What is Rule of Lapse in Budget and March Rush

Rule of lapse means, the amount allocated in the annual budget by the parliament of India can be spent within annual year, if any amount cannot be spent, amount will be lapsed and terminated to next annual budget. In this case large amount of money is utilized by the government departments with before commencement of next financial year i.e., April 1^st, in the month of march large amounts will be withdrawn it is called March Rush. The Rule of Lapse cannot be applied to North Eastern states.