The Budget estimates are presented in this document in broad aggregates to facilitate easy understanding. For this purpose certain items of receipts and expenditure have been regrouped. For expample, the expenditure of commercial departments have been taken net of their receipts so that increase in the volume of transactions does not inflate the figures on both sides. Similarly, short term loans and advances given to the States and recovered during the same year have also been netted. Certain transactions which do not involve cash outgo, e.g., Ways & Means Advances to States, subscripion to International Monetary Fund, capitalisation or capital reduction in nationalised banks, redemption of special Bonds to oil companies in lieu of their claims under the Administered Price Mechanism for petroleum products, securities to be issued to Unit Trust of India, which are matched by receipts, have been excluded so that the focus is on real items of expenditure.