Section 3(6) in Delegation of Financial Powers Rules, 1978
(6)No lump sum provision shall ordinarily be made in the Budget except for works costing less than Rs. 10 lakhs. For making lump sum provision, however, estimates shall not be split up to keep expenditure below the monetary limit of Rs. 10 lakhs to avoid separate exhibition. Where works originally estimated to cost less than Rs. 10 lakhs exceed the limit during the course of execution, budget provision shall specifically be made for each such work as early as possible.
