STATUS OF OSR
STATUS OF OSR
The Ministry of Panchayati Raj, in collaboration with the Indian Institute of Management-Ahmedabad (IIM-A), has developed specialised training modules on the generation of Own Source Revenue (OSR) by the Panchayats. Based on the specialized modules of OSR, a total of 170 State Level Master Trainers (SLMTs) across the 31 State/UT have been trained by the team of IIM-A. These trainers have provided training to 2,39,943 participants at the State and District Level. Further, the Ministry of Panchayati Raj has conducted studies to identify challenges in mobilizing Panchayats’ OSR and findings of these reports have been shared with States for implementation. The Ministry of Panchayati Raj has also set up a Committee to draft model rules for Panchayats’ OSR, providing states with a benchmark for framing or revising their OSR rules/regulations.
The state-wise number of elected representatives trained under capacity-building programmes in last three years is attached to Annexure. Panchayat-wise details are not maintained.
The Ministry of Panchayati Raj has undertaken a significant step to digitise the OSR collection of the Panchayats by developing the “SAMARTH Panchayat portal”, a dedicated digital platform that facilitates the generation of tax & non-tax demands, maintenance of tax registers, online payment of dues through payment gateway, and online tracking of revenue. This digital empowerment is designed to bring transparency, efficiency, and scalability to local financial administration. Currently, the portal is being adopted across the Nation for capturing different types of tax and non-tax revenue generated at the gram panchayat level. The data regarding Panchayats’ own revenues including their percentage increase is not maintained centrally.
The Ministry of Panchayati Raj has developed the Panchayat Advancement Index (PAI) Portal to evaluate the holistic development and performance of Panchayats, using socio-economic indicators under Localization of Sustainable Development Goals (LSDGs) to measure community well-being and progress. PAI scores show the comparative pictures that serve as the principal source of inspiration to low performing States/Union Territories to improve their position.
Annexure
The number of elected representatives trained under capacity-building programmes during the last three years
S.No.
States/UT
Total Participants Trained
2022-23
2023-24
2024-25
1
Andaman And Nicobar Islands
1,874
2,865
5,221
2
Andhra Pradesh
6,49,156
1,65,001
3,25,643
3
Arunachal Pradesh
3,711
6,138
12,344
4
Assam
2,27,733
3,48,183
1,44,936
5
Bihar
4,04,406
1,63,809
4,35,896
6
Chhattisgarh
1,21,099
1,63,292
90,559
7
Goa
1,777
3,548
4,519
8
Gujarat
250
1,938
90,368
9
Haryana
4,859
12,431
11,909
10
Himachal Pradesh
9,531
92,458
1,20,455
11
Jammu And Kashmir
2,84,138
3,50,026
82,534
12
Jharkhand
8,302
54,056
1,35,817
13
Karnataka
2,13,467
3,63,317
3,21,380
14
Kerala
1,79,478
1,49,153
1,29,632
15
Ladakh
0
0
26
16
Madhya Pradesh
2,81,610
86,884
2,42,279
17
Maharashtra
10,41,165
9,84,321
3,63,111
18
Manipur
894
5,591
195
19
Meghalaya
11,588
74,410
78,537
20
Mizoram
2,659
9,800
9,841
21
Nagaland
1,832
3,435
4,725
22
CENTER (NIRDPR/MOPR/IIMs)
5,229
1,438
1,941
23
Odisha
79,116
1,60,774
2,79,505
24
Puducherry
0
0
0
25
Punjab
36,378
13,359
1,22,848
26
Rajasthan
2,481
96,389
71,795
27
Sikkim
13,552
11,249
6,709
28
Tamil Nadu
1,06,560
1,01,513
78,490
29
Telangana
14,506
2,441
1,701
30
The Dadra and Nagar Haveli and Daman And Diu
575
1,000
1,073
31
Tripura
7,743
63,715
54,228
32
Uttar Pradesh
48,241
1,44,374
76,302
33
Uttarakhand
2,63,409
82,712
22,342
34
West Bengal
1,74,974
2,72,762
2,28,081
TOTAL
42,02,293
39,92,382
35,54,942
This information was given by Union Minister Shri Rajiv Ranjan Singh alias Lalan Singh in a written reply in Lok Sabha on 17th March 2026.