Annual Plan Analysed in Terms of the Budget 1960-61

Abstract

The heads of development prescribed by the Planning Commission for exhibiting Plan outlays follow a pattern which is different from that of the heads of account prescribed by the Comptroller and Auditor General of India. The Auditor General's classification is adopted for the purposes of the State Budget and it is very difficult to find in the budget the provision corresponding to the allocations approved for particular plan schemes. The present publication is intended to remove that difficulty and it is hoped that it will be found useful by all concerned.