The 2014 transition raised a resource-gap question for residuary AP. A gap estimate compares expected receipts and unavoidable expenditure under an accounting method; a grant release is an actual Union transfer. A promised development package for disadvantaged areas has a different purpose from plugging a state-wide first-year revenue gap. Official parliamentary replies provide dated amounts, but they must not be taught as timeless entitlements or added twice across overlapping categories.

The Prime Minister's February 2014 parliamentary statement mentioned compensation of the first-year resource gap. Section 46 of the enacted law provides for grants and adequate benefits and incentives for backward regions. A learner should write “statement,” “Act” and “later release” in separate columns. This method is especially important in politically disputed topics: the legal source of a claim and its implementation status should be visible. An MCQ asking which section mentions the backward-area package is answered by Section 46; one asking whether a particular year's grant was paid needs accounts.

Worked example: A press release says funds were provided to meet a resource gap. Ask whether it states a projected deficit, a grant approved, money released or audited expenditure. Those are four stages. Section 46 provides a statutory framework, but the size of a particular grant belongs to a dated finance record. Avoid making a timeless flashcard from an old release figure.

Active recall: Separate resource-gap support from regional development. Which record would prove an actual transfer?