The document provides an overview of the key aspects of the Union Budget of India for 2014-2015. It summarizes that the total budget expenditure is estimated to be INR 17.95 trillion for 2014-15 with non-planned expenditure making up INR 12.20 trillion. Gross market borrowing is projected to be INR 6 trillion for 2014-15. Key areas of spending include subsidies of INR 2.51 trillion with petroleum subsidies estimated at INR 634.27 billion. The budget also outlines several tax policy changes including raising the income tax exemption limit and changes to excise duties and customs rates for various products and sectors.