(1) The funds provided in the sanctioned budget shall be deemed to be at the disposal of the Director General who shall have full powers to appropriate sums therefrom to meet the expenditure under different heads of accounts for activities and purposes authorised and provided for in the budget :
Provided that funds shall not be appropriated or reappropriated to meet the expenditure which has not been sanctioned by an authority competent to sanction it.
(2) The Director General shall have powers within the scope of the budgetted activities and purposes to reappropriate sums from one head of account to another:
Provided that funds shall not be reappropriated –
(i) to meet the expenditure on any new item of work not contemplated in the budget;
(ii) to meet the expenditure on any project involving construction which has not received administrative approval and technical sanction from the competent authorities;
(iii) to meet the expenditure on any project involving construction, in excess of ten per cent of the approved estimates;
(iv) from the provision made for any specified new item of expenditure in the budget for any other purpose;
(v) from funds provided under plan heads to the non-plan heads of expenditure and from capital to revenue and vice versa; and
(vi) from or to head of account "overseas travel" expenditure.