| (₹ Crore) | | Item | 2026-27 | 2025-26 | | Budget Estimates | April 2026 | Provisional Accounts | Revised Estimates | Provisional Accounts as per cent to Revised Estimates | | Actuals | Percent to Budget Estimates | | 1 | 2 | 3 | 4 | 5 | 6 | | 1. Revenue Receipts | 3,533,150 | 202,785 | 5.7 | 3,302,225 | 3,342,323 | 98.8 | | 1.1 Tax Revenue (Net) | 2,866,922 | 178,492 | 6.2 | 2,623,264 | 2,674,661 | 98.1 | | 1.2 Non-Tax Revenue | 666,228 | 24,293 | 3.6 | 678,961 | 667,662 | 101.7 | | 2. Non Debt Capital Receipts | 118,397 | 9,894 | 8.4 | 83,757 | 64,027 | 130.8 | | 2.1 Recovery of Loans | 38,397 | 3,522 | 9.2 | 24,617 | 30,190 | 81.5 | | 2.2 Other Receipts | 80,000 | 6,372 | 8.0 | 59,140 | 33,837 | 174.8 | | 3. Total Receipts (excluding borrowings) (1+2) | 3,651,547 | 212,679 | 5.8 | 3,385,982 | 3,406,350 | 99.4 | | 4. Revenue Expenditure | 4,125,494 | 385,151 | 9.3 | 3,836,032 | 3,869,087 | 99.1 | | of which: | | | | | | | | 4.1 Interest Payments | 1,403,972 | 109,562 | 7.8 | 1,242,575 | 1,274,338 | 97.5 | | 5. Capital Expenditure | 1,221,821 | 189,831 | 15.5 | 1,069,119 | 1,095,755 | 97.6 | | 6. Total Expenditure (4+5) | 5,347,315 | 574,982 | 10.8 | 4,905,151 | 4,964,842 | 98.8 | | 7. Revenue Deficit (4-1) | 592,344 | 182,366 | 30.8 | 533,807 | 526,764 | 101.3 | | 8. Fiscal Deficit (6-3) | 1,695,768 | 362,303 | 21.4 | 1,519,169 | 1,558,492 | 97.5 | | 9. Gross Primary Deficit (8-4.1) | 291,796 | 252,741 | 86.6 | 276,594 | 284,154 | 97.3 | | Sources: Controller General of Accounts (CGA), Ministry of Finance, Government of India; and Union Budget 2026-27. | |