What is Zero based budget|ForumIAS Blog

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It is a method of budgeting in which all expenses are justified for each new period.
The process of zero-based budgeting starts from a “zero base,” and every function within an organisation is analysed for its needs and costs.
In simple terms the every year budget is done like it was done for the first time
In India zero based budget was first introduced in Department of science and technology in 1983.