| (₹ Crore) |
| Item | Financial Year | April – December |
| 2025-26 (Revised Estimates) | 2025-26 (Actuals) | 2024-25 (Actuals) | Percentage to Revised Estimates |
| 2025-26 | 2024-25 |
| 1 | 2 | 3 | 4 | 5 |
| 1 Revenue Receipts | 3342323 | 2479109 | 2290710 | 74.2 | 74.2 |
| 1.1 Tax Revenue (Net) | 2674661 | 1939254 | 1843053 | 72.5 | 72.1 |
| 1.2 Non-Tax Revenue | 667662 | 539855 | 447657 | 80.9 | 84.3 |
| 2 Non Debt Capital Receipt | 64027 | 46047 | 27295 | 71.9 | 46.3 |
| 2.1 Recovery of Loans | 30190 | 18226 | 18301 | 60.4 | 70.4 |
| 2.2 Other Receipts | 33837 | 27821 | 8994 | 82.2 | 27.3 |
| 3 Total Receipts (excluding borrowings) (1+2) | 3406350 | 2525156 | 2318005 | 74.1 | 73.7 |
| 4 Revenue Expenditure of which : | 3869087 | 2593063 | 2546757 | 67.0 | 68.9 |
| 4.1 Interest Payments | 1274338 | 911059 | 808313 | 71.5 | 71.0 |
| 5 Capital Expenditure | 1095755 | 787935 | 685337 | 71.9 | 67.3 |
| 6 Total Expenditure (4+5) | 4964842 | 3380998 | 3232094 | 68.1 | 68.5 |
| 7 Revenue Deficit (4-1) | 526764 | 113954 | 256047 | 21.6 | 42.0 |
| 8 Fiscal Deficit (6-3) | 1558492 | 855842 | 914089 | 54.9 | 58.2 |
| 9 Gross Primary Deficit (8-4.1) | 284154 | -55217 | 105776 | -19.4 | 24.5 |
| Sources: Controller General of Accounts (CGA), Ministry of Finance, Government of India and Union Budget 2026-27. |