(1) The Government shall take suitable measures to ensure greater transparency in its fiscal operations, in public interest, in the preparation of the Budget:
Provided that the Government shall have the power to reserve any such information which would adversely affect the interest of the State Exchequer.
(2) In particular, and without prejudice to the generality of the foregoing provision, the Government shall, at the time of presentation of the Budget, disclose in a statement in the form as may be prescribed,— – 5 –
(a) the significant changes in the accounting standards, policies and practices affecting or likely to affect the computation of prescribed fiscal indicators;
(b) as far as practicable and consistent with protection of public interest, the contingent liabilities created by way of guarantees.
2[(c) the key fiscal indicators including those mentioned in section 5].