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From 'public debt' to 'cess', six of the most used terms explained

The Union Budget is the most comprehensive report on the government’s finances combining all sources of revenue and expenditures.


Capital budget consists of capital receipts and capital expenditure.

It is the total amount borrowed by the government to meet its development budget, including total liabilities. 

It occurs when the value of goods and services imported by the country exceeds the value of those exported.


It is a type of tax imposed by the government on certain taxes until adequate funds are received.

It highlights the economic trends of the country to understand resource mobilisation and allocation in the Union Budget. 


The Union Budget reflects and shapes the economy and has become a significant statement of government policy since independence.


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Budget Terminology: Basic concepts covered

Anticipations, hopes and discussions regarding this year’s Budget are already underway. However, before we gear up to discuss how this budget should be, it helps if we learn various terms common in a budget speech.

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Budget Terminology: Basic concepts covered

Anticipations, hopes and discussions regarding this year’s Budget are already underway. However, before we gear up to discuss how this budget should be, it helps if we learn various terms common in a budget speech.

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