Examples of departmental undertaking are
(i) Indian Railways
(ii) Post and Telegraph
Features of departmental undertakings are
- It is generally considered to be a major sub-division of the government department and is subject to the direct control of the ministry.
- It is financed to annual appropriations from the treasury and its revenues are paid into the treasury.
- It is subject to the same budget, accounting and audit controls as are applicable to the government departments.
- The employees of the enterprise are government servants. They are headed by civil servant and Indian Administrative Services (IAS) officers.
