The Viksit Bharat—Guarantee for Rozgar And Ajeevika Mission (Gramin): VB—G Ram G (विकसित भारत—जी राम जी)Act, 2025

--- Section 1. Section 1.Short title and commencement. --- (1) This Act may be called the Viksit Bharat---Guarantee for Rozgar and Ajeevika Mission (Gramin): VB---G RAM G ( विकवित भारत --- जी राम जी ) Act, 2025. (2) It shall come into force on such date 1 as the Central Government may, by notification, appoint: Provided that the different dates may be appointed for different States or for different areas in a State and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision in such State or, as the case may be, in such area. [Footnotes] 1. 1st day of July, 2026, vide notification No. S.O. 2382 (E), dated 11th May, 2026, see Gazette of India, Extraordinary, Part II, sec. 3 ( ii ). --- Section 2. Section 2.Definitions. --- In this Act, unless the context otherwise requires,--- (a) "adult" means a person who has completed the eighteenth year of age; (b) "applicant" means the head of a household or any of its other adult members who has applied for employment under the Scheme; (c) "Block" means a community development area within a district comprising a group of Gram Panchayats; (d) "Central Council" means the Central Gramin Rozgar Guarantee Council constituted under section 12; (e) "Centrally Sponsored Scheme" means a scheme in which the Central Government provides full or partial financial assistance and the State Governments undertake its implementation; (f) "District Programme Coordinator" means an officer of the State Government designated as such officer under sub-section ( 1 ) of section 17 for the implementation of the Scheme in a district; (g) "household" means the members of a family related to each other by blood, marriage or adoption and normally residing together and sharing meals or holding a common ration card; (h) "implementing agency" includes any department of the Central Government or a State Government, a Zila Parishad, Panchayat at intermediate level, Gram Panchayat or any local authority or the Government undertaking, to undertake the implementation of any work taken up under the Scheme; (i) "intermediate level" means a level between the village and district levels as specified under clause ( c ) of article 243 to the Constitution of India; (j) "National Level Steering Committee" means a steering committee constituted by the Central Government under sub-section ( 1 ) of section 14; (k) "normative allocation" means the allocation of the fund made by the Central Government to the State; (l) "notification" means a notification published in the Official Gazette and the term "notify" or "notified", shall be construed accordingly; (m) "prescribed" means prescribed by rules made under this Act; (n) "Programme Officer" means an officer appointed under sub-section ( 1 ) of section 18; (o) "rural area" means any area in a State except those areas covered by any urban local body or a Cantonment Board established or constituted under any law for the time being in force; (p) "Schedule" means Schedules appended to this Act; (q) "Scheme" means the Scheme notified by the State Government under sub-section ( 1 ) of section 3; (r) "State" means a State specified in the First Schedule to the Constitution and includes a Union territory; (s) "State Council" means the State Gramin Rozgar Guarantee Council constituted under sub-section ( 1 ) of section 13; (t) "State Level Steering Committee" means a steering committee constituted under sub-section ( 1 ) of section 15; (u) "unskilled manual work" means any physical work which any adult person is capable of doing without any skill or special training; (v) "Viksit Bharat National Rural Infrastructure Stack" means the consolidated aggregation comprising proposed works emerging from the Viksit Gram Panchayat Plans aggregated at the District and State levels, and aligned with the four thematic domains of works specified in Schedule I; (w) "Viksit Gram Panchayat Plan" means a future-ready, convergence-based local development plan aligned with the vision of Viksit Bharat @2047, formulated by the Gram Panchayat through a participatory and evidence-based process, and serving as the basis for identification and prioritisation of works under this Act, as provided in sub-section ( 3 ) of section 4; (x) "wage rate" means the wage rate referred to in section 10; (y) "work" means any work undertaken or executed under the Scheme --- Section 3. Section 3.State Government implementation framework for Scheme. --- (1) The State Government, shall within six months from the date of commencement of this Act, by notification, make a Scheme consistent with the provisions of this Act and the features provided therein. (2) The Scheme made under sub-section ( 1 ) shall be implemented as a Centrally Sponsored Scheme, under which the financial liability shall be shared between the Central Government and the State Government in accordance with the fund sharing pattern provided under sub-section ( 2 ) of section 22 of this Act, including enhanced share of the Central Government in respect of the NorthEastern States and Himalayan States, and the responsibility of the State Government to bear any expenditure incurred in excess of its allocated share. --- Section 4. Section 4.Planning framework in alignment with vision of Viksit Bharat @2047. --- (1) All works undertaken under this Act shall be originated from the Viksit Gram Panchayat Plans prepared under sub-section (3), and consolidated at the Block, District and State levels and further aggregated into the Viksit Bharat National Rural Infrastructure Stack, which shall comprise a comprehensive listing of works aligned with National development priorities. (2) The Viksit Bharat National Rural Infrastructure Stack shall encompass four thematic focus domains, namely:--- (a) water security through water-related works; (b) core rural infrastructure; (c) livelihood-related infrastructure; and (d) works for the mitigation of extreme weather events. (3) Rural works planning under this Act shall be undertaken through Viksit Gram Panchayat Plans, prepared by the Gram Panchayats and integrated with the PM Gati Shakti National Master Plan, so as to enable spatially optimised infrastructure development and strengthened inter-departmental convergence in accordance with the provisions specified in Schedule I. (4) For the purposes of sub-section ( 3 ), Gram Panchayats shall be categorised into Category A, Category B and Category C, in accordance with the provisions specified in Schedule I. (5) The Central Government shall determine the State-wise normative allocation for each financial year, based on objective parameters as may be prescribed by the Central Government. (6) Any expenditure incurred by a State in excess of its normative allocation shall be borne by the State Government in such manner and by such procedure as may be prescribed by the Central Government. --- Section 5. Section 5.Guarantee of wage employment to rural households. --- (1) Save as otherwise provided, the State Government shall, in such rural area in the State as may be notified by the Central Government, provide to every household whose adult members volunteer to do unskilled manual work, not less than one hundred and twenty-five days of guaranteed employment in a financial year in accordance with the Scheme made under this Act. (2) Every person who has done the work given to him under the Scheme shall be entitled to receive wages at the wage rate for each day of work. (3) Save as otherwise provided in this Act, the disbursement of daily wages shall be made on a weekly basis or in any case not later than a fortnight after the date on which such work was done. (4) The Central Government or the State Government, may within the limits of economic capacity and development, make provisions for securing work to every adult member of a household under the Scheme for any period beyond the period guaranteed under sub-section ( 1 ), as may be expedient. --- Section 6. Section 6.Facilitating adequate agricultural labour availability during peak agricultural seasons. --- (1) Notwithstanding anything contained in this Act or rules made thereunder, and to facilitate adequate availability of agricultural labour during peak agricultural seasons, no work shall be commenced or executed under this Act, during such peak seasons as may be notified under sub-section (2). (2) The State Governments shall notify in advance, a period aggregating to sixty days in a financial year, covering the peak agricultural seasons of sowing and harvesting, during which works under this Act, shall not be undertaken. (3) The State Government may issue distinct notifications for different areas of the State, including districts, blocks or Gram Panchayats, based on agro-climatic zones, local patterns of agricultural activities or other relevant factors, and every such notification shall have a binding effect for the purposes of this Act. (4) All authorities responsible for planning, sanctioning or executing works under this Act shall ensure that all works are undertaken only outside the notified peak agricultural seasons. --- Section 7. Section 7.Relaxations during natural calamities and extraordinary circumstances. --- (1) Notwithstanding anything contained in this Act, the State Government may recommend to the Central Government, the need for special operational relaxations during natural calamities or other extraordinary circumstances for the purpose of ensuring timely response and support to affected households. (2) The Central Government may, upon consideration of the recommendations received from the State Government, make specific relaxations, including temporary expansion of permissible works, relaxed documentation norms, or enhanced wage employment provisioning, as may be appropriate to address the situation. (3) Notwithstanding anything in sub-section ( 2 ), the Central Government may declare such relaxations as may be appropriate to address the situation. --- Section 8. Section 8.Viksit Bharat-Guarantee for Rozgar and Ajeevika Mission (Gramin): VB-G RAM G (विकवित भारत—जी राम जी) Scheme. --- (1) For the purposes of giving effect to the provisions of section 3, every State Government shall, make a Scheme, for providing a guarantee of one hundred and twenty-five days of wage employment in a financial year to every rural household in the rural areas covered under the Scheme and whose adult members, by application, volunteer to do unskilled manual work subject to the conditions under this Act. (2) The State Government shall publish a summary of the Scheme made under sub-section ( 1 ) in at least two local newspapers, one of which shall be in a vernacular language circulating in the area or areas to which the Scheme applies, and shall also make such summary publicly available through electronic means, including the official website of the State Government or any designated digital platform. (3) The Scheme made under sub-section ( 1 ) shall conform to and provide for the minimum features specified in Schedule I. --- Section 9. Section 9.Conditions for providing guaranteed employment. --- (1) The State Government may, without prejudice to the conditions specified in Schedule II, specify in the Scheme the conditions for providing guaranteed employment under this Act. (2) The persons employed under the Scheme made under this Act, shall be entitled to such facilities not less than the minimum facilities specified in Schedule II. --- Section 10. Section 10.Wage rate. --- The Central Government may, by notification, specify the wage rate for the purposes of this Act, which shall apply to all unskilled manual work provided under the Scheme: Provided that different wage rates may be notified by the Central Government for different areas: Provided further that the wage rate so notified shall not be less than the prevailing wage rate as notified under section 6 of the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 (42 of 2005): Provided also that until a wage rate is notified by the Central Government under this section, the wage rates notified under section 6 of the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 (42 of 2005), shall continue to apply in the areas covered by this Act. --- Section 11. Section 11.Payment of unemployment allowance. --- (1) If an applicant for employment under the Scheme is not provided such employment within fifteen days of receipt of his application seeking employment or from the date on which the employment has been sought in the case of an advance application, whichever is later, he shall be entitled to a daily unemployment allowance in accordance with the provision of this section. (2) Subject to such terms and conditions of eligibility as may be prescribed by the State Government and subject to the provisions of this Act and the Scheme and the economic capacity of the State Government, the unemployment allowance payable under sub-section ( 1 ) shall be paid to the applicants of a household, subject to the guarantee provided under this Act, at such rate as may be specified by the State Government, by notification, in consultation with the State Council: Provided that no such rate shall be less than one-fourth of the notified wage rate for the first thirty days during the financial year and not less than one-half of the wage rate for the remaining period of the financial year. (3) The liability of the State Government to pay unemployment allowance to a household during any financial year shall cease as soon as--- (a) the applicant is directed by the Gram Panchayat or Programme Officer to report for work either by himself or depute at least one adult member of the household; or (b) the period for which employment is sought, comes to an end and no member of the household of the applicant had turned up for employment; or (c) the adult members of the household of the applicant have received in total at least one hundred and twenty-five days of work within the financial year; or (d) the household of the applicant has earned as much from the wages and unemployment allowance taken together which is equal to the wages for one hundred and twenty-five days of work during the financial year. (4) The unemployment allowance payable to the household of an applicant jointly, shall be sanctioned and disbursed by the Programme Officer or such local authority (including the Panchayat at the District, intermediate or village level) as the State Government may, by notification, authorise in this behalf. (5) Every payment of unemployment allowance under sub-section ( 1 ), shall be made or offered not later than fifteen days from the date on which it became due for payment. (6) The State Government may prescribe the procedure for the payment of unemployment allowance under this Act. --- Section 12. Section 12.Central Gramin Rozgar Guarantee Council. --- (1) With effect from such date as the Central Government may, by notification, appoint, there shall be constituted a Council to be known as the Central Gramin Rozgar Guarantee Council to discharge the functions and perform the duties assigned to it under this Act. (2) The Central Council shall consist of Chairperson, representatives of Central Government and State Governments, not more than fifteen non-official members representing Panchayati Raj Institutions, organisations of workers and weaker section of the society and a Member-Secretary not below the rank of Joint Secretary to the Government of India. (3) The composition, terms and conditions of appointment, tenure, and meeting procedures shall be such, as may be prescribed by the Central Government. (4) The Central Council shall perform such functions, duties and advisory roles relating to evaluation, monitoring, implementation support and reporting under this Act, as may be assigned to it by the Central Government, and the detailed functions, responsibilities and modalities of functioning shall be such, as may be prescribed by the Central Government. --- Section 13. Section 13.State Gramin Rozgar Guarantee Council. --- (1) For the purposes of regular monitoring and reviewing the implementation of the provisions of this Act at the State level, every State Government shall, by notification, constitute a State Council to be known as the State Gramin Rozgar Guarantee Council, consisting of a Chairperson and such number of official members as may be determined by the State Government and not more than fifteen non-official members nominated by the State Government from Panchayati Raj Institutions, organisations of workers and weaker section of the society: Provided that not less than one-third of the non-official members nominated under this sub-section shall be women: Provided further that not less than one-third of the non-official members shall belong to the Scheduled Castes, the Scheduled Tribes, the Other Backward Classes and Minorities. (2) The terms and conditions subject to which the Chairperson and members of the State Council may be appointed and the time, place and procedure of the meetings (including the quorum at such meetings) of the Council shall be such, as may be prescribed by the State Government. (3) The duties and functions of the State Council shall include--- (a) advising the State Government on all matters concerning the Scheme and its implementation in the State; (b) reviewing the monitoring and redressal mechanisms from time to time and recommending improvements; (c) monitoring the implementation of this Act and the Scheme in the State and coordinating such implementation with the Central Council; (d) preparing the annual report to be laid before the State Legislature by the State Government; (e) any other duty or function as may be assigned to it by the Central Council or the State Government. (4) The State Council shall have the power to undertake an evaluation of the Scheme operating in the State and for that purpose to collect or cause to be collected statistics pertaining to the rural economy and the implementation of the Scheme and Programmes in the State. --- Section 14. Section 14.National Level Steering Committee. --- (1) The Central Government shall, by notification, constitute a National Level Steering Committee to recommend decisions relating to normative allocations to States and to advise on matters requiring inter-ministerial consultation, including convergence framework and to provide high level oversight for the effective implementation of this Act. (2) The National Level Steering Committee shall consist of such senior officials of the Central Government and such other members as may be determined by the Central Government, and the terms and conditions of their appointment shall be such, as may be prescribed by the Central Government. (3) The National Level Steering Committee shall--- (a) recommend decisions relating to normative allocations to States; (b) recommend policy measures on matters requiring inter-ministerial consultation, including convergence initiatives and frameworks; (c) provide high level strategic oversight for effective implementation of this Act; (d) review performance of States and recommend corrective or supportive measures; (e) facilitate coordination among the Ministries and Departments of the Central Government and between the Central Government and State Governments for effective convergence and implementation of the provisions of this Act; (f) advise on standards, guidelines, monitoring systems, digital and geospatial public infrastructure necessary for implementation of the provisions of this Act; and (g) perform such other functions as may be assigned to it by the Central Government. --- Section 15. Section 15.State Level Steering Committee. --- (1) The State Government shall, constitute a State Level Steering Committee to provide operational guidance, coordination, and monitor the implementation of the Scheme. (2) The State Level Steering Committee constituted under sub-section ( 1 ), shall be presided over by the Chief Secretary of the State or by an officer not below the rank of Additional Chief Secretary nominated by the State Government and shall comprise of the following members, namely:--- (a) Principal Secretary or Secretary of the respective Department; (b) the Director or Commissioner (in-charge of the Scheme); (c) Principal Secretaries or Secretaries of relevant Departments of the State Government; (d) such number of subject-matter experts, as may be determined by the State Government; (e) representatives of technical or research institutions; and (f) one member nominated by the Department of Rural Development, Ministry of Rural Development, Government of India. (3) The State Level Steering Committee shall--- (a) oversee State wide planning and convergence with other programmes; (b) review of district performance and ensure timely preparation of the aggregate State plan; (c) coordinate with the National Level Steering Committee and implement directions issued therefrom; (d) support digital systems, monitoring arrangements, and process improvements at the State level; and (e) perform such other functions as may be assigned to it by the State Government. --- Section 16. Section 16.Principal authorities for planning and implementation of Scheme. --- (1) The Panchayats at the district, intermediate and village levels shall be the principal authorities for planning, implementation and monitoring of the Scheme made under this Act. (2) The Panchayat at the district level, shall oversee and coordinate implementation of the Scheme in the district, including finalisation and approval of the aggregate district level plan, supervision and monitoring of works, ensuring convergence, and perform such other functions as may be assigned to it by the State Government. (3) The Panchayat at the intermediate level, shall prepare and finalise the aggregate Block level plan, support Gram Panchayats in planning and implementation, supervise works at Gram Panchayat and Block levels, and facilitate convergence with line departments. (4) The Gram Panchayat shall register households, receive and process applications for work, prepare the Viksit Gram Panchayat Plans, execute the works assigned to it, maintain such records as may be specified by the State Government, and discharge such other responsibilities as may be entrusted to it under the Scheme. --- Section 17. Section 17.District Programme Coordinator. --- (1) The District Collector or any officer of equivalent rank as the State Government may decide, shall be designated as the District Programme Coordinator for the implementation of the Scheme in the district. (2) The District Programme Coordinator shall be responsible for the implementation of the Scheme in the district in accordance with the provisions of this Act and the rules made thereunder. (3) The functions of the District Programme Coordinator shall be as follows, namely:--- (a) the District Programme Coordinator shall be responsible for the consolidation and finalisation of the district aggregate plan and shall oversee convergence, implementation and monitoring of the Scheme at the district level in accordance with the provisions of this Act; (b) the District Programme Coordinator shall ensure compliance with the provisions of this Act and with the directions and guidelines issued by the Central Government and the State Government, and shall accord such administrative sanctions and clearances as may be required for the timely and effective implementation of the Scheme, including those relating to digital, geospatial and monitoring systems; (c) the District Programme Coordinator shall coordinate with Programme Officers, and shall review, monitor and supervise their performance using the monitoring framework, management information system and accountability mechanisms established under this Act and the Scheme; (d) the District Programme Coordinator shall conduct periodic inspections of works undertaken under the Scheme, ensure adherence to quality and productivity standards, and shall redress the grievances of applicants through digital public infrastructure and designated grievance redressal systems in such manner as may be prescribed by the Central Government. (4) The Programme Officer and all other officers of the State Government and local authorities and bodies functioning within the district, shall assist the District Programme Coordinator in carrying out his functions under this Act. (5) The District Programme Coordinator, shall prepare an aggregate plan for the district under his jurisdiction by consolidating the approved Viksit Gram Panchayat Plans and aggregated Block Plans and the proposals received from the Zila Panchayats. --- Section 18. Section 18.Programme Officer. --- (1) At every Panchayat at intermediate level, the State Government shall appoint a person who is not below the rank of Block Development Officer with such qualifications and experience as may be determined by the State Government as Programme Officer at the panchayat at intermediate level. (2) The Programme Officer shall assist the Panchayat at the intermediate level in discharging its functions under this Act and the Scheme made thereunder. (3) The Programme Officer shall be responsible for matching the demand for employment with the employment opportunities arising from works in the area under his jurisdiction. (4) The Programme Officer shall prepare an aggregate plan for the Block under his jurisdiction by consolidating the approved Viksit Gram Panchayat Plans and the proposals received from intermediate panchayats. (5) Without prejudice to the generality of sub-section ( 2 ), the functions of the Programme Officer shall include--- (a) monitoring all works and projects undertaken by the Gram Panchayats and other implementing agencies within the Block, ensuring alignment with the Viksit Gram Panchayat Plans; (b) sanctioning and ensuring payment of unemployment allowance to eligible households in accordance with the provisions of this Act; (c) ensuring prompt and fair payment of wages to all labourers employed under the Scheme within the Block, including through digital and biometric authenticated payment systems, as may be specified by the Central Government; (d) ensuring that regular social audits of all works within the jurisdiction of each Gram Panchayat are conducted by the Gram Sabha, and that timely and appropriate action is taken on objections and findings arising from such audits; (e) dealing promptly with all complaints and grievances relating to the implementation of the Scheme within the Block, through the grievance redressal mechanisms established under sub-section ( 1 ) of section 25 of this Act; (f) ensuring the geo-tagging, digital recording, and management information system reporting of all works undertaken within the Block, and compliance with monitoring, productivity, and transparency framework, specified by the Central Government under this Act; (g) facilitating inter-departmental convergence at the Block level to support saturation-driven planning and the execution of works under the Scheme; and (h) any other function as may be assigned to him by the District Programme Coordinator and the State Government under this Act. (6) The Programme Officer shall perform his function under the direction, control and superintendence of the District Programme Coordinator. --- Section 19. Section 19.Responsibilities of Gram Panchayats. --- The Gram Panchayat shall be responsible for--- (a) registration of households and issuance of Gramin Rozgar Guarantee Cards; (b) receiving work applications and maintaining records of Gramin Rozgar Guarantee Cards; (c) preparing the Viksit Gram Panchayat Plans; (d) every Gram Panchayat shall, after considering the recommendations of the Gram Sabha and the Ward Sabhas, keeping in view of the demand for works, prepare a Viksit Gram Panchayat Plan on saturation basis; (e) the Programme Officer shall allocate at least fifty per cent. of the works in terms of its cost under the Scheme to be implemented through the Gram Panchayats; (f) the Programme Officer shall supply each Gram Panchayat with--- (i) the muster rolls for the works sanctioned to be executed by it; (ii) a list of employment opportunities available elsewhere to the residents of the Gram Panchayat; (g) the Gram Panchayat shall allocate employment opportunities among the applicants and ask them to report for work; (h) the works taken up by a Gram Panchayat under the Scheme, shall meet the required technical standards and measurements; (i) executing works allotted to it by the Programme Officer; and (j) a Gram Panchayat may take up any work under the Scheme from Viksit Gram Panchayat Plan within the area of the Gram Panchayat, as may be sanctioned by the Programme Officer. --- Section 20. Section 20.Social audit of works by Gram Sabha. --- (1) The Gram Sabha, shall monitor and review the execution of all works undertaken under the Scheme within the jurisdiction of the Gram Panchayat, in accordance with the provisions of this Act. (2) The Gram Sabha shall conduct regular social audits of all works taken up under the Scheme within the Gram Panchayat, in such manner as may be prescribed by the Central Government. (3) The Gram Panchayat shall make available to the Gram Sabha all records and documents required for conduct of the social audit, including muster rolls, bills, vouchers, measurement books, sanction orders, digital records, geo-tagged photographs, and all other connected books of account and papers, whether maintained in physical or electronic form. --- Section 21. Section 21.Responsibilities of State Government in implementing Scheme. --- The State Government, shall provide the necessary staff and technical support to the District Programme Coordinator and the Programme Officer as may be necessary for the effective implementation of the Scheme. --- Section 22. Section 22.Nature of Scheme and fund sharing pattern. --- (1) The Scheme implemented under this Act shall be a Centrally Sponsored Scheme. (2) For the purposes of this Act, the fund sharing pattern between the Central Government and the State Governments shall be 90:10 for the North Eastern States, Himalayan States and Union territory (Uttarakhand, Himachal Pradesh and Jammu and Kashmir) and 60:40 for all other States and Union territories with legislature. (3) For the Union territories without legislature, the Central Government shall bear the entire expenses of the Scheme in the manner as may be prescribed by the Central Government. (4) The Central Government shall determine the State-wise normative allocation for each financial year, based on objective parameters as may be prescribed by the Central Government. (5) Any expenditure incurred by a State in excess of its normative allocation shall be borne by the State Government in such manner and procedure as may be prescribed by the Central Government. (6) In accordance with the State-wise normative allocation determined under this Act, the share of the Central Government shall include expenditure towards--- (a) payment of wages for unskilled, semi-skilled and skilled labour employed under the Scheme; (b) the material component of works, subject to the provisions in Schedule I; (c) such administrative expenses as may be specified by the Central Government, including salary and allowances of Programme Officers and supporting staff, administrative expenses of the Central Council, facilities required under Schedule II, and such other items as may be prescribed by the Central Government. (7) In accordance with the State-wise normative allocation determined under this Act, the share of the State Government shall include expenditure towards--- (a) payment of wages for unskilled, semi-skilled and skilled labour employed under the Scheme; (b) the material component of works, subject to the provisions in Schedule I; (c) such administrative expenses as may be specified by the Central Government, including salary and allowances of Programme Officers and supporting staff, administrative expenses of the State Council, facilities required under Schedule II, and such other items as may be prescribed by the Central Government. (8) The State Government, shall bear the expenditure towards unemployment allowance and delay compensation as may be prescribed by the State Government. --- Section 23. Section 23.Transparency and accountability. --- (1) The District Programme Coordinator and all implementing agencies in the district shall be responsible for the proper utilisation and management of the funds placed at their disposal for the purpose of implementing the Scheme under this Act. (2) The manner of maintaining proper books and accounts relating to the employment of labourers and the expenditure incurred in connection with the implementation of the provisions of this Act, shall be such, as may be prescribed by the State Government. (3) The State Government may determine the arrangements to be made for the proper execution of works under the Scheme and to ensure transparency and accountability at all levels in the implementation of the Schemes. (4) All payments of wages and unemployment allowances shall be made directly to the person concerned in such manner, as may be prescribed by the Central Government. (5) If any dispute or complaint arises concerning the implementation of the Scheme by the Gram Panchayat, the matter shall be referred to the Programme Officer. (6) The Programme Officer shall enter every dispute or complaint in a complaint register maintained by him and shall dispose of such dispute or complaint within a period of seven days of its receipt; and where the matter relates to any other authority, it shall be forwarded to such authority under intimation to the complainant. --- Section 24. Section 24.Technology-enabled transparency and public accountability. --- Without prejudice to the foregoing provisions, transparency and accountability in the implementation of the provisions of this Act, shall be ensured through--- (a) biometric authentication of workers, functionaries, and transactions, in such manner, as may be specified by the Central Government; (b) geospatial technology-enabled planning, including geo-referencing, satellite imagery, digital mapping of works, and other approved spatial technologies, as may be specified by the Central Government; (c) mobile application-based and dashboard-based monitoring systems providing real-time visibility of demand, works, workforce deployment, payments, progress and other indicators, as may be specified by the Central Government; (d) weekly public disclosure systems, including digital and physical disclosure of key metrics, muster rolls, payments, sanctions, inspections and grievances, as may be specified by the Central Government; (e) strengthening of the social audit mechanism, and the adoption of such other technology-enabled systems, as may be prescribed by the Central Government. --- Section 25. Section 25.Grievance redressal mechanism. --- (1) The State Government shall, determine a time-bound and multi-tier grievance redressal mechanism at the Block level and the District level for dealing with any complaint made by any person in respect of implementation of the Scheme and lay down the procedure for disposal of such complaints in such manner, as may be prescribed by the Central Government. (2) These mechanisms shall address grievances related to applicants, which include,--- (a) failure of the Gram Panchayat or Programme Officer to provide employment within the stipulated period referred to in sub-section ( 1 ) of section 11; (b) non-payment or delayed payment of wages; (c) non-payment of unemployment allowance; (d) lack of specified worksite facilities as specified in Schedule II; (e) discrimination, harassment, or violation of worker rights, including those of women and vulnerable groups. --- Section 26. Section 26.Audit of accounts. --- (1) The Central Government may by rules provide for in consultation with the Comptroller and Auditor-General of India, appropriate arrangements for audits of the accounts of the Schemes at all levels. (2) The accounts of the Scheme shall be maintained in such form and in such manner, as may be prescribed by the State Government. --- Section 27. Section 27.Penalties for contravention. --- Whoever contravenes any provision of this Act, shall be liable to pay the penalty which may extend to ten thousand rupees. --- Section 28. Section 28.Power to delegate. --- (1) The Central Government may, by notification, direct that the powers exercisable by it (excluding the power to make rules) may, in such circumstances and subject to such conditions and limitations, be exercisable also by the State Government or such officer subordinate to the Central Government or the State Government as it may specify in such notification. (2) The State Government may, by notification, direct that the powers exercisable by it (excluding the power to make rules and Schemes) may, in such circumstances and subject to such conditions and limitations, be exercisable also by such officer subordinate to it as it may specify in such notification. --- Section 29. Section 29.Power of Central Government to give directions. --- (1) The Central Government may give such directions as it may consider necessary to the State Government for the effective implementation of the provisions of this Act. (2) Without prejudice to the provisions of sub-section ( 1 ), the Central Government may, on receipt of any complaint regarding any issue or improper utilisation of funds granted under this Act in respect of any Scheme, if prima facie satisfied that there is a case, cause an investigation into the complaint made by any agency designated by it and if necessary, order stoppage of release of funds to the Scheme and institute appropriate remedial measures for its proper implementation within a reasonable period of time --- Section 30. Section 30.Act to have overriding effect. --- The provisions of this Act or the Scheme made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of such law: Provided that where a State Act exists or is enacted to provide employment guarantee for unskilled manual work to rural households consistent with the provisions of this Act under which the guarantee of the households is not less than and the conditions of employment are not inferior to what is guaranteed under this Act, the State Government shall have the option of implementing its own enactment: Provided further that in such cases the financial assistance shall be paid to the concerned State Government in such manner as shall be determined by the Central Government, which shall not exceed what the State would have been entitled to receive under this Act had a Scheme made under this Act had to be implemented. --- Section 31. Section 31.Power to amend Schedules. --- (1) If the Central Government is satisfied that it is necessary or expedient to do so, it may, by notification, amend Schedule. --- Section 32. Section 32.Protection of action taken in good faith. --- No suit, prosecution or other legal proceedings shall lie against the District Programme Coordinator, Programme Officer or any other person who is, or who is deemed to be, a public servant within the meaning of clause ( 28 ) of section 2 of the Bharatiya Nyaya Sanhita, 2023(45 of 2023) in respect of anything which is in good faith done or intended to be done under this Act or the rules or Schemes made thereunder. --- Section 33. Section 33.Power of Central Government to make rules. --- (1) The Central Government shall, by notification, and subject to the condition of previous publication, make rules to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:--- (a) State-wise normative allocation for each financial year, based on objective parameters under sub-section ( 5 ) of section 4; (b) manner and procedure to bear the excess expenditure and its parameters under sub-section ( 6 ) of section 4; (c) the composition, terms and conditions of appointment, tenure and procedure of meeting under sub-section ( 3 ) of section 12; (d) the detailed functions, responsibilities and modalities under sub-section ( 4 ) of section 12; (e) terms and conditions of appointment of officials of National Level Steering Committee under sub-section ( 2 ) of section 14; (f) manner to redress the grievance under clause ( d ) of sub-section ( 3 ) of section 17; (g) manner of conducting social audit by Gram Sabha under sub-section ( 2 ) of section 20; (h) manner to bear the expenses of Scheme under sub-section ( 3 ) of section 22; (i) objective parameters to determine the State-wise normative allocation under sub-section ( 4 ) of section 22; (j) manner and procedure to bear the excess expenditure under sub-section ( 5 ) of section 22; (k) other items under clause ( c ) of sub-section ( 6 ) of section 22; (l) other items under clause ( c ) of sub-section ( 7 ) of section 22; (m) manner of payments of wages and unemployment allowances under sub-section ( 4 ) of section 23; (n) social audit mechanism, and the adoption of such other technology-enabled systems under clause ( e ) of section 24; (o) manner to lay down the procedure for disposal of complaints under sub-section ( 1 ) of section 25; (p) the manner of transfer and vesting under sub-section ( 5 ) of section 37; (q) any other matter which is to be, or prescribed or in respect of which provision is to be made by rules for carrying out the provisions of this Act. --- Section 34. Section 34.Power of State Government to make rules. --- (1) The State Government may, by notification, and subject to the condition of previous publication, and consistent with the provisions of this Act and the rules made by the Central Government, make rules to carry out the provisions of this Act. (2) In particular, and without prejudice of the foregoing power, such rules may provide for all or any of the following matters, namely:--- (a) terms and conditions of eligibility under sub-section ( 2 ) of section 11; (b) the procedure for payment of unemployment allowance under sub-section (6) of section 11; (c) terms, conditions, time, place and procedure of meeting and quorum under sub-section ( 2 ) of section 13; (d) expenditure towards unemployment allowance and delay compensation under sub-section ( 8 ) of section 22; (e) manner of maintaining proper books and accounts under sub-section ( 2 ) of section 23; (f) form and manner to maintain the accounts of the Scheme under sub-section ( 2 ) of section 26; (g) any other matter which is to be, or prescribed or in respect of which provision is to be made by the State Government, for carrying out the provisions of this Act. --- Section 35. Section 35.Laying of rules and Schemes. --- (1) Every rule made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. (2) Every rule or Scheme made by the State Government under this Act shall, as soon as may be after it is made, be laid before each House of the State Legislature where there are two Houses, and where there is one House of the State Legislature, before that House. --- Section 36. Section 36.Power to remove difficulties. --- (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty. (2) No order shall be made under this section after the expiry of three years from the commencement of this Act. (3) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament. --- Section 37. Section 37.Repeal, savings and transitional provisions. --- (1) Save as provided in section 10, on and from such date as the Central Government may by notification appoint in this behalf (hereinafter referred to as the appointed date), the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 (42 of 2005), together with all rules, notifications, Schemes, orders and guidelines made thereunder, shall stand repealed. (2) Notwithstanding such repeal, anything duly done or any action taken under the repealed Act, including any notification issued, scheme sanctioned, employment generated, muster roll prepared, wage liability accrued, or proceeding initiated, shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done, taken, issued, sanctioned, accrued or incurred under the corresponding provisions of this Act, as if this Act had been in force at all material times. (3) All appointments, engagements, authorisations, approvals and administrative arrangements made under the repealed Act and continuing immediately before the appointed date shall, unless inconsistent with the provisions of this Act, continue to be valid and in force until they are altered, superseded or withdrawn under this Act. (4) All inquiries, investigations, audits and legal proceedings pending immediately before the appointed date shall be continued, heard and disposed of as if the repealed Act had not been repealed, and such proceedings shall not abate by reason only of such repeal. (5) All assets, liabilities, records, funds and obligations arising under, or relating to, the repealed Act shall stand transferred to and vest in the authorities constituted under this Act and shall be dealt with in such manner as may be prescribed by the Central Government.