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Context:
The Parliament of India has passed the Appropriation Bill 2026, enabling the government to legally withdraw funds from the Consolidated Fund of India for the financial year 2026–27.
What is an Appropriation Bill?
- A mandatory financial legislation that authorizes the government to:
- Withdraw money from the Consolidated Fund of India
- Without this law:
- No expenditure can be made, even after Budget presentation
Constitutional Provisions
Article 114
- No money can be withdrawn from the CFI without Parliamentary approval through an Appropriation Act
Article 115
- Deals with:
- Supplementary
- Additional
- Excess grants
Article 116
- Deals with:
- Vote on Account
- Vote of Credit
- Exceptional grants
Key Features of Appropriation Bill
1. Covers Two Types of Expenditure
- Voted Expenditure: Approved by Lok Sabha
- Charged Expenditure (not voted), including:
- Salary of President
- Judges of Supreme Court
- CAG expenses
2. No Amendment Allowed
- Parliament cannot:
- Change amount
- Alter purpose of grants
3. Money Bill Status
- Classified under Article 110
