3. Components of Expenditure and
Revenue
ïź Government expenditure
ïź Consumption expenditure
ïź Transfer payments
ïź Subsidies
ïź Interest payments
ïź Government revenue
ïź Taxes
5. Budget Document
ïź Estimates of receipts and expenditure of
government for a particular year
ïź Revenue account and Capital account
6. Revenue and Capital account
ïź Revenue account relates to current
expenditure and receipts
ïź Capital account refers to long term
expenditure and receipts
8. Components
ïź Non- Plan expenditure
ïź Plan expenditure
ïź Revenue expenditure
ïź Capital expenditure
9.
10. Non Plan Expenditure
ïź Revenue expenditure
ïź Interest payments
ïź Defence
ïź Subsidies
ïź Grants to States and UTs
ïź Pensions
ïź Police
ïź Assistance to States from National calamity Contingency Funds
ïź Economic Services
ïź Other general services
ïź Social services
ïź Grants to foreign governments
11. Non Plan Expenditure
ïź Capital Expenditure
ïź Defence
ïź Other non-Plan capital outlay
ïź Loans to public enterprises
ïź Loans to States and UTs
ïź Loans to foreign governments
ïź Others
20. Revenue Account
ïź Tax Revenue
ïź Direct Tax
ïź Indirect Tax
ïź Non tax Revenue
ïź Interest receipts
ïź Dividends and profits
ïź External Grants
ïź Other non â tax revenue
ïź Receipts from Union Territories
21. Tax Revenue
ïź Direct Taxes
ïź Taxes on income
ïź Taxes on property
ïź Indirect Taxes
ïź Union Excise Duties
ïź Customs Duties
ïź Service Tax
22. Capital Receipts
ïź Non-Debt receipts
ïź Recoveries of loans and advances
ïź Miscellaneous Capital receipts
ïź Debt receipts to finance Fiscal Deficit
ïź Market Loans
ïź Short term borrowings
ïź External assistance (net)
ïź Securities issued against small savings
ïź State provident Funds (net)
ïź Other Receipts (net)
ïź Draw-down of cash balance
23. Components of total receipts
0
100000
200000
300000
400000
500000
600000
700000
1990-911991-921992-931993-941994-951995-961996-971997-981998-991999-002000-012001-022002-032003-042004-052005-06
2006-07
RE
2007-08
BE
Year
Rupeescrores
Revenue receipts Capital receipts Total receipts