CALCUTTA, India, Dec. 22—Helped by Indian advisers here in Calcutta, the provisional Bengali government for East Pakistan has prepared a program of action for the reconstruction of the war‐ravaged state.

Among the priorities are restoration of the badly disrupted economy, communications and administration, and the rehabilitation of nearly 10 million refugees who fled into India to avoid Pakistani repression. According to a Bengali source here, the Indian Government has offered to. underwrite the entire cost of the refugee program.

It is estimated that the refugee rehabilitation alone will cost more than $2.5‐billion, The Indian Government is spending the equivalent of $3‐million daily for the upkeep of the refugees, who are housed in thousands of camps scattered along the East Pakistani border, and is quite willing to undertake this responsibility.

At a meeting Monday between leaders of the Bengali regime and Indian officials, it was agreed that the Indian Government would provide all the transportation and the materials needed to move the refugees to transit camps to be set up inside East Pakistan. An official Indian source said that the Government had also agreed to give each person 10 days rations upon his departure from India and to bear part of the further cost of maintaining the refugees until they can return to their homes.

No Mass Exodus Yet

Contrary to some expectations, the refugees are not rushing back to their homes now that their land has been freed from West Pakistani rule. Most of them are Hindus who fear Moslem extremist violence, and they want reassurances from the new government that they will be given back their jobs and property if they return.

Mr. Ahmed, prime minister in the provisional government, made a policy announcement last week that his regime would pursue a policy of secularism and that the minority communities could return with confidence.

A trickle of refugees has started moving across the border, largely those who have ascertained that their homes are intact. So far, 100,000 of the refugees, mostly men and boys, have returned, according to official statistics here. The mass exodus will start in two weeks when the Indian Government begins to provide transportation, an Indian official here said.

“None of the refugees will remain in India,” the official said. “We propose to send them away before March. Beyond that, their stay will upset our next year's budget.”

Food Pours Into Markets

The new Indian fiscal year begins April 1.

Fortunately for the administration in East Pakistan, the bitter conflict has barely affected crops in the fields. Even during the war, peasants were able to harvest a rich rice crop in the villages of the interior. Adequate food is therefore available.

New Delhi is also trying to help the new Bengali government get off to a good start. Officials here said they proposed to keep the border open to facilitate free trade between East and West Bengal.

Already as jute, rice, fish and vegetables are pouring into border towns of West Bengal, and the Indian side of the line, people from East Bengal, moving freely across the border, are buying up essential supplies‐oil, kerosene, matches and provisions — in Indian markets. Automobiles bearing East Pakistani license plates are coming into India to fill up with gasoline, which had been inobtainable for nine months in the towns across the border.