Creation of Directorate of Income-tax (Expenditure Budget) to centralise budget management and expenditure oversight under Grant No. 42. A Directorate of Income-tax (Expenditure Budget) is established as the nodal authority for Grant No. 42 to issue budget circulars, examine and consolidate BE/RE/FR proposals, allocate object-head provisions, prepare Statements of Budget Estimates, monitor expenditure with monthly and quarterly reviews, propose re-appropriation and surrender of savings, finalise appropriation accounts with Principal CCA, and handle audit and committee follow-up.