3. Components of Expenditure and
Revenue
Government expenditure
Consumption expenditure
Transfer payments
Subsidies
Interest payments
Government revenue
Taxes
5. Budget Document
Estimates of receipts and expenditure of
government for a particular year
Revenue account and Capital account
6. Revenue and Capital account
Revenue account relates to current
expenditure and receipts
Capital account refers to long term
expenditure and receipts
8. Components
Non- Plan expenditure
Plan expenditure
Revenue expenditure
Capital expenditure
9.
10. Non Plan Expenditure
Revenue expenditure
Interest payments
Defence
Subsidies
Grants to States and UTs
Pensions
Police
Assistance to States from National calamity Contingency Funds
Economic Services
Other general services
Social services
Grants to foreign governments
11. Non Plan Expenditure
Capital Expenditure
Defence
Other non-Plan capital outlay
Loans to public enterprises
Loans to States and UTs
Loans to foreign governments
Others
20. Revenue Account
Tax Revenue
Direct Tax
Indirect Tax
Non tax Revenue
Interest receipts
Dividends and profits
External Grants
Other non – tax revenue
Receipts from Union Territories
21. Tax Revenue
Direct Taxes
Taxes on income
Taxes on property
Indirect Taxes
Union Excise Duties
Customs Duties
Service Tax
22. Capital Receipts
Non-Debt receipts
Recoveries of loans and advances
Miscellaneous Capital receipts
Debt receipts to finance Fiscal Deficit
Market Loans
Short term borrowings
External assistance (net)
Securities issued against small savings
State provident Funds (net)
Other Receipts (net)
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