Fiscal Responsibility and Budget Management Act 2003 with Fiscal Responsibility and Budget Management Rules 2004 [Bare Act with Section Notes] by Taxmann is an authoritative statutory reference on India's fiscal governance and budgetary discipline framework. The 2026 Edition consolidates the fully amended text of the Act and the Rules in a clear Bare Act format, supplemented by concise, section-wise explanatory notes. It provides structured insight into fiscal deficit control, government debt management, fiscal transparency, and parliamentary oversight. With the inclusion of prescribed statutory forms and a detailed subject index, the book serves as an indispensable resource for professionals, researchers, students, and institutions engaged in public finance and fiscal law.