Section 6(5) in The Assam Fiscal Responsibility and Budget Management Act, 2005
(5)The statement, inter alia, shall contain,-(a)any deviation in meeting the obligation and target cast on the State Government;(b)whether such deviation is substantial or relates to actual or potential budgetary outcomes and how much of the deviation can be attributed to the general economic scenario;(c)any remedial measures the State Government proposes to take.
