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Delegation of Financial Powers (Amendment) Rules, 2022 - shall come into force on and from the 1st day of April, 2023

Delegation of Financial Powers (DFP) (Amendment) Rules, 2022 shall come into force on and from the 1st day of April, 2023


(Department of Expenditure)


New Delhi, the 16th December, 2022

Download DFP (Amendment) Rules, 2022 in PDF

S.O. 5895(E).—In pursuance of clause (3) of article 77 read with article 150 of the Constitution, the President hereby makes the following rules further to amend the Delegation of Financial Powers Rules, 1978,


(1) These rules may be called the Delegation of Financial Powers (Amendment) Rules, 2022.

(2) They shall come into force on and from the 1st day of April, 2023.

2. In the Delegation of Financial Power Rules, 1978, hereinafter referred to as the principal rules, for rule 8, the

following rule shall be substituted, namely:–

"8. Primary units of Appropriation.–

(1) A Grant or Appropriation for charged expenditure is distributed by standard Object Heads under which it shall be accounted for and each such standard Object Head, against which the provision for expenditure appears, constitutes a primary unit of Appropriation.

(2) The primary unit may include provision for both voted and charged expenditure and in that case the amount of each is shown separately.

(3) The primary units of Appropriation or standard Object Heads shall be as specified in the table below:

(A) Revenue Expenditure

Object Class 1- Compensation to Employees

1. 01(Code) Salaries (object Head) (Definitions) It will include pay of the Government employees as defined under FR 9 (21), honorarium to Government servant and stipend to interns. It will also include expenditure on emoluments and allowances of Heads of States and other high dignitaries including Sumptuary Allowance, salary payable to the staff of Departmental canteens and leave encashment on LTC.

2. 02(Code) Wages(object Head) (Definitions)It will include wages of labourers and of staff at present paid out of contingencies.

3. 05(Code) Rewards(object Head) (Definitions) It will include rewards under a scheme given to the Government employees in addition to their pay and allowances. It will also include payment of bonus and cash awards for Hindi Pratiyogita, etc.

4. 06(Code) Medical Treatment(object Head) (Definitions) It will include amount paid towards medical reimbursements / treatment of the Government employees/ pensioners.

5. 07(Code) Allowances(object Head) (Definitions) It will include as applicable the Dearness Allowance, House Rent Allowance, Transport Allowance, Foreign Allowance, Non Practicing Allowance, Deputation (Duty) Allowance, Personal Pay, Family Planning Allowance, Special Compensatory (Hill Areas) Allowance, Tribal Area Allowance, Hard Area Allowance, Headquarter Allowance, Overtime Allowance, Children Education Allowance, Reimbursement of Tuition Fee, Ration Allowance, Cost of Ration given in cash, Constituency Allowance, Uniform and Clothing Allowance, Entertainment Allowance, Project Allowance, Special Compensatory (Remote Locality) Allowance, Bad Climate Allowance, Washing Allowance, Special (Duty) Allowance, Night Duty Allowance, Risk Allowance, Sunderban Allowance, Cash Handling Allowance, Caretaking Allowance, Split Duty Allowance and any other allowance in addition to above which is payable to the Government employees in addition to their pay.

6. 08(Code) Leave Travel Concession (object Head) (Definitions) It will include air/rail/bus fare/fare of any other mode of transport entitled under LTC Rule.

7. 09(Code) Training Expenses (object Head) (Definitions) It will include expenditure on cost of training such as fees paid, contingencies, materials, etc., for participating in the training, workshops but exclude expenditure on domestic or foreign travel expenses. Object Class II-Social Security of Employees

8. 04(Code) PensionaryCharges (object Head) (Definitions) It will include all pensionary benefits including payment of pensions and gratuity in all forms to the Government employees, members of Parliament, freedom fighters, etc. It will also include contributions to service funds and contributoryprovident funds and payment of leave encashment at the time of retirement or death, termination of service, etc. It will also include Government’s contribution payable under National Pension System (NPS) for Government employees. Thiswill, however, not include social security expenditure such as old age pension.

Object Class III - Goods and Services

It will include travel expenses on official tours and transfers of the Governmentemployees within India. This will also include expenditure on TA / DA to nonofficial members on account of travel in India. It will also include transfer TA  payable to pensioners at the time of retirement.

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