**Executive Summary**
The Appropriation (No. 3) Act, 2026, published on August 11, 2026, provides legislative authorization for the appropriation of ₹54,067,45,93,231 from the Consolidated Fund of India. This measure is intended to meet excess expenditures incurred during the financial year ended March 31, 2023, that went beyond the amounts originally granted for that year. The Act received Presidential assent on August 11, 2026, following its passage by the Houses of Parliament.
**Key Points / Main Content**
**Authorization of Funds**
* The Act authorizes the payment and application of ₹54,067,45,93,231 from the Consolidated Fund of India.
* These funds are specifically designated to cover excess charges incurred for services during the financial year ending March 31, 2023.
* The sums specified in the Schedule are deemed to have been authorized and appropriated for the services and purposes expressed therein for that specific financial year.
**Specified Allocations (The Schedule)**
* **Repayment of Debt:** A total of ₹53,871,00,96,887 is allocated under Capital expenditure as a "Charged portion" for the repayment of debt.
* **Ministry of Railways:** A total of ₹196,44,96,344 is allocated under Capital expenditure as a "Charged portion" for the Ministry of Railways.
**Impact Analysis**
**Ministry of Railways**
**Impact**
The Ministry receives formal legislative regularization for excess capital expenditure totaling approximately ₹196.45 crore incurred during the 2022-23 financial year.
**Action Required**
The Ministry must ensure its financial records and audits for the 2022-23 period are reconciled with this statutory authorization.
**Department of Economic Affairs / Debt Management**
**Impact**
The department responsible for debt repayment is granted retrospective authorization for a significant excess expenditure of over ₹53,871 crore spent on debt obligations in FY 2022-23.
**Action Required**
The department must finalize the accounting of the Consolidated Fund of India to reflect this appropriation against the previously incurred excess debt servicing costs.
**Ministry of Law and Justice (Legislative Department)**
**Impact**
As the issuing authority, the department has fulfilled the constitutional requirement of publishing the Act following Presidential assent.
**Action Required**
Maintain the publication in the Gazette of India for public and official record-keeping purposes.
Key Entities Referenced
The Appropriation (No. 3) Act, 2026: Legislation authorizing the withdrawal of funds from the Consolidated Fund of India to cover excess expenditures incurred during the 2022-23 financial year.
Consolidated Fund of India: The government's primary account from which the Act authorizes the appropriation of over 54,000 crore rupees to meet specific excess service charges.
Ministry of Railways: A primary government department for which the Act authorizes specific excess capital expenditure as detailed in the schedule.
Constitution of India: The legal authority under which the legislation was certified as a Money Bill within the meaning of Article 110.
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 11th August, 2026/Sravana 20, 1948 (Saka)
Bill No. 149-F of 2026
The following Act of Parliament received the assent of the President on the
11th August, 2026 and is hereby published for general information:—
THTEH AEP APRPOPRPORIPARTIIAOTNIO (NN o(.N 3o). B3I)L ALC, T2,0 220626
No. 13 of 2026
(AS PASSED BY THE HOUSES OF PARLIAMENT)
A [11th August, 2026.]
An Act to provide for the authorisation of appropriation of moneys out of
BILL
the Consolidated Fund of India to meet the amounts spent on certain
to provide for the authorisation of appropriation of moneys out of the Consolidated
services during the financial year ended on the 31st day of March,
Fund of India to meet the amounts spent on certain services during the
2023, in excess of the amounts granted for those services and for
financial year ended on the 31st day of March, 2023, in excess of the amounts
gthraant tyede afor.r those services and for that year.
BE it enacted by Parliament in the Seventy-seventh Year of the Republic of
India as follows:—
1.This Act may be called the Appropriation (No. 3) Act, 2026. Short title.
2. From and out of the Consolidated Fund of India, the sums specified in Issue of Rs.
column 3 of the Schedule, amounting in the aggregate to the sum of fifty-four 54067,45,93,231
out of the
thousand sixty-seven crore, forty-five lakh, ninety-three thousand, two hundred and
Consolidated
thirty-one rupees shall be deemed to have been authorised to be paid and applied to Fund of India to
meet the amounts spent for defraying the charges in respect of the services specified meet certain
excess
in column 2 of the Schedule during the financial year ended on the 31st day of
expenditure for
March, 2023, in excess of the amounts granted for those services and for that year. the year ended
on the 31st
March, 2023.2 THE GAZETTE OF IND2I A EXTRAORDINARY [Part II—
Appropriation. 3.The sums deemed to have been authorised to be paid and applied from and
out of the Consolidated Fund of India under this Act shall be deemed to have been
appropriated for the services and purposes expressed in the Schedule in relation to the
financial year ended on the 31st day of March, 2023.Sec. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3
THE SCHEDULE
(Seesections 2 and 3)
1 2 3
No. Excess
of Services and purposes Voted portion Charged portion Total
Vote
Rs. Rs. Rs.
40 Repayment of Debt Capital .. 53871,00,96,887 53871,00,96,887
85 Ministry of Railways Capital .. 196,44,96,344 196,44,96,344
TOTAL: .. 54067,45,93,231 54067,45,93,231
———
The above Bill has been passed by the Houses of Parliament.
DR. RAJIV MANI,
Secretary to the Govt. of India.
I hereby certify that this Bill is a Money Bill within the meaning of
article 110 of the Constitution of India.
Dated the Speaker.
———
I assent to this Bill.
Dated the President.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—503GI(S4)—11-08-2026.
3