|  |  | (In
                crores of Rupees) | 
            
                |  | 1997-98 Budget
                Estimates | 1997-98 Revised
                Estimates | 1998-99 Budget
                Estimates | 
            
                | 1. States'
                share of Taxes and Duties | 40254 | 43562 | 40854 | 
            
                | Income Tax
                (including VDIS'97) | 15691 | 21116 | 13946 | 
            
                | Union Excise
                Duties | 24563 | 22446 | 26908 | 
            
                | 2. Share of
                Small Savings collections | 11300 | 15732 | 14200 | 
            
                | 3. Non-Plan
                Grants and Loans | 5146 | 4769 | 6888 | 
            
                | Grants# | 5050 | 4684 | 6795 | 
            
                | Loans* | 96 | 85 | 93 | 
            
                | 4. Central
                Assistance for State and UT Plans** | 24729 | 24939 | 27224 | 
            
                | Grants | 11023 | 11811 | 12601 | 
            
                | Loans | 13706 | 13128 | 14623 | 
            
                | 5. Assistance
                for Central and Centrally Sponsored Schemes | 7436 | 7052 | 9028 | 
            
                | Grants | 7279 | 6885 | 8827 | 
            
                | Loans | 157 | 167 | 201 | 
            
                | 6. Total Grants
                and Loans (2+3+4+5) | 48611 | 52492 | 57340 | 
            
                | Grants | 23352 | 23380 | 28223 | 
            
                | Loans | 25259 | 29112 | 29117 | 
            
                | 7.
                Less-Recovery of loans & advances | 6674 | 6847 | 7906 | 
            
                | Net Resources
                transferred to State & UT Governments (1+6-7) | 82190 | 89207 | 90288 | 
            
                | (Of which State
                Governments) | (80788) | (87575) | (88711) | 
            
                | (Of which UT
                Governments) | (1402) | (1632) | (1577) | 
            
                |  |  |  |  | 
            
                | # Inclusive of
                subsidies | 80 | 60 | 42 | 
            
                | * Net of recovery
                of short term loans & advances | 1000 | 1200 | 1500 | 
            
                | ** In addition
                provision for Rural Electrification and North
                Eastern Council  | 1536 | 1577 | 1771 | 
            
                |  |  |  |  | 
            
                | Union Territories
                without Legislature | 457 | 485 | 543 | 
            
                | Total
                assistance for State and UT Plans | 26722 | 27001 | 29538 |