Rules Note Checker Circulars Vacancies News Q&A RTI Glossary

Para 4.7 — MSO

MSO

4.7 Capital expenditure may be broadly defined as expenditure incurred with the object of increasing concrete assets of a material and permanent character. The following considerations are relevant in arriving at a decision whether or not expenditure is of a capital nature.

Related Rules

Para 4.6

Para 4.8

On this page

Rule Text Related Rules

KartavyaDesk

India's government rules, explained in plain English. Making financial rules and service regulations accessible to every government employee and exam aspirant.

Rulebooks

General Financial Rules
Delegation of Financial Powers
Fundamental & Supplementary Rules
CCS Leave Rules
View all →

Links

About
Search Rules
Glossary

AI-generated explanations are provided for educational purposes only and should not be treated as legal advice. Always refer to the official gazette notification for authoritative rule text. Content generated with AI assistance per Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2026.

Home/Rules/MSO/Para 4.7

Para 4.7 — MSO

MSO

4.7 Capital expenditure may be broadly defined as expenditure incurred with the object of increasing concrete assets of a material and permanent character. The following considerations are relevant in arriving at a decision whether or not expenditure is of a capital nature.