Budget versus Actual
What was budgeted, what it was revised to, and what was finally spent. Each stage is read from the Budget at a Glance that reported it, so one row here is a join across editions published up to two years apart.
- Covers
This year has ended but its accounts are provisional. The outturn column is CGA’s year-end statement, published within two months of the year closing; the audited figure appears in the Budget at a Glance two Februarys later and routinely differs by thousands of crore. Rows CGA does not report — capital receipts and total receipts, which include borrowings — are blank rather than estimated.
| Aggregate | Actual2024–25 | Budget2025–26 | Revised2025–26 | Actual2025–26 | BE → Actualvariance | BE → RErevision |
|---|---|---|---|---|---|---|
| Revenue receipts | 30.37 | 34.20 | 33.42 | 33.02 | −1.18 | −78,086 |
| Tax revenue (net to Centre) | 25.00 | 28.37 | 26.75 | 26.23 | −2.14 | −1.63 |
| Non-tax revenue | 5.37 | 5.83 | 6.68 | 6.79 | +95,961 | +84,662 |
| Capital receipts | 16.16 | 16.45 | 16.23 | not published | not available | −22,417 |
| Total receipts | 46.53 | 50.65 | 49.65 | not published | not available | −1.01 |
| Revenue expenditure | 36.01 | 39.44 | 38.69 | 38.36 | −1.08 | −75,168 |
| Interest payments | 11.16 | 12.76 | 12.74 | 12.43 | −33,763 | −2,000 |
| Capital expenditure | 10.52 | 11.21 | 10.96 | 10.69 | −51,971 | −25,335 |
| Total expenditure | 46.53 | 50.65 | 49.65 | 49.05 | −1.60 | −1.01 |
| Fiscal deficit | 15.74 | 15.69 | 15.58 | 15.19 | −49,767 | −10,444 |
| Revenue deficit | 5.64 | 5.24 | 5.27 | 5.34 | +9,961 | +2,918 |
| Primary deficit | 4.59 | 2.93 | 2.84 | 2.77 | −16,004 | −8,444 |
Where these numbers come from
No single document states a Budget Estimate beside the outturn it produced — the two are published two years apart. So every cell above carries its own citation, and the variance columns are computed from the cells either side of them rather than read from anywhere.
Budget at a Glance 2026-2027
UnverifiedSource recordCGA Monthly Accounts, 2025-26 provisional
UnverifiedSource record