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BUDGET ESTIMATES
February, 17th 2014
The estimates of expenditure are to be furnished to Budget Division in stages. The estimates
will be finalised after Secretary (Exp.) has held discussions with the Financial Advisers, as in the past.
These discussions are scheduled to commence in October/November 2013. These will focus on the net
Budget of each Ministry/ Department i.e. expenditure less revenue receipts and capital receipts, like
recoveries of loans, issue of bonus shares, etc.
3.2     The following aspects may be kept in view by the Ministries/Departments while formulating the
expenditure estimates:
3.2.1 It is necessary to review the existing Expenditure Budget in the first instance, to prioritise the
activities and schemes, both on the Plan and Non-Plan side and identify those activities and schemes,
which can be eliminated or reduced in size or merged with any other scheme. All
Ministries/Departments were expected to take up the exercise of reviewing/evaluation of all ongoing
schemes/programmes to determine their continued relevance vide Secretary(Expenditure)' s O.M.
F. No. 7(5)/E-Coord/2004 dated 24.09.2004(Annex - A). Departments should ensure that all schemes
that have been discontinued, do not find mention in RE 2013-14. Similarly schemes that are not to
continue beyond the year 2013-14, should not be included for BE 2014-15. A mention of the schemes
discontinued or merged should be made in the notes below the SBEs. Moreover, from the Eleventh
Five Year Plan, Planning Commission's "guidelines regarding inclusion of new Schemes in the Plan,
enhancement of Five Year Plan/Annual Plan outlays, major changes in the scope and investment
approval of the Plan Schemes, for the Central Ministries/Departments" vide their U.O. No.
N-11016/4/2006-PC dated 29.8.2006 (Annex - B) may be strictly adhered to before firming up the SBEs
by Ministries/Departments. Planning Commission, vide their OM No. M- 12043/03/2013-PC dated
11.07.2013 (Annex ­ R) has issued guidelines regarding restructuring of Centrally Sponsored schemes
in the 12th Plan. All Ministries/Departments may give due regard to these guidelines.
3.2.2 All the Ministries/Departments (except those specifically exempted by Ministry of
Development of North Eastern Region) are required to spend 10% of the Gross Budget Support from
their Central Plan for the benefit of North Eastern Region & Sikkim. This Division's O.Ms. of 24th April,
2001 (Annex - C), 13th September, 2002 (Annex - D), 14th September, 2005 (Annex - E) and 5th
February, 2007(/Annex-E-I) in this connection may be kept in view. While sending the RE 2013-14
                                                      5
(Plan), the Ministries/ Departments should separately show the Central Plan Expenditure on
schemes/projects benefitting the North Eastern Region and Sikkim. The details of exemptions for
schemes/programmes, if any, granted by the Ministry of Development of North Eastern Region may
be furnished along with Plan SBEs. "Ministry of Development of North Eastern Region may send the
List of Ministries/ Departments and the schemes that are exempted from earmarking 10% of the
budgeted allocation as a lump sum provision for NER for the year 2014-2015 by 25.1.2013 positively".
3.2.3 Plan Provisions for North Eastern Region and Sikkim: Budget provisions towards
projects/schemes for development of North Eastern Region and Sikkim have, hitherto, been provided
as `lump sum' under the Major Head `2552-North Eastern Region' for Revenue expenditure and the
Major Head `4552-Capital Outlay on North Eastern Region'/ Major Head '6552-Loans for North Eastern
Region' for Capital expenditure for eventual re-appropriation to appropriate functional heads of
expenditure. However, such lump sum provisions should be disintegrated upto object head level
corresponding to different functional major/sub-major/minor heads, indicating the details, in the Detailed
Demands for Grants and provided for under the Major Head `2552-North Eastern Region' for Revenue
expenditure and the Major Head `4552-Capital Outlay on North Eastern Region'/' 6552-Loans for North
Eastern Region' for Capital expenditure, respectively for eventual re-appropriation. This is to facilitate
informing Parliament about the nature of expenditure, end-beneficiary, etc. After approval of the budget
by Parliament, the expenditure provisions can be transferred to the functional head for incurring
expenditure through re-appropriation by exercise of powers delegated in this Ministry's D.O. letter No.
F.2 (66)-B (CDN)/2001 dated 12.6.2001 (Annex - F). In this connection, instructions have been issued
vide this Ministry's O.Ms. No. F.2(66)-B(CDN)/2001 dated 14.9.2005 (Annex - E) and dated
5.2.2007(Annex-E-I).
3.2.4 While framing the estimates, due note may be taken of the past performance, the stages of
formulation/implementation of the various schemes, the institutional capacity of the implementing
agencies to implement the scheme as scheduled, the constraints on spending by the spending
agencies, and most importantly the quantum of Government assistance lying with the recipients
unutilised/ unaccounted for etc. with a view to minimising the scope for available surrenders at a later
stage. The Parliamentary Committees have been repeatedly expressing concern over incidence of
large savings in the Grant. The Public Accounts Committee also requires that savings in a Grant
amounting to ` 100 crore and above have to be explained to the Committee.
3.2.5 Ministry of Finance, Budget Division has issued instructions on the need for the individual
Ministry/Department to put in place effective mechanism for realistically assessing their requirement of funds
in a way that would ward off the occurrence of unwarranted surrender of savings at a later date. The latest
instructions on large scale unspent provisions have been issued for strict compliance by the
ministries/Departments vide O.M. F. No. 7(6)-B(R)/2001 dated 20th July, 2001 (Annex- G) and
F.No.7(1)/B(D)/2006 dated 31st July, 2006 (Annex- H).
3.2.6 Under the standing instructions of this Ministry, no provision should normally be made in the
Budget without completion of pre-Budget scrutiny of a project/scheme. However, where provision has
been made without the necessary scrutiny, such scrutiny should be completed and appropriate
approvals obtained therefor, before the commencement of the financial year or latest by the time the
Budget is passed by the Parliament.
3.2.7 The Ministry of Finance has suggested some Measures for effective control of expenditure
against the sanctioned grant/ appropriation vide O.M. No. 7(2)/E.Coord/2013 dated 18.09.2013
(Annex-Q). All Ministries/Departments may give due regard to these instructions for effective
expenditure control.
3.2.8 For providing grants-in-aid to autonomous bodies and institutions, the instructions contained in
Rule 209 of the General Financial Rules, 2005 may be kept in view. In cases where activities of a body
cover more than one function of the Government and the body is likely to approach several Departments
for grants, consultation should take place between the concerned Departments before the grants are
approved. The body should be specifically asked to furnish details of assistance received or proposed to
be received from other Central Government Departments and also from State Governments.
                                                    6
3.2.9 No provision may be made in the establishment budget for posts, which are lying vacant for one
year or more. Even otherwise, provisioning for vacant posts should be made with circumspection so as
to avoid chances of eventual savings due to these vacant posts not being filled up.
3.2.10 The provision for externally aided projects may be made under identifiable heads, segregated
from other items of expenditure as in the form at Appendix IX-B.
3.2.11 Ministries/Departments are making Plan provisions against externally aided projects and these
are being shown in a separate annex viz., "Statement showing project-wise provisions for expenditure
on externally-aided projects in the Central Plan" in the `Detailed Demands for Grants' of the concerned
Ministry/Department, as prescribed in para 8.6(ii) (Appendix-IX B) and as in the form at Appendix-X B. It
is observed that there is a time lag between incurring of expenditure and claiming reimbursement
thereof from the concerned donors. This obviously puts pressure on the GOI' s Ways & Means
Advances position. In order that the eligible expenditures are promptly lodged in the form of claims with
the relevant donors through the Office of Controller of Aid Accounts & Audit for seeking disbursement of
the committed external assistance, Financial Advisers should hold periodical reviews in this regard. It is
proposed to review the budget provision made in BE 2013-2014 against externally aided projects and
the action taken to claim reimbursements thereof from the external donors, during the pre-budget
review meetings to be taken by Secretary (Expenditure).
3.2.12 Items of expenditure which are linked to receipts, like those met from proceeds of cess or '1605-
External Grant Assistance' or '1606-Aid Material and Equipment' may also be similarly segregated in
the Statement of Budget Estimates.
3.2.13 Subsidies being provided towards payment of interest fall under two categories. They are (i)
100% subsidy and (ii) interest differential (part subsidy). These two items may be shown distinctly in
Statement of Budget Estimates.
3.2.14 With a view to maintaining uniformity in the treatment of provision for Voluntary Retirement
Scheme(VRS)/Voluntary Separation Scheme (VSS) to Central PSUs, it is desired that these amounts
should be depicted as a Non-Plan loan, unless approved otherwise by the Competent Authority.
3.2.15 As per Article 112 of the Constitution of India, Annual Financial Statement shall distinguish
expenditure on revenue account from other expenditure. Rule 46(2) of General Financial Rules, 2005
(GFR) mentions that the estimates of expenditure shall distinguish provisions for expenditure on
revenue account from that for other expenditure including expenditure on Capital Account on loans by
the Government and for repayment of loans, treasury bills and ways and means advances. Further
Rule 79 of GFR defines the Capital and Revenue Expenditure. All the Ministries/Departments may
kindly refer to these Rules and prepare the Budget Estimates in compliance of the statutory obligations.
3.3    Other Instructions on Preparation of Statement of Budget Estimate :- The Statement of
Budget Estimates included in the Expenditure Budget, Volume 2, should normally show distinctly,
schemes, etc. for which the provision in the RE or next BE is ` 10 crore or more. Important schemes,
irrespective of the provision for them, can also be shown separately in the SBE, if necessary.
3.4     Further, the estimates of expenditure in the Expenditure Budget Vol. 2 and also in Demands for
Grants, are expressed in crores of rupees with two decimal places. Under the present system of
rounding, major head under which the total provision is less than ` 50,000 gets excluded from the two
documents referred to above. This causes discrepancy with Detailed Demands for Grants in which the
provisions are expressed in thousands of rupees. In such cases the major head, etc. will be shown in
the SBE and the Demands for Grants with a footnote that "the provision is less than ` 1 lakh". See also
instructions at paragraph 12.1.
3.5    The Ministries/Departments may review the SBEs for 2013-2014 in respect of their Demands for
Grants and modifications therein, if any, as may be required keeping in view the guidelines mentioned
above may be suggested to Budget Division.
       The SBE's will be furnished to Budget Division in two stages as indicated below:
3.6.1 Statement of Budget Estimates (Proposed) :- Ministries/Departments will, as usual, arrange
to obtain the estimates of expenditure for the current year and the next year from various organisations
                                                     7
and units under their control. The estimates may be obtained in the form in Appendix-IV as may be
modified to suit the special requirements of individual Ministries/Departments. The estimates will be
scrutinised by the administrative units of the Ministry/Department and forwarded to the Financial
Adviser for further examination and processing. The estimates finally recommended by the Financial
Adviser will be summarised in the form of Statement of Budget Estimates (proposed) and eighteen (18)
copies thereof forwarded to the Budget Division of the Ministry of Finance. The estimates will be on the
same pattern as appearing in the Expenditure Budget 2013-2014 Vol. 2. In SBEs, items of omnibus
nature like "other programmes" may be desegregated so that they are below ` 10 crore. The
expenditure on "Salaries and Wages" may be shown separately. Further, the expenditure met from any
cess or on externally aided projects (reimbursable portion) may be distinctly identified. The form in
which these estimates are to be furnished is at Appendix IV-A.
3.6.2 Discussions with Secretary (Expenditure) :- In the SBE (proposed), the RE 2013-2014 for
Plan and Non-Plan expenditure and BE 2014-2015 for Non-Plan expenditure may be indicated
separately for Revenue and Capital expenditure. In preparing RE, the following factors inter-alia,
must be taken into consideration:
       a)     Latest actuals during current year;
       b)     Actuals for the same period in preceding year;
       c)     Actuals in past year/previous years;
       d)     Appropriations/reappropriations ordered/contemplated during remaining part of the year,
              or any sanction to expenditure issued/proposed to be issued during the remaining part of
              the year;
       e)     Any other relevant factor which may be foreseen at the time of framing the RE 2013-
              14/BE 2014-15;
       f)     Actual expenditure upto September, 2012 of BE 2012-13 as also actuals upto
              September 2013 of BE 2013-2014 may supplement the process of finalisation of RE
              2013-14. The actuals may be reconciled with the monthly accounts compiled by
              Controller General of Accounts before incorporating the same in Appendix IV-B;
       g)     The following information may also be furnished to Budget Division along with the SBEs
              (proposed):
             (i)      Effect of additional installments of dearness allowance sanctioned this year and the
                      net additionality asked therefor (that is, after setting off against savings, if any).
             (ii)     Estimates of committed expenditure, which is being provided for the first time as
                      Non-Plan in RE 2013-2014 and thereafter in BE 2014-2015.
             (iii)    Items of expenditure, which are matched by or linked to receipts like externally
                      aided projects, bonus share, cesses etc.
             (iv)     Provision included in respect of vacant posts.
             (v)      As indicated in Para 3.2.11, a separate statement indicating (a) Plan provision made
                      scheme/project-wise in BE 2013-2014 against externally aided projects, (b)
                      expenditure incurred up to August/September 2013, (c) amount for which claims
                      have been lodged with the office of Controller of Aid Accounts & Audit, DEA seeking
                      reimbursement from the external donor and (d) requirement in RE 2013-2014.
             (vi)     Details of authorised and held manpower and current/arrear liability on account of
                      pay & allowances in respect of CPSUs and substantially financed autonomous
                      bodies getting Non-Plan budget support.
             (vii)    Unspent balances as on 31st March, 2013 with all grantee/loanee bodies (other
                      than the States) in respect of all bodies which received more than ` 1 crore
                      grant/loan during 2012-2013. (Separate details for each body).
             (viii)   Unspent balances, State-wise and scheme-wise, as on 31st March, 2013, in
                      respect of all schemes.
                                                      8
               (ix)    Status of pending utilisation certificates.
               (x)     Explanations for variations between BE 2013-14 and RE 2013-14 (proposed)
                       may be given scheme-wise separately. Any increase/decrease in BE 2014-15
                       (proposed) may also be explained suitably.
Note: - The Pre-budget meeting of the Ministry/Department will be scheduled only after receipt of full
        information as required above.
3.6.3 It is proposed to discuss during the meetings to be taken by Secretary (Exp.) the totality of the requirements of funds for various programmes and schemes, along with receipts of the Departments (viz. interest receipts, dividends, loan repayments, departmental receipts, receipts of Departmental Commercial Undertakings, etc). As indicated in para 3.1 the indicative budget figures will be discussed on a net basis. The dates of discussions will be intimated separately. In the meantime, Financial Advisers may process the SBEs and forward the same to Budget Division by: (i) 10 th October, 2013 in respect of the U.T. Demands and Non-plan Demands (except Defence Services and Defence Pensions). (ii) 22 nd October, 2013 in respect of all other Demands. 3.7 Statement of Budget Estimates (Final) :- After the pre-Budget meetings are over, the approved ceilings for expenditure, as finalised in these meetings, will be communicated on the basis of which Financial Advisers will prepare the Statement of Budget Estimates (Final) in form Appendix IV-A and forward to Budget Division. This SBE (final) will be accompanied by four statements mentioned below:- (i) Showing the amount of charged expenditure included under each of the major heads in RE 2013-2014, BE 2014-2015 (Appendix V); (ii) Showing the estimates, if any of recoveries taken in reduction of expenditure under each of the major heads included in the SBE, (Appendix V-A); (iii) Loan and equity components of investments in Public Enterprises with the externally- aided component therein (Appendix V-B); (iv) Brief notes explaining major variations between BE 2013-14 and RE 2013-2014; and also between RE 2013-2014 and BE 2014-2015 should be furnished in all cases wherever the variations under the items listed in the SBE exceed 10% of the BE or RE, as the case may be, whichever is lower. The explanation should be meaningful and specific. Vague indications in phrases like "due to less requirement of the project" or "more requirement of the project" will not be accepted. 3.8 The SBE (final) will be sent to Budget Division in two stages: (i) Immediately after the ceilings are communicated by this Ministry the columns relating to Non-Plan RE 2013-2014 and BE 2014-2015; and Plan RE 2013-2014 should be filled and forwarded to Budget Division; and (ii) As soon as the Planning Commission communicates the Annual Plan allocations, SBE (final) for the Plan expenditure in BE 2014-2015 should be forwarded to the Budget Division. Budget Division will require three copies of SBE (final) in both cases. 3.9 In so far as the Department of Atomic Energy and Department of Space are concerned, SBE (proposed) may be forwarded to Budget Division as soon as the estimates are compiled, but not later than October 22, 2013; without waiting for the approval by the respective Commissions. SBE (final) for Non-Plan RE 2013-2014 and BE 2014-2015 and Plan RE 2013-2014 may be sent as soon as the estimates are approved by the Commissions. SBE (final) for Plan expenditure 2014-2015 may be sent as soon as the Planning Commission' s allocations are received. 3.10 Office of the Comptroller & Auditor General of India may send the SBE to Budget Division by October 22, 2013. These may be supported by actuals as indicated in preceding paragraph along with item-wise actuals for 2012-2013, as also actuals upto September, 2012 of BE 2012-13 and actuals upto September, 2013 of BE 2013-2014. 3.11 In case any modification or amendment is required to be made in the figures already communicated to Budget Division through SBE (final), the modifications/amendments should be 9 communicated in the form in Appendix VI. Ministries/Departments should not send once again the entire SBE for this purpose. 3.12 Ministries/Departments may take particular care in filling the estimates relating to each of the public enterprises (budgetary support, internal and extra budgetary resources and total plan outlay). Similarly, if works expenditure is to be incurred through the Ministry of Urban Development, the same should be included in the column provided therefor in the Statement of Budget Estimates after settling the estimates with Ministry of Urban Development. SBE (final) for Plan should carry a certificate that the total provision inclusive of the works outlay corresponds to the allocation given by the Planning Commission. 3.13 The budget provision towards `Works Outlay' is reflected in the Demands for Grants for the year 2013-14 (both under plan and non-plan) in respect of Ministries/Departments, who expressed their willingness for such reflection, in terms of this Division' s O.M. No.1(5)B(AC)/2005 dated 12.10.2006 (Annex-P). Such provisions in respect of other Ministries/Departments will continue to be reflected in the Demands for Grants of Ministry of Urban Development (Demand No.101-Department of Urban Development and Demand No.102-Public Works) in BE 2014-15. Ministries/Departments, which are willing to shift their provisions towards ` works outlay' from the Demands for Grants of Ministry of Urban Development to their Demands for Grants, may approach this Division, separately. 3.14 In the case of Union Territories without Legislature the Ministry of Home Affairs (being the nodal Ministry) will get the Statement of Accepted Estimates from the Ministries/Departments and U.T.s concerned and examine these to ensure that the total provisions are within the ceilings approved for each U.T. They should furnish the information along with related recoveries, and receipts, to the Ministry of Finance (Budget Division) Major Head-wise and Ministry-wise on the same pattern as per the Demands for Grants 2013-2014. The other Ministries/Departments and U.Ts are requested not to send any SBEs to the Ministry of Finance direct. All correspondence in this regard should be made with the Ministry of Home Affairs only. 3.15 In cases of items of work transferred from one Ministry/Department to another, subsequent to the presentation of the Budget for 2013-2014, the B.E. and R.E. 2013-2014 (and in the Detailed Demands for Grants, the Actuals 2012-2013 also) in respect of these items may be shown along with the BE 2014-2015 in the relevant Demands for Grants (for 2014-2015) of the Ministry/Department which has taken over the work, to facilitate comparison. Consequently, these items may completely be deleted from the Demands for Grants for 2014-2015 of the Ministry/ Department from which these have been transferred. Necessary Supplementary Demands for Grants provision may be proposed by the Ministry/Department to which the work has been transferred. 3.16 Pursuant to the instructions contained in the Government of India (Allocation of Business) Rules 1961; any transfer of items of works and their corresponding provisions from a Ministry/Department would be effected through Supplementary Demands for Grants. Therefore, at RE stage, the Ministry/Department from where the work has been transferred should surrender the expenditure provision from those specific items of work and indicate the same categorically during the pre-Budget discussion under the Chairmanship of Secretary (Exp.). 4. SPECIAL INSTRUCTIONS FOR THE COMPOSITE DEMAND FOR CIVIL `PENSIONS' - The arrangements for submission of estimates for inclusion in the Demand `Pensions' will be as follows: (i) The Demands for Grants ` Pensions' is administered and controlled by the Central Pension Accounting Office (CPAO), Department of Expenditure, New Delhi, as referred to in para 1.5 above. Accordingly, the Demand ` Pensions' for 2014-2015 will be prepared and compiled by the Central Pension Accounting Office. (ii) The Accountants General will furnish to CPAO the estimates in respect of pension payments accounted for by them and in respect of other sub-heads to the extent operated by them. Where ever Pensionary charges are categorized as `charged' expenditure, it should be reflected accordingly. (iii) The Director of Audit, Central Revenues will furnish to CPAO the estimates of pensions in respect of staff of the Indian Audit and Accounts Department retiring during 2014- 2015. In so doing, estimates of Post and Railway Audit Offices which are ab-initio debited to their working expenses and budgeted for, separately, will be excluded by him. 10 (iv) All other pensionary estimates prepared by the Accounts Offices of the various Ministries/Departments and Union Territory Administrations as also by the Controller General of Defence Accounts, New Delhi will be sent to the CPAO who will consolidate and furnish the consolidated estimates to the Budget Division. (v) A separate estimate of corresponding recoveries from State Governments adjustable under the Receipt major head `0071 - Contributions and Recoveries towards Pensions and Other Retirement Benefits' should be forwarded by the CPAO to Budget Division for incorporating the same in the estimates of revenue receipts under Department of Expenditure. Note (1): Compassionate Fund: The expenditure out of ` Compassionate Fund' is adjustable under the sub-head `Payment from Compassionate Fund' under Major Head `2235- Social Security and Welfare - Other Social Security and Welfare Programmes - Other Programmes'. In furnishing the estimates for payments out of Compassionate Fund, this classification may be adopted. Note (2): Central Government Employees' Insurance Scheme: This Scheme is confined to those employees only who have opted out of the Group Insurance Scheme introduced from 1st January 1982. The Department of Expenditure (Establishment Division) in this regard will furnish consolidated estimates of expenditure to the Budget Division, under advice to the CPAO. 5. SPECIAL INSTRUCTIONS RELATING TO ESTIMATES TO BE INCLUDED IN COMPOSITE DEMANDS CONTROLLED BY BUDGET DIVISION 5.1 Interest Payments: Estimates for interest on provident fund balances of employees, including Group ` D' employees, and on various deposits in the Public Account including Reserve Funds, deposits of Commissioners of Payments and other items for inclusion in the Appropriation "Interest Payments " will be furnished by the Controllers of Accounts and by the Ministry of Railways (Railway Board), Ministry of Defence. It may please be noted that Public Accounts Committee, in its 23rd Report (13th Lok Sabha) on the excesses over voted grants and charged appropriation (1998-99), suggested that effective coordination between various estimating and disbursing authorities be put in place with the help of sound data-base and other IT facilities so that the excess expenditure could be avoided altogether. It is emphasized that PAC's directive may be complied with in order to avoid excess expenditure in the `Appropriation-Interest Payments'. The Finance Wings of the Ministries/Departments are advised to ensure that estimates of ` Interest Payments' are furnished by their Controllers of Accounts to Budget Division. Any increase or decrease in Revised Estimates for the current year and in Budget Estimates for the next year will also be explained suitably by the estimating authority, while furnishing estimates to Budget Division. The Ministries/ Departments should furnish estimates to Accounts Section, Room No.224-C, Budget Division, Ministry of Finance, latest by 22.10.2013. 5.2 Loans to Government Servants etc.: The estimates of loans to Government servants should be accompanied by a Statement indicating actual disbursements under each category of advance during the preceding three years and also actual expenditure in the first 6 months of the current financial year. The estimates and actuals may be furnished by the Budget Section of the concerned Ministry/Department latest by 22.10.2013 to Ministry of Finance, Budget Division in the form as per Appendix VII. 5.3 Pre-partition Payments: The provision relating to Civil, Defence, Railways and Posts and Telecommunications, adjusted under Major Head `2075 - Miscellaneous General Services', is also centralised in the Demand ` Department of Economic Affairs'. Necessary estimates in this regard (both Charged and Voted) will be furnished to the Budget Division by the Chief Controller of Accounts, Department of Commerce, Ministry of Defence (Finance Division), Ministry of Railways (Railway Board) and the Departments of Posts and Telecommunications. 11 6. NOTES ON DEMANDS 6.1 The notes on Demands for Grants appear in Expenditure Budget Volume-2. These are intended to depict a brief summation of the budget allocations as appearing in the Expenditure Budget Volume-2. Hence, these may be brief, to the point and must bear a link to the item for which the Budget allocations have been reflected. Abbreviations contained in the notes should be expended at least once for clarity. More elaborate detailing on schemes can be made in the Expenditure Budget Volume-1. 6.2 The notes may be forwarded in bilingual form together with a soft copy to the designated officers in the Budget Division within three days of rendition of the Final SBE for Plan expenditure 2013-14. 6.3 Broad guidelines for preparation of the Notes on Demands are contained in Appendix VIII. These guidelines may be adhered to and all relevant information made available in time. 7. MATERIAL FOR STATEMENTS TO BE APPENDED TO DEMANDS FOR GRANTS ­ A statement showing items of new service/new instrument of service is included in the Demands for Grants. Ministries/Departments should, as soon as SBE (Final) is forwarded to Budget Division, arrange to furnish a statement showing details of items of new service/new instrument of service for which provision is made in BE 2014-15 (Appendix X-A). The information so furnished for inclusion in Demands for Grants should exactly match the information included in the Detailed Demand for Grants of the respective Ministry /Department. Attention is invited to Department of Economic Affairs' O.M. No.F.1 (23)- B(AC)/2005 dated 25.05.2006 on Revised Guidelines on Financial Limits to be observed in determining cases relating to "New Service/New Instrument of Service" (Annex-O) 8. DETAILED DEMANDS FOR GRANTS 8.1 The respective Ministries/Departments will prepare the Detailed Demands for Grants. While preparing the Detailed Demands for Grants it is important to ensure that the classification, namely, major head, minor head, etc. is as per the heads of account prescribed in the List of Major and Minor Heads of Account. During formulation of Detailed Demands for Grants for the year 2014-2015, due regard may be given to this Division's circular F.No.15(4)-B(D)/2003 dated 9th July, 2003 (Annex- I), on the issue of budgeting for "Information Technology". It is noticed that despite the said instructions of Budget Division, the same are not complied with by some of the Ministries/Departments. It is emphasized that the Ministries/Departments may note these instructions for compliance. 8.2 It has also to be ensured by Ministries/ Departments that the totals for each Major Head and the total provisions by Revenue and Capital Sections separately for `charged' and `voted' included in the Detailed Demands for Grants exactly correspond to the provisions included in the main Demands for Grants which are prepared by the Budget Division. For this purpose copies of the main Demand as finally included by the Budget Division will be made available to the Ministries/Departments concerned for ensuring this correspondence. Final Print order for Detailed Demands for Grants should be given only after the reconciliation is completed. 8.3 The Major Heads Codes shown in the Detailed Demands for Grants should correspond to the code in the main Demands for Grants. Consequently, where for a major head there is only actual for 2012-2013 and no provision has been made in B.E. 2013-2014, R.E. 2013-2014 and B.E. 2014-2015, a separate sub-head therefor should not be retained. The actual may, however, be included in the total for that major head with a footnote as follows: "Includes expenditure of Thousand ` .......... against sub-head ....... in the Demands for Grants No. ........ for 2012-2013." 8.4 Instructions issued by this Ministry in December, 1994 regarding standard numeric codification of heads of accounts may be strictly adhered to. No new sub-head/detailed head will be opened and incorporated in the Detailed Demands for Grants without getting necessary numeric codes therefor, from the Controller General of Accounts. 8.5 In cases of items of work transferred from one Ministry/Department to another subsequent to the presentation of the Budget for 2013-2014, the B.E. and R.E. 2013-2014 (and in the Detailed Demands 12 for Grants, the Actuals 2012-2013 also) in respect of these items may be shown along with the BE 2014-2015 in the relevant Demands for Grants 2014-2015 of the Ministry/Department which has taken over the work, to facilitate comparison. Consequently, these items may completely be deleted from the Demands for Grants for 2014-2015 of the Ministry/ Department from which these have been transferred. Necessary Supplementary Demands for Grants provision may be proposed by the Ministry/Department to which the work has been transferred. Pursuant to the instructions contained in the Government of India (Allocation of Business) Rules, 1961, any transfer of items of works and their corresponding provisions from a Ministry/Department would be effected through Supplementary Demands for Grants. Therefore, at RE stage, the Ministry/Department from where the work has been transferred should surrender the expenditure provision from those specific items of work and indicate the same categorically during the pre-Budget discussion under the Chairmanship of Secretary (Exp.). 8.6 The Detailed Demands for Grants will be accompanied by the following schedules/ statements:- (i) Schedule showing the estimated strength of establishment and provision therefor (Appendix IX-A). Povisions are to be grouped according to pay scales. The figures shown should correspond with those given for summary statement as at paragraph 10.1 (v). (ii) Statement showing project-wise provision for expenditure on externally aided projects in the Central Plan (Appendix IX- B). (iii) Schedule showing broad details of Non-Plan expenditure provisions of ` 25 lakhs and above in BE 2014-2015 (Appendix IX -C). (iv) Schedule showing provisions included in BE 2014-2015 for payment of grants- in- aid to non-Government bodies. (Appendix IX-D). (v) Statement showing details of individual works and projects costing ` 5 crore or above included in BE 2014-2015 (Appendix IX-E). (vi) Statement showing revised cost estimates of projects of public sector enterprises and departmental undertakings (Appendix IX-F). (vii) Statement showing transfer or gift of Government properties of value exceeding ` 5 lakhs to non-Government bodies (Appendix IX-G). (viii) Statement showing contributions to International bodies provided for in the Budget Estimates for 2014-2015 (Appendix IX-H). This statement will include only items of contribution, membership fees to international bodies, which constitute revenue expenditure. Subscriptions to international bodies, which represent investments and are accounted for in the Capital section, are to be excluded from it. (ix) Statement showing guarantee given by the Central Government and outstanding as on 31.3.2013(Appendix IX-I). This should not be at variance with the statement of guarantee shown in Receipt Budget [see paragraph 10.2]. Guarantees given by the Government on loans from foreign sources contracted by other bodies, PSEs, etc., the outstanding loan amount to which the guarantee relate, should be converted at the exchange rate prevalent on 31.3.2013, which may be obtained from the Controller of Aid Accounts and Audit of this Ministry, instead of the historical value. It may be noted that if the Government guarantee is for repayment of the principal and payment of interest, the sums guaranteed and outstanding as on 31.3.2013 should cover both. It may be ensured that the totals shown in this statement should exactly correspond with the summary statement as at paragraph 10.2. (x) Statement showing grants-in-aid exceeding ` 5 lakhs (recurring) or ` 10 lakhs (non- recurring) actually sanctioned to private institutions/organisations/individuals during the year 2012-2013 (Appendix IX-J). (xi) Statement showing the source of funds for grantee bodies receiving grants of over ` 10 lakh per year from Consolidated Fund of India and from other sources (including external sources) (Appendix IX-K). 8.7 The requisition for printing of Detailed Demands for Grants may include Budget Division' s requirement of 50 copies for direct supply by the Press to this Ministry.
13 8.8 Major-Head number and description may be indicated at the top right corner of each page of Detailed Demands for Grants under the header line. 8.9 Uploading of Detailed Demands for Grants on Website: Instructions have been issued by this Ministry vide O.M. No.15(38)-B(R)/2008 dated 14.8.2008 for uploading the Detailed Demands for Grants on Website of the administrative Ministry/Department. All Ministries/Departments may upload the full details of DDG as approved by the Parliament. 9. MODIFIED EXCHEQUER CONTROL BASED EXPENDITURE MANAGEMENT SYSTEM 9.1 Exchequer Control Based Expenditure Management System as detailed in O.M. No. 21(1)- PD/2005 dated 27th December, 2006 (Annex-J(I)) of Ministry of Finance, Department of Economic Affairs' provides for inclusion of Monthly Expenditure Plan (MEP) as an annex in the Detailed Demands for Grants. The scheme has been extended to 46 Demands for Grants with effect from April 1, 2012 vide O.M. dated 2nd November,2011(Annex-J(II). 9.2 Further, in respect of each Demand for Grants, Monthly Expenditure Plan (separately for Plan and Non-Plan Expenditure)(MEP) would be worked out and included as an annex to Detailed Demands for Grants in respect of the said Demand for Grant vide O.M. dated 30.7.2012 (Annex- J(III). 9.3 It is advised that Monthly Expenditure Plan [MEP] may be drawn up keeping in view the extant guidelines relating to release of funds, including those prescribed in Ministry of Finance, Department of Expenditure's O.M. F. No. 7(3)/E-Coord/2006 dated August 8, 2006 (Annex-K). 10. MATERIAL FOR STATEMENTS TO BE APPENDED TO DEMANDS FOR GRANTS/ EXPENDITURE BUDGET Vol.1 10.1 As soon as SBE (Final) is forwarded to Budget Division, Ministries/Departments should arrange to furnish the following statements to Budget Division:- (i) Statement showing "New Service"/"New Instrument of Service" for which provision is made in BE 2013-2014 (Appendix X-A). (ii) Statement showing provision for externally aided projects in Central Plan (Appendix X-B). (iii) From the financial year 2011-12, a new Object Head ` Grants-in-aid-Salaries' has been opened and a separate Statement- Annex 7-A in Expenditure Budget Volume 1 has been added from Budget 2012-13 which shows budget provisions of the Ministries/ Departments under the Object Head `Grants-in-aid-Salaries' . Ministries/ Departments are requested to scrutinize carefully the information in respect of Annexure 7-A before furnishing it to Ministry of Finance. The estimates should be prepared in the proper format (Appendix X-C) and the amounts so indicated against the Organizations/ Institutes, etc. should correspond with the provisions made in the Detailed Demands for Grants. (iv) Statement showing resources of public enterprises, etc. information to be given enterprise- wise in the form in Appendix X-D. The internal and extra budgetary resources of the public enterprises to be shown in RE 2013-2014 should be as agreed to by the Plan Finance Division of this Ministry while the IEBR for 2014-2015 should be as per the financing pattern approved by the Planning Commission and shown as such in the `Plan Allocation Statement' from the Planning Commission referred to in paragraph 3.8 above. (v) Statement (Appendix X-E) showing provisions in the Budget for Central and Centrally sponsored Plan schemes. In this statement all Plan schemes for which the provision in the next Budget is ` 10 crores and above are to be shown distinctly and all other schemes, etc. merged under `Other schemes/ programmes, etc.' The information to be given separately for Central Plan and Centrally sponsored Plan. (vi) Statement (Appendix X-F) showing the estimated strength of ` Establishment' and provisions therefor. Information in respect of estimated strength of Establishment in the Appendix X-F of the Budget Circular must be duly got verified and authenticated by a designated officer not below the rank of Deputy Secretary/Director in the Ministry/Department before it is furnished to the Ministry of Finance, Budget Division, with a footnote that the information has been verified by the designated officer. 14 Further, wherever there are large variations (Say, 5% or more), in the establishment strength or the related provisions for pay and allowances with reference to the previous year, or the projections made for the next year, this may invariably be explained in brief. (vii) Summary Statement (Appendix X-G) showing contributions to international bodies. In this statement items for which the provision in BE 2013-2014 is ` 5 lakh or more are to be shown distinctly; items of less than ` 5 lakh are to be bunched and, shown as `Others'. See also instructions at para 8.6 (viii) above. (viii) Summary Statement showing grants-in-aid to private institutions/organisations/ individuals (Appendix X-H). (ix) Ministries/ Departments are required to indicate the actual expenditure (net of recoveries) in the SBEs against each of the scheme for the previous years. Ministries/ Departments may fill in the data pertaining to the actuals for the previous year in the software developed by NIC, Budget Division for this purpose. Office of the CGA may furnish all the details of receipts and expenditure in various formats prescribed by this Division as in the past, which will be used for reconciliation of actuals furnished by different Ministries/ Departments. 10.2 Statement of Guarantees given by Union Government, a summary statement (Appendix-X-J) which has been circulated vide this Ministry' s O.M. No. F. 12(20)-B(SD)/ 2002 dated 16.10.2003 (Annex- L) is to be appended to the Receipts Budget. This information for the year 2011-2012, should be extracted from the Register of Guarantees maintained by the respective Ministries/Departments. The information given in this statement is essentially intended to be a summarized account of the statements of guarantees given by Government vide para 8.6 (ix) (Appendix- IX-I). In the case of external guarantees, administrative ministries should coordinate with Financial Adviser (Finance) and weed out duplicate entries. The Ministries/Departments concerned will especially be responsible to ensure that these totals also tally with the information regarding guarantees given by the Central Government and outstanding as on 31.3.2013, given by them to the Controller General of Accounts for inclusion in the Union Government' s Finance Accounts for 2012-2013. The Guarantee fee in arrears (col. 21 (-) col.22 of Appendix-X-J) should correspond and match with the figures depicted as Guarantee fee arrears reported in D-2 statement in Appendix X-L. 10.3 Government of India has been approving Annuity Projects in respect of some infrastructure development activities. Under this model, the concessionaire (private Sector) is required to meet the entire upfront/ construction cost (no grant is paid by the Government) and the expenditure on annual maintenance. The concessionaire recovers the entire investment and a pre-determined cost of return out of the annuities payable by the government every year. It is proposed to Consolidate information relating to Commitments on account of ongoing annuity projects under various Ministries/Departments. Information in this regard should be provided in the prescribed format in Appendix XI for publishing it in Receipts Budget. 10.4 In order to prepare introductory notes on important Non-Plan items of expenditure, like food subsidy, fertilizer subsidy, petroleum subsidy assistance for export promotion, interest subsidy etc. for Expenditure Budget Vol. 1, Ministries/Departments concerned should arrange to send separate self- contained material for these Non-Plan items. 10.5 Similar write-up should be sent for Plan items of expenditure. All figures reflected in the write- up should tally with the figures given in SBEs and with the physical targets given in the material for Budget at a Glance. 11. INSTRUCTIONS ON GENDER BUDGETING/FRBM RULES/PROVISIONS OF SC & ST/PLAN PROVISIONS FOR NORTH EASTERN REGION AND SIKKIM etc. 11.1 Statement No. 20 "Gender Budgeting" in Expenditure Budget Vol. 1. For Budget 2014-15, all the Ministries are required to prepare the statement (Budget Estimates 2013-2014, Revised Estimates 2013-2014 and Budget Estimates 2014-2015, Plan and Non-Plan) which reflect the respective beneficiary class identification in order to highlight the quantum of public expenditure 15 earmarked for (a) women specific programmes (100% provision) and (b) pro-women allocations (at least 30% provision) for gender neutral programmes, in respect of the budget provisions, administered by various Ministries/Departments and send to the Budget Division for consolidation along with SBEs for Plan. For Statement No. 20 ­ Gender Budgeting in Expenditure Budget Vol.1, all Ministries and Departments are required to carefully scrutinize their Detailed Demands for Grants and identify such programmes/schemes which fulfill the above objectives, along with their budgeted provisions for inclusion in the above Statement. Information in the format of the statement (Statement No. 20, Expenditure Budget Vol. 1) may be sent in two parts, Part "A" reflecting 100% provisions and Part ` B" reflecting the specified percentage provisions for pro-women allocations respectively. 11.2 The Planning Commission has started earmarking separate allocations for the Scheduled Castes Sub Plan and Tribal Sub Plan as part of the Plan allocations from the financial year 2011-12 and the same are also indicated clearly in the Memorandum of Understanding signed between Planning Commission and the concerned Ministry/Department. The Ministries/Departments for which such allocations are made by the Planning Commission as part of the Plan Agreement in Budget 2014-15, must ensure that the provisions are accurately reflected in the concerned Minor Head "Special Component Plan for Scheduled Castes" (Code `789') and "Tribal Sub Plan" (Code `796') below the functional major/sub-major heads wherever necessary, in terms of the instruction under Para 3.8 of the General Directions to the List of Major and Minor Heads of Accounts. The provisions made under these Minor Heads will not be allowed to be re-appropriated, except to the same Minor heads in other schemes under "Special Component Plan for Scheduled Castes" (Code `789' ) and "Tribal Sub Plan" (Code `796' ). 11.3 Statement No. 21 "Budget allocations for Schemes for Development of Scheduled Castes" and Statement No. 21-A "Budget Allocation for Schemes for Development of Scheduled Tribes" in Expenditure Budget Vol.I for Budget 2014-15:- All the Ministries/ Departments are required to prepare two statements, each showing Actual 2012-13, Budget Estimates 2013-14, Revised Estimates 2013-14 and Budget Estimates 2014-15. These statements will highlight the quantum of public expenditure earmarked for schemes under ` Scheduled Caste Sub Plan (SCSP)' [Statement 21] and schemes under `Tribal Sub Plan (TSP)' [Statement 21-A], for allocations made under the Minor Heads ` Special Component Plan for Scheduled Casts' (Minor Head `789' ) and ` Tribal Sub Plan' (Minor Head ` 796') in the prescribed format (Appendix X-P and X-Q) and send to the Budget Division for consolidation along with SBEs for Plan. All Ministries and Departments are required to carefully scrutinize their Detailed Demands for Grants and identify such programmes/schemes along with their budgeted provision for inclusion in the above two statements. It should be ensured that the allocations under these statements are reflected correctly in the Detailed Demands for Grants. 11.4 Statement No. 22 Schemes for the Welfare of Children - Recognizing that children under 18 constitutes a significant percentage of the Indian population, the Government is committed to their welfare and development. Statement No.22 in Expenditure Budget Volume-I reflects the Budget provisions of schemes that are substantially meant for the welfare of the children. The provisions in this statement indicate educational outlays, provisions for the girl child, health and provisions for child protection etc. All Ministries/Departments in general and Ministry of Women and Child Development, Department of School Education and Literacy, Ministry of Health & Family Welfare, Ministry of Social Justice and Empowerment, Ministry of Tribal Affairs in particular, may carefully scrutinize their DDGs and identify such programmes/schemes which fulfill the above objective, along with their budgeted provision, for inclusion in Statement No.22, Expenditure Budget Volume-I. 11.5 Disclosure statements required under the `Fiscal Responsibility and Budget Management Rules, 2004' for inclusion in Budget 2014-15. The following statements, with information as on 31st March, 2013, are meant for inclusion in Receipts Budget 2014-15. Instructions for preparation of these Statements issued vide the Budget Division's O.M. F. No. F7(3)-B(D)/2003 dated 26th April, 2005 (Annex­ M) may also be referred to. The statements may be sent by October 22, 2013 for pre-budget discussions to be held by the Secretary(Expenditure) with the respective Financial Advisers, so as to assess the necessity of refinement, if any. 16 - Guarantees given by the Government - Appendix X-J - Tax Revenues raised but not realised - Appendix X-K - Arrears of Non - Tax Revenues - Appendix X-L - Asset Register - Appendix X-M While preparing the above statements particular attention may be paid to the following: i) Values may be shown in crore of rupees and not in lakhs/thousands e.g. an asset valued at ` forty lakh may be shown as ` 0.40 crore. ii) Consistency may be ensured in the information shown in Appendix X-K and the information that goes into the respective Reports of the Comptroller and Auditor General of India on Direct and Indirect Taxes for the relevant year. iii) While reporting Non-Tax revenue arrears in Appendix X-L, information particularly relating to guarantee fee arrears may be reconciled with the information given in Appendix X-J. Similar consistency needs to be ensured in relation to financial assets and interest receipts to the extent these are relevant. iv) Threshold limit of ` 0.02 crore for inclusion of assets in Appendix M(I) may reckon with details as entered in the Register of Fixed assets in "Form GFR ­ 40" prescribed under Rule 190(2)(i) of the General Financial Rules, 2005. v) Variations, if any, with last year's reported information on any of the above statements, may be duly explained in appropriate footnotes. vi) The statements duly signed by the competent authority (with telephone number) may be forwarded to this department. 11.6 Direct transfers of Central Assistance to States/District level Autonomous Bodies. Statement (Appendix X-N) which has been circulated vide this Ministry's D.O. F.No. 2(43)-B (CDN)/2004 dated 21.1.2005 (Annex-N) showing Direct transfers of Central Assistance to States/District level Autonomous Bodies. The information in the statement should show major head wise plan allocations to be released directly to State and district level autonomous bodies in 2014-15. The statement has to be forwarded along with the Plan SBEs 2014-15. While forwarding the statement, it may be ensured that amounts provided under the Major Heads `3601', `3602', `7601' & `7602' are excluded from this statement as such provisions are made for being released to the State/UT Governments direct and not to State/District level Autonomous Bodies. 11.7 Statement No.19 Externally Aided Projects under Central and State Plan ­ From the financial year 2012-13, the Statement No.19 has been revised. Part-I of the Statement shows Externally Aided Projects under Central Plan where inflows during 2013-14 are ` 100 crore or more. Part-II(i) will show the amount of Additional Central Assistance (ACA) to States for Externally Aided Projects (EAP). Part- II(ii) shows the details of major Externally Aided Projects of `100 crore and above under State Plan. The details of these projects including both Central And State Sector are to be provided by the CAAA/Ministries/Departments in the revised Statement at Appendix X-O. The required information is to be furnished to Budget Division by the CAAA/ Ministries/ Departments in Part I and Part II(ii)] by 31.1.2014 and by PF-I Division, Department of Expenditure in Part II(i)] by 5.2.2014." 11.8 From the financial year 2009-10 a new Object head ` Grants for creation of Capital assets' has been opened and a separate Statement as Annex 6 of Expenditure Budget Volume 1 has been added w.e.f from Budget 2011-12. The Statement shows `BUDGET PROVISIONS UNDER THE OBJECT HEAD GRANTS FOR CREATION OF CAPITAL ASSETS'. For the above estimates relating to Annex 6 of the Expenditure Budget Volume-1, all Ministries and Departments are required to carefully scrutinize their Detailed Demands for Grants to identify such schemes/programmes for making realistic budget provisions. The provisions should not be made in a mechanical manner across the schemes/programmes. The estimates should be prepared in the format (Appendix X-R) and the amounts so indicated against schemes/programmes should correspond with the provisions made in the Detailed Demands for Grants. 17 GENERAL 12.1 While the estimates to be furnished by the various organisations/units etc. to the Ministries/ Departments will be in thousands of rupees, the Statement to be furnished in the SBE and other Statements to be forwarded to the Budget Division should be suitably rounded to crores of rupees with two decimal places for each major head. The breakup of the provision for schemes included under a major head should also be suitably rounded so as to work up to the total in respect of each major head in crores of rupees with two decimal places. Similarly, the provisions under the various detailed heads in the Detailed Demands for Grants should also be suitably rounded so that the total under each major head included in that demand is in crores of rupees with two decimal places. It should, however, be ensured that in the amount so rounded off, there is no inflation in the total fund requirements. 12.2 The estimates of revenue receipts, capital receipts and public account transactions should reach the Budget Division by due dates, which are recapitulated in the table below: Due dates for rendition of estimates/information by Ministries/Departments to Budget Division of Department of Economic Affairs:- Due dates 1. Interest Receipts/ Recoveries of Loans October 22, 2013 2. Capital Receipts October 22, 2013 (including Public Account transactions) 3. Statement of Budget Estimates* (proposed) 10th October, 2013 and October 22, 2013 (details in para 3.6.3) 4. Interest Payments October 22,2013 5. Loans to Govt. Servants October 22,2013 6. Revenue Receipts November 22, 2013 7. Statement of Budget Estimates (Final) Immediately after ceilings are communicated. 8. SBE with BE 2013-2014 (Plan) Within 3 days of and statement showing provision receipt of the Plan for externally aided projects in allocation from Central Plan (Appendix X-B) Planning Commission. 9. Notes on Demands for Within 3 days of Expenditure Budget Vol. 2 rendition of SBE (Final) for Plan expenditure 2014-2015 10. Material for Statements to be appended to Within 3 days of Demands for Grants/Expenditure Budget rendition of SBE (Final) Vol.1 (para 10 and 11) for Plan expenditure 2014-2015 11. Disclosure Statements under FRBM October 22, 2013 12. Appendix X-O {Part I and Part II(ii)} January 31, 2014 _____________________________________________________________________________ * enclosing the receipt estimates also for review at the pre-Budget meetings. 12.3 To ensure that there is no delay in transmission of estimates, Ministries/Departments should forward these to the designated sections in the Budget Division indicated in Appendix XII. The communications should be sent by special messenger and not through the R & I Section of the Ministry or to the R & I Section of the Ministry of Finance. 12.4 While providing the estimates to Budget Division, the forwarding authority may indicate his/her name, complete office address viz. Room No., name of the building etc. and the telephone number in the forwarding letter. 13. LIST OF DEMANDS - A list of Demands for Grants for the year 2013-2014 as drawn up on the basis of the Government of India (Allocation of Business) Rules, 1961 as amended from time to time is contained in Appendix-XIII. 18 14. MODE OF SUBMISSION OF STATEMENT OF BUDGET ESTIMATES 14.1 Office of the Controller General of Accounts (CGA) may provide information relating to Actuals for 2012-13, Ministry/ Department wise and head of account wise (plan and non-plan separately) by 30th September, 2013. The information may be provided in a pen drive. 14.2 Budget Division will convey to the Ministries/ Departments "actuals information" so obtained by 15th October, 2013. Information provided by Budget Division will be validated by the Ministries/ Departments. Corrections, if any will be intimated by Ministries/ Departments to Budget Division of the Ministry of Finance. Office of CGA may also be informed of such changes so that Finance Accounts also reflect those changes. Ministries/ Departments will complete this process by 15th October, 2013. 14.3 Actuals so reported to the Office of CGA and Budget Division must also be depicted in the "Detailed Demand for Grants" of the Ministries/ Department for 2014-15. 14.4 The information may be submitted in Pen drive along with the usual hard copy format. 14.5 The Statement of Budget Estimates (Final) for each grant may be prepared in Pen drives to be provided by the Budget Division. For this, separate Pen drives for each grant should be collected from Shri Amit Bansal, Under Secretary (Budget), Room No.221-A, Department of Economic Affairs, Ministry of Finance, North Block, New Delhi (Tele : 23093937 and 23095251) after 21st December, 2013. The files, which will be provided in these Pen drives, are designed in a certain format and are protected. Data entry in this Pen drive will be restricted to certain areas in the spreadsheet. The Ministry concerned is to enter the data relating to the RE 2013-14 and BE 2014-15 only. 14.6 A printed version of all appendices prescribed in the Budget circular relating to SBEs and Expenditure Budget should accompany the Pen drive at the time of submission, immediately after the ceilings are conveyed by the Budget Division. For Plan expenditure, BE 2014-2015, the Plan estimates should be added on the same file in the Pen drive and should be submitted within three days of the receipt of Plan allocation from the Planning Commission along with a hard copy of all relevant appendices. 14.7 The undersigned may be contacted for any doubt/clarification relating to any of the provisions of the Budget circular 2014-15.
 
 
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