(a) whether State Governments have not opened separate accounts despite the fact that there is a separate head for Tribal Sub-Plan;  (b) if so, the reasons therefor;  (c) whether the Government has received any suggestions from the Planning Commission in this regard; and  (d) if so, the action taken by the Government in this regard? ANSWER MINISTER OF STATE IN THE MINISTRY OF TRIBAL AFFAIRS (Dr. TUSHAR A. CHAUDHARY)  (a) to (d): As per information received from Planning Commission, out of 22 TSP States, 3 States, that is, Jammu & Kashmir, Jharkhand and West Bengal have not opened separate Budget Head for Tribal Sub-Plan. The Planning Commission has issued detailed guidelines for formulation and implementation of TSP by the State Governments. The Ministry of Tribal Affairs and Planning Commission pursue with the States Governments in this regard.