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    <description>The budgetary process under the Employees&#039; Deposit-Linked Insurance Scheme, 2026 requires the Central Provident Fund Commissioner to place an annual budget before the Central Board showing receipts, administrative charges, and proposed expenditure for the following financial year. The approved budget is then submitted to the Central Government, which may modify it. The Commissioner may also make limited re-appropriation within the sanctioned amount, place a supplementary budget for unavoidable expenditure not covered, and report any excess expenditure beyond sanctioned limits for consideration and Central Government sanction.</description>
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