Section 3(4)(e) in The Assam Fiscal Responsibility and Budget Management Act, 2005
(e)policies of the State Government for the ensuing Financial year relating to tax and non-tax revenue, expenditure, subsidies (including grants to Public Sector Undertakings, grants-in-aid to Non- Government Organizations), borrowing and other liabilities, lending and investments, Government guarantees to Public Sector Undertakings with key fiscal measures and targets relating to each of these