Government of IndiaMinistry of Finance Budget 97-98

Receipts Budget (1997-98)

Introductory Note

This document has two parts, namely, Part A Revenue Receipts and Part B Capital Receipts.

Part A explains the estimates of Revenue receipts which are grouped under two categories, namely (a) Tax revenue, and (b) Non-tax revenue.

Part B deals with Capital Receipts which include market loans, external assistance, small savings, Government provident funds, accretions to various deposit accounts, depreciation and reserve funds of departments like Railways, Telecommunications, etc.


Annexures 1 and 2 give the commodity-wise details of revenue from Customs and Union Excise duties, respectively. Annexure 3 gives the percentage share of each State in respect of Income-tax, Union Excise duties, and grants in lieu of Railway Passenger Fare Tax as recommended by the Finance Commissions. Annexure 4 gives State-wise distribution of Income-tax, Basic and Additional Excise Duties in 1996-97 and 1997-98. Annexure 5 gives the financial results of the working of the Telecommunications Department.

Annexure 6 gives a summary of debt position of the Government of India over the years along with statements showing the liabilities of the Government and assets comprising Capital investments and loans by the Government, while Annexure 7 gives details of current rupee loans of the Government. The details of loans, cash and commodity grants received from external sources and repayments of external loans are given in Annexure 8.

Annexure 9 and 10 show the trends in receipts and expenditure respectively, while an analysis of tax and non-tax receipt is included in the Annexure 11. Analysis of expenditure is included in the document Expenditure Budget, Volume 1. In Annexure 12 the estimates of receipts shown in the Annual Financial Statement and the Receipts Budget have been reconciled.


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