At present, 106 districts in the 10 Left Wing Extremist (LWE) affected States viz. Andhra Pradesh, Bihar, Chhattisgarh, Jharkhand, Madhya Pradesh, Maharashtra, Odisha, Telangana, Uttar Pradesh and West Bengal are covered under the Security Related Expenditure (SRE) Scheme for the purpose of reimbursement of expenditure incurred by the State Governments on counter-LWE operations. No district of Kerala, Karnataka and Tamil Nadu are presently included under the SRE Scheme. The inclusion/exclusion of districts under the SRE Scheme is based on their violence profile and is a continuous process without time frame.