Lok Sabha Question No. 706 (UNSTARRED), answered on 2018-12-14
Subject: Cesses and Surcharges
Ministry: FINANCE
Asked by: MALLIKARJUN  KHARGE

## Government of India Ministry of Finance Department of Revenue LOK SABHA

## UNSTARRED QUESTIONS NO. 706

TO BE ANSWERED ON FRIDAY, DECEMBER 14, 2018 AGRAHAYANA  23, 1940 (SAKA)

## CESSES AND SURCHARGES

## 706. SHRI MALLIKARJUN KHARGE:

Will the Minister of FINANCE be pleased to state:

- (a) the details of various kinds of cesses and the various surcharges introduced since 2014 till date;
- (b)  the  amount  of funds collected  by  the  Government through direct taxes, indirect taxes, cesses and surcharges w.e.f. 2014 to 2018, category and year-wise; and
- (c) the amount collected and utilised since the introduction of cesses, cess-wise?

## ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHIV PRATAP SHUKLA)

- (a): The details of various kinds of cesses and the various surcharges introduced since 2014 till date are mentioned below:

## Indirect Tax

| New Cesses               | Details                                                                                                                  |
|--------------------------|--------------------------------------------------------------------------------------------------------------------------|
| Swachh Bharat Cess (SBC) | Levied with effect from 15.11.2015 on all taxable services which are not exempt or in Negative List at the rate of 0.5%  |
| Infrastructure Cess      | Levied with effect from 01.03.2016 at the rates of 1%,2.5% & 4% as a duty of central excise.                             |
| Krishi Kalyan Cess       | Levied with effect from 01.06.2016 on all taxable services which are not exempt or in Negative List at the rate of 0.5%. |
| Social Welfare Surcharge | Leived w.e.f 02.02. 2018 on the aggregate of all duties of Customs at the rate of 10%                                    |

## Direct Tax

- (a)       The Finance Act, 2018 has replaced the existing 3% education cess (education cess at 2% and  secondary  &  higher  education  cess  @1%)  by  4%  'Health  and  Education  cess  on  tax  and surcharge payable by all taxpayers in order to take care of the needs of education and health of rural families.
- (b)     Earlier, the Income Declaration Scheme, 2016 inter alia, provided for levy of tax and penalty @30%  and  7.5%  of  undisclosed  income  respectively.  The  Scheme  also  provided  for  levy  of surcharge under the name Krishi Kalyan Cess @ 25% of the tax. The Scheme has since come to an end.
- (c)                Also,  any  income  taxable  under section  115BBE of the Income-tax Act, 1961, from the Assessment year 2016-17 and onward, is subject to tax @ 60% and surcharge @25% of tax along with the applicable cess.
- (d)      Further, vide Taxation laws (Second Amendment) Act, 2016, the Taxation and Investment regime for Pradhan Mantri Garib kalyan Yojana, 2016 (PMGKY) was introduced. Under PMGKY, a declarant was required to pay tax @30% & penalty @10% of the undisclosed income respectively and surcharge under the name Pradhan Mantri Garib Kalyan Cess @33% of tax.' The Scheme has since come to an end.

(b): The amount of funds collected by the Government through direct taxes, indirect taxes including cesses and surcharges are  as under:-

| Financial Year       |   Indirect Tax |   (Rs. in crore) Direct Tax |
|----------------------|----------------|-----------------------------|
| 2014-15              |         544772 |                      695792 |
| 2015-16              |         709825 |                      741945 |
| 2016-17              |         861625 |                      849713 |
| 2017-18(Provisional) |         911467 |                     1002741 |

(c):     The amount collected by the Government through Cesses & Surcharges and its utilisation is at annexure.

*****

| The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   | The statement showing collection and utilisation of various cases   |
|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|---------------------------------------------------------------------|
| Cess collection during the last years                               | Cess collection during the last years                               | Cess collection during the last years                               | Cess collection during the last years                               | Cess collection during the last years                               | Cess collection during the last years                               | Cess collection during the last years                               | Cess collection during the last years                               | Utilization (transferred to the fund)                               | Utilization (transferred to the fund)                               | Utilization (transferred to the fund)                               | Utilization (transferred to the fund)                               | Utilization (transferred to the fund)                               | Utilization (transferred to the fund)                               |
|                                                                     |                                                                     |                                                                     |                                                                     | Rs in crore)                                                        |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     | Rs in crore)                                                        |                                                                     |
| Head                                                                | 2017-18                                                             | 2016-17                                                             | 2015-16                                                             | 2014-15                                                             | 2013-14                                                             | 2012-13                                                             | Fund                                                                | 2017-18                                                             | 2016-17                                                             | 2015-16                                                             | 2014-15                                                             | 2013-14                                                             | 2012-13                                                             |
| Primary & Education Cess (abolished on excisable goods )            | 28119.35                                                            | 20219.88                                                            | 18782.66                                                            | 24218.99                                                            | 22236.54                                                            | 20946.00                                                            | Prarambik Shiksha Kosh                                              | 19139.80                                                            | 19732.47                                                            | 19298.16                                                            | 22323.19                                                            | 19988.24                                                            | 20667.34                                                            |
| Secondary & Higher Education Cess (abolished on excisable goods )   | 1018.50                                                             | 10028.19                                                            | 9240.37                                                             | 11959.50                                                            | 11266.12                                                            | 9867.33                                                             | Madhyamik and Uchhatar Shiksha Kosh                                 | 11831.57                                                            |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Clean Energy Cess (abolished)                                       | 12100.00                                                            | 26117.25                                                            | 12675.60                                                            | 5393.46                                                             | 3081.72                                                             | 3053.19                                                             | Clean Energy Fund                                                   | 5980.80                                                             | 6466.75                                                             | 100.00                                                              | 4700.00                                                             | 1650.00                                                             | 1500.00                                                             |
| Addl. Excise duties on motor spirit                                 | 22000.00                                                            | 18827.83                                                            | 17300.66                                                            | 5978.42                                                             | 4712.00                                                             | 4098.00                                                             | Central road Fund                                                   | 70382.00                                                            | 51853.58                                                            | 43175.10                                                            | 25777.94                                                            | 19433.72                                                            | 19433.73                                                            |
| Addl. Excise duties on high speed diesal                            | 63600.00                                                            | 53571.70                                                            | 52239.32                                                            | 191143.53                                                           | 15765.92                                                            | 15881.29                                                            |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| National calamity contingent Duty * (abolished on excisable goods ) | 3660.00                                                             | 6426.20                                                             | 5172.93                                                             | 3732.55                                                             | 3546.07                                                             | 3540.67                                                             | National Disaster Response Fund/national Calamity Contingency Fund  | 3660.00                                                             | 6450.00                                                             | 7180.48                                                             | 3460.88                                                             | 4649.94                                                             | 2810.29                                                             |
| Cess on Sugar (abolished)                                           | 779.00                                                              | 2881.61                                                             | 1008.49                                                             | 564.96                                                              | 565.20                                                              | 549.20                                                              | Sugar Development Fund                                              | 917.52                                                              | 2312.81                                                             | 1352.66                                                             | 854.97                                                              | 847.82                                                              | 926.32                                                              |
| Cess on feature films                                               |                                                                     | 0.86                                                                | 4.13                                                                | 3.84                                                                | 2.13                                                                | 2.24                                                                | Cine Workers Welfare Fund                                           |                                                                     |                                                                     | 1.93                                                                | 1.73                                                                | 6.81                                                                | 1.63                                                                |
| Cess on Iron Ore (abolished thro 'fin. Act, 2016)                   |                                                                     | 7.52                                                                | 15.84                                                               | 16.16                                                               | 17.21                                                               | 16.44                                                               | Mines Welfare Funds*                                                |                                                                     |                                                                     | 35.42                                                               | 32.28                                                               | 122.67                                                              | 26.12                                                               |
| Cess on Lime stone & dolomite (abolished)                           |                                                                     | 10.82                                                               | 30.83                                                               | 31.73                                                               | 30.88                                                               | 31.19                                                               |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Beedi (abolished)                                           | 33.00                                                               | 136.21                                                              | 146.27                                                              | 150.21                                                              | 149.42                                                              | 155.21                                                              | Beedi Workers Welfare Funds                                         |                                                                     |                                                                     |                                                                     | 155.93                                                              | 160.00                                                              | 150.00                                                              |
| Cess on Exports                                                     | 100.00                                                              | 177.21                                                              | -529.01                                                             | 1179.06                                                             | 1820.30                                                             | 345.20                                                              |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on coke & Coal (abolished)                                     | 400.00                                                              | 640.04                                                              | 610.67                                                              | 597.24                                                              | 565.40                                                              | 556.86                                                              |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Jute (abolished)                                            |                                                                     | 96.07                                                               | -99.24                                                              | -285.21                                                             | -218.00                                                             | -146.10                                                             |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Tea (abolished)                                             |                                                                     | 62.28                                                               | 60.12                                                               | 57.38                                                               | 58.93                                                               | 56.44                                                               |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Copra                                                       |                                                                     | 0.21                                                                | 0.00                                                                | 0.03                                                                | 0.03                                                                | 0.07                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Oil & Oil seed                                              |                                                                     | 0.34                                                                | 0.03                                                                | 5.76                                                                | -38.71                                                              | 0.10                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Cotton                                                      |                                                                     | 0.01                                                                | -0.04                                                               | 0.04                                                                | -0.01                                                               | 0.03                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Handloom Cess                                                       |                                                                     |                                                                     | 0.02                                                                | 0.03                                                                | -1.66                                                               | 0.16                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Salt (abolished)                                            |                                                                     | 0.91                                                                | 3.92                                                                | 4.33                                                                | 3.31                                                                | 3.50                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| GST compensation Cess                                               | 61331.0                                                             |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     | GST Compensation Fund                                               | 60500.00                                                            |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on tobacco (abolished)                                         |                                                                     | 0.12                                                                | 0.38                                                                | 0.44                                                                | 0.30                                                                | 0.31                                                                | *It is presumed that receipts from                                  |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Rubber (abolished)                                          | 92.00                                                               | 102.30                                                              | 100.23                                                              | 104.99                                                              | 115.54                                                              | 125.94                                                              | cess on lime stone and dolomite                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Crude Oil                                                   | 14000.00                                                            | 12618.31                                                            | 14310.69                                                            | 14655.05                                                            | 14533.20                                                            | 14510.37                                                            | and cess on iron are transferred to                                 |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Coffee                                                      |                                                                     | 1.10                                                                | 0.02                                                                | 0.72                                                                | 1.41                                                                | 1.60                                                                | Mines Welfare Funds                                                 |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Paper                                                       |                                                                     | 72.13                                                               | 68.86                                                               | 66.64                                                               | 64.35                                                               | 55.60                                                               |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Straw Board                                                 |                                                                     | 0.03                                                                | 0.06                                                                | 0.10                                                                | 0.05                                                                | 0.04                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Vegetable Oil                                               |                                                                     |                                                                     | 0.01                                                                | 0.04                                                                | 0.04                                                                | 0.07                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Automobiles (abolished)                                     | 96.00                                                               | 408.55                                                              | 386.36                                                              | 370.35                                                              | 310.49                                                              | 315.94                                                              |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Textile & Textile machinery (abolished)                     |                                                                     | 2.31                                                                | 1.09                                                                | 1.29                                                                | 0.08                                                                | 0.60                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |
| Cess on Matches                                                     |                                                                     | 0.05                                                                | 0.07                                                                | 0.01                                                                | -1.27                                                               | 0.02                                                                |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |                                                                     |

| Cess on other commodities                                                                                                                                                                                                                                                                                      | 60.00                                                                                                                                                                                                                                                                                                          | 6.24                                                                                                                                                                                                                                                                                                           | 5.57                                                                                                                                                                                                                                                                                                           | 1.91                                                                                                                                                                                                                                                                                                           | 2.10                                                                                                                                                                                                                                                                                                           | 1.75                                                                                                                                                                                                                                                                                                           | Other Development & Welfare Fund                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                | 179.16                                                                                                                                                                                                                                                                                                         | 175.32                                                                                                                                                                                                                                                                                                         | 158.69                                                                                                                                                                                                                                                                                                         | 164.94                                                                                                                                                                                                                                                                                                         |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Receipts from Cess on other Acts                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                | 3.19                                                                                                                                                                                                                                                                                                           | 9.53                                                                                                                                                                                                                                                                                                           | 5.57                                                                                                                                                                                                                                                                                                           | 4.25                                                                                                                                                                                                                                                                                                           | 4.07                                                                                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |
| Krishi kalian Cess                                                                                                                                                                                                                                                                                             | 4700.00                                                                                                                                                                                                                                                                                                        | 8379.15                                                                                                                                                                                                                                                                                                        | 0.00                                                                                                                                                                                                                                                                                                           | 0.00                                                                                                                                                                                                                                                                                                           | 0.00                                                                                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                | Krishi Kalyan Kosh                                                                                                                                                                                                                                                                                             | 5000.00                                                                                                                                                                                                                                                                                                        | 8379.16                                                                                                                                                                                                                                                                                                        |                                                                                                                                                                                                                                                                                                                | चलन म नह                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |
| Infrastructure Cess                                                                                                                                                                                                                                                                                            | 905.00                                                                                                                                                                                                                                                                                                         | 3917.65                                                                                                                                                                                                                                                                                                        | 0.00                                                                                                                                                                                                                                                                                                           | 0.00                                                                                                                                                                                                                                                                                                           | 0.00                                                                                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                | Bharat Infrastructure Kosh                                                                                                                                                                                                                                                                                     | 0.00                                                                                                                                                                                                                                                                                                           | 314.00                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                | चलन म नह                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |
| Swachh Bharat Cess (abolished)                                                                                                                                                                                                                                                                                 | 4100.00                                                                                                                                                                                                                                                                                                        | 12475.39                                                                                                                                                                                                                                                                                                       | 3925.74                                                                                                                                                                                                                                                                                                        |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                | Rashtriya Swachhata Kosh                                                                                                                                                                                                                                                                                       | 4100.00                                                                                                                                                                                                                                                                                                        | 10000.00                                                                                                                                                                                                                                                                                                       | 2400.00                                                                                                                                                                                                                                                                                                        | चलन म नह                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |
| Receipts under water (Prevention and Control of Pollution) cess Act (abolished)                                                                                                                                                                                                                                | 146.27                                                                                                                                                                                                                                                                                                         | 215.84                                                                                                                                                                                                                                                                                                         | 242.97                                                                                                                                                                                                                                                                                                         | 251.22                                                                                                                                                                                                                                                                                                         | 261.73                                                                                                                                                                                                                                                                                                         | 226.19                                                                                                                                                                                                                                                                                                         | Prevention and control of Water Pollution^                                                                                                                                                                                                                                                                     | 146.27                                                                                                                                                                                                                                                                                                         | 145.64                                                                                                                                                                                                                                                                                                         | 242.97                                                                                                                                                                                                                                                                                                         | 251.22                                                                                                                                                                                                                                                                                                         | 261.73                                                                                                                                                                                                                                                                                                         | 226.19                                                                                                                                                                                                                                                                                                         |
| Research & Development Cess (abolished)                                                                                                                                                                                                                                                                        | 450.00                                                                                                                                                                                                                                                                                                         | 1187.24                                                                                                                                                                                                                                                                                                        | 914.81                                                                                                                                                                                                                                                                                                         | 906.78                                                                                                                                                                                                                                                                                                         | 737.54                                                                                                                                                                                                                                                                                                         | 685.62                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |
| Grand Total                                                                                                                                                                                                                                                                                                    | 217690.12                                                                                                                                                                                                                                                                                                      | 178594.74                                                                                                                                                                                                                                                                                                      | 136629.96                                                                                                                                                                                                                                                                                                      | 89117.12                                                                                                                                                                                                                                                                                                       | 79592.61                                                                                                                                                                                                                                                                                                       | 74885.14                                                                                                                                                                                                                                                                                                       | Grand Total                                                                                                                                                                                                                                                                                                    | 181657.96                                                                                                                                                                                                                                                                                                      | 105654.41                                                                                                                                                                                                                                                                                                      | 73965.88                                                                                                                                                                                                                                                                                                       | 57733.46                                                                                                                                                                                                                                                                                                       | 47279.62                                                                                                                                                                                                                                                                                                       | 45906.56                                                                                                                                                                                                                                                                                                       |
| Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. | Note: Short transfer of cess collections to dedicted reserve/corpus funds is on account of absorbtive capacity of the Department to spend in a year. Standing Committee on finance also recommended for write-back of unutilized balances available in the corpus/reserve funds to consolidated Fund of India. |
| No corpus fund has been created in the Public Account. However, the receipts realized were netted against the expenditure.                                                                                                                                                                                     | No corpus fund has been created in the Public Account. However, the receipts realized were netted against the expenditure.                                                                                                                                                                                     | No corpus fund has been created in the Public Account. However, the receipts realized were netted against the expenditure.                                                                                                                                                                                     | No corpus fund has been created in the Public Account. However, the receipts realized were netted against the expenditure.                                                                                                                                                                                     | No corpus fund has been created in the Public Account. However, the receipts realized were netted against the expenditure.                                                                                                                                                                                     | No corpus fund has been created in the Public Account. However, the receipts realized were netted against the expenditure.                                                                                                                                                                                     | No corpus fund has been created in the Public Account. However, the receipts realized were netted against the expenditure.                                                                                                                                                                                     |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |
| Difference                                                                                                                                                                                                                                                                                                     | 36032.16                                                                                                                                                                                                                                                                                                       | 72940.33                                                                                                                                                                                                                                                                                                       | 62664.08                                                                                                                                                                                                                                                                                                       | 31383.66                                                                                                                                                                                                                                                                                                       | 32312.99                                                                                                                                                                                                                                                                                                       | 28978.58                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |
| Total difference                                                                                                                                                                                                                                                                                               | 264311.80                                                                                                                                                                                                                                                                                                      | 264311.80                                                                                                                                                                                                                                                                                                      | 264311.80                                                                                                                                                                                                                                                                                                      | 264311.80                                                                                                                                                                                                                                                                                                      | 264311.80                                                                                                                                                                                                                                                                                                      | 264311.80                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                |