Receipt Budget

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This page will inform you about the contents of the Receipt Budget with respect to that released for the year 2014-2015. The 'Receipt Budget' is a document consisting of two parts: Part A - dealing with Revenue Receipts and Part B - dealing with Capital Receipts.

Revenue Receipts explain the estimates of revenues received by the Government which are classified under two categories:

  • Tax revenue
  • Non-tax revenue


Capital Receipts includes the following:

  • Market loans
  • External loans
  • Small savings
  • Government Provident Funds
  • Accretions to various Deposit Accounts
  • Depreciation and Reserve Funds of various departments like Railways


Receipt Budget is then divided into various annexes, each exclusively highlighting the functioning of a specific range of operation. The annexes and their contents are as follows:

Annexes:
  • Annex 1 gives the Trends in Receipts. The Analysis of Tax and Non-Tax Receipts are given in Annex 2. Annex 3 provides details of Trends in Expenditure, while Annex 4 provides the details of Reconciliation. Annex 5 relates to Debt Position and has sub parts Annex 5(i) Statement of Liabilities, Annex 5 (ii) Statement of Assets, Annex 5(iii) Statement of Guarantees and Annex 5 (iv) Asset Register.

  • Annex 6 gives Details of Current Rupee Loans of the Central Government, while Annex 6A and 6B provide details of Special Government Securities issued to RBI and other Nationalised Banks. Annexes 6C to 6J provide details on Special Securities issued in lieu of Subsidies and special bonds issued to various Financial Institutions, including securitisation of POLIF from Public Account to Market Loans.

  • Annex 7A shows the Sources and Application of National Small Savings Fund while

  • Annex 7B is a Financial Statement of the National Small Savings Fund. Annex 8 has the details of Liability on Annuity Projects.

  • Annex 9 is a statement on External Assistance, while Annex 10, 10A and 10B are Statements of Statewise Distribution of Net Proceeds of Union Taxes and Duties for BE 2014-15, RE 2013-14 and Actuals 2012-13 respectively. Annex 11 is the Statement of Tax Revenues Raised but not Realised and Annex 12 is the Statement of Arrears of Non Tax Revenue. Annex 13 gives details of Market Loans due for discharge during 2014-15 while Annex 14 gives details of Railway Reserve Funds.

  • Actuals for 2012-13 in Receipt Budget are provisional.


Last Updated on : July 19, 2014