The government can spend extra money first and worry about approval later without consequence.

Article 115 requires that even after-the-fact 'excess' spending must still go through Parliament's demand and approval process, and a law must authorize withdrawing that money from the Consolidated Fund of India.

Supplementary grants are a separate, less important process than the main budget.

Article 115(2) explicitly applies the same procedural rules (Articles 112-114) to supplementary, additional, and excess grants as apply to the original annual budget.

The Constitution of India

Article 115

Supplementary, additional or excess grants

(1) The President shall —§

(a) if the amount authorised by any law made in accordance with the provisions of article 114 to be expended for a particular service for the current financial year is found to be insufficient for the purposes of that year or when a need has arisen during the current financial year for supplementary or additional expenditure upon some new service not contemplated in the annual financial statement for that year, or§

(b) if any money has been spent on any service during a financial year in excess of the amount granted for that service and for that year,§

cause to be laid before both the Houses of Parliament another statement showing the estimated amount of that expenditure or cause to be presented to the House of the People a demand for such excess, as the case may be.§

(2) The provisions of articles 112, 113 and 114 shall have effect in relation to any such statement and expenditure or demand and also to any law to be made authorising the appropriation of moneys out of the Consolidated Fund of India to meet such expenditure or the grant in respect of such demand as they have effect in relation to the annual financial statement and the expenditure mentioned therein or to a demand for a grant and the law to be made for the authorisation of appropriation of moneys out of the Consolidated Fund of India to meet such expenditure or grant.§

Why this exists

The Constitution's budget scheme (Articles 112-114) requires the government to get Parliament's approval before spending public money, based on estimates made in advance. But real life is unpredictable — new needs arise, costs run over, or money gets spent for good reasons before formal approval catches up. Article 115 closes this gap by creating a mechanism for 'supplementary,' 'additional,' or 'excess' grants, ensuring that even unplanned or over-budget spending still passes through Parliament's scrutiny and vote, preserving the core principle that no money leaves the public treasury without legislative sanction.

Common misconceptions

Myth: The government can spend extra money first and worry about approval later without consequence.
Fact: Article 115 requires that even after-the-fact 'excess' spending must still go through Parliament's demand and approval process, and a law must authorize withdrawing that money from the Consolidated Fund of India.
Myth: Supplementary grants are a separate, less important process than the main budget.
Fact: Article 115(2) explicitly applies the same procedural rules (Articles 112-114) to supplementary, additional, and excess grants as apply to the original annual budget.