Section 4(3)(iii) in The Assam Fiscal Responsibility and Budget Management Act, 2005
(iii)by the year 2010 the expenditure on account of salary and wages of the employees of the State Government will be contained within 60% of the total tax and non-tax revenue of the State Government, including devolutions from the Government of India but excluding the grants under the Annual Plan from the Planning Commission and other developmental grants;