strong> in a Ministry\/Department, set up under the scheme of departmentalization of accounts.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"department central government ministry notified allocation business rules parliamentary affairs president\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">18<\/span>\r\n <span class=\"gl-name\">'Department of the Central Government'<\/span>\r\n <span class=\"gl-cat\">Organisation<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A Ministry or Department as notified in the <strong>Allocation of Business Rules<\/strong>. Also includes:<\/p>\r\n <div class=\"gl-pills\">\r\n <span class=\"gl-pill\">Ministry of Parliamentary Affairs<\/span>\r\n <span class=\"gl-pill\">President's Secretariat<\/span>\r\n <span class=\"gl-pill\">Vice-President's Secretariat<\/span>\r\n <span class=\"gl-pill\">Cabinet Secretariat<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"departmental estimate income expenditure department financial year estimating officer finance ministry\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">19<\/span>\r\n <span class=\"gl-name\">'Departmental Estimate'<\/span>\r\n <span class=\"gl-cat\">Estimate<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An estimate of income and expenditure of a department in respect of the financial year, <strong>submitted by the estimating officer to the Finance Ministry<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"disbursing officer head office gazetted bills payments central government\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">20<\/span>\r\n <span class=\"gl-name\">'Disbursing Officer'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A Head of Office or any Gazetted Officer so designated to <strong>draw bills and make payments<\/strong> on behalf of the Central Government. Also includes a Head of Department or Administrator where he himself performs such functions.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"estimating officer departmental estimate preparing preparing\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">21<\/span>\r\n <span class=\"gl-name\">'Estimating Officer'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A departmental officer responsible for <strong>preparing a Departmental Estimate<\/strong> and submitting it to the Finance Ministry.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"excess grant expenditure appropriation original supplementary regularization article 115 parliament\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">22<\/span>\r\n <span class=\"gl-name\">'Excess Grant'<\/span>\r\n <span class=\"gl-cat\">Grant Type<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Expenditure incurred <strong>over and above the appropriation<\/strong> authorized through the original or supplementary grant. Requires regularization by obtaining an excess grant from Parliament under <strong>Article 115<\/strong>.<\/p>\r\n <div class=\"gl-note\">\u26a0\ufe0f Subject to report of Public Accounts Committee before Parliament regularizes the excess.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"finance ministry union government ministry of finance\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">23<\/span>\r\n <span class=\"gl-name\">'Finance Ministry'<\/span>\r\n <span class=\"gl-cat\">Organisation<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Ministry of Finance in the Union Government<\/strong> \u2014 the nodal Ministry for all budgetary, expenditure, revenue and financial sector matters.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"head of department officer declared government delegation financial powers\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">24<\/span>\r\n <span class=\"gl-name\">'Head of Department'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An officer declared as such by Government. A list of Heads of Departments appears in the <strong>Delegation of Financial Powers Rules<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"financial adviser ministry department finance advice budget accounts expenditure audit\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">25<\/span>\r\n <span class=\"gl-name\">'Financial Adviser'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An officer appointed in a Ministry\/Department to look after <strong>financial advice, budget, accounts, expenditure control and audit<\/strong> on behalf of the Finance Ministry.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"new service article 115 new policy decision parliament new activity investment\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">26<\/span>\r\n <span class=\"gl-name\">'New Service'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Under <strong>Article 115(1)(a)<\/strong> \u2014 expenditure arising out of a <strong>new policy decision<\/strong> not brought to the notice of Parliament earlier, including a new activity or a new form of investment.<\/p>\r\n <div class=\"two-mini\">\r\n <div class=\"mini-box mini-red\"><strong>New Service<\/strong> \u2014 new policy \/ new activity (no prior Parliamentary notice)<\/div>\r\n <div class=\"mini-box mini-green\"><strong>New Instrument of Service<\/strong> \u2014 large expansion of <em>existing<\/em> activity<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"new instrument service relatively large expenditure expansion existing activity\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">27<\/span>\r\n <span class=\"gl-name\">'New Instrument of Service'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means <strong>relatively large expenditure<\/strong> arising out of <strong>expansion of an existing activity<\/strong> \u2014 as distinguished from a New Service which involves a completely new policy decision.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"parliament India Lok Sabha Rajya Sabha two houses\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">28<\/span>\r\n <span class=\"gl-name\">'Parliament'<\/span>\r\n <span class=\"gl-cat\">Constitutional Body<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Parliament of India<\/strong> comprising two Houses \u2014 <strong>Lok Sabha<\/strong> (House of the People) and <strong>Rajya Sabha<\/strong> (Council of States).<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"outcome budget document parliament objectives programmes activities quantitative projection\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">29<\/span>\r\n <span class=\"gl-name\">'Outcome Budget'<\/span>\r\n <span class=\"gl-cat\">Budget Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An annual document reflecting for each programme\/scheme:<\/p>\r\n <div class=\"gl-list\">\r\n <div class=\"gl-list-item\">\ud83c\udfaf Purposes and objectives for which funds were provisioned<\/div>\r\n <div class=\"gl-list-item\">\ud83d\udcb0 Cost of various programmes and activities proposed<\/div>\r\n <div class=\"gl-list-item\">\ud83d\udcc8 Quantitative projection of work performed and services rendered<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"primary unit appropriation rule 8 delegation financial powers 1978 lowest classification objects\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">30<\/span>\r\n <span class=\"gl-name\">'Primary Unit of Appropriation'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>As per <strong>Rule 8 of the Delegation of Financial Powers Rules, 1978<\/strong> \u2014 the <strong>lowest unit of classification<\/strong> denoting the objects of expenditure (e.g., Pay, TA, Office Expenses).<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"public account India article 266 disbursements not subject vote parliament\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">31<\/span>\r\n <span class=\"gl-name\">'Public Account'<\/span>\r\n <span class=\"gl-cat\">Constitutional Fund<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Public Account of India<\/strong> under <strong>Article 266(2)<\/strong> \u2014 all public moneys received by the Government other than those going into the Consolidated Fund. Disbursements from the Public Account are <strong>not subject to vote by Parliament<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"public accounts committee PAC Lok Sabha CAG appropriation finance accounts scrutinize\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">32<\/span>\r\n <span class=\"gl-name\">'Public Accounts Committee' (PAC)<\/span>\r\n <span class=\"gl-cat\">Parliamentary Committee<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Constituted by <strong>Lok Sabha<\/strong> to examine C&AG reports on Appropriation Accounts, Finance Accounts, and other financial matters. Ensures money was spent for the purpose Parliament sanctioned.<\/p>\r\n <div class=\"gl-pills\">\r\n <span class=\"gl-pill\">15 LS + 7 RS members<\/span>\r\n <span class=\"gl-pill\">Chaired by Opposition member<\/span>\r\n <span class=\"gl-pill\">Reports to Parliament<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"reappropriation transfer savings unit appropriation grant competent authority section\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">33<\/span>\r\n <span class=\"gl-name\">'Reappropriation'<\/span>\r\n <span class=\"gl-cat\">Financial Operation<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p><strong>Transfer by a competent authority of savings<\/strong> from one unit of appropriation to meet additional expenditure under another unit within the same section of the grant or charged appropriation.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Reappropriation cannot convert a 'New Service' into an existing service. It must be done before year-end.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"revised estimate probable receipts expenditure financial year framed transactions anticipated\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">34<\/span>\r\n <span class=\"gl-name\">'Revised Estimate'<\/span>\r\n <span class=\"gl-cat\">Estimate<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An estimate of <strong>probable receipts or expenditure<\/strong> for a financial year, framed during the year based on transactions already recorded and transactions anticipated for the remainder of the year.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Presented in the <strong>second half<\/strong> of the financial year alongside the next year's Budget Estimates.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"supplementary demands grants parliament further expenditure appropriation token technical cash\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">35<\/span>\r\n <span class=\"gl-name\">'Supplementary Demands for Grants'<\/span>\r\n <span class=\"gl-cat\">Parliamentary Process<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Supplementary demands laid before Parliament showing the estimated amount of <strong>further expenditure necessary<\/strong> over and above the appropriation authorized for the year.<\/p>\r\n <div class=\"two-mini\">\r\n <div class=\"mini-box mini-green\"><strong>Token<\/strong> \u2014 formal; savings available; needs re-appropriation authority<\/div>\r\n <div class=\"mini-box mini-red\"><strong>Technical<\/strong> \u2014 formally presents additional expenditure already authorized<\/div>\r\n <\/div>\r\n <p style=\"margin-top:8px;\"><strong>Cash Supplementary<\/strong> \u2014 actual additional funds needed from the Consolidated Fund.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"vote on account parliament advance estimated expenditure part financial year appropriation act\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">36<\/span>\r\n <span class=\"gl-name\">'Vote on Account'<\/span>\r\n <span class=\"gl-cat\">Parliamentary Process<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A <strong>grant made in advance by Parliament<\/strong> for a part of the new financial year, pending voting of Demands for Grants and passage of the Appropriation Act. Allows the Government to continue spending at the beginning of the year.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Typically covers <strong>2 months' expenditure<\/strong> (1\/6th of annual voted expenditure). Under Art. 116.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"voted expenditure subject vote Lok Sabha distinguished charged parliament\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">37<\/span>\r\n <span class=\"gl-name\">'Voted Expenditure'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Expenditure <strong>subject to the vote of Lok Sabha<\/strong>. It is submitted as Demands for Grants. Parliament can assent to, reduce or refuse any demand. Distinguished from <em>Charged Expenditure<\/em> which cannot be voted upon.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"finance minister union government\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">38<\/span>\r\n <span class=\"gl-name\">'Finance Minister'<\/span>\r\n <span class=\"gl-cat\">Officeholder<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Refers to the <strong>Finance Minister of the Union Government<\/strong> \u2014 who presents the Budget in Parliament and is responsible for fiscal and financial policy.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:28px;\">\r\n <div class=\"box-label\">\u2b50 Quick Comparison \u2014 Three Constitutional Funds<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Fund<\/th><th>Article<\/th><th>What Goes In<\/th><th>Authorization for Withdrawal<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>Consolidated Fund of India<\/strong><\/td><td>266(1)<\/td><td>All revenues, loans raised, loan repayments<\/td><td>Appropriation by Parliament \u2014 mandatory<\/td><\/tr>\r\n <tr><td><strong>Public Account of India<\/strong><\/td><td>266(2)<\/td><td>All other public moneys (GPF, small savings, etc.)<\/td><td>No vote of Parliament required<\/td><\/tr>\r\n <tr><td><strong>Contingency Fund<\/strong><\/td><td>267(1)<\/td><td>Imprest \u2014 fixed corpus<\/td><td>At disposal of President; recouped via Supplementary Demands<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"constitution\" class=\"section\">\r\n <div class=\"chapter-title\">Important Constitutional Provisions Related to Budget<\/div>\r\n\r\n <div class=\"box-green\">\r\n <p><strong>Financial business in Parliament<\/strong> consists of the Budget comprising General Budget, Demands for Grants, Vote on Account, Supplementary Demands for Grants, Appropriation Bill and the Finance Bill. The Constitutional provisions shaping the budgeting system are outlined below.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udccc Quick Jump to Article<\/div>\r\n <div class=\"article-grid\">\r\n <a class=\"article-chip\" href=\"#art109\"><span class=\"art-num\">109<\/span><span class=\"art-label\">Money Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art110\"><span class=\"art-num\">110<\/span><span class=\"art-label\">Definition Money Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art112\"><span class=\"art-num\">112<\/span><span class=\"art-label\">AFS \/ Budget<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art113\"><span class=\"art-num\">113<\/span><span class=\"art-label\">Procedure \u2014 Estimates<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art114\"><span class=\"art-num\">114<\/span><span class=\"art-label\">Appropriation Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art115\"><span class=\"art-num\">115<\/span><span class=\"art-label\">Supplementary Grants<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art116\"><span class=\"art-num\">116<\/span><span class=\"art-label\">Vote on Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art117\"><span class=\"art-num\">117<\/span><span class=\"art-label\">Financial Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art150\"><span class=\"art-num\">150<\/span><span class=\"art-label\">Form of Accounts<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art151\"><span class=\"art-num\">151<\/span><span class=\"art-label\">Audit Reports<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art265\"><span class=\"art-num\">265<\/span><span class=\"art-label\">No Tax w\/o Law<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art266\"><span class=\"art-num\">266<\/span><span class=\"art-label\">CFI & Public Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art267\"><span class=\"art-num\">267<\/span><span class=\"art-label\">Contingency Fund<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art275\"><span class=\"art-num\">275<\/span><span class=\"art-label\">Grants to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art280\"><span class=\"art-num\">280<\/span><span class=\"art-label\">Finance Commission<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art292\"><span class=\"art-num\">292<\/span><span class=\"art-label\">Borrowing by GoI<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art293\"><span class=\"art-num\">293<\/span><span class=\"art-label\">Borrowing by States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art207\"><span class=\"art-num\">207<\/span><span class=\"art-label\">Financial Bills \u2014 States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239\"><span class=\"art-num\">239<\/span><span class=\"art-label\">Admin of UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239A\"><span class=\"art-num\">239A<\/span><span class=\"art-label\">Legislature for UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239AA\"><span class=\"art-num\">239AA<\/span><span class=\"art-label\">Special \u2014 Delhi<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239AB\"><span class=\"art-num\">239AB<\/span><span class=\"art-label\">Failure \u2014 NCT<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239B\"><span class=\"art-num\">239B<\/span><span class=\"art-label\">Ordinances \u2014 UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art268\"><span class=\"art-num\">268<\/span><span class=\"art-label\">Duties \u2014 Union levied, State collected<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art269\"><span class=\"art-num\">269<\/span><span class=\"art-label\">Taxes assigned to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art270\"><span class=\"art-num\">270<\/span><span class=\"art-label\">Taxes \u2014 Union & States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art271\"><span class=\"art-num\">271<\/span><span class=\"art-label\">Surcharge for Union<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art273\"><span class=\"art-num\">273<\/span><span class=\"art-label\">Grants \u2014 Jute States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art279\"><span class=\"art-num\">279<\/span><span class=\"art-label\">Net Proceeds \u2014 C&AG<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art281\"><span class=\"art-num\">281<\/span><span class=\"art-label\">Finance Comm. Recommendations<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art282\"><span class=\"art-num\">282<\/span><span class=\"art-label\">Grants for Public Purpose<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art283\"><span class=\"art-num\">283<\/span><span class=\"art-label\">Custody of Funds<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art284\"><span class=\"art-num\">284<\/span><span class=\"art-label\">Suitors' Deposits<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art356\"><span class=\"art-num\">356<\/span><span class=\"art-label\">President's Rule<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art357\"><span class=\"art-num\">357<\/span><span class=\"art-label\">Legislative Powers \u2014 Art.356<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art360\"><span class=\"art-num\">360<\/span><span class=\"art-label\">Financial Emergency<\/span><\/a>\r\n <\/div>\r\n\r\n <hr class=\"section-divider\">\r\n\r\n \r\n <div class=\"art-card\" id=\"art109\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 109<\/div>\r\n <div class=\"art-card-title\">Special Procedure in respect of Money Bills<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udeab Introduction<\/div><p>A Money Bill shall <strong>NOT be introduced in the Council of States (Rajya Sabha)<\/strong>. It can only originate in Lok Sabha.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\u23f3 Rajya Sabha's Role<\/div><p>After passing by Lok Sabha, RS has <strong>14 days<\/strong> to return with recommendations. Lok Sabha may accept or reject any\/all recommendations.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\">\r\n <p>\u2b50 <strong>Key Fact:<\/strong> If Rajya Sabha does not return the Bill within 14 days \u2014 it is <strong>deemed passed by both Houses<\/strong>. Rajya Sabha cannot amend a Money Bill \u2014 only recommend.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art110\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 110<\/div>\r\n <div class=\"art-card-title\">Definition of \"Money Bills\" \u2014 7 Categories<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p style=\"margin-bottom:10px;\">A Bill is a Money Bill only if it contains provisions dealing with <em>all or any<\/em> of these matters:<\/p>\r\n <div class=\"list-sec\" style=\"margin-left:0;\">\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(a)<\/span><span><strong>Tax<\/strong> \u2014 imposition, abolition, remission, alteration or regulation of any tax<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(b)<\/span><span><strong>Borrowing\/Guarantee<\/strong> \u2014 regulation of borrowing or giving guarantees by GoI<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(c)<\/span><span><strong>CFI Custody<\/strong> \u2014 custody of the Consolidated Fund or Contingency Fund; payment into or withdrawal from<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(d)<\/span><span><strong>Appropriation<\/strong> \u2014 appropriation of moneys out of the CFI<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(e)<\/span><span><strong>Charged Expenditure<\/strong> \u2014 declaring any expenditure to be charged, or increasing such expenditure<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(f)<\/span><span><strong>CFI Receipts\/Audit<\/strong> \u2014 receipt of money on account of CFI or Public Account; audit of Union\/State accounts<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(g)<\/span><span><strong>Incidental<\/strong> \u2014 any matter incidental to the above<\/span><\/div>\r\n <\/div>\r\n <div class=\"box-red\" style=\"margin:12px 0 0;\"><p><strong>Speaker's Certificate is Final:<\/strong> If any question arises whether a Bill is a Money Bill or not \u2014 the decision of the <strong>Speaker of Lok Sabha shall be final<\/strong> and cannot be questioned in any court or either House.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art112\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 112<\/div>\r\n <div class=\"art-card-title\">Annual Financial Statement (The Budget)<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The <strong>President shall cause to be laid before both Houses of Parliament<\/strong> a statement of estimated receipts and expenditure for every financial year \u2014 the \"Annual Financial Statement\".<\/p>\r\n <div class=\"three-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udcca Revenue Account<\/div><p>Day-to-day receipts and expenditure. Revenue Deficit = Revenue Exp > Revenue Receipts.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83c\udfd7\ufe0f Capital Account<\/div><p>Asset creation and liabilities. Fiscal Deficit = Total Exp \u2212 Total Non-Debt Receipts.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\u2696\ufe0f Charged vs Voted<\/div><p>Expenditure is separated into <strong>Charged<\/strong> (not voted) and <strong>Voted<\/strong> (Demands for Grants).<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 <strong>Laid before BOTH Houses<\/strong> \u2014 but only Lok Sabha votes on it. Rajya Sabha discusses but does not vote.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art113\">\r\n <div class=\"art-card-header ac-navy\">\r\n <div class=\"art-badge\">Art. 113<\/div>\r\n <div class=\"art-card-title\">Procedure in Parliament with respect to Estimates<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson);\"><div class=\"col-title\" style=\"color:var(--crimson);\">\ud83d\udd12 Charged Expenditure<\/div><p>NOT submitted to vote. Only discussed in either House. Parliament cannot reduce or refuse.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green);\"><div class=\"col-title\" style=\"color:var(--green);\">\u2705 Voted Expenditure<\/div><p>Submitted as <strong>Demands for Grants<\/strong>. Lok Sabha can assent, reduce, or refuse each demand.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-red\" style=\"margin:0;\"><p><strong>Presidential Recommendation Mandatory:<\/strong> No demand for a grant shall be made except on the <strong>recommendation of the President<\/strong>.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art114\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 114<\/div>\r\n <div class=\"art-card-title\">Appropriation Bills<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"flow-chart\" style=\"margin:0 0 12px;\">\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:13.5px;\">1<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Lok Sabha votes on Demands for Grants (Art. 113)<\/h5><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:13.5px;\">2<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Appropriation Bill introduced in Lok Sabha<\/h5><p style=\"font-size:14px;\">Covers: (a) Grants voted by Parliament + (b) Charged expenditure on CFI<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:13.5px;\">3<\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0;\"><h5>Appropriation Act \u2192 Legal authority to withdraw from CFI<\/h5><\/div><\/div>\r\n <\/div>\r\n <div class=\"box-red\" style=\"margin:0;\"><p><strong>No Withdrawal without Appropriation:<\/strong> No money shall be withdrawn from the Consolidated Fund of India except under an appropriation made by law.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art115\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 115<\/div>\r\n <div class=\"art-card-title\">Supplementary, Additional or Excess Grants<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"card-grid\" style=\"margin:0 0 12px;\">\r\n <div class=\"card c-navy\"><div class=\"card-head\">\ud83d\udccb Supplementary Demands<div class=\"card-ref\">Art. 115(1)<\/div><\/div><div class=\"card-body\">When amount authorized is <strong>insufficient<\/strong> for the current year, OR when a <strong>new service<\/strong> not contemplated earlier arises \u2014 Supplementary Demands are presented to Parliament.<\/div><\/div>\r\n <div class=\"card c-red\"><div class=\"card-head\">\u26a0\ufe0f Excess Grants<div class=\"card-ref\">Art. 115(2)<\/div><\/div><div class=\"card-body\">When expenditure has already been <strong>incurred in excess<\/strong> of the granted amount \u2014 excess demands are laid before Parliament. Subject to PAC report before regularization.<\/div><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 <strong>Mnemonic:<\/strong> Art. 115 covers two situations \u2014 <em>Prospective<\/em> (not enough money \u2192 Supplementary) and <em>Retrospective<\/em> (already spent too much \u2192 Excess Grant).<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art116\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 116<\/div>\r\n <div class=\"art-card-title\">Vote on Account, Vote of Credit and Exceptional Grant<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"three-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark);\"><div class=\"col-title\">\ud83d\udcc5 Vote on Account<\/div><p>Grant in advance for a <strong>part of the financial year<\/strong> \u2014 pending completion of Budget procedure. Allows Govt to spend at year-start.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson);\"><div class=\"col-title\">\ud83d\udea8 Vote of Credit<\/div><p>For <strong>unexpected demand<\/strong> of indefinite\/large character that cannot be stated in normal Budget detail.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--amber);\"><div class=\"col-title\">\u2b50 Exceptional Grant<\/div><p>Grant that does <strong>not form part of the current service<\/strong> of any financial year \u2014 standalone exceptional purpose.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-green\" style=\"margin:0;\"><p>\ud83d\udccc All three are <strong>Lok Sabha's special powers<\/strong>. Not Money Bills \u2014 handled as separate parliamentary business.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art117\">\r\n <div class=\"art-card-header ac-navy\">\r\n <div class=\"art-badge\">Art. 117<\/div>\r\n <div class=\"art-card-title\">Special Provisions as to Financial Bills<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udccc Presidential Recommendation<\/div><p>A Bill or amendment making provision for any matters in Art. 110(1)(a)\u2013(f) shall <strong>not be introduced or moved except on the recommendation of the President<\/strong>.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udeab Not in Rajya Sabha<\/div><p>Such a Financial Bill (Category A) shall <strong>not be introduced in the Council of States<\/strong> \u2014 only in Lok Sabha.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 <strong>Distinguish:<\/strong> Financial Bill (Cat A) = Art. 110 matters = cannot be introduced in RS. Financial Bill (Cat B) = contains some but not exclusively Art. 110 matters = can be introduced in RS but needs Presidential recommendation.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art150\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 150<\/div>\r\n <div class=\"art-card-title\">Form of Accounts of the Union and of the States<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The accounts of the Union and of the States shall be kept in such form as the <strong>President may, on the advice of the Comptroller and Auditor General of India, prescribe<\/strong>.<\/p>\r\n <div class=\"box-warning\" style=\"margin:12px 0 0;\"><p>\u2b50 Key distinction: The President <em>prescribes<\/em> the form \u2014 but only <em>on the advice of C&AG<\/em>. The President cannot act independently on this. This ensures the accounting authority (C&AG) shapes the form of accounts.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art151\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 151<\/div>\r\n <div class=\"art-card-title\">Audit Reports<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"flowchart\" style=\"margin:0 0 12px; padding:14px;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\">C&AG \u2014 Audits Accounts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Submits Reports to President<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">President Lays before Both Houses of Parliament<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">PAC Examines Reports<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"box-green\" style=\"margin:0;\"><p>\ud83d\udccc C&AG submits three types of reports: (1) Audit Report on Appropriation Accounts; (2) Audit Report on Finance Accounts; (3) Performance Audit Reports on specific subjects\/schemes.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art265\">\r\n <div class=\"art-card-header ac-red\">\r\n <div class=\"art-badge\">Art. 265<\/div>\r\n <div class=\"art-card-title\">Taxes not to be imposed save by authority of law<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"box-definition\" style=\"margin:0 0 12px; text-align:center; font-size:18px; font-weight:700; letter-spacing:.5px; color:var(--navy-dark);\">\r\n \"No tax shall be levied or collected except by authority of law.\"\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 The <strong>foundational principle<\/strong> of tax law. Every Finance Bill derives its legal basis from this Article. If a tax is levied without legislative authority \u2014 it is unconstitutional. The entire structure of direct and indirect tax legislation flows from this single Article.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art266\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 266<\/div>\r\n <div class=\"art-card-title\">Consolidated Funds and Public Accounts of India and of the States<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark);\"><div class=\"col-title\">\ud83c\udfe6 Art. 266(1) \u2014 Consolidated Fund<\/div><p>All <strong>revenues received<\/strong>, all <strong>loans raised<\/strong>, and all moneys received in <strong>repayment of loans<\/strong> by the Government of India form the Consolidated Fund of India. No appropriation without law.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green);\"><div class=\"col-title\">\ud83d\udcc2 Art. 266(2) \u2014 Public Account<\/div><p>All <strong>other public moneys<\/strong> received by or on behalf of the Government of India are credited to the Public Account. Disbursements not subject to Parliamentary vote.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-keypoints\" style=\"margin:0;\"><div class=\"box-label\">\u2b50 Quick Memory Formula<\/div><p><strong>CFI<\/strong> = Revenues + Loans raised + Loan repayments received \u2192 Needs Appropriation Act<br><strong>Public Account<\/strong> = Everything else (GPF, NSC, deposits, etc.) \u2192 Executive can withdraw<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art267\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 267<\/div>\r\n <div class=\"art-card-title\">Contingency Fund<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>Parliament may by law establish a Contingency Fund in the nature of an <strong>imprest<\/strong> \u2014 the \"Contingency Fund of India\" \u2014 placed at the disposal of the <strong>President<\/strong> to meet <strong>unforeseen expenditure<\/strong> pending authorization by Parliament.<\/p>\r\n <div class=\"three-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udce6 Nature<\/div><p><strong>Imprest<\/strong> \u2014 a fixed revolving fund, not a permanent fund.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83c\udfaf Purpose<\/div><p>Meet <strong>unforeseen<\/strong> expenditure pending Parliament's authorization.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udd04 Recoupment<\/div><p>Amounts drawn are <strong>recouped<\/strong> via Supplementary Demands (Art. 115 or 116).<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 Similarly, each State Legislature may establish a <strong>Contingency Fund of the State<\/strong> \u2014 at disposal of the Governor.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art275\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 275<\/div>\r\n <div class=\"art-card-title\">Grants from the Union to certain States<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>Such sums as Parliament may provide shall be <strong>charged on the Consolidated Fund of India<\/strong> each year as <strong>grants-in-aid of the revenues<\/strong> of such States as Parliament determines to be in need of assistance.<\/p>\r\n <div class=\"two-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udd12 Charged on CFI<\/div><p>These grants are charged \u2014 not voted. Parliament cannot refuse them once sanctioned.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udcca Finance Commission<\/div><p>After FC is constituted \u2014 no order under Art. 275 shall be made except after <strong>considering Finance Commission recommendations<\/strong>.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art280\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 280<\/div>\r\n <div class=\"art-card-title\">Finance Commission \u2014 Constitution and Functions<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The President shall constitute a Finance Commission within <strong>2 years<\/strong> of the commencement of the Constitution and thereafter at the expiration of <strong>every fifth year<\/strong>.<\/p>\r\n <div class=\"blue-head\" style=\"margin:12px 0 8px;\">Five Functions of the Finance Commission<\/div>\r\n <div class=\"list-sec\" style=\"margin-left:0;\">\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(a)<\/span><span><strong>Tax Devolution<\/strong> \u2014 distribution between Union and States of net tax proceeds<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(b)<\/span><span><strong>Grants-in-Aid<\/strong> \u2014 principles governing grants from CFI to States<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(bb)<\/span><span><strong>Panchayats<\/strong> \u2014 augment State Consolidated Fund to supplement Panchayat resources<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(c)<\/span><span><strong>Municipalities<\/strong> \u2014 augment State Consolidated Fund to supplement Municipal resources<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(d)<\/span><span><strong>Any Other Matter<\/strong> \u2014 referred by the President in the interest of sound finance<\/span><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:8px 0 0;\"><p>\u2b50 <strong>16th Finance Commission<\/strong> (2025\u20132030) is currently operative under Dr. Arvind Panagariya. Constituted every 5 years \u2014 recommendations are not binding but are almost always accepted.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art292\">\r\n <div class=\"art-card-header ac-navy\">\r\n <div class=\"art-badge\">Art. 292<\/div>\r\n <div class=\"art-card-title\">Borrowing by the Government of India<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The executive power of the Union extends to <strong>borrowing upon the security of the Consolidated Fund of India<\/strong> within such limits as may from time to time be <strong>fixed by Parliament by law<\/strong>, and to the giving of guarantees within such limits.<\/p>\r\n <div class=\"two-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83c\udfe6 Security<\/div><p>All Government borrowing is on the <strong>security of the CFI<\/strong>. This is the constitutional basis for market borrowings (G-Secs, T-Bills).<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udccf Limits<\/div><p>Parliament sets borrowing limits by law (FRBM Act). The <strong>Fiscal Deficit target<\/strong> is essentially the borrowing ceiling for the year.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:28px;\">\r\n <div class=\"box-label\">\u2b50 Quick Revision \u2014 All 16 Articles at a Glance<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Article<\/th><th>Subject<\/th><th>Key Exam Point<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>109<\/strong><\/td><td>Money Bills<\/td><td>Only in Lok Sabha; RS has 14 days; deemed passed if RS delays<\/td><\/tr>\r\n <tr><td><strong>110<\/strong><\/td><td>Definition of Money Bills<\/td><td>7 categories (a)\u2013(g); Speaker's decision final and conclusive<\/td><\/tr>\r\n <tr><td><strong>112<\/strong><\/td><td>Annual Financial Statement<\/td><td>President lays before BOTH Houses; Revenue + Capital; Charged + Voted<\/td><\/tr>\r\n <tr><td><strong>113<\/strong><\/td><td>Estimates Procedure<\/td><td>Charged = only discussed; Voted = Demands for Grants; No demand without Presidential recommendation<\/td><\/tr>\r\n <tr><td><strong>114<\/strong><\/td><td>Appropriation Bills<\/td><td>Legal authority to withdraw from CFI; no withdrawal without Appropriation Act<\/td><\/tr>\r\n <tr><td><strong>115<\/strong><\/td><td>Supplementary \/ Excess Grants<\/td><td>Supplementary = insufficient\/new service; Excess = already spent over grant<\/td><\/tr>\r\n <tr><td><strong>116<\/strong><\/td><td>Vote on Account \/ Vote of Credit \/ Exceptional Grant<\/td><td>Three special grants; Lok Sabha powers; interim spending authority<\/td><\/tr>\r\n <tr><td><strong>117<\/strong><\/td><td>Financial Bills<\/td><td>President's recommendation mandatory; Art. 110(a)\u2013(f) bills cannot be in RS<\/td><\/tr>\r\n <tr><td><strong>150<\/strong><\/td><td>Form of Accounts<\/td><td>President prescribes on ADVICE of C&AG \u2014 not independently<\/td><\/tr>\r\n <tr><td><strong>151<\/strong><\/td><td>Audit Reports<\/td><td>C&AG \u2192 President \u2192 Both Houses \u2192 PAC examines<\/td><\/tr>\r\n <tr><td><strong>265<\/strong><\/td><td>No Tax without Law<\/td><td>Foundation of entire tax legislation; basis of Finance Bill<\/td><\/tr>\r\n <tr><td><strong>266<\/strong><\/td><td>CFI + Public Account<\/td><td>CFI = revenues\/loans\/repayments; PA = other moneys; CFI needs Appropriation<\/td><\/tr>\r\n <tr><td><strong>267<\/strong><\/td><td>Contingency Fund<\/td><td>Imprest; at disposal of President; recouped through Art. 115\/116<\/td><\/tr>\r\n <tr><td><strong>275<\/strong><\/td><td>Grants to States<\/td><td>Charged on CFI; Finance Commission recommendations must be considered<\/td><\/tr>\r\n <tr><td><strong>280<\/strong><\/td><td>Finance Commission<\/td><td>Constituted every 5 years; 5 functions: devolution, grants, panchayats, municipalities, sound finance<\/td><\/tr>\r\n <tr><td><strong>292<\/strong><\/td><td>Borrowing by GoI<\/td><td>On security of CFI; limits fixed by Parliament by law (FRBM)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"annexure1\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Constitutional Provisions on Budget and Budget Related Issues<\/div>\r\n <div style=\"font-size:14px; color:#555; margin:-10px 0 18px; font-style:italic;\">Annexure 1 to the Budget Manual \u2014 All Articles Referenced<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">35<\/div><div class=\"sb-label\">Constitutional<br>Articles covered<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">6<\/div><div class=\"sb-label\">Thematic<br>groups<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 112<\/div><div class=\"sb-label\">Annual Financial<br>Statement (Budget)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 266<\/div><div class=\"sb-label\">Consolidated Fund<br>& Public Account<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 270<\/div><div class=\"sb-label\">Main devolution<br>article \u2014 Union<br>& States<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 360<\/div><div class=\"sb-label\">Financial<br>Emergency<br>(Never proclaimed)<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udccc Quick Jump<\/div>\r\n <div class=\"article-grid\" style=\"margin-bottom:18px;\">\r\n <a class=\"article-chip\" href=\"#a1-109\"><span class=\"art-num\">109<\/span><span class=\"art-label\">Money Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-110\"><span class=\"art-num\">110<\/span><span class=\"art-label\">Definition \u2014 Money Bill<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-112\"><span class=\"art-num\">112<\/span><span class=\"art-label\">AFS \/ Budget<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-113\"><span class=\"art-num\">113<\/span><span class=\"art-label\">Procedure \u2014 Estimates<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-114\"><span class=\"art-num\">114<\/span><span class=\"art-label\">Appropriation Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-115\"><span class=\"art-num\">115<\/span><span class=\"art-label\">Supplementary Grants<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-116\"><span class=\"art-num\">116<\/span><span class=\"art-label\">Vote on Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-117\"><span class=\"art-num\">117<\/span><span class=\"art-label\">Financial Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-207\"><span class=\"art-num\">207<\/span><span class=\"art-label\">Financial Bills \u2014 States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239\"><span class=\"art-num\">239<\/span><span class=\"art-label\">Admin of UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239A\"><span class=\"art-num\">239A<\/span><span class=\"art-label\">Legislature for UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239AA\"><span class=\"art-num\">239AA<\/span><span class=\"art-label\">Special \u2014 Delhi NCT<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239AB\"><span class=\"art-num\">239AB<\/span><span class=\"art-label\">Failure \u2014 NCT<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239B\"><span class=\"art-num\">239B<\/span><span class=\"art-label\">Ordinances \u2014 UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-265\"><span class=\"art-num\">265<\/span><span class=\"art-label\">No Tax w\/o Law<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-266\"><span class=\"art-num\">266<\/span><span class=\"art-label\">CFI & Public Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-267\"><span class=\"art-num\">267<\/span><span class=\"art-label\">Contingency Fund<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-268\"><span class=\"art-num\">268<\/span><span class=\"art-label\">Levied Union \/ Collected States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-269\"><span class=\"art-num\">269<\/span><span class=\"art-label\">Assigned to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-270\"><span class=\"art-num\">270<\/span><span class=\"art-label\">Union & States Share<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-271\"><span class=\"art-num\">271<\/span><span class=\"art-label\">Surcharge \u2014 Union only<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-273\"><span class=\"art-num\">273<\/span><span class=\"art-label\">Grants \u2014 Jute States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-275\"><span class=\"art-num\">275<\/span><span class=\"art-label\">Grants to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-279\"><span class=\"art-num\">279<\/span><span class=\"art-label\">Net Proceeds \u2014 C&AG<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-280\"><span class=\"art-num\">280<\/span><span class=\"art-label\">Finance Commission<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-281\"><span class=\"art-num\">281<\/span><span class=\"art-label\">FC Recommendations<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-282\"><span class=\"art-num\">282<\/span><span class=\"art-label\">Grants \u2014 Public Purpose<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-283\"><span class=\"art-num\">283<\/span><span class=\"art-label\">Custody of Funds<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-284\"><span class=\"art-num\">284<\/span><span class=\"art-label\">Suitors' Deposits<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-292\"><span class=\"art-num\">292<\/span><span class=\"art-label\">Borrowing \u2014 GoI<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-293\"><span class=\"art-num\">293<\/span><span class=\"art-label\">Borrowing \u2014 States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-356\"><span class=\"art-num\">356<\/span><span class=\"art-label\">President's Rule<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-357\"><span class=\"art-num\">357<\/span><span class=\"art-label\">Legislative Powers \u2014 356<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-360\"><span class=\"art-num\">360<\/span><span class=\"art-label\">Financial Emergency<\/span><\/a>\r\n <\/div>\r\n\r\n <hr class=\"section-divider\">\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>Group 1 \u2014 Budget Process in Parliament<\/span>\r\n <span class=\"nbh-num\">Arts. 109, 110, 112, 113, 114, 115, 116, 117<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-109\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 109<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Procedure in Respect of Money Bills<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udeab<\/span><div class=\"ic-text\"><strong>Introduction:<\/strong> A Money Bill shall <strong>NOT be introduced in the Council of States (Rajya Sabha)<\/strong>. It can originate only in the Lok Sabha.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udce4<\/span><div class=\"ic-text\"><strong>After LS passes:<\/strong> Transmitted to Rajya Sabha for its <strong>recommendations<\/strong>. Rajya Sabha must return it within <strong>14 days<\/strong>. Lok Sabha may <strong>accept or reject all or any<\/strong> of the recommendations.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2705<\/span><div class=\"ic-text\"><strong>If LS accepts RS recommendations:<\/strong> Bill deemed passed by both Houses <strong>with those amendments<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u27a1\ufe0f<\/span><div class=\"ic-text\"><strong>If LS does NOT accept RS recommendations:<\/strong> Bill deemed passed by both Houses <strong>in the form passed by LS<\/strong> \u2014 without any of the RS amendments.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u23f0<\/span><div class=\"ic-text\"><strong>If RS does not return within 14 days:<\/strong> Bill deemed passed by both Houses <strong>in the form passed by LS<\/strong> at expiration of the 14-day period.<\/div><\/li>\r\n <\/ul>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:5px; padding:8px 13px; margin:8px 0 0; font-size:13.5px;\">\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Key: RS can only RECOMMEND \u2014 it CANNOT amend a Money Bill | 14-day limit | Deemed passed if RS delays<\/span>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-110\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 110<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Definition of \"Money Bills\" \u2014 7 Categories + Exclusions + Speaker's Decision<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\"><strong>A Bill is a Money Bill if it contains ONLY provisions dealing with all or any of these 7 matters:<\/strong><\/div><\/li>\r\n <\/ul>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:0 0 10px 24px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Imposition, abolition, remission, alteration or regulation of any <strong>tax<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Regulation of <strong>borrowing of money or giving of guarantee<\/strong> by GoI; amendment of law with respect to any financial obligations of GoI<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> <strong>Custody of CFI or Contingency Fund<\/strong>; payment into or withdrawal from any such Fund<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(d)<\/strong> <strong>Appropriation of moneys<\/strong> out of the Consolidated Fund of India<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Declaring any expenditure to be <strong>expenditure charged on CFI<\/strong> or increasing the amount of any such expenditure<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Receipt of money on account of <strong>CFI or Public Account<\/strong>; custody or issue of such money; <strong>audit of accounts of Union or of a State<\/strong><\/div>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-left:3px solid var(--navy-light); border-radius:4px; padding:8px 11px; font-size:13.5px; grid-column:span 2;\"><strong>(g)<\/strong> Any matter <strong>incidental<\/strong> to any of the matters specified in (a) to (f)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udeab<\/span><div class=\"ic-text\"><strong>NOT a Money Bill merely because it provides for:<\/strong> imposition of fines or other pecuniary penalties; demand or payment of fees for licences or fees for services rendered; imposition, abolition, remission, alteration or regulation of any tax by any <strong>local authority or body for local purposes<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd28<\/span><div class=\"ic-text\">If any question arises whether a Bill is a Money Bill or not \u2014 the <strong>decision of the Speaker of the House of the People shall be final<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">There shall be endorsed on every Money Bill when transmitted to RS and when presented to the President for assent \u2014 the <strong>certificate of the Speaker of LS signed by him that it is a Money Bill<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-112\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 112<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Annual Financial Statement (The Budget)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">The <strong>President<\/strong> shall in respect of every financial year cause to be laid before <strong>both Houses of Parliament<\/strong> a statement of the estimated receipts and expenditure of the Government of India for that year \u2014 called the <strong>\"Annual Financial Statement\" (AFS)<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcca<\/span><div class=\"ic-text\">The estimates of expenditure shall show separately: (a) sums required to meet <strong>expenditure charged upon the CFI<\/strong>; and (b) sums required to meet <strong>other expenditure (Voted) proposed to be made from CFI<\/strong>. Expenditure on <strong>revenue account<\/strong> shall be distinguished from <strong>other expenditure<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <div class=\"blue-head\" style=\"margin:10px 0 8px; font-size:13px;\">\ud83c\udfdb\ufe0f Expenditure CHARGED on CFI (Art. 112(3)) \u2014 Not subject to Vote of Parliament<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:0 0 8px;\">\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Emoluments & allowances of the <strong>President<\/strong> and other expenditure relating to his office<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Salaries & allowances of <strong>Chairman & Dy. Chairman RS<\/strong> and <strong>Speaker & Dy. Speaker LS<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> <strong>Debt charges<\/strong> \u2014 interest, sinking fund charges, redemption charges; expenditure relating to raising of loans and service and redemption of debt<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(d)<\/strong> Salaries, allowances and pensions of <strong>Judges of SC, Federal Court, High Courts<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Salary, allowances and pension of the <strong>C&AG of India<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Any sums required to satisfy any <strong>judgment, decree or award of any court or arbitral tribunal<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px; grid-column:span 2;\"><strong>(g)<\/strong> Any other expenditure <strong>declared by this Constitution or by Parliament by law<\/strong> to be so charged<\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Charged expenditure = Only discussed, NOT voted | Voted expenditure = Submitted as Demands for Grants<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-113\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 113<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Procedure in Parliament with Respect to Estimates<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd07<\/span><div class=\"ic-text\"><strong>Charged Expenditure:<\/strong> Estimates relating to expenditure charged upon CFI shall <strong>NOT be submitted to the vote of Parliament<\/strong> \u2014 but nothing prevents discussion of those estimates in either House.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\uddf3\ufe0f<\/span><div class=\"ic-text\"><strong>Voted Expenditure:<\/strong> Estimates relating to other expenditure (Voted) shall be submitted in the form of <strong>Demands for Grants to the House of the People (Lok Sabha)<\/strong>. Lok Sabha has power to <strong>assent, refuse to assent, or assent subject to a reduction of the amount<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udc51<\/span><div class=\"ic-text\"><strong>No demand for a grant shall be made except on the recommendation of the President.<\/strong>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 President's recommendation is mandatory for every Demand for Grant<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-114\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 114<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Appropriation Bills<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">As soon as may be after grants under Art. 113 have been made by LS \u2014 a Bill shall be <strong>introduced to provide for appropriation out of CFI<\/strong> of all moneys required to meet: (a) the grants made by LS; and (b) the expenditure charged on CFI \u2014 not exceeding in any case the amount shown in the statement previously laid before Parliament.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udeab<\/span><div class=\"ic-text\"><strong>No amendment shall be proposed<\/strong> to any such Bill in either House that will have the effect of <strong>varying the amount or altering the destination<\/strong> of any grant so made or varying the amount of any expenditure charged on CFI. The decision of the person presiding as to whether an amendment is inadmissible under this clause shall be <strong>final<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd12<\/span><div class=\"ic-text\"><strong>No money shall be withdrawn from the CFI<\/strong> except under appropriation made by law passed in accordance with the provisions of this article \u2014 subject to Arts. 115 and 116.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Key: No withdrawal from CFI without Appropriation Act | No amendment to vary amount or destination<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-115\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 115<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Supplementary, Additional or Excess Grants<\/div>\r\n <\/div>\r\n <div class=\"two-mini\" style=\"margin:0 0 10px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:14px;\">\ud83d\udccb Supplementary \/ Additional \u2014 Art. 115(1)(a)<\/strong>\r\n <ul class=\"ic-sub\" style=\"margin-top:7px;\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Amount authorised under Art. 114 is found <strong>insufficient<\/strong> for the purposes of that year, OR<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Need has arisen for <strong>supplementary or additional expenditure upon some new service<\/strong> not contemplated in the AFS for that year<\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13px; margin:6px 0 0; color:#555;\">\u2192 President causes another statement to be laid before both Houses of Parliament<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--crimson);\">\r\n <strong style=\"font-size:14px; color:var(--crimson);\">\u26a0\ufe0f Excess Grants \u2014 Art. 115(1)(b)<\/strong>\r\n <ul class=\"ic-sub\" style=\"margin-top:7px;\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">If any money has been <strong>spent on any service during a financial year in excess of the amount granted<\/strong> for that service and for that year<\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13px; margin:6px 0 0; color:#555;\">\u2192 President causes to be presented to LS a <strong>Demand for such excess<\/strong><\/p>\r\n <\/div>\r\n <\/div>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:5px; padding:8px 13px; font-size:13.5px;\">\r\n <strong>\ud83d\udccc Art. 115(2):<\/strong> Provisions of Arts. 112, 113 and 114 apply to supplementary\/excess statements as they apply to the Annual Financial Statement \u2014 i.e. same procedure followed.\r\n <\/div>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-116\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 116<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Votes on Account, Votes of Credit and Exceptional Grants<\/div>\r\n <\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:0 0 10px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-top:3px solid var(--navy-dark); border-radius:5px; padding:10px 12px; font-size:13.5px;\">\r\n <strong style=\"color:var(--navy-dark);\">\ud83d\uddf3\ufe0f Vote on Account<\/strong>\r\n <p style=\"margin:6px 0 0; color:#444;\">Grant <strong>in advance in respect of estimated expenditure for a part of any financial year<\/strong> \u2014 pending completion of procedure in Art. 113 for voting of grants and passing of Appropriation Act under Art. 114<\/p>\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-top:3px solid var(--amber); border-radius:5px; padding:10px 12px; font-size:13.5px;\">\r\n <strong style=\"color:#7a5800;\">\ud83d\udcb3 Vote of Credit<\/strong>\r\n <p style=\"margin:6px 0 0; color:#444;\">Grant for meeting an <strong>unexpected demand upon the resources of India<\/strong> when on account of the <strong>magnitude or indefinite character<\/strong> of the service \u2014 the demand cannot be stated with details ordinarily given in AFS<\/p>\r\n <\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-top:3px solid var(--crimson); border-radius:5px; padding:10px 12px; font-size:13.5px;\">\r\n <strong style=\"color:var(--crimson);\">\ud83c\udf81 Exceptional Grant<\/strong>\r\n <p style=\"margin:6px 0 0; color:#444;\">Grant which <strong>forms no part of the current service of any financial year<\/strong><\/p>\r\n <\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 All three \u2014 Parliament authorises withdrawal from CFI by law | Provisions of Arts. 113 and 114 apply to these<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-117\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 117<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Provisions as to Financial Bills<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udc51<\/span><div class=\"ic-text\"><strong>Art. 117(1):<\/strong> A Bill or amendment making provision for any of the matters in <strong>Art. 110(1)(a)\u2013(f)<\/strong> shall not be introduced or moved except on the <strong>recommendation of the President<\/strong>; and a Bill making such provision shall <strong>not be introduced in the Council of States<\/strong>. Exception: No recommendation required for an amendment for <strong>reduction or abolition of any tax<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 117(2):<\/strong> A Bill or amendment shall not be deemed to make provision for matters aforesaid by reason only that it provides for imposition of fines or other pecuniary penalties; demand or payment of fees for licences or services; or imposition, abolition, remission, alteration or regulation of any tax by any <strong>local authority or body for local purposes<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\"><strong>Art. 117(3):<\/strong> A Bill which, if enacted and brought into operation, would <strong>involve expenditure from the CFI<\/strong> shall not be passed by either House of Parliament unless the <strong>President has recommended to that House the consideration of the Bill<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Three requirements: President's recommendation | Cannot be introduced in RS | No recommendation needed for reduction\/abolition of tax<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfd9\ufe0f<\/div>\r\n <span>Group 2 \u2014 Union Territories & Special Financial Provisions<\/span>\r\n <span class=\"nbh-num\">Arts. 207, 239, 239A, 239AA, 239AB, 239B<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-207\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 207<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Provisions as to Financial Bills \u2014 States (Mirror of Art. 117)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 207(1):<\/strong> A Bill or amendment making provision for matters in Art. 199(1)(a)\u2013(f) shall not be introduced or moved except on the <strong>recommendation of the Governor<\/strong> \u2014 and a Bill making such provision shall not be introduced in a <strong>Legislative Council<\/strong>. Exception: No recommendation required for reduction or abolition of any tax.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\"><strong>Art. 207(3):<\/strong> A Bill which would involve expenditure from the <strong>Consolidated Fund of a State<\/strong> shall not be passed by a House of the Legislature unless the <strong>Governor has recommended to that House the consideration of the Bill<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:5px; padding:8px 13px; margin:6px 0 0; font-size:13.5px;\">\r\n <strong>\ud83d\udccc Comparison:<\/strong> Art. 207 (States) = exact mirror of Art. 117 (Union), with <strong>Governor replacing President<\/strong> and <strong>Legislative Council replacing Rajya Sabha<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Administration of Union Territories<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\">Save as otherwise provided by Parliament by law, every UT shall be <strong>administered by the President<\/strong> acting through an <strong>administrator appointed by him<\/strong> with such designation as he may specify.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccc<\/span><div class=\"ic-text\">The President may appoint the <strong>Governor of a State as the administrator of an adjoining UT<\/strong> \u2014 such Governor shall exercise his functions as administrator <strong>independently of his Council of Ministers<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239A\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239A<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Creation of Local Legislatures or Council of Ministers for Certain UTs (Puducherry)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\">Parliament may by law create for the <strong>Union Territory of Puducherry<\/strong> \u2014 (a) a body to function as a Legislature, or (b) a Council of Ministers \u2014 or both \u2014 with such constitution, powers and functions as specified in that law.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccc<\/span><div class=\"ic-text\">Such law shall <strong>NOT be deemed to be an amendment of the Constitution<\/strong> for purposes of Art. 368 \u2014 even if it contains provisions which amend the Constitution.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239AA\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239AA<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Provisions with Respect to Delhi \u2014 NCT<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfd9\ufe0f<\/span><div class=\"ic-text\">From commencement of Constitution (69th Amendment) Act, 1991 \u2014 UT of Delhi called <strong>National Capital Territory of Delhi<\/strong> \u2014 administrator designated as the <strong>Lieutenant Governor<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\uddf3\ufe0f<\/span><div class=\"ic-text\">There shall be a <strong>Legislative Assembly for NCT<\/strong> \u2014 members chosen by <strong>direct election<\/strong>. Parliament regulates total seats, SC reservation, territorial constituencies etc.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">NCT Assembly may make laws for matters in <strong>State List or Concurrent List<\/strong> \u2014 except <strong>Entries 1, 2 and 18 of the State List<\/strong> (Public Order, Police, Land) and Entries 64, 65, 66 in so far as they relate to those entries.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\">In case of <strong>repugnancy between NCT Assembly law and Parliament law<\/strong> \u2014 Parliament law prevails, NCT law is void to that extent. Exception: if NCT law received <strong>Presidential assent, it shall prevail in the NCT<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\">Council of Ministers \u2014 <strong>not more than 10% of total members<\/strong> of the NCT Assembly \u2014 with Chief Minister at head. Difference of opinion between LG and Ministers \u2192 referred to <strong>President for decision<\/strong>. Chief Minister appointed by President; other Ministers by President on advice of CM.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccc<\/span><div class=\"ic-text\">Council of Ministers shall be <strong>collectively responsible to the Legislative Assembly<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 NCT Key: 10% CoM cap | Entries 1,2,18 excluded | LG \u2192 President on disagreement | Parliament law prevails over NCT law<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239AB\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239AB<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Provision in Case of Failure of Constitutional Machinery \u2014 NCT<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a1<\/span><div class=\"ic-text\">If the President, on receipt of a report from the LG or otherwise, is satisfied that (a) administration of NCT <strong>cannot be carried on in accordance with Art. 239AA<\/strong>, or (b) it is <strong>necessary or expedient for proper administration of NCT<\/strong> \u2014 the President may by order <strong>suspend the operation of any provision of Art. 239AA<\/strong> for such period and subject to such conditions as may be specified \u2014 and make such incidental and consequential provisions as may appear necessary.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239B\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239B<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Power of Administrator to Promulgate Ordinances during Recess of Legislature \u2014 Puducherry<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">When the <strong>Legislature of Puducherry is NOT in session<\/strong> \u2014 administrator may promulgate Ordinances if circumstances require immediate action \u2014 but <strong>only after obtaining instructions from the President<\/strong>. (No Ordinance during period when Legislature is dissolved or functioning suspended.)<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">An Ordinance so promulgated shall be deemed to be an Act of the Legislature \u2014 but shall be <strong>laid before the Legislature<\/strong> and shall cease to operate at the expiration of <strong>six weeks from reassembly of the Legislature<\/strong> \u2014 or earlier if a resolution disapproving it is passed.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd19<\/span><div class=\"ic-text\">May be <strong>withdrawn at any time by the administrator after obtaining instructions from the President<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>Group 3 \u2014 Funds and Accounts<\/span>\r\n <span class=\"nbh-num\">Arts. 265, 266, 267<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-265\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#1a6040; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 265<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Taxes Not to be Imposed Save by Authority of Law<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\"><strong>No tax shall be levied or collected except by authority of law.<\/strong><\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Foundation of the entire taxation system \u2014 basis of the Finance Bill | One of the shortest but most significant articles<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-266\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#1a6040; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 266<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Consolidated Funds and Public Accounts of India and of the States<\/div>\r\n <\/div>\r\n <div class=\"two-mini\" style=\"margin:0 0 10px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:14px; color:var(--navy-dark);\">Art. 266(1) \u2014 Consolidated Fund of India<\/strong>\r\n <ul class=\"ic-sub\" style=\"margin-top:7px;\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">All <strong>revenues received<\/strong> by GoI<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">All <strong>loans raised<\/strong> by GoI by issue of treasury bills, loans or Ways and Means advances<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">All <strong>moneys received in repayment of loans<\/strong><\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13px; margin:6px 0 0; color:#555;\">Corresponding fund for States = \"Consolidated Fund of the State\"<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--crimson);\">\r\n <strong style=\"font-size:14px; color:var(--crimson);\">Art. 266(2) \u2014 Public Account<\/strong>\r\n <p style=\"font-size:13.5px; margin:6px 0 0;\">All <strong>other public moneys received by or on behalf of GoI<\/strong> shall be credited to the <strong>Public Account of India<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd12<\/span><div class=\"ic-text\"><strong>Art. 266(3):<\/strong> No moneys out of the Consolidated Fund of India or of a State shall be appropriated except <strong>in accordance with law and for the purposes and in the manner provided in this Constitution<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 266(1) = CFI [revenues + loans + repayments] | 266(2) = Public Account [all other moneys] | 266(3) = CFI = Appropriation only by law<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-267\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#1a6040; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 267<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Contingency Fund<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udee1\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 267(1):<\/strong> Parliament may by law establish a <strong>Contingency Fund of India in the nature of an imprest<\/strong> \u2014 placed at the <strong>disposal of the President<\/strong> \u2014 to enable advances to be made by him for the purposes of meeting <strong>unforeseen expenditure pending authorisation by Parliament under Art. 115 or Art. 116<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 267(2):<\/strong> Legislature of a State may similarly establish a <strong>Contingency Fund of the State<\/strong> in the nature of an imprest \u2014 placed at the <strong>disposal of the Governor<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Imprest | At disposal of President | Unforeseen expenditure | Pending regularization under Art. 115\/116<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcb8<\/div>\r\n <span>Group 4 \u2014 Distribution of Revenues Between Union and States<\/span>\r\n <span class=\"nbh-num\">Arts. 268, 269, 270, 271, 273, 275, 279, 280, 281, 282, 283, 284<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udcca Key Comparison \u2014 Arts. 268 to 271 (How taxes are levied, collected and distributed)<\/div>\r\n <div style=\"overflow-x:auto; margin:8px 0 14px;\">\r\n <table style=\"width:100%; border-collapse:collapse; font-size:13.5px;\">\r\n <thead>\r\n <tr style=\"background:var(--navy-dark); color:#fff;\">\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Article<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Levied by<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Collected by<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Goes to<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Example<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">268<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">States (or GoI for UTs)<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--crimson); font-weight:600;\">States \u2014 NOT part of CFI<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Stamp duties; medicinal & toilet excise duties<\/td><\/tr>\r\n <tr style=\"background:#fff;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">269<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--crimson); font-weight:600;\">Assigned to States \u2014 NOT part of CFI<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">CST (inter-State trade taxes)<\/td><\/tr>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">270<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--navy-mid); font-weight:600;\">SHARED \u2014 Union + States as per FC<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Income Tax, Corporation Tax, GST (Union's portion)<\/td><\/tr>\r\n <tr style=\"background:#fff9e0;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">271<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--navy-dark); font-weight:600;\">100% to CFI \u2014 NOT shareable<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Surcharges on Income Tax, NCCD<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-268\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 268<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Duties Levied by Union but Collected and Appropriated by States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udff7\ufe0f<\/span><div class=\"ic-text\"><strong>Stamp duties and duties of excise on medicinal and toilet preparations<\/strong> mentioned in the Union List \u2014 shall be <strong>levied by GoI<\/strong> but <strong>collected<\/strong> by GoI (within UTs) or by <strong>States<\/strong> (elsewhere). Proceeds in any financial year shall <strong>not form part of CFI<\/strong> \u2014 but shall be <strong>assigned to that State<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-269\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 269<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Taxes Levied and Collected by Union but Assigned to States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udce6<\/span><div class=\"ic-text\"><strong>Taxes on sale\/purchase of goods and taxes on consignment of goods<\/strong> in the course of inter-State trade or commerce \u2014 levied and collected by GoI \u2014 but <strong>assigned to the States<\/strong> in which that tax is leviable. Net proceeds (except from UTs) shall <strong>NOT form part of CFI<\/strong>. Parliament formulates principles for determining when a sale or consignment takes place in the course of inter-State trade.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-270\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 270<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Taxes Levied and Distributed Between Union and States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb0<\/span><div class=\"ic-text\">All taxes & duties in the <strong>Union List<\/strong> \u2014 except those in Arts. 268, 269 (and any surcharge under Art. 271, and cess levied for specific purposes) \u2014 shall be <strong>levied and collected by GoI and distributed between Union and States<\/strong> in the manner provided.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcca<\/span><div class=\"ic-text\">Such <strong>percentage as may be prescribed<\/strong> of the net proceeds shall be assigned to States \u2014 it shall NOT form part of CFI. <strong>\"Prescribed\" means:<\/strong> Until Finance Commission = by President by order; After Finance Commission = by President <strong>after considering Finance Commission recommendations<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 270 = Main devolution article | Finance Commission prescribes the percentage | Basis of States' share in Union taxes<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-271\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 271<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Surcharge on Certain Duties and Taxes for Purposes of the Union<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcc8<\/span><div class=\"ic-text\">Notwithstanding anything in Arts. 269 and 270 \u2014 Parliament may at any time increase any duties or taxes in those articles by a <strong>surcharge for purposes of the Union<\/strong>. The <strong>whole proceeds of any such surcharge shall form part of the CFI<\/strong> and are <strong>NOT shareable with States<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Surcharges \u2192 100% Union, 0% States | That is why the Centre often prefers surcharges over base tax rates when fiscal space is needed<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-273\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 273<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Grants in lieu of Export Duty on Jute and Jute Products<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udf3f<\/span><div class=\"ic-text\">There shall be <strong>charged on CFI<\/strong> in each year as grants-in-aid of the revenues of the States of <strong>Assam, Bihar, Orissa and West Bengal<\/strong> \u2014 in lieu of assignment of any share of the net proceeds of export duty on jute and jute products \u2014 such sums as may be prescribed. These sums continue so long as any export duty on jute or jute products continues to be levied by GoI or until expiration of 10 years from the commencement of the Constitution.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-275\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 275<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Grants from the Union to Certain States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83e\udd1d<\/span><div class=\"ic-text\">Such sums as Parliament may by law provide shall be <strong>charged on the CFI<\/strong> in each year as <strong>grants-in-aid of the revenues of such States as Parliament may determine to be in need of assistance<\/strong> \u2014 and different sums may be fixed for different States.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfd5\ufe0f<\/span><div class=\"ic-text\"><strong>Special provision (1st Proviso):<\/strong> Grants-in-aid of revenues of a State as capital and recurring sums necessary to enable that State to meet costs of schemes of development undertaken for the purpose of <strong>promoting welfare of Scheduled Tribes<\/strong> in that State or raising the level of administration of <strong>Scheduled Areas<\/strong> to that of the rest of the State \u2014 shall be paid out of CFI.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 275 = Charged on CFI | Finance Commission recommendations govern grants-in-aid | Special provision for Scheduled Tribes & Scheduled Areas<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-279\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 279<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Calculation of \"Net Proceeds\" \u2014 C&AG Certificate is Final<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83e\uddee<\/span><div class=\"ic-text\"><strong>\"Net Proceeds\"<\/strong> means the proceeds of any tax or duty <strong>reduced by the cost of collection<\/strong>. The net proceeds of any tax or duty \u2014 or any part thereof \u2014 in or attributable to any area shall be <strong>ascertained and certified by the Comptroller and Auditor-General of India \u2014 whose certificate shall be final<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Net Proceeds = Gross Proceeds \u2212 Cost of Collection | C&AG Certificate = FINAL | No further appeal<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-280\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 280<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Finance Commission \u2014 Constitution and Functions<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcc5<\/span><div class=\"ic-text\">President shall \u2014 within <strong>2 years from commencement of the Constitution<\/strong> and thereafter at the expiration of <strong>every fifth year or at such earlier time as the President considers necessary<\/strong> \u2014 by order <strong>constitute a Finance Commission<\/strong> consisting of a <strong>Chairman and four other members<\/strong> to be appointed by the President.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">Parliament may by law determine the <strong>qualifications requisite for appointment as members<\/strong> and the manner in which they shall be selected.<\/div><\/li>\r\n <\/ul>\r\n <div class=\"blue-head\" style=\"margin:10px 0 8px; font-size:13px;\">\ud83d\udccc Finance Commission's 4+1 Recommendations (Art. 280(3))<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:0 0 8px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Distribution of <strong>net proceeds of taxes<\/strong> between Union and States and allocation between States of their respective shares<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Principles governing <strong>grants-in-aid of revenues of States<\/strong> out of CFI<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(bb)<\/strong> Measures to augment <strong>Consolidated Fund of a State to supplement resources of Panchayats<\/strong> \u2014 based on State Finance Commission recommendations<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> Measures to augment <strong>Consolidated Fund of a State to supplement resources of Municipalities<\/strong> \u2014 based on State Finance Commission recommendations<\/div>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-left:3px solid var(--navy-light); border-radius:4px; padding:8px 11px; font-size:13.5px; grid-column:span 2;\"><strong>(d)<\/strong> Any <strong>other matter referred to the Commission by the President<\/strong> in the interests of sound finance<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-281\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 281<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Recommendations of the Finance Commission \u2014 Laid Before Parliament<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">The <strong>President shall cause every recommendation<\/strong> made by the Finance Commission \u2014 together with an <strong>explanatory memorandum as to the action taken thereon<\/strong> \u2014 to be <strong>laid before each House of Parliament<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-282\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 282<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Expenditure Defrayable by Union or State out of its Revenues<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\">The Union or a State may make any <strong>grants for any public purpose<\/strong> \u2014 notwithstanding that the purpose is <strong>not one with respect to which Parliament or the Legislature of the State, as the case may be, may make laws<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Grants for public purpose permissible even without legislative competence on that subject<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-283\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 283<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Custody of Consolidated Funds, Contingency Funds and Public Account Moneys<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd10<\/span><div class=\"ic-text\"><strong>Art. 283(1) \u2014 Union:<\/strong> Custody of CFI and Contingency Fund of India; payment into and withdrawal from such Funds; custody of public moneys received on behalf of GoI; payment into and withdrawal from Public Account of India \u2014 and all connected matters \u2014 shall be <strong>regulated by law made by Parliament<\/strong>; until then by <strong>rules made by the President<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 283(2) \u2014 States:<\/strong> Corresponding provisions for States \u2014 regulated by <strong>law made by the Legislature of the State<\/strong>; until then by <strong>rules made by the Governor<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-284\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 284<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Custody of Suitors' Deposits and Other Moneys Received by Public Servants and Courts<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\">All moneys received by or deposited with \u2014 (a) any officer employed in connection with the affairs of Union or a State in his capacity as such (other than revenues or public moneys raised or received by GoI\/State); or (b) any <strong>court within the territory of India to the credit of any cause, matter, account or persons<\/strong> \u2014 shall be <strong>paid into the Public Account of India or the Public Account of the State<\/strong>, as the case may be.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udcb3<\/div>\r\n <span>Group 5 \u2014 Borrowing Powers<\/span>\r\n <span class=\"nbh-num\">Arts. 292, 293<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-292\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#5a1a6a; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 292<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Borrowing by the Government of India<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfe6<\/span><div class=\"ic-text\">The executive power of the Union extends to <strong>borrowing upon the security of the Consolidated Fund of India<\/strong> within such limits, if any, as may from time to time be <strong>fixed by Parliament by law<\/strong> \u2014 and to the giving of guarantees within such limits.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 292 = Union borrowing on security of CFI | Limits fixed by Parliament by law (FRBM Act prescribes limits)<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-293\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#5a1a6a; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 293<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Borrowing by States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 293(1):<\/strong> Executive power of a State extends to <strong>borrowing within the territory of India upon the security of the Consolidated Fund of the State<\/strong> \u2014 within such limits as may be fixed by the <strong>Legislature of such State by law<\/strong> \u2014 and to the giving of guarantees within such limits.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb3<\/span><div class=\"ic-text\"><strong>Art. 293(2):<\/strong> GoI may make <strong>loans to any State<\/strong> or give guarantees in respect of loans raised by any State. Sums required for such loans shall be <strong>charged on the CFI<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a0\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 293(3):<\/strong> A State may <strong>NOT without the consent of GoI raise any loan<\/strong> if there is still outstanding any part of a loan made to it by GoI or in respect of which a guarantee has been given by GoI.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\"><strong>Art. 293(4):<\/strong> A consent under Art. 293(3) may be granted subject to such conditions as GoI may think fit to impose.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 State with outstanding GoI loans CANNOT raise new loans without GoI consent | GoI loans to States \u2192 charged on CFI<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udea8<\/div>\r\n <span>Group 6 \u2014 Emergency Provisions with Financial Implications<\/span>\r\n <span class=\"nbh-num\">Arts. 356, 357, 360<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-356\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--crimson); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 356<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Provisions in Case of Failure of Constitutional Machinery in States (President's Rule)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a1<\/span><div class=\"ic-text\">If the President \u2014 on receipt of a report from the Governor of a State or otherwise \u2014 is satisfied that the <strong>Government of the State cannot be carried on in accordance with the provisions of this Constitution<\/strong> \u2014 the President may by <strong>Proclamation<\/strong>: (a) assume all or any functions of the Government of the State; (b) declare that powers of the Legislature of the State shall be exercisable by or under authority of Parliament; (c) make incidental provisions. <strong>Exception: President CANNOT assume powers of a High Court.<\/strong><\/div><\/li>\r\n <\/ul>\r\n <div class=\"blue-head\" style=\"margin:10px 0 8px; font-size:13px;\">\u23f3 Duration of Proclamation under Art. 356<\/div>\r\n <div class=\"flowchart\" style=\"margin:0 0 10px;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udccb Proclamation laid before <strong>both Houses<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0);\">\u23f0 Ceases after <strong>2 months<\/strong> unless approved by both Houses<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0);\">\ud83d\udcc5 If approved \u2192 continues for <strong>6 months<\/strong>; further extensions of 6 months each<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0);\">\ud83d\udd34 Maximum: <strong>3 years<\/strong> (Punjab 1987 exception: 5 years)<\/div>\r\n <\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a0\ufe0f<\/span><div class=\"ic-text\">Extension <strong>beyond 1 year<\/strong> from date of issue requires: (a) a <strong>Proclamation of Emergency<\/strong> in operation in the whole of India or in that State, AND (b) <strong>Election Commission certifies<\/strong> that continuance is necessary on account of difficulties in holding general elections to the State Assembly.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 2 months unapproved \u2192 lapses | Approved \u2192 6 months each extension | Max 3 years | Beyond 1 year = Emergency + EC certification needed<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-357\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--crimson); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 357<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Exercise of Legislative Powers under Proclamation issued under Article 356<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">When Parliament has declared that powers of the Legislature of the State shall be exercisable by or under authority of Parliament \u2014 it shall be competent: (a) for Parliament to <strong>confer on the President the power of the Legislature<\/strong> of the State to make laws; (b) for Parliament or President to make laws conferring powers and imposing duties upon the Union or its officers\/authorities; (c) for the President to <strong>authorise expenditure from the Consolidated Fund of the State<\/strong> pending sanction by Parliament when LS is not in session.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd04<\/span><div class=\"ic-text\">Any law made in exercise of the power of the Legislature of the State by Parliament or the President \u2014 which they would not otherwise have been competent to make \u2014 shall, after the Proclamation has ceased to operate, <strong>continue in force until altered or repealed or amended by a competent Legislature or other authority<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-360\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--crimson); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 360<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Provisions as to Financial Emergency<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\"><strong>Art. 360(1):<\/strong> If the President is satisfied that a situation has arisen whereby the <strong>financial stability or credit of India or of any part of the territory thereof is threatened<\/strong> \u2014 he may by a Proclamation make a declaration to that effect. The Proclamation shall be <strong>laid before both Houses of Parliament<\/strong> and shall cease to operate at the expiration of <strong>2 months<\/strong> unless approved by resolutions of both Houses.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 360(3):<\/strong> During the period the Proclamation is in operation \u2014 the executive authority of the Union shall extend to giving <strong>directions to any State to observe such canons of financial propriety<\/strong> as may be specified, and such other directions as the President deems necessary.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a0\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 360(4) \u2014 Directions may include:<\/strong>\r\n <ul class=\"ic-sub\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">A provision requiring <strong>reduction of salaries and allowances of all or any class of persons serving in connection with the affairs of a State<\/strong><\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Requiring all <strong>Money Bills or other Bills to which Art. 207 applies to be reserved for the consideration of the President<\/strong> after they are passed by the Legislature of the State<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">President may also issue directions for <strong>reduction of salaries and allowances of persons serving in connection with the affairs of the Union<\/strong> \u2014 including <strong>Judges of the Supreme Court and the High Courts<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 13px; margin:8px 0 0; font-size:13.5px;\">\r\n <strong>\ud83d\udccc Key Facts:<\/strong> Financial Emergency under Art. 360 has <strong>NEVER been proclaimed in India<\/strong>. It is unique in that even <strong>SC and HC Judges' salaries can be reduced during Financial Emergency<\/strong>. The Proclamation lapses in 2 months if not approved by Parliament.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n\r\n <\/div>\r\n <\/main>\r\n<\/div>\r\n\r\n\r\n<script>\r\n var SECTIONS = {\r\n ch1: 'Chapter 1 \u2014 Introduction to the Budget',\r\n ch2: 'Chapter 2 \u2014 Role and Responsibilities',\r\n ch3: 'Chapter 3 \u2014 Budget Process',\r\n ch4: 'Chapter 4 \u2014 Budget Finalization',\r\n ch5: 'Chapter 5 \u2014 Budget Execution',\r\n ch6: 'Chapter 6 \u2014 Budget Review',\r\n ch7: 'Chapter 7 \u2014 Structure of Government Accounts',\r\n glossary: 'Glossary of Budget Terms',\r\n constitution:'Constitutional Provisions Related to Budget'\r\n };\r\n\r\n function showSection(id) {\r\n document.querySelectorAll('.section').forEach(function(s) { s.classList.remove('active'); });\r\n document.querySelectorAll('.nav-link').forEach(function(l) { l.classList.remove('active'); });\r\n var sec = document.getElementById(id);\r\n if (sec) sec.classList.add('active');\r\n var link = document.querySelector('[data-section=\"' + id + '\"]');\r\n if (link) link.classList.add('active');\r\n document.getElementById('crumb-cur').textContent = SECTIONS[id] || id;\r\n window.scrollTo(0, 0);\r\n return false;\r\n }\r\n\r\n \/* Standard accordion *\/\r\n function doAcc(header) {\r\n var body = header.nextElementSibling;\r\n var isOpen = header.classList.contains('open');\r\n document.querySelectorAll('.acc-head').forEach(function(h) {\r\n h.classList.remove('open');\r\n if (h.nextElementSibling) h.nextElementSibling.classList.remove('open');\r\n });\r\n if (!isOpen) { header.classList.add('open'); body.classList.add('open'); }\r\n }\r\n\r\n \/* Para accordion *\/\r\n function togglePara(header) {\r\n header.classList.toggle('open');\r\n header.nextElementSibling.classList.toggle('open');\r\n }\r\n\r\n \/* Glossary search filter *\/\r\n function filterGloss() {\r\n var q = document.getElementById('glossSearchInput').value.toLowerCase().trim();\r\n var cards = document.querySelectorAll('#glossaryList .gl-card');\r\n var count = 0;\r\n cards.forEach(function(card) {\r\n var text = (card.getAttribute('data-term') || '') + ' ' + card.textContent;\r\n if (!q || text.toLowerCase().indexOf(q) > -1) {\r\n card.classList.remove('gl-hidden');\r\n count++;\r\n } else {\r\n card.classList.add('gl-hidden');\r\n }\r\n });\r\n var stats = document.getElementById('glossStats');\r\n stats.textContent = q ? 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min-width:0; background:var(--bg-white); }\r\n\r\n .content-header {\r\n background:var(--bg-white); padding:16px 28px;\r\n border-bottom:2px solid var(--border-light);\r\n position:sticky; top:0; z-index:50;\r\n }\r\n .breadcrumb { font-size:14px; color:#888; margin-bottom:5px; }\r\n .breadcrumb a { color:var(--navy-dark); text-decoration:none; font-weight:600; }\r\n .breadcrumb a:hover { color:var(--crimson); text-decoration:underline; }\r\n .breadcrumb .sep { color:#aaa; margin:0 5px; }\r\n .breadcrumb .cur { color:var(--crimson); font-weight:700; }\r\n .content-header h2 { font-family:var(--font-serif); font-size:21px; color:var(--navy-dark); font-weight:700; }\r\n\r\n .content-body { padding:28px 30px; max-width:980px; }\r\n\r\n \/* Section show\/hide *\/\r\n .section { display:none; animation:fadeIn .35s ease; }\r\n .section.active { display:block; }\r\n @keyframes fadeIn { from{opacity:0;transform:translateY(8px)} to{opacity:1;transform:none} }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 TYPOGRAPHY \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .chapter-title {\r\n text-align:center; color:var(--crimson);\r\n font-family:var(--font-serif);\r\n font-size:23px; font-weight:700;\r\n margin-bottom:22px; padding-bottom:13px;\r\n border-bottom:2px solid var(--crimson);\r\n }\r\n .sec-header { display:flex; align-items:center; gap:10px; margin:28px 0 9px; }\r\n .sec-icon {\r\n background:linear-gradient(135deg,var(--navy-dark),var(--navy-mid));\r\n color:#fff; width:29px; height:29px; border-radius:5px;\r\n display:flex; align-items:center; justify-content:center;\r\n font-size:14px; flex-shrink:0;\r\n }\r\n .sec-header h2 { color:var(--navy-dark); font-family:var(--font-serif); font-size:16px; font-weight:700; }\r\n .sub-header { display:flex; align-items:center; gap:9px; margin:20px 0 7px; }\r\n .sub-header h3 { color:var(--navy-mid); font-family:var(--font-serif); font-size:14.5px; font-weight:700; }\r\n .sec-rule { border:none; border-top:2px solid var(--navy-dark); margin-bottom:16px; }\r\n .sub-rule { border:none; border-top:1px solid var(--border); margin-bottom:14px; }\r\n\r\n .blue-head { font-family:var(--font-serif); font-weight:700; font-size:16px; color:var(--navy-dark); margin:16px 0 9px; }\r\n\r\n \/* Chapter badge blocks *\/\r\n .chapter-badge { display:inline-block; background:var(--navy-dark); color:#fff; font-size:10px; font-weight:700; letter-spacing:.12em; padding:3px 11px; border-radius:3px; margin-bottom:7px; text-transform:uppercase; }\r\n .section-badge { display:inline-block; background:var(--navy-mid); color:#fff; font-size:10px; font-weight:700; letter-spacing:.1em; padding:2px 9px; border-radius:3px; margin-right:8px; text-transform:uppercase; flex-shrink:0; }\r\n .chapter-heading-block { margin:28px 0 5px; }\r\n .chapter-heading-block h2 { font-family:var(--font-serif); font-size:20px; font-weight:700; color:var(--navy-dark); }\r\n .section-heading-block { display:flex; align-items:center; margin:22px 0 7px; }\r\n .section-heading-block h3 { font-family:var(--font-serif); font-size:15px; font-weight:700; color:var(--navy-dark); }\r\n .section-divider { border:none; border-top:1px solid var(--border); margin:20px 0; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 BOXES \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .box-green { background:linear-gradient(135deg,#f0f9f4,#e4f5ec); border-left:4px solid var(--green-dark); padding:13px 17px; margin:16px 0; border-radius:0 6px 6px 0; }\r\n .box-yellow { background:linear-gradient(135deg,#fffef5,#fff9e6); border-left:4px solid var(--amber); padding:13px 17px; margin:16px 0; border-radius:0 6px 6px 0; }\r\n .box-yellow p { font-style:italic; }\r\n .box-red { background:linear-gradient(135deg,#fff5f5,#ffebeb); border-left:4px solid var(--crimson); padding:13px 17px; margin:16px 0; border-radius:0 6px 6px 0; }\r\n .box-blue { background:linear-gradient(135deg,#f0faf5,#e4f5ec); border:2px solid var(--navy-mid); border-radius:8px; padding:17px; margin:16px 0; }\r\n .box-blue h3 { font-family:var(--font-serif); font-size:14.5px; font-weight:700; color:var(--navy-dark); margin-bottom:9px; }\r\n .box-important { background:var(--bg-light); border:1px solid var(--border); border-top:3px solid var(--navy-dark); border-radius:6px; padding:13px 17px; margin:14px 0; }\r\n .box-definition { background:#f0faf5; border:1px solid var(--border); border-left:4px solid var(--navy-mid); border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-warning { background:#fff9f0; border:1px solid #f0c080; border-left:4px solid var(--amber); border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-procedure { background:#f4faf7; border:1px solid var(--border); border-left:4px solid var(--navy-light); border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-keypoints { background:#fffef0; border:1px solid #e0d080; border-left:4px solid #b89a00; border-radius:0 6px 6px 0; padding:13px 17px; margin:14px 0; }\r\n .box-label { font-size:12.5px; font-weight:700; text-transform:uppercase; letter-spacing:.1em; color:var(--navy-dark); margin-bottom:7px; }\r\n .statute-ref { margin:0 0 18px; }\r\n .statute-label { font-size:12.5px; font-weight:700; text-transform:uppercase; letter-spacing:.1em; color:var(--navy-dark); margin-bottom:5px; }\r\n .statute-box { background:var(--bg-light); border:1px solid var(--border); border-left:4px solid var(--navy-dark); border-radius:0 6px 6px 0; padding:15px 17px; font-size:14px; color:#333; line-height:1.8; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 LISTS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .list-sec { margin-left:16px; margin-bottom:13px; }\r\n .list-item { margin-bottom:9px; font-size:var(--base-font); display:flex; gap:9px; text-align:justify; }\r\n .list-num { font-weight:700; color:var(--navy-dark); min-width:26px; }\r\n\r\n .icon-list { list-style:none; display:flex; flex-direction:column; gap:7px; margin:7px 0; }\r\n .icon-list li { display:flex; gap:9px; align-items:flex-start; font-size:14px; line-height:1.75; }\r\n .icon-list .ico { flex-shrink:0; margin-top:2px; }\r\n\r\n .bullet-list { margin-left:13px; margin-top:9px; list-style:disc; padding-left:16px; }\r\n .bullet-list li { margin-bottom:8px; text-align:justify; font-size:var(--base-font); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 TABLES \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n table { width:100%; border-collapse:collapse; margin:16px 0; font-size:var(--base-font); border:1px solid #ccc; }\r\n th, td { border:1px solid #ccc; padding:9px 12px; text-align:left; vertical-align:top; font-size:var(--base-font); }\r\n th { background:linear-gradient(135deg,var(--navy-dark),var(--navy-mid)); color:#fff; font-weight:700; text-align:center; font-size:12.5px; letter-spacing:.5px; text-transform:uppercase; }\r\n tbody tr:nth-child(even) { background:#f4faf7; }\r\n tbody tr:hover { background:#e4f5ec; }\r\n td strong { color:var(--navy-dark); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 ACCORDION \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .acc-item { border:1px solid var(--border); border-radius:6px; margin-bottom:6px; overflow:hidden; }\r\n .acc-head { display:flex; justify-content:space-between; align-items:center; padding:10px 14px; background:var(--bg-light); cursor:pointer; font-size:13px; font-weight:700; color:var(--navy-dark); user-select:none; transition:background .15s; }\r\n .acc-head:hover { background:#d4efe3; }\r\n .para-num { background:var(--navy-dark); color:#fff; font-size:10px; font-weight:700; padding:2px 9px; border-radius:3px; letter-spacing:.06em; margin-right:8px; flex-shrink:0; }\r\n .chev { font-size:12.5px; transition:transform .25s; flex-shrink:0; }\r\n .acc-head.open .chev { transform:rotate(180deg); }\r\n .acc-body { display:none; padding:12px 16px; background:#fff; border-top:1px solid var(--border); font-size:14px; color:#333; line-height:1.8; }\r\n .acc-body.open { display:block; }\r\n\r\n \/* Para accordion *\/\r\n .para-accordion { margin:10px 0 16px; }\r\n .para-item { border:1px solid var(--border); border-radius:6px; margin-bottom:5px; overflow:hidden; }\r\n .para-item-header { display:flex; justify-content:space-between; align-items:center; padding:10px 14px; background:var(--bg-light); cursor:pointer; font-size:13px; font-weight:700; color:var(--navy-dark); user-select:none; transition:background .15s; }\r\n .para-item-header:hover { background:#d4efe3; }\r\n .para-item-header.open .chevron { transform:rotate(180deg); }\r\n .chevron { font-size:12.5px; transition:transform .25s; flex-shrink:0; }\r\n .para-item-body { display:none; padding:12px 16px; background:#fff; border-top:1px solid var(--border); font-size:14px; color:#333; line-height:1.8; }\r\n .para-item-body.open { display:block; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 FLOWCHART \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .flowchart { text-align:center; margin:20px 0; padding:20px; background:#f4faf7; border-radius:10px; border:1px solid var(--border-light); }\r\n .flowchart-title { font-family:var(--font-serif); font-weight:700; font-size:14.5px; margin-bottom:16px; color:var(--navy-dark); }\r\n .flowchart-row { display:flex; justify-content:center; align-items:center; gap:8px; margin-bottom:9px; flex-wrap:wrap; }\r\n .flowchart-row.fc-col { flex-direction:column; align-items:stretch; gap:0; }\r\n .flowchart-row.fc-col .fc-box { width:100%; max-width:560px; margin:0 auto; text-align:left; }\r\n .flowchart-row.fc-col .fc-arrow { transform:rotate(90deg); display:block; margin:4px auto; }\r\n .fc-box { background:linear-gradient(135deg,#d4efe3,#bde4d0); border:2px solid var(--navy-mid); border-radius:8px; padding:10px 13px; min-width:110px; font-size:var(--base-font); font-weight:600; text-align:center; }\r\n .fc-arrow { font-size:16px; font-weight:700; color:var(--navy-mid); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 TWO COLUMN \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .two-col { display:grid; grid-template-columns:1fr 1fr; gap:16px; margin:16px 0; }\r\n .col-box { background:#f4faf7; padding:13px; border-radius:6px; border:1px solid var(--border); }\r\n .col-box p { font-size:var(--base-font); }\r\n .col-title { font-family:var(--font-serif); font-weight:700; color:var(--navy-dark); font-size:14.5px; margin-bottom:8px; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 PILLS \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .pill { display:inline-block; background:#d4efe3; color:#0f3a22; font-size:12.5px; font-weight:700; padding:2px 10px; border-radius:20px; margin:2px 3px 2px 0; border:1px solid var(--border); }\r\n .pill-gold { display:inline-block; background:#fff3d0; color:#5c3a00; font-size:12.5px; font-weight:700; padding:2px 10px; border-radius:20px; margin:2px 3px 2px 0; border:1px solid #e0c060; }\r\n .pill-red { display:inline-block; background:#ffe8e8; color:#6a0000; font-size:12.5px; font-weight:700; padding:2px 10px; border-radius:20px; margin:2px 3px 2px 0; border:1px solid #f0b0b0; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 GLOSSARY \u2014 PLAIN LIST \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .glossary-search-wrap { margin-bottom:6px; position:relative; }\r\n .glossary-search {\r\n width:100%; padding:10px 16px 10px 40px;\r\n font-family:var(--font-serif); font-size:13.5px; color:var(--text-dark);\r\n border:2px solid var(--border); border-radius:6px; background:#fff;\r\n outline:none; transition:border-color .2s;\r\n }\r\n .glossary-search:focus { border-color:var(--navy-mid); }\r\n .search-icon { position:absolute; left:13px; top:50%; transform:translateY(-50%); font-size:15px; color:#999; pointer-events:none; }\r\n .glossary-stats { font-size:13px; color:#999; margin-bottom:14px; font-style:italic; }\r\n \/* Each glossary row \u2014 always visible, no toggle *\/\r\n .gt-row {\r\n display:flex; border-bottom:1px solid var(--border-light); padding:12px 4px 12px 0;\r\n }\r\n .gt-row:nth-child(odd) { background:#fafcfb; }\r\n .gt-row:first-child { border-top:2px solid var(--navy-dark); }\r\n .gt-num {\r\n min-width:38px; font-size:12.5px; font-weight:700; color:#fff;\r\n background:var(--navy-dark); display:flex; align-items:flex-start;\r\n justify-content:center; padding:3px 0 0; flex-shrink:0;\r\n margin-right:14px; font-family:var(--font-serif);\r\n }\r\n .gt-content { flex:1; min-width:0; }\r\n .gt-term { font-size:13.5px; font-weight:700; color:var(--navy-dark); margin-bottom:2px; }\r\n .gt-also { font-size:13px; font-weight:400; color:var(--navy-mid); font-style:italic; }\r\n .gt-def { font-size:13px; color:#333; line-height:1.8; text-align:justify; }\r\n .gt-def ul { margin:5px 0 5px 16px; }\r\n .gt-def ul li { margin-bottom:4px; }\r\n .gt-hidden { display:none !important; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 CONSTITUTIONAL ARTICLES \u2014 PLAIN TEXT \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n \/* Jump chips \u2014 the only interactive element *\/\r\n .article-grid { display:grid; grid-template-columns:repeat(4,1fr); gap:6px; margin:12px 0 22px; }\r\n .article-chip {\r\n background:var(--bg-light); border:1px solid var(--border);\r\n border-radius:5px; padding:7px 6px; text-align:center;\r\n font-family:var(--font-serif); cursor:pointer; transition:all .18s;\r\n text-decoration:none; display:block;\r\n }\r\n .article-chip:hover { background:var(--navy-dark); color:#fff; border-color:var(--navy-dark); }\r\n .article-chip .art-num { font-size:13px; font-weight:700; color:var(--navy-dark); display:block; margin-bottom:1px; }\r\n .article-chip:hover .art-num { color:#fff; }\r\n .article-chip .art-label { font-size:9px; color:#666; line-height:1.3; display:block; }\r\n .article-chip:hover .art-label { color:#ddd; }\r\n \/* Plain always-visible article block *\/\r\n .art-block { margin-bottom:20px; scroll-margin-top:20px; }\r\n .art-block-head {\r\n display:flex; align-items:baseline; gap:12px;\r\n background:linear-gradient(90deg, var(--navy-dark), var(--navy-mid));\r\n padding:8px 14px;\r\n }\r\n .art-block-num { color:var(--gold); font-size:13px; font-weight:700; letter-spacing:.4px; white-space:nowrap; flex-shrink:0; }\r\n .art-block-title { color:#fff; font-size:13.5px; font-weight:700; font-family:var(--font-serif); }\r\n .art-block-body {\r\n border:1px solid var(--border); border-top:none;\r\n padding:13px 16px; font-size:13.5px; color:#333; line-height:1.85;\r\n background:#fff;\r\n }\r\n .art-block-body p { margin-bottom:8px; }\r\n .art-block-body p:last-child { margin-bottom:0; }\r\n .art-block-body ul { margin:7px 0 7px 18px; }\r\n .art-block-body ul li { margin-bottom:5px; line-height:1.75; }\r\n .exam-tip {\r\n margin-top:10px; background:#fff9e6; border-left:3px solid var(--amber);\r\n padding:8px 12px; border-radius:0 4px 4px 0;\r\n font-size:13.5px; font-style:italic; color:#5c3a00; line-height:1.7;\r\n }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 FLOW CHART (Legislative) \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .flow-chart { margin:12px 0 20px; }\r\n .flow-step { display:flex; gap:13px; margin-bottom:3px; }\r\n .flow-step-left { display:flex; flex-direction:column; align-items:center; flex-shrink:0; }\r\n .flow-num { width:32px; height:32px; border-radius:50%; background:var(--navy-dark); color:#fff; display:flex; align-items:center; justify-content:center; font-weight:700; font-size:13.5px; flex-shrink:0; }\r\n .flow-line { width:2px; flex:1; background:linear-gradient(180deg,var(--navy-dark),#8ab4d8); min-height:22px; }\r\n .flow-content { padding:5px 0 18px; flex:1; }\r\n .flow-content h5 { font-family:var(--font-serif); font-size:13.5px; font-weight:700; color:var(--navy-dark); margin-bottom:4px; }\r\n .flow-content p { font-size:13px; color:#444; line-height:1.75; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 PLACEHOLDER \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .ch-placeholder { display:flex; flex-direction:column; align-items:center; justify-content:center; padding:55px 28px; text-align:center; }\r\n .ch-placeholder .ph-icon { font-size:52px; margin-bottom:16px; opacity:.3; }\r\n .ch-placeholder h3 { font-family:var(--font-serif); font-size:19px; font-weight:700; color:#bbb; margin-bottom:9px; }\r\n .ch-placeholder p { font-size:13.5px; color:#ccc; max-width:340px; line-height:1.7; }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 RESPONSIVE \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n @media (max-width:900px) {\r\n .page-wrap { flex-direction:column; }\r\n .sidebar { width:100%; min-width:100%; min-height:auto; }\r\n .sidebar-inner { position:relative; max-height:none; }\r\n .two-col, .article-grid { grid-template-columns:1fr; }\r\n .article-grid { grid-template-columns:repeat(2,1fr); }\r\n .flowchart-row { flex-direction:column; }\r\n .fc-arrow { transform:rotate(90deg); }\r\n }\r\n @media print { .sidebar{display:none;} .content-header{position:static;} }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\r\n GLOSSARY \u2014 STYLED CARDS (always visible, searchable)\r\n \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .glossary-search-wrap { position:relative; margin-bottom:6px; }\r\n .glossary-search {\r\n width:100%; padding:10px 16px 10px 40px;\r\n font-family:var(--font-serif); font-size:13.5px; color:var(--text-dark);\r\n border:2px solid var(--border); border-radius:7px; background:#fff;\r\n outline:none; transition:border-color .2s;\r\n }\r\n .glossary-search:focus { border-color:var(--navy-mid); }\r\n .search-icon { position:absolute; left:13px; top:50%; transform:translateY(-50%); font-size:15px; color:#999; pointer-events:none; }\r\n .glossary-stats { font-size:13px; color:#999; margin-bottom:18px; font-style:italic; }\r\n\r\n \/* Glossary card *\/\r\n .gl-card {\r\n border:1px solid var(--border); border-radius:8px;\r\n margin-bottom:10px; overflow:hidden;\r\n transition:box-shadow .2s;\r\n }\r\n .gl-card:hover { box-shadow:0 3px 12px rgba(0,0,0,.09); }\r\n .gl-hidden { display:none !important; }\r\n .gl-header {\r\n display:flex; align-items:center; gap:12px;\r\n padding:10px 16px;\r\n }\r\n .gl-num {\r\n width:30px; height:30px; border-radius:50%;\r\n background:rgba(255,255,255,.25);\r\n color:#fff; font-size:13.5px; font-weight:700;\r\n display:flex; align-items:center; justify-content:center;\r\n flex-shrink:0;\r\n }\r\n .gl-name { flex:1; font-size:13.5px; font-weight:700; color:#fff; line-height:1.3; }\r\n .gl-cat {\r\n font-size:10px; font-weight:700; letter-spacing:.5px;\r\n text-transform:uppercase; background:rgba(255,255,255,.2);\r\n padding:2px 9px; border-radius:12px; color:#fff; flex-shrink:0; white-space:nowrap;\r\n }\r\n \/* Color variants *\/\r\n .gc-blue { background:linear-gradient(90deg,#1a3a5c,#2d5a87); }\r\n .gc-green { background:linear-gradient(90deg,var(--navy-dark),var(--navy-mid)); }\r\n .gc-gold { background:linear-gradient(90deg,#7a5800,#c9a227); }\r\n .gc-navy { background:linear-gradient(90deg,#0f2419,#1a3a2c); }\r\n .gc-red { background:linear-gradient(90deg,#5a0a12,#8b1a2a); }\r\n .gc-teal { background:linear-gradient(90deg,#0a3a3a,#1a6e6e); }\r\n\r\n .gl-body {\r\n background:#fff; padding:12px 16px;\r\n font-size:13.5px; color:#333; line-height:1.8;\r\n }\r\n .gl-body p { margin-bottom:7px; }\r\n .gl-body p:last-child { margin-bottom:0; }\r\n .gl-note {\r\n margin-top:9px; background:#f4faf7; border-left:3px solid var(--navy-mid);\r\n padding:7px 11px; border-radius:0 5px 5px 0; font-size:14px; color:#333;\r\n }\r\n .gl-pills { display:flex; flex-wrap:wrap; gap:5px; margin-top:8px; }\r\n .gl-pill {\r\n background:#e4f5ec; color:#0f3a22; font-size:12.5px; font-weight:700;\r\n padding:2px 10px; border-radius:20px; border:1px solid var(--border);\r\n }\r\n .gl-list { margin:8px 0; display:flex; flex-direction:column; gap:5px; }\r\n .gl-list-item { display:flex; gap:8px; font-size:13.5px; line-height:1.75; }\r\n .two-mini { display:grid; grid-template-columns:1fr 1fr; gap:8px; margin-top:10px; }\r\n .mini-box { padding:8px 12px; border-radius:5px; font-size:14px; line-height:1.6; }\r\n .mini-red { background:#fff0f0; border:1px solid #f0b0b0; }\r\n .mini-green { background:#f0faf5; border:1px solid var(--border); }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\r\n CONSTITUTIONAL ARTICLES \u2014 STYLED CARDS\r\n \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .article-grid {\r\n display:grid; grid-template-columns:repeat(4,1fr);\r\n gap:7px; margin:12px 0 22px;\r\n }\r\n .article-chip {\r\n background:var(--bg-light); border:1px solid var(--border);\r\n border-radius:6px; padding:8px 6px; text-align:center;\r\n font-family:var(--font-serif); cursor:pointer;\r\n transition:all .18s; text-decoration:none; display:block;\r\n }\r\n .article-chip:hover { background:var(--navy-dark); border-color:var(--navy-dark); }\r\n .article-chip .art-num {\r\n font-size:15px; font-weight:700; color:var(--navy-dark); display:block; margin-bottom:1px;\r\n }\r\n .article-chip:hover .art-num { color:var(--gold); }\r\n .article-chip .art-label { font-size:9px; color:#666; line-height:1.3; display:block; }\r\n .article-chip:hover .art-label { color:#ccc; }\r\n\r\n \/* Art card \u2014 rich, styled, always visible *\/\r\n .art-card {\r\n border-radius:8px; overflow:hidden; border:1px solid var(--border);\r\n margin-bottom:16px; scroll-margin-top:20px;\r\n transition:box-shadow .2s;\r\n }\r\n .art-card:hover { box-shadow:0 4px 16px rgba(0,0,0,.1); }\r\n .art-card-header {\r\n display:flex; align-items:center; gap:14px;\r\n padding:12px 18px;\r\n }\r\n .art-badge {\r\n background:rgba(255,255,255,.2); color:#fff;\r\n font-size:13px; font-weight:700; padding:4px 14px;\r\n border-radius:4px; flex-shrink:0; letter-spacing:.5px;\r\n border:1px solid rgba(255,255,255,.3);\r\n }\r\n .art-card-title { color:#fff; font-size:14.5px; font-weight:700; font-family:var(--font-serif); }\r\n \/* Header colour variants *\/\r\n .ac-blue { background:linear-gradient(90deg,#1a3a5c,#2d5a87); }\r\n .ac-green { background:linear-gradient(90deg,var(--navy-dark),var(--navy-mid)); }\r\n .ac-gold { background:linear-gradient(90deg,#7a5800,#b89400); }\r\n .ac-navy { background:linear-gradient(90deg,#0f2419,#1a4030); }\r\n .ac-red { background:linear-gradient(90deg,#5a0a12,#8b1a2a); }\r\n\r\n .art-card-body {\r\n background:#fff; padding:16px 18px;\r\n font-size:13.5px; color:#333; line-height:1.85;\r\n }\r\n .art-card-body > p { margin-bottom:10px; }\r\n .art-card-body > p:last-child { margin-bottom:0; }\r\n\r\n \/* three-col for article bodies *\/\r\n .three-col { display:grid; grid-template-columns:1fr 1fr 1fr; gap:14px; margin:14px 0; }\r\n\r\n @media(max-width:900px){\r\n .two-mini,.three-col { grid-template-columns:1fr; }\r\n .article-grid { grid-template-columns:repeat(2,1fr); }\r\n }\r\n\r\n \/* \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\r\n SCREENSHOT-STYLE NOTE BLOCKS\r\n \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 *\/\r\n .nb-section { margin:22px 0; border-radius:8px; overflow:hidden; border:1px solid #d8e8de; box-shadow:0 1px 4px rgba(0,0,0,.06); }\r\n .nb-section-head {\r\n display:flex; align-items:center; gap:12px; padding:11px 18px;\r\n font-family:var(--font-serif); font-size:14px; font-weight:700; color:#fff; letter-spacing:.3px;\r\n }\r\n .nb-section-head .nbh-icon {\r\n width:32px; height:32px; border-radius:6px; background:rgba(255,255,255,.18);\r\n display:flex; align-items:center; justify-content:center; font-size:17px; flex-shrink:0;\r\n }\r\n .nb-section-head .nbh-num {\r\n background:rgba(255,255,255,.18); border-radius:4px; font-size:10.5px;\r\n font-weight:700; padding:2px 9px; letter-spacing:.8px; margin-left:auto; white-space:nowrap;\r\n }\r\n .nbs-green { background:linear-gradient(90deg,#0f2419,#1a6040); }\r\n .nbs-blue { background:linear-gradient(90deg,#1a3a5c,#2d5a87); }\r\n .nbs-gold { background:linear-gradient(90deg,#5c3a00,#a07800); }\r\n .nbs-red { background:linear-gradient(90deg,#4a0810,#8b1a2a); }\r\n .nbs-teal { background:linear-gradient(90deg,#0a3030,#1a6060); }\r\n .nbs-plum { background:linear-gradient(90deg,#2a1040,#5a2a90); }\r\n .nbs-slate { background:linear-gradient(90deg,#202030,#404060); }\r\n\r\n .nb-body { background:#fff; padding:14px 20px 18px; }\r\n .nb-list { list-style:none; margin:0; padding:0; display:flex; flex-direction:column; gap:10px; }\r\n .nb-item { display:flex; align-items:flex-start; gap:12px; font-size:15px; line-height:1.85; color:#222; }\r\n .nb-bullet {\r\n width:10px; height:10px; border-radius:50%; background:var(--amber);\r\n flex-shrink:0; margin-top:7px;\r\n }\r\n .nb-item-text { flex:1; }\r\n .nb-item-text strong { color:var(--navy-dark); }\r\n\r\n .nb-sub { list-style:none; margin:6px 0 2px 2px; padding:0; display:flex; flex-direction:column; gap:5px; }\r\n .nb-sub-item { display:flex; align-items:flex-start; gap:9px; font-size:14px; line-height:1.8; color:#333; }\r\n .nb-arrow { color:var(--amber); font-weight:900; flex-shrink:0; font-size:14px; margin-top:2px; line-height:1.6; }\r\n \/* Global ic-list styles (used in ch5, ch6, ch7, annexure1) *\/\r\n .ic-list { list-style:none; margin:0; padding:0; }\r\n .ic-item { display:flex; align-items:flex-start; gap:10px; margin-bottom:12px; }\r\n .ic-icon { font-size:17px; flex-shrink:0; margin-top:1px; line-height:1; }\r\n .ic-text { font-size:15px; color:#222; line-height:1.75; flex:1; }\r\n .ic-sub { list-style:none; margin:8px 0 0 8px; padding:0; }\r\n .ic-sub-item { display:flex; align-items:flex-start; gap:8px; margin-bottom:8px; }\r\n .ic-sub-icon { font-size:14px; flex-shrink:0; margin-top:2px; color:var(--navy-mid); font-weight:700; }\r\n .ic-sub-text { font-size:14px; color:#444; line-height:1.7; flex:1; }\r\n .nb-sub-item-text { flex:1; }\r\n .nb-sub-item-text strong { color:var(--navy-dark); }\r\n\r\n .nb-tag {\r\n display:inline-block; background:var(--bg-light); border:1px solid var(--border);\r\n border-radius:4px; font-size:14px; font-weight:700; padding:2px 9px;\r\n color:var(--navy-dark); margin-left:4px; vertical-align:middle;\r\n }\r\n .nb-tag-gold { background:#fff9e0; border-color:#e0c060; color:#5c3a00; }\r\n .nb-tag-red { background:#fff0f0; border-color:#f0b0b0; color:#6a0000; }\r\n\r\n .para-ref {\r\n display:inline-block; background:var(--navy-dark); color:#fff;\r\n font-size:9.5px; font-weight:700; padding:1px 7px; border-radius:3px;\r\n letter-spacing:.5px; margin-right:5px; vertical-align:middle; flex-shrink:0;\r\n }\r\n\r\n \/* Document cards A\u2013M *\/\r\n .doc-letter-grid { display:grid; grid-template-columns:1fr 1fr; gap:10px; margin:14px 0; }\r\n .doc-letter-card { border-radius:7px; overflow:hidden; border:1px solid var(--border); }\r\n .doc-letter-head {\r\n display:flex; align-items:center; gap:10px; padding:9px 13px;\r\n font-size:13.5px; font-weight:700; color:#fff;\r\n }\r\n .doc-letter-badge {\r\n width:28px; height:28px; border-radius:5px; background:rgba(255,255,255,.22);\r\n display:flex; align-items:center; justify-content:center;\r\n font-size:15px; font-weight:900; flex-shrink:0;\r\n }\r\n .doc-letter-name { flex:1; line-height:1.3; }\r\n .doc-letter-ref { font-size:9.5px; background:rgba(255,255,255,.2); padding:2px 7px; border-radius:3px; white-space:nowrap; }\r\n .doc-letter-body {\r\n background:#fff; padding:10px 13px; font-size:14px;\r\n color:#333; line-height:1.75; border-top:1px solid var(--border);\r\n }\r\n .doc-letter-body ul { margin:6px 0 0 14px; }\r\n .doc-letter-body ul li { margin-bottom:4px; }\r\n .dlh-green { background:linear-gradient(90deg,#0f2419,#1a6040); }\r\n .dlh-blue { background:linear-gradient(90deg,#1a3a5c,#2d5a87); }\r\n .dlh-gold { background:linear-gradient(90deg,#5c3a00,#a07800); }\r\n .dlh-red { background:linear-gradient(90deg,#4a0810,#8b1a2a); }\r\n .dlh-teal { background:linear-gradient(90deg,#0a3030,#1a6060); }\r\n .dlh-slate { background:linear-gradient(90deg,#202030,#404060); }\r\n .dlh-plum { background:linear-gradient(90deg,#2a1040,#5a2a90); }\r\n\r\n \/* Mandate classification strip *\/\r\n .mandate-strip {\r\n display:flex; flex-wrap:wrap; gap:7px; margin:12px 0;\r\n padding:12px 14px; background:#f4faf7; border-radius:7px; border:1px solid var(--border);\r\n }\r\n .mandate-pill {\r\n display:flex; align-items:center; gap:6px; background:#fff;\r\n border:1px solid var(--border); border-radius:5px;\r\n padding:4px 10px; font-size:12.5px; font-weight:600; color:var(--navy-dark);\r\n }\r\n .mandate-pill .mp-badge {\r\n font-size:9.5px; font-weight:700; padding:2px 6px; border-radius:3px; color:#fff;\r\n }\r\n .mp-const { background:var(--crimson); }\r\n .mp-frbm { background:#7a5800; }\r\n .mp-exp { background:#404060; }\r\n\r\n \/* Stat row *\/\r\n .stat-row { display:flex; flex-wrap:wrap; gap:10px; margin:0 0 20px; }\r\n .stat-box {\r\n flex:1; min-width:110px; background:#fff; border-radius:7px;\r\n border:1px solid var(--border); border-top:3px solid var(--navy-mid);\r\n padding:10px 12px; text-align:center;\r\n }\r\n .stat-box .sb-num { font-size:20px; font-weight:700; color:var(--navy-dark); }\r\n .stat-box .sb-label { font-size:13.5px; color:#666; margin-top:3px; line-height:1.4; }\r\n\r\n @media(max-width:900px){\r\n .two-mini,.three-col { grid-template-columns:1fr; }\r\n .article-grid { grid-template-columns:repeat(2,1fr); }\r\n .doc-letter-grid { grid-template-columns:1fr; }\r\n }\r\n <\/style>\r\n<\/head>\r\n<body>\r\n\r\n<div class=\"page-wrap\">\r\n\r\n \r\n <aside class=\"sidebar\">\r\n <div class=\"sidebar-inner\">\r\n\r\n <div class=\"sidebar-header\">\r\n <span class=\"emblem\">\ud83d\udcb0<\/span>\r\n <h1>CSS ADDA<\/h1>\r\n <p>Promotion Exams Portal<\/p>\r\n <span class=\"subject-badge\">Budget Manual<\/span>\r\n <\/div>\r\n\r\n <div class=\"toc-label\">\ud83d\udcda Table of Contents<\/div>\r\n\r\n <div class=\"nav-group-label\">Main Chapters<\/div>\r\n <ul class=\"nav-list\">\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link active\" data-section=\"ch1\" onclick=\"showSection('ch1')\">\r\n <span class=\"nav-icon\">\ud83d\udcd8<\/span>\r\n <span class=\"nav-text\">Chapter 1 \u2014 Introduction to the Budget<\/span>\r\n <span class=\"nav-num\">01<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch2\" onclick=\"showSection('ch2')\">\r\n <span class=\"nav-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <span class=\"nav-text\">Chapter 2 \u2014 Role and Responsibilities<\/span>\r\n <span class=\"nav-num\">02<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch3\" onclick=\"showSection('ch3')\">\r\n <span class=\"nav-icon\">\u2699\ufe0f<\/span>\r\n <span class=\"nav-text\">Chapter 3 \u2014 Budget Process<\/span>\r\n <span class=\"nav-num\">03<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch4\" onclick=\"showSection('ch4')\">\r\n <span class=\"nav-icon\">\ud83d\udcc5<\/span>\r\n <span class=\"nav-text\">Chapter 4 \u2014 Budget Finalization<\/span>\r\n <span class=\"nav-num\">04<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch5\" onclick=\"showSection('ch5')\">\r\n <span class=\"nav-icon\">\ud83d\udd27<\/span>\r\n <span class=\"nav-text\">Chapter 5 \u2014 Budget Execution<\/span>\r\n <span class=\"nav-num\">05<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch6\" onclick=\"showSection('ch6')\">\r\n <span class=\"nav-icon\">\ud83d\udcca<\/span>\r\n <span class=\"nav-text\">Chapter 6 \u2014 Budget Review<\/span>\r\n <span class=\"nav-num\">06<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link\" data-section=\"ch7\" onclick=\"showSection('ch7')\">\r\n <span class=\"nav-icon\">\ud83d\uddc2\ufe0f<\/span>\r\n <span class=\"nav-text\">Chapter 7 \u2014 Structure of Government Accounts<\/span>\r\n <span class=\"nav-num\">07<\/span>\r\n <\/a>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"nav-group-label\" style=\"margin-top:6px;\">Reference Material<\/div>\r\n <ul class=\"nav-list\">\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link nav-special\" data-section=\"glossary\" onclick=\"showSection('glossary')\">\r\n <span class=\"nav-icon\">\ud83d\udcd6<\/span>\r\n <span class=\"nav-text\">Glossary of Budget Terms<\/span>\r\n <span class=\"nav-num\">38<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link nav-special\" data-section=\"constitution\" onclick=\"showSection('constitution')\">\r\n <span class=\"nav-icon\">\u2696\ufe0f<\/span>\r\n <span class=\"nav-text\">Constitutional Provisions<\/span>\r\n <span class=\"nav-num\">16<\/span>\r\n <\/a>\r\n <\/li>\r\n <li class=\"nav-item\">\r\n <a class=\"nav-link nav-special\" data-section=\"annexure1\" onclick=\"showSection('annexure1')\">\r\n <span class=\"nav-icon\">\ud83d\udccb<\/span>\r\n <span class=\"nav-text\">Const. Provisions on Budget & Budget Related Issues<\/span>\r\n <span class=\"nav-num\">35<\/span>\r\n <\/a>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"sidebar-footer\">\r\n <div><img decoding=\"async\" src=\"logo.png\" alt=\"PromotionExams Logo\" onerror=\"this.style.display='none'\"><\/div>\r\n <p>\u00a9 2026 PromotionExams.com<\/p>\r\n <p>Erstwhile CSSADDA.in<\/p>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/aside>\r\n\r\n \r\n <main class=\"main\">\r\n <header class=\"content-header\">\r\n <div class=\"breadcrumb\">\r\n <a href=\"#\">Home<\/a><span class=\"sep\">\/<\/span>\r\n <a href=\"#\">Notes<\/a><span class=\"sep\">\/<\/span>\r\n <span id=\"crumb-cur\" class=\"cur\">Chapter 1 \u2014 Introduction to the Budget<\/span>\r\n <\/div>\r\n <h2 id=\"page-title\">Budget Manual \u2014 Ministry of Finance<\/h2>\r\n <\/header>\r\n\r\n <div class=\"content-body\">\r\n\r\n \r\n \r\n <div id=\"ch1\" class=\"section active\">\r\n\r\n <div class=\"chapter-title\">Chapter 1 : INTRODUCTION TO THE BUDGET<\/div>\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udcb0<\/div>\r\n <span>1. THE BUDGET<\/span>\r\n <span class=\"nbh-num\">Art. 112<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> The Constitution does <em>not<\/em> use the word 'Budget'. <strong>Article 112<\/strong> says the President shall, in respect of every financial year, cause to be laid before <strong>both Houses of Parliament<\/strong> \u2014 Lok Sabha and Rajya Sabha \u2014 a statement of estimated receipts and expenditure. This statement is known as the <strong>'Annual Financial Statement'<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Financial Year:<\/strong> The financial year for Union and State Governments in India runs from <strong>1st April to 31st March<\/strong> \u2014 spread over two calendar years.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The April\u2013March financial year was introduced in India from <strong>1867<\/strong>.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Prior to 1867:<\/strong> Financial year ran from <strong>1st May to 30th April<\/strong> (as per L.K. Jha Committee Report on Change in Financial Year).<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Presentation Date:<\/strong> The Union Budget is presently presented on <strong>1st February<\/strong> (or any other suitable date) by the Finance Minister to Parliament.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Changed from last day of February<\/span>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>2. FEATURES OF BUDGET<\/span>\r\n <span class=\"nbh-num\">6 Features<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Iterative Process:<\/strong> Budget preparation is an <em>iterative process<\/em> between the Ministry of Finance and line Ministries\/Departments.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Budget Circular:<\/strong> The process commences with the <strong>Budget Division in the Ministry of Finance<\/strong> issuing the <em>'Budget Circular'<\/em> detailing instructions for preparing estimates.\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n\r\n <div class=\"box-label\" style=\"margin:16px 0 10px;\">\ud83d\udccc Six Salient Features<\/div>\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(a) Cash Basis:<\/strong> Budget is prepared on <strong>cash basis<\/strong>. Whatever is expected to be actually received or paid under proper sanction during a financial year \u2014 including arrears of past years \u2014 should be budgeted in that year.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(b) Rule of Lapse:<\/strong> All appropriations granted by Parliament <strong>expire at the end of the financial year<\/strong>. Unspent budgets are not available for the next financial year. All unutilized funds within the year <em>'lapse'<\/em> at year-end.\r\n <span class=\"nb-tag nb-tag-red\">\ud83d\udd34 Important<\/span>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(c) Realistic Estimation:<\/strong> Each Demand must have <strong>realistic estimates<\/strong> \u2014 only what is genuinely required for expenditure in that year should be budgeted.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(d) Gross\/Net Basis:<\/strong> Budget is prepared both on <strong>gross basis<\/strong> and <strong>net basis<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Default (Gross Basis):<\/strong> Ministries\/Departments are normally NOT permitted to utilize their own receipts or deduct expenditure from budget proposals.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Exception (Net Basis):<\/strong> For some Grants where departmental receipts are allowed to be utilized \u2014 e.g., <strong>Ministry of Railways, Department of Posts<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(e) Form of Estimates to Correspond to Accounts:<\/strong> The form in the budget estimates must correspond to that of <strong>Government accounts<\/strong> \u2014 since it is from these accounts that Government performance is judged and estimation for subsequent years is made.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>(f) Departmental Basis:<\/strong> Every Department prepares estimates for receipts and expenditure <strong>separately<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Generally, <strong>one Demand or Grant<\/strong> is allocated in respect of each Ministry\/Department.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For <strong>large Departments\/Ministries<\/strong> \u2014 more than one Demand for Grants may be allocated.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd2d<\/div>\r\n <span>3. SCOPE OF BUDGET<\/span>\r\n <span class=\"nbh-num\">3 Years | 3 Funds | 2 Accounts<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Form of Presentation:<\/strong> Budget is presented to Parliament in such form as the Finance Ministry may decide, after considering suggestions (if any) of the <strong>Estimates Committee<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Three-Year Span:<\/strong> Budget documents depict information for <strong>three consecutive years<\/strong>:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Budget Estimates (BE)<\/strong> \u2014 of receipts and expenditure for the <em>ensuing financial year<\/em><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revised Estimates (RE)<\/strong> \u2014 for the <em>current year<\/em> (updated mid-year)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Actuals<\/strong> \u2014 of the year <em>preceding<\/em> the current year (actual figures after audit)<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Three Parts \u2014 Government Accounts:<\/strong> The Annual Financial Statement shows receipts and expenditure in <strong>three separate parts<\/strong> corresponding to how Government accounts are maintained:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i) Consolidated Fund of India<\/strong> \u2014 all revenues received, loans raised, loan repayments received<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii) Contingency Fund of India<\/strong> \u2014 imprest; for unforeseen expenditure; at disposal of President<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii) Public Account of India<\/strong> \u2014 all other public moneys (GPF, NSC, deposits etc.); not subject to Parliamentary vote<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Two Account Types (Art. 112 mandate):<\/strong> As per Constitutional provisions, the AFS must distinguish expenditure on revenue account from other expenditure:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i) Revenue Account<\/strong> \u2014 day-to-day receipts and expenditure (salaries, interest, subsidies)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii) Capital Account<\/strong> \u2014 asset creation, loans given\/received, liabilities<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Charged vs Voted:<\/strong> Expenditure <strong>charged on the Consolidated Fund<\/strong> (not subject to vote of Parliament) is indicated separately. The <strong>Demands for Grants<\/strong> show separately \u2014 Revenue and Capital; Charged and Voted expenditure.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Classification of Receipts:<\/strong> Estimates of receipts are classified into:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Tax receipts<\/strong> \u2014 Direct taxes (Corporation Tax, Income Tax) + Indirect taxes (GST, Customs)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Non-tax receipts<\/strong> \u2014 Interest, dividends, fees, fines, external grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Capital receipts<\/strong> \u2014 Debt receipts (borrowings) and Non-Debt receipts (disinvestment)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Also classified as \u2014 those on <strong>Revenue Account<\/strong> and those on <strong>Capital Account<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Scope Enhanced by FRBM Statements:<\/strong> Two additional statements presented under the <strong>FRBM Act, 2003<\/strong> have further enhanced the scope of Budget:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Macroeconomic Framework Statement<\/strong> \u2014 assessment of growth prospects of the economy<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Medium-Term Fiscal Policy Statement cum Fiscal Policy Strategy Statement<\/strong> \u2014 rolling targets for specific fiscal indicators and strategic priorities for the ensuing year<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcc4<\/div>\r\n <span>4. BUDGET DOCUMENTS<\/span>\r\n <span class=\"nbh-num\">13 Documents (A\u2013M)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n The Union Budget is presented through various documents \u2014 some <strong>Constitutionally\/statutorily mandated<\/strong>, others <strong>explanatory<\/strong>. Presented to Parliament along with the Finance Minister's Budget Speech.\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"mandate-strip\">\r\n <div style=\"font-size:13px; font-weight:700; color:var(--navy-dark); width:100%; margin-bottom:4px;\">Document Status Classification:<\/div>\r\n <div class=\"mandate-pill\"><span class=\"mp-badge mp-const\">Constitutional<\/span> A (Art.112), B (Art.113), C (Art.110(1)(a))<\/div>\r\n <div class=\"mandate-pill\"><span class=\"mp-badge mp-frbm\">FRBM Act<\/span> D(i) Macro-Economic Statement, D(ii) MTFP cum FPSS<\/div>\r\n <div class=\"mandate-pill\"><span class=\"mp-badge mp-exp\">Explanatory<\/span> E, F, G, H, I, J, K, L, M (supportive documents)<\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-grid\">\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-green\">\r\n <div class=\"doc-letter-badge\">A<\/div>\r\n <div class=\"doc-letter-name\">Annual Financial Statement<\/div>\r\n <span class=\"doc-letter-ref\">Art. 112<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Shows estimated receipts and disbursements in <strong>3 parts<\/strong>:\r\n <ul>\r\n <li><strong>Statement I<\/strong> \u2014 CFI: Revenue + Capital (Receipts & Disbursements)<\/li>\r\n <li><strong>Statement IA<\/strong> \u2014 Disbursements Charged on CFI<\/li>\r\n <li><strong>Statement II<\/strong> \u2014 Contingency Fund of India<\/li>\r\n <li><strong>Statement III<\/strong> \u2014 Public Account (Receipts & Disbursements)<\/li>\r\n <li><strong>UT Statement<\/strong> \u2014 UTs without Legislature (tax + non-tax revenues + expenditure)<\/li>\r\n <\/ul>\r\n <div style=\"margin-top:7px; font-size:13.5px; color:#555;\">\ud83d\udccc Estimates are for expenditure <em>net of refunds and recoveries<\/em>.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-blue\">\r\n <div class=\"doc-letter-badge\">B<\/div>\r\n <div class=\"doc-letter-name\">Demands for Grants<\/div>\r\n <span class=\"doc-letter-ref\">Art. 113<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Estimates of voted expenditure required to be voted by <strong>Lok Sabha<\/strong>.\r\n <ul>\r\n <li>Generally <strong>one Demand per Ministry\/Department<\/strong>; more than one for large departments<\/li>\r\n <li>Estimates shown by <strong>Major Heads<\/strong> \u2014 charged\/voted; Revenue\/Capital break-up<\/li>\r\n <li>For UTs without Legislature \u2014 separate Demand for each UT<\/li>\r\n <li>Estimates are <strong>Gross amounts<\/strong>; recoveries shown as below-the-line entries<\/li>\r\n <li>Where no voted expenditure \u2014 called <strong>'Appropriation'<\/strong> (not a Demand)<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-gold\">\r\n <div class=\"doc-letter-badge\">C<\/div>\r\n <div class=\"doc-letter-name\">Finance Bill<\/div>\r\n <span class=\"doc-letter-ref\">Art. 110(1)(a)<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Presented along with AFS; details imposition, abolition, remission, alteration or regulation of taxes.\r\n <ul>\r\n <li>A <strong>Money Bill<\/strong> as defined under Article 110<\/li>\r\n <li>Cannot be introduced in <strong>Rajya Sabha<\/strong><\/li>\r\n <li>Accompanied by a <strong>Memorandum<\/strong> explaining provisions and their implications<\/li>\r\n <li>Contains other Budget provisions classifiable as Money Bill<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-teal\">\r\n <div class=\"doc-letter-badge\">D<\/div>\r\n <div class=\"doc-letter-name\">FRBM Act Statements<\/div>\r\n <span class=\"doc-letter-ref\">FRBM Act, 2003<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n <strong>D(i) Macro-Economic Framework Statement:<\/strong> Assessment of GDP growth rate, domestic economy, external sector stability, fiscal balance of Central Govt.\r\n <br><br>\r\n <strong>D(ii) Medium-Term Fiscal Policy cum Fiscal Policy Strategy Statement:<\/strong> 3-year rolling targets for <strong>6 fiscal indicators<\/strong>:\r\n <ul>\r\n <li>(i) Fiscal Deficit (ii) Revenue Deficit (iii) Primary Deficit<\/li>\r\n <li>(iv) Tax Revenue (v) Non-Tax Revenue (vi) Central Govt. Debt<\/li>\r\n <\/ul>\r\n Includes assessment of revenue vs expenditure balance and use of capital receipts for productive assets.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-slate\">\r\n <div class=\"doc-letter-badge\">E<\/div>\r\n <div class=\"doc-letter-name\">Expenditure Budget<\/div>\r\n <span class=\"doc-letter-ref\">Also: SBE<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Also known as <strong>Statement of Budget Estimates (SBE)<\/strong>. Shows scheme\/programme estimates on net basis (Revenue + Capital) at one place.\r\n <br><br>\r\n <strong>Two Umbrellas:<\/strong>\r\n <ul>\r\n <li><em>Centre's Expenditures<\/em> \u2192 (a) Establishment Expenditure (b) Central Sector Schemes (c) Other Central Expenditure incl. CPSEs & Autonomous Bodies<\/li>\r\n <li><em>Transfers to States\/UTs<\/em> \u2192 (a) Centrally Sponsored Schemes (b) Finance Commission Transfers (c) Other Transfers<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-green\">\r\n <div class=\"doc-letter-badge\">F<\/div>\r\n <div class=\"doc-letter-name\">Receipts Budget<\/div>\r\n <span class=\"doc-letter-ref\">2 Parts<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Explains and analyzes receipts in AFS. Includes trends over the years and details of External Assistance.\r\n <ul>\r\n <li><strong>Part A \u2014 Receipts:<\/strong> Abstract of all types of receipts \u2014 Tax, Non-Tax Revenue, Capital (Debt + Non-Debt)<\/li>\r\n <li><strong>Part B \u2014 Assets & Liability Statements:<\/strong> Annuity projects, arrears of Non-Tax Revenue, Tax raised but not realized, Assets, Guarantees (as per FRBM Rules 2004). Debt profile of Govt. of India.<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-blue\">\r\n <div class=\"doc-letter-badge\">G<\/div>\r\n <div class=\"doc-letter-name\">Expenditure Profile<\/div>\r\n <span class=\"doc-letter-ref\">Post-2017<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Earlier called <strong>Expenditure Budget Vol-I<\/strong>. Recast in line with the decision to <strong>merge Plan and Non-Plan expenditure<\/strong>. Provides a broad expenditure picture across sectors.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-gold\">\r\n <div class=\"doc-letter-badge\">H<\/div>\r\n <div class=\"doc-letter-name\">Budget at a Glance<\/div>\r\n <span class=\"doc-letter-ref\">Summary<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n A brief summary document showing:\r\n <ul>\r\n <li>Receipts and disbursements with broad details of tax\/non-tax revenues<\/li>\r\n <li>Resources transferred by Centre to State and UT Governments<\/li>\r\n <li><strong>Revenue Deficit, Gross Primary Deficit<\/strong> and <strong>Gross Fiscal Deficit<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-red\">\r\n <div class=\"doc-letter-badge\">I<\/div>\r\n <div class=\"doc-letter-name\">Memorandum Explaining the Finance Bill<\/div>\r\n <span class=\"doc-letter-ref\">Explanatory<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Accompanies the Finance Bill. Explains the provisions of the Finance Bill to enable understanding of <strong>taxation proposals<\/strong>, with provisions and their implications clearly explained.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-teal\">\r\n <div class=\"doc-letter-badge\">J<\/div>\r\n <div class=\"doc-letter-name\">Output-Outcome Monitoring Framework<\/div>\r\n <span class=\"doc-letter-ref\">\u20b9500 Cr threshold<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Prepared for <strong>Central Sector Schemes (CS) and Centrally Sponsored Schemes (CSS)<\/strong> with financial outlay of <strong>\u20b9500 crore or more<\/strong>.\r\n <ul>\r\n <li>Prepared by respective Ministries\/Departments<\/li>\r\n <li>Presented as a consolidated statement with Budget<\/li>\r\n <li>Contains clearly defined <strong>outputs and outcomes<\/strong> with measurable indicators and specific targets for the ensuing year<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-slate\">\r\n <div class=\"doc-letter-badge\">K<\/div>\r\n <div class=\"doc-letter-name\">Key Features of the Budget<\/div>\r\n <span class=\"doc-letter-ref\">Highlights<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Indicates, <em>inter alia<\/em>:\r\n <ul>\r\n <li>Prominent <strong>achievements<\/strong> in various sectors<\/li>\r\n <li><strong>New initiatives<\/strong> announced in the Budget<\/li>\r\n <li><strong>Allocation of funds<\/strong> in important areas<\/li>\r\n <li>Summary of <strong>tax proposals<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-plum\">\r\n <div class=\"doc-letter-badge\">L<\/div>\r\n <div class=\"doc-letter-name\">Status of Implementation of Budget Announcements<\/div>\r\n <span class=\"doc-letter-ref\">Action Taken<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Indicates <strong>action taken<\/strong> and <strong>action in progress<\/strong> on announcements made in the Budget of previous years. Position updated to the <strong>first week of January<\/strong> of the reporting year.\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"doc-letter-card\">\r\n <div class=\"doc-letter-head dlh-green\">\r\n <div class=\"doc-letter-badge\">M<\/div>\r\n <div class=\"doc-letter-name\">Key to Budget Documents<\/div>\r\n <span class=\"doc-letter-ref\">Guide<\/span>\r\n <\/div>\r\n <div class=\"doc-letter-body\">\r\n Contains a <strong>brief description of all Budget documents<\/strong> listed above (A through L). Serves as a reader's guide to the Budget documents.\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>5. DETAILED DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">Other Important Document<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Prepared by:<\/strong> The Detailed Demands for Grants are prepared by the <strong>Ministries\/Departments<\/strong> on the basis of provisions made in the Demands for Grants.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Laid on Table of Lok Sabha:<\/strong> These are laid on the Table of Lok Sabha <strong>after presentation of the Budget<\/strong> but <strong>before discussion<\/strong> on Demands for Grants commences.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Contents \u2014 Further Break-up:<\/strong> Detailed Demands show further break-up <strong>by objects of expenditure<\/strong>, for provisions of programmes\/organizations where individual provision is <strong>\u20b91 lakh or more<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Estimates are followed by <strong>details of recoveries<\/strong> taken in reduction of expenditure in the accounts.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">In both Demands for Grants and Detailed Demands \u2014 totals are shown <strong>Major Head-wise<\/strong> and <strong>Section-wise<\/strong> (Revenue and Capital Sections).<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Each head shows: <strong>(i) Total provision (ii) Charged provision (iii) Voted provision<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\ude82<\/div>\r\n <span>6. MERGER OF RAIL BUDGET WITH GENERAL BUDGET<\/span>\r\n <span class=\"nbh-num\">Landmark Reform 2017-18<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <ul class=\"nb-list\">\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>When Implemented:<\/strong> Merger of Railway Budget with General Budget was implemented from <strong>Budget for FY 2017-18<\/strong> \u2014 described as one of the <em>landmark budgetary reforms<\/em>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>History of Separate Railway Budget:<\/strong> The separate Railway Budget started in <strong>1924<\/strong> and continued after independence as a <em>convention<\/em> (not under any Constitutional provision).\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Purpose of Merger:<\/strong> To bring Railway affairs to <strong>centre stage<\/strong>, present a holistic picture of Government's financial position, reduce procedural requirements, and bring focus on <strong>delivery and good governance<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Five Administrative & Financial Arrangements approved by Cabinet:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i)<\/strong> Railways <strong>continue as a distinct entity<\/strong> \u2014 departmentally run commercial undertaking<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii)<\/strong> Railways retain their <strong>functional autonomy<\/strong> and delegation of financial powers as per existing guidelines<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii)<\/strong> Existing financial arrangements continue \u2014 Railways meet all <strong>revenue expenditure<\/strong> (ordinary working expenses, pay, pensions) from their own revenue receipts<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iv)<\/strong> The <strong>Capital at Charge of Railways was wiped off<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(v)<\/strong> Ministry of Railways gets <strong>Gross Budgetary Support (GBS)<\/strong> towards meeting part of capital expenditure as in the past<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Problem with Separate Railway Budget:<\/strong> A formal and public presentation created pressure for <strong>large public announcements<\/strong> on new trains and projects without detailed analysis of need or financial viability.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Post-Merger Review:<\/strong> Scrutiny of Railway estimates is now done in <strong>Ministry of Finance during mid-year review<\/strong> \u2014 focusing on optimal utilization of resources and railway infrastructure. Takes into account performance of Railways in previous and current year for revising revenue and expenditure targets.\r\n <\/div>\r\n <\/li>\r\n\r\n <li class=\"nb-item\">\r\n <div class=\"nb-bullet\"><\/div>\r\n <div class=\"nb-item-text\">\r\n <strong>Key Outcome:<\/strong> Number of Demands for Grants operated by Railways was reduced from <strong>16 to 1<\/strong>. Appropriations for Railways are now part of the main <strong>Appropriation Bill<\/strong>.\r\n <\/div>\r\n <\/li>\r\n\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:16px;\">\r\n <div class=\"box-label\">\u2b50 At a Glance \u2014 Railway Budget Merger<\/div>\r\n <div class=\"two-col\" style=\"margin:10px 0 0;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson);\">\r\n <div class=\"col-title\" style=\"color:var(--crimson);\">Before 2017-18<\/div>\r\n <ul class=\"bullet-list\">\r\n <li>Separate Railway Budget since 1924<\/li>\r\n <li>Convention \u2014 not Constitutional<\/li>\r\n <li>16 Railway Demands for Grants<\/li>\r\n <li>Public pressure for announcements<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green);\">\r\n <div class=\"col-title\" style=\"color:var(--green);\">After 2017-18<\/div>\r\n <ul class=\"bullet-list\">\r\n <li>Merged with General Budget<\/li>\r\n <li>Only 1 Railway Demand for Grant<\/li>\r\n <li>Part of main Appropriation Bill<\/li>\r\n <li>Focus on delivery & governance<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch2\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 2 : ROLES AND RESPONSIBILITIES<\/div>\r\n\r\n \r\n\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>1. ROLE OF PARLIAMENT<\/span>\r\n <span class=\"nbh-num\">Art. 265, 266, 112, 114<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Parliamentary Control over Public Finance:<\/strong> In India, parliamentary control over public finances is ensured through <strong>approval of the Annual Budget<\/strong>. While the Government formulates the Union Budget, Parliament approves it and also enforces <strong>accountability of the Executive<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Framework (Art. 265, 266, 112, 114):<\/strong> The Constitution outlines the mechanism for parliamentary control over public purse through three cardinal rules:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>No tax without law<\/strong> \u2014 no tax shall be levied or collected except by authority of law (Art. 265)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>No expenditure without Legislature's authorization<\/strong> \u2014 no expenditure can be incurred without legislative sanction (Art. 266, 114)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Annual Financial Statement before Parliament<\/strong> \u2014 President shall cause AFS to be laid before both Houses every financial year (Art. 112)<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-keypoints\" style=\"margin-top:14px;\">\r\n <div class=\"box-label\">\u2b50 Three Cardinal Rules of Parliamentary Financial Control<\/div>\r\n <div class=\"three-col\" style=\"margin:10px 0 0;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson); text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\udeab<\/div>\r\n <div class=\"col-title\" style=\"color:var(--crimson); font-size:13px;\">No Tax without Law<\/div>\r\n <p style=\"font-size:13.5px;\">Art. 265 \u2014 Every tax must have legislative basis. Finance Act authorizes taxes.<\/p>\r\n <\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark); text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\udd12<\/div>\r\n <div class=\"col-title\" style=\"font-size:13px;\">No Expenditure without Authorization<\/div>\r\n <p style=\"font-size:13.5px;\">Art. 114 \u2014 No withdrawal from CFI without Appropriation Act.<\/p>\r\n <\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green); text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\udccb<\/div>\r\n <div class=\"col-title\" style=\"color:var(--green); font-size:13px;\">AFS before Parliament<\/div>\r\n <p style=\"font-size:13.5px;\">Art. 112 \u2014 President lays Annual Financial Statement before both Houses.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfc5<\/div>\r\n <span>2. PRESIDENT'S APPROVAL<\/span>\r\n <span class=\"nbh-num\">Rule 204(1) Lok Sabha<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Date of Presentation:<\/strong> As per Rule 204(1) of Rules of Procedure and Conduct of Business in Lok Sabha, the Budget is presented on such date as <strong>decided by the President<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Time of Presentation:<\/strong> Budget is presented at <strong>11.00 am<\/strong> on <strong>1st February<\/strong> or any other date as decided by the Government.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Election Year \u2014 Double Budget:<\/strong> In the year when <strong>General Elections to Lok Sabha are held<\/strong>, the Budget may be presented <em>twice<\/em>:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>First:<\/strong> Interim Budget \u2014 to secure a Vote on Account for a few months<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Later:<\/strong> Full Budget \u2014 for the full financial year (by the new Government)<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Approval Process:<\/strong> President's approval for Budget presentation is obtained by the <strong>Secretary General, Lok Sabha Secretariat<\/strong> \u2014 after the Speaker agrees to the date suggested by Government \u2014 before commencement of the Budget Session.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Communication to Members:<\/strong> After President's approval, Members are informed of the date and time through <strong>Lok Sabha\/Rajya Sabha Bulletin Part-II<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcdc<\/div>\r\n <span>3. SUMMARY FOR THE PRESIDENT<\/span>\r\n <span class=\"nbh-num\">Art. 117(1) & 117(3)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Purpose:<\/strong> Before Budget presentation, President's recommendation is obtained under <strong>Article 117(1) and 117(3)<\/strong> for introduction and consideration in Lok Sabha of:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a) Finance Bill<\/strong> \u2014 along with recommendation under <strong>Article 274<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b) Appropriation Bill (General)<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Documents accompanying Summary:<\/strong> The President's approval is obtained through <em>'Summary for the President'<\/em> along with:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">(i) Annual Financial Statement (ii) Finance Bill (iii) Demands for Grants (iv) FRBM Act Statements<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Content of Summary Note:<\/strong> Includes direct and indirect tax proposals and miscellaneous financial provisions as proposed through the Finance Bill.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Approval Chain:<\/strong> The summary note is approved by <strong>Finance Minister \u2192 Prime Minister<\/strong> before being taken for President's approval \u2014 normally in the <em>morning of the date of Budget presentation<\/em>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 FM \u2192 PM \u2192 President \u2014 in sequence<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\uddc2\ufe0f<\/div>\r\n <span>4. SUMMARY FOR THE CABINET<\/span>\r\n <span class=\"nbh-num\">Pre-Presentation Briefing<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Timing:<\/strong> <em>Immediately prior<\/em> to the presentation of the Budget in Parliament, the <strong>Finance Minister briefs the Cabinet<\/strong> on Budget proposals and the Finance Bill.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Who Prepares:<\/strong> The <strong>Budget Division<\/strong> prepares the 'Summary for the Cabinet'.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Contents of Cabinet Summary:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revised Estimates proposals<\/strong> for the current year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Budget proposals<\/strong> for the ensuing year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Estimated receipts \u2014 including <strong>direct and indirect tax proposals<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Miscellaneous financial provisions through Finance Bill<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Brief on <strong>compliance with FRBM Act and Rules<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Sequence:<\/strong> Note approved by Finance Minister \u2192 Cabinet briefed by FM \u2192 <strong>immediately after<\/strong>, Budget presented in Parliament.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83c\udfa4<\/div>\r\n <span>5. BUDGET PRESENTATION<\/span>\r\n <span class=\"nbh-num\">Lok Sabha First<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Speech \u2014 Lok Sabha:<\/strong> The Finance Minister makes a speech in Lok Sabha providing details of proposals for the new financial year regarding <strong>taxation, borrowings and expenditure plans<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Nature of Speech:<\/strong> The Budget Speech is largely a <strong>policy document<\/strong> \u2014 highlights the policies and programmes of the Government.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Rajya Sabha:<\/strong> Budget is laid on the <strong>Table of Rajya Sabha<\/strong> soon after FM completes speech in Lok Sabha. <strong>No discussion takes place<\/strong> on the day the Budget is presented. Sets of Budget papers are supplied to Members through <strong>electronic\/digital mode<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Speech Copies:<\/strong> <strong>Five copies<\/strong> of the Finance Minister's speech are provided to the Secretary General, Lok Sabha from the Official Gallery as soon as FM starts reading.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\udcac<\/div>\r\n <span>6. GENERAL DISCUSSIONS<\/span>\r\n <span class=\"nbh-num\">Policy Debate \u2014 No Vote<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Dates Fixed by:<\/strong> The Ministry of Parliamentary Affairs in <strong>consultation with Ministry of Finance<\/strong> fixes the dates for General Discussions on the Budget \u2014 subsequent to the day of presentation.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Scope:<\/strong> The House is at liberty to discuss the Budget as a whole or any question of principle involved therein. <strong>No motion can be moved<\/strong> and the Budget is <strong>NOT submitted to vote<\/strong> during General Discussion.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 No motion, No vote at this stage<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>FM's Right to Reply:<\/strong> Finance Minister has a <strong>right to reply<\/strong> at the end of discussions. Scope is confined to: general examination of Budget; taxation policy as in Budget Speech; general schemes and structures. <strong>Specific issues<\/strong> are taken up when relevant Demands for Grants or Finance Bill is taken up.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Officers Assigned:<\/strong> Officers <strong>not below the rank of Under Secretaries<\/strong> are assigned to cover General Discussions in both Houses.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">They report important points to <strong>Heads of Divisions\/Heads of Departments<\/strong> for preparing 'Notes'<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Notes prepared <em>promptly<\/em> and submitted to Finance Minister \u2014 <strong>not to be deferred to the following day<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>'Gist of Points'<\/strong> raised during the day required to be submitted to Finance Minister<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Form for 'Notes' is part of <strong>Annexure I of the Handbook of Parliamentary Procedure<\/strong> issued by Ministry of Finance<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Parliament Cell uploads <em>uncorrected<\/em> verbatim record of Proceedings of both Houses on the <strong>same day or following day<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\u2702\ufe0f<\/div>\r\n <span>7. CUT MOTIONS<\/span>\r\n <span class=\"nbh-num\">3 Types \u2014 Lok Sabha Only<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>When:<\/strong> After General Discussion, Demands for Grants of individual Ministries are taken up in Lok Sabha <em>for discussion and voting<\/em> as per a timetable decided at the <strong>Business Advisory Committee<\/strong> meeting.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Who Can Move:<\/strong> When a Demand is taken up, <em>any Member<\/em> who has given prior notice may move any of the following types of Cut Motions to seek <strong>reduction in the amount of the Demand<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"card-grid\" style=\"margin:14px 0;\">\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\u2702\ufe0f (a) Disapproval of Policy Cut<div class=\"card-ref\">Reduce to \u20b91<\/div><\/div>\r\n <div class=\"card-body\">\r\n <p>Motion: <em>\"That the amount of the demand be reduced to <strong>\u20b91<\/strong>\"<\/em><\/p>\r\n <p>Represents <strong>disapproval of the policy<\/strong> underlying the demand. Member indicates precise particulars of policy to be discussed. Discussion confined to specific points in notice \u2014 Member may advocate an <em>alternative policy<\/em>.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83d\udcb0 (b) Economy Cut<div class=\"card-ref\">Reduce by Specific Amount<\/div><\/div>\r\n <div class=\"card-body\">\r\n <p>Motion: <em>\"That the amount of the demand be reduced by a <strong>specified amount<\/strong>\"<\/em><\/p>\r\n <p>Represents economy that can be effected. Member may indicate a <strong>lump sum reduction<\/strong> or omission\/reduction of an item. Speech confined to how <em>economy can be effected<\/em> on the particular matter.<\/p>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udce2 (c) Token Cut<div class=\"card-ref\">Reduce by \u20b9100<\/div><\/div>\r\n <div class=\"card-body\">\r\n <p>Motion: <em>\"That the amount of the demand be reduced by <strong>\u20b9100<\/strong>\"<\/em><\/p>\r\n <p>To <strong>ventilate a specific grievance<\/strong> which is in the sphere of responsibility of Government of India. Discussion is limited to the particular grievance specified in the motion.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Advance Copies:<\/strong> Advance copies of Cut Motions relating to <strong>Ministry of Finance<\/strong> when received are sent to the <strong>Financial Adviser<\/strong> for preparation of briefs for the Finance Minister's use.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Reply:<\/strong> Cut motions are generally replied by the <strong>administrative Minister concerned<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:14px;\">\r\n <div class=\"box-label\">\u2b50 Quick Comparison \u2014 Three Cut Motions<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Type<\/th><th>Amount of Reduction<\/th><th>Purpose<\/th><th>Scope of Discussion<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>Disapproval of Policy<\/strong><\/td><td>Reduce to \u20b91<\/td><td>Disapprove the policy<\/td><td>Specific policy mentioned in notice; may advocate alternative<\/td><\/tr>\r\n <tr><td><strong>Economy Cut<\/strong><\/td><td>Reduce by specific amount (lump sum or item)<\/td><td>Effect economy<\/td><td>Confined to how economy can be effected on that matter<\/td><\/tr>\r\n <tr><td><strong>Token Cut<\/strong><\/td><td>Reduce by \u20b9100<\/td><td>Ventilate a specific grievance<\/td><td>Only the particular grievance in the motion<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\u26a1<\/div>\r\n <span>8. GUILLOTINE<\/span>\r\n <span class=\"nbh-num\">Last Day \u2014 All Outstanding Demands Voted<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>What is Guillotine:<\/strong> On the <strong>last day of discussion on Demands for Grants<\/strong>, the Speaker puts all <em>outstanding<\/em> Demands for Grants to the vote of the House simultaneously. This is known as the <strong>'Guillotine'<\/strong> \u2014 a device for bringing the debate on financial proposals to an end within a specified time \u2014 with the result that several Demands have to be voted <strong>without discussion<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Procedure When Guillotine Applied:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Member or Minister in attendance is asked by the Speaker to <strong>resume his\/her seat<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Cut Motions already moved are immediately put to vote and <strong>disposed (negated)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Ministry of Parliamentary Affairs ensures that <strong>Ministers of guillotined Ministries\/Departments are present<\/strong> in the House \u2014 to provide material\/answers on points raised by Members<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-warning\" style=\"margin-top:12px;\"><p>\u2b50 <strong>Significance:<\/strong> Guillotine is a practical necessity \u2014 if all demands were discussed at length, Parliament would not be able to pass the Appropriation Bill in time before the financial year begins. It ensures Budget procedure is completed within the session.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udcc3<\/div>\r\n <span>9. APPROPRIATION BILL<\/span>\r\n <span class=\"nbh-num\">Art. 114 \u2014 No Withdrawal without Appropriation<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div class=\"flow-chart\" style=\"margin:0 0 14px;\">\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">1<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\"><h5>Demands for Grants voted & passed by Lok Sabha<\/h5><p style=\"font-size:14px;\">After all demands voted (including guillotined ones)<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">2<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\"><h5>Appropriation Bill introduced in Lok Sabha<\/h5><p style=\"font-size:14px;\">With <strong>prior approval of the President<\/strong>. Special permission sought from Speaker for introduction, consideration and passing <em>on the same day<\/em>.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">3<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\"><h5>Lok Sabha considers and passes the Bill<\/h5><p style=\"font-size:14px;\">Scope of debate restricted to matters not already raised during Demands for Grants discussion.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\">4<\/div><\/div><div class=\"flow-content\"><h5>Transmitted to Rajya Sabha for consideration and return<\/h5><p style=\"font-size:14px;\">RS cannot amend \u2014 only consider and return. Becomes <strong>Appropriation Act<\/strong> \u2014 legal authority to withdraw from CFI.<\/p><\/div><\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Authorizes:<\/strong> Payment and appropriation of sums voted + charged expenditure from the Consolidated Fund of India for the services during the financial year.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Restricted Debate (Post-Guillotine):<\/strong> Scope of debate on Appropriation Bill (after remaining demands have been guillotined) is restricted to <strong>important matters or administrative policy<\/strong> in grants covered by the Bill \u2014 that have <em>not already been raised<\/em> during relevant Demands for Grants discussion.\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-red\" style=\"margin-top:12px;\"><p>\ud83d\udd12 <strong>Art. 114 \u2014 Golden Rule:<\/strong> \"No money shall be withdrawn from the Consolidated Fund of India except under Appropriation made by law.\" The Appropriation Act is the legal doorway to the CFI.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>10. FINANCE BILL<\/span>\r\n <span class=\"nbh-num\">Money Bill \u2014 75 Days to Pass<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Introduction:<\/strong> Finance Bill is introduced by FM <em>immediately after<\/em> AFS is presented in Lok Sabha. Being a <strong>Money Bill<\/strong>, introduced in Lok Sabha with President's recommendation under <strong>Art. 117(1)<\/strong>. Finance Bill is considered and passed <strong>after passing of the Appropriation Bill<\/strong>. In RS, procedure is same as for other Money Bills.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Secret Bill:<\/strong> Finance Bill is a <strong>Secret Bill<\/strong> \u2014 copies are NOT circulated to Members two days in advance (as required under <em>Direction 19 of 'Directions by the Speaker'<\/em>).\r\n <span class=\"nb-tag nb-tag-red\">\ud83d\udd12 Secret \u2014 No advance circulation<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Cannot be Opposed on Introduction:<\/strong> Introduction of the Finance Bill cannot be opposed.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>75-Day Rule:<\/strong> Under the <strong>Provisional Collection of Taxes Act, 1931<\/strong> \u2014 Finance Bill must be passed by both Houses and receive <strong>President's assent within 75 days<\/strong> of its introduction.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 75 days from introduction<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Immediate Effect \u2014 Customs & Excise:<\/strong> Provisions relating to Customs and Central Excise duties come into force <strong>immediately on expiry of the day of introduction<\/strong> by virtue of declaration under the Provisional Collection of Taxes Act, 1931 (expedient in public interest). This effect lasts for <strong>75 days or till enactment<\/strong>, whichever is earlier.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Second Finance Bill:<\/strong> Although there is no bar to introducing more than one Finance Bill in a year, if a <strong>second Finance Bill<\/strong> containing supplementary tax proposals is introduced, it must be <em>preceded by Demands for Grants and the connected Appropriation Bill<\/em>. The sequence under Arts. 112\u2013115 must be followed.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Speaker's Ruling:<\/strong> Finance Bill should <em>not<\/em> contain permanent amendments to both direct and indirect tax laws if they are not consequential to taxation proposals \u2014 for that, a separate <strong>Taxation Laws Amendment Bill<\/strong> should be brought forward.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\uddf3\ufe0f<\/div>\r\n <span>11. VOTE ON ACCOUNT<\/span>\r\n <span class=\"nbh-num\">Art. 116 \u2014 Interim Spending<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> The Constitution empowers <strong>Lok Sabha<\/strong> to make any grant in advance in respect of estimated expenditure for <strong>a part of the financial year<\/strong> \u2014 pending completion of procedure for voting of Demands. The purpose of Vote on Account is to <strong>keep Government functioning<\/strong> pending voting of final budget.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Convention:<\/strong> As a convention, Vote on Account is treated as a <strong>formal affair<\/strong> and passed by Lok Sabha.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>When Used:<\/strong> After advancement of budget cycle (Budget now presented 1 Feb), Vote on Account is presented in the <strong>election year when interim Budget is presented<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\u2699\ufe0f<\/div>\r\n <span>12. ROLE OF THE EXECUTIVE<\/span>\r\n <span class=\"nbh-num\">President + Council of Ministers<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Executive Authority:<\/strong> Executive authority of the Union is vested in the <strong>President of India<\/strong> \u2014 exercised directly or through officers as per Constitutional provisions. However, President acts in accordance with advice tendered by the <strong>Council of Ministers headed by the Prime Minister<\/strong> \u2014 collectively responsible to Parliament.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Individual Ministerial Responsibility:<\/strong> Each Minister holding a portfolio is <em>individually responsible<\/em> (as part of collective responsibility) to formulate departmental policies, oversee implementation and ensure efficient working of administrative machinery.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"org-wrap\" style=\"margin-top:14px;\">\r\n <div class=\"flowchart-title\">\ud83c\udfdb\ufe0f Executive Structure in Budget Process<\/div>\r\n <div style=\"display:flex; flex-direction:column; align-items:center;\">\r\n <div class=\"org-node on-0\">\ud83c\uddee\ud83c\uddf3 President of India<div class=\"tip\">Executive authority vested in President. Acts on advice of Council of Ministers. Approves Budget, Finance Bill, Appropriation Bill.<\/div><\/div>\r\n <div class=\"org-vline\"><\/div>\r\n <div class=\"org-node on-1\">\ud83c\udfdb\ufe0f Cabinet \u2014 Prime Minister & Council of Ministers<div class=\"tip\">Collectively responsible to Parliament. PM approves Summary for President. Cabinet briefed before Budget presentation.<\/div><\/div>\r\n <div class=\"org-vline\"><\/div>\r\n <div class=\"org-node on-2\">\ud83d\udcb0 Finance Minister<div class=\"tip\">Presents Budget in Lok Sabha. Approves Summary for President and Summary for Cabinet. Replies to General Discussion.<\/div><\/div>\r\n <div class=\"org-vline\"><\/div>\r\n <div class=\"org-row\">\r\n <div class=\"org-node on-3\">\ud83d\udcca Ministry of Finance<div class=\"tip\">DEA (Budget Division), Department of Expenditure, Department of Revenue, DFS, DIPAM. Coordinates entire Budget.<\/div><\/div>\r\n <div class=\"org-node on-3\">\ud83c\udfe2 Administrative Ministries<div class=\"tip\">Prepare departmental estimates. Chief Accounting Authority = Secretary. Assisted by Financial Adviser and CCA.<\/div><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udcb0<\/div>\r\n <span>13. ROLE OF MINISTRY OF FINANCE<\/span>\r\n <span class=\"nbh-num\">Nodal Ministry for Budget<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Overall Responsibility:<\/strong> The finances of Government have traditionally been controlled by the Ministry of Finance. With increase in complexities, select powers delegated to Administrative Ministries \u2014 but Ministry of Finance retains <strong>overall responsibility for co-ordination and control<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Preparation:<\/strong> The <strong>Budget Division<\/strong> has the responsibility for preparing the Union Budget.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Rules & Regulations:<\/strong> Ministry of Finance has issued various rules and regulations on financial management and control to be followed uniformly across Government of India.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcd0<\/div>\r\n <span>14. ROLE OF BUDGET DIVISION<\/span>\r\n <span class=\"nbh-num\">DEA, Ministry of Finance \u2014 21 Functions<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"box-definition\" style=\"margin-bottom:14px;\">\r\n <p><strong>Budget Division<\/strong> is in the <strong>Department of Economic Affairs (DEA), Ministry of Finance<\/strong>. Its functions are included in the <em>Government of India (Allocation of Business Rules), 1961<\/em>. Headed by <strong>Joint Secretary \/ Additional Secretary (Budget)<\/strong>.<\/p>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\ud83d\udccb Statutory Functions (21 Functions as per Allocation of Business Rules)<\/div>\r\n\r\n <div class=\"doc-letter-grid\" style=\"grid-template-columns:1fr 1fr; margin:10px 0 16px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:7px; padding:12px 14px;\">\r\n <div style=\"font-size:12.5px; font-weight:700; color:var(--navy-dark); text-transform:uppercase; letter-spacing:.5px; margin-bottom:8px;\">Core Budget Functions (i\u2013viii)<\/div>\r\n <ul class=\"nb-list\" style=\"gap:7px;\">\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Ways and means<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Preparation of Budget including supplementary\/excess grants; also Budget of a State\/UT where President's Rule is in operation<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Market Borrowing Programme of Central Government and Government Guaranteed Institutions<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Floatation of Market Loans by Central Government; issue and discharge of Treasury bills; Cash Management<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Administration of the Public Debt Act, 1944<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Fixation of interest rates for Central Government's borrowings and lending through NSSF<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Policy regarding Accounting and Audit procedures including classification of transactions<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(viii)<\/strong> Financial matters relating to Partition, Federal Financial Integration and Reorganisation of States<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:7px; padding:12px 14px;\">\r\n <div style=\"font-size:12.5px; font-weight:700; color:var(--navy-dark); text-transform:uppercase; letter-spacing:.5px; margin-bottom:8px;\">Other Functions (ix\u2013xxi)<\/div>\r\n <ul class=\"nb-list\" style=\"gap:7px;\">\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(ix)<\/strong> Contingency Fund of India & administration of Contingency Fund of India Act, 1950<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(x)<\/strong> Monitoring of budgetary position of Central Government<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xi)<\/strong> Public Provident Fund Scheme<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xii)<\/strong> Finance Commission<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xiii)<\/strong> Resources of Five Year and Annual Plans<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xiv)<\/strong> National Deposit Scheme, Special Deposit Schemes, Compulsory Deposit Scheme, other GoI Deposit Schemes<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xv)<\/strong> Small Savings including administration of National Savings Institute<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xvi)<\/strong> Duties and Powers of the Comptroller and Auditor General<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xvii)<\/strong> Laying of Audit Reports before Parliament under Art. 151<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xviii)<\/strong> Financial Emergency <strong>(xix)<\/strong> Government Guarantees<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xx)<\/strong> Functions of Treasurer of Charitable Endowments for India<\/div><\/li>\r\n <li class=\"nb-item\" style=\"font-size:14px;\"><div class=\"nb-bullet\" style=\"width:8px;height:8px;margin-top:7px;\"><\/div><div class=\"nb-item-text\"><strong>(xxi)<\/strong> Administration of Central Road and Infrastructure Fund Act, 2000<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\u2699\ufe0f Budget-Related Functions (8 Key Processes)<\/div>\r\n <div class=\"flow-chart\" style=\"margin:8px 0 0;\">\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">i<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Headed by JS \/ Addl. Secretary (Budget)<\/h5><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">ii<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Primary Responsibility: Scrutiny of Receipt & Expenditure Estimates<\/h5><p style=\"font-size:14px;\">For Budget Estimates of ensuing year, Revised Estimates of current year, and all related Statements\/Annexures.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">iii<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Item-by-item Examination of Departmental Estimates<\/h5><p style=\"font-size:14px;\">With due regard to explanations by estimating officers, recommendations of administrative departments, and actual expenditure\/receipt trends during current year.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">iv<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Close Scrutiny of Expenditure Projections<\/h5><p style=\"font-size:14px;\">In context of approvals\/sanctions by competent authorities and emergent expenditure \u2014 to enable <strong>realistic projections<\/strong>.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">v<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Detailed Scrutiny & Corrections in Classification<\/h5><p style=\"font-size:14px;\">Under various Major Heads, Voted\/Charged, Revenue\/Capital as necessary.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">vi<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Adopts Figures & Compiles Estimates<\/h5><p style=\"font-size:14px;\">After scrutiny \u2014 adopts figures for each item and compiles estimates in the form they appear in Budget documents.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">vii<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Communicates Adopted Figures to Ministries; Examines Consolidated Position<\/h5><p style=\"font-size:14px;\">After all Ministry estimates are settled \u2014 Budget Division examines as a whole and carries out changes as necessary with approval of competent authorities.<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:12.5px;\">viii<\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0;\"><h5>Pre-Presentation Modifications<\/h5><p style=\"font-size:14px;\">At any stage before Budget is presented \u2014 Finance Ministry may modify estimates if new factors emerge, to fulfill responsibility to present estimates as <strong>correctly as possible<\/strong>.<\/p><\/div><\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcbc<\/div>\r\n <span>15. DEPARTMENT OF EXPENDITURE<\/span>\r\n <span class=\"nbh-num\">Expenditure Policy & Finance Commission Grants<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Mandate:<\/strong> Department of Expenditure is concerned with expenditure-related financial policies covering: <strong>financial rules and regulations<\/strong>; delegation of financial powers; financial sanctions on issues not covered by delegated powers; review of staffing of government establishments; general principles of government accounting; capital restructuring of public sector undertakings.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Finance Commission Awards:<\/strong> Administers <em>grants part<\/em> of the Finance Commission award comprising:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Revenue deficit grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Calamity Relief Fund (CRF) grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Grants for local bodies<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Health, education and other special purpose grants<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Scheme Guidelines:<\/strong> Guidelines for <strong>formulation, appraisal and approval of Government funded schemes\/projects<\/strong> are issued\/updated from time to time.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83c\udfe2<\/div>\r\n <span>16. ADMINISTRATIVE MINISTRIES<\/span>\r\n <span class=\"nbh-num\">Secretary = Chief Accounting Authority<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Chief Accounting Authority:<\/strong> The <strong>Secretary of each Ministry<\/strong> is the Chief Accounting Authority \u2014 responsible for collection of revenue and control of expenditure with respect to his\/her Ministry\/Department.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>How Discharged:<\/strong> The Secretary discharges this function <strong>through and with the advice of:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The <strong>Financial Adviser (FA)<\/strong> \u2014 budget, financial advice, expenditure control<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The <strong>Chief Controller of Accounts (CCA)<\/strong> \u2014 accounting and accounts<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83e\uddee<\/div>\r\n <span>17. ROLE OF FINANCIAL ADVISERS<\/span>\r\n <span class=\"nbh-num\">14 Budget-Related Checks<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Why Introduced:<\/strong> Due to volume of work and administrative convenience, the system of <strong>integrated Financial Adviser<\/strong> was introduced.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role:<\/strong> Financial Adviser acts <em>on behalf of Ministry of Finance<\/em> in respect of matters <strong>outside the delegated financial powers<\/strong> of the Administrative Ministry.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Redefined Charter (1 June 2006):<\/strong> Financial Advisers responsible for: <strong>Budget formulation; FRBM tasks; Expenditure & Cash Management; Project\/programme formulation, appraisal, monitoring and evaluation; Screening of proposals; Leveraging non-budgetary resources; Non-tax receipts; Tax expenditure.<\/strong>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\u2705 14 Budget-Related Checks by Financial Advisers<\/div>\r\n\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Ensure that the <strong>schedule for Budget preparation is adhered to<\/strong> \u2014 timelines and stipulations in Budget Circular closely monitored.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> <strong>Scrutinize budget proposals thoroughly<\/strong> before sending to Ministry of Finance.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> <strong>Screen proposals for Supplementary Demands for Grants.<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Estimates scrutinized for: <strong>correctness of accounts classification; full coverage; reasonableness<\/strong> \u2014 and modified to the extent necessary in the FA's judgment.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Estimates of <strong>interest and capital receipts<\/strong> to be prepared as per Budget Circular guidelines and submitted to Budget Division in the prescribed form.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Expenditure estimates to be based on <strong>realistic assessment<\/strong>. For <strong>new schemes<\/strong> \u2014 no provision without completion of pre-Budget scrutiny. <strong>North East provisions<\/strong> (unless exempt) to be indicated separately.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Account for <strong>economy instructions<\/strong> issued by Finance Ministry \u2014 rationalize subsidies, improve operational efficiency, direct subsidies to targeted groups. Estimates must conform to prescribed economy measures.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(viii)<\/strong> Estimates finally recommended by FA to be summarized in <strong>Statement of Budget Estimates (Proposed)\/Expenditure Budget<\/strong> \u2014 and <strong>18 copies<\/strong> forwarded thereof.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ix)<\/strong> After pre-Budget meetings \u2014 prepare <strong>Statement of Budget Estimates (Final)<\/strong> as per approved expenditure ceilings \u2014 sent to Budget Division with other required statements.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(x)<\/strong> Follow <strong>broad guidelines for preparation of Notes on Demands<\/strong> as mentioned in Budget Circular.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xi)<\/strong> Statement showing <strong>items of new service \/ new instrument of service<\/strong> included in Demands for Grants \u2014 FA to ensure these are sent as soon as SBE (Final) is forwarded to Budget Division.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xii)<\/strong> While preparing <strong>Detailed Demands for Grants<\/strong> \u2014 ensure classification (major head, minor head etc.) is as per the <em>List of Major and Minor Heads of Accounts<\/em>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xiii)<\/strong> <strong>Monthly Expenditure Plan (MEP)<\/strong> for selected Ministries to be drawn up as per extant guidelines for release of funds \u2014 and included as an annex in Detailed Demands for Grants.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xiv)<\/strong> <strong>Gender Budget, Child Budget, SC\/ST allocation and FRBM Disclosures<\/strong> statements to be sent immediately after SBE is finalized.<\/div><\/li>\r\n <\/ul>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>18. CONTROLLER GENERAL OF ACCOUNTS (CGA)<\/span>\r\n <span class=\"nbh-num\">Accounting Cycle Completion<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Primary Role:<\/strong> CGA has responsibility for establishing and maintaining a <strong>technically sound accounting system<\/strong> in the Departmentalised Accounts Offices.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Monthly Report:<\/strong> CGA prepares an <strong>analytical report on expenditure, revenues, borrowings and deficit<\/strong> for the Finance Minister \u2014 <strong>every month<\/strong>. Also prepares annual <strong>Appropriation Accounts<\/strong> and <strong>Union Finance Accounts<\/strong> for presentation to Parliament.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Line Item Accounts:<\/strong> CGA maintains <strong>line item-wise accounts<\/strong> of all transactions involving:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Consolidated Fund of India | Contingency Fund of India | Public Account of India<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Various subsidiary accounts \u2014 Loan accounts, Fund accounts etc.<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Completes Budget Cycle:<\/strong> Preparation and submission of <strong>Appropriation and Finance Accounts to Parliament by CGA completes the cycle of budgetary process<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 CGA completes the Budget cycle<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Parliament Informed via Appropriation Accounts:<\/strong> Through Appropriation Accounts, Parliament is informed about <strong>expenditure incurred against appropriations made by Parliament in the previous financial year<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Audit of Expenditure:<\/strong> All expenditures are duly audited. <strong>Excesses or savings<\/strong> in expenditure are required to be explained in the Appropriation Accounts.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udca1<\/div>\r\n <span>19. NITI AAYOG<\/span>\r\n <span class=\"nbh-num\">Think Tank \u2014 from 1 Jan 2015<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Background:<\/strong> NITI Aayog (National Institution for Transforming India) came into existence on <strong>1st January, 2015<\/strong> replacing the erstwhile <strong>Planning Commission<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role \u2014 Think Tank:<\/strong> Serves as a <strong>Think Tank of the Government<\/strong> \u2014 provides Central and State Governments with relevant strategic and technical advice across the spectrum of key policy elements.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Specific Role:<\/strong> Also helps in the specific task of finalizing the <strong>Output Outcome Monitoring Framework (OOMF)<\/strong> \u2014 which brings out <em>measurable outputs and outcomes<\/em> of outlays made to different schemes.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\u2696\ufe0f<\/div>\r\n <span>20. FINANCE COMMISSION<\/span>\r\n <span class=\"nbh-num\">Tax Devolution to States<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role in Budget:<\/strong> Based on recommendations of the Finance Commission, the budget provisions for a year are made after <strong>earmarking the States' share<\/strong> to work out the <strong>Net Tax Revenues of the Union Government from Gross Tax Revenues<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-definition\" style=\"margin-top:12px; text-align:center;\">\r\n <p><strong>Gross Tax Revenue<\/strong> \u2212 <strong>States' Share (per FC recommendations)<\/strong> = <strong>Net Tax Revenue to Union<\/strong><\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>21. RESERVE BANK OF INDIA<\/span>\r\n <span class=\"nbh-num\">Banker to Government<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Banker to Government:<\/strong> As the banker to the Government, RBI has a crucial role in:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Monetary and Credit Policy Measures<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Government Securities Market<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Strengthening of Capital Market<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Technology and Payment System<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Development of Commercial and Co-operative Banking, Financial Institutions and Non-Banking Finance Companies<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Manages Public Debt:<\/strong> The <strong>public debt raised by Government<\/strong> by issue of securities is managed by the Reserve Bank. Also manages securities created under any other law or rule \u2014 provided such law specifically provides for their management by RBI.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Public Debt Management Cell:<\/strong> Created in the Ministry of Finance \u2014 its role is <strong>advisory in Public Debt Management<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd0d<\/div>\r\n <span>22. ROLE OF COMPTROLLER & AUDITOR GENERAL<\/span>\r\n <span class=\"nbh-num\">Art. 151 \u2014 Parliamentary Financial Control<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Crucial Role:<\/strong> C&AG plays a <strong>crucial role in parliamentary financial control<\/strong>. Audited Appropriation and Finance Accounts along with audit reports submitted to the <strong>President under Art. 151<\/strong> \u2192 then laid before Parliament.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Primary Audit Function \u2014 Two Aspects:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i) Expenditure Audit:<\/strong> Whether moneys shown as disbursed were <em>legally available for<\/em> and <em>applicable to<\/em> the service\/purpose to which applied or charged, and whether expenditure <em>conforms to governing authority<\/em><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii) Receipt Audit:<\/strong> Whether assessment, collection and allocation of revenue have been <em>properly done<\/em><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Additional Functions:<\/strong> C&AG also examines accounts relating to <strong>grants and loans given by Government to other bodies<\/strong>. Enabling provision in the Act passed by Parliament in <strong>1971<\/strong> \u2014 allows audit of any other bodies or authorities.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"flowchart\" style=\"margin-top:14px;\">\r\n <div class=\"flowchart-title\">C&AG Reporting Flow (Art. 151)<\/div>\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\">Audits Govt Accounts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Prepares Appropriation Accounts + Finance Accounts + Audit Reports<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Submitted to President<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Laid before Both Houses of Parliament<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">PAC Examines<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\u2696\ufe0f<\/div>\r\n <span>23. PARLIAMENTARY CONTROL<\/span>\r\n <span class=\"nbh-num\">3 Financial Committees + DRSCs<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Scope:<\/strong> Parliamentary Control over public expenditure is not limited to voting of money \u2014 it also extends to ensuring <strong>prudent expenditure<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> Art. 118 \u2014 each House may make rules for regulating, subject to Constitution, its procedure and conduct of business.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Three Financial Committees of Lok Sabha:<\/strong>\r\n <div class=\"three-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark); text-align:center;\"><div style=\"font-size:20px; margin-bottom:4px;\">\ud83d\udcca<\/div><div class=\"col-title\">Public Accounts Committee (PAC)<\/div><p style=\"font-size:13.5px;\">Examines Appropriation Accounts, Finance Accounts and C&AG reports<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--amber); text-align:center;\"><div style=\"font-size:20px; margin-bottom:4px;\">\ud83d\udccb<\/div><div class=\"col-title\">Estimates Committee<\/div><p style=\"font-size:13.5px;\">Scrutinizes estimates; suggests economies, efficiencies, alternative policies<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green); text-align:center;\"><div style=\"font-size:20px; margin-bottom:4px;\">\ud83c\udfed<\/div><div class=\"col-title\">Committee on Public Undertakings (COPU)<\/div><p style=\"font-size:13.5px;\">Examines PSU accounts and C&AG reports on PSUs<\/p><\/div>\r\n <\/div>\r\n <p style=\"font-size:14px; color:#555;\">Also: <strong>Department Related Standing Committees (DRSCs)<\/strong> \u2014 introduced in 1993 to strengthen parliamentary oversight of administration and scrutiny of budgetary proposals and Bills.<\/p>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83d\udccb A. Estimates Committee<\/div>\r\n <div class=\"box-definition\" style=\"margin-bottom:10px;\">\r\n <p>As per <strong>Rule 310 of Lok Sabha<\/strong> \u2014 there shall be a Committee on Estimates for examination of such estimates as may seem fit to the Committee or are specifically referred to it by the House or the Speaker.<\/p>\r\n <\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Functions (4 Functions):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Report what <strong>economies, improvements in organizational efficiency or administrative reform<\/strong>, consistent with the policy underlying the estimates, may be effected<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Suggest <strong>alternative policies<\/strong> in order to bring about efficiency and economy in administration<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Examine whether the <strong>money is well laid out<\/strong> within the limits of the policy implied in the estimates<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Suggest the <strong>form in which the estimates shall be presented<\/strong> to Parliament<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">May continue examination throughout the financial year and report as examination proceeds.<\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83c\udfdb\ufe0f B. Department Related Standing Committees (DRSCs)<\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Introduction:<\/strong> Full-fledged Committee system introduced in <strong>1993<\/strong> to strengthen parliamentary oversight, ensure executive accountability, and enable Parliament and the people to know about Government's final replies to Committee's specific recommendations.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Four Functions (as per Rule 270, Rules of Rajya Sabha):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Consider <strong>Demands for Grants<\/strong> of related Ministries\/Departments and report thereon \u2014 report shall NOT suggest anything of the nature of cut motions<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Examine <strong>Bills<\/strong> pertaining to Ministries\/Departments referred by Chairman or Speaker, and present report thereon<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Consider <strong>annual reports<\/strong> of Ministries\/Departments and make report thereon<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Consider national basic <strong>long-term policy documents<\/strong> referred by Chairman or Speaker, and make report thereon<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83d\udcca C. Public Accounts Committee (PAC)<\/div>\r\n <div class=\"box-definition\" style=\"margin-bottom:10px;\">\r\n <p>As per <strong>Rule 308 of Lok Sabha<\/strong> \u2014 there shall be a Committee on Public Accounts for examination of accounts showing appropriation of sums granted for the expenditure of Government of India, the Annual Finance Accounts of Government, and such other accounts laid before the House.<\/p>\r\n <\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Three Duties in Scrutinizing Appropriation Accounts:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Moneys shown as disbursed were <strong>legally available for<\/strong> and <strong>applicable to<\/strong> the service\/purpose to which applied or charged<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Expenditure <strong>conforms to the authority<\/strong> which governs it<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Every <strong>re-appropriation<\/strong> has been made in accordance with provisions under rules framed by competent authority<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Also to Examine:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Accounts of <strong>State Corporations, trading\/manufacturing schemes<\/strong> together with balance sheets, P&L accounts and C&AG report thereon<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Accounts of <strong>autonomous and semi-autonomous bodies<\/strong> audited by C&AG under Presidential direction or statute of Parliament<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> C&AG Report where President required audit of any receipts or examination of accounts of <strong>stores and stocks<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Excess Expenditure:<\/strong> If money spent on any service in a financial year <em>in excess of the amount granted<\/em> \u2014 Committee shall examine circumstances leading to such excess and make such recommendation as it may deem fit. <span class=\"nb-tag nb-tag-red\">\u2757 Post-facto review of excess<\/span><\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:16px;\">\r\n <div class=\"box-label\">\u2b50 Quick Comparison \u2014 Parliamentary Financial Committees<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Feature<\/th><th>PAC<\/th><th>Estimates Committee<\/th><th>DRSCs<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>Rule<\/strong><\/td><td>Rule 308, LS<\/td><td>Rule 310, LS<\/td><td>Rule 270, RS<\/td><\/tr>\r\n <tr><td><strong>Focus<\/strong><\/td><td>Post-expenditure \u2014 was money spent correctly?<\/td><td>Pre-expenditure \u2014 are estimates sound?<\/td><td>Both \u2014 Demands for Grants + Bills + Annual Reports<\/td><\/tr>\r\n <tr><td><strong>C&AG Link<\/strong><\/td><td>Examines C&AG Audit Reports<\/td><td>No direct C&AG link<\/td><td>No direct C&AG link<\/td><\/tr>\r\n <tr><td><strong>Can suggest Cut Motions?<\/strong><\/td><td>No<\/td><td>No<\/td><td>No \u2014 Report shall NOT suggest cut motions<\/td><\/tr>\r\n <tr><td><strong>Scope<\/strong><\/td><td>Appropriation Accounts, Finance Accounts, PSUs, Autonomous Bodies<\/td><td>Estimates \u2014 economy, efficiency, alternative policy, form of estimates<\/td><td>Demands for Grants, Bills, Annual Reports, Policy Documents<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n\r\n \r\n <div id=\"ch3\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 3 : BUDGET PROCESS<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">Aug<\/div><div class=\"sb-label\">Budget process<br>commences<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Sep<\/div><div class=\"sb-label\">Budget Circular<br>issued<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Oct<\/div><div class=\"sb-label\">Pre-Budget<br>Discussions<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">1 Feb<\/div><div class=\"sb-label\">Budget<br>Presented<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">6<\/div><div class=\"sb-label\">SBE Expenditure<br>Categories<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">4<\/div><div class=\"sb-label\">FRBM Disclosure<br>Statements<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"flowchart\">\r\n <div class=\"flowchart-title\">\ud83d\uddd3\ufe0f Budget Preparation Timeline \u2014 August to March<\/div>\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83c\udf3f <strong>Aug<\/strong> \u2014 Process Starts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udccb <strong>Sep<\/strong> \u2014 Budget Circular issued<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0);\">\ud83d\udcca <strong>Oct<\/strong> \u2014 Provisional SBE + Pre-Budget Discussions<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0);\">\ud83d\udcac <strong>Nov\u2013Dec<\/strong> \u2014 Finalization + Ceilings communicated<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0);\">\ud83d\udcc4 <strong>Jan<\/strong> \u2014 Final SBE + DDG<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060);color:#fff;\">\ud83c\udfa4 <strong>1 Feb<\/strong> \u2014 Budget Presented in Parliament<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udd04<\/div>\r\n <span>1. BUDGET PROCESS \u2014 Overview (Paras 3.1\u20133.4)<\/span>\r\n <span class=\"nbh-num\">Administrative + Legislative<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Timeline:<\/strong> Though Union Budget is presented on <strong>1st February<\/strong> (or other suitable date), the process commences in <strong>mid-August of the previous year<\/strong> and continues till the end of March.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Budget Division's Schedule:<\/strong> Budget Division prepares a comprehensive <strong>Schedule for Budget preparation activities<\/strong> \u2014 clearly indicating roles and responsibilities of all stakeholders involved in the Budget preparation process.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Election Year:<\/strong> In the year of <strong>General Elections to Lok Sabha<\/strong>:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Interim Budget<\/strong> is presented before elections<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Regular Budget<\/strong> is presented after elections and assumption of office by the new Government \u2014 on a date as decided by the new Government<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Two Types of Budget Activities:<\/strong>\r\n <div class=\"two-mini\" style=\"margin:10px 0 4px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark);\">\u2699\ufe0f Administrative Process<\/strong>\r\n <p style=\"font-size:14px; margin-top:6px;\">Budget and documents prepared in consultation with stakeholders. <em>This chapter discusses this process.<\/em><\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800;\">\ud83c\udfdb\ufe0f Legislative Process<\/strong>\r\n <p style=\"font-size:14px; margin-top:6px;\">Budget passed by Parliament after discussion. (Covered in Chapter 2.)<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Basis of Budget Preparation:<\/strong> Budget Division prepares the Budget broadly on the basis of <strong>detailed estimates of expenditure and receipts from Ministries\/Departments<\/strong> and its own subordinate estimating authorities \u2014 keeping in view actual past requirements, current year trends, and Government decisions with financial implications.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>2. BUDGET CIRCULAR<\/span>\r\n <span class=\"nbh-num\">Issued: September each year<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Commencement of Budget Process:<\/strong> Budget process formally commences with the issue of the <strong>Budget Circular<\/strong> \u2014 normally in the <strong>month of September<\/strong> each year.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 September = Start of formal Budget process<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Purpose:<\/strong> Provides guidance to Ministries\/Departments for framing:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revised Estimates (RE)<\/strong> for the current year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Budget Estimates (BE)<\/strong> for the ensuing financial year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Detailed instructions on preparation of estimates of various types of receipts and expenditure, including <strong>formats and statements<\/strong> in which estimates are to be furnished<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udce5 ESTIMATES OF RECEIPTS \u2014 Paras 3.6 to 3.8<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcb5<\/div>\r\n <span>3. REVENUE RECEIPTS<\/span>\r\n <span class=\"nbh-num\">Tax + Non-Tax Revenue<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <div class=\"box-keypoints\" style=\"margin-bottom:14px;\">\r\n <div class=\"box-label\">\ud83d\udcca Classification of Government Receipts<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 0;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark);\">1\ufe0f\u20e3 Revenue Receipts<\/strong>\r\n <ul style=\"margin:6px 0 0 14px; font-size:14px;\">\r\n <li><strong>Tax Revenue<\/strong> \u2014 Direct + Indirect taxes<\/li>\r\n <li><strong>Non-Tax Revenue (NTR)<\/strong> \u2014 3 components:<br>\r\n (a) Interest from States, UTs & other sources<br>\r\n (b) Dividend from PSUs, RBI, Banks & Insurance Cos.<br>\r\n (c) Other NTR\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800;\">2\ufe0f\u20e3 Capital Receipts<\/strong>\r\n <ul style=\"margin:6px 0 0 14px; font-size:14px;\">\r\n <li><strong>Debt Receipts<\/strong> \u2014 Borrowings<\/li>\r\n <li><strong>Non-Debt Capital Receipts<\/strong> \u2014 Disinvestment + Repayment of loans & other receipts<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <p style=\"font-size:13.5px; color:#555; margin-top:10px; padding:7px 10px; background:#fff; border-radius:4px; border:1px solid var(--border);\">\ud83d\udccc NTR estimates called from Ministries\/Departments and <strong>compiled by Budget Division<\/strong>. Meetings organized with select Ministries for detailed discussion before finalization.<\/p>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\ud83d\udcc2 Four Categories for Preparing Receipt Estimates<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Taxes, duties and receipts in relation to <strong>Union Territories without legislature<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> <strong>Interest receipts<\/strong> \u2014 on loans\/advances to State Govts., UT Govts., Foreign Govts., PSEs and others incl. Govt. servants; interest charged to working expenses of departmental commercial undertakings <span class=\"nb-tag nb-tag-red\">\u2757 Not in Budget Circular form<\/span><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Revenue receipts adjustable under Major Head <strong>'1605 \u2014 External Grant Assistance'<\/strong> and <strong>'1606 \u2014 Aid Material and Equipment'<\/strong> <span class=\"nb-tag nb-tag-red\">\u2757 Not in Budget Circular form<\/span><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> All other Revenue receipts including <strong>cess<\/strong> \u2014 excluding cess collected by <strong>CBEC and CBDT<\/strong>. (Furnished in Budget Circular form)<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83c\udfe6 Estimates of Central Taxes and Duties<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">Furnished to Budget Division by <strong>Department of Revenue<\/strong> \u2014 via <strong>CBDT<\/strong> (Direct Taxes) and <strong>CBIC<\/strong> (Indirect Taxes & Customs) as per prescribed timelines.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Direct Tax estimates<\/strong> \u2014 based on tax rate decisions and growth assumptions; provided by <strong>Tax Policy Legislation (TPL) Division of CBDT<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Indirect Tax estimates<\/strong> \u2014 provided by <strong>Tax Research Unit (TRU) of CBIC<\/strong> in required format.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>UT Administrations:<\/strong> Estimates of taxes, duties and other revenue receipts for UT administrations furnished to Finance Ministry by various authorities as detailed in Budget Circular.<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcb0 Estimates of Interest Receipts \u2014 9 Groups<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:10px 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(a)<\/strong> State and UT Governments<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Foreign Governments<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(c)<\/strong> Public Sector Financial Institutions<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(d)<\/strong> Industrial & Commercial Enterprises (public & private)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Statutory Bodies (municipalities, port trusts etc.)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Departmental Commercial Undertakings<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(g)<\/strong> Other borrowers excl. Govt. servants (dock labour boards, cooperative societies, educational institutions)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(h)<\/strong> Advances to Government Servants<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--amber); border-radius:6px; padding:9px 11px; font-size:13.5px;\"><strong>(i)<\/strong> Other interest receipts \u2014 premium on loans, interest on Cash Balance Investment Account (mainly DEA)<\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Responsibility:<\/strong> <strong>Chief Controllers of Accounts<\/strong> prepare interest receipt estimates \u2014 with reference to loans outstanding in their books including loans expected to be sanctioned during the ensuing year. Based on books \u2014 not on what companies propose. Requires approval of <strong>Financial Adviser<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Realistic Assessment:<\/strong> Realistic assessment of interest due from PSUs and loan repayments \u2014 ensuring current obligations are discharged and outstanding dues cleared within a practical timeframe. <strong>NIL information must also be submitted in writing without fail.<\/strong> Prescribed form covers both interest receipts and loan repayments.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 NIL info mandatory \u2014 cannot be skipped<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Interest on Capital Outlay of Departmental Commercial Undertakings:<\/strong> Should correspond to expenditure provisions. CCA\/Controller of Accounts must ensure this correspondence. Average rate of interest advised separately by Ministry of Finance.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Write-off and Waiver:<\/strong> Reliefs\/concessions to PSUs (write-off of loans, waiver of interest\/guarantee fee) must be reflected in <strong>Expenditure Budget as distinct items of expenditure with equivalent receipts assumed thereunder<\/strong>. Even though non-cash, assumed receipts must be included in receipt estimates to Budget Division.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfd7\ufe0f<\/div>\r\n <span>4. ESTIMATES OF CAPITAL RECEIPTS<\/span>\r\n <span class=\"nbh-num\">Loans + Disinvestment + Bonus Shares<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>What Capital Receipts Include:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Receipts by way of <strong>loan repayments<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Disinvestment<\/strong> of equity holdings in PSEs<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Issue of <strong>bonus shares<\/strong> by PSEs in favour of Central Government<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Net receipts under <strong>Public Account transactions<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Loan Repayment Estimates:<\/strong> Furnished in forms prescribed in Budget Circular. If receipts are <strong>notional<\/strong> (due to write-off, re-financing or conversion into equity) \u2014 highlighted in the <strong>'Remarks' column<\/strong>. Any modification in repayment terms (extension of moratorium\/repayment) to be clearly mentioned. Estimates should fully reflect endeavours to realize amounts due.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Bonus Shares:<\/strong> Classifiable under Major Head <strong>'4000 \u2014 Miscellaneous Capital Receipts'<\/strong>. Furnished by <strong>Chief Controller of Accounts<\/strong> \u2014 with <strong>company-wise estimates<\/strong>. Must correspond with provisions for related investments on the expenditure side.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Disinvestment & Dividend Receipts:<\/strong> Furnished by <strong>Department of Investment and Public Asset Management (DIPAM)<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd10<\/div>\r\n <span>5. PUBLIC ACCOUNT<\/span>\r\n <span class=\"nbh-num\">No Net Debit or Credit ideally<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Furnished by:<\/strong> <strong>Chief Controllers of Accounts<\/strong> and concerned Accounts Officers of UT Governments\/Administrations (with and without legislatures) \u2014 in form prescribed in Budget Circular.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Basis of Preparation:<\/strong> Detailed review of Public Account transactions, past trends and other information. Receipts and disbursements on <strong>separate sheets<\/strong>.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Exception \u2014 Group Insurance Scheme:<\/strong> For CG employees \u2014 furnished by <strong>Chief Controller of Accounts, Ministry of Finance<\/strong> in a consolidated manner. For UT Govt. employees \u2014 by <strong>UT Cell, Ministry of Home Affairs<\/strong>. Ministries\/Departments need not include this.<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Footnote Explanations:<\/strong> Adequate explanation for any major variation and nature of transaction to be given through <strong>footnotes<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Special Ministries:<\/strong> <strong>Ministry of Railways (Railway Board), Ministry of Defence (Finance Division) and Department of Telecommunications<\/strong> furnish Public Account estimates in their <strong>Cash Requirement Estimates<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>General Rule:<\/strong> Ministries\/Departments should <em>not<\/em> have large transactions in Public Account \u2014 except in areas like <strong>Provident Funds and approved Special Deposits<\/strong>. Ideally <strong>no Net debit or credit<\/strong> in a year \u2014 will not be accepted without full justification.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Net debit\/credit requires full justification<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udce4 ESTIMATES OF EXPENDITURE \u2014 Paras 3.9 to 3.11<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>6. GENERAL GUIDELINES \u2014 EXPENDITURE ESTIMATES<\/span>\r\n <span class=\"nbh-num\">8 Key Guidelines<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.1) When to Submit + Discussions:<\/strong> Estimates to be furnished to Budget Division for <strong>pre-Budget discussions<\/strong> \u2014 normally commencing around <strong>mid-October<\/strong> \u2014 chaired by <strong>Secretary (Expenditure)<\/strong> to decide net budgetary ceilings of each Ministry\/Department.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Mid-October \u2014 Pre-Budget Discussions start<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.2) Review Existing Budget First:<\/strong> Ministries\/Departments should first review existing Expenditure Budget to: prioritize activities and schemes; identify those that can be <strong>eliminated, reduced in size or merged<\/strong>. Estimates must conform to projections in <strong>MTEF Statement<\/strong> released by Ministry of Finance.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.3) Discontinued Schemes:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Discontinued schemes must <strong>not appear in Revised Estimates<\/strong> of current year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Schemes not continuing beyond current year must <strong>not be included in BE<\/strong> of ensuing year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Discontinued\/merged schemes must be mentioned in <strong>notes below the SBE<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.4) Pre-Budget Scrutiny Mandatory:<\/strong> Under <strong>standing instructions<\/strong> \u2014 no provision shall normally be made in Budget without completion of <strong>pre-Budget scrutiny\/appraisal of a project\/scheme<\/strong>. Where provision made without scrutiny \u2014 scrutiny must be completed and approvals obtained <strong>before commencement of financial year and passing of Budget<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 No provision without pre-Budget scrutiny<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.5) Factors for Framing Estimates:<\/strong> Due note to be taken of \u2014 past performance; stage of formulation\/implementation of schemes; institutional capacity of implementing agencies; constraints on spending; and most importantly, <strong>quantum of Government assistance lying with recipients unutilized<\/strong> \u2014 to minimize scope for surrenders at a later stage.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.6) PAC Requirement on Large Savings:<\/strong> PAC requires that savings in a Grant amounting to <strong>\u20b9100 crore and above<\/strong> be explained to the Committee. Other Parliamentary Committees have also repeatedly expressed concern over large savings.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 \u20b9100 crore savings \u2192 mandatory PAC explanation<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.7) Effective Internal Mechanism:<\/strong> Budget Division has issued instructions that each Ministry\/Department must put in place an effective mechanism for <strong>realistically assessing fund requirements<\/strong> \u2014 so that unwarranted surrender of savings is avoided.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.9.8) No Provision for Long-vacant Posts:<\/strong> No provision may be made in establishment budget for posts <strong>lying vacant for one year or more<\/strong>. Even for shorter vacancies, provisioning to be made with <strong>circumspection<\/strong> to avoid eventual savings.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Posts vacant 1+ year \u2014 no budget provision<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div class=\"box-keypoints\" style=\"margin-top:14px;\">\r\n <div class=\"box-label\">\u2b50 8 Guidelines \u2014 Quick Reference Card<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.1<\/strong> \u2014 Submit to BD; Pre-Budget Discussions mid-Oct; chaired by Secy.(Exp.)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.2<\/strong> \u2014 Review existing Exp. Budget first; prioritize; conform to MTEF<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.3<\/strong> \u2014 No discontinued schemes in RE\/BE; note them in SBE<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.4<\/strong> \u2014 No provision without pre-Budget scrutiny of scheme<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.5<\/strong> \u2014 Consider past performance, implementation stage, absorptive capacity, unspent balances<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.6<\/strong> \u2014 Savings \u2265 \u20b9100 crore \u2192 explain to PAC<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.7<\/strong> \u2014 Put in place mechanism to avoid unwarranted surrender<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 12px; font-size:13.5px;\"><strong>3.9.8<\/strong> \u2014 Posts vacant 1+ year \u2192 no provision allowed<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcdd<\/div>\r\n <span>7. INFORMATION FOR PRE-BUDGET DISCUSSIONS<\/span>\r\n <span class=\"nbh-num\">SBE Format + 6 Expenditure Categories<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.10.1) How to Submit:<\/strong> Ministries\/Departments submit Budget Proposals as <strong>Provisional Statement of Budget Estimates (SBE)<\/strong> \u2014 then submit hard copies in proper format to respective sections in Budget Division.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udccb SBE Preparation \u2014 9 Instructions<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Three-Level Scheme Depiction (maximum):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a) Umbrella Schemes \u2192 (b) Schemes \u2192 (c) Sub-Schemes<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Scheme Categorization:<\/strong> All schemes categorized as either <strong>Centrally Sponsored Schemes (CSS)<\/strong> or <strong>Central Sector Schemes<\/strong> \u2014 including provision for North East and Sikkim.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) EAP \/ Public Account Fund \u2014 Sub-scheme Level Depiction:<\/strong> If scheme has EAP component and\/or funded from Public Account Fund (e.g. cesses) \u2014 separately shown at sub-scheme level:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Gross Budgetary Support <strong>(b)<\/strong> EAP Component <strong>(c)<\/strong> Amount met from (Name of Fund)<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Transfer to \/ Amount from Fund \u2014 Two Separate Entries:<\/strong> Entries related to transfer to fund and amount met from fund shown as <strong>two separate entries<\/strong> in SBEs below the schemes. If Public Account Fund used for CSS \u2014 transfer from <strong>Major Head 3601\/3602<\/strong> to ensure transfers to States are not understated.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Interest Payments & Bond Repayment:<\/strong> Entries for <strong>interest payments and repayment of principal of GoI-funded service bonds<\/strong> \u2014 shown separately as a line entry under the schemes from which such interest is being paid.\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-radius:5px; padding:9px 12px; margin:7px 0 0; font-size:13.5px;\">\r\n \u26a0\ufe0f <strong>NE Major Heads (2552, 4552, 6552):<\/strong> Provisions for 'transfers to' and 'amount met from' any reserve fund must NOT be made from these Major Heads \u2014 as they are used for transitory provisions which will be re-appropriated to functional heads. Such provisions to be made under <strong>relevant functional heads<\/strong>.\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi) Major Head-wise Allocation:<\/strong> Scheme allocation continues to be prepared <strong>major head-wise<\/strong> \u2014 used to generate DG, Part B of SBE and statements in Budget Profile.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vii) Six Broad Expenditure Categories in SBE:<\/strong>\r\n <div class=\"two-mini\" style=\"margin:10px 0 6px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark); font-size:13.5px;\">A. Centre's Expenditure<\/strong>\r\n <ul style=\"margin:6px 0 0 12px; font-size:13.5px;\">\r\n <li><strong>(i)<\/strong> Establishment Expenditure of the Centre<\/li>\r\n <li><strong>(ii)<\/strong> Central Sector Schemes<\/li>\r\n <li><strong>(iii)<\/strong> Other Central Expenditure incl. CPSEs and Autonomous Bodies<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800; font-size:13.5px;\">B. Centrally Sponsored Schemes & Transfers<\/strong>\r\n <ul style=\"margin:6px 0 0 12px; font-size:13.5px;\">\r\n <li><strong>(iv)<\/strong> Centrally Sponsored Schemes<\/li>\r\n <li><strong>(v)<\/strong> Finance Commission Transfers<\/li>\r\n <li><strong>(vi)<\/strong> Other Transfers to States<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 All 6 categories \u2014 exam must-know<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(viii) All Budget Lines Categorized:<\/strong> All budget lines categorized into one of the six categories. If an existing line\/umbrella scheme has items belonging to more than one category \u2014 it must be <strong>broken up and adjusted<\/strong> suitably under relevant categories.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ix) Illustration \u2014 Welfare of Children:<\/strong> If 'Welfare of Children' umbrella has Central Sector Scheme + untied GIA to Autonomous Body \u2014 broken up as:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Central Sector Scheme \u2192 <strong>Category (ii)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Untied GIA to AB \u2192 <strong>Category (iii) \u2014 Other Central Expenditure<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><em>Exception:<\/em> If grants to AB are under a scheme for implementing it \u2014 need not be broken up; figures under Central Sector Scheme<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\u2696\ufe0f Factors for Preparing Provisional Estimates<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:9px 13px; margin:8px 0 10px; font-size:14px;\">\r\n <strong>Priority Rule:<\/strong> Budget must first be provided for all <strong>committed and continuing expenditure<\/strong> \u2014 before including provisions for new schemes\/items of expenditure.\r\n <\/div>\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Latest actuals of current year + actuals for same period in preceding year<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Actual expenditures during the previous financial year (entire year \u2014 not just H1)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Appropriations\/re-appropriations ordered\/contemplated during remaining part of current FY; any sanction issued\/proposed including on new schemes. If EFC\/SFC\/Cabinet approvals are pending \u2014 must be clearly brought out.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> All pending arrears incorporated in SBE \u2014 if any part left out, reasons to be separately submitted<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Any excess expenditure incurred to be specifically highlighted \u2014 for taking into account in Revised Estimates<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Care for including <strong>advances from Contingency Fund<\/strong> and the need to recoup the same<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:16px;\">\ud83d\udcce 11 Additional Items to be Furnished with Provisional SBEs<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Items of expenditure matched by or linked to receipts \u2014 externally aided projects, bonus shares, cesses etc.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Provision included in respect of <strong>vacant posts<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Separate statement of <strong>committed liabilities as arrears<\/strong> \u2014 payments already due but unfulfilled due to lack of budgetary provision; neither paid nor provided in Budget but supported through a valid sanction<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> <strong>Unspent balances<\/strong> \u2014 released by Ministry but pending utilization by implementing agencies \u2014 as on <strong>31st March<\/strong> of previous FY, <strong>30th June<\/strong> and <strong>30th September<\/strong> of current FY \u2014 with all grantee\/loanee bodies (other than States) that received more than <strong>\u20b91 crore<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> Unspent balances and <strong>pending Utilization Certificates<\/strong> \u2014 State-wise and scheme-wise \u2014 as on 31st March of previous FY, 30th June and 30th September of current FY<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Explanations for variations between <strong>BE and RE (proposed)<\/strong> \u2014 scheme-wise separately<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Measures to increase <strong>user charges<\/strong> levied by Ministries\/Departments and autonomous bodies to recover costs<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(viii)<\/strong> Efforts to recover <strong>arrears of Non-Tax Revenue<\/strong>; whether CPSUs paying dividend as per DIPAM policy (OM No. 5\/2\/2016-Policy dated 27.05.2016). Actuals of last year and estimates for current year.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ix)<\/strong> For subsidies \u2014 <strong>assumptions regarding subsidy calculations<\/strong> to be clearly indicated<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(x)<\/strong> Details of major\/important <strong>umbrella schemes<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(xi)<\/strong> For ABs covered under TSA \u2014 details of <strong>grants-in-aid provided, amount utilized, and amount written back to Consolidated Fund<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83e\udd1d<\/div>\r\n <span>8. PRE-BUDGET DISCUSSIONS & FINALIZATION<\/span>\r\n <span class=\"nbh-num\">Chaired by Secretary (Expenditure)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.1)<\/strong> Budget Division prepares briefs for pre-Budget meetings in a prescribed format \u2014 with <strong>tentative RE and BE ceilings<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.2)<\/strong> Detailed discussions on expenditure items based on: <strong>trends of expenditure, absorptive capacity, unspent balance, status of appraisal & approval of schemes\/projects<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.3)<\/strong> Requirements of funds for all expenditure categories (programmes, schemes) and departmental receipts discussed \u2014 chaired by <strong>Secretary (Expenditure)<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.4)<\/strong> Receipts of departmentally run commercial undertakings (netted against gross expenditure) discussed in detail. All Ministries required to submit details of <strong>autonomous bodies\/implementing agencies with dedicated corpus funds<\/strong> \u2014 with reasons for continuance, grant-in-aid requirement, and why they should not be wound up.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.5)<\/strong> Estimates initially submitted may undergo changes due to scrutiny in Budget Division and deliberations between <strong>Secretary (Expenditure) and Secretary or Financial Adviser of the Department<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.6)<\/strong> Expenditure estimates provisionally finalized after <strong>Secretary (Expenditure) completes discussions<\/strong> with Secretaries and Financial Advisers.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.7)<\/strong> Provisional <strong>ceilings for expenditure communicated to Ministries\/Departments<\/strong> after approval of <strong>Finance Minister<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Finance Minister's approval needed for ceilings<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.11.8)<\/strong> Ministries\/Departments to indicate actual expenditure (net of recoveries) in SBEs against each scheme for previous year in <strong>UBIS<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udccc SPECIAL TOPICS \u2014 Paras 3.12 to 3.18<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udf3f<\/div>\r\n <span>9. PROVISIONS FOR NORTH EASTERN REGION & SIKKIM<\/span>\r\n <span class=\"nbh-num\">10% of GBS mandatory<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.12.1) Mandatory 10%:<\/strong> All Ministries\/Departments (except those specifically exempted by <strong>Ministry of DoNER<\/strong>) are required to spend <strong>10% of Gross Budget Support (GBS)<\/strong> from their allocation under Central Sector Schemes and CSS for the benefit of <strong>North Eastern Region & Sikkim<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 10% GBS for NER & Sikkim \u2014 mandatory<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.12.2) Major Head Classification:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Revenue Expenditure<\/strong> \u2192 Major Head <strong>'2552 \u2014 North Eastern Region'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Capital Expenditure<\/strong> \u2192 <strong>'4552 \u2014 Capital Outlay on NER'<\/strong> or <strong>'6552 \u2014 Loans for NER'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For eventual <strong>re-appropriation to appropriate functional heads<\/strong> at time of expenditure<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(3.12.4) Exemption List by DoNER:<\/strong> DoNER to send list of exempted Ministries\/Departments and schemes to Budget Division \u2014 by due dates in Budget Circular.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udc74<\/div>\r\n <span>10. COMPOSITE DEMAND FOR CIVIL PENSIONS<\/span>\r\n <span class=\"nbh-num\">Administered by CPAO, Dept. of Expenditure<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i) CPAO Controls:<\/strong> The Demand for Grant 'Pensions' is administered and controlled by the <strong>Central Pension Accounting Office (CPAO), Department of Expenditure, New Delhi<\/strong>. CPAO prepares and compiles the Demand 'Pensions' for the ensuing year.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii) Accountant General's Role:<\/strong> <strong>Accountant General<\/strong> furnishes to CPAO \u2014 estimates of pension payments accounted for and in respect of other sub-heads. Pensionary charges categorized as <strong>'charged' expenditure<\/strong> should be reflected accordingly.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii) Director of Audit, Central Revenues:<\/strong> Furnishes to CPAO \u2014 estimates for staff of <strong>Indian Audit and Accounts Department<\/strong> retiring during ensuing year. Estimates of Post and Railway Audit Offices (ab-initio debited to working expenses) to be excluded.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv) CPAO Consolidation:<\/strong> All other pensionary estimates from Accounts Offices of Ministries\/Departments, UT Administrations and <strong>Controller General of Defence Accounts, New Delhi<\/strong> \u2192 sent to CPAO \u2192 consolidated \u2192 furnished to Budget Division.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v) Recoveries from States:<\/strong> Separate estimates of recoveries from State Governments \u2014 adjustable under Receipt Major Head <strong>'0071 \u2014 Contributions and Recoveries towards Pension and Other Retirement Benefits'<\/strong> \u2014 forwarded by CPAO to Budget Division for incorporation in revenue receipts under Department of Expenditure.<\/div><\/li>\r\n <\/ul>\r\n <div class=\"two-mini\" style=\"margin:12px 0 0;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">\ud83d\udccc Note 1 \u2014 Compassionate Fund<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Expenditure from 'Compassionate Fund' adjustable under sub-head 'Payment from Compassionate Fund' under Major Head <strong>'2235 \u2014 Social Security and Welfare'<\/strong>.<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">\ud83d\udccc Note 2 \u2014 CG Employees' Insurance Scheme<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Confined to employees who <strong>opted out of Group Insurance Scheme<\/strong> (introduced 1 Jan 1982). Dept. of Expenditure (Establishment Division) furnishes consolidated expenditure estimates to Budget Division under advice to CPAO.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\udcc2<\/div>\r\n <span>11. ESTIMATES IN DG CONTROLLED BY BUDGET DIVISION<\/span>\r\n <span class=\"nbh-num\">Interest Payments + Loans to Govt. Servants<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.1) Interest Payments:<\/strong> Estimates for interest on <strong>provident fund balances of employees<\/strong>, deposits in Public Account including Reserve Funds, deposits of Commissioners of Payments etc. \u2014 furnished by <strong>Chief Controllers of Accounts \/ Controllers of Accounts<\/strong> including Ministry of Railways (Railway Board) and Ministry of Defence.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.2) Finance Wings' Duty:<\/strong> Finance Wings to ensure estimates of 'Interest Payments' are furnished by <strong>Controllers of Accounts to Budget Division<\/strong>. Changes in RE for current year and BE for next year also to be explained by the estimating authority.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.3) Loans to Government Servants \u2014 Statement Required:<\/strong> Estimates must be accompanied by a Statement showing:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Actual disbursements under each category of advance during the <strong>preceding three years<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Actual expenditure in the <strong>first 6 months of current financial year<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Furnished by Budget Section of the concerned Ministry\/Department<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.14.4) Deadline:<\/strong> Estimates and actual expenditure up to <strong>30th September<\/strong> to be furnished to Budget Division in prescribed form. Ministries to furnish estimates of loans to Govt. servants and recoveries thereof as per prescribed date in Budget Circular.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udccc<\/div>\r\n <span>12. MATERIAL FOR STATEMENTS \u2014 DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">New Service \/ New Instrument of Service<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.15.1)<\/strong> Statement showing items of <strong>new service<\/strong> for which provision is made in BE of the ensuing financial year should be furnished to Ministry of Finance.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.15.2) Exact Match Required:<\/strong> Information furnished for inclusion in Demands for Grants must <strong>exactly match<\/strong> the information in the <strong>Detailed Demand for Grant (DDG)<\/strong> of the respective Ministry\/Department.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 DG and DDG must match exactly<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.15.3) Reference:<\/strong> Revised Guidelines on Financial Limits for \"New Service \/ New Instrument of Service\" \u2014 DEA O.M. No. F.1(23)-B(AC)\/2005 dated 25.05.2006.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>13. DETAILED DEMANDS FOR GRANTS (DDG)<\/span>\r\n <span class=\"nbh-num\">13 Schedules | UBIS \u2192 PFMS<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.1) Who Prepares:<\/strong> Respective Ministries\/Departments prepare their DDG \u2014 in format given in Budget Circular. Classification (major head, minor head etc.) must be as per <strong>List of Major and Minor Heads of Accounts<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.2) Reconciliation Mandatory:<\/strong> Totals for each Major Head and Revenue\/Capital Sections (charged and voted) in DDG must <strong>exactly correspond to provisions in Demands for Grants prepared by Budget Division<\/strong>. Final print order only after reconciliation is completed.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Print only after reconciliation<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.3) Header Format:<\/strong> Major Head number and description indicated at <strong>top right corner of each page<\/strong> under the header line.<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcce 13 Schedules \/ Statements to Accompany DDG<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Estimated strength of establishment & provisions \u2014 grouped by pay scales (must correspond to summary statement)<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> Project-wise provision for <strong>externally aided projects<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> Non-scheme expenditure provisions of <strong>\u20b925 lakhs and above<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> Provisions in BE for payment of <strong>grants-in-aid to non-Govt. bodies<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(v)<\/strong> Details of individual works and projects costing <strong>\u20b95 crore or above<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vi)<\/strong> Revised cost estimates of projects of <strong>PSEs and departmental undertakings<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vii)<\/strong> Transfer or gift of Govt. properties exceeding <strong>\u20b95 lakhs<\/strong> to non-Govt. bodies<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(viii)<\/strong> Contributions to <strong>International bodies<\/strong> \u2014 membership fees only (revenue expenditure); capital section investments excluded<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ix)<\/strong> Guarantees given by Central Govt. \u2014 outstanding as on <strong>previous financial year<\/strong><\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(x)<\/strong> Grants-in-aid exceeding <strong>\u20b95 lakhs (recurring)<\/strong> or <strong>\u20b910 lakhs (non-recurring)<\/strong> actually sanctioned to private institutions\/organizations\/individuals during the year<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(xi)+(xii)<\/strong> Source of funds for grantee bodies receiving grants of over <strong>\u20b910 lakh per year<\/strong> from CFI and other sources<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(xiii)<\/strong> Object Head-wise details<\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.5) MEP\/QEP Statement:<\/strong> Monthly Expenditure Plan \/ Quarterly Expenditure Plan as per OM No. 12(13)-B(W&M)\/2020 dated 25 May 2022.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.6) Major Head Codes:<\/strong> Major Head Codes in DDG must correspond to codes in main Demands for Grants.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.7) Codification Rules:<\/strong> Standard numeric codification (December 1994 instructions) to be strictly adhered to. <strong>No new sub-head\/detailed head<\/strong> to be opened without numeric codes assigned from office of <strong>Controller General of Accounts<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 New heads \u2192 numeric codes from CGA mandatory<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.8) UBIS Entry Mandatory:<\/strong> DDG shall be <strong>mandatorily entered in UBIS<\/strong>. DDG generated from UBIS fed into <strong>PFMS<\/strong> for enabling incurring of expenditure.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 UBIS \u2192 DDG \u2192 PFMS \u2192 Expenditure<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.16.9) Website Upload:<\/strong> All Ministries\/Departments to upload <strong>full details of DDG as approved by Parliament<\/strong> on their website \u2014 for transparency. (OM No. 15(38)-B(R)\/2008 dated 14.8.2008)<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83e\udd1d<\/div>\r\n <span>14. ALLOCATION FOR SC\/ST SUB-COMPONENT<\/span>\r\n <span class=\"nbh-num\">SCSP (MH 789) + TASP (MH 796)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.1) NITI Aayog Guidelines:<\/strong> Comprehensive guidelines issued vide NITI Aayog OM No. M-11011\/8\/2017-SJE dated 20.11.2017 (read with OM dated 14.1.2019). Obligated Ministries\/Departments to keep required percentage under <strong>SCSP<\/strong> and <strong>TASP<\/strong> \u2014 and endeavour to keep higher percentage where possible. (Guidelines under review; fresh guidelines expected.)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.2) Calculation Basis:<\/strong> <strong>Total allocation for CSS and Central Sector Schemes<\/strong> of obligated Ministries taken for calculating % of earmarking under SCSP\/TASP. Allocation must <strong>not be less than BE of previous year<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Cannot reduce SCSP\/TASP below previous year's BE<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.3) Exemption Requests Considered by:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>SCSP<\/strong> exemptions \u2192 Ministry of <strong>Social Justice & Empowerment<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>TASP<\/strong> exemptions \u2192 Ministry of <strong>Tribal Affairs<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Both with <strong>approval of their respective Ministers<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.17.4) Pre-Budget Review via UBIS:<\/strong> Comprehensive review of progress of expenditure under:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>SCSP \u2014 Minor Head 789<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>TASP \u2014 Minor Head 796<\/strong><\/div><\/li>\r\n <\/ul>\r\n Data to be fed in UBIS for review and consideration in pre-Budget meeting.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 MH 789 = SCSP | MH 796 = TASP<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udce2<\/div>\r\n <span>15. FRBM DISCLOSURE STATEMENTS<\/span>\r\n <span class=\"nbh-num\">4 Statements under FRBM Rules, 2004<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"card-grid\" style=\"grid-template-columns:repeat(2,1fr); margin:0 0 14px; gap:10px;\">\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udee1\ufe0f (i) Guarantees given by Government<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Extracted from <strong>Register of Guarantees<\/strong> maintained by Ministries\/Departments. Classified into <strong>6 classes as per GFR, 2017<\/strong>. Revised Government Guarantee Policy, 2022 published in May 2022.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83d\udcb0 (ii) Tax Revenues raised but not realized<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Must be consistent with information in <strong>C&AG reports on Direct and Indirect Taxes<\/strong> for the relevant year.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\ud83d\udcc9 (iii) Arrears of Non-Tax Revenues<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Guarantee fee arrears must be reconciled. If arrears exceed <strong>\u20b9500 crore<\/strong> \u2014 reasons to be explained. Submitted in <strong>UBIS only<\/strong>.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card\" style=\"border:1px solid var(--border);\">\r\n <div class=\"card-head\" style=\"background:linear-gradient(90deg,#0a3030,#1a6060); color:#fff;\">\ud83c\udfdb\ufe0f (iv) Asset Register<\/div>\r\n <div class=\"card-body\" style=\"font-size:14px;\">\r\n Submitted in <strong>UBIS only<\/strong>. Totals must tally with <strong>Union Government's Finance Accounts<\/strong>. Variations with previous year must be explained in footnotes.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.18.3) C&AG Observations:<\/strong> C&AG has observed inconsistencies\/discrepancies in disclosure statements \u2014 relating to arrears of NTR; loans to foreign governments; variation in closing\/opening balances of physical and financial assets (when compared to Finance Accounts). All Ministries to ensure <strong>utmost accuracy<\/strong>. Variations with previous year to be explained in footnotes.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(3.18.6) Annuity Projects:<\/strong> GoI approving Annuity projects for infrastructure development:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Concessionaire (private sector)<\/strong> meets entire upfront\/construction cost (no Government grant) + annual maintenance<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Recovers entire investment + pre-determined return from <strong>annuities payable by Government every year<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Information to be provided in prescribed format of Budget Circular<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udccc 7 Special Instructions for FRBM Statements<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Values shown in <strong>crore of rupees<\/strong> \u2014 not in lakhs\/thousands (e.g. \u20b940 lakh = \u20b90.40 crore)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Consistency between information provided to Budget Division and in <strong>C&AG reports on Direct and Indirect Taxes<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> While reporting NTR arrears \u2014 <strong>guarantee fee arrears should be reconciled<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Variations with last year's reported information \u2014 explained in <strong>footnotes or appropriate remark portion<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> NTR arrears exceeding <strong>\u20b9500 crore<\/strong> \u2014 reasons to be explained in appropriate remark portion<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> Arrears of NTR and Asset Register \u2014 submitted in <strong>UBIS only<\/strong>. Statements signed by competent authority (with telephone number) forwarded to <strong>Department of Economic Affairs<\/strong><\/div><\/li>\r\n <\/ul>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch4\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 4 : BUDGET FINALIZATION<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">3<\/div><div class=\"sb-label\">Core Principles:<br>Secrecy, Accuracy,<br>Timeliness<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Jan<br>Wk1<\/div><div class=\"sb-label\">Key to Budget<br>Docs submitted<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">7 Jan<\/div><div class=\"sb-label\">CBDT\/CBIC tax<br>estimates deadline<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2017-18<\/div><div class=\"sb-label\">Plan\/Non-Plan<br>merger; OOMF starts<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b9500 Cr<\/div><div class=\"sb-label\">Outlay threshold<br>for OOMF<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">800<\/div><div class=\"sb-label\">Copies of List of<br>DGs for Lok Sabha<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\uddd3\ufe0f<\/div>\r\n <span>1. BUDGET ACTIVITIES & TIMELINES<\/span>\r\n <span class=\"nbh-num\">Secrecy \u00b7 Accuracy \u00b7 Timeliness<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.1) Three Core Principles:<\/strong> In the entire process of Budget preparation commencing with issue of Budget Circular, there is a need for maintaining <strong>secrecy, accuracy and timeliness<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Three pillars: Secrecy \u00b7 Accuracy \u00b7 Timeliness<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.2) Intensive Checking:<\/strong> All statements, information and inputs require <strong>intensive checking<\/strong> \u2014 with special attention to <strong>manually generated statements<\/strong>, for which an <strong>additional level of check<\/strong> is to be ensured. List of such statements allocated\/distributed amongst staff and officers is circulated internally every year in Budget Division with the <strong>approval of JS\/AS (Budget)<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.3) Follow-up by DDs\/USs:<\/strong> Concerned <strong>Deputy Directors\/Under Secretaries in Budget Division<\/strong> are required to follow up with Ministries\/Departments for receipt of information regarding different Statements\/Annexures of Budget documents for which they are responsible \u2014 ensuring they are received and processed within given timelines.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.4) Budget Activity Schedule:<\/strong> Tentative timelines for receiving information\/activities associated with Budget preparation\/completion of budgetary documents\/processes have been brought through <strong>Budget Activity Schedule<\/strong> \u2014 circulated to all concerned. Draft Budget Activity Schedule is in <strong>Annexure 2<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.1.5) Paperless Budget (from 2021-22):<\/strong> Budget documents from <strong>2021-22<\/strong> have been brought out in <strong>digital mode<\/strong>. Tentative activity-wise schedule for paperless Budget is in <strong>Annexure 4<\/strong>. Paperless Budget documents provided through <strong>e-mail to Lok Sabha and Rajya Sabha Secretariat<\/strong> at the earliest after completion of Budget Speech by Finance Minister. LS\/RS Secretariat further sends\/distributes Budget documents through <strong>online mode to Members of Parliament<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Paperless Budget from 2021-22<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>2. RESPONSIBILITIES FOR BUDGET DOCUMENTS<\/span>\r\n <span class=\"nbh-num\">Dynamic Assignment | Director\/DS supervision<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.2.1) Dynamic Allocation:<\/strong> Preparation and finalization of different Budget documents is currently assigned to different sections. However, these allocations are <strong>dynamic and may be changed\/re-assigned<\/strong> as per requirements with the <strong>approval of AS\/JS (Budget)<\/strong>. Each <strong>Director\/Deputy Secretary in charge of the concerned Section<\/strong> in Budget Division is responsible for keeping a close watch and personally supervise the preparation of these documents.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.2.2) Acquaintance & Checklist:<\/strong> Staff of Budget Division must fully <strong>acquaint themselves with the current year's document<\/strong> in relation to allocated responsibilities (Annexure 5) \u2014 and preferably have a <strong>check-list for each statement<\/strong> of each document for which they are responsible.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd0d<\/div>\r\n <span>3. SCRUTINY OF STATEMENT OF BUDGET ESTIMATES (SBE)<\/span>\r\n <span class=\"nbh-num\">UBIS | 6 Expenditure Categories | 4 Expenditure Types<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.1) Post-Meeting Process:<\/strong> After pre-Budget meetings, approved ceilings for expenditure are communicated \u2014 including <strong>separate ceilings for Revenue and Capital expenditure<\/strong> \u2014 on the basis of which <strong>Financial Advisers prepare the SBE (Final)<\/strong> in the form prescribed in Budget Circular and forward it to Budget Division.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.2) UBIS \u2014 Union Budget Information System:<\/strong> A software \u2014 <strong>UBIS<\/strong> \u2014 created for submission\/processing and finalization of SBE and other Budget documents. Available <strong>online<\/strong> \u2014 accessible by Ministries\/Departments for filling details of estimates.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 UBIS = Online system for SBE submission & processing<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin:14px 0;\">\r\n <div class=\"box-label\">\ud83d\udcca 6 Broad Expenditure Categories (from Budget 2017-18 \u2014 Plan\/Non-Plan merger)<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 0;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"color:var(--navy-dark); font-size:13.5px;\">A. Centre's Expenditure<\/strong>\r\n <ul style=\"margin:7px 0 0 12px; font-size:13.5px; line-height:1.8;\">\r\n <li><strong>(i) Establishment Expenditure of the Centre<\/strong> \u2014 all establishment-related expenditure of Ministries\/Departments incl. attached & subordinate offices. Covers: salaries, medical expenses, wages, OTA, foreign\/domestic travel, office expenses, materials & supplies, publications, advertising & publicity, training, other admin expenses, POL, cost of ration, clothing & tentage, professional services, rent rates & taxes, royalty, pensionary charges, rewards & minor works, motor vehicles, IT etc.<\/li>\r\n <li><strong>(ii) Central Sector Schemes<\/strong> \u2014 entirely funded by Central Govt.; implemented by Central Agencies (Ministries\/Departments, autonomous bodies, special purpose vehicles). Exception: with <strong>specific prior consent of DoE<\/strong>, can be implemented through State agencies \u2014 but funds transferred <strong>directly to implementing agencies, not through State treasuries<\/strong>.<\/li>\r\n <li><strong>(iii) Other Central Expenditure<\/strong> \u2014 provisions for CPSUs, autonomous bodies; interest payments, repayment of debt, contributions to international organizations. Note: ICAR, CSIR, Atomic Energy etc. which also implement CS Schemes \u2014 provision shown under Central Sector Schemes category.<\/li>\r\n <\/ul>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"color:#7a5800; font-size:13.5px;\">B. Centrally Sponsored Schemes & Transfers<\/strong>\r\n <ul style=\"margin:7px 0 0 12px; font-size:13.5px; line-height:1.8;\">\r\n <li><strong>(iv) Centrally Sponsored Schemes<\/strong> \u2014 reflected in <strong>Statement 4A of Expenditure Profile<\/strong> and as approved by Competent Authority. Implemented by State\/UT governments with sharing pattern as approved. Central share routed through <strong>State\/UT treasuries as grants<\/strong> under object heads \u2014 except in case of <strong>DBT<\/strong> where functional heads can be used. In DBT cases, mapping of allocations not routed through State treasuries required to compute total resource transfers.<\/li>\r\n <li><strong>(v) Finance Commission Transfers<\/strong> \u2014 only comes in the demand titled <strong>\"Transfers to States\"<\/strong> under Department of Expenditure, Ministry of Finance.<\/li>\r\n <li><strong>(vi) Other Transfers to States<\/strong> \u2014 all other transfers to States such as those made under <strong>National Disaster Response Fund<\/strong>, Assistance to schemes under <strong>proviso (i) to Article 275(1)<\/strong> of the Constitution.<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83c\udff7\ufe0f Expenditure Types<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(4,1fr); gap:8px; margin:10px 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:var(--navy-dark);\">E<\/strong><br>Voted<br>Expenditure<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:var(--crimson);\">C<\/strong><br>Charged<br>Expenditure<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:#7a5800;\">Y<\/strong><br>Recovery<\/div>\r\n <div style=\"background:#f4f0fa; border:1px solid #c8b8e8; border-left:3px solid #6a40a0; border-radius:5px; padding:10px 12px; font-size:13.5px; text-align:center;\"><strong style=\"font-size:14px; color:#5030a0;\">R<\/strong><br>Receipt<\/div>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.4) Major Head Expenditure:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For Expenditure Type \u2014 Charged\/Voted\/Total: it is the <strong>major head under which expenditure is incurred\/proposed<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For Expenditure Type \u2014 Receipt: it is the <strong>major head against which the receipt is netted<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">For Expenditure Type \u2014 Recovery: it is the <strong>same as Major Head Receipt\/Recovery<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.5) Major Head Receipt\/Recovery:<\/strong> In case of Expenditure Type \u2014 Receipt\/Recovery, it is the <strong>receipt or recovery major head<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.6) PSE Category:<\/strong> A PSE Category is a heading which appears <strong>by itself without any number preceding it in Part C of SBE<\/strong> and is a grouping for PSEs. All PSEs within a category are <strong>totalled at the end of the Category<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.7) UBIS Worksheet Structure:<\/strong> The SBE database has <strong>one worksheet for each Demand for Grant<\/strong>. Each worksheet identified as <strong>Dxx<\/strong> (where xx = demand number, e.g. D10, D25). Both the SBE and Demands for Grant provisions for individual demands are prepared in the <strong>same database worksheet<\/strong>. The complete worksheet functions as both <strong>input and final output<\/strong> for SBEs and DGs. Additional functional\/summary areas defined within worksheet for intermediate calculation and further processing of other output statements.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.3.8) NIC Training:<\/strong> <strong>NIC of Ministry of Finance<\/strong> conducts comprehensive training for officers\/staff of Ministries\/Departments handling Budget work \u2014 for proper orientation and understanding of the SBE and the format in which information is required to be sent to Budget Division.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div style=\"margin:20px 0 4px; padding:9px 18px; background:var(--navy-dark); color:#fff; border-radius:6px; font-weight:700; font-size:13.5px; letter-spacing:.4px;\">\ud83d\udcc4 BUDGET DOCUMENTS<\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfa4<\/div>\r\n <span>4. FINANCE MINISTER'S SPEECH<\/span>\r\n <span class=\"nbh-num\">Facts checked by Budget Division<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Various Departments\/Divisions in Finance Ministry and other Departments\/Ministries are required to provide <strong>input related to Budget Speech<\/strong> of the Finance Minister.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n For checking <strong>facts and figures in the FM's speech<\/strong> \u2014 insofar as they are referred to in other Budget documents \u2014 the same is done by the <strong>Budget Division<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\udd11<\/div>\r\n <span>5. KEY TO BUDGET DOCUMENTS<\/span>\r\n <span class=\"nbh-num\">Submitted: First week of January<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> <strong>Editorial revisions<\/strong> to be carried out wherever required<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Key to Budget Document to be added\/explained as the <strong>first document<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Index to be <strong>reviewed\/amended<\/strong> as per changes made<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Practice:<\/strong> This document is submitted for approval during the <strong>first week of January<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 First week of January deadline<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcd1<\/div>\r\n <span>6. DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">Contents \u00b7 Summary \u00b7 NS\/NIS Statement<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Contents:<\/strong> Page numbers etc. as given in the list of contents must be checked to ensure they match with those assigned to each Demand for Grant.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Introduction:<\/strong> Necessary consequential changes to be carried out in the introduction.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) Summary:<\/strong> Revenue\/Capital and Charged\/Voted expenditure to be taken from the <strong>approved Statement of Budget Estimates<\/strong> while checking the 'Summary' portion.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Demands for Grants \u2014 4 checks by Demands Section:<\/strong> DGs are to be prepared and got approved by concerned sections of Budget Division. Demands Section checks:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Correctness of number of Demand for Grant<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Nomenclature of Ministries\/Departments<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Nomenclature of Heads of Accounts \u2014 checked from <strong>List of Major and Minor Heads of Accounts (LMMHA)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> DG summary tallied with individual DGs<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Statement on New Service\/New Instrument of Service (NS\/NIS):<\/strong> <strong>Demands Section<\/strong> has the responsibility to call for information from all Ministries\/Departments and prepare the NS\/NIS Statement on the basis of information so furnished.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udce4<\/div>\r\n <span>7. EXPENDITURE BUDGET<\/span>\r\n <span class=\"nbh-num\">UBIS-based | Net of Recoveries | 8+8 Checks<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Source:<\/strong> Figures in Expenditure Budget are as per <strong>SBE filled\/submitted by Ministries\/Departments in UBIS<\/strong>. Estimates and actual expenditure are, generally, <strong>net of recoveries<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Dedicated Reserve Funds \u2014 Negative Entries:<\/strong> As an exception, expenditure met from <strong>dedicated reserve funds maintained in Public Account<\/strong> are shown as recoveries and indicated as <strong>negative (-) entries<\/strong>. Actual expenditure for previous year are mapped from <strong>DDG data furnished by CGA<\/strong> to the line entries appearing in SBE \u2014 this exercise carried out in UBIS.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) RE and BE Entry + Write-up Checking:<\/strong> RE for current year and BE for next year also to be entered into UBIS. Write-up\/Notes to Demands together with print proof of SBEs have to be seen\/checked by concerned DDs\/USs \u2014 with reference to final vetted copies of SBEs\/DGs received from Ministries\/Departments. Additionally, write-ups\/Notes will also be checked by all <strong>Directors\/Deputy Secretaries\/Additional Budget Officer in Budget Division<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Checks in Expenditure Budget (6 checks):<\/strong> Part C provisions for capital investment in Public Enterprises must match provisions in Part A. Additional checks:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Correctness of Number\/Nomenclature of Demands for Grants relating to the Ministry\/Department<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Correctness of Number\/Nomenclature of Major Heads and Budget provisions<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> If any scheme newly included\/deleted in RE\/BE \u2014 properly inserted\/deleted in soft format of SBE through UBIS (important as some statements compiled from final SBEs)<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Soft data of SBE to be checked properly; matching of figures from one section to another in Spreadsheet to be verified<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(e)<\/strong> Any correction at a later stage after submission of SBEs to NIC \u2014 must be <strong>routed through NIC<\/strong> for capturing revised data in all related statements<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(f)<\/strong> Uniformity in pattern\/presentation of write-ups of different Ministries\/Departments<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) 8 Verifications Required:<\/strong>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Ceilings verification<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> IEBR reflection in SBEs as per PFC-II Division; verification of Charged Expenditure<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> RE provisions to be based upon supplementary given\/likely to be given<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(d)<\/strong> Verification of Recoveries\/Netted receipts<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Verification of provisions for North East Region<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Reviewing the Write-up (Hard & Soft Copy)<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(g)<\/strong> Verification of the <strong>CHECK DIGIT<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 11px; font-size:13.5px;\"><strong>(h)<\/strong> Deletion of line entries where <strong>no expenditure provision or actual expenditure is zero<\/strong><\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi) Checks During Lock-in Period in Budget Press (4 checks):<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(a)<\/strong> Verification of ceilings with detailed break-down<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(b)<\/strong> Checking provisions for <strong>Charged Expenditure (shown in italics)<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(c)<\/strong> Checking Recoveries\/Netted receipts; Review of write-ups<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(d)<\/strong> Deletion of zero lines<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>8. EXPENDITURE PROFILE<\/span>\r\n <span class=\"nbh-num\">Aggregation across Demands | Gender \u00b7 SC\/ST \u00b7 Children<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Expenditure Profile gives an <strong>aggregation of various types of expenditure and certain other items across demands<\/strong> through different Statements.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Important Statements include:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Major variations between <strong>BE and RE<\/strong> (current year) and between <strong>RE and BE<\/strong> (ensuing year) with brief reasons<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Contributions to <strong>International bodies<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Estimated strength of establishment of various Government Departments and provision thereof<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Gender Budgeting<\/strong> statement<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Schemes for Development of SCs and STs<\/strong> including SCSP\/SCSS and TSS allocations<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Schemes for Welfare of Children<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Expenditure details and budget estimates regarding <strong>autonomous bodies<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Details of certain <strong>important funds in Public Account<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Statements showing <strong>externally aided projects<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Expenditure Profile gives total provisions for each Ministry arranged under categories \u2014 <strong>CSS, Central Sector Schemes, Establishment, Other Central Expenditure, Transfer to States<\/strong> etc. \u2014 and highlights Budget provisions for certain important programmes and schemes.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udce5<\/div>\r\n <span>9. RECEIPTS BUDGET<\/span>\r\n <span class=\"nbh-num\">Tax \u00b7 NTR \u00b7 Non-Debt \u00b7 Debt | 8 Annexures<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"blue-head\">\ud83c\udfe6 (i) Tax Revenue<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(a) Estimates deadline:<\/strong> Department of Revenue (<strong>CBDT and CBIC<\/strong>) furnishes estimates for Direct Taxes and Indirect Taxes by <strong>7th January<\/strong> to Budget Division.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 7 January = CBDT\/CBIC deadline<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(b) Write-up + States' share:<\/strong> Write-up to be submitted by Revenue Department for Direct\/Indirect Taxes. On receipt of estimates from CBDT and CBIC \u2014 <strong>States' share calculated for RE\/BE<\/strong> from the shareable pool as per <strong>percentage recommended by Finance Commission<\/strong> after deducting cost of collection, as provided in Expenditure Budget.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcbc (ii) Non-Tax Revenue<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(a)<\/strong> Letters issued to Ministries\/Departments (including UTs) calling for NTR estimates by due date in Budget Circular.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(b)<\/strong> Estimates given to respective sections in Budget Division (Ministry\/Department-wise) for getting approved from the <strong>designated Director in Budget Division<\/strong> \u2014 tentatively by <strong>end of December<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(c)<\/strong> Estimates as approved by Director are consolidated in the form of Statement and submitted for approval of <strong>Secretary (DEA)<\/strong> \u2014 by <strong>first week of January<\/strong> every year \u2014 for incorporation in Receipt Budget documents.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 NTR: Director approval by end-Dec \u2192 Secretary (DEA) approval by first week of Jan<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83c\udfd7\ufe0f (iii) Non-Debt Capital Receipts<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>Loan repayment receipts<\/strong> from CPSEs \u2014 compiled by <strong>PD Section<\/strong>; from States \u2014 compiled by <strong>States Section<\/strong>. Disinvestment receipts estimates \u2014 furnished by <strong>DIPAM<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcb0 (iv) Debt Capital Receipts \u2014 5 Components<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(a) Market Loan:<\/strong> Worked out on basis of <strong>Market borrowing requirements of Government<\/strong>. Details of borrowing calendar and periodical notification issuance at Annexure 13.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(b) National Small Savings Fund (NSSF):<\/strong> Compiled by <strong>NS Section<\/strong> \u2014 on basis of information from <strong>Department of Posts\/CGA\/Banks<\/strong>. Details at Annexure 14.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(c) Other Receipts:<\/strong> Figures included on basis of information from concerned Ministry\/Department\/RBI. E.g. estimates of Funds pertaining to Railways received from <strong>Ministry of Railways<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(d) International Financial Institutions:<\/strong> <strong>OMI and BC Division of DEA<\/strong> compile the information and send to Budget Division for incorporation in Receipts Budget \u2014 through <strong>IFU of DEA<\/strong>.<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(e) Market Stabilization Scheme:<\/strong> Included as per estimates provided by <strong>RBI<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcce Receipts Budget Annexures \u2014 Source & Content<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 1 & 2 \u2014 Trends in Receipts:<\/strong> Compiled on basis of information from <strong>Controller General of Accounts<\/strong>. Actual expenditure\/receipt figures for 8 preceding years + RE (current year) + BE (ensuing year).<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 3 \u2014 Reconciliation between AFS and Receipt Budget:<\/strong> Two parts: A-Revenue Receipts, B-Capital Receipts. Revenue difference: Railway\/Postal\/Commercial Receipts; Receipts incidental to Market Borrowings; Write-off\/Waiver of Loans & Interest. Capital difference: Public Debt Disbursement and Special Securities for Subsidies.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 4, 4A & 4B \u2014 State-wise Distribution of Net Proceeds of Union Taxes and Duties:<\/strong> Generated by <strong>States Section<\/strong> on basis of Finance Commission recommendation and tax receipt estimates.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 5 \u2014 Tax Revenue raised but not realized \/ Revenue Foregone:<\/strong> Statements furnished by <strong>Department of Revenue<\/strong>.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 6 \u2014 Arrears of Non-Tax Revenue:<\/strong> Compiled on basis of estimates furnished by <strong>Ministries\/Departments<\/strong>.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 7 \u2014 Revenue Impact of Tax Incentives under Central Tax System:<\/strong> Provided by <strong>Department of Revenue<\/strong>.<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Annex 8 \u2014 Sources and Applications of NSSF:<\/strong> Compiled by <strong>NS Section of Budget Division<\/strong>.<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>Part B \u2014 Statements of Liability\/Assets:<\/strong> Actual figures for 1950-51 and four preceding years + RE + BE. Verified with figures from <strong>last year's Capital Receipts Budget (older actuals)<\/strong> and <strong>CGA (last year actual)<\/strong>. Also includes: Current Rupee Loans (RBI + W&M Section); Special Securities Converted to Marketable Securities; Guarantees; Asset Register; NSSF; Annuity Projects; External Assistance; Market Loans due for discharge.<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcc3<\/div>\r\n <span>10. ANNUAL FINANCIAL STATEMENT \u00b7 KEY FEATURES \u00b7 FRBM STATEMENTS \u2014 Paras 4.4.7\u20134.4.9<\/span>\r\n <span class=\"nbh-num\">UBIS-generated | FM Speech-based | 2 FRBM Statements<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.4.7) Annual Financial Statement (AFS):<\/strong> Generated on the basis of information filled by <strong>different sections of Budget Division in UBIS<\/strong>. Actuals are on the basis of information provided by <strong>CGA<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.4.8) Key Features of Budget:<\/strong> Prepared on the basis of the <strong>Finance Minister's speech<\/strong> and the major features of budgetary allocations for Ministries\/Departments.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.4.9) Fiscal Policy Statements under FRBM:<\/strong> <strong>Two Fiscal Policy Statements<\/strong> under the provisions of the FRBM Act are presented with the Budget \u2014 prepared on the basis of guidelines in the <strong>FRBM Act\/Rules<\/strong>. Details discussed in <strong>Annexure 7<\/strong> of the Manual.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Two FRBM Fiscal Policy Statements presented with Budget<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd12<\/div>\r\n <span>11. BUDGET PRESS & SECURITY \/ LOCK-IN ARRANGEMENTS<\/span>\r\n <span class=\"nbh-num\">IB handles security | Construction complete by 30 Nov<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.1)<\/strong> Finance Ministry has its <strong>own press<\/strong> to print the entire set of Budget papers. Entry to Budget Press is <strong>restricted in the months before the Budget is presented<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.2) Lock-in:<\/strong> Employees of the press stay in the Press along with other staff and officers who are also <strong>locked-in for the last few days<\/strong> \u2014 as a security measure to ensure <strong>foolproof secrecy<\/strong> for Budget papers.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Staff locked in at Budget Press for last few days<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.3) Manager (Press) Responsibilities \u2014 5 duties:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i)<\/strong> Timely procurement and receipt of items for printing documents<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii)<\/strong> Action to ensure all key personnel are in position<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii)<\/strong> Cleanliness inside\/outside Budget Press<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iv)<\/strong> Coordination with other agencies \u2014 <strong>Fire Brigade, Delhi Police, MTNL, IB, Canteen, Hospital, setting up of CCTV<\/strong> etc.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(v)<\/strong> Completion of <strong>Construction\/Maintenance works in and around Budget Press by 30th November<\/strong> latest<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Construction\/Maintenance to be complete by 30 November<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.5.4) Security:<\/strong> Security arrangements for the entire Budget period are made by the <strong>Intelligence Bureau (IB)<\/strong> \u2014 in consultation with Budget Division. IB is responsible for:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Screening all officers and staff<\/strong> associated with the Budget<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">Setting up <strong>elaborate security arrangement<\/strong> in Budget Division and Budget Press to ensure secrecy<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83c\udfaf<\/div>\r\n <span>12. OUTPUT-OUTCOME MONITORING FRAMEWORK (OOMF)<\/span>\r\n <span class=\"nbh-num\">From 2017-18 | \u20b9500 crore+ schemes | NITI Aayog finalizes<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.1) Background:<\/strong> Major Expenditure Reforms include simplification of appraisal\/approval processes and structural changes \u2014 including doing away with Plan and non-Plan. Cost-centres now treated in an integrated manner within the statutory revenue-capital framework. This enables bringing public schemes\/projects under a <strong>Monitorable Output-Outcome Framework<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.2) Since 2017-18:<\/strong> In addition to financial outlays, <strong>expected outputs and outcomes of Schemes<\/strong> are also presented in a consolidated <strong>Outcome Budget document<\/strong> along with the Budget \u2014 presented to Parliament in measurable terms, bringing in greater accountability.\r\n <div class=\"box-keypoints\" style=\"margin:10px 0 0;\">\r\n <div class=\"box-label\">\ud83d\udccc Three Key Definitions<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--navy-dark);\">OUTLAY<\/strong><br><span style=\"color:#555;\">Amount provided for a given scheme\/project in the Budget<\/span><\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:#7a5800;\">OUTPUT<\/strong><br><span style=\"color:#555;\">Direct and measurable product of program activities \u2014 often in physical terms\/units<\/span><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--crimson);\">OUTCOME<\/strong><br><span style=\"color:#555;\">Collective results or qualitative improvements brought about by delivery of services<\/span><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.3) Threshold:<\/strong> Document contains Output-Outcome Framework for major <strong>CS Schemes and CSS with outlay of \u20b9500 crore and more<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 \u20b9500 crore+ outlay \u2192 OOMF mandatory<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.6.4) OOMF Process Flow:<\/strong>\r\n <div class=\"flowchart\" style=\"margin:10px 0 0;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da); font-size:13px;\">\ud83d\udccb Ministries prepare OOMF in prescribed format (Appendix-XLVIII)<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0); font-size:13px;\">\ud83d\udce4 Submit to NITI Aayog (English & Hindi) \u2014 timeline communicated by NITI Aayog<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0); font-size:13px;\">\u2705 NITI Aayog finalizes OOMF \u2192 forwards to DoE (PFC-II Division)<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0); font-size:13px;\">\ud83d\udd0d DoE reviews targets w.r.t. budgeted outlay in consultation with DMEO, NITI Aayog<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff; font-size:13px;\">\ud83d\udcc4 Final document forwarded to Budget Division<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>13. BUDGET IN PARLIAMENT<\/span>\r\n <span class=\"nbh-num\">Finance Bill \u00b7 Appropriation Bill \u00b7 Supplementary DG<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.7.1)<\/strong> Budget Division submits\/sends various letters to Parliament \u2014 signed by Finance Minister \u2014 both <strong>before presentation<\/strong> and <strong>after presentation<\/strong> of Budget \u2014 regarding legislative business. Timeline at Annexure 8.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.7.3) Finance Bill Number:<\/strong> Budget Division (Demands Section) obtains <strong>Bill Number for Finance Bill<\/strong> from Ministry of Law and Justice and communicates to Budget Press.\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">If <strong>first Bill<\/strong> for the year \u2014 no number assigned; title: <strong>'Finance Bill, Year'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">If <strong>second or subsequent Bill<\/strong> \u2014 title: <strong>'Finance (Number) Bill, Year'<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">This number appears uniformly on letters signed by Finance Minister. <strong>Same procedure followed for Appropriation Bill.<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udce9 (4.7.2) Letters Before Budget Presentation \u2014 Finance Bill<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 14px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">LOK SABHA \u2014 5 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>Letter to Secy-General \u2014 informing President's recommendation obtained for consideration of Bill in LS<\/li>\r\n <li>Letter to Speaker, LS \u2014 for consideration and passing of the Bill<\/li>\r\n <li>Notice of Motion of Leave to introduce the Bill (to Secy-General, LS)<\/li>\r\n <li>Notice of Motion for consideration and passing of the Bill (to Secy-General, LS)<\/li>\r\n <li>Statement of Objects and Reasons related to Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">RAJYA SABHA \u2014 3 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>Letter to Secy-General, RS \u2014 conveying President's recommendation for consideration of Bill in RS<\/li>\r\n <li>Letter to Chairman, RS \u2014 for relaxation of <strong>Rule 123<\/strong> for circulation of Bill two days before consideration<\/li>\r\n <li>Notice to Secy-General, RS \u2014 for consideration and return of the Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udce9 (4.7.4) After Budget Presentation \u2014 Appropriation Bill Documents<\/div>\r\n <p style=\"font-size:14px; margin:8px 0 8px; color:#444;\">Letters signed by FM are enclosed with the President's recommendations before being submitted to Lok Sabha on 1st February. Immediately after presentation of Budget, the following documents are submitted for FM's approval and signature:<\/p>\r\n <div class=\"two-mini\" style=\"margin:0 0 14px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">LOK SABHA \u2014 7 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>'Summary' for President \u2014 seeking recommendation for introduction of Appropriation Bill in LS<\/li>\r\n <li>Notice for Motion for Demand-wise drawal of money from Consolidated Fund of India<\/li>\r\n <li>Letter to Secy-General, LS \u2014 President's recommendation obtained for consideration<\/li>\r\n <li>Letter to Speaker, LS \u2014 for consideration and passing<\/li>\r\n <li>Notice of Motion for Leave to introduce the Bill (to Secy-General, LS)<\/li>\r\n <li>Notice of Motion for consideration and passing (to Secy-General, LS)<\/li>\r\n <li>Statement of Objects and Reasons related to the Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">RAJYA SABHA \u2014 4 Documents<\/strong>\r\n <ol style=\"margin:6px 0 0 14px; font-size:13.5px; line-height:1.7;\">\r\n <li>'Summary' for President \u2014 seeking recommendation for introduction of Appropriation Bill in RS<\/li>\r\n <li>Letter to Secy-General, RS \u2014 conveying President's recommendation<\/li>\r\n <li>Letter to Chairman, RS \u2014 for relaxation of Rule 123 for circulation two days before consideration<\/li>\r\n <li>Notice to Secy-General, RS \u2014 for consideration and return of the Bill<\/li>\r\n <\/ol>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udd50 (4.7.5) Actions During Parliament Recess \u2014 Demands Section<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) List of Demands for Grants:<\/strong> Prepared in Budget Press. <strong>800 copies<\/strong> to be provided to Lok Sabha before commencement of 2nd Session of Budget after recess. Prepared in <strong>two formats<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 800 copies for Lok Sabha<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Draft Appropriation Bill:<\/strong> Note \u2014 the date appearing in <strong>4th Para (Clause) of the Bill<\/strong> is the date of notification vide which the list of existing Demands has been updated.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) Statement to the Appropriation Bill<\/strong> \u2014 in format showing: No. & Name of Demand | Amount of Demand for Grant (Revenue \/ Capital) to Vote of the House.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) Before Parliament Resumption:<\/strong> Draft Appropriation Bill + Statement + Statement of Objects and Reasons (signed by FM) sent to <strong>Leg-I Section, Ministry of Law & Justice<\/strong>. Summary for President + letters sent to <strong>Lok Sabha Secretariat<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Vetting by Law Ministry:<\/strong> <strong>US (Demand)<\/strong> to visit Leg-I Section of Ministry of Law & Justice for vetting of Appropriation Bill and related Statement \u2014 before it is sent to Lok Sabha Secretariat for final vetting.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi) Legislative Section-I, Lok Sabha Secretariat<\/strong> also sends the draft Appropriation Bill for vetting by Demand Section \u2014 before it is finally printed in Parliament Press.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vii)<\/strong> After vetting, <strong>Appropriation Bill is introduced in Lok Sabha<\/strong> on the scheduled date.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(viii)<\/strong> Immediately after Bill is passed by Lok Sabha \u2014 Summary for President seeking recommendations for introduction in <strong>Rajya Sabha<\/strong> along with relevant letters sent to RS Secretariat.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ix)<\/strong> After Bill is passed by both Houses \u2014 <strong>President's Assent taken by Ministry of Law & Justice<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(x) Publication:<\/strong> After President's Assent \u2014 corresponding Act published in <strong>Gazette of India by Minto Road Government Press<\/strong> \u2014 coordinated by Ministry of Law & Justice.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(xi) Gazette Notification by Demand Section:<\/strong> On the day the Appropriation Act is published in Gazette \u2014 a notification issued by <strong>Demand Section, Budget Division<\/strong> in both English & Hindi \u2014 for distribution among all Financial Advisors and related offices. A copy along with the Act also uploaded on <strong>official website of Department of Economic Affairs<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <ul class=\"nb-list\" style=\"margin-top:10px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(4.7.6)<\/strong> Similar exercise done for laying, passing, assenting and notifying approval of <strong>Supplementary Demands for Grants<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83c\udff4<\/div>\r\n <span>14. BUDGET OF STATE\/UT UNDER PRESIDENT'S RULE<\/span>\r\n <span class=\"nbh-num\">Art. 202, 207, 239, 239A | MHA coordinates<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(i) Constitutional Position:<\/strong> When a State\/UT (with legislature) is placed under <strong>President's Rule<\/strong> by virtue of proclamation order of President of India \u2014 powers of legislature of the State\/UT are <strong>exercised by or under the authority of Parliament<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ii) Money Bills:<\/strong> For States \u2014 all Money Bills or other Bills to which <strong>Article 207 of the Constitution<\/strong> applies \u2014 are to be reserved for the consideration of the President after they are passed by the Legislature of the State.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iii) Laying of AFS in Parliament:<\/strong> Laying of the Annual Financial Statement and other Budget Documents of the State\/UT (with legislature) is done before both Houses of Parliament \u2014 under <strong>Articles 202, 239 and 239A<\/strong> of the Constitution read with relevant Sections of the State Act.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 202, 239, 239A \u2014 AFS laid in Parliament under President's Rule<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(iv) MHA's Role:<\/strong> <strong>Ministry of Home Affairs (MHA)<\/strong> required to send Budget proposals for RE of current year\/Budget\/Supplementary Estimates \u2014 in consultation with the State under President's Rule. Normally done in <strong>November\/December<\/strong> after release of expenditure ceilings.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(v) Ceiling Check:<\/strong> Budget Estimates checked with corresponding expenditure ceilings released by Ministry of Finance pertaining to Demands for Grants of the UT concerned.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vi)<\/strong> Examining documents as per requirement of Parliament. Drafting of <strong>Appropriation Bills\/Statement of Reasons<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(vii) President's Recommendation:<\/strong> President's Recommendation (as per constitutional requirement) to be sought <strong>before laying the Budget Documents<\/strong> in Parliament \u2014 for both Supplementary and Budget Estimates \u2014 including Statement of Reasons and Appropriation Bills.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 President's Recommendation mandatory before laying Budget Documents<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(viii)<\/strong> After obtaining President's Recommendation \u2014 Notices duly signed by FM shall be sent to <strong>Rajya Sabha<\/strong> for consideration of the Appropriation Bill. Followed by laying in Parliament and passing of Bills as per constitutional mandate.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(ix)<\/strong> Bill Section of Parliament seeks vetting of the Appropriation Bill and requests sending it directly to the <strong>Legislative Section, Ministry of Law & Justice<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(x)<\/strong> After the Appropriation Bill is returned by Rajya Sabha \u2014 Budget Division to keep in touch with <strong>Bill Section (LS\/RS) and Legislative Branch, Ministry of Law & Justice<\/strong> to get the <strong>President's Assent<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>(xi)<\/strong> Finally, the Gazette Notification issued by Ministry of Law & Justice is to be forwarded to the <strong>Finance Department of State\/UT<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch5\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 5 : BUDGET EXECUTION<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">4<\/div><div class=\"sb-label\">Conditions for<br>valid expenditure<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">4<\/div><div class=\"sb-label\">Sections in each<br>Demand (Rev\/Cap<br>\u00d7Voted\/Charged)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b95 Cr<\/div><div class=\"sb-label\">Re-appropriation<br>delegation limit<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b90.01 Cr<\/div><div class=\"sb-label\">Token<br>Supplementary<br>amount<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">10th<\/div><div class=\"sb-label\">Date of tax<br>devolution to<br>States (w.e.f. FY23)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">14<\/div><div class=\"sb-label\">Instalments for<br>devolution of<br>Indirect Taxes<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83d\udce2<\/div>\r\n <span>1. COMMUNICATION OF GRANTS<\/span>\r\n <span class=\"nbh-num\">Ministry of Finance \u2192 Ministries \u2192 Subordinate formations<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n After the <strong>Appropriation Bill relating to Budget is passed<\/strong>, Ministry of Finance <strong>notifies\/communicates<\/strong> the same to Ministries\/Departments.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Ministries\/Departments in turn <strong>distribute the same to their subordinate formations<\/strong>. The distribution so made shall also be communicated to the respective <strong>Pay and Accounts Officers<\/strong> \u2014 who shall exercise check against the allocation to each subordinate authority.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 PAO exercises check against allocation to each subordinate authority<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83d\udcca<\/div>\r\n <span>2. DISTRIBUTION OF GRANTS<\/span>\r\n <span class=\"nbh-num\">Controlling Officers \u2192 Disbursing Officers<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Ministry or authority on whose behalf a Grant or Appropriation is authorised by Parliament shall <strong>distribute, where necessary, among the controlling and disbursing officers subordinate to it<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n All <strong>Budget Controlling Officers \/ Drawing and Disbursing Officers (DDOs)<\/strong> will ensure that expenditure incurred is <strong>within the sanctioned amount<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Expenditure must be within sanctioned amount \u2014 BCO\/DDO responsibility<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udd12<\/div>\r\n <span>3. CONTROL OF EXPENDITURE AGAINST BUDGET<\/span>\r\n <span class=\"nbh-num\">4 Conditions | Grant utilization rules | GFR & DFPR compliance<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Primary Responsibility:<\/strong> Ministries\/Departments are responsible for the control of expenditure against the sanctioned grants and appropriations placed at their disposal. Control is exercised through <strong>Heads of Departments, other Controlling Officers, and Disbursing Officers<\/strong> subordinate to them.\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Four Conditions to be Ensured:<\/strong>\r\n <div style=\"display:grid; grid-template-columns:repeat(2,1fr); gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Expenditure is incurred for the <strong>approved purpose<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> It is <strong>within the sums allotted<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> It has been incurred under the <strong>authority competent to sanction it<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> <strong>Due prudence<\/strong> has been followed in its incurrence<\/div>\r\n <\/div>\r\n <p style=\"font-size:13.5px; color:#555; margin:8px 0 0; padding:7px 10px; background:#f4faf7; border-radius:4px; border:1px solid var(--border);\">\ud83d\udccc As Ministries have delegated their powers to lower functionaries \u2014 basic responsibility is shifted to the particular functionary concerned, but <strong>overall responsibility remains with the administrative Ministry<\/strong>.<\/p>\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Grant Utilisation Rules:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">A Grant or Appropriation can be utilised only to cover the charges (including past year liabilities) which are to be <strong>paid during the financial year and adjusted in the accounts of the year<\/strong>. No charges against a Grant or Appropriation can be authorized after expiry of the financial year.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">No expenditure shall be incurred that may have the effect of <strong>exceeding the total grant or appropriation authorized by Parliament<\/strong> \u2014 except after obtaining a <strong>supplementary grant or appropriation or an advance from the Contingency Fund<\/strong>.<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">No public authority can incur any expenditure or enter into any liability involving expenditure or transfer of moneys for investment\/deposit from Government account \u2014 unless such expenditure\/transfer has been sanctioned by <strong>general or special orders of the Government or by any authority to which power has been delegated<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Compliance with Rules:<\/strong> Government authorities must comply with rules prescribed in the <strong>General Financial Rules (GFR)<\/strong> and the <strong>Delegation of Financial Power Rules (DFPR)<\/strong> in all financial matters.\r\n <\/div><\/li>\r\n\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Role of Controlling Authorities:<\/strong> Designated controlling authorities must ensure not only that <strong>total expenditure is kept within authorised grant limits<\/strong>, but also that funds allotted to spending units are expended in the <strong>public interest and on objects for which money was provided<\/strong>. The controlling officer obtains information on:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">What has actually been <strong>spent<\/strong> from the grants<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">What <strong>commitments and liabilities<\/strong> have been and will be incurred against them<\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcb0<\/div>\r\n <span>4. CASH MANAGEMENT AND EXCHEQUER CONTROL (CMEC)<\/span>\r\n <span class=\"nbh-num\">Introduced 1 April 2006 | 5 Objectives<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n CMEC was initially introduced on <strong>1st April 2006<\/strong>. Based on working of the scheme, it was decided to expand and modify it. Modified Cash Management System seeks to achieve the following <strong>5 objectives:<\/strong>\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(i)<\/strong> Obtain greater <strong>evenness in budgeted expenditure<\/strong> within the financial year \u2014 especially for items entailing large sums of advance releases and transfers to corpus funds<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(ii)<\/strong> Reduce <strong>rush of expenditure during the last quarter<\/strong> \u2014 especially the last month of the financial year<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iii)<\/strong> Reduce <strong>parking of funds<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(iv)<\/strong> Effectively <strong>monitor the expenditure pattern<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>(v)<\/strong> Better planning of <strong>Indicative Market Borrowing Calendar<\/strong> of the Central Government<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 5 objectives of CMEC \u2014 must remember<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd04<\/div>\r\n <span>5. REVISED ESTIMATES<\/span>\r\n <span class=\"nbh-num\">Mid-year review | Not voted by Parliament<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Definition:<\/strong> Revised Estimates are estimates of <strong>probable receipts and expenditure arrived at after mid-year review<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 RE = Mid-year review of probable receipts & expenditure<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Not Voted by Parliament:<\/strong> Revised Estimates are <strong>not voted by Parliament<\/strong> \u2014 and hence by itself <strong>does not provide any authority for expenditure<\/strong>. Therefore, any additional projections made in Revised Estimates need to be authorised for expenditure through:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Parliament's approval<\/strong> (in case of New Service\/New Instrument of Service etc.), OR<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\"><strong>Re-appropriation order<\/strong> as per Delegation of Financial Power Rules<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 RE alone does not authorise expenditure<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Revised Estimates should be prepared with <strong>due care<\/strong> as these are <strong>important tools of fiscal management<\/strong>.\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udd00<\/div>\r\n <span>6. RE-APPROPRIATIONS<\/span>\r\n <span class=\"nbh-num\">DFPR Rule 10 | 5 Prohibitions | 3 conditions needing FM consent<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Definition & Timing:<\/strong> Re-appropriation of funds from <strong>one primary unit of appropriation to another<\/strong> such unit within a grant or appropriation may be sanctioned by a competent authority at <strong>any time before the close of the financial year<\/strong> to which such grant or appropriation relates.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Power Subject to:<\/strong> Subject to provisions of <strong>Rule 10 of Delegation of Financial Powers Rules, 1978<\/strong> \u2014 and also such other general or specific restrictions as may be imposed by the Finance Ministry.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Condition for Re-appropriation:<\/strong> Shall be made only when it is <strong>known or anticipated that the appropriation for the unit from which funds are to be transferred shall not be utilized in full<\/strong> or that savings can be effected in the appropriation for the said unit.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Re-appropriation only from anticipated savings<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udeab 5 Prohibitions on Re-appropriation (Rule 10, DFPR)<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> To meet expenditure which has <strong>not been sanctioned by an authority competent to sanction it<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> From appropriations <strong>charged on Consolidated Fund of India<\/strong> to meet expenditure <strong>voted by Parliament<\/strong> \u2014 or vice versa<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> From <strong>one Grant\/Appropriation to another Grant\/Appropriation<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> To meet expenditure on a <strong>new service or new Instrument of Service<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> General restriction related to expenditure on Works (Refer DFPR Rule 10)<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\u2705 GoI Delegation \u2014 Decision No.(6) below Rule 10 of DFPR<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Power to augment provisions through re-appropriation of funds <strong>below \u20b95 crore<\/strong> has been delegated to <strong>administrative Ministries\/Departments<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Below \u20b95 crore \u2192 delegated to Ministries\/Departments<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> <strong>Full powers<\/strong> for augmenting provisions under primary units \u2014 <strong>'Salaries', 'Wages', 'Pensionary Charges', 'Medical Expenses' and 'Rent, Rates and Taxes'<\/strong> \u2014 through re-appropriation of funds available within the <strong>same section of the Grant<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 5 primary units with full re-appropriation powers within same section<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> Augmentation under budget heads of <strong>establishment-related expenditure<\/strong> (office expenses, travel expenses, OTA etc.) through re-appropriation requires <strong>approval of Department of Expenditure<\/strong> (to be processed by Personnel Division).<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> <strong>No re-appropriation<\/strong> of funds from savings available under <strong>Externally Aided Project (EAP) to non-EAP purpose<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 EAP savings cannot be re-appropriated to non-EAP<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> <strong>No re-appropriation<\/strong> from savings available under <strong>'Salaries' to meet expenditure under 'Non-Salaries'<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Salaries savings cannot go to Non-Salaries<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83c\udfdb\ufe0f 3 Cases Requiring Previous Consent of Finance Ministry<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> From and to the provision for <strong>Secret Service expenditure<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> So as to <strong>augment the provision under the primary units 'Salaries', 'Wages', 'Office Expenses' and 'Other Charges' taken together<\/strong> for the entire Grant or Appropriation \u2014 except for the exception for Ministry of Information and Broadcasting (Note under Rule 10(6)(b) of DFPR)<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> From the provisions made for any <strong>specified new item of expenditure<\/strong> in a Grant or Appropriation for another purpose<\/div><\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcd8 New Service \/ New Instrument of Service \u2014 Key Definitions (Budget Division OM dated 25.5.2006)<\/div>\r\n <div class=\"two-mini\" style=\"margin:10px 0 14px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:13.5px; color:var(--navy-dark);\">\ud83d\udccc 'New Service'<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Expenditure arising out of a <strong>policy decision not brought to the notice of Parliament earlier<\/strong> \u2014 including a new activity or a new form of investment (as per Article 115(1)(a) of the Constitution).<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--amber);\">\r\n <strong style=\"font-size:13.5px; color:#7a5800;\">\ud83d\udccc 'New Instrument of Service' (NIS)<\/strong>\r\n <p style=\"font-size:13.5px; margin-top:5px;\">Refers to relatively <strong>large expenditure arising out of important expansion of an existing activity<\/strong>. Specific financial limits prescribed in the OM.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:6px; padding:10px 14px; margin:0 0 10px; font-size:14px;\">\r\n <strong>Exceptions to NS\/NIS Limits:<\/strong>\r\n <ul style=\"margin:6px 0 0 14px; line-height:1.8;\">\r\n <li><strong>(a)<\/strong> Normal activities like administrative expenditure (including re-organisation of Ministries\/Departments), holding of conferences, seminars, exhibitions, surveys, feasibility studies; assistance to foreign governments; contribution to international bodies; fulfilment of Government guarantees \u2014 <strong>not covered by NS\/NIS limits<\/strong><\/li>\r\n <li><strong>(b)<\/strong> <strong>Transfers to State and UT Governments<\/strong> are also exempt \u2014 provided the scheme is not new<\/li>\r\n <li><strong>(c)<\/strong> These limits are applicable only to expenditure subject to <strong>Vote of Parliament<\/strong> \u2014 NS\/NIS limits are <strong>not applicable on expenditure charged on Consolidated Fund<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Procedure for Re-appropriation:<\/strong> Application for re-appropriation should ordinarily be supported by a statement in <strong>Form GFR 4<\/strong> (or any other special form authorized by departmental regulations) showing how the excess is proposed to be met. All orders sanctioning re-appropriation must:\r\n <ul class=\"nb-sub\">\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">State reasons for savings and excess of <strong>\u20b91 lakh or over<\/strong><\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">State the <strong>primary units (and secondary units, wherever necessary)<\/strong> affected<\/div><\/li>\r\n <li class=\"nb-sub-item\"><span class=\"nb-arrow\">\u2192<\/span><div class=\"nb-sub-item-text\">The authority sanctioning the re-appropriation should <strong>endorse a copy of the order to the Accounts Officer<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\u2795<\/div>\r\n <span>7. SUPPLEMENTARY DEMANDS FOR GRANTS<\/span>\r\n <span class=\"nbh-num\">Art. 115 | Cash \/ Token \/ Technical<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis:<\/strong> <strong>Article 115 of the Constitution<\/strong> provides for seeking Supplementary Demands during the Financial Year if the amount authorized by Parliament is found <strong>insufficient<\/strong> or a need has arisen for a <strong>new service<\/strong>. Number of Supplementary Demands is <strong>not prescribed in the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 115 \u2014 Supplementary Demands | Number not prescribed<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83e\udde9 Three Types of Supplementary Demands<\/div>\r\n <div class=\"card-grid\" style=\"grid-template-columns:repeat(3,1fr); margin:10px 0 14px; gap:10px;\">\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\ud83d\udcb5 Cash Supplementary<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n <strong>Over and above original Budget provisions<\/strong> \u2014 results in enhancement of the allocation for the Demand\/Grant. Sought when Ministry cannot find savings within the Demand\/Grant to meet additional requirement.<br><br>\r\n <strong>Key features:<\/strong>\r\n <ul style=\"margin:5px 0 0 12px; line-height:1.7;\">\r\n <li>Impacts the <strong>fiscal\/revenue deficit<\/strong><\/li>\r\n <li>Should be obtained as a <strong>last resort<\/strong> and after proper due diligence<\/li>\r\n <li>Requires <strong>specific approval of Secretary (Expenditure)<\/strong><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udd27 Technical Supplementary<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Required for <strong>transferring savings from one section of Grant to another<\/strong>. Four sections in each Demand: <strong>Revenue-Voted, Revenue-Charged, Capital-Voted, Capital-Charged<\/strong>.<br><br>\r\n <strong>4 situations when sought:<\/strong>\r\n <ul style=\"margin:5px 0 0 12px; line-height:1.7;\">\r\n <li>Surrender from one of the 4 sections and utilization in another section within the Demand<\/li>\r\n <li>Transfer of a scheme from one Demand to another Demand<\/li>\r\n <li>Waivers\/write-offs<\/li>\r\n <li>Expenditure proposed to be met with matching receipts and recoveries<\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83e\ude99 Token Supplementary (\u20b90.01 crore)<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Obtained when due to <strong>NS\/NIS limits<\/strong>, approval of Parliament is required for re-appropriation towards utilizing savings <strong>within the same section of the Demand<\/strong>.<br><br>\r\n <strong>Example:<\/strong> If under revenue section there are savings under a major head proposed to be utilized in another major head but falls within NS\/NIS limits \u2014 same can be made available for re-appropriation after obtaining Token Supplementary.<br><br>\r\n <strong>Token supplementary does not alter revenue\/fiscal deficit position.<\/strong>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"blue-head\">\ud83d\udccb 7 Broad Guidelines Before Firming Up Supplementary Proposals<\/div>\r\n <ul class=\"nb-list\" style=\"margin-top:8px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(i)<\/strong> Need for <strong>economy and rationalisation of expenditure<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(ii)<\/strong> Thorough review of expenditure to explore the possibility of meeting requirements for additionality through <strong>Token or Technical Supplementary<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iii)<\/strong> <strong>No new schemes and programmes<\/strong> \u2014 except those that are part of <strong>Budget announcements<\/strong> \u2014 should normally be introduced during the course of the financial year<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(iv)<\/strong> Additional expenditure over and above the <strong>prescribed approved ceiling for individual schemes<\/strong> may not be ordinarily permitted<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(v)<\/strong> If an amendment to existing scheme leads to requirements for additionality \u2014 Ministries\/Departments should explore and locate <strong>matching savings from other schemes\/projects in the Demand<\/strong><\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vi)<\/strong> <strong>Mandatory cuts under austerity instructions<\/strong> should be enforced before determining requirements for additionality<\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\"><strong>(vii)<\/strong> Proposal for Supplementary Demand should be made only when the programme\/scheme has been <strong>approved by competent authority<\/strong> and should be limited to the <strong>funding requirements within the relevant financial year<\/strong><\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13.5px; margin:8px 0 0; color:#555; padding:7px 10px; background:#f4faf7; border-radius:4px; border:1px solid var(--border);\">\ud83d\udccc Checklist and legislative procedure related to Supplementary Demands for Grants is at <strong>Annexure 9<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\u26a0\ufe0f<\/div>\r\n <span>8. EXCESS GRANTS<\/span>\r\n <span class=\"nbh-num\">Art. 115 | Regularization by Parliament<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n It is the responsibility of the <strong>Grant Controlling Authority<\/strong> to ensure that <strong>excess expenditure beyond authorized limits is not incurred<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n However, if total expenditure under a Grant exceeds the provision allowed through its original Grant and Supplementary Grant (if any) \u2014 the excess requires <strong>regularization by obtaining excess Grant from Parliament under Article 115 of the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Excess expenditure \u2192 regularized via Excess Grant under Art. 115<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd19<\/div>\r\n <span>9. SURRENDER OF SAVINGS<\/span>\r\n <span class=\"nbh-num\">Surrender early | No reserve for future excesses | Rush of expenditure = breach<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Ministries\/Departments should surrender the savings to the Finance Ministry \u2014 by the <strong>dates prescribed by that Ministry before the close of the financial year<\/strong> \u2014 along with all anticipated savings noticed in the Grants or Appropriations controlled by them.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n This is needed to ensure that <strong>anticipated savings can be reallocated for other unanticipated expenditure requirements<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n The Finance Ministry shall communicate the acceptance of such surrenders as are accepted \u2014 to the <strong>Accounts Officer<\/strong> \u2014 before the close of the year.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n Savings as well as provisions that cannot be properly utilised should be <strong>surrendered to Government immediately when they are foreseen<\/strong> \u2014 without waiting till the end of the year. <strong>No savings should be held in reserve for possible future excesses<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 No holding savings in reserve for future excesses<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Rush of expenditure<\/strong> \u2014 particularly in the closing months of the Financial Year \u2014 is <strong>regarded as a breach of financial propriety and shall be avoided<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Rush of expenditure in closing months = breach of financial propriety<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\u2705<\/div>\r\n <span>10. CHECKLIST FOR BUDGET EXECUTION<\/span>\r\n <span class=\"nbh-num\">11 Points<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:0 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Provision of funds <strong>authorized by competent authority<\/strong> fixing limits within which expenditure can be incurred<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> Expenditure conforms to the relevant provisions of the <strong>Appropriation Act, the Constitution and laws<\/strong> made thereunder \u2014 also in accordance with financial rules and regulations framed by competent authority<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> Sanction exists \u2014 either <strong>special or general<\/strong> \u2014 accorded by competent authority, authorizing expenditure<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> Expenditure incurred with due regard to <strong>broad and general principles of financial propriety<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(v)<\/strong> Re-appropriations made in accordance with rules in <strong>Delegation of Financial Power Rules, 1978<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vi)<\/strong> Expenditure on a service <strong>not covered by a vote of Parliament<\/strong> should not be incurred \u2014 unless requisite funds arranged by obtaining an advance from the <strong>Contingency Fund of India<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vii)<\/strong> Drawing from Consolidated Fund of India should <strong>not be resorted to if money is not required for immediate use<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(viii)<\/strong> <strong>Abandonment of revenue without proper sanction<\/strong> (e.g. sale of Government property below market rates; reduction of dues payable under a license or lease without sanction of competent authority) should not be resorted to<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ix)<\/strong> Any <strong>large claim against another Government, local body or other outside party<\/strong> should not be allowed to remain outstanding for an unduly long time<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(x)<\/strong> Any <strong>irregularity connected with a grant-in-aid<\/strong> \u2014 such as neglect (i) by the sanctioning authority of conditions precedent to the grant, or (ii) by the grantee of the conditions attached to the grant<\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(xi)<\/strong> Any instance of <strong>absence of administrative regulations and procedures<\/strong> sufficient to secure a proper and effective check upon monetary transactions<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>11. DUTIES & RESPONSIBILITIES OF CHIEF ACCOUNTING AUTHORITY (CAA)<\/span>\r\n <span class=\"nbh-num\">Secretary of Ministry\/Department = CAA | 9 Duties<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <p style=\"font-size:14px; margin:0 0 12px; padding:8px 13px; background:#e8f4ee; border-radius:5px; border:1px solid var(--border);\">\r\n \ud83d\udccc <strong>Secretary of a Ministry\/Department<\/strong> is the <strong>Chief Accounting Authority (CAA)<\/strong> of the Ministry\/Department.\r\n <\/p>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:0 0 14px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(i)<\/strong> Responsible and <strong>accountable for financial management<\/strong> of his\/her Ministry or Department<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(ii)<\/strong> Ensure that <strong>public funds appropriated to the Ministry\/Department are used for the purpose for which they were meant<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iii)<\/strong> Responsible for <strong>effective, efficient, economical and transparent use of resources<\/strong> in achieving the stated project objectives \u2014 while complying with performance standards<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(iv)<\/strong> <strong>Appear before the Committee on Public Accounts<\/strong> and any other Parliamentary Committee for examination<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(v)<\/strong> <strong>Review and monitor regularly the performance<\/strong> of programmes and projects assigned to his\/her Ministry \u2014 to determine whether stated objectives are achieved<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vi)<\/strong> Responsible for <strong>preparation of expenditure and other statements<\/strong> relating to his\/her Ministry as required by regulations, guidelines or directives issued by Ministry of Finance<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(vii)<\/strong> Ensure that the Ministry\/Department <strong>maintains full and proper records of financial transactions<\/strong> and adopts systems and procedures that will at all times afford <strong>internal controls<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px;\"><strong>(viii)<\/strong> Ensure that the Ministry\/Department follows the <strong>Government procurement procedure<\/strong> for execution of works, procurement of services and supplies \u2014 implemented in a <strong>fair, equitable, transparent, competitive and cost-effective manner<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:9px 12px; font-size:13.5px; grid-column:span 2;\"><strong>(ix)<\/strong> Take effective and appropriate steps to ensure the Ministry\/Department: <strong>(a) collects all moneys due to the Government<\/strong>; and <strong>(b) avoids unauthorized, irregular and wasteful expenditure<\/strong><\/div>\r\n <\/div>\r\n\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:6px; padding:10px 14px; font-size:14px;\">\r\n <strong>\ud83d\udccc GFR 61 & 69 (Appendix 10) \u2014 Urgent NS\/NIS Expenditure:<\/strong> In case of urgent requirement attracting provisions of New Service\/New Instruments of Service thereby requiring Supplementary Demands \u2014 the same should be referred to <strong>Ministry of Finance<\/strong>. Excess expenditure in such cases can be allowed by the concerned <strong>Financial Advisers only on the specific approval of Secretary (Expenditure)<\/strong> that the necessary funds will be made available through the next batch of Supplementary Demands for Grant.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>12. DEVOLUTION OF SHAREABLE TAXES AND DUTIES<\/span>\r\n <span class=\"nbh-num\">Art. 270 & 279 | 14 Instalments | 10th of each month (from FY 2022-23)<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"nb-list\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Constitutional Basis \u2014 Article 270:<\/strong> All taxes and duties referred to in the Union List \u2014 except those in <strong>Articles 268, 269 and 269A<\/strong>, surcharge on taxes (Article 271), and any cess levied for specific purposes \u2014 shall be levied and collected by the Government of India and <strong>distributed between the Union and the States<\/strong>.\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Article 279 read with Article 270:<\/strong> Empowers the <strong>C&AG<\/strong> to ascertain and certify the <strong>net proceeds of taxes and duties<\/strong> levied and collected by the Union \u2014 to be distributed between Union and States. <strong>'Net Proceeds'<\/strong> mean \u2014 proceeds of tax\/duty <strong>reduced by the cost of collection<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Net Proceeds = Gross Proceeds \u2212 Cost of Collection<\/span>\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Calculation Process:<\/strong> Based on receipt estimates from <strong>CBDT and CBIC<\/strong> and actuals for previous year from office of <strong>CGA (Finance Accounts format)<\/strong>. Detailed working sheet showing calculation of Tax Revenue, Net Divisible Pool, non-shareable pool, cost of collection etc. is prepared. After deducting cost of collection and non-shareable elements from Gross Tax Revenue \u2014 and applying <strong>State-wise\/tax-wise distribution formula as per Finance Commission recommendations<\/strong> \u2014 the shareable proceeds and Net to Centre portion are arrived at. (This procedure also under implementation in <strong>UBIS system<\/strong>.)\r\n <\/div><\/li>\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>Monthly Devolution Process:<\/strong> After the Budget is passed in Parliament \u2014 Devolution of shareable Taxes and Duties is done on a <strong>monthly basis<\/strong> to States as per Finance Commission recommendations. Monthly sanctions are issued (Tax-wise\/State-wise) through <strong>UBIS<\/strong> \u2014 to facilitate payment through <strong>PFMS \/ issuance of cheques \/ advices through Pay & Accounts Office and RBI<\/strong>. Releases are based on estimates of receipts \u2014 subject to final adjustment according to the <strong>Audit Certificate issued by C&AG<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Date of devolution: <strong>10th of each month<\/strong> (w.e.f. FY 2022-23; earlier it was 20th)<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcc5 Devolution Schedule \u2014 Distribution of Total Estimated Receipts (14 Instalments)<\/div>\r\n <div style=\"overflow-x:auto; margin:10px 0 0;\">\r\n <table style=\"width:100%; border-collapse:collapse; font-size:13.5px;\">\r\n <thead>\r\n <tr style=\"background:var(--navy-dark); color:#fff;\">\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Sl. No.<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Component<\/th>\r\n <th style=\"padding:8px 12px; text-align:center; border:1px solid var(--border);\">% of BE\/RE<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Equated Monthly Instalments<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid var(--border);\">Dates of Release<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr style=\"background:#f4faf7;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); vertical-align:top;\" rowspan=\"3\"><strong>A<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); vertical-align:top;\" rowspan=\"3\"><strong>Corporation Tax & Income Tax<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; vertical-align:top;\"><strong>15%<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\">3 instalments (April to June)<\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\" rowspan=\"3\"><strong>10th of every month<\/strong><br><small style=\"color:#888;\">(earlier it was 20th of each month)<\/small><\/td>\r\n <\/tr>\r\n <tr style=\"background:#f4faf7;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>50%<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\">7 instalments (July to January)<\/td>\r\n <\/tr>\r\n <tr style=\"background:#f4faf7;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>35%<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\">4 instalments (February and March)<\/td>\r\n <\/tr>\r\n <tr style=\"background:#fff9e0;\">\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>B<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>All Indirect Taxes<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\">\u2014<\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>14 equal instalments<\/strong><\/td>\r\n <td style=\"padding:8px 12px; border:1px solid var(--border);\"><strong>10th of every month<\/strong><\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <ul class=\"nb-list\" style=\"margin-top:14px;\">\r\n <li class=\"nb-item\"><div class=\"nb-bullet\"><\/div><div class=\"nb-item-text\">\r\n <strong>C&AG Certificate Factored In:<\/strong> Thereafter, the <strong>C&AG Certificate issued with respect to Net Proceeds for the previous year<\/strong> is factored in to accommodate the recommended variations in estimates for the current year. Finally, the statements showing State-wise distribution \u2014 <strong>Annexure 4<\/strong> (BE), <strong>Annexure 4A<\/strong> (RE for current FY) and <strong>Annexure 4B<\/strong> (Actuals for previous FY) \u2014 are finalized for incorporation in the Receipts Budget.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Annex 4=BE | Annex 4A=RE | Annex 4B=Actuals<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch6\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 6 : BUDGET REVIEW<\/div>\r\n\r\n <style>\r\n .ic-list { list-style:none; margin:0; padding:0; }\r\n .ic-item { display:flex; align-items:flex-start; gap:10px; margin-bottom:11px; }\r\n .ic-icon { font-size:16px; flex-shrink:0; margin-top:1px; line-height:1; }\r\n .ic-text { font-size:15px; color:var(--text); line-height:1.75; flex:1; }\r\n .ic-sub { list-style:none; margin:7px 0 0 8px; padding:0; }\r\n .ic-sub-item { display:flex; align-items:flex-start; gap:8px; margin-bottom:7px; }\r\n .ic-sub-icon { font-size:13px; flex-shrink:0; margin-top:1px; }\r\n .ic-sub-text { font-size:14px; color:#444; line-height:1.6; flex:1; }\r\n <\/style>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">3<\/div><div class=\"sb-label\">Fiscal Policy<br>Statements under<br>FRBM<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2006-07<\/div><div class=\"sb-label\">Outcome Budget<br>introduced<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2017-18<\/div><div class=\"sb-label\">Consolidated<br>Outcome Budget<br>with Budget<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">\u20b9500 Cr<\/div><div class=\"sb-label\">Outlay threshold<br>for OOMF<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">18 Sep<br>2015<\/div><div class=\"sb-label\">DMEO<br>established<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">5<\/div><div class=\"sb-label\">Internal Audit<br>functions of CCA<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\u2696\ufe0f<\/div>\r\n <span>1. REVIEWS UNDER FRBM ACT<\/span>\r\n <span class=\"nbh-num\">3 Statements | MTEF | Half-yearly Review<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n <div class=\"blue-head\">\ud83d\udccb Fiscal Policy Statements Laid with Budget<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">FRBM Act, 2003 stipulates that the Central Government shall lay in each financial year before <strong>both Houses of Parliament<\/strong> the following Statements of fiscal policy \u2014 along with the Annual Financial Statement and Demands for Grants:<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc4<\/span>\r\n <div class=\"ic-text\"><strong>(a) Medium-Term Fiscal Policy Statement (MTFPS) & Fiscal Policy Strategy Statement (FPSS)<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc4<\/span>\r\n <div class=\"ic-text\"><strong>(b) Macro-Economic Framework Statement<\/strong><\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcca Medium-Term Expenditure Framework Statement (MTEF)<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Basis:<\/strong> As per <strong>Section 3 of FRBM Act, 2003<\/strong> \u2014 Government is required to lay <strong>MTEF<\/strong> before both Houses of Parliament \u2014 <strong>immediately following the session<\/strong> in which the fiscal policy statements (MTFPS & Macro-Economic Framework Statement) were laid.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 MTEF laid in session immediately following the one in which fiscal policy statements are laid<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfaf<\/span>\r\n <div class=\"ic-text\">MTEF shall provide <strong>three-year rolling targets<\/strong> for the prescribed expenditure indicators (under revenue and capital section) with specification of <strong>underlying assumptions and risk involved<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">Also contains <strong>expenditure commitments of major policy changes<\/strong> involving new service, new instrument of service etc.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\uddfa\ufe0f<\/span>\r\n <div class=\"ic-text\">MTEF gives a <strong>medium-term perspective<\/strong> to Central Government finances and specifies a path for Government's <strong>fiscal consolidation<\/strong>. May also provide closer integration between Budget and FRBM Statements and facilitate expenditure planning with a medium-term perspective.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcc9 Half-Yearly Review of Trends in Receipts and Expenditure<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd01<\/span>\r\n <div class=\"ic-text\">As per <strong>Section 7(1) of FRBM Act, 2003<\/strong> \u2014 Government monitors trend of receipts and expenditure through a Statement laid in the Parliament during the <strong>Winter and Monsoon sessions<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Laid in Winter and Monsoon sessions<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfaf<\/div>\r\n <span>2. OUTCOME-OUTPUT MONITORING FRAMEWORK (OOMF)<\/span>\r\n <span class=\"nbh-num\">From 2006-07 | Consolidated from 2017-18 | \u20b9500 crore threshold<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">From the fiscal year <strong>2006-07<\/strong>, Outcome Budget has been a part of the budgetary process \u2014 wherein every Ministry presents a preliminary Outcome Budget.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">Since <strong>2017-18<\/strong>, the expected outputs and outcomes of the schemes are also being presented in a <strong>consolidated Outcome Budget document<\/strong>, along with the Budget.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">These <strong>Outlays, Outputs and Outcomes<\/strong> are being presented to Parliament in <strong>measurable terms<\/strong> \u2014 bringing in greater accountability for the agencies involved in the execution of Government schemes and projects.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcb0<\/span>\r\n <div class=\"ic-text\">The Outcome Budget contains Output-Outcome Framework for major <strong>Central Sector (CS) Schemes and Centrally Sponsored Schemes (CSS) with outlay of \u20b9500 crore and more<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 \u20b9500 crore+ \u2192 covered in Outcome Budget<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:12px;\">\r\n <div class=\"box-label\">\ud83d\udccc Key Definitions (Recap)<\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--navy-dark);\">OUTLAY<\/strong><br><span style=\"color:#555;\">Amount provided for a scheme\/project in the Budget<\/span><\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:#7a5800;\">OUTPUT<\/strong><br><span style=\"color:#555;\">Direct and measurable product of program activities \u2014 in physical terms\/units<\/span><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:9px 12px; font-size:13.5px; text-align:center;\"><strong style=\"color:var(--crimson);\">OUTCOME<\/strong><br><span style=\"color:#555;\">Collective results or qualitative improvements from delivery of services<\/span><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udd0d<\/div>\r\n <span>3. MONITORING AND EVALUATION \u2014 DMEO<\/span>\r\n <span class=\"nbh-num\">Established 18 Sep 2015 | Attached office of NITI Aayog<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe2<\/span>\r\n <div class=\"ic-text\"><strong>Development Monitoring and Evaluation Office (DMEO)<\/strong> is the <strong>apex Monitoring and Evaluation (M&E) office<\/strong> \u2014 supporting the Government to achieve the national development agenda through M&E of Government policies and programs.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">DMEO was established on <strong>18th September 2015<\/strong> as an <strong>attached office of the NITI Aayog<\/strong> \u2014 by merging the erstwhile <strong>Program Evaluation Office<\/strong> and <strong>Independent Evaluation Office<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Merger of Program Evaluation Office + Independent Evaluation Office<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd13<\/span>\r\n <div class=\"ic-text\">To ensure that DMEO is able to function <strong>independently<\/strong> \u2014 it has been given <strong>separate budgetary allocations and manpower<\/strong> in addition to <strong>complete functional autonomy<\/strong>.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udccb DMEO's Mandate \u2014 3 Functions<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc8<\/span>\r\n <div class=\"ic-text\"><strong>(i)<\/strong> Monitoring progress and efficacy of <strong>strategic and long-term policy and program frameworks<\/strong> and initiatives to help innovative improvements \u2014 including necessary <strong>mid-course corrections<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd0e<\/span>\r\n <div class=\"ic-text\"><strong>(ii)<\/strong> Actively monitoring and evaluating the <strong>implementation of programs and initiatives<\/strong> \u2014 including identification of needed resources so as to strengthen the probability of success and scope of delivery<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83e\udd1d<\/span>\r\n <div class=\"ic-text\"><strong>(iii)<\/strong> <strong>Technical advisory to States<\/strong> \u2014 under NITI Aayog's mandate of <strong>cooperative and competitive federalism<\/strong><\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udccb<\/div>\r\n <span>4. MID-TERM EVALUATION OF INDIVIDUAL SCHEMES<\/span>\r\n <span class=\"nbh-num\">Cabinet Secretary advisory | Third-party independent evaluation<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udde3\ufe0f<\/span>\r\n <div class=\"ic-text\">The <strong>Cabinet Secretary had advised (December 2002)<\/strong> all Ministries\/Departments to carry out <strong>evaluation of all ongoing schemes\/programmes\/projects which have not been evaluated so far<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">While appraising schemes for continuation \u2014 <strong>Department of Expenditure (DoE) insists for third party independent evaluation<\/strong>. Reference: OM No. 42(02)\/PF-II\/2014 dated 08.12.2020.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 DoE insists on third-party independent evaluation for scheme continuation<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udd2c<\/div>\r\n <span>5. INTERNAL AUDIT<\/span>\r\n <span class=\"nbh-num\">Under FA control | CCA carries out per CGA guidelines | 5 Functions<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\">Concurrent examination of the <strong>accounting and financial records, systems and procedures, and compliance with stated management policies<\/strong> are essential elements of public policy.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe2<\/span>\r\n <div class=\"ic-text\">Each Ministry and Department of the Union Government has a <strong>special unit under the direct control and supervision of Financial Advisers<\/strong>. Important findings of this unit are submitted to the <strong>Secretaries of the Ministries concerned<\/strong> for necessary corrective action.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\">As per the <strong>Revised Redefined Charter for Financial Advisers<\/strong> \u2014 the following Internal Audit functions are carried out by the <strong>Chief Controllers of Accounts (CCA)<\/strong> as per guidelines issued by the <strong>Controller General of Accounts (CGA)<\/strong> from time to time:<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:10px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcca<\/span> <strong>(i) Appraisal, monitoring and evaluation<\/strong> of individual schemes\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udd0d<\/span> <strong>(ii) Assessment of adequacy and effectiveness of internal controls<\/strong> in general; and soundness of financial systems and reliability of financial and accounting reports in particular\r\n <\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\u26a0\ufe0f<\/span> <strong>(iii) Identification and monitoring of risk factors<\/strong> \u2014 including those contained in the Outcome Budget\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udca1<\/span> <strong>(iv) Critical assessment of economy, efficiency and effectiveness<\/strong> of service delivery mechanism to ensure <strong>value for money<\/strong>\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 13px; font-size:13.5px; grid-column:span 2;\">\r\n <span style=\"font-size:16px;\">\ud83d\udd04<\/span> <strong>(v) Providing an effective monitoring system to facilitate mid-course corrections<\/strong>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>6. C&AG AUDIT REPORTS<\/span>\r\n <span class=\"nbh-num\">Art. 151 | Compliance + Economy + Efficiency + Effectiveness | FRBM Audit<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd0e<\/span>\r\n <div class=\"ic-text\">Comptroller & Auditor General of India conducts not only an <strong>accounting and compliance audit<\/strong> but also <strong>evaluation of the end results of the operations of Government<\/strong> \u2014 including considerations of <strong>economy, efficiency and effectiveness<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\">C&AG conducts Audit of <strong>Union Government Finance and Appropriation<\/strong> and submits audit report in terms of <strong>Article 151 of the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 151 \u2014 C&AG Audit Report<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\">C&AG is also entrusted with the responsibility of auditing <strong>compliance with the FRBM Act and Rules<\/strong> by the Central Government.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 C&AG audits FRBM compliance too<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">The <strong>Public Accounts Committee (PAC)<\/strong> selects the subject for its consideration based on the <strong>Audit Report submitted by C&AG<\/strong>.<\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>7. PUBLIC ACCOUNTS COMMITTEE (PAC)<\/span>\r\n <span class=\"nbh-num\">Constituted each year | 3 Scrutiny Duties | Action Taken cycle<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccb<\/span>\r\n <div class=\"ic-text\">Committee on Public Accounts is <strong>constituted by Parliament each year<\/strong> for examination of:\r\n <ul class=\"ic-sub\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Accounts showing the <strong>appropriation of sums granted by Parliament<\/strong> for expenditure of Government of India<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\"><strong>Annual Finance Accounts<\/strong> of Government of India<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\"><strong>Reports of the C&AG on Revenue Receipts<\/strong> mainly form the basis of the deliberation of the Committee.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\u2705 3 Duties While Scrutinising Appropriation Accounts & C&AG Reports<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd0d<\/span>\r\n <div class=\"ic-text\"><strong>(a)<\/strong> That the money shown as having been disbursed was <strong>legally available for and applicable to the service or purpose<\/strong> to which it has been applied or charged<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>(b)<\/strong> That the expenditure <strong>conforms to the authority which governs it<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd00<\/span>\r\n <div class=\"ic-text\"><strong>(c)<\/strong> That every <strong>re-appropriation has been made in accordance with the provisions<\/strong> made in this behalf under the rules framed by competent authority<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udd0e Additional PAC Functions<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span>\r\n <div class=\"ic-text\">PAC ascertains that <strong>money granted by Parliament has been spent within the scope of the Demand<\/strong> \u2014 and considers the justification for spending <strong>more or less<\/strong> than the amount originally sanctioned.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u26a0\ufe0f<\/span>\r\n <div class=\"ic-text\">In the event of <strong>excess expenditure<\/strong> \u2014 PAC examines the circumstances leading to such excess with reference to the facts of each case and makes such <strong>recommendations as it may deem fit<\/strong>.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udd04 Action Taken Cycle<\/div>\r\n <div class=\"flowchart\" style=\"margin:10px 0 0;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83c\udfdb\ufe0f PAC makes <strong>Recommendations<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0);\">\ud83d\udcdd Government takes action & submits <strong>Action Taken Notes<\/strong> to Committee<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0);\">\ud83d\udcca PAC considers Government's views & presents <strong>Action Taken Report<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0);\">\ud83d\udccb Government submits <strong>Action Taken Statement<\/strong> on the Action Taken Report<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">\ud83c\udfdb\ufe0f Action Taken Statement <strong>laid before the House<\/strong> without further examination by Committee<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"ch7\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Chapter 7 : STRUCTURE OF GOVERNMENT ACCOUNTS<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">3<\/div><div class=\"sb-label\">Parts of<br>Government<br>Accounts<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">2<\/div><div class=\"sb-label\">Divisions of<br>Consolidated Fund<br>(Revenue + Capital)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 267<\/div><div class=\"sb-label\">Contingency Fund<br>Constitution<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 266(2)<\/div><div class=\"sb-label\">Public Account<br>Constitution<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">6<\/div><div class=\"sb-label\">Tiers of<br>Classification<br>in DDG<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 150<\/div><div class=\"sb-label\">President prescribes<br>form of accounts<br>on C&AG advice<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>OVERVIEW \u2014 Three Parts of Government Accounts<\/span>\r\n <span class=\"nbh-num\">Constitutional requirement | Art. 266 & 267<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">In accordance with <strong>Constitutional requirements<\/strong>, Government accounts are maintained in the following <strong>three categories:<\/strong><\/div>\r\n <\/li>\r\n <\/ul>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:10px; margin:10px 0 0;\">\r\n <div style=\"background:linear-gradient(135deg,#e8f4ee,#c8e8d8); border:1px solid var(--border); border-radius:8px; padding:14px 16px; text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83c\udfe6<\/div>\r\n <div style=\"font-size:12.5px; color:var(--navy-dark); font-weight:700; letter-spacing:0.5px;\">PART I<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); margin:4px 0;\">Consolidated Fund<\/div>\r\n <div style=\"font-size:13px; color:#555;\">Art. 266(1)<\/div>\r\n <\/div>\r\n <div style=\"background:linear-gradient(135deg,#fff9e0,#f5e8b0); border:1px solid var(--border); border-radius:8px; padding:14px 16px; text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83c\udd98<\/div>\r\n <div style=\"font-size:12.5px; color:#7a5800; font-weight:700; letter-spacing:0.5px;\">PART II<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:#7a5800; margin:4px 0;\">Contingency Fund<\/div>\r\n <div style=\"font-size:13px; color:#555;\">Art. 267<\/div>\r\n <\/div>\r\n <div style=\"background:linear-gradient(135deg,#f0e8f8,#e0d0f0); border:1px solid var(--border); border-radius:8px; padding:14px 16px; text-align:center;\">\r\n <div style=\"font-size:22px; margin-bottom:5px;\">\ud83d\uddc3\ufe0f<\/div>\r\n <div style=\"font-size:12.5px; color:#4a1a7a; font-weight:700; letter-spacing:0.5px;\">PART III<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:#4a1a7a; margin:4px 0;\">Public Account<\/div>\r\n <div style=\"font-size:13px; color:#555;\">Art. 266(2)<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>1. CONSOLIDATED FUND OF INDIA \u2014 Part I<\/span>\r\n <span class=\"nbh-num\">Article 266(1) | Revenue Account + Capital Account<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Constitutional Basis \u2014 Article 266(1):<\/strong> All revenues received by the Government of India, all loans raised by the Government by issue of <strong>treasury bills, loans or Ways and Means advances<\/strong> and all moneys received by the Government in <strong>repayment of loans<\/strong> shall form one consolidated fund titled the <strong>\"Consolidated Fund of India\"<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 266(1) \u2014 CFI = revenues received + loans raised + loan repayments received<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc2<\/span>\r\n <div class=\"ic-text\">The Consolidated Fund of India has the following <strong>two divisions:<\/strong>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px; margin:8px 0 0;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px;\">\r\n <div style=\"font-size:13px; font-weight:700; color:var(--navy-dark); margin-bottom:5px;\">\ud83d\udcd7 (i) Revenue Account<\/div>\r\n <div style=\"font-size:13.5px; color:#444;\">Deals with the proceeds of <strong>taxation and other receipts classified as Revenue<\/strong> and expenditure met therefrom.<\/div>\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--amber); border-radius:5px; padding:10px 13px;\">\r\n <div style=\"font-size:13px; font-weight:700; color:#7a5800; margin-bottom:5px;\">\ud83d\udcd8 (ii) Capital Account<\/div>\r\n <div style=\"font-size:13.5px; color:#444;\">Deals with expenditure incurred with the purpose of either <strong>increasing concrete assets of durable nature<\/strong> or of <strong>reducing recurring liabilities<\/strong>. Capital expenditure is logically met from borrowed funds \u2014 liabilities spread over many years as benefits also flow over a period of years.<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcd8 Capital Account \u2014 Three Sections<\/div>\r\n <ul class=\"ic-list\" style=\"margin-top:10px;\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccb<\/span>\r\n <div class=\"ic-text\"><strong>(a) Receipt heads (Capital Account):<\/strong> Deals with receipts of a Capital nature which <strong>cannot be applied as a set off to Capital Expenditure<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>(b) Expenditure heads (Capital Account):<\/strong> Deals with expenditure incurred with the object of either <strong>increasing concrete assets of a material and permanent character<\/strong> or of <strong>reducing recurring liabilities<\/strong>. Also includes receipts of Capital nature intended to be <strong>applied as set off to Capital expenditure<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcb3<\/span>\r\n <div class=\"ic-text\"><strong>(c) Public Debt and Loans & Advances:<\/strong> Comprises of <strong>loans raised and their repayments<\/strong> \u2014 such as internal debt, external debt and their recoveries<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:6px; padding:10px 14px; margin:10px 0 0; font-size:14px;\">\r\n \ud83d\udccc For budgeting purposes, <strong>distinction between Revenue expenditure and Capital expenditure is crucial<\/strong>. The Capital account also includes loans raised by Government and their repayments, and loans and advances lent by the Government and their recoveries.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83c\udd98<\/div>\r\n <span>2. CONTINGENCY FUND OF INDIA \u2014 Part II<\/span>\r\n <span class=\"nbh-num\">Article 267 | Imprest | Contingency Fund of India Act, 1950<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Constitutional Basis \u2014 Article 267:<\/strong> Provides for constitution of the Contingency Fund \u2014 placed at the disposal of the <strong>President<\/strong> \u2014 to enable advances to be made out of such fund for the purposes of <strong>meeting unforeseen expenditure pending authorization of such expenditure by Parliament<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 267 \u2014 at disposal of President | unforeseen expenditure pending Parliament authorization<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcbc<\/span>\r\n <div class=\"ic-text\">Contingency Fund is in the nature of an <strong>imprest<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Contingency Fund = Imprest in nature<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\">The Central Government established its Contingency Fund under the <strong>Contingency Fund of India Act, 1950<\/strong> and has also framed the <strong>'Contingency Fund of India Rules'<\/strong> under <strong>Section 4<\/strong> of that Act. These rules prescribe the procedure for obtaining advances and their subsequent adjustment. (Rules at <strong>Annexure 11<\/strong>.)<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\">The <strong>corpus of the Contingency Fund is created by debit to the Consolidated Fund of India<\/strong>. When expenditure is incurred out of an advance from the Contingency Fund \u2014 the expenditure is booked under the same head under the 'Contingency Fund'.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u21a9\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Recoupment Process:<\/strong> Subsequently, with the <strong>regularization of expenditure by obtaining vote of Parliament<\/strong> \u2014 the amount advanced from Contingency Fund is <strong>recouped to the corpus of the Contingency Fund by debit to the Consolidated Fund of India<\/strong>. The expenditure is then booked initially under the same head under the Consolidated Fund of India \u2014 as revenue or capital expenditure, as the case may be.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcca<\/span>\r\n <div class=\"ic-text\">In Government accounts, Contingency Fund has a <strong>single Major Head<\/strong> to accommodate all transactions of the fund.<\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udd04 Contingency Fund \u2014 Flow of Transactions<\/div>\r\n <div class=\"flowchart\" style=\"margin:10px 0 0;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udcb0 Corpus created by <strong>debit to CFI<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fff9e0,#f5e8b0);\">\u26a0\ufe0f Unforeseen expenditure incurred \u2014 booked under <strong>Contingency Fund head<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#f0e8f8,#e0d0f0);\">\ud83c\udfdb\ufe0f <strong>Parliament vote<\/strong> obtained \u2014 expenditure regularized<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">\u21a9\ufe0f Advance <strong>recouped to Contingency Fund<\/strong> corpus by debit to CFI \u2014 expenditure rebooked under CFI<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\uddc3\ufe0f<\/div>\r\n <span>3. PUBLIC ACCOUNT OF INDIA \u2014 Part III<\/span>\r\n <span class=\"nbh-num\">Article 266(2) | Debt \/ Deposits \/ Advances \/ Remittances \/ Suspense<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Constitutional Basis \u2014 Article 266(2):<\/strong> All <strong>other public moneys received by or on behalf of the Government of India<\/strong> are credited to the <strong>Public Account of India<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 266(2) \u2014 Public Account = all other public moneys received by\/on behalf of GoI<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccb<\/span>\r\n <div class=\"ic-text\">Part III shows transactions relating to <strong>Debt (other than those in Part I)<\/strong>, <strong>'Deposits'<\/strong>, <strong>'Advances'<\/strong>, <strong>'Remittances'<\/strong> and <strong>'Suspense'<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe6<\/span>\r\n <div class=\"ic-text\">Such funds remain <strong>merged in the cash balance of the Central Government<\/strong> \u2014 with the <strong>Reserve Bank of India as the bankers to the Government<\/strong> \u2014 till payments are made to those to whom the funds pertain, or utilized for general\/specific purposes as in the case of Reserve Funds, or necessary adjustments are made (e.g. inter-Government transactions). <strong>Net funds in the Public Account are also available for financing the expenditure of Government.<\/strong><\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcca<\/span>\r\n <div class=\"ic-text\">Public Account transactions are grouped according to <strong>sectors and sub-sectors<\/strong> which are further sub-divided into <strong>Major Heads of Account<\/strong> and further down as per the accounting classification system of Government. (Details of various sectors and sub-sectors at <strong>Annexure 12<\/strong>.)<\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83d\udcda<\/div>\r\n <span>4. UNION GOVERNMENT ACCOUNTS<\/span>\r\n <span class=\"nbh-num\">Prepared by CGA | Certified by C&AG | Laid before Parliament within 6 months<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udccc<\/span>\r\n <div class=\"ic-text\">Accounts are a <strong>systematic record of various activities and functions expressed in financial terms<\/strong> and maintained.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2696\ufe0f<\/span>\r\n <div class=\"ic-text\">The Constitution envisages that accounts of the Union and the States shall be kept in such form as the <strong>President may on the advice of the C&AG prescribe<\/strong> \u2014 under <strong>Article 150<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 150 \u2014 Form of accounts: President prescribes on C&AG advice<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcc5<\/span>\r\n <div class=\"ic-text\">Accounts of the Union Government are prepared <strong>annually<\/strong> showing the receipts and disbursements for the year, surplus or deficit generated during the year, and changes in Government liabilities and assets.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd17<\/span>\r\n <div class=\"ic-text\"><strong>Preparation and submission chain:<\/strong>\r\n <div class=\"flowchart\" style=\"margin:8px 0 6px;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udcca <strong>CGA<\/strong> \u2014 Prepares Accounts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fff9e0,#f5e8b0);\">\u2705 <strong>C&AG<\/strong> \u2014 Certifies + adds Report<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#f0e8f8,#e0d0f0);\">\ud83c\udfdb\ufe0f Submitted to <strong>President<\/strong> \u2014 preferably within <strong>6 months<\/strong> of close of FY<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">\ud83d\udccb <strong>Laid before each House of Parliament<\/strong><\/div>\r\n <\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Submitted to President preferably within 6 months of close of financial year<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div class=\"blue-head\" style=\"margin-top:14px;\">\ud83d\udcca Three Major Accounting Outputs<\/div>\r\n <div class=\"card-grid\" style=\"grid-template-columns:repeat(3,1fr); margin:10px 0 0; gap:10px;\">\r\n <div class=\"card c-navy\">\r\n <div class=\"card-head\">\ud83d\udcc6 Monthly & Annual Accounts<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Record of transactions consolidated by Ministries\/Departments on a <strong>monthly basis<\/strong> \u2014 rendered to CGA to generate accounts of Government of India as a whole.<br><br>\r\n Monthly Account provides analysis of <strong>expenditure, revenue collection, borrowings and deficit<\/strong>. These are on <strong>net basis<\/strong>.\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-amber\">\r\n <div class=\"card-head\">\ud83d\udcd6 Finance Accounts<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Reflect the <strong>annual receipts and disbursements and statement of balances<\/strong>. Includes transactions of <strong>Dept. of Posts, Ministries of Defence and Railways<\/strong>, and transactions under Public Account of UT Governments.<br><br>\r\n <strong>Part I<\/strong> \u2014 Summarized statements (Revenue, Capital, Debt, Deposit, Suspense, Remittances, Contingency Fund)<br>\r\n <strong>Part II<\/strong> \u2014 Detailed statements + other related statements<br><br>\r\n Receipts are <strong>net of refunds<\/strong>; expenditure are <strong>net of recoveries<\/strong>. <strong>No fiscal adjustments.<\/strong>\r\n <\/div>\r\n <\/div>\r\n <div class=\"card c-red\">\r\n <div class=\"card-head\">\ud83d\udcd1 Appropriation Accounts<\/div>\r\n <div class=\"card-body\" style=\"font-size:13.5px;\">\r\n Reflect expenditure (<strong>voted and charged<\/strong>) compared with amounts of the <strong>voted grants and appropriations charged<\/strong> for different purposes as specified in the schedules appended to the Appropriation Acts.<br><br>\r\n Appropriation Accounts are on <strong>gross basis<\/strong> \u2014 without any kind of adjustments.\r\n <span class=\"nb-tag nb-tag-red\" style=\"margin-top:6px;\">\u2757 Gross basis \u2014 no adjustments (unlike Finance Accounts)<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\u2699\ufe0f<\/div>\r\n <span>5. FEATURES OF ACCOUNTING SYSTEM<\/span>\r\n <span class=\"nbh-num\">Cash basis | Rule of Lapse | Uniform classification to Minor Head | Annual basis<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:8px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcb5<\/span> <strong>Cash Basis & Rule of Lapse:<\/strong> Government accounts are kept on <strong>cash basis<\/strong>. All appropriations <strong>lapse at the close of the financial year<\/strong>. Only <strong>actual receipts and payments during the year<\/strong> are taken into account \u2014 no outstanding liabilities or accrued income included.\r\n <\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcca<\/span> <strong>Uniform Classification:<\/strong> Both receipts and payments are <strong>differentiated and classified in detail<\/strong>. Uniform classification up to <strong>Minor Head level<\/strong> enables financial comparisons between <strong>Union and State Governments<\/strong>.\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83c\udfed<\/span> <strong>Commercial Departments:<\/strong> Where functions are purely or largely of a commercial nature \u2014 accounts are maintained on <strong>commercial basis (modified accrual accounting principles)<\/strong>. These accounts are <strong>subsidiary to principal accounts<\/strong>.\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-left:3px solid #b08a00; border-radius:5px; padding:10px 13px; font-size:13.5px;\">\r\n <span style=\"font-size:16px;\">\ud83d\ude82<\/span> <strong>Railways & Posts (Major Commercial Departments):<\/strong> Detailed <strong>capital and revenue accounts<\/strong> prepared and presented <strong>separately<\/strong> \u2014 enabling presentation of true financial position, cost of services rendered, and return from investments.\r\n <\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:5px; padding:10px 13px; font-size:13.5px; grid-column:span 2;\">\r\n <span style=\"font-size:16px;\">\ud83d\udcc5<\/span> <strong>Annual Basis:<\/strong> Government Accounts must comply with the <strong>budgetary structure of the country<\/strong>. Since Budgets in India are on an <strong>annual basis<\/strong> \u2014 governmental transactions are finalized in accounts on an <strong>annual basis<\/strong>.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-slate\">\r\n <div class=\"nbh-icon\">\ud83d\uddc2\ufe0f<\/div>\r\n <span>6. CLASSIFICATION OF TRANSACTIONS<\/span>\r\n <span class=\"nbh-num\">Function-based | 6-tier Classification in DDG | Standard \u2014 cannot exceed<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udd17<\/span>\r\n <div class=\"ic-text\">The Budget of Government is <strong>linked to the accounts<\/strong> \u2014 and Government transactions are accounted for under the <strong>Consolidated Fund, Contingency Fund and the Public Account of India<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfaf<\/span>\r\n <div class=\"ic-text\">As a general rule, classification of transactions has closer reference to <strong>functions, programmes and activities of the Government<\/strong> and the <strong>object of revenue or expenditure<\/strong> \u2014 rather than the department in which the revenue or expenditure occurs.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcca<\/span>\r\n <div class=\"ic-text\">Number of classification in the <strong>Detailed Demands for Grants (DDG)<\/strong> are not allowed to go beyond the <strong>standard six tiers<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Maximum 6 tiers in DDG \u2014 cannot exceed<\/span>\r\n <\/div>\r\n <\/li>\r\n <\/ul>\r\n\r\n <div style=\"overflow-x:auto; margin:10px 0 0;\">\r\n <table style=\"width:100%; border-collapse:collapse; font-size:13.5px;\">\r\n <thead>\r\n <tr style=\"background:var(--navy-dark); color:#fff;\">\r\n <th style=\"padding:8px 12px; text-align:center; border:1px solid #2d6e50; width:50px;\">Tier<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid #2d6e50;\">Head<\/th>\r\n <th style=\"padding:8px 12px; text-align:center; border:1px solid #2d6e50; width:90px;\">Digits<\/th>\r\n <th style=\"padding:8px 12px; text-align:left; border:1px solid #2d6e50;\">Represents<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr style=\"background:#e8f4ee;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">1<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Major Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>4 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Function<\/td><\/tr>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">2<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Sub-Major Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Sub-Function<\/td><\/tr>\r\n <tr style=\"background:#e8f4ee;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">3<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Minor Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>3 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Programme<\/td><\/tr>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">4<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Sub-Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Scheme<\/td><\/tr>\r\n <tr style=\"background:#e8f4ee;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:var(--navy-dark);\">5<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">Detailed Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Sub-Scheme<\/td><\/tr>\r\n <tr style=\"background:#fff9e0;\"><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center; font-weight:700; color:#7a5800;\">6<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700; color:#7a5800;\">Object Head<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); text-align:center;\"><strong>2 digits<\/strong><\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Object Head \/ <strong>Primary Units of Appropriation<\/strong><\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udd95<\/div>\r\n <span>7. PROCEDURE FOR OPENING NEW HEADS OF ACCOUNTS<\/span>\r\n <span class=\"nbh-num\">Rule 79 GFR | Art. 150 | CGA opens on C&AG advice | Exceptional circumstances rule<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83d\udcdc<\/span>\r\n <div class=\"ic-text\"><strong>Rule 79 of GFR \u2014 Authority to open a new Head of Account:<\/strong> The <strong>List of Major and Minor Heads of Accounts of Union and States<\/strong> is maintained by the <strong>Ministry of Finance (DoE \u2014 Controller General of Accounts)<\/strong> \u2014 authorized to open new heads of accounts on the <strong>advice of the Comptroller and Auditor General of India<\/strong> under the powers flowing from <strong>Article 150 of the Constitution<\/strong>.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 New Major\/Minor Heads opened by CGA (DoE) on C&AG advice \u2014 Art. 150 | Rule 79 GFR<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfd7\ufe0f<\/span>\r\n <div class=\"ic-text\">In case of certain post-Budget developments where expenditure provision is required under heads <strong>not already available in the Budget<\/strong> \u2014 Ministries\/Departments are authorized to open new <strong>Sub-Heads \/ Detailed Heads \/ Object Heads<\/strong> as required \u2014 in consultation with the <strong>Budget Division of the Ministry of Finance<\/strong> \u2014 subject to certain conditions.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u2705<\/span>\r\n <div class=\"ic-text\"><strong>Normal Rule:<\/strong> A new head is allowed to be opened only in cases where the <strong>Budget provision is available<\/strong> (for re-appropriation to the new head) or has been obtained through a <strong>Supplementary Demands for Grant<\/strong>.<\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\u26a0\ufe0f<\/span>\r\n <div class=\"ic-text\"><strong>Exceptional Circumstances:<\/strong> Ministries\/Departments may be permitted to open heads <strong>in anticipation of obtaining the Budget through Supplementary Demands<\/strong>. However:\r\n <ul class=\"ic-sub\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Proposals for augmentation of funds through additionality or for introduction of <strong>'New Service'<\/strong> may alone be included in Supplementary Demands \u2014 <strong>not for opening new heads of accounts<\/strong>. Prudent application of authority must be exercised.<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">New heads can be <strong>operated only upon obtaining the budget through Supplementary Demands for Grants<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Heads opened in anticipation of SDG can only be operated AFTER SDG is actually obtained<\/span>\r\n <\/div>\r\n <\/li>\r\n <li class=\"ic-item\">\r\n <span class=\"ic-icon\">\ud83c\udfe2<\/span>\r\n <div class=\"ic-text\">The <strong>Principal Accounts Offices<\/strong> may open Sub\/Detailed Heads required under the Minor Heads falling within the <strong>Public Account of India<\/strong> \u2014 subject to the above stipulations.<\/div>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n\r\n \r\n <div id=\"glossary\" class=\"section\">\r\n <div class=\"chapter-title\">Glossary of Important Budget Related Terms<\/div>\r\n\r\n <div class=\"box-green\">\r\n <p><strong>Note:<\/strong> Unless there is something repugnant in the subject or context, the terms defined in this section are used in the Budget Manual in the sense as explained hereunder.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"glossary-search-wrap\">\r\n <span class=\"search-icon\">\ud83d\udd0d<\/span>\r\n <input class=\"glossary-search\" type=\"text\" id=\"glossSearchInput\" placeholder=\"Type to filter terms\u2026\" oninput=\"filterGloss()\">\r\n <\/div>\r\n <div class=\"glossary-stats\" id=\"glossStats\">Showing all 38 terms<\/div>\r\n\r\n <div id=\"glossaryList\">\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"accounts actuals year receipts disbursements april march cga\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">01<\/span>\r\n <span class=\"gl-name\">'Accounts' or 'Actuals' of a Year<\/span>\r\n <span class=\"gl-cat\">Financial Records<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The amounts of <strong>receipts and disbursements<\/strong> for the financial year beginning on <strong>1st April<\/strong> and ending on <strong>31st March<\/strong>, as finally recorded in the books of the accounting authority after audit by C&AG.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc <strong>Provisional Accounts<\/strong> = unaudited accounts compiled by CGA before final audit.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"administrative approval formal acceptance competent authority expenditure\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">02<\/span>\r\n <span class=\"gl-name\">'Administrative Approval'<\/span>\r\n <span class=\"gl-cat\">Approval Process<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>formal acceptance<\/strong> by the competent authority of a scheme, proposal or work, for the purpose of incurring expenditure thereon.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"annual financial statement budget receipts expenditure article 112 parliament\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">03<\/span>\r\n <span class=\"gl-name\">'Annual Financial Statement' <em style=\"font-size:12.5px;font-weight:400;\">(also: the Budget)<\/em><\/span>\r\n <span class=\"gl-cat\">Budget Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The statement of <strong>estimated receipts and expenditure<\/strong> of the Central Government for the financial year. Mandated under <strong>Article 112<\/strong> \u2014 the President causes it to be laid before both Houses of Parliament.<\/p>\r\n <div class=\"gl-note\">\u2b50 Synonymous with the Budget. Contains Revenue + Capital Accounts and Charged + Voted expenditure.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"appropriation amount authorized parliament expenditure\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">04<\/span>\r\n <span class=\"gl-name\">'Appropriation'<\/span>\r\n <span class=\"gl-cat\">Parliamentary Authorization<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>amount authorized by Parliament<\/strong> for expenditure under a grant or appropriation. Withdrawal from the Consolidated Fund is only permitted under such appropriation.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"appropriation accounts CGA controller general grant expenditure variations voted charged\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">05<\/span>\r\n <span class=\"gl-name\">'Appropriation Accounts'<\/span>\r\n <span class=\"gl-cat\">Accounts Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Accounts prepared by the <strong>Controller General of Accounts<\/strong> for each grant or appropriation. They show the amount sanctioned and the amount actually spent, with explanations for important variations in voted and charged expenditure.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Examined by the <strong>Public Accounts Committee (PAC)<\/strong> of Parliament.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"budget statement estimated receipts expenditure fiscal policy\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">06<\/span>\r\n <span class=\"gl-name\">'Budget'<\/span>\r\n <span class=\"gl-cat\">Core Concept<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The statement of <strong>estimated receipts and expenditure<\/strong> of the Central Government as per its <strong>fiscal policy<\/strong>. See also: 'Annual Financial Statement' \u2014 the two terms are used interchangeably.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"budget division department economic affairs ministry finance\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">07<\/span>\r\n <span class=\"gl-name\">'Budget Division'<\/span>\r\n <span class=\"gl-cat\">Organisational Unit<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Budget Division in the Department of Economic Affairs, Ministry of Finance<\/strong> in the Union Government. It is the nodal unit for all budget preparation activities.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"budget estimates detailed receipts expenditure financial year\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">08<\/span>\r\n <span class=\"gl-name\">'Budget Estimates'<\/span>\r\n <span class=\"gl-cat\">Budget Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>detailed estimates of receipts and expenditure<\/strong> of the Central Government for a financial year. Forms the basis of the Annual Financial Statement.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Distinguished from <strong>Revised Estimates<\/strong> (mid-year revision) and <strong>Actuals<\/strong> (final figures after year-end).<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"charged expenditure appropriation vote parliament constitution consolidated fund\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">09<\/span>\r\n <span class=\"gl-name\">'Charged Expenditure' \/ 'Charged Appropriation'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Expenditure that is <strong>not to be submitted for the vote of Parliament<\/strong> under the provisions of the Constitution. It is charged directly on the Consolidated Fund of India.<\/p>\r\n <div class=\"two-mini\">\r\n <div class=\"mini-box mini-red\"><strong>Charged<\/strong> \u2014 discussed but NOT voted; cannot be reduced or refused by Parliament<\/div>\r\n <div class=\"mini-box mini-green\"><strong>Voted<\/strong> \u2014 submitted as Demands for Grants; Parliament can assent, reduce or refuse<\/div>\r\n <\/div>\r\n <p style=\"margin-top:8px;font-size:14px;\"><em>Examples of Charged: President's salary, SC\/HC Judges' salaries, C&AG, National Debt charges, Speaker\/Deputy Speaker salaries.<\/em><\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"comptroller auditor general CAG India audit constitutional\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">10<\/span>\r\n <span class=\"gl-name\">'Comptroller & Auditor General' (C&AG)<\/span>\r\n <span class=\"gl-cat\">Constitutional Authority<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Comptroller & Auditor General of India<\/strong> \u2014 the head of the Indian Audit and Accounts Department, appointed under Article 148. Audits the accounts of Union and States and submits reports to the President.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"competent authority president GFR 2017 delegation financial powers rules 1978\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">11<\/span>\r\n <span class=\"gl-name\">'Competent Authority'<\/span>\r\n <span class=\"gl-cat\">Authority<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>President<\/strong>, or such other authority to which power is delegated under:<\/p>\r\n <div class=\"gl-pills\">\r\n <span class=\"gl-pill\">General Financial Rules, 2017<\/span>\r\n <span class=\"gl-pill\">Delegation of Financial Powers Rules, 1978<\/span>\r\n <span class=\"gl-pill\">Any other GoI orders<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"consolidated fund India article 266 revenues loans moneys appropriation law parliament\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">12<\/span>\r\n <span class=\"gl-name\">'Consolidated Fund of India'<\/span>\r\n <span class=\"gl-cat\">Constitutional Fund<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Under <strong>Article 266(1)<\/strong> \u2014 all revenues received by the Government of India, all loans raised, and all moneys received in repayment of loans form the <strong>Consolidated Fund of India<\/strong>.<\/p>\r\n <div class=\"gl-note\">\u26a0\ufe0f <strong>No money can be appropriated<\/strong> from CFI except in accordance with law and for purposes provided in the Constitution.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"constitution India\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">13<\/span>\r\n <span class=\"gl-name\">'Constitution'<\/span>\r\n <span class=\"gl-cat\">Legal Reference<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Constitution of India<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"contingency fund India article 267 imprest unforeseen expenditure parliament supplementary recouped\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">14<\/span>\r\n <span class=\"gl-name\">'Contingency Fund'<\/span>\r\n <span class=\"gl-cat\">Constitutional Fund<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>Contingency Fund of India<\/strong> under the Contingency Fund of India Act, 1950 and <strong>Article 267(1)<\/strong>. It is an <strong>imprest<\/strong> placed at the disposal of the President to meet <strong>unforeseen expenditure<\/strong> pending parliamentary authorization.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Amounts drawn are <strong>recouped<\/strong> through Supplementary Demands for Grants (Art. 115\/116). Size currently \u20b9500 crore.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"controller general accounts CGA principal accounts adviser finance accounts appropriation accounts union\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">15<\/span>\r\n <span class=\"gl-name\">'Controller General of Accounts' (CGA)<\/span>\r\n <span class=\"gl-cat\">Constitutional Post<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>The <strong>principal Accounts Adviser<\/strong> to the Government of India. Responsibilities include:<\/p>\r\n <div class=\"gl-list\">\r\n <div class=\"gl-list-item\">\ud83d\udcca Prepares monthly analysis of expenditures, revenues, borrowings and deficit for Finance Minister<\/div>\r\n <div class=\"gl-list-item\">\ud83d\udccb Prepares <strong>Appropriation Accounts<\/strong> (civil Ministries) and <strong>Union Finance Accounts<\/strong><\/div>\r\n <div class=\"gl-list-item\">\u2705 These are certified by C&AG before being laid before Parliament<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"controlling officer budget department central government expenditure revenue head administrator\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">16<\/span>\r\n <span class=\"gl-name\">'Controlling Officer (Budget)'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An officer entrusted by a Department with responsibility for <strong>controlling the incurring of expenditure and\/or collection of revenue<\/strong>. Includes Heads of Department and Administrators.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"chief controller controller accounts head accounting organizations ministries departments\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">17<\/span>\r\n <span class=\"gl-name\">'Chief Controller \/ Controller of Accounts'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Head of the Accounting Organization<\/strong> in a Ministry\/Department, set up under the scheme of departmentalization of accounts.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"department central government ministry notified allocation business rules parliamentary affairs president\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">18<\/span>\r\n <span class=\"gl-name\">'Department of the Central Government'<\/span>\r\n <span class=\"gl-cat\">Organisation<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A Ministry or Department as notified in the <strong>Allocation of Business Rules<\/strong>. Also includes:<\/p>\r\n <div class=\"gl-pills\">\r\n <span class=\"gl-pill\">Ministry of Parliamentary Affairs<\/span>\r\n <span class=\"gl-pill\">President's Secretariat<\/span>\r\n <span class=\"gl-pill\">Vice-President's Secretariat<\/span>\r\n <span class=\"gl-pill\">Cabinet Secretariat<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"departmental estimate income expenditure department financial year estimating officer finance ministry\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">19<\/span>\r\n <span class=\"gl-name\">'Departmental Estimate'<\/span>\r\n <span class=\"gl-cat\">Estimate<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An estimate of income and expenditure of a department in respect of the financial year, <strong>submitted by the estimating officer to the Finance Ministry<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"disbursing officer head office gazetted bills payments central government\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">20<\/span>\r\n <span class=\"gl-name\">'Disbursing Officer'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A Head of Office or any Gazetted Officer so designated to <strong>draw bills and make payments<\/strong> on behalf of the Central Government. Also includes a Head of Department or Administrator where he himself performs such functions.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"estimating officer departmental estimate preparing preparing\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">21<\/span>\r\n <span class=\"gl-name\">'Estimating Officer'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A departmental officer responsible for <strong>preparing a Departmental Estimate<\/strong> and submitting it to the Finance Ministry.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"excess grant expenditure appropriation original supplementary regularization article 115 parliament\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">22<\/span>\r\n <span class=\"gl-name\">'Excess Grant'<\/span>\r\n <span class=\"gl-cat\">Grant Type<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Expenditure incurred <strong>over and above the appropriation<\/strong> authorized through the original or supplementary grant. Requires regularization by obtaining an excess grant from Parliament under <strong>Article 115<\/strong>.<\/p>\r\n <div class=\"gl-note\">\u26a0\ufe0f Subject to report of Public Accounts Committee before Parliament regularizes the excess.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"finance ministry union government ministry of finance\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">23<\/span>\r\n <span class=\"gl-name\">'Finance Ministry'<\/span>\r\n <span class=\"gl-cat\">Organisation<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Ministry of Finance in the Union Government<\/strong> \u2014 the nodal Ministry for all budgetary, expenditure, revenue and financial sector matters.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"head of department officer declared government delegation financial powers\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">24<\/span>\r\n <span class=\"gl-name\">'Head of Department'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An officer declared as such by Government. A list of Heads of Departments appears in the <strong>Delegation of Financial Powers Rules<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"financial adviser ministry department finance advice budget accounts expenditure audit\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">25<\/span>\r\n <span class=\"gl-name\">'Financial Adviser'<\/span>\r\n <span class=\"gl-cat\">Officer<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An officer appointed in a Ministry\/Department to look after <strong>financial advice, budget, accounts, expenditure control and audit<\/strong> on behalf of the Finance Ministry.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"new service article 115 new policy decision parliament new activity investment\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">26<\/span>\r\n <span class=\"gl-name\">'New Service'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Under <strong>Article 115(1)(a)<\/strong> \u2014 expenditure arising out of a <strong>new policy decision<\/strong> not brought to the notice of Parliament earlier, including a new activity or a new form of investment.<\/p>\r\n <div class=\"two-mini\">\r\n <div class=\"mini-box mini-red\"><strong>New Service<\/strong> \u2014 new policy \/ new activity (no prior Parliamentary notice)<\/div>\r\n <div class=\"mini-box mini-green\"><strong>New Instrument of Service<\/strong> \u2014 large expansion of <em>existing<\/em> activity<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"new instrument service relatively large expenditure expansion existing activity\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">27<\/span>\r\n <span class=\"gl-name\">'New Instrument of Service'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means <strong>relatively large expenditure<\/strong> arising out of <strong>expansion of an existing activity<\/strong> \u2014 as distinguished from a New Service which involves a completely new policy decision.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"parliament India Lok Sabha Rajya Sabha two houses\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">28<\/span>\r\n <span class=\"gl-name\">'Parliament'<\/span>\r\n <span class=\"gl-cat\">Constitutional Body<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Parliament of India<\/strong> comprising two Houses \u2014 <strong>Lok Sabha<\/strong> (House of the People) and <strong>Rajya Sabha<\/strong> (Council of States).<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"outcome budget document parliament objectives programmes activities quantitative projection\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">29<\/span>\r\n <span class=\"gl-name\">'Outcome Budget'<\/span>\r\n <span class=\"gl-cat\">Budget Document<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An annual document reflecting for each programme\/scheme:<\/p>\r\n <div class=\"gl-list\">\r\n <div class=\"gl-list-item\">\ud83c\udfaf Purposes and objectives for which funds were provisioned<\/div>\r\n <div class=\"gl-list-item\">\ud83d\udcb0 Cost of various programmes and activities proposed<\/div>\r\n <div class=\"gl-list-item\">\ud83d\udcc8 Quantitative projection of work performed and services rendered<\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"primary unit appropriation rule 8 delegation financial powers 1978 lowest classification objects\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">30<\/span>\r\n <span class=\"gl-name\">'Primary Unit of Appropriation'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>As per <strong>Rule 8 of the Delegation of Financial Powers Rules, 1978<\/strong> \u2014 the <strong>lowest unit of classification<\/strong> denoting the objects of expenditure (e.g., Pay, TA, Office Expenses).<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"public account India article 266 disbursements not subject vote parliament\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">31<\/span>\r\n <span class=\"gl-name\">'Public Account'<\/span>\r\n <span class=\"gl-cat\">Constitutional Fund<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Means the <strong>Public Account of India<\/strong> under <strong>Article 266(2)<\/strong> \u2014 all public moneys received by the Government other than those going into the Consolidated Fund. Disbursements from the Public Account are <strong>not subject to vote by Parliament<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"public accounts committee PAC Lok Sabha CAG appropriation finance accounts scrutinize\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">32<\/span>\r\n <span class=\"gl-name\">'Public Accounts Committee' (PAC)<\/span>\r\n <span class=\"gl-cat\">Parliamentary Committee<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Constituted by <strong>Lok Sabha<\/strong> to examine C&AG reports on Appropriation Accounts, Finance Accounts, and other financial matters. Ensures money was spent for the purpose Parliament sanctioned.<\/p>\r\n <div class=\"gl-pills\">\r\n <span class=\"gl-pill\">15 LS + 7 RS members<\/span>\r\n <span class=\"gl-pill\">Chaired by Opposition member<\/span>\r\n <span class=\"gl-pill\">Reports to Parliament<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"reappropriation transfer savings unit appropriation grant competent authority section\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">33<\/span>\r\n <span class=\"gl-name\">'Reappropriation'<\/span>\r\n <span class=\"gl-cat\">Financial Operation<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p><strong>Transfer by a competent authority of savings<\/strong> from one unit of appropriation to meet additional expenditure under another unit within the same section of the grant or charged appropriation.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Reappropriation cannot convert a 'New Service' into an existing service. It must be done before year-end.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"revised estimate probable receipts expenditure financial year framed transactions anticipated\">\r\n <div class=\"gl-header gc-blue\">\r\n <span class=\"gl-num\">34<\/span>\r\n <span class=\"gl-name\">'Revised Estimate'<\/span>\r\n <span class=\"gl-cat\">Estimate<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>An estimate of <strong>probable receipts or expenditure<\/strong> for a financial year, framed during the year based on transactions already recorded and transactions anticipated for the remainder of the year.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Presented in the <strong>second half<\/strong> of the financial year alongside the next year's Budget Estimates.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"supplementary demands grants parliament further expenditure appropriation token technical cash\">\r\n <div class=\"gl-header gc-red\">\r\n <span class=\"gl-num\">35<\/span>\r\n <span class=\"gl-name\">'Supplementary Demands for Grants'<\/span>\r\n <span class=\"gl-cat\">Parliamentary Process<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Supplementary demands laid before Parliament showing the estimated amount of <strong>further expenditure necessary<\/strong> over and above the appropriation authorized for the year.<\/p>\r\n <div class=\"two-mini\">\r\n <div class=\"mini-box mini-green\"><strong>Token<\/strong> \u2014 formal; savings available; needs re-appropriation authority<\/div>\r\n <div class=\"mini-box mini-red\"><strong>Technical<\/strong> \u2014 formally presents additional expenditure already authorized<\/div>\r\n <\/div>\r\n <p style=\"margin-top:8px;\"><strong>Cash Supplementary<\/strong> \u2014 actual additional funds needed from the Consolidated Fund.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"vote on account parliament advance estimated expenditure part financial year appropriation act\">\r\n <div class=\"gl-header gc-gold\">\r\n <span class=\"gl-num\">36<\/span>\r\n <span class=\"gl-name\">'Vote on Account'<\/span>\r\n <span class=\"gl-cat\">Parliamentary Process<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>A <strong>grant made in advance by Parliament<\/strong> for a part of the new financial year, pending voting of Demands for Grants and passage of the Appropriation Act. Allows the Government to continue spending at the beginning of the year.<\/p>\r\n <div class=\"gl-note\">\ud83d\udccc Typically covers <strong>2 months' expenditure<\/strong> (1\/6th of annual voted expenditure). Under Art. 116.<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"voted expenditure subject vote Lok Sabha distinguished charged parliament\">\r\n <div class=\"gl-header gc-green\">\r\n <span class=\"gl-num\">37<\/span>\r\n <span class=\"gl-name\">'Voted Expenditure'<\/span>\r\n <span class=\"gl-cat\">Classification<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Expenditure <strong>subject to the vote of Lok Sabha<\/strong>. It is submitted as Demands for Grants. Parliament can assent to, reduce or refuse any demand. Distinguished from <em>Charged Expenditure<\/em> which cannot be voted upon.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"gl-card\" data-term=\"finance minister union government\">\r\n <div class=\"gl-header gc-navy\">\r\n <span class=\"gl-num\">38<\/span>\r\n <span class=\"gl-name\">'Finance Minister'<\/span>\r\n <span class=\"gl-cat\">Officeholder<\/span>\r\n <\/div>\r\n <div class=\"gl-body\">\r\n <p>Refers to the <strong>Finance Minister of the Union Government<\/strong> \u2014 who presents the Budget in Parliament and is responsible for fiscal and financial policy.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:28px;\">\r\n <div class=\"box-label\">\u2b50 Quick Comparison \u2014 Three Constitutional Funds<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Fund<\/th><th>Article<\/th><th>What Goes In<\/th><th>Authorization for Withdrawal<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>Consolidated Fund of India<\/strong><\/td><td>266(1)<\/td><td>All revenues, loans raised, loan repayments<\/td><td>Appropriation by Parliament \u2014 mandatory<\/td><\/tr>\r\n <tr><td><strong>Public Account of India<\/strong><\/td><td>266(2)<\/td><td>All other public moneys (GPF, small savings, etc.)<\/td><td>No vote of Parliament required<\/td><\/tr>\r\n <tr><td><strong>Contingency Fund<\/strong><\/td><td>267(1)<\/td><td>Imprest \u2014 fixed corpus<\/td><td>At disposal of President; recouped via Supplementary Demands<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"constitution\" class=\"section\">\r\n <div class=\"chapter-title\">Important Constitutional Provisions Related to Budget<\/div>\r\n\r\n <div class=\"box-green\">\r\n <p><strong>Financial business in Parliament<\/strong> consists of the Budget comprising General Budget, Demands for Grants, Vote on Account, Supplementary Demands for Grants, Appropriation Bill and the Finance Bill. The Constitutional provisions shaping the budgeting system are outlined below.<\/p>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udccc Quick Jump to Article<\/div>\r\n <div class=\"article-grid\">\r\n <a class=\"article-chip\" href=\"#art109\"><span class=\"art-num\">109<\/span><span class=\"art-label\">Money Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art110\"><span class=\"art-num\">110<\/span><span class=\"art-label\">Definition Money Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art112\"><span class=\"art-num\">112<\/span><span class=\"art-label\">AFS \/ Budget<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art113\"><span class=\"art-num\">113<\/span><span class=\"art-label\">Procedure \u2014 Estimates<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art114\"><span class=\"art-num\">114<\/span><span class=\"art-label\">Appropriation Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art115\"><span class=\"art-num\">115<\/span><span class=\"art-label\">Supplementary Grants<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art116\"><span class=\"art-num\">116<\/span><span class=\"art-label\">Vote on Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art117\"><span class=\"art-num\">117<\/span><span class=\"art-label\">Financial Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art150\"><span class=\"art-num\">150<\/span><span class=\"art-label\">Form of Accounts<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art151\"><span class=\"art-num\">151<\/span><span class=\"art-label\">Audit Reports<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art265\"><span class=\"art-num\">265<\/span><span class=\"art-label\">No Tax w\/o Law<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art266\"><span class=\"art-num\">266<\/span><span class=\"art-label\">CFI & Public Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art267\"><span class=\"art-num\">267<\/span><span class=\"art-label\">Contingency Fund<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art275\"><span class=\"art-num\">275<\/span><span class=\"art-label\">Grants to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art280\"><span class=\"art-num\">280<\/span><span class=\"art-label\">Finance Commission<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art292\"><span class=\"art-num\">292<\/span><span class=\"art-label\">Borrowing by GoI<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art293\"><span class=\"art-num\">293<\/span><span class=\"art-label\">Borrowing by States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art207\"><span class=\"art-num\">207<\/span><span class=\"art-label\">Financial Bills \u2014 States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239\"><span class=\"art-num\">239<\/span><span class=\"art-label\">Admin of UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239A\"><span class=\"art-num\">239A<\/span><span class=\"art-label\">Legislature for UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239AA\"><span class=\"art-num\">239AA<\/span><span class=\"art-label\">Special \u2014 Delhi<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239AB\"><span class=\"art-num\">239AB<\/span><span class=\"art-label\">Failure \u2014 NCT<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art239B\"><span class=\"art-num\">239B<\/span><span class=\"art-label\">Ordinances \u2014 UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art268\"><span class=\"art-num\">268<\/span><span class=\"art-label\">Duties \u2014 Union levied, State collected<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art269\"><span class=\"art-num\">269<\/span><span class=\"art-label\">Taxes assigned to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art270\"><span class=\"art-num\">270<\/span><span class=\"art-label\">Taxes \u2014 Union & States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art271\"><span class=\"art-num\">271<\/span><span class=\"art-label\">Surcharge for Union<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art273\"><span class=\"art-num\">273<\/span><span class=\"art-label\">Grants \u2014 Jute States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art279\"><span class=\"art-num\">279<\/span><span class=\"art-label\">Net Proceeds \u2014 C&AG<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art281\"><span class=\"art-num\">281<\/span><span class=\"art-label\">Finance Comm. Recommendations<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art282\"><span class=\"art-num\">282<\/span><span class=\"art-label\">Grants for Public Purpose<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art283\"><span class=\"art-num\">283<\/span><span class=\"art-label\">Custody of Funds<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art284\"><span class=\"art-num\">284<\/span><span class=\"art-label\">Suitors' Deposits<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art356\"><span class=\"art-num\">356<\/span><span class=\"art-label\">President's Rule<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art357\"><span class=\"art-num\">357<\/span><span class=\"art-label\">Legislative Powers \u2014 Art.356<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#art360\"><span class=\"art-num\">360<\/span><span class=\"art-label\">Financial Emergency<\/span><\/a>\r\n <\/div>\r\n\r\n <hr class=\"section-divider\">\r\n\r\n \r\n <div class=\"art-card\" id=\"art109\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 109<\/div>\r\n <div class=\"art-card-title\">Special Procedure in respect of Money Bills<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udeab Introduction<\/div><p>A Money Bill shall <strong>NOT be introduced in the Council of States (Rajya Sabha)<\/strong>. It can only originate in Lok Sabha.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\u23f3 Rajya Sabha's Role<\/div><p>After passing by Lok Sabha, RS has <strong>14 days<\/strong> to return with recommendations. Lok Sabha may accept or reject any\/all recommendations.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\">\r\n <p>\u2b50 <strong>Key Fact:<\/strong> If Rajya Sabha does not return the Bill within 14 days \u2014 it is <strong>deemed passed by both Houses<\/strong>. Rajya Sabha cannot amend a Money Bill \u2014 only recommend.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art110\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 110<\/div>\r\n <div class=\"art-card-title\">Definition of \"Money Bills\" \u2014 7 Categories<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p style=\"margin-bottom:10px;\">A Bill is a Money Bill only if it contains provisions dealing with <em>all or any<\/em> of these matters:<\/p>\r\n <div class=\"list-sec\" style=\"margin-left:0;\">\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(a)<\/span><span><strong>Tax<\/strong> \u2014 imposition, abolition, remission, alteration or regulation of any tax<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(b)<\/span><span><strong>Borrowing\/Guarantee<\/strong> \u2014 regulation of borrowing or giving guarantees by GoI<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(c)<\/span><span><strong>CFI Custody<\/strong> \u2014 custody of the Consolidated Fund or Contingency Fund; payment into or withdrawal from<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(d)<\/span><span><strong>Appropriation<\/strong> \u2014 appropriation of moneys out of the CFI<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(e)<\/span><span><strong>Charged Expenditure<\/strong> \u2014 declaring any expenditure to be charged, or increasing such expenditure<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(f)<\/span><span><strong>CFI Receipts\/Audit<\/strong> \u2014 receipt of money on account of CFI or Public Account; audit of Union\/State accounts<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(g)<\/span><span><strong>Incidental<\/strong> \u2014 any matter incidental to the above<\/span><\/div>\r\n <\/div>\r\n <div class=\"box-red\" style=\"margin:12px 0 0;\"><p><strong>Speaker's Certificate is Final:<\/strong> If any question arises whether a Bill is a Money Bill or not \u2014 the decision of the <strong>Speaker of Lok Sabha shall be final<\/strong> and cannot be questioned in any court or either House.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art112\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 112<\/div>\r\n <div class=\"art-card-title\">Annual Financial Statement (The Budget)<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The <strong>President shall cause to be laid before both Houses of Parliament<\/strong> a statement of estimated receipts and expenditure for every financial year \u2014 the \"Annual Financial Statement\".<\/p>\r\n <div class=\"three-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udcca Revenue Account<\/div><p>Day-to-day receipts and expenditure. Revenue Deficit = Revenue Exp > Revenue Receipts.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83c\udfd7\ufe0f Capital Account<\/div><p>Asset creation and liabilities. Fiscal Deficit = Total Exp \u2212 Total Non-Debt Receipts.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\u2696\ufe0f Charged vs Voted<\/div><p>Expenditure is separated into <strong>Charged<\/strong> (not voted) and <strong>Voted<\/strong> (Demands for Grants).<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 <strong>Laid before BOTH Houses<\/strong> \u2014 but only Lok Sabha votes on it. Rajya Sabha discusses but does not vote.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art113\">\r\n <div class=\"art-card-header ac-navy\">\r\n <div class=\"art-badge\">Art. 113<\/div>\r\n <div class=\"art-card-title\">Procedure in Parliament with respect to Estimates<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson);\"><div class=\"col-title\" style=\"color:var(--crimson);\">\ud83d\udd12 Charged Expenditure<\/div><p>NOT submitted to vote. Only discussed in either House. Parliament cannot reduce or refuse.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green);\"><div class=\"col-title\" style=\"color:var(--green);\">\u2705 Voted Expenditure<\/div><p>Submitted as <strong>Demands for Grants<\/strong>. Lok Sabha can assent, reduce, or refuse each demand.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-red\" style=\"margin:0;\"><p><strong>Presidential Recommendation Mandatory:<\/strong> No demand for a grant shall be made except on the <strong>recommendation of the President<\/strong>.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art114\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 114<\/div>\r\n <div class=\"art-card-title\">Appropriation Bills<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"flow-chart\" style=\"margin:0 0 12px;\">\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:13.5px;\">1<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Lok Sabha votes on Demands for Grants (Art. 113)<\/h5><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:13.5px;\">2<\/div><div class=\"flow-line\"><\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0 14px;\"><h5>Appropriation Bill introduced in Lok Sabha<\/h5><p style=\"font-size:14px;\">Covers: (a) Grants voted by Parliament + (b) Charged expenditure on CFI<\/p><\/div><\/div>\r\n <div class=\"flow-step\"><div class=\"flow-step-left\"><div class=\"flow-num\" style=\"width:26px;height:26px;font-size:13.5px;\">3<\/div><\/div><div class=\"flow-content\" style=\"padding:4px 0;\"><h5>Appropriation Act \u2192 Legal authority to withdraw from CFI<\/h5><\/div><\/div>\r\n <\/div>\r\n <div class=\"box-red\" style=\"margin:0;\"><p><strong>No Withdrawal without Appropriation:<\/strong> No money shall be withdrawn from the Consolidated Fund of India except under an appropriation made by law.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art115\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 115<\/div>\r\n <div class=\"art-card-title\">Supplementary, Additional or Excess Grants<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"card-grid\" style=\"margin:0 0 12px;\">\r\n <div class=\"card c-navy\"><div class=\"card-head\">\ud83d\udccb Supplementary Demands<div class=\"card-ref\">Art. 115(1)<\/div><\/div><div class=\"card-body\">When amount authorized is <strong>insufficient<\/strong> for the current year, OR when a <strong>new service<\/strong> not contemplated earlier arises \u2014 Supplementary Demands are presented to Parliament.<\/div><\/div>\r\n <div class=\"card c-red\"><div class=\"card-head\">\u26a0\ufe0f Excess Grants<div class=\"card-ref\">Art. 115(2)<\/div><\/div><div class=\"card-body\">When expenditure has already been <strong>incurred in excess<\/strong> of the granted amount \u2014 excess demands are laid before Parliament. Subject to PAC report before regularization.<\/div><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 <strong>Mnemonic:<\/strong> Art. 115 covers two situations \u2014 <em>Prospective<\/em> (not enough money \u2192 Supplementary) and <em>Retrospective<\/em> (already spent too much \u2192 Excess Grant).<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art116\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 116<\/div>\r\n <div class=\"art-card-title\">Vote on Account, Vote of Credit and Exceptional Grant<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"three-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark);\"><div class=\"col-title\">\ud83d\udcc5 Vote on Account<\/div><p>Grant in advance for a <strong>part of the financial year<\/strong> \u2014 pending completion of Budget procedure. Allows Govt to spend at year-start.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--crimson);\"><div class=\"col-title\">\ud83d\udea8 Vote of Credit<\/div><p>For <strong>unexpected demand<\/strong> of indefinite\/large character that cannot be stated in normal Budget detail.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--amber);\"><div class=\"col-title\">\u2b50 Exceptional Grant<\/div><p>Grant that does <strong>not form part of the current service<\/strong> of any financial year \u2014 standalone exceptional purpose.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-green\" style=\"margin:0;\"><p>\ud83d\udccc All three are <strong>Lok Sabha's special powers<\/strong>. Not Money Bills \u2014 handled as separate parliamentary business.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art117\">\r\n <div class=\"art-card-header ac-navy\">\r\n <div class=\"art-badge\">Art. 117<\/div>\r\n <div class=\"art-card-title\">Special Provisions as to Financial Bills<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udccc Presidential Recommendation<\/div><p>A Bill or amendment making provision for any matters in Art. 110(1)(a)\u2013(f) shall <strong>not be introduced or moved except on the recommendation of the President<\/strong>.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udeab Not in Rajya Sabha<\/div><p>Such a Financial Bill (Category A) shall <strong>not be introduced in the Council of States<\/strong> \u2014 only in Lok Sabha.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 <strong>Distinguish:<\/strong> Financial Bill (Cat A) = Art. 110 matters = cannot be introduced in RS. Financial Bill (Cat B) = contains some but not exclusively Art. 110 matters = can be introduced in RS but needs Presidential recommendation.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art150\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 150<\/div>\r\n <div class=\"art-card-title\">Form of Accounts of the Union and of the States<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The accounts of the Union and of the States shall be kept in such form as the <strong>President may, on the advice of the Comptroller and Auditor General of India, prescribe<\/strong>.<\/p>\r\n <div class=\"box-warning\" style=\"margin:12px 0 0;\"><p>\u2b50 Key distinction: The President <em>prescribes<\/em> the form \u2014 but only <em>on the advice of C&AG<\/em>. The President cannot act independently on this. This ensures the accounting authority (C&AG) shapes the form of accounts.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art151\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 151<\/div>\r\n <div class=\"art-card-title\">Audit Reports<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"flowchart\" style=\"margin:0 0 12px; padding:14px;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\">C&AG \u2014 Audits Accounts<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">Submits Reports to President<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\">President Lays before Both Houses of Parliament<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#1a6040,#2d8060); color:#fff;\">PAC Examines Reports<\/div>\r\n <\/div>\r\n <\/div>\r\n <div class=\"box-green\" style=\"margin:0;\"><p>\ud83d\udccc C&AG submits three types of reports: (1) Audit Report on Appropriation Accounts; (2) Audit Report on Finance Accounts; (3) Performance Audit Reports on specific subjects\/schemes.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art265\">\r\n <div class=\"art-card-header ac-red\">\r\n <div class=\"art-badge\">Art. 265<\/div>\r\n <div class=\"art-card-title\">Taxes not to be imposed save by authority of law<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"box-definition\" style=\"margin:0 0 12px; text-align:center; font-size:18px; font-weight:700; letter-spacing:.5px; color:var(--navy-dark);\">\r\n \"No tax shall be levied or collected except by authority of law.\"\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 The <strong>foundational principle<\/strong> of tax law. Every Finance Bill derives its legal basis from this Article. If a tax is levied without legislative authority \u2014 it is unconstitutional. The entire structure of direct and indirect tax legislation flows from this single Article.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art266\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 266<\/div>\r\n <div class=\"art-card-title\">Consolidated Funds and Public Accounts of India and of the States<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <div class=\"two-col\" style=\"margin:0 0 12px;\">\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--navy-dark);\"><div class=\"col-title\">\ud83c\udfe6 Art. 266(1) \u2014 Consolidated Fund<\/div><p>All <strong>revenues received<\/strong>, all <strong>loans raised<\/strong>, and all moneys received in <strong>repayment of loans<\/strong> by the Government of India form the Consolidated Fund of India. No appropriation without law.<\/p><\/div>\r\n <div class=\"col-box\" style=\"border-top:3px solid var(--green);\"><div class=\"col-title\">\ud83d\udcc2 Art. 266(2) \u2014 Public Account<\/div><p>All <strong>other public moneys<\/strong> received by or on behalf of the Government of India are credited to the Public Account. Disbursements not subject to Parliamentary vote.<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-keypoints\" style=\"margin:0;\"><div class=\"box-label\">\u2b50 Quick Memory Formula<\/div><p><strong>CFI<\/strong> = Revenues + Loans raised + Loan repayments received \u2192 Needs Appropriation Act<br><strong>Public Account<\/strong> = Everything else (GPF, NSC, deposits, etc.) \u2192 Executive can withdraw<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art267\">\r\n <div class=\"art-card-header ac-blue\">\r\n <div class=\"art-badge\">Art. 267<\/div>\r\n <div class=\"art-card-title\">Contingency Fund<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>Parliament may by law establish a Contingency Fund in the nature of an <strong>imprest<\/strong> \u2014 the \"Contingency Fund of India\" \u2014 placed at the disposal of the <strong>President<\/strong> to meet <strong>unforeseen expenditure<\/strong> pending authorization by Parliament.<\/p>\r\n <div class=\"three-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udce6 Nature<\/div><p><strong>Imprest<\/strong> \u2014 a fixed revolving fund, not a permanent fund.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83c\udfaf Purpose<\/div><p>Meet <strong>unforeseen<\/strong> expenditure pending Parliament's authorization.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udd04 Recoupment<\/div><p>Amounts drawn are <strong>recouped<\/strong> via Supplementary Demands (Art. 115 or 116).<\/p><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:0;\"><p>\u2b50 Similarly, each State Legislature may establish a <strong>Contingency Fund of the State<\/strong> \u2014 at disposal of the Governor.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art275\">\r\n <div class=\"art-card-header ac-green\">\r\n <div class=\"art-badge\">Art. 275<\/div>\r\n <div class=\"art-card-title\">Grants from the Union to certain States<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>Such sums as Parliament may provide shall be <strong>charged on the Consolidated Fund of India<\/strong> each year as <strong>grants-in-aid of the revenues<\/strong> of such States as Parliament determines to be in need of assistance.<\/p>\r\n <div class=\"two-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udd12 Charged on CFI<\/div><p>These grants are charged \u2014 not voted. Parliament cannot refuse them once sanctioned.<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udcca Finance Commission<\/div><p>After FC is constituted \u2014 no order under Art. 275 shall be made except after <strong>considering Finance Commission recommendations<\/strong>.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art280\">\r\n <div class=\"art-card-header ac-gold\">\r\n <div class=\"art-badge\">Art. 280<\/div>\r\n <div class=\"art-card-title\">Finance Commission \u2014 Constitution and Functions<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The President shall constitute a Finance Commission within <strong>2 years<\/strong> of the commencement of the Constitution and thereafter at the expiration of <strong>every fifth year<\/strong>.<\/p>\r\n <div class=\"blue-head\" style=\"margin:12px 0 8px;\">Five Functions of the Finance Commission<\/div>\r\n <div class=\"list-sec\" style=\"margin-left:0;\">\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(a)<\/span><span><strong>Tax Devolution<\/strong> \u2014 distribution between Union and States of net tax proceeds<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(b)<\/span><span><strong>Grants-in-Aid<\/strong> \u2014 principles governing grants from CFI to States<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(bb)<\/span><span><strong>Panchayats<\/strong> \u2014 augment State Consolidated Fund to supplement Panchayat resources<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(c)<\/span><span><strong>Municipalities<\/strong> \u2014 augment State Consolidated Fund to supplement Municipal resources<\/span><\/div>\r\n <div class=\"list-item\"><span class=\"list-num\" style=\"min-width:30px; background:var(--navy-dark); color:#fff; border-radius:3px; text-align:center; height:22px; display:flex; align-items:center; justify-content:center; font-size:12.5px; flex-shrink:0;\">(d)<\/span><span><strong>Any Other Matter<\/strong> \u2014 referred by the President in the interest of sound finance<\/span><\/div>\r\n <\/div>\r\n <div class=\"box-yellow\" style=\"margin:8px 0 0;\"><p>\u2b50 <strong>16th Finance Commission<\/strong> (2025\u20132030) is currently operative under Dr. Arvind Panagariya. Constituted every 5 years \u2014 recommendations are not binding but are almost always accepted.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"art-card\" id=\"art292\">\r\n <div class=\"art-card-header ac-navy\">\r\n <div class=\"art-badge\">Art. 292<\/div>\r\n <div class=\"art-card-title\">Borrowing by the Government of India<\/div>\r\n <\/div>\r\n <div class=\"art-card-body\">\r\n <p>The executive power of the Union extends to <strong>borrowing upon the security of the Consolidated Fund of India<\/strong> within such limits as may from time to time be <strong>fixed by Parliament by law<\/strong>, and to the giving of guarantees within such limits.<\/p>\r\n <div class=\"two-col\" style=\"margin:12px 0;\">\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83c\udfe6 Security<\/div><p>All Government borrowing is on the <strong>security of the CFI<\/strong>. This is the constitutional basis for market borrowings (G-Secs, T-Bills).<\/p><\/div>\r\n <div class=\"col-box\"><div class=\"col-title\">\ud83d\udccf Limits<\/div><p>Parliament sets borrowing limits by law (FRBM Act). The <strong>Fiscal Deficit target<\/strong> is essentially the borrowing ceiling for the year.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"box-keypoints\" style=\"margin-top:28px;\">\r\n <div class=\"box-label\">\u2b50 Quick Revision \u2014 All 16 Articles at a Glance<\/div>\r\n <table style=\"margin:10px 0 0;\">\r\n <thead><tr><th>Article<\/th><th>Subject<\/th><th>Key Exam Point<\/th><\/tr><\/thead>\r\n <tbody>\r\n <tr><td><strong>109<\/strong><\/td><td>Money Bills<\/td><td>Only in Lok Sabha; RS has 14 days; deemed passed if RS delays<\/td><\/tr>\r\n <tr><td><strong>110<\/strong><\/td><td>Definition of Money Bills<\/td><td>7 categories (a)\u2013(g); Speaker's decision final and conclusive<\/td><\/tr>\r\n <tr><td><strong>112<\/strong><\/td><td>Annual Financial Statement<\/td><td>President lays before BOTH Houses; Revenue + Capital; Charged + Voted<\/td><\/tr>\r\n <tr><td><strong>113<\/strong><\/td><td>Estimates Procedure<\/td><td>Charged = only discussed; Voted = Demands for Grants; No demand without Presidential recommendation<\/td><\/tr>\r\n <tr><td><strong>114<\/strong><\/td><td>Appropriation Bills<\/td><td>Legal authority to withdraw from CFI; no withdrawal without Appropriation Act<\/td><\/tr>\r\n <tr><td><strong>115<\/strong><\/td><td>Supplementary \/ Excess Grants<\/td><td>Supplementary = insufficient\/new service; Excess = already spent over grant<\/td><\/tr>\r\n <tr><td><strong>116<\/strong><\/td><td>Vote on Account \/ Vote of Credit \/ Exceptional Grant<\/td><td>Three special grants; Lok Sabha powers; interim spending authority<\/td><\/tr>\r\n <tr><td><strong>117<\/strong><\/td><td>Financial Bills<\/td><td>President's recommendation mandatory; Art. 110(a)\u2013(f) bills cannot be in RS<\/td><\/tr>\r\n <tr><td><strong>150<\/strong><\/td><td>Form of Accounts<\/td><td>President prescribes on ADVICE of C&AG \u2014 not independently<\/td><\/tr>\r\n <tr><td><strong>151<\/strong><\/td><td>Audit Reports<\/td><td>C&AG \u2192 President \u2192 Both Houses \u2192 PAC examines<\/td><\/tr>\r\n <tr><td><strong>265<\/strong><\/td><td>No Tax without Law<\/td><td>Foundation of entire tax legislation; basis of Finance Bill<\/td><\/tr>\r\n <tr><td><strong>266<\/strong><\/td><td>CFI + Public Account<\/td><td>CFI = revenues\/loans\/repayments; PA = other moneys; CFI needs Appropriation<\/td><\/tr>\r\n <tr><td><strong>267<\/strong><\/td><td>Contingency Fund<\/td><td>Imprest; at disposal of President; recouped through Art. 115\/116<\/td><\/tr>\r\n <tr><td><strong>275<\/strong><\/td><td>Grants to States<\/td><td>Charged on CFI; Finance Commission recommendations must be considered<\/td><\/tr>\r\n <tr><td><strong>280<\/strong><\/td><td>Finance Commission<\/td><td>Constituted every 5 years; 5 functions: devolution, grants, panchayats, municipalities, sound finance<\/td><\/tr>\r\n <tr><td><strong>292<\/strong><\/td><td>Borrowing by GoI<\/td><td>On security of CFI; limits fixed by Parliament by law (FRBM)<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n \r\n <div id=\"annexure1\" class=\"section\">\r\n\r\n <div class=\"chapter-title\">Constitutional Provisions on Budget and Budget Related Issues<\/div>\r\n <div style=\"font-size:14px; color:#555; margin:-10px 0 18px; font-style:italic;\">Annexure 1 to the Budget Manual \u2014 All Articles Referenced<\/div>\r\n\r\n \r\n <div class=\"stat-row\">\r\n <div class=\"stat-box\"><div class=\"sb-num\">35<\/div><div class=\"sb-label\">Constitutional<br>Articles covered<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">6<\/div><div class=\"sb-label\">Thematic<br>groups<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 112<\/div><div class=\"sb-label\">Annual Financial<br>Statement (Budget)<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 266<\/div><div class=\"sb-label\">Consolidated Fund<br>& Public Account<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 270<\/div><div class=\"sb-label\">Main devolution<br>article \u2014 Union<br>& States<\/div><\/div>\r\n <div class=\"stat-box\"><div class=\"sb-num\">Art. 360<\/div><div class=\"sb-label\">Financial<br>Emergency<br>(Never proclaimed)<\/div><\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udccc Quick Jump<\/div>\r\n <div class=\"article-grid\" style=\"margin-bottom:18px;\">\r\n <a class=\"article-chip\" href=\"#a1-109\"><span class=\"art-num\">109<\/span><span class=\"art-label\">Money Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-110\"><span class=\"art-num\">110<\/span><span class=\"art-label\">Definition \u2014 Money Bill<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-112\"><span class=\"art-num\">112<\/span><span class=\"art-label\">AFS \/ Budget<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-113\"><span class=\"art-num\">113<\/span><span class=\"art-label\">Procedure \u2014 Estimates<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-114\"><span class=\"art-num\">114<\/span><span class=\"art-label\">Appropriation Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-115\"><span class=\"art-num\">115<\/span><span class=\"art-label\">Supplementary Grants<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-116\"><span class=\"art-num\">116<\/span><span class=\"art-label\">Vote on Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-117\"><span class=\"art-num\">117<\/span><span class=\"art-label\">Financial Bills<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-207\"><span class=\"art-num\">207<\/span><span class=\"art-label\">Financial Bills \u2014 States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239\"><span class=\"art-num\">239<\/span><span class=\"art-label\">Admin of UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239A\"><span class=\"art-num\">239A<\/span><span class=\"art-label\">Legislature for UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239AA\"><span class=\"art-num\">239AA<\/span><span class=\"art-label\">Special \u2014 Delhi NCT<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239AB\"><span class=\"art-num\">239AB<\/span><span class=\"art-label\">Failure \u2014 NCT<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-239B\"><span class=\"art-num\">239B<\/span><span class=\"art-label\">Ordinances \u2014 UTs<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-265\"><span class=\"art-num\">265<\/span><span class=\"art-label\">No Tax w\/o Law<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-266\"><span class=\"art-num\">266<\/span><span class=\"art-label\">CFI & Public Account<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-267\"><span class=\"art-num\">267<\/span><span class=\"art-label\">Contingency Fund<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-268\"><span class=\"art-num\">268<\/span><span class=\"art-label\">Levied Union \/ Collected States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-269\"><span class=\"art-num\">269<\/span><span class=\"art-label\">Assigned to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-270\"><span class=\"art-num\">270<\/span><span class=\"art-label\">Union & States Share<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-271\"><span class=\"art-num\">271<\/span><span class=\"art-label\">Surcharge \u2014 Union only<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-273\"><span class=\"art-num\">273<\/span><span class=\"art-label\">Grants \u2014 Jute States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-275\"><span class=\"art-num\">275<\/span><span class=\"art-label\">Grants to States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-279\"><span class=\"art-num\">279<\/span><span class=\"art-label\">Net Proceeds \u2014 C&AG<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-280\"><span class=\"art-num\">280<\/span><span class=\"art-label\">Finance Commission<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-281\"><span class=\"art-num\">281<\/span><span class=\"art-label\">FC Recommendations<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-282\"><span class=\"art-num\">282<\/span><span class=\"art-label\">Grants \u2014 Public Purpose<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-283\"><span class=\"art-num\">283<\/span><span class=\"art-label\">Custody of Funds<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-284\"><span class=\"art-num\">284<\/span><span class=\"art-label\">Suitors' Deposits<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-292\"><span class=\"art-num\">292<\/span><span class=\"art-label\">Borrowing \u2014 GoI<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-293\"><span class=\"art-num\">293<\/span><span class=\"art-label\">Borrowing \u2014 States<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-356\"><span class=\"art-num\">356<\/span><span class=\"art-label\">President's Rule<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-357\"><span class=\"art-num\">357<\/span><span class=\"art-label\">Legislative Powers \u2014 356<\/span><\/a>\r\n <a class=\"article-chip\" href=\"#a1-360\"><span class=\"art-num\">360<\/span><span class=\"art-label\">Financial Emergency<\/span><\/a>\r\n <\/div>\r\n\r\n <hr class=\"section-divider\">\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-green\">\r\n <div class=\"nbh-icon\">\ud83c\udfdb\ufe0f<\/div>\r\n <span>Group 1 \u2014 Budget Process in Parliament<\/span>\r\n <span class=\"nbh-num\">Arts. 109, 110, 112, 113, 114, 115, 116, 117<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-109\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 109<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Procedure in Respect of Money Bills<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udeab<\/span><div class=\"ic-text\"><strong>Introduction:<\/strong> A Money Bill shall <strong>NOT be introduced in the Council of States (Rajya Sabha)<\/strong>. It can originate only in the Lok Sabha.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udce4<\/span><div class=\"ic-text\"><strong>After LS passes:<\/strong> Transmitted to Rajya Sabha for its <strong>recommendations<\/strong>. Rajya Sabha must return it within <strong>14 days<\/strong>. Lok Sabha may <strong>accept or reject all or any<\/strong> of the recommendations.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2705<\/span><div class=\"ic-text\"><strong>If LS accepts RS recommendations:<\/strong> Bill deemed passed by both Houses <strong>with those amendments<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u27a1\ufe0f<\/span><div class=\"ic-text\"><strong>If LS does NOT accept RS recommendations:<\/strong> Bill deemed passed by both Houses <strong>in the form passed by LS<\/strong> \u2014 without any of the RS amendments.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u23f0<\/span><div class=\"ic-text\"><strong>If RS does not return within 14 days:<\/strong> Bill deemed passed by both Houses <strong>in the form passed by LS<\/strong> at expiration of the 14-day period.<\/div><\/li>\r\n <\/ul>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:5px; padding:8px 13px; margin:8px 0 0; font-size:13.5px;\">\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Key: RS can only RECOMMEND \u2014 it CANNOT amend a Money Bill | 14-day limit | Deemed passed if RS delays<\/span>\r\n <\/div>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-110\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 110<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Definition of \"Money Bills\" \u2014 7 Categories + Exclusions + Speaker's Decision<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\"><strong>A Bill is a Money Bill if it contains ONLY provisions dealing with all or any of these 7 matters:<\/strong><\/div><\/li>\r\n <\/ul>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:0 0 10px 24px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Imposition, abolition, remission, alteration or regulation of any <strong>tax<\/strong><\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Regulation of <strong>borrowing of money or giving of guarantee<\/strong> by GoI; amendment of law with respect to any financial obligations of GoI<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> <strong>Custody of CFI or Contingency Fund<\/strong>; payment into or withdrawal from any such Fund<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(d)<\/strong> <strong>Appropriation of moneys<\/strong> out of the Consolidated Fund of India<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Declaring any expenditure to be <strong>expenditure charged on CFI<\/strong> or increasing the amount of any such expenditure<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Receipt of money on account of <strong>CFI or Public Account<\/strong>; custody or issue of such money; <strong>audit of accounts of Union or of a State<\/strong><\/div>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-left:3px solid var(--navy-light); border-radius:4px; padding:8px 11px; font-size:13.5px; grid-column:span 2;\"><strong>(g)<\/strong> Any matter <strong>incidental<\/strong> to any of the matters specified in (a) to (f)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udeab<\/span><div class=\"ic-text\"><strong>NOT a Money Bill merely because it provides for:<\/strong> imposition of fines or other pecuniary penalties; demand or payment of fees for licences or fees for services rendered; imposition, abolition, remission, alteration or regulation of any tax by any <strong>local authority or body for local purposes<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd28<\/span><div class=\"ic-text\">If any question arises whether a Bill is a Money Bill or not \u2014 the <strong>decision of the Speaker of the House of the People shall be final<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">There shall be endorsed on every Money Bill when transmitted to RS and when presented to the President for assent \u2014 the <strong>certificate of the Speaker of LS signed by him that it is a Money Bill<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-112\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 112<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Annual Financial Statement (The Budget)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">The <strong>President<\/strong> shall in respect of every financial year cause to be laid before <strong>both Houses of Parliament<\/strong> a statement of the estimated receipts and expenditure of the Government of India for that year \u2014 called the <strong>\"Annual Financial Statement\" (AFS)<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcca<\/span><div class=\"ic-text\">The estimates of expenditure shall show separately: (a) sums required to meet <strong>expenditure charged upon the CFI<\/strong>; and (b) sums required to meet <strong>other expenditure (Voted) proposed to be made from CFI<\/strong>. Expenditure on <strong>revenue account<\/strong> shall be distinguished from <strong>other expenditure<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <div class=\"blue-head\" style=\"margin:10px 0 8px; font-size:13px;\">\ud83c\udfdb\ufe0f Expenditure CHARGED on CFI (Art. 112(3)) \u2014 Not subject to Vote of Parliament<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:0 0 8px;\">\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Emoluments & allowances of the <strong>President<\/strong> and other expenditure relating to his office<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Salaries & allowances of <strong>Chairman & Dy. Chairman RS<\/strong> and <strong>Speaker & Dy. Speaker LS<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> <strong>Debt charges<\/strong> \u2014 interest, sinking fund charges, redemption charges; expenditure relating to raising of loans and service and redemption of debt<\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(d)<\/strong> Salaries, allowances and pensions of <strong>Judges of SC, Federal Court, High Courts<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(e)<\/strong> Salary, allowances and pension of the <strong>C&AG of India<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(f)<\/strong> Any sums required to satisfy any <strong>judgment, decree or award of any court or arbitral tribunal<\/strong><\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-left:3px solid var(--crimson); border-radius:4px; padding:8px 11px; font-size:13.5px; grid-column:span 2;\"><strong>(g)<\/strong> Any other expenditure <strong>declared by this Constitution or by Parliament by law<\/strong> to be so charged<\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Charged expenditure = Only discussed, NOT voted | Voted expenditure = Submitted as Demands for Grants<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-113\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 113<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Procedure in Parliament with Respect to Estimates<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd07<\/span><div class=\"ic-text\"><strong>Charged Expenditure:<\/strong> Estimates relating to expenditure charged upon CFI shall <strong>NOT be submitted to the vote of Parliament<\/strong> \u2014 but nothing prevents discussion of those estimates in either House.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\uddf3\ufe0f<\/span><div class=\"ic-text\"><strong>Voted Expenditure:<\/strong> Estimates relating to other expenditure (Voted) shall be submitted in the form of <strong>Demands for Grants to the House of the People (Lok Sabha)<\/strong>. Lok Sabha has power to <strong>assent, refuse to assent, or assent subject to a reduction of the amount<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udc51<\/span><div class=\"ic-text\"><strong>No demand for a grant shall be made except on the recommendation of the President.<\/strong>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 President's recommendation is mandatory for every Demand for Grant<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-114\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 114<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Appropriation Bills<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">As soon as may be after grants under Art. 113 have been made by LS \u2014 a Bill shall be <strong>introduced to provide for appropriation out of CFI<\/strong> of all moneys required to meet: (a) the grants made by LS; and (b) the expenditure charged on CFI \u2014 not exceeding in any case the amount shown in the statement previously laid before Parliament.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udeab<\/span><div class=\"ic-text\"><strong>No amendment shall be proposed<\/strong> to any such Bill in either House that will have the effect of <strong>varying the amount or altering the destination<\/strong> of any grant so made or varying the amount of any expenditure charged on CFI. The decision of the person presiding as to whether an amendment is inadmissible under this clause shall be <strong>final<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd12<\/span><div class=\"ic-text\"><strong>No money shall be withdrawn from the CFI<\/strong> except under appropriation made by law passed in accordance with the provisions of this article \u2014 subject to Arts. 115 and 116.\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Key: No withdrawal from CFI without Appropriation Act | No amendment to vary amount or destination<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-115\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 115<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Supplementary, Additional or Excess Grants<\/div>\r\n <\/div>\r\n <div class=\"two-mini\" style=\"margin:0 0 10px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:14px;\">\ud83d\udccb Supplementary \/ Additional \u2014 Art. 115(1)(a)<\/strong>\r\n <ul class=\"ic-sub\" style=\"margin-top:7px;\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Amount authorised under Art. 114 is found <strong>insufficient<\/strong> for the purposes of that year, OR<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Need has arisen for <strong>supplementary or additional expenditure upon some new service<\/strong> not contemplated in the AFS for that year<\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13px; margin:6px 0 0; color:#555;\">\u2192 President causes another statement to be laid before both Houses of Parliament<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--crimson);\">\r\n <strong style=\"font-size:14px; color:var(--crimson);\">\u26a0\ufe0f Excess Grants \u2014 Art. 115(1)(b)<\/strong>\r\n <ul class=\"ic-sub\" style=\"margin-top:7px;\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">If any money has been <strong>spent on any service during a financial year in excess of the amount granted<\/strong> for that service and for that year<\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13px; margin:6px 0 0; color:#555;\">\u2192 President causes to be presented to LS a <strong>Demand for such excess<\/strong><\/p>\r\n <\/div>\r\n <\/div>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:5px; padding:8px 13px; font-size:13.5px;\">\r\n <strong>\ud83d\udccc Art. 115(2):<\/strong> Provisions of Arts. 112, 113 and 114 apply to supplementary\/excess statements as they apply to the Annual Financial Statement \u2014 i.e. same procedure followed.\r\n <\/div>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-116\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 116<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Votes on Account, Votes of Credit and Exceptional Grants<\/div>\r\n <\/div>\r\n <div style=\"display:grid; grid-template-columns:repeat(3,1fr); gap:8px; margin:0 0 10px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-top:3px solid var(--navy-dark); border-radius:5px; padding:10px 12px; font-size:13.5px;\">\r\n <strong style=\"color:var(--navy-dark);\">\ud83d\uddf3\ufe0f Vote on Account<\/strong>\r\n <p style=\"margin:6px 0 0; color:#444;\">Grant <strong>in advance in respect of estimated expenditure for a part of any financial year<\/strong> \u2014 pending completion of procedure in Art. 113 for voting of grants and passing of Appropriation Act under Art. 114<\/p>\r\n <\/div>\r\n <div style=\"background:#fff9e0; border:1px solid #e0c060; border-top:3px solid var(--amber); border-radius:5px; padding:10px 12px; font-size:13.5px;\">\r\n <strong style=\"color:#7a5800;\">\ud83d\udcb3 Vote of Credit<\/strong>\r\n <p style=\"margin:6px 0 0; color:#444;\">Grant for meeting an <strong>unexpected demand upon the resources of India<\/strong> when on account of the <strong>magnitude or indefinite character<\/strong> of the service \u2014 the demand cannot be stated with details ordinarily given in AFS<\/p>\r\n <\/div>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-top:3px solid var(--crimson); border-radius:5px; padding:10px 12px; font-size:13.5px;\">\r\n <strong style=\"color:var(--crimson);\">\ud83c\udf81 Exceptional Grant<\/strong>\r\n <p style=\"margin:6px 0 0; color:#444;\">Grant which <strong>forms no part of the current service of any financial year<\/strong><\/p>\r\n <\/div>\r\n <\/div>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 All three \u2014 Parliament authorises withdrawal from CFI by law | Provisions of Arts. 113 and 114 apply to these<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-117\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-dark); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 117<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Provisions as to Financial Bills<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udc51<\/span><div class=\"ic-text\"><strong>Art. 117(1):<\/strong> A Bill or amendment making provision for any of the matters in <strong>Art. 110(1)(a)\u2013(f)<\/strong> shall not be introduced or moved except on the <strong>recommendation of the President<\/strong>; and a Bill making such provision shall <strong>not be introduced in the Council of States<\/strong>. Exception: No recommendation required for an amendment for <strong>reduction or abolition of any tax<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 117(2):<\/strong> A Bill or amendment shall not be deemed to make provision for matters aforesaid by reason only that it provides for imposition of fines or other pecuniary penalties; demand or payment of fees for licences or services; or imposition, abolition, remission, alteration or regulation of any tax by any <strong>local authority or body for local purposes<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\"><strong>Art. 117(3):<\/strong> A Bill which, if enacted and brought into operation, would <strong>involve expenditure from the CFI<\/strong> shall not be passed by either House of Parliament unless the <strong>President has recommended to that House the consideration of the Bill<\/strong>.\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Three requirements: President's recommendation | Cannot be introduced in RS | No recommendation needed for reduction\/abolition of tax<\/span>\r\n <\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-blue\">\r\n <div class=\"nbh-icon\">\ud83c\udfd9\ufe0f<\/div>\r\n <span>Group 2 \u2014 Union Territories & Special Financial Provisions<\/span>\r\n <span class=\"nbh-num\">Arts. 207, 239, 239A, 239AA, 239AB, 239B<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-207\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 207<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Provisions as to Financial Bills \u2014 States (Mirror of Art. 117)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 207(1):<\/strong> A Bill or amendment making provision for matters in Art. 199(1)(a)\u2013(f) shall not be introduced or moved except on the <strong>recommendation of the Governor<\/strong> \u2014 and a Bill making such provision shall not be introduced in a <strong>Legislative Council<\/strong>. Exception: No recommendation required for reduction or abolition of any tax.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\"><strong>Art. 207(3):<\/strong> A Bill which would involve expenditure from the <strong>Consolidated Fund of a State<\/strong> shall not be passed by a House of the Legislature unless the <strong>Governor has recommended to that House the consideration of the Bill<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-radius:5px; padding:8px 13px; margin:6px 0 0; font-size:13.5px;\">\r\n <strong>\ud83d\udccc Comparison:<\/strong> Art. 207 (States) = exact mirror of Art. 117 (Union), with <strong>Governor replacing President<\/strong> and <strong>Legislative Council replacing Rajya Sabha<\/strong>.\r\n <\/div>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Administration of Union Territories<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\">Save as otherwise provided by Parliament by law, every UT shall be <strong>administered by the President<\/strong> acting through an <strong>administrator appointed by him<\/strong> with such designation as he may specify.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccc<\/span><div class=\"ic-text\">The President may appoint the <strong>Governor of a State as the administrator of an adjoining UT<\/strong> \u2014 such Governor shall exercise his functions as administrator <strong>independently of his Council of Ministers<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239A\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239A<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Creation of Local Legislatures or Council of Ministers for Certain UTs (Puducherry)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\">Parliament may by law create for the <strong>Union Territory of Puducherry<\/strong> \u2014 (a) a body to function as a Legislature, or (b) a Council of Ministers \u2014 or both \u2014 with such constitution, powers and functions as specified in that law.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccc<\/span><div class=\"ic-text\">Such law shall <strong>NOT be deemed to be an amendment of the Constitution<\/strong> for purposes of Art. 368 \u2014 even if it contains provisions which amend the Constitution.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239AA\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239AA<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Special Provisions with Respect to Delhi \u2014 NCT<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfd9\ufe0f<\/span><div class=\"ic-text\">From commencement of Constitution (69th Amendment) Act, 1991 \u2014 UT of Delhi called <strong>National Capital Territory of Delhi<\/strong> \u2014 administrator designated as the <strong>Lieutenant Governor<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\uddf3\ufe0f<\/span><div class=\"ic-text\">There shall be a <strong>Legislative Assembly for NCT<\/strong> \u2014 members chosen by <strong>direct election<\/strong>. Parliament regulates total seats, SC reservation, territorial constituencies etc.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">NCT Assembly may make laws for matters in <strong>State List or Concurrent List<\/strong> \u2014 except <strong>Entries 1, 2 and 18 of the State List<\/strong> (Public Order, Police, Land) and Entries 64, 65, 66 in so far as they relate to those entries.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\">In case of <strong>repugnancy between NCT Assembly law and Parliament law<\/strong> \u2014 Parliament law prevails, NCT law is void to that extent. Exception: if NCT law received <strong>Presidential assent, it shall prevail in the NCT<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\">Council of Ministers \u2014 <strong>not more than 10% of total members<\/strong> of the NCT Assembly \u2014 with Chief Minister at head. Difference of opinion between LG and Ministers \u2192 referred to <strong>President for decision<\/strong>. Chief Minister appointed by President; other Ministers by President on advice of CM.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccc<\/span><div class=\"ic-text\">Council of Ministers shall be <strong>collectively responsible to the Legislative Assembly<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 NCT Key: 10% CoM cap | Entries 1,2,18 excluded | LG \u2192 President on disagreement | Parliament law prevails over NCT law<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239AB\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239AB<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Provision in Case of Failure of Constitutional Machinery \u2014 NCT<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a1<\/span><div class=\"ic-text\">If the President, on receipt of a report from the LG or otherwise, is satisfied that (a) administration of NCT <strong>cannot be carried on in accordance with Art. 239AA<\/strong>, or (b) it is <strong>necessary or expedient for proper administration of NCT<\/strong> \u2014 the President may by order <strong>suspend the operation of any provision of Art. 239AA<\/strong> for such period and subject to such conditions as may be specified \u2014 and make such incidental and consequential provisions as may appear necessary.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-239B\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--navy-mid); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 239B<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Power of Administrator to Promulgate Ordinances during Recess of Legislature \u2014 Puducherry<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">When the <strong>Legislature of Puducherry is NOT in session<\/strong> \u2014 administrator may promulgate Ordinances if circumstances require immediate action \u2014 but <strong>only after obtaining instructions from the President<\/strong>. (No Ordinance during period when Legislature is dissolved or functioning suspended.)<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">An Ordinance so promulgated shall be deemed to be an Act of the Legislature \u2014 but shall be <strong>laid before the Legislature<\/strong> and shall cease to operate at the expiration of <strong>six weeks from reassembly of the Legislature<\/strong> \u2014 or earlier if a resolution disapproving it is passed.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd19<\/span><div class=\"ic-text\">May be <strong>withdrawn at any time by the administrator after obtaining instructions from the President<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-teal\">\r\n <div class=\"nbh-icon\">\ud83c\udfe6<\/div>\r\n <span>Group 3 \u2014 Funds and Accounts<\/span>\r\n <span class=\"nbh-num\">Arts. 265, 266, 267<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-265\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#1a6040; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 265<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Taxes Not to be Imposed Save by Authority of Law<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\"><strong>No tax shall be levied or collected except by authority of law.<\/strong><\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Foundation of the entire taxation system \u2014 basis of the Finance Bill | One of the shortest but most significant articles<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-266\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#1a6040; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 266<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Consolidated Funds and Public Accounts of India and of the States<\/div>\r\n <\/div>\r\n <div class=\"two-mini\" style=\"margin:0 0 10px;\">\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--navy-dark);\">\r\n <strong style=\"font-size:14px; color:var(--navy-dark);\">Art. 266(1) \u2014 Consolidated Fund of India<\/strong>\r\n <ul class=\"ic-sub\" style=\"margin-top:7px;\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">All <strong>revenues received<\/strong> by GoI<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">All <strong>loans raised<\/strong> by GoI by issue of treasury bills, loans or Ways and Means advances<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">All <strong>moneys received in repayment of loans<\/strong><\/div><\/li>\r\n <\/ul>\r\n <p style=\"font-size:13px; margin:6px 0 0; color:#555;\">Corresponding fund for States = \"Consolidated Fund of the State\"<\/p>\r\n <\/div>\r\n <div class=\"mini-box\" style=\"border-top:3px solid var(--crimson);\">\r\n <strong style=\"font-size:14px; color:var(--crimson);\">Art. 266(2) \u2014 Public Account<\/strong>\r\n <p style=\"font-size:13.5px; margin:6px 0 0;\">All <strong>other public moneys received by or on behalf of GoI<\/strong> shall be credited to the <strong>Public Account of India<\/strong>.<\/p>\r\n <\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd12<\/span><div class=\"ic-text\"><strong>Art. 266(3):<\/strong> No moneys out of the Consolidated Fund of India or of a State shall be appropriated except <strong>in accordance with law and for the purposes and in the manner provided in this Constitution<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 266(1) = CFI [revenues + loans + repayments] | 266(2) = Public Account [all other moneys] | 266(3) = CFI = Appropriation only by law<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-267\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#1a6040; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 267<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Contingency Fund<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udee1\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 267(1):<\/strong> Parliament may by law establish a <strong>Contingency Fund of India in the nature of an imprest<\/strong> \u2014 placed at the <strong>disposal of the President<\/strong> \u2014 to enable advances to be made by him for the purposes of meeting <strong>unforeseen expenditure pending authorisation by Parliament under Art. 115 or Art. 116<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 267(2):<\/strong> Legislature of a State may similarly establish a <strong>Contingency Fund of the State<\/strong> in the nature of an imprest \u2014 placed at the <strong>disposal of the Governor<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Imprest | At disposal of President | Unforeseen expenditure | Pending regularization under Art. 115\/116<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-gold\">\r\n <div class=\"nbh-icon\">\ud83d\udcb8<\/div>\r\n <span>Group 4 \u2014 Distribution of Revenues Between Union and States<\/span>\r\n <span class=\"nbh-num\">Arts. 268, 269, 270, 271, 273, 275, 279, 280, 281, 282, 283, 284<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div class=\"blue-head\">\ud83d\udcca Key Comparison \u2014 Arts. 268 to 271 (How taxes are levied, collected and distributed)<\/div>\r\n <div style=\"overflow-x:auto; margin:8px 0 14px;\">\r\n <table style=\"width:100%; border-collapse:collapse; font-size:13.5px;\">\r\n <thead>\r\n <tr style=\"background:var(--navy-dark); color:#fff;\">\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Article<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Levied by<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Collected by<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Goes to<\/th>\r\n <th style=\"padding:8px 12px; border:1px solid var(--border);\">Example<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">268<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">States (or GoI for UTs)<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--crimson); font-weight:600;\">States \u2014 NOT part of CFI<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Stamp duties; medicinal & toilet excise duties<\/td><\/tr>\r\n <tr style=\"background:#fff;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">269<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--crimson); font-weight:600;\">Assigned to States \u2014 NOT part of CFI<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">CST (inter-State trade taxes)<\/td><\/tr>\r\n <tr style=\"background:#f4faf7;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">270<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--navy-mid); font-weight:600;\">SHARED \u2014 Union + States as per FC<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Income Tax, Corporation Tax, GST (Union's portion)<\/td><\/tr>\r\n <tr style=\"background:#fff9e0;\"><td style=\"padding:8px 12px; border:1px solid var(--border); font-weight:700;\">271<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Union<\/td><td style=\"padding:8px 12px; border:1px solid var(--border); color:var(--navy-dark); font-weight:600;\">100% to CFI \u2014 NOT shareable<\/td><td style=\"padding:8px 12px; border:1px solid var(--border);\">Surcharges on Income Tax, NCCD<\/td><\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-268\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 268<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Duties Levied by Union but Collected and Appropriated by States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udff7\ufe0f<\/span><div class=\"ic-text\"><strong>Stamp duties and duties of excise on medicinal and toilet preparations<\/strong> mentioned in the Union List \u2014 shall be <strong>levied by GoI<\/strong> but <strong>collected<\/strong> by GoI (within UTs) or by <strong>States<\/strong> (elsewhere). Proceeds in any financial year shall <strong>not form part of CFI<\/strong> \u2014 but shall be <strong>assigned to that State<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-269\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 269<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Taxes Levied and Collected by Union but Assigned to States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udce6<\/span><div class=\"ic-text\"><strong>Taxes on sale\/purchase of goods and taxes on consignment of goods<\/strong> in the course of inter-State trade or commerce \u2014 levied and collected by GoI \u2014 but <strong>assigned to the States<\/strong> in which that tax is leviable. Net proceeds (except from UTs) shall <strong>NOT form part of CFI<\/strong>. Parliament formulates principles for determining when a sale or consignment takes place in the course of inter-State trade.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-270\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 270<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Taxes Levied and Distributed Between Union and States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb0<\/span><div class=\"ic-text\">All taxes & duties in the <strong>Union List<\/strong> \u2014 except those in Arts. 268, 269 (and any surcharge under Art. 271, and cess levied for specific purposes) \u2014 shall be <strong>levied and collected by GoI and distributed between Union and States<\/strong> in the manner provided.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcca<\/span><div class=\"ic-text\">Such <strong>percentage as may be prescribed<\/strong> of the net proceeds shall be assigned to States \u2014 it shall NOT form part of CFI. <strong>\"Prescribed\" means:<\/strong> Until Finance Commission = by President by order; After Finance Commission = by President <strong>after considering Finance Commission recommendations<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 270 = Main devolution article | Finance Commission prescribes the percentage | Basis of States' share in Union taxes<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-271\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 271<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Surcharge on Certain Duties and Taxes for Purposes of the Union<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcc8<\/span><div class=\"ic-text\">Notwithstanding anything in Arts. 269 and 270 \u2014 Parliament may at any time increase any duties or taxes in those articles by a <strong>surcharge for purposes of the Union<\/strong>. The <strong>whole proceeds of any such surcharge shall form part of the CFI<\/strong> and are <strong>NOT shareable with States<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 Surcharges \u2192 100% Union, 0% States | That is why the Centre often prefers surcharges over base tax rates when fiscal space is needed<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-273\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 273<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Grants in lieu of Export Duty on Jute and Jute Products<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udf3f<\/span><div class=\"ic-text\">There shall be <strong>charged on CFI<\/strong> in each year as grants-in-aid of the revenues of the States of <strong>Assam, Bihar, Orissa and West Bengal<\/strong> \u2014 in lieu of assignment of any share of the net proceeds of export duty on jute and jute products \u2014 such sums as may be prescribed. These sums continue so long as any export duty on jute or jute products continues to be levied by GoI or until expiration of 10 years from the commencement of the Constitution.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-275\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 275<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Grants from the Union to Certain States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83e\udd1d<\/span><div class=\"ic-text\">Such sums as Parliament may by law provide shall be <strong>charged on the CFI<\/strong> in each year as <strong>grants-in-aid of the revenues of such States as Parliament may determine to be in need of assistance<\/strong> \u2014 and different sums may be fixed for different States.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfd5\ufe0f<\/span><div class=\"ic-text\"><strong>Special provision (1st Proviso):<\/strong> Grants-in-aid of revenues of a State as capital and recurring sums necessary to enable that State to meet costs of schemes of development undertaken for the purpose of <strong>promoting welfare of Scheduled Tribes<\/strong> in that State or raising the level of administration of <strong>Scheduled Areas<\/strong> to that of the rest of the State \u2014 shall be paid out of CFI.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 275 = Charged on CFI | Finance Commission recommendations govern grants-in-aid | Special provision for Scheduled Tribes & Scheduled Areas<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-279\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 279<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Calculation of \"Net Proceeds\" \u2014 C&AG Certificate is Final<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83e\uddee<\/span><div class=\"ic-text\"><strong>\"Net Proceeds\"<\/strong> means the proceeds of any tax or duty <strong>reduced by the cost of collection<\/strong>. The net proceeds of any tax or duty \u2014 or any part thereof \u2014 in or attributable to any area shall be <strong>ascertained and certified by the Comptroller and Auditor-General of India \u2014 whose certificate shall be final<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Net Proceeds = Gross Proceeds \u2212 Cost of Collection | C&AG Certificate = FINAL | No further appeal<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-280\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 280<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Finance Commission \u2014 Constitution and Functions<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcc5<\/span><div class=\"ic-text\">President shall \u2014 within <strong>2 years from commencement of the Constitution<\/strong> and thereafter at the expiration of <strong>every fifth year or at such earlier time as the President considers necessary<\/strong> \u2014 by order <strong>constitute a Finance Commission<\/strong> consisting of a <strong>Chairman and four other members<\/strong> to be appointed by the President.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">Parliament may by law determine the <strong>qualifications requisite for appointment as members<\/strong> and the manner in which they shall be selected.<\/div><\/li>\r\n <\/ul>\r\n <div class=\"blue-head\" style=\"margin:10px 0 8px; font-size:13px;\">\ud83d\udccc Finance Commission's 4+1 Recommendations (Art. 280(3))<\/div>\r\n <div style=\"display:grid; grid-template-columns:1fr 1fr; gap:7px; margin:0 0 8px;\">\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(a)<\/strong> Distribution of <strong>net proceeds of taxes<\/strong> between Union and States and allocation between States of their respective shares<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(b)<\/strong> Principles governing <strong>grants-in-aid of revenues of States<\/strong> out of CFI<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(bb)<\/strong> Measures to augment <strong>Consolidated Fund of a State to supplement resources of Panchayats<\/strong> \u2014 based on State Finance Commission recommendations<\/div>\r\n <div style=\"background:#f4faf7; border:1px solid var(--border); border-left:3px solid var(--navy-mid); border-radius:4px; padding:8px 11px; font-size:13.5px;\"><strong>(c)<\/strong> Measures to augment <strong>Consolidated Fund of a State to supplement resources of Municipalities<\/strong> \u2014 based on State Finance Commission recommendations<\/div>\r\n <div style=\"background:#e8f4ee; border:1px solid var(--border); border-left:3px solid var(--navy-light); border-radius:4px; padding:8px 11px; font-size:13.5px; grid-column:span 2;\"><strong>(d)<\/strong> Any <strong>other matter referred to the Commission by the President<\/strong> in the interests of sound finance<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-281\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 281<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Recommendations of the Finance Commission \u2014 Laid Before Parliament<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\">The <strong>President shall cause every recommendation<\/strong> made by the Finance Commission \u2014 together with an <strong>explanatory memorandum as to the action taken thereon<\/strong> \u2014 to be <strong>laid before each House of Parliament<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-282\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 282<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Expenditure Defrayable by Union or State out of its Revenues<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\">The Union or a State may make any <strong>grants for any public purpose<\/strong> \u2014 notwithstanding that the purpose is <strong>not one with respect to which Parliament or the Legislature of the State, as the case may be, may make laws<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Grants for public purpose permissible even without legislative competence on that subject<\/span>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-283\" style=\"margin-bottom:16px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 283<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Custody of Consolidated Funds, Contingency Funds and Public Account Moneys<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd10<\/span><div class=\"ic-text\"><strong>Art. 283(1) \u2014 Union:<\/strong> Custody of CFI and Contingency Fund of India; payment into and withdrawal from such Funds; custody of public moneys received on behalf of GoI; payment into and withdrawal from Public Account of India \u2014 and all connected matters \u2014 shall be <strong>regulated by law made by Parliament<\/strong>; until then by <strong>rules made by the President<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 283(2) \u2014 States:<\/strong> Corresponding provisions for States \u2014 regulated by <strong>law made by the Legislature of the State<\/strong>; until then by <strong>rules made by the Governor<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n \r\n <div id=\"a1-284\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:8px;\">\r\n <div style=\"background:#7a5800; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 284<\/div>\r\n <div style=\"font-size:13.5px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Custody of Suitors' Deposits and Other Moneys Received by Public Servants and Courts<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u2696\ufe0f<\/span><div class=\"ic-text\">All moneys received by or deposited with \u2014 (a) any officer employed in connection with the affairs of Union or a State in his capacity as such (other than revenues or public moneys raised or received by GoI\/State); or (b) any <strong>court within the territory of India to the credit of any cause, matter, account or persons<\/strong> \u2014 shall be <strong>paid into the Public Account of India or the Public Account of the State<\/strong>, as the case may be.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-plum\">\r\n <div class=\"nbh-icon\">\ud83d\udcb3<\/div>\r\n <span>Group 5 \u2014 Borrowing Powers<\/span>\r\n <span class=\"nbh-num\">Arts. 292, 293<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-292\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#5a1a6a; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 292<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Borrowing by the Government of India<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfe6<\/span><div class=\"ic-text\">The executive power of the Union extends to <strong>borrowing upon the security of the Consolidated Fund of India<\/strong> within such limits, if any, as may from time to time be <strong>fixed by Parliament by law<\/strong> \u2014 and to the giving of guarantees within such limits.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-gold\">\u2b50 Art. 292 = Union borrowing on security of CFI | Limits fixed by Parliament by law (FRBM Act prescribes limits)<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-293\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:#5a1a6a; color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 293<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Borrowing by States<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 293(1):<\/strong> Executive power of a State extends to <strong>borrowing within the territory of India upon the security of the Consolidated Fund of the State<\/strong> \u2014 within such limits as may be fixed by the <strong>Legislature of such State by law<\/strong> \u2014 and to the giving of guarantees within such limits.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb3<\/span><div class=\"ic-text\"><strong>Art. 293(2):<\/strong> GoI may make <strong>loans to any State<\/strong> or give guarantees in respect of loans raised by any State. Sums required for such loans shall be <strong>charged on the CFI<\/strong>.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a0\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 293(3):<\/strong> A State may <strong>NOT without the consent of GoI raise any loan<\/strong> if there is still outstanding any part of a loan made to it by GoI or in respect of which a guarantee has been given by GoI.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udccb<\/span><div class=\"ic-text\"><strong>Art. 293(4):<\/strong> A consent under Art. 293(3) may be granted subject to such conditions as GoI may think fit to impose.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 State with outstanding GoI loans CANNOT raise new loans without GoI consent | GoI loans to States \u2192 charged on CFI<\/span>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n \r\n <div class=\"nb-section\">\r\n <div class=\"nb-section-head nbs-red\">\r\n <div class=\"nbh-icon\">\ud83d\udea8<\/div>\r\n <span>Group 6 \u2014 Emergency Provisions with Financial Implications<\/span>\r\n <span class=\"nbh-num\">Arts. 356, 357, 360<\/span>\r\n <\/div>\r\n <div class=\"nb-body\">\r\n\r\n \r\n <div id=\"a1-356\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--crimson); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 356<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Provisions in Case of Failure of Constitutional Machinery in States (President's Rule)<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a1<\/span><div class=\"ic-text\">If the President \u2014 on receipt of a report from the Governor of a State or otherwise \u2014 is satisfied that the <strong>Government of the State cannot be carried on in accordance with the provisions of this Constitution<\/strong> \u2014 the President may by <strong>Proclamation<\/strong>: (a) assume all or any functions of the Government of the State; (b) declare that powers of the Legislature of the State shall be exercisable by or under authority of Parliament; (c) make incidental provisions. <strong>Exception: President CANNOT assume powers of a High Court.<\/strong><\/div><\/li>\r\n <\/ul>\r\n <div class=\"blue-head\" style=\"margin:10px 0 8px; font-size:13px;\">\u23f3 Duration of Proclamation under Art. 356<\/div>\r\n <div class=\"flowchart\" style=\"margin:0 0 10px;\">\r\n <div class=\"flowchart-row fc-col\">\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f4ee,#d0e8da);\">\ud83d\udccb Proclamation laid before <strong>both Houses<\/strong><\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fdf5e0,#f5e8c0);\">\u23f0 Ceases after <strong>2 months<\/strong> unless approved by both Houses<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#e8f0fa,#d0e0f0);\">\ud83d\udcc5 If approved \u2192 continues for <strong>6 months<\/strong>; further extensions of 6 months each<\/div>\r\n <span class=\"fc-arrow\">\u2192<\/span>\r\n <div class=\"fc-box\" style=\"background:linear-gradient(135deg,#fae8e8,#f5d0d0);\">\ud83d\udd34 Maximum: <strong>3 years<\/strong> (Punjab 1987 exception: 5 years)<\/div>\r\n <\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a0\ufe0f<\/span><div class=\"ic-text\">Extension <strong>beyond 1 year<\/strong> from date of issue requires: (a) a <strong>Proclamation of Emergency<\/strong> in operation in the whole of India or in that State, AND (b) <strong>Election Commission certifies<\/strong> that continuance is necessary on account of difficulties in holding general elections to the State Assembly.<\/div><\/li>\r\n <\/ul>\r\n <span class=\"nb-tag nb-tag-red\">\u2757 2 months unapproved \u2192 lapses | Approved \u2192 6 months each extension | Max 3 years | Beyond 1 year = Emergency + EC certification needed<\/span>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-357\" style=\"margin-bottom:20px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--crimson); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 357<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Exercise of Legislative Powers under Proclamation issued under Article 356<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcdc<\/span><div class=\"ic-text\">When Parliament has declared that powers of the Legislature of the State shall be exercisable by or under authority of Parliament \u2014 it shall be competent: (a) for Parliament to <strong>confer on the President the power of the Legislature<\/strong> of the State to make laws; (b) for Parliament or President to make laws conferring powers and imposing duties upon the Union or its officers\/authorities; (c) for the President to <strong>authorise expenditure from the Consolidated Fund of the State<\/strong> pending sanction by Parliament when LS is not in session.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udd04<\/span><div class=\"ic-text\">Any law made in exercise of the power of the Legislature of the State by Parliament or the President \u2014 which they would not otherwise have been competent to make \u2014 shall, after the Proclamation has ceased to operate, <strong>continue in force until altered or repealed or amended by a competent Legislature or other authority<\/strong>.<\/div><\/li>\r\n <\/ul>\r\n <\/div>\r\n\r\n <hr style=\"border:none; border-top:1px dashed var(--border); margin:0 0 18px;\">\r\n\r\n \r\n <div id=\"a1-360\" style=\"margin-bottom:8px;\">\r\n <div style=\"display:flex; align-items:center; gap:10px; margin-bottom:10px;\">\r\n <div style=\"background:var(--crimson); color:#fff; font-size:12.5px; font-weight:700; padding:3px 12px; border-radius:4px; letter-spacing:.5px;\">Art. 360<\/div>\r\n <div style=\"font-size:14px; font-weight:700; color:var(--navy-dark); font-family:var(--font-serif);\">Provisions as to Financial Emergency<\/div>\r\n <\/div>\r\n <ul class=\"ic-list\">\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83d\udcb8<\/span><div class=\"ic-text\"><strong>Art. 360(1):<\/strong> If the President is satisfied that a situation has arisen whereby the <strong>financial stability or credit of India or of any part of the territory thereof is threatened<\/strong> \u2014 he may by a Proclamation make a declaration to that effect. The Proclamation shall be <strong>laid before both Houses of Parliament<\/strong> and shall cease to operate at the expiration of <strong>2 months<\/strong> unless approved by resolutions of both Houses.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\ud83c\udfdb\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 360(3):<\/strong> During the period the Proclamation is in operation \u2014 the executive authority of the Union shall extend to giving <strong>directions to any State to observe such canons of financial propriety<\/strong> as may be specified, and such other directions as the President deems necessary.<\/div><\/li>\r\n <li class=\"ic-item\"><span class=\"ic-icon\">\u26a0\ufe0f<\/span><div class=\"ic-text\"><strong>Art. 360(4) \u2014 Directions may include:<\/strong>\r\n <ul class=\"ic-sub\">\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">A provision requiring <strong>reduction of salaries and allowances of all or any class of persons serving in connection with the affairs of a State<\/strong><\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">Requiring all <strong>Money Bills or other Bills to which Art. 207 applies to be reserved for the consideration of the President<\/strong> after they are passed by the Legislature of the State<\/div><\/li>\r\n <li class=\"ic-sub-item\"><span class=\"ic-sub-icon\">\u2192<\/span><div class=\"ic-sub-text\">President may also issue directions for <strong>reduction of salaries and allowances of persons serving in connection with the affairs of the Union<\/strong> \u2014 including <strong>Judges of the Supreme Court and the High Courts<\/strong><\/div><\/li>\r\n <\/ul>\r\n <\/div><\/li>\r\n <\/ul>\r\n <div style=\"background:#fff0f0; border:1px solid #f0b0b0; border-radius:5px; padding:8px 13px; margin:8px 0 0; font-size:13.5px;\">\r\n <strong>\ud83d\udccc Key Facts:<\/strong> Financial Emergency under Art. 360 has <strong>NEVER been proclaimed in India<\/strong>. It is unique in that even <strong>SC and HC Judges' salaries can be reduced during Financial Emergency<\/strong>. The Proclamation lapses in 2 months if not approved by Parliament.\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <\/div>\r\n\r\n\r\n <\/div>\r\n <\/main>\r\n<\/div>\r\n\r\n\r\n<script>\r\n var SECTIONS = {\r\n ch1: 'Chapter 1 \u2014 Introduction to the Budget',\r\n ch2: 'Chapter 2 \u2014 Role and Responsibilities',\r\n ch3: 'Chapter 3 \u2014 Budget Process',\r\n ch4: 'Chapter 4 \u2014 Budget Finalization',\r\n ch5: 'Chapter 5 \u2014 Budget Execution',\r\n ch6: 'Chapter 6 \u2014 Budget Review',\r\n ch7: 'Chapter 7 \u2014 Structure of Government Accounts',\r\n glossary: 'Glossary of Budget Terms',\r\n constitution:'Constitutional Provisions Related to Budget'\r\n };\r\n\r\n function showSection(id) {\r\n document.querySelectorAll('.section').forEach(function(s) { s.classList.remove('active'); });\r\n document.querySelectorAll('.nav-link').forEach(function(l) { l.classList.remove('active'); });\r\n var sec = document.getElementById(id);\r\n if (sec) sec.classList.add('active');\r\n var link = document.querySelector('[data-section=\"' + id + '\"]');\r\n if (link) link.classList.add('active');\r\n document.getElementById('crumb-cur').textContent = SECTIONS[id] || id;\r\n window.scrollTo(0, 0);\r\n return false;\r\n }\r\n\r\n \/* Standard accordion *\/\r\n function doAcc(header) {\r\n var body = header.nextElementSibling;\r\n var isOpen = header.classList.contains('open');\r\n document.querySelectorAll('.acc-head').forEach(function(h) {\r\n h.classList.remove('open');\r\n if (h.nextElementSibling) h.nextElementSibling.classList.remove('open');\r\n });\r\n if (!isOpen) { header.classList.add('open'); body.classList.add('open'); }\r\n }\r\n\r\n \/* Para accordion *\/\r\n function togglePara(header) {\r\n header.classList.toggle('open');\r\n header.nextElementSibling.classList.toggle('open');\r\n }\r\n\r\n \/* Glossary search filter *\/\r\n function filterGloss() {\r\n var q = document.getElementById('glossSearchInput').value.toLowerCase().trim();\r\n var cards = document.querySelectorAll('#glossaryList .gl-card');\r\n var count = 0;\r\n cards.forEach(function(card) {\r\n var text = (card.getAttribute('data-term') || '') + ' ' + card.textContent;\r\n if (!q || text.toLowerCase().indexOf(q) > -1) {\r\n card.classList.remove('gl-hidden');\r\n count++;\r\n } else {\r\n card.classList.add('gl-hidden');\r\n }\r\n });\r\n var stats = document.getElementById('glossStats');\r\n stats.textContent = q ? 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