Finance minister Nirmala Sitharaman presented the Union Budget for the financial year 2019-20 in parliament on July 5, 2019. In the 2019-20 budget, the government presented the estimates of its expenditure and receipts for the year 2019-20. The Budget also gave an account of how much money the government raised or spent in 2017-18. In addition, the Budget also presented the revised estimates made by the government for the year 2018-19 in comparison to the estimates it had given to parliament in the previous year’s Budget.

What are revised estimates? Some of the estimates made by the government might change during the course of the year. For instance, once the year gets underway, some ministries may need more funds than what was actually allocated to them in the Budget, or the receipts expected from certain sources might change. Such deviations from the Budget estimates get reflected in the figures released by the government at later stages as part of the subsequent Budgets. Once the year ends, the actual numbers are audited by the Comptroller and Auditor General of India (CAG), post which they are presented to parliament with the upcoming Budget, i.e. two years after the estimates are made.

For instance, estimates for the year 2018-19 were presented as part of the 2018-19 Budget in February 2018. In the 2019-20 interim Budget presented in February 2019 (ten months after the financial year 2018-19 got underway), the government revised these estimates based on the actual receipts and expenditure accounted so far during the year and incorporated estimates for the remaining two months.

The actual receipts and expenditure accounts of the Central government are maintained by the Controller General of Accounts (CGA), Ministry of Finance on a monthly basis. In addition to the monthly accounts, the CGA also publishes the provisional unaudited figures for the financial year by the end of the month of May. Once these provisional figures are audited by the CAG, they are presented as actuals in next year’s budget. The CGA reported the figures for 2018-19 on May 31, 2019. The Economic Survey 2018-19 presented on July 4, 2019 uses these figures.

The Budget presented on July 5 replicates the revised estimates reported as part of the interim Budget (February 1, 2019). Thus, it did not take into account the updated figures for the year 2018-19 from the CGA.

The 2018-19 provisional figures for revenue receipts is Rs 15,63,170 crore, which is Rs 1,66,512 crore less than the revised estimates. This is largely due to Rs 1,67,455 crore shortfall in the Centre’s net tax revenue between the revised estimates and the provisional estimates (Table 2).

Major taxes which see a shortfall between the gross tax revenue presented in the revised estimates vis-à-vis the provisional figures are income tax (Rs 67,346 crore) and GST (Rs 59,930 crore). Non-tax revenue and disinvestment receipts as per the provisional figures are higher than the revised estimates.

While the provisional figures show a considerable decrease in receipts (Rs 1,56,782 crore) as compared to the revised estimates, fiscal deficit has not shown a comparable increase. Fiscal deficit is estimated to be Rs 10,969 crore higher than the revised estimates as per the provisional accounts.

On the expenditure side, the total expenditure as per the provisional figures show a decrease of Rs 1,45,813 crore as compared to the revised estimates. Certain ministries and expenditure items have seen a decrease in expenditure as compared to the revised estimates made by the government. As per the provisional accounts, the expenditure of the Ministry of Agriculture and Farmers’ Welfare and the Ministry of Consumer Affairs, food and public distribution are Rs 22,133 crore and Rs 70,712 crore lower than the revised estimates, respectively. The decrease in the ministries’ expenditure as a percentage of the revised estimates are 29% and 39%, respectively. The food subsidy according to CGA was Rs 1,01,904 crore, which was Rs 69,394 crore lower than the revised estimates for the year 2018-19 given in the budget documents.

This article was originally published on PRS India’s blog.

Key changes proposed: It will make punishment more stringent for committing sexual crimes against children including death penalty. It includes provision of death penalty in cases of sexual offences against children.

The amendments also provide for levy of fines and imprisonment to curb child pornography. Amendments are also proposed to protect children from sexual offences in times of natural calamities and in other situations where children are administered, in any way, any hormone or any chemical substance, to attain early sexual maturity for the purpose of penetrative sexual assault.

Impact: The amendment is expected to discourage the trend of child sexual abuse by acting as a deterrent due to strong penal provisions incorporated in the Act. It intends to protect the interest of vulnerable children in times of distress and ensures their safety and dignity. The amendment is aimed to establish clarity regarding the aspects of child abuse and punishment thereof.

POCSO Act: The Protection of Children from Sexual Offences Act (POCSO Act) 2012 was formulated in order to effectively address sexual abuse and sexual exploitation of children.

Role of police: The Act casts the police in the role of child protectors during the investigative process. Thus, the police personnel receiving a report of sexual abuse of a child are given the responsibility of making urgent arrangements for the care and protection of the child, such as obtaining emergency medical treatment for the child and placing the child in a shelter home, and bringing the matter in front of the Child Welfare Committee (CWC), should the need arise.

Safeguards: The Act further makes provisions for avoiding the re-victimisation of the child at the hands of the judicial system. It provides for special courts that conduct the trial in-camera and without revealing the identity of the child, in a manner that is as child-friendly as possible. Hence, the child may have a parent or other trusted person present at the time of testifying and can call for assistance from an interpreter, special educator, or other professional while giving evidence. Above all, the Act stipulates that a case of child sexual abuse must be disposed of within one year from the date the offence is reported.

Mandatory reporting: The Act also provides for mandatory reporting of sexual offences. This casts a legal duty upon a person who has knowledge that a child has been sexually abused to report the offence; if he fails to do so, he may be punished with six months’ imprisonment and/ or a fine.

Definitions: The Act defines a child as any person below eighteen years of age. It defines different forms of sexual abuse, including penetrative and non-penetrative assault, as well as sexual harassment and pornography. It deems a sexual assault to be “aggravated” under certain circumstances, such as when the abused child is mentally ill or when the abuse is committed by a person in a position of trust or authority like a family member, police officer, teacher, or doctor.

Impact: The Bill will benefit a large number of transgender persons, mitigate the stigma, discrimination and abuse against this marginalized section and bring them into the mainstream of society. This will lead to inclusiveness and will make the transgender persons productive members of the society.

Background: Transgender community is among one of the most marginalized communities in the country because they don’t fit into the stereotypical categories of gender of ‘men’ or ‘women’. Consequently, they face problems ranging from social exclusion to discrimination, lack of education facilities, unemployment, lack of medical facilities and so on. The Bill shall empower the transgender community socially, educationally and economically.

New definition: According to the new definition, a transgender person is somebody “whose gender does not match the gender assigned to that person at birth and includes trans-men or trans-women, persons with intersex variations, gender-queers, and persons having socio-cultural identities such as kinnar, hijras, aravani, and jogta”.

Highlights of the Bill: The Bill aims to stop discrimination against a transgender person in various sectors such as education, employment, and healthcare. It also directs the central and state governments to provide welfare schemes for them. The Bill states that a person will be recognised as transgender on the basis of a certificate of identity issued through the district screening committee. This certificate will be a proof of identity as transgender and confer rights under this Bill.

Going by the bill, a person would have the right to choose to be identified as a man, woman or transgender, irrespective of sex reassignment surgery and hormonal therapy. It also requires transgender persons to go through a district magistrate and “district screening committee” to get certified as a transperson. The committee would comprise a medical officer, a psychologist or psychiatrist, a district welfare officer, a government official, and a transgender person.

Criticisms: The Bill is silent on granting reservations to transgender persons. The bill has prescribed punishments for organised begging. However, the Bill doesn’t provide anything to better to condition in those areas, it doesn’t provide for reservation.

The Transgender Bill does not mention any punishments for rape or sexual assault of transgender persons as according to Sections 375 and 376 of the Indian Penal Code, rape is only when a man forcefully enters a woman.

Need of the hour: The Bill must recognise that gender identity must go beyond biological; gender identity is an individual’s deep and personal experience. It need not correspond to the sex assigned at birth. It includes the personal sense of the body and other expressions such as one’s own personal inducing proceeds.

The Bill seeks to amend the Inter State River Water Disputes Act, 1956 with a view to streamline the adjudication of inter-state river water disputes and make the present institutional architecture robust.

Features of the bill: Disputes Resolution Committee: The Bill requires the central government to set up a Disputes Resolution Committee (DRC), for resolving any inter-state water dispute amicably. The DRC will get a period of one year, extendable by six months, to submit its report to the central government. Members of DRC: Members of the DRC will be from relevant fields, as deemed fit by the central government.

Tribunal: The Bill proposes to set up an Inter-State River Water Disputes Tribunal, for adjudication of water disputes, if a dispute is not resolved through the DRC. This tribunal can have multiple benches. All existing tribunals will be dissolved and the water disputes pending adjudication before such existing tribunals will be transferred to this newly formed tribunal.

Composition of the Tribunal: The tribunal shall consist of a Chairperson, Vice-Chairperson, and not more than six nominated members (judges of the Supreme Court or of a High Court), nominated by the Chief Justice of India.

Drawbacks of interstate Water Dispute Act, 1956: The Inter State Water Dispute Act, 1956 which provides the legal framework to address such disputes suffers from many drawbacks as it does not fix any time limit for resolving river water disputes. Delays are on account of no time limit for adjudication by a Tribunal, no upper age limit for the Chairman or the Members, work getting stalled due to occurrence of any vacancy and no time limit for publishing the report of the Tribunal.

The River Boards Act 1956, which is supposed to facilitate inter-state collaboration over water resource development, remained a ‘dead letter’ since its enactment.

Surface water is controlled by Central Water Commission (CWC) and ground water by Central Ground Water Board of India (CGWB). Both bodies work independently and there is no common forum for common discussion with state governments on water management.

Significance and impact: The Bill will immediately tackle the menace of illicit deposit-taking activities in the country launched by rapacious operators, which at present are exploiting regulatory gaps and lack of strict administrative measures to dupe poor and gullible people of their hard-earned savings, an official statement said.

It will altogether ban unregulated deposit taking schemes, and the law has adequate provisions for punishment and disgorgement or repayment of deposits in cases where such schemes nonetheless manage to raise deposits illegally.

Key provisions of the Bill: Substantive banning clause which bans Deposit Takers from promoting, operating, issuing advertisements or accepting deposits in any Unregulated Deposit Scheme. The Bill bans unregulated deposit taking activities altogether, by making them an offence ex-ante rather than the existing legislative-cum-regulatory framework which only comes into effect ex-post with considerable time lags.

Creation of three different types of offences, namely, running of Unregulated Deposit Schemes, fraudulent default in Regulated Deposit Schemes, and wrongful inducement in relation to Unregulated Deposit Schemes.

Severe punishment and heavy pecuniary fines to act as deterrent. Provisions for disgorgement or repayment of deposits in cases where such schemes nonetheless manage to raise deposits illegally. Attachment of properties / assets by the Competent Authority, and subsequent realization of assets for repayment to depositors.

Clear-cut time lines have been provided for attachment of property and restitution to depositors. Creation of an online central database, for collection and sharing of information on deposit-taking activities in the country.

The Bill defines “Deposit Taker” and “Deposit” comprehensively: “Deposit Takers” include all possible entities (including individuals) receiving or soliciting deposits, except specific entities such as those incorporated by legislation.

“Deposit” is defined in such a manner that deposit-takers are restricted from camouflaging public deposits as receipts, and at the same time, not to curb or hinder acceptance of money by an establishment in the ordinary course of its business.

Why do we need a comprehensive law on this? To deal with the menace of illicit deposit taking schemes, as in the recent past, there have been rising instances of people in various parts of the country being defrauded by illicit deposit taking schemes.

The worst victims of these schemes are the poor and the financially illiterate, and the operations of such schemes are often spread over many States.

Key facts: Under the PMGSY-III Scheme, it is proposed to consolidate 1,25,000 Km road length in the States.

It involves consolidation of Through Routes and Major Rural Links connecting habitations to Gramin Agricultural Markets (GrAMs), Higher Secondary Schools and Hospitals. The funds would be shared in the ratio of 60:40 between the Centre and State for all States except for 8 North Eastern and 3 Himalayan States (Jammu & Kashmir, Himachal Pradesh & Uttarakhand) for which it is 90:10.

Progress under PMGSY: A total of 5,99,090 Km road length has been constructed under the scheme since inception till April, 2019 (inclusive of PMGSY-I, PMGSY-II and RCPLWEA Scheme.

PMGSY-I: PMGSY was launched in December, 2000 with an objective to provide single all-weather road connectivity to eligible unconnected habitation of designated population size (500+ in plain areas and 250+ in North-East, hill, tribal and desert areas as per Census, 2001) for overall socio-economic development of the areas.

Road Connectivity Project for Left Wing Extremism Area (RCPLWEA): Government launched Road Connectivity Project for Left Wing Extremism affected Areas in the year 2016 as a separate vertical under PMGSY to provide all-weather road connectivity with necessary culverts and cross-drainage structures in 44 districts (35 are worst LWE affected districts and 09 are adjoining districts), which are critical from security and communication point of view. Under the Scheme, 5,066 Km road length has been sanctioned.

The reply came in response to a question on whether the government is going to repeal articles 370 and 35A and whether repeal of these articles in any way violate United Nations regulations or any international obligation of the country.

What is Article 370? Article 370 of the Indian Constitution is a ‘temporary provision’ which grants special autonomous status to Jammu & Kashmir. Under Part XXI of the Constitution of India, which deals with “Temporary, Transitional and Special provisions”, the state of Jammu & Kashmir has been accorded special status under Article 370.

All the provisions of the Constitution which are applicable to other states are not applicable to J&K.

Important provisions under the article: According to this article, except for defence, foreign affairs, finance and communications, Parliament needs the state government’s concurrencefor applying all other laws. Thus the state’s residents live under a separate set of laws, including those related to citizenship, ownership of property, and fundamental rights, as compared to other Indians. Indian citizens from other states cannot purchase land or property in Jammu & Kashmir.

Under Article 370, the Centre has no power to declare financial emergency under Article 360 in the state. It can declare emergency in the state only in case of war or external aggression. The Union government can therefore not declare emergency on grounds of internal disturbance or imminent danger unless it is made at the request or with the concurrence of the state government.

Under Article 370, the Indian Parliament cannot increase or reduce the borders of the state. The Jurisdiction of the Parliament of India in relation to Jammu and Kashmir is confined to the matters enumerated in the Union List, and also the concurrent list. There is no State list for the State of Jammu and Kashmir.

At the same time, while in relation to the other States, the residuary power of legislation belongs to Parliament, in the case of Jammu and Kashmir, the residuary powers belong to the Legislature of the State, except certain matters to which Parliament has exclusive powerssuch as preventing the activities relating to cession or secession, or disrupting the sovereignty or integrity of India.

The power to make laws related to preventive detention in Jammu and Kashmir belong to the Legislature of J & Kand not the Indian Parliament. Thus, no preventive detention law made in India extends to Jammu & Kashmir. Part IV (Directive Principles of the State Policy) and Part IVA (Fundamental Duties) of the Constitution are not applicable to J&K.

How should the centre counter the growing unrest in the region? Focus on investing in J&K’s infrastructure. Absence of an effective information and communication plan has hobbled the government’s ability to respond even when it is on the moral high ground. This must be immediately corrected. Standard operating procedures must require the use of lethal force only when there is an imminent threat to life and property, force should be used proportionately and not as a punitive measure.

What is needed at the moment is the deployment of new socio-cultural resources, and a new operational cultureto wind down the militancy without alienating more locals who could either join or influence their relatives and friends to join various terrorist organisations.

Lethal force should be the last resort, used only when lives are threatened. Promptly investigating allegations of abuses and prosecuting those responsible is key to resolving this mess.

Externally, wide-ranging peace talks between India and Pakistan, the Indian administration and ‘azaadi’ groups is needed and internally, peace-building on the ground by multiple stakeholders involved is necessary.

Article 35 A: It lets the J&K Legislature decide the “permanent residents” of the State, prohibits a non-J&K resident from buying property in the State and ensures job reservation for its residents.

Sri Lanka is the fifth country in WHO’s Southeast Asia region to eliminate measles. The other four countries are Bhutan, Maldives, DPR Korea and Timor-Leste.

About Measles: What is It? Measles is a highly contagious viral disease. It remains an important cause of death among young children globally, despite the availability of a safe and effective vaccine. Spread: Measles is transmitted via droplets from the nose, mouth or throat of infected persons.

Initial symptoms, which usually appear 10–12 days after infection, include high fever, a runny nose, bloodshot eyes, and tiny white spots on the inside of the mouth. Several days later, a rash develops, starting on the face and upper neck and gradually spreading downwards.

Vulnerability: Severe measles is more likely among poorly nourished young children, especially those with insufficient vitamin A, or whose immune systems have been weakened by HIV/AIDS or other diseases. The most serious complications include blindness, encephalitis (an infection that causes brain swelling), severe diarrhoea and related dehydration, and severe respiratory infections such as pneumonia.

Prevention: Routine measles vaccination for children, combined with mass immunization campaigns in countries with low routine coverage, are key public health strategies to reduce global measles deaths.

Preventive efforts: Under the Global Vaccine Action Plan, measles and rubella are targeted for elimination in five WHO Regions by 2020. WHO is the lead technical agency responsible for coordination of immunization and surveillance activities supporting all countries to achieve this goal.

Context: Cabinet approves Grant of Organized Group ‘A’ Status to Indian Railway Protection Force (RPF) Service and and consequential benefits of Non-Functional Financial Upgradation (NFFU).

Impact: This will end stagnation, improve career progression of the officers and keep up their motivational level. Eligible officers of RPF will get benefitted.

About NFFU scheme: Non Functional Upgrade (NFU) also called “non-functional financial up-gradation” (NFFU) is the name of a scheme to reward civil servants of 49 ‘Organized Central Group A Services’ with automatic time bound pay promotions till the Higher Administrative Grade(HAG).

This scheme ensures that all civil servants, at a minimum, retire at the HAG pay grade, a grade equated by Government with Lt Generals, Vice Admirals, and Air Marshals of Armed Forces. The promotion under NFU scheme are independent of organizational requirements, vacancy, level of responsibility or span of control of a post.

World Population Day 2019: World Population Day observed on July 11 every year with aims and objectives to spread knowledge about population related issues across the world.

This year’s World Population Day calls for global attention to the unfinished business of the 1994 International Conference on Population and Development. The event was established by the Governing Council of the United Nations Development Programme in 1989. It was inspired by the public interest in Five Billion Day on July 11, 1987, the approximate date on which the world’s population reached five billion people.

Most populous countries in the world: China remains the most populous country in the world with 1.4 billion inhabitants (18.4 per cent of world population) followed by India with 1.3 billion inhabitants (17.7 per cent of world population).

Context: A new report, ‘Food and Nutrition Security Analysis, India, 2019’, authored by the Government of India and the United Nations World Food Programme, has been released.

Questions raised? Why despite rapid economic growth, declining levels of poverty, enough food to export, and a multiplicity of government programmes, malnutrition amongst the poorest remains high?

Key findings: The poorest sections of society caught in a trap of poverty and malnutrition, which is being passed on from generation to generation. Mothers who are hungry and malnourished produce children who are stunted, underweight and unlikely to develop to achieve their full human potential.

The effects of malnourishment in a small child are not merely physical. Undernutrition can affect cognitive development by causing direct structural damage to the brain and by impairing infant motor development. This in turn affects the child’s ability to learn at school, leading to a lifetime of poverty and lack of opportunity.

Concerns : The report highlights the failure of the Indian state to ensure that its most vulnerable citizens are provided adequate nutrition in their early years. India has long been home to the largest number of malnourished children in the world.

Efforts by government in this regard and challenges ahead: The government’s National Nutrition Mission (renamed as Poshan Abhiyaan) aims to reduce stunting (a measure of malnutrition that is defined as height that is significantly below the norm for age) by 2% a year, bringing down the proportion of stunted children in the population to 25% by 2022.

But even this modest target will require doubling the current annual rate of reduction in stunting. A year after it was launched, State and Union Territory governments have only used 16% of the funds allocated to them.

Anganwadis are key to the distribution of services to mothers and children. But many States, including Bihar and Odisha, which have large vulnerable populations, are struggling to set up functioning anganwadis, and recruit staff.

Key areas that need immediate attention: The key to ending the tragedy of child nutrition lies with a handful of State governments: the highest levels of stunted and underweight children are found in Jharkand, Bihar, Madhya Pradesh, Gujarat and Maharashtra. Malnutrition is a reflection of age-old patterns of social and economic exclusion. Over 40% of children from Scheduled Tribes and Scheduled Castes are stunted. Close to 40% of children from the Other Backward Classes are stunted. The lack of nutrition in their childhood years can reduce their mental as well as physical development and condemn them to a life in the margins of society.

Stunting and malnourishment starts not with the child, but with the mother. An adolescent girl who is malnourished and anaemic tends to be a mother who is malnourished and anaemic. This in turn increased the chances of her child being stunted.

Way ahead: In terms of immediate actions that can yield quick results, four priorities for the child would be the initiation of breastfeeding within one hour after birth, exclusive breastfeeding in the first six months of life, introduction of appropriate complementary foods after six months, and bi-annual vitamin A supplementation with deworming for children under five.

To realize the potential of demographic dividend, India must ensure that its children grow healthily. Economic growth of 9% can not guarantee good health to the citizens if the state do not take pains to redistribute wealth properly to make India a safer place for its children to grow with dignity.