RE : Revised Estimates. BE : Budget Estimates GFD : Gross Fiscal Deficit.
+ : Include revenue receipts and disinvestments proceeds from 1991-92 onwards and only revenue receipts for all other years.
$ : Include revenue expenditure, capital outlay and loans and advances net of recoveries.
£ : Include dated securities and 364-day treasury bills.
@ : Other borrowings comprise small savings, state provident fund, special deposits, reserve funds, treasury bills excluding 364-day treasury bills, etc.
# : Represent variation in ad hoc treasury bills issued net of changes in cash balances with RBI up to March 31,1997.
* : Exclusive of amount raised under Market Stabilisation Scheme.
Also see Notes on Tables.
Source : Budget documents of the Government of India.
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