The Scheduled Castes Sub-Plan (SCSP) has been a cornerstone of inclusive planning in India, designed to ensure proportionate allocation of state resources for the socio-economic development of Scheduled Castes (SCs). Despite its importance, implementation challenges have persisted, including diversion of funds, lack of institutional mechanisms, and insufficient monitoring. In 2014, the Planning Commission of India introduced revised guidelines to strengthen the SCSP framework. This paper critically reviews the Revised Guidelines for Implementation of the Scheduled Castes Sub-Plan (SCSP) by States and Union Territories, with emphasis on their objectives, institutional framework, fund allocation mechanisms, and accountability measures. Using a policy document analysis method, this study highlights the paradigm shift from post-facto accounting to proactive planning. The findings suggest that while the revised guidelines provide a robust institutional and financial framework, challenges remain in operationalising them at the state level. The paper concludes by recommending stronger monitoring, capacity building, and social accountability mechanisms to ensure that SCSP achieves its intended goal of bridging socio-economic gaps for marginalised communities.