Following obeservations relate to procedural details while fixing the poverty line in India :
(i) In the estimation of consumption cut-off, only private consumption expenditure is considered.
(ii) In private consumption expenditure, we consider not only food items but also non-food items as well.
(iii) Frequencies are recorded against each class interval, indicating a particular level of consumption.
(iv) Finally, head count ratio is worked out showing poor and non-poor separately for the rural and urban areas.