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Document - States: Sikkim and Tamil Nadu () or PDF - States: Sikkim and Tamil Nadu ()
Date : Jan 23, 2026
States: Sikkim and Tamil Nadu
Appendix IV : Capital Expenditure of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item SIKKIM TAMILNADU
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates) 2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5 2 3 4 5
TOTAL CAPITAL DISBURSEMENTS (I to XII) 26,30,192.2 25,40,601.8 26,36,166.1 28,59,717.7 9,43,66,533.6 2,94,49,409.5 5,03,26,684.0 4,88,29,481.6
TOTAL CAPITAL DISBURSEMENTS (Excluding Public Accounts)$ 2,95,757.0 3,75,290.3 4,70,854.6 5,16,752.6 92,91,010.1 1,05,38,700.8 99,50,901.0 1,13,04,571.5
I. Total Capital Outlay (1+2) 2,66,066.0 3,33,796.1 4,29,342.7 4,50,501.3 40,50,020.3 47,68,130.4 46,76,603.3 57,23,096.1
1. Development (a+b) 1,93,988.6 2,37,301.2 3,37,265.0 3,05,547.7 39,55,014.9 46,13,509.2 45,61,155.9 55,23,967.9
(a) Social Services (1 to 9) 1,22,683.4 1,33,861.3 1,88,915.1 1,35,367.7 14,39,805.1 14,22,174.1 17,40,601.9 15,23,687.4
1. Education, Sports, Art and Culture 46,835.9 33,956.9 49,651.4 52,554.6 1,00,955.0 1,35,717.6 2,02,208.9 2,06,752.6
2. Medical and Public Health 11,242.4 11,090.4 14,649.9 5,801.2 64,216.2 55,407.4 80,543.4 70,665.6
3. Family Welfare 57,385.8 60,000.0 1,21,811.7 61,561.1
4. Water Supply and Sanitation 16,915.2 12,065.3 12,044.5 21,980.5 4,49,253.6 6,15,719.4 6,73,763.5 4,24,260.3
5. Housing 5,829.1 26,087.2 26,255.4 1,873.8 1,265.0 19,620.7 17,655.8 26,369.0
6. Urban Development 40,131.5 13,664.1 37,347.1 22,087.0 6,41,450.1 4,02,785.1 4,81,068.7 5,96,834.4
7. Welfare of Scheduled Castes, Scheduled Tribes and Other Backward Classes 562.6 32,908.9 32,908.9 26,794.1 76,983.4 92,974.9 1,04,366.4 96,804.9
8. Social Security and Welfare 1,060.9 3,944.6 15,940.6 4,129.5 18,814.0 14,449.1 14,302.9 12,510.7
9. Others* 105.9 143.9 117.2 147.1 29,482.0 25,499.9 44,880.8 27,928.8
(b) Economic Services (1 to 10) 71,305.2 1,03,439.8 1,48,349.9 1,70,180.0 25,15,209.8 31,91,335.1 28,20,554.0 40,00,280.5
1. Agriculture and Allied Activities (i to xi) 836.2 2,391.1 2,177.7 2,938.4 1,57,243.3 2,07,232.7 2,08,354.5 2,22,481.4
i) Crop Husbandry 240.0 233.0 80.0 406.0 16,966.5 11,192.6 6,333.3 10,482.5
ii) Soil and Water Conservation 2,146.4 722.7 930.3 718.3
iii) Animal Husbandry 4.8 298.5 298.5 357.0 7,483.8 5,925.1 5,988.6 4,440.7
iv) Dairy Development 28,930.5 54,200.0 46,000.0 58,000.0
v) Fisheries 85.9 85.9 60.0 64,160.4 60,627.8 91,090.2 76,041.3
vi) Forestry and Wild Life 340.7 1,497.7 1,497.7 1,673.4 23,001.3 45,677.2 40,457.4 61,092.5
vii) Plantations
viii) Food Storage and Warehousing 211.0 155.5 95.1 404.0 10,846.9 26,338.4 11,856.1 8,206.0
ix) Agricultural Research and Education 1,000.0 1,500.0 3,157.7 3,500.0
x) Co-operation 39.8 120.5 120.5 38.0 -15.4 0.1 -14.1 0.1
xi) Others@ 2,723.0 1,048.9 2,555.1 0.0
2. Rural Development 2,707.1 1,174.1 1,074.1 2,494.6 2,15,869.0 5,42,305.0 3,99,007.1 4,79,657.8
3. Special Area Programmes 400.0 12,612.4 12,752.6 7,466.0 7,424.7 5,000.0 7,425.0 7,425.0
of which: Hill Areas 7,424.7 5,000.0 7,425.0 7,425.0
4. Irrigation and Flood Control 6,647.9 9,828.9 10,928.9 13,052.6 3,74,637.7 4,05,943.5 3,54,498.8 4,35,485.3
5. Energy 7,794.6 16,288.6 40,430.7 41,902.0 12,931.0 39,430.0 12,442.0 5,06,780.0
6. Industry and Minerals (i to iv) 84.5 1,396.9 1,398.9 450.0 21,149.2 11,300.1 -0.1 11,150.1
i) Village and Small Industries 0.8 201.9 203.9 420.0 11,150.0 11,300.0 0.0 11,150.0
ii) Iron and Steel Industries
iii) Non-Ferrous Mining and Metallurgical Industries 83.7 87.6 87.6 18.5
iv) Others# 1,107.4 1,107.4 11.5 9,999.2 0.0 -0.2 0.0

Appendix IV : Capital Expenditure of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item SIKKIM TAMILNADU
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates) 2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5 2 3 4 5
7. Transport (i + ii) 43,042.5 51,027.0 53,931.8 67,093.2 17,12,996.5 19,59,241.0 18,14,143.8 23,06,554.9
i) Roads and Bridges 42,915.0 50,924.0 53,028.8 67,035.2 16,14,795.1 17,88,854.9 17,02,505.3 18,45,639.5
ii) Others** 127.5 103.0 903.0 58.0 98,201.3 1,70,386.1 1,11,638.5 4,60,915.4
8. Communications
9. Science, Technology and Environment 144.4 47.4 32.4 21.0   7,000.0 7,000.0 5,000.0
10. General Economic Services (i + ii) 9,648.0 8,673.3 25,622.7 34,762.2 12,958.5 13,882.8 17,682.9 25,746.1
i) Tourism 9,555.0 8,528.7 25,456.7 34,654.4 8,138.8 11,382.1 17,542.9 23,246.0
ii) Others@@ 93.1 144.6 166.0 107.8 4,819.6 2,500.7 140.0 2,500.0
2. Non-Development (General Services) 72,077.4 96,494.9 92,077.7 1,44,953.6 95,005.4 1,54,621.2 1,15,447.4 1,99,128.2
II. Discharge of Internal Debt (1 to 8) 28,498.0 40,223.5 40,241.2 65,205.2 41,64,320.1 38,50,888.7 38,48,621.2 44,51,414.3
1. Market Loans 21,500.0 33,000.0 33,000.0 58,000.0 34,74,917.8 31,45,000.0 31,45,074.4 37,37,500.0
2. Loans from LIC 825.8 708.9 708.9 498.6 5,397.9 5,247.1 5,172.3 4,955.9
3. Loans from National Bank for Agriculture and Rural Development 4,328.6 4,893.8 4,911.5 5,429.0 2,69,046.3 2,85,781.2 2,82,909.0 3,03,447.6
4. Loans from SBI and other Banks   616.6 1,227.0 8,308.0
5. Loans from National Co-operative Development Corporation 6,072.9 5,420.7 5,415.4 2,940.2
6. WMA from RBI
7. Special Securities issued to NSSF 1,610.5 1,610.5 1,610.5 1,268.7 1,80,308.1 1,80,308.1 1,80,308.1 1,65,870.7
8. Others (including 106) 233.2 10.3 10.3 8.8 2,28,577.1 2,28,515.0 2,28,515.0 2,28,392.0
III. Repayment of Loans to the Centre (1 to 6) 1,137.8 1,135.7 1,135.7 911.1 1,92,158.6 2,66,937.1 2,20,646.0 2,52,543.8
1. State Plan Schemes 1,014.5 985.4 985.4 725.4 1,55,972.6 1,41,707.0 1,35,230.1 1,35,802.8
2. Central Plan Schemes 29.8 30.4 30.4 35.7
3. Centrally Sponsored Schemes 9.6 9.4 9.4 9.4 105.6 105.6 105.6 105.6
4. Non-Plan Loans 0.0 0.0 435.1 428.7 428.7 425.4
5. Loans for Special Schemes 22.0 14.0 14.0 0.0
6. Other Loans for States/Union Territories with legislature schemes 62.0 96.5 96.5 140.6 35,645.3 1,24,695.8 84,881.6 1,16,209.9
IV. Loans and Advances by State Governments (1+2) 55.1 135.0 135.0 135.0 8,84,511.1 16,53,361.3 12,06,257.5 8,85,825.3
1. Development Purposes (a + b) 55.1 125.0 125.0 125.0 8,77,364.7 16,43,228.1 11,96,599.3 8,76,167.1
a) Social Services (1 to 7) 55.1 125.0 125.0 125.0 6,55,244.5 13,58,145.6 10,03,541.5 6,15,166.9
1. Education, Sports, Art and Culture
2. Medical and Public Health
3. Family Welfare
4. Water Supply and Sanitation
5. Housing 30.0 2,050.0 4,919.0 1,385.0
6. Government Servants (Housing) 55.1 125.0 125.0 125.0 27,686.5 30,295.6 33,074.1 33,400.0
7. Others 6,27,528.0 13,25,800.0 9,65,548.4 5,80,381.8

Appendix IV : Capital Expenditure of States and Union Territories with Legislature (Contd.)
(₹ Lakh)
Item SIKKIM TAMILNADU
2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates) 2023-24 (Accounts) 2024-25 (Budget Estimates) 2024-25 (Revised Estimates) 2025-26 (Budget Estimates)
1 2 3 4 5 2 3 4 5
b) Economic Services (1 to 10) 2,22,120.2 2,85,082.4 1,93,057.7 2,61,000.3
1. Crop Husbandry 12,500.0 0.0 12,000.0
2. Soil and Water Conservation
3. Food Storage and Warehousing 0.0 0.0
4. Co-operation 15,561.3 0.0 10,970.4 0.0
5. Major and Medium Irrigation, etc.
6. Power Projects 95,522.0 68,315.0 20,259.0 80,000.0
7. Village and Small Industries 6,896.1 4,000.0 0.0 0.0
8. Other Industries and Minerals 24,154.2 58,000.1 41,500.1 68,000.1
9. Rural Development
10. Others 67,486.6 1,54,767.3 1,08,328.2 1,13,000.1
2. Non-Development Purposes (a + b) 10.0 10.0 10.0 7,146.4 10,133.2 9,658.2 9,658.2
a) Government Servants (other than Housing) 10.0 10.0 10.0 7,146.4 10,133.2 9,658.2 9,658.2
b) Miscellaneous 0.0 0.0
V. Inter-StateSettlement
VI. Contingency Fund 547.0
VII. State Provident Funds, etc.(1 + 2) 46,649.9 49,736.0 49,736.0 49,809.6 7,98,917.9 8,46,056.3 8,07,625.8 8,80,494.7
1. State Provident Funds 45,994.6 49,000.0 49,000.0 49,000.0 7,87,598.7 8,36,731.3 7,95,262.2 8,68,182.6
2. Others 655.3 736.0 736.0 809.6 11,319.2 9,325.0 12,363.7 12,312.1
VIII. Reserve Funds (1 to 4) 39,424.3 43,389.8 43,389.8 30,290.4 16,24,867.4 12,01,962.7 11,27,862.4 13,08,635.9
1. Depreciation/Renewal Reserve Funds
2. Sinking Funds 7,550.5 1,500.0 1,500.0 2,100.0 6,42,286.6 1,30,357.9 39,087.6 1,76,332.8
3. Famine Relief Fund
4. Others 31,873.8 41,889.8 41,889.8 28,190.4 9,82,580.8 10,71,604.8 10,88,774.8 11,32,303.2
IX. Deposits and Advances (1 to 4) 45,789.3 42,664.3 42,664.3 56,741.3 1,26,88,291.5 78,16,301.7 94,03,466.0 1,02,21,884.9
1. Civil Deposits 17,192.1 13,664.3 13,664.3 21,741.2 1,09,86,618.4 53,41,219.4 66,30,272.7 84,85,481.6
2. Deposits of Local Funds 2,07,607.4 1,92,776.9 1,254.8 1,254.7
3. Civil Advances
4. Others 28,597.2 29,000.0 29,000.0 35,000.0 14,94,065.7 22,82,305.4 27,71,938.5 17,35,148.5
X. Suspense and Miscellaneous (1 to 4) 18,39,228.4 17,34,423.8 17,34,423.8 18,53,510.6 6,99,62,408.7 90,45,764.8 2,90,00,601.4 2,51,05,586.2
1. Suspense 491.5 670.7 670.7 686.1 66,63,006.7 -60,14,236.0 75,85,586.2 75,85,586.2
2. Cash Balance Investment Accounts 10,57,651.6 9,91,000.0 9,91,000.0 10,60,653.1 2,93,81,576.5 1,50,60,000.0 2,14,15,000.1 1,75,20,000.0
3. Deposits with RBI
4. Others 7,81,085.3 7,42,753.1 7,42,753.1 7,92,171.3 3,39,17,825.5 0.8 15.2 0.1
XI. Appropriation to Contingency Fund 35,000.0
XII. Remittances 3,63,343.4 2,95,097.6 2,95,097.6 3,52,613.3 491.1 6.7 0.4 0.4
A. Surplus (+)/Deficit (-) on Revenue Account 13,082.9 49,933.8 1,06,818.9 1,20,319.8 -45,12,110.8 -49,27,873.4 -46,46,750.1 -41,63,493.8
B. Surplus (+)/Deficit(-) on Capital Account -18,397.2 -45,524.3 -90,329.1 -1,57,054.0 41,04,973.6 49,17,733.1 42,28,268.5 39,17,198.3
C. Overall Surplus (+)/Deficit (-) (A+B) -5,314.3 4,409.6 16,489.8 -36,734.2 -4,07,137.2 -10,140.3 -4,18,481.6 -2,46,295.5
D. Financing of Surplus (+)/Deficit (-) (C = i to iii) -5,314.3 4,409.6 16,489.8 -36,734.2 -4,07,137.2 -10,140.3 -4,18,481.6 -2,46,295.5
i. Increase (+)/Decrease (-) in Cash Balances -2,312.7 4,409.6 86,143.0 -36,734.2 -5,084.6 -114.4 10,679.8 2,435.0
a) Opening Balance 7,625.6 26,997.3 5,312.9 91,455.8 -4,237.2 6,474.7 -9,321.8 1,358.0
b) Closing Balance 5,312.9 31,406.9 91,455.8 54,721.7 -9,321.8 6,360.3 1,358.0 3,793.0
ii. Withdrawals from (–)/Additions to (+) Cash Balance Investment Account (net) -3,001.6 -69,653.1 -4,02,052.6 -10,025.9 -4,29,161.4 -2,48,730.5
iii. Increase (-)/Decrease (+) in Ways and Means Advances and Overdrafts from RBI (net) 0.0 0.0 0.0