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Assam: State Finance

Major Fiscal Indicators of Assam, 2022-23 to 2024-25:

(Percent)

State

Own Revenue/ Revenue Expenditure

Development Expenditure/ Aggregate Disbursement*

Non-Developmental Expenditure/ Aggregate Disbursement*

Interest Payment/ Revenue Expenditure

2022-23 (Accounts)

2023-24  (RE)

2024-25  (BE)

2022-23  (Accounts)

2023-24  (RE)

2024-25  (BE)

2022-23 (Accounts)

2023-24  (RE)

2024-25  (BE)

2022-23 (Accounts)

2023-24  (RE)

2024-25  (BE)

1

2

3

4

5

6

7

8

9

10

11

12

13

Assam

29.7

31.4

39.1

67.2

65.6

59.9

30.1

30.9

34.4

6.8

7.4

8.7

India

55.0

54.4

57.4

61.5

62.9

62.5

27.8

26.5

26.9

12.3

11.9

11.9

Contd.

State

Interest Payment/ Revenue Receipts

Committed Expenditure/ Revenue Expenditure

Pension/ Revenue Expenditure

Gross Transfers/ Aggregate Disbursement

2022-23 (Accounts)

2023-24  (RE)

2024-25  (BE)

2022-23 (Accounts)

2023-24 (RE)

2024-25  (BE)

2022-23 (Accounts)

2023-24  (RE)

2024-25  (BE)

2022-23 (Accounts)

2023-24  (RE)

2024-25 (BE)

1

14

15

16

17

18

19

20

21

22

23

24

25

Assam

7.7

7.5

8.6

29.5

30.2

35.3

16.1

13.7

16.2

52.9

55.0

50.9

India

12.6

12.3

12.1

31.7

30.4

30.8

12.5

11.7

11.9

36.0

34.5

33.6

RE : Revised Estimates. BE : Budget Estimates.

* Development and Non development expenditure as a ratio to aggregate disbursement may not add up to hundred as aggregate disbursement also includes repayments

Source: State Finances : A Study of Budgets of 2024-25 (RBI)

 

Revenue Receipts of Assam, 2022-23-2024-25:

(₹ Lakh)

Item

ASSAM

2022-23 (Accounts)

2023-24  (Budget Estimates)

2023-24  (Revised Estimates)

2024-25  (Budget Estimates)

TOTAL REVENUE (I+II)

89,74,229.7

1,14,08,469.3

1,17,03,811.7

1,11,94,384.0

I. TAX REVENUE (A+B)

54,19,628.3

61,95,254.8

64,66,129.5

74,14,841.9

A. Own Tax Revenue (1 to 3)

24,50,202.3

30,00,165.8

30,11,272.5

34,14,841.9

1. Taxes on Income (i+ii)

21,447.6

23,800.6

25,766.9

30,920.3

i) Agricultural Income Tax

166.8

700.0

230.0

276.0

ii) Taxes on Professions,Trades,

-

-

-

-

Callings and Employment

21,280.8

23,100.6

25,536.9

30,644.3

2. Taxes on Property and Capital Transactions (i to iii)

1,01,001.2

1,50,260.0

1,21,201.4

1,45,441.7

i) Land Revenue

15,850.1

68,156.0

19,020.1

22,824.2

ii) Stamps and Registration Fees

85,151.0

82,104.0

1,02,181.3

1,22,617.5

iii) Urban Immovable Property Tax

-

-

-

-

3. Taxes on Commodities and Services (i to viii)

23,27,753.6

28,26,105.2

28,64,304.3

32,38,479.9

i) Sales Tax (a to e)

6,74,861.0

7,74,324.1

8,68,833.2

8,71,799.8

a) Central Sales Tax

28,948.4

30,000.0

34,738.1

41,685.8

b) State Sales Tax/VAT

6,45,090.3

7,43,124.1

8,33,108.4

8,28,930.1

c) Surcharge on Sales Tax

-

-

-

-

d) Receipts of Turnover Tax

-

-

-

-

e) Other Receipts

822.2

1,200.0

986.7

1,184.0

ii) State Excise

2,52,557.2

3,00,000.0

3,03,068.6

4,10,082.3

iii) Taxes on Vehicles

1,34,840.8

1,44,503.9

1,73,808.9

2,19,770.7

iv) Taxes on Goods and Passengers

264.4

549.7

317.2

380.7

v) Taxes and Duties on Electricity

8,781.0

39,926.8

10,537.2

12,644.7

vi) Entertainment Tax

0.7

0.5

0.9

1.0

vii) State Goods and Services Tax

12,56,445.2

15,66,800.0

15,07,734.2

17,23,795.8

viii) Other Taxes and Duties

3.4

0.4

4.0

4.8

B. Share in Central Taxes (i to x)

29,69,426.0

31,95,089.0

34,54,857.0

40,00,000.0

i) Central Goods and Services Tax (CGST)

8,39,350.0

10,33,142.0

10,55,676.0

12,16,950.0

ii) Corporation Tax

9,94,902.0

10,22,639.0

10,61,289.0

12,31,095.0

iii) Income Tax

9,72,245.0

9,94,890.0

11,69,055.0

13,56,104.0

iv) Estate Duty

-

-

-

-

v) Other Taxes on Income and Expenditure

-

-

-

-

vi) Taxes on Wealth

-

-27.0

-28.0

-32.0

vii) Customs

1,16,768.0

1,01,354.0

1,18,078.0

1,36,970.0

viii) Union Excise Duties

36,632.0

42,450.0

44,374.0

51,474.0

ix) Service Tax

4,640.0

641.0

642.0

745.0

x) Other Taxes and Duties on Commodities and Services

4,889.0

-

5,771.0

6,694.0

II. NON-TAX REVENUE (C+D)

35,54,601.4

52,13,214.5

52,37,682.2

37,79,542.1

C. Own Non-Tax Revenue (1 to 6)

5,76,130.6

7,01,083.9

7,12,356.8

8,87,128.5

1. Interest Receipts

32,367.7

15,983.9

38,841.2

46,609.5

2. Dividends and Profits

44,761.8

15,029.6

53,714.1

64,456.9

3. General Services

30,409.2

30,438.4

36,491.0

43,789.3

of which: State Lotteries

-

-

-

-

4. Social Services ( i to ix)

5,793.7

5,816.1

6,952.4

8,342.9

i) Education, Sports, Art and Culture

867.2

565.7

1,040.6

1,248.7

ii) Medical and Public Health

2,374.2

1,871.1

2,849.1

3,418.9

iii) Family Welfare

5.0

2.1

5.9

7.1

iv) Water Supply and Sanitation

58.0

67.8

69.6

83.6

v) Housing

692.9

952.5

831.5

997.8

vi) Urban Development

59.2

211.9

71.0

85.3

vii) Labour and Employment

1,730.4

2,105.1

2,076.4

2,491.7

viii) Social Security and Welfare

5.8

38.3

6.9

8.3

ix) Others

1.0

1.7

1.2

1.5

5. Fiscal Services

-

-

-

-

6. Economic Services ( i to xvii )

4,62,798.3

6,33,816.0

5,76,358.0

7,23,929.9

i) Crop Husbandry

100.5

170.8

120.6

144.7

ii) Animal Husbandry

102.8

148.7

123.3

148.0

iii) Fisheries

485.6

545.0

582.7

699.2

iv) Forestry and Wildlife

45,139.4

1,01,000.4

75,167.2

1,25,000.0

v) Plantations

-

-

-

-

vi) Co-operation

73.4

77.0

88.1

105.7

vii) Other Agricultural Programmes

8.1

21.3

9.7

11.7

viii) Major and Medium Irrigation Projects

16.7

297.5

20.1

24.1

ix) Minor Irrigation

125.5

20.3

150.7

180.8

x) Power

-

-

-

-

xi) Petroleum

4,08,705.7

4,20,465.5

4,90,446.8

5,86,037.2

xii) Village and Small Industries

86.6

67.1

103.9

124.7

xiii) Industries@

663.0

87,482.5

795.7

954.8

xiv) Ports and Light Houses

-

-

-

-

xv) Road Transport

-

-

-

-

xvi) Tourism

420.1

70.4

504.1

604.9

xvii) Others*

6,871.0

23,449.4

8,245.2

9,894.3

D. Grants from the Centre (1 to 7)**

29,78,470.8

45,12,130.6

45,25,325.4

28,92,413.7

1. State Plan Schemes

-

-

-

-

2. Central Plan Schemes

-

-

-

-

3. Centrally Sponsored Schemes

21,55,732.5

31,13,048.3

31,26,243.2

23,19,682.2

4. NEC/ Special Plan Scheme

-

-

-

-

5. Finance Commission Grants

7,35,500.2

10,18,639.0

10,18,639.0

4,80,627.0

i) Post Devolution Revenue Deficit Grants

4,89,000.0

2,91,800.0

2,91,800.0

-

ii) Grants for Rural Local Bodies

1,22,800.0

1,85,500.0

1,85,500.0

1,93,550.0

iii) Grants for Urban Local Bodies

58,820.0

1,12,400.0

1,12,400.0

1,34,850.0

iv) Grant in aid for State Disaster Response Fund

64,880.0

85,140.0

85,140.0

89,460.0

v) Others (including Health Sector Grants)

0.2

3,43,799.0

3,43,799.0

62,767.0

6. Grants under proviso to Article 275(1) of the Constitution

-

-

-

-

7. Other Grants

87,238.1

3,80,443.2

3,80,443.2

92,104.5

of which: GST Compensation (1)#

42,397.3

93,000.0

93,000.0

-

GST Compensation (2)#

-

-

-

-

@ : Include Non-Ferrous Mining and Metallurgical Industries and Other Industries.

* : Include receipts from Dairy Development, Land Reforms, Other Rural Development Programmes, Hill Areas, Civil Aviation, Inland Water Transport, Foreign Trade and Export Promotion, Non-conventional Enegry Sources, General Economic Services, Civil Supplies, Roads and Bridges, etc. Also see notes to Appendices.

** : The following steps must be done to compare this revised structure with earlier year's published one. From components 1 to 4, there is no change in format. To get statutory grants total, 5 and 6 are required to be added. To get non-Plan Grants, 5,6 and 7 are required to be added.

# : Compensation for Loss of Revenue Arising out of Implementation of GST (State have reported under 1601(08(110)) and 1601(08(114)).

Source: State Finances : A Study of Budgets of 2024-25 (RBI)

 

Revenue Expenditure of Assam, 2022-23 to 2024-25:

(₹ Lakh)

Item

ASSAM

2022-23 (Accounts)

2023-24  (Budget Estimates)

2023-24  (Revised Estimates)

2024-25 (Budget Estimates)

TOTAL EXPENDITURE (I+II+III)

1,01,81,464.3

1,11,33,659.1

1,18,43,394.9

1,10,09,185.6

I. DEVELOPMENTAL EXPENDITURE (A + B)

66,81,524.0

69,95,631.8

75,48,839.4

64,44,780.4

A. Social Services (1 to 12)

51,90,398.7

53,02,454.0

57,74,579.7

48,11,688.6

1. Education, Sports, Art and Culture

19,29,022.1

21,81,904.0

24,01,431.0

21,68,865.6

2. Medical and Public Health

5,93,414.5

6,25,480.1

6,65,881.9

6,70,595.3

3. Family Welfare

36,972.0

44,803.6

51,523.6

47,235.1

4. Water Supply and Sanitation

51,772.9

65,623.4

65,623.4

1,08,626.5

5. Housing

12,82,878.2

6,82,216.9

6,82,216.9

2,84,422.8

6. Urban Development

2,55,572.3

3,64,031.2

3,89,664.9

1,94,049.8

7. Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

3,07,636.2

3,27,948.3

3,31,881.1

2,60,140.0

8. Labour and Labour Welfare

16,156.7

21,958.9

22,703.6

20,216.4

9. Social Security and Welfare

4,63,045.9

7,29,458.3

8,53,121.3

7,50,390.9

10. Nutrition

88,846.3

1,02,361.8

1,05,210.4

87,138.1

11. Relief on account of Natural Calamities

1,51,278.5

1,42,895.8

1,80,735.8

2,05,095.9

12. Others*

13,803.0

13,771.6

24,585.9

14,912.1

B. Economic Services (1 to 9)

14,91,125.3

16,93,177.8

17,74,259.7

16,33,091.8

1. Agriculture and Allied Activities (i to xii)

3,99,709.2

4,91,493.4

5,63,919.7

5,16,721.5

i) Crop Husbandry

1,28,499.7

1,58,147.5

2,01,160.2

1,43,677.3

ii) Soil and Water Conservation

13,278.4

17,634.5

22,071.0

25,132.6

iii) Animal Husbandry

35,044.5

55,249.3

55,589.0

55,779.7

iv) Dairy Development

4,375.7

5,168.6

5,168.6

7,356.1

v) Fisheries

11,333.4

13,171.2

13,171.2

13,739.7

vi) Forestry and Wild Life

84,463.2

1,13,830.2

1,14,143.6

1,30,524.2

vii) Plantations

 

-

 

 

viii) Food Storage and Warehousing

62,444.7

58,902.5

82,726.5

73,930.9

ix) Agricultural Research and Education

44,208.6

48,298.6

48,298.6

43,702.5

x) Agricultural Finance Institutions

 

 

 

 

xi) Co-operation

11,365.9

15,681.9

16,181.9

17,632.7

xii) Other Agricultural Programmes

4,695.2

5,409.1

5,409.1

5,246.0

2. Rural Development

5,37,564.1

5,61,888.0

5,63,982.3

5,11,741.1

3. Special Area Programmes

20,184.5

13,358.9

13,364.0

6,762.1

4. Irrigation and Flood Control

1,34,644.2

1,39,493.4

1,39,864.0

1,61,239.1

of which:

 

 

 

 

i) Major and Medium Irrigation

20,634.4

28,304.7

28,304.7

30,457.8

ii) Minor Irrigation

80,006.3

69,135.3

69,505.8

82,655.7

iii) Flood Control and Drainage

33,556.5

41,393.5

41,393.5

47,451.4

5. Energy

1,15,153.2

77,764.9

74,699.9

41,777.2

of which: Power

1,15,085.6

77,668.3

74,548.9

41,674.8

6. Industry and Minerals (i to iii)

1,01,630.1

1,19,633.5

1,23,807.0

1,53,037.1

i) Village and Small Industries

37,102.8

52,758.9

52,937.1

50,017.4

ii) Industries@

64,527.3

66,874.6

70,870.0

1,03,019.6

iii) Others**

 

 

 

 

7. Transport and Communications (i + ii)

1,19,448.7

2,12,868.5

2,17,661.3

1,74,662.6

i) Roads and Bridges

92,572.7

1,71,948.8

1,72,208.8

1,42,404.2

ii) Others @@

26,876.1

40,919.8

45,452.6

32,258.4

8. Science, Technology and Environment

1,900.6

4,738.9

4,895.2

2,900.2

9. General Economic Services (i to iv)

60,890.8

71,938.2

72,066.3

64,251.0

i) Secretariat- Economic Services

50,599.2

57,488.3

57,616.4

45,796.7

ii) Tourism

4,482.7

5,135.4

5,135.4

7,666.6

iii) Civil Supplies

40.1

86.9

86.9

440.2

iv) Others +

5,768.8

9,227.6

9,227.6

10,347.5

II. NON-DEVELOPMENTAL EXPENDITURE (General Services) (A to F)

34,48,317.3

40,37,729.9

41,94,258.1

44,75,296.8

A. Organs of State

69,398.6

1,06,778.2

1,46,254.1

1,25,622.8

B. Fiscal Services (i + ii)

1,02,968.0

1,55,976.1

1,55,976.2

1,54,628.9

i) Collection of Taxes and Duties

1,02,763.2

1,55,572.7

1,55,572.7

1,54,170.5

ii) Other Fiscal Services

204.8

403.5

403.5

458.5

C. Interest Payments and Servicing of Debt (1 + 2)

8,87,497.2

10,81,537.0

11,06,537.0

11,99,738.2

1. Appropriation for Reduction or Avoidance of Debt

2,00,000.0

2,00,000.0

2,25,000.0

2,40,000.0

2. Interest Payments (i to iv)

6,87,497.2

8,81,537.0

8,81,537.0

9,59,738.2

i) Interest on Loans from the Centre

9,093.1

9,615.0

9,615.0

9,551.6

ii) Interest on Internal Debt

5,89,073.8

7,32,428.8

7,32,428.8

8,55,717.1

of which:

 

 

 

 

(a) Interest on Market Loans

5,10,524.2

6,47,090.2

6,47,090.2

7,51,546.2

(b) Interest on NSSF

54,285.5

47,252.3

47,252.3

39,982.2

iii) Interest on Small Savings, State Provident Funds, etc.

89,330.3

1,39,493.2

1,39,493.2

88,364.5

iv) Others

 

-

 

6,105.0

D. Administrative Services (i to v)

6,77,812.8

10,29,288.9

10,72,771.1

11,49,981.1

i) Secretariat- General Services

34,794.1

88,574.9

1,10,421.9

2,65,503.4

ii) District Administration

23,552.0

30,645.7

36,519.5

37,943.7

iii) Police

4,82,556.6

7,30,275.0

7,32,608.2

6,45,329.5

iv) Public Works

38,948.4

62,405.6

62,405.6

89,565.7

v) Others ++

97,961.6

1,17,387.7

1,30,815.8

1,11,638.8

E. Pensions

16,40,663.2

16,20,891.3

16,20,891.3

17,81,143.4

F. Miscellaneous General Services

69,977.6

43,258.5

91,828.5

64,182.4

of which:

 

 

 

 

Payment on account of State Lotteries

 

-

 

 

III. Grants-in-Aid and Contributions

51,622.9

1,00,297.4

1,00,297.4

89,108.4

of which:

 

 

 

 

Compensation and Assignments to Local Bodies and Panchayati Raj Institutions

51,622.9

1,00,276.5

1,00,296.5

89,107.4

* : Include expenditure on Information and Publicity, Secretariat-Social Services, other Social Services, etc. @ : Include expenditure on Non-Ferrous Mining and Metallurgical Industries.

** : Include expenditure on other Industries and other Outlays on Industries and Minerals.

@@ : Include expenditure on Port and Light Houses, Civil Aviation, Road Transport, Inland Water Transport, etc.

+ : Include expenditure on Foreign Trade and Export Promotion, Census Survey and Statistics and Other General Economic Services.

++ : Include expenditure on Public Service Commission, Treasury and Accounts, Administration, Jails, Supplies and Disposal, Stationery and Printing, Other Administrative Services, etc.

Also see notes to Appendices.

Source: State Finances : A Study of Budgets of 2024-25 (RBI)

 

Capital Receipts of Assam, 2022-23 to 2024-25:

(₹ Lakh)

Item

ASSAM

2022-23 (Accounts)

2023-24  (Budget Estimates)

2023-24  (Revised Estimates)

2024-25  (Budget Estimates)

TOTAL CAPITAL RECEIPTS (I to XII)

1,49,22,121.7

2,05,65,802.1

1,97,47,896.2

1,76,21,181.0

TOTAL CAPITAL RECEIPTS (Includes Public Accounts on a net basis)*

25,65,625.6

29,37,109.3

32,90,874.7

29,61,898.6

I. Internal Debt (1 to 8)

23,83,440.3

20,46,858.0

39,60,983.0

25,18,271.1

1. Market Loans

17,10,000.0

17,72,965.0

20,00,000.0

20,09,340.0

2. Loans from LIC

 

-

 

 

3. Loans from National Bank for

 

 

 

 

Agriculture and Rural Development

2,12,576.3

2,73,893.0

4,10,099.0

5,08,931.0

4. Loans from SBI and other Banks

 

-

 

 

5. Loans from National Co-operative Development Corporation

 

-

 

 

6. WMA from RBI

4,60,864.0

0.0

15,50,884.0

0.1

7. Special Securities issued to NSSF

 

-

 

 

8. Others (including 106)@

 

-

 

 

II. Loans and Advances from the Centre (1 to 6)

4,43,562.2

4,58,372.5

5,21,073.0

4,25,799.0

1. State Plan Schemes

 

-

 

 

2. Central Plan Schemes

 

-

 

 

3. Centrally Sponsored Schemes

 

-

 

 

4. Non-Plan Loans

 

-

 

 

5. Ways and Means Advances from Centre

 

-

 

 

6. Other Loans for States/Union Territories with legislature schemes

4,43,562.2

4,58,372.5

5,21,073.0

4,25,799.0

III. Recovery of Loans and Advances (1 to 12)

506.7

30,688.4

3,35,702.4

2,22,103.2

1. Housing

-

316.9

316.9

2,916.4

2. Urban Development

-

2,826.4

32,546.0

28,331.3

3. Crop Husbandry

-

343.5

343.5

3,342.6

4. Food Storage and Warehousing

-

157.3

532.4

74.1

5. Co-operation

5.6

849.6

3,641.8

2,108.4

6. Minor Irrigation

 

 

 

 

7. Power Projects

-

17,774.9

1,22,144.9

1,72,076.8

8. Village and Small Industries

0.3

779.2

4,428.5

884.6

9. Industries and Minerals

50.0

5,259.4

1,65,053.7

2,475.6

10. Road Transport

-

-

-

-

11. Government Servants, etc.+

451.0

814.6

526.5

459.5

12. Others**

 

1,566.7

6,168.2

9,433.9

IV. Inter-State Settlement

-

-

-

-

V. Contingency Fund

1,80,000.0

 

 

 

VI. State Provident Funds, etc. (1 + 2)

2,24,078.1

2,16,272.0

2,17,356.0

2,10,835.0

1. State Provident Funds

2,13,585.0

2,06,279.0

2,07,179.0

2,01,658.0

2. Others

10,493.1

9,993.1

10,177.1

9,177.1

VII. Reserve Funds (1 to 4)

3,90,895.1

5,09,094.6

4,95,232.2

3,58,036.3

1. Depreciation/Renewal Reserve Funds

 

-

 

 

2. Sinking Funds

2,26,381.2

4,22,405.2

4,08,542.8

2,64,342.0

3. Famine Relief Fund

 

-

 

 

4. Others

1,64,513.9

86,689.4

86,689.4

93,694.4

VIII. Deposits and Advances (1 to 4)

9,49,360.0

10,87,462.5

10,78,517.2

11,43,315.2

1. Civil Deposits

4,84,035.3

5,07,016.1

4,98,128.1

5,17,890.2

2. Deposits of Local Funds

-

0.4

0.4

0.4

3. Civil Advances

2,14,267.9

2,10,264.2

2,10,207.0

2,33,281.7

4. Others

2,51,056.9

3,70,181.8

3,70,181.8

3,92,142.9

IX. Suspense and Miscellaneous (1 to 4)

94,64,417.9

1,52,56,660.2

1,22,19,228.4

1,20,77,118.7

1. Suspense

95,827.8

68,217.7

67,643.0

74,233.9

2. Cash Balance Investment Accounts

93,65,082.0

1,51,85,670.9

1,21,48,536.7

1,19,98,921.4

3. Deposits with RBI

 

-

 

 

4. Others

3,508.1

2,771.6

3,048.8

3,963.4

X. Appropriation to Contingency Fund

-

-

-

-

XI. Miscellaneous Capital Receipts

 

-

 

 

XII. Remittances

8,85,861.4

9,60,393.9

9,19,803.9

6,65,702.5

* : Sum of Items I to XII where Items IV to X, XII and I(4) are on a net basis while Items I (6) and IX (2 and 3) are excluded. Items I (6) and IX (2 and 3) have been taken as financing items for overall surplus/deficit.

@ : Include Land Compensation Bonds, loans from Khadi and Village Industries Commission, CWC, etc.

+ : Comprises recovery of loans and advances from Government Servants for housing, purchase of conveyance, festivals, marriages, etc.

** : Include recovery of loans and advances for Education, Art and Culture, Social Security and Welfare, Fisheries and Animal Husbandry, etc.

$ : State Provident Funds also includes other savings deposits. Also see Notes to Appendices

Source: State Finances : A Study of Budgets of 2024-25 (RBI)

 

Capital Expenditure of Assam, 2022-23 and 2024-25:

Item

ASSAM

2022-23 (Accounts)

2023-24 (Budget Estimates)

2023-24  (Revised Estimates)

2024-25  (Budget Estimates)

TOTAL CAPITAL DISBURSEMENTS (I to XII)

1,35,99,652.2

2,07,74,516.7

1,97,77,831.5

1,76,46,884.9

TOTAL CAPITAL DISBURSEMENTS (Excluding Public Accounts)$

19,05,977.1

28,41,867.7

36,02,334.1

33,79,876.0

I. Total Capital Outlay (1 + 2)

15,99,771.0

23,82,246.6

31,39,888.9

26,59,558.2

1. Development (a + b)

14,07,620.7

18,65,431.8

25,55,997.8

21,79,374.5

(a) Social Services (1 to 9)

2,63,812.5

4,31,047.8

6,27,444.1

6,97,135.3

1. Education, Sports, Art and Culture

52,025.7

94,653.4

1,91,213.4

1,53,849.5

2. Medical and Public Health

57,199.4

80,236.5

1,06,651.4

1,21,805.6

3. Family Welfare

-

98.5

98.5

218.0

4. Water Supply and Sanitation

86,329.2

1,25,765.2

1,47,765.2

1,27,458.1

5. Housing

9,703.6

9,153.6

9,629.1

5,039.3

6. Urban Development

20,614.8

44,266.7

90,854.3

1,18,633.7

7. Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes

10,608.3

35,940.3

35,940.8

80,099.9

8. Social Security and Welfare

1,936.9

29,526.9

33,279.3

66,148.3

9. Others*

25,394.7

11,406.9

12,012.2

23,882.9

(b) Economic Services (1 to 10)

11,43,808.2

14,34,384.0

19,28,553.7

14,82,239.2

1. Agriculture and Allied Activities (i to xi)

14,120.3

54,464.4

58,962.8

92,408.8

i) Crop Husbandry

1,747.0

17,251.4

17,251.4

64,439.0

ii) Soil and Water Conservation

3,851.3

4,407.4

4,407.4

6,074.5

iii) Animal Husbandry

1,956.9

8,453.3

8,453.3

6,494.9

iv) Dairy Development

290.4

1,391.5

1,391.5

827.3

v) Fisheries

991.0

5,821.4

5,821.4

4,300.0

vi) Forestry and Wild Life

1,592.1

8,467.5

8,467.5

4,400.0

vii) Plantations

-

-

-

-

viii) Food Storage and Warehousing

305.5

402.5

851.5

872.3

ix) Agricultural Research and Education

-

-

-

-

x) Co-operation

3,386.2

8,269.4

12,318.7

5,000.8

xi) Others @

 

-

 

 

2. Rural Development

-

-

-

400.0

3. Special Area Programmes

35,385.6

8,266.2

8,266.2

6,181.8

of which: Hill Areas

-

-

-

-

4. Irrigation and Flood Control

1,18,516.9

1,49,754.2

1,57,786.6

2,24,686.4

5. Energy

78,292.0

69,856.8

2,81,955.8

2,19,705.7

6. Industry and Minerals (i to iv)

14,532.2

23,045.3

2,91,221.3

81,199.0

i) Village and Small Industries

483.0

2,385.7

8,408.2

3,003.9

ii) Iron and Steel Industries

-

-

-

-

iii) Non-Ferrous Mining and Metallurgical Industries

120.1

517.7

517.7

322.0

iv) Others #

13,929.2

20,141.9

2,82,295.5

77,873.1

7. Transport (i + ii)

8,65,245.1

11,13,251.0

11,14,432.0

8,39,909.7

i) Roads and Bridges

8,33,878.9

10,78,432.0

10,78,432.1

8,16,577.9

ii) Others **

31,366.3

34,818.9

36,000.0

23,331.8

8. Communications

-

-

-

-

9. Science, Technology and Environment

8,934.2

7,472.5

7,472.5

8,557.8

10. General Economic Services (i + ii)

8,781.8

8,273.7

8,456.6

9,190.1

i) Tourism

4,975.8

5,795.2

5,978.0

2,650.1

ii) Others @@

3,806.0

2,478.5

2,478.6

6,540.0

2. Non-Development (General Services)

1,92,150.3

5,16,814.9

5,83,891.1

4,80,183.7

II. Discharge of Internal Debt (1 to 8)

7,17,105.9

4,23,991.7

19,74,875.7

7,12,331.5

1. Market Loans

99,500.0

2,50,000.0

2,50,000.0

5,15,000.0

2. Loans from LIC

-

-

-

-

3. Loans from National Bank for Agriculture and Rural Development

80,730.4

98,000.0

98,000.0

1,21,362.0

4. Loans from SBI and other Banks

-

-

-

-

5. Loans from National Co-operative Development Corporation

450.7

450.7

450.7

450.7

6. WMA from RBI

4,60,864.0

0.0

15,50,884.0

0.1

7. Special Securities issued to NSSF

75,496.4

75,496.4

75,496.4

75,496.4

8. Others (including 106)

64.4

44.6

44.6

22.3

III. Repayment of Loans to the Centre (1 to 7)

15,980.4

16,717.1

16,717.2

6,839.0

1. State Plan Schemes

-

-

-

-

2. Central Plan Schemes

-

-

-

-

3. Centrally Sponsored Schemes

-

-

-

-

4. Non-Plan Loans

-

-

0.1

0.1

5. Ways and Means Advances from Centre

-

-

-

-

6. Other Loans for States/Union Territories with legislature schemes

15,980.4

16,717.1

16,717.1

6,838.9

IV. Loans and Advances by State Governments (1+2)

33,983.8

18,912.3

21,736.3

1,147.4

1. Development Purposes (a + b)

33,723.8

18,711.3

21,535.3

1,061.4

a) Social Services ( 1 to 7)

200.0

450.0

450.0

390.0

1. Education, Sports, Art and Culture

-

-

-

-

2. Medical and Public Health

-

-

-

-

3. Family Welfare

-

-

-

-

4. Water Supply and Sanitation

-

-

-

-

5. Housing

-

-

-

-

6. Government Servants (Housing)

200.0

279.0

279.0

40.0

7. Others

-

171.0

171.0

350.0

b) Economic Services (1 to 10)

33,523.8

18,261.3

21,085.3

671.4

1. Crop Husbandry

-

-

-

-

2. Soil and Water Conservation

-

-

-

-

3. Food Storage and Warehousing

-

-

-

-

4. Co-operation

-

-

-

-

5. Major and Medium Irrigation, etc.

-

-

-

-

6. Power Projects

5,398.8

7,028.2

7,248.2

-

7. Village and Small Industries

-

162.0

162.0

136.0

8. Other Industries and Minerals

-

-

-

-

9. Rural Development

-

-

-

-

10. Others

28,125.0

11,071.1

13,675.1

535.4

2. Non-Development Purposes (a + b)

260.0

201.0

201.0

86.0

a) Government Servants (other than Housing)

260.0

201.0

201.0

86.0

b) Miscellaneous

-

-

-

-

V. Inter-State Settlement

-

-

-

-

VI. Contingency Fund

-

-

-

-

VII. State Provident Funds, etc. (1+2)

2,14,061.0

2,29,208.9

2,35,467.0

2,59,013.7

1. State Provident Funds

1,96,268.1

2,04,411.2

2,10,669.3

2,31,736.3

2. Others

17,792.9

24,797.7

24,797.7

27,277.5

VIII. Reserve Funds (1 to 4)

3,20,506.5

2,86,972.1

4,95,231.4

3,71,318.4

1. Depreciation/Renewal Reserve Funds

-

-

-

-

2. Sinking Funds

2,26,381.2

2,00,282.7

4,08,542.0

2,77,624.0

3. Famine Relief Fund

-

-

-

-

4. Others

94,125.3

86,689.4

86,689.4

93,694.4

IX. Deposits and Advances (1 to 4)

8,47,117.7

8,99,268.9

8,99,268.9

9,30,389.4

1. Civil Deposits

4,40,237.3

3,68,833.3

3,68,833.3

3,81,154.1

2. Deposits of Local Funds

-

-

-

-

3. Civil Advances

1,58,202.4

1,70,395.7

1,70,395.7

1,53,175.3

4. Others

2,48,678.0

3,60,040.0

3,60,040.0

3,96,060.0

X. Suspense and Miscellaneous (1 to 4)

87,79,051.7

1,55,46,327.6

1,20,23,795.2

1,17,61,484.3

1. Suspense

73,171.0

54,125.6

1,54,207.5

1,52,132.7

2. Cash Balance Investment Accounts

87,02,261.0

1,54,89,627.0

1,18,67,012.7

1,16,06,647.9

3. Deposits with RBI

-

-

-

-

4. Others

3,619.7

2,575.0

2,575.0

2,703.8

XI. Appropriation to Contingency Fund

1,80,000.0

-

-

-

XII. Remittances

8,92,074.2

9,70,871.4

9,70,851.0

9,44,803.0

A. Surplus (+)/Deficit (-) on Revenue Account

-12,07,234.6

2,74,810.2

-1,39,583.2

1,85,198.4

B. Surplus (+)/Deficit(-) on Capital Account

6,59,648.5

95,241.6

-3,11,459.4

-4,17,977.4

C. Overall Surplus (+)/Deficit (-) (A+B)

-5,47,586.0

3,70,051.8

-4,51,042.5

-2,32,779.0

D. Financing of Surplus (+)/Deficit (-) (C = i to iii)

-5,47,586.1

3,70,051.7

-4,51,042.6

-2,32,779.0

i. Increase (+)/Decrease (-) in Cash Balances

1,15,234.9

66,095.6

-1,69,518.6

1,59,494.5

a) Opening Balance

-1,82,658.0

-1,59,618.7

-67,423.1

-2,36,941.6

b) Closing Balance

-67,423.1

-93,523.1

-2,36,941.6

-77,447.1

ii. Withdrawals from (-)/Additions to (+) Cash Balance Investment Account (net)

-6,62,821.0

3,03,956.1

-2,81,524.0

-3,92,273.6

iii. Increase (-)/Decrease (+) in Ways and Means Advances and Overdrafts from RBI (net)

-

-

-

-

$ : Sum of Items I to IV while items at II(4) and II(6) are excluded item II(4) has been taken on a net basis under capital receipts while item II(6) has been taken as financing item for overall surplus/deficit.

* : Include outlay on Information and Publicity, other Social Services, etc.

@ : Include outlay on other Agricultural Programmes, etc.

# : Include outlay on Cement and Non-Metallic Industries, Petro-Chemical Industries, Chemical Industries, Engineering Industries, Telecommunication and Electronic Industries, Consumer Industries, Atomic Energy Industries, other Industries and Minerals, etc.

** : Include outlay on Indian Railway Commercial Lines, Indian Railway Strategic Lines, Ports and Light Houses, Shipping, Civil Aviation, Road Transport, Inland Water Transport, Other Transport, etc.

@@ : Include outlay on Foreign Trade and Export Promotion Technology, other General Economic Services, Investments in General Financial and Trading Institutions, International Financial Institutions, etc.

Source: State Finances : A Study of Budgets of 2024-25 (RBI)