Section 6(2) in The Bureau of Energy Efficiency, Energy Conservation Fund (Form and Time for Preparation of Budget) Rules, 2015
(2)The Director-General of the Bureau shall have full powers to re-appropriate funds from one primary unit of expenditure to another within approved budget estimates for the current financial year subject to the following, namely:-(a)re-appropriation of funds shall be made only when it is known or anticipated that the budget for the unit from which funds are to be transferred will not be utilised in full or that savings can be effected in the budget estimates for the said unit; and(b)funds shall not be re-appropriated from a unit with the intention of restoring the diversion of budget to that unit when savings become available under other units later in the year:Provided that funds shall not be re-appropriated -from Revenue to Capital and vice-versa;(i)from salary head to non-salary head;(ii)from or to head of account "Foreign Travel Expenditure";(iii)to meet the expenditure for which provisions are not provided in the approved budget estimates;(iv)to meet expenditure on any project involving construction, in excess of ten per cent. of the approved estimates;(v)from the provision made for any specified new item of expenditure (New Service or New Instrument of Service) in the approved budget for any other purpose;(vi)to meet the expenditure on any project involving construction which have not received administrative approval and technical sanction from the competent authority.
