Parliamentary Control and Oversight of the Defence Sector is an accepted democratic principle in Pthe world. Major part of this control and oversight is exercised through the work of parliamentary committees. In the peculiar civil military relations of Pakistan, Pakistan’s Parliament and its committees have a long road to cover in terms of exercising their constitutional role of oversight over the defence sector. This background paper on “How to Review the Defence Budget” is authored by Mr. Amiya Kumar Ghosh, Distinguished Fellow, Centre for Air Power Studies and former Secretary Defence-Finance, India, traces the role played by the Indian Parliamentary Committee vis-à-vis the Indian defence budget over the years. The paper, a succinct summary of the role, powers and various approaches employed by the Indian Parliamentary Committee on Defence, answers questions such as the level of contribution Parliaments and Parliamentary committees make in overview of the defence budget in India. The paper has been commissioned by PILDAT in order to assist Pakistan’s Parliamentary Committees on Defence in the discharge of their roles of oversight.