Data · Expenditure
Public expenditure
Where the money goes. The Union budgets, revises and finally books spending each year; states report their own expenditure separately. The accounting rules differ, so we keep the two apart.
Union spending: latest period Aug 2026 · source published 30 Sept 2026 · retrieved 01 Nov 2026 · last checked 01 Nov 2026
State finances: latest period FY 2025-26 · source published 23 Jan 2026 · retrieved 01 Nov 2026 · last checked 01 Nov 2026
BE → RE → Actual
A year is first budgeted (Budget Estimate), then revised partway through (Revised Estimate), and finally booked as Actuals once accounts close. Recent years may only have BE/RE. Compare like with like — don't read a BE against another year's Actuals.
Data not available
Union expenditure is not published for FY 2026-27 at the selected estimate.
Accounting distinctions
- Revenue expenditure is day-to-day spending (salaries, interest, subsidies, grants) that does not create a lasting asset.
- Capital expenditure creates assets or reduces liabilities (roads, buildings, loans given). "Effective capital" adds grants to states for capital assets.
- Union "major items" overlap with the revenue/capital split and with each other — they are a different cut of the same total, not additive. We never sum them to re-derive the total.
- Union and state figures come from different accounts (CGA/Budget vs RBI State Finances) and are not directly comparable or additive.
Source: Union of Taxpayer analytics dataset · Dataset version 3 · database last changed 16 Oct 2026