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Date : Nov 30, 2021
Statement 18: Composition of Outstanding Liabilities
(As at end-March 2020)
(₹ Crore)
State/UT SDLs UDAY Compensation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institutions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contingency Fund Outstanding Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
1. Andhra Pradesh 1,88,820.0 8,256.0 1,500.1 11,331.3 61.3 16.0 5,596.4 118.7 -83.2 5,709.1 2,15,616.5 17,762.8 16,745.4 2,957.4 54,539.3 50.0 3,07,671.5
2. Arunachal Pradesh 4,294.5 1,151.3 0.5 722.1 115.1 13.8 851.5 6,297.3 123.5 2,503.5 2,937.4 263.3 0.0 12,125.1
3. Assam 41,551.0 7,199.6 3,848.1 31.5 3,879.6 52,630.3 1,275.4 13,156.5 5,655.3 610.3 200.0 73,527.8
4. Bihar 1,07,401.1 2,331.8 18.9 17,742.3 21.6 -1.3 7,987.8 -0.1 600.0 8.4 8,616.3 1,36,110.5 12,122.1 9,279.1 549.3 35,123.3 350.0 1,93,534.3
5. Chhattisgarh 50,429.9 870.1 0.1 4,431.0 20.3 1.5 4,571.8 7.5 4,601.1 60,332.2 2,777.3 7,617.7 9,697.0 5,481.5 100.0 86,005.7
6. Goa 13,010.0 2,138.2 3.3 545.6 0.3 48.3 597.5 15,745.7 1,140.4 2,495.6 1,105.4 2,058.7 99.9 22,645.7
7. Gujarat 2,07,923.7 2.3 35,755.6 15,968.4 12.8 15,981.2 2,59,662.8 7,457.1 10,601.2 16,832.8 34,598.0 200.0 3,29,351.8
8. Haryana 1,35,664.2 25,950.0 9,365.1 0.4 2,864.7 5,230.6 4,153.9 554.5 12,804.0 1,83,783.4 1,884.7 16,962.5 8,494.4 7,921.1 200.0 2,19,245.9
9. Himachal Pradesh 28,142.2 2,890.5 5,528.0 24.8 2,755.8 125.4 61.2 2,967.2 39,527.8 1,045.9 15,537.1 2,722.3 3,380.3 5.0 62,218.4
10. Jharkhand 42,766.7 5,553.4 6.4 7,556.4 4.7 0.9 7,119.5 0.0 72.3 466.9 7,664.3 63,547.2 2,594.9 1,216.9 5,548.0 21,097.6 500.0 94,504.5
11. Karnataka 2,00,389.9 0.4 15,360.7 72.5 0.5 4,646.7 0.2 -133.6 0.0 4,586.4 2,20,337.3 13,917.9 35,179.2 37,599.0 31,552.3 80.0 3,38,665.7
12. Kerala 1,42,336.0 0.9 17,395.5 529.8 880.6 153.1 3,199.9 480.1 984.0 5,697.8 1,65,960.0 8,679.5 85,671.2 3,113.9 4,135.8 25.0 2,67,585.4
13. Madhya Pradesh 1,15,367.5 7,360.0 0.4 26,851.4 24.4 2.3 9,863.4 0.8 186.1 136.2 10,213.2 1,59,792.5 1,040.8 19,033.7 12,316.0 18,806.0 500.0 2,11,489.0
14. Maharashtra 2,84,468.3 4,959.8 2.3 54,754.8 -1.1 0.2 16,910.7 2.0 -15.6 -27.0 16,869.2 3,61,054.5 6,413.3 27,450.4 11,706.9 73,180.0 1,150.0 4,80,955.2
15. Manipur 5,978.1 577.3 5.9 428.6 0.1 6.1 6.6 447.3 7,002.7 253.8 1,479.3 1,210.8 1,459.2 11,405.8
16. Meghalaya 7,032.5 125.0 584.4 0.1 -0.0 521.9 37.8 -0.4 559.4 8,301.3 167.8 1,914.4 630.9 1,003.2 303.0 12,320.7
17. Mizoram 2,936.4 170.6 -102.0 0.1 435.1 21.1 261.1 615.5 3,722.4 282.6 2,187.4 568.2 2,240.5 0.1 9,001.4
18. Nagaland 7,627.4 106.8 663.3 6.1 19.7 113.3 31.6 418.7 589.4 8,986.9 129.0 2,131.4 1,628.4 960.0 0.4 13,836.1
19. Odisha 34,530.9 8,290.5 0.2 4.7 14,579.7 0.0 3.7 3,185.3 17,773.7 60,595.0 7,859.4 24,337.8 21,362.5 29,245.6 400.0 1,43,800.3
20. Punjab 1,28,217.7 15,628.3 16,693.9 1,796.6 27,287.9 41.8 -4.0 29,122.2 1,89,662.1 4,669.7 22,995.1 8,457.2 3,821.0 25.0 2,29,629.9
21. Rajasthan 1,68,859.0 42,300.3 7,576.0 13,823.6 15.4 21.9 8,742.5 105.2 633.6 9,518.6 2,42,077.4 17,286.0 51,468.6 8,010.8 33,839.2 500.0 3,53,182.0
22. Sikkim 4,895.0 156.3 63.0 180.7 0.2 9.9 253.7 5,305.0 102.1 1,162.9 1,022.7 360.5 1.0 7,954.0
23. Tamil Nadu 3,01,068.7 22,815.0 17,775.1 428.8 20.6 10,303.5 0.3 273.5 -60.8 10,965.9 3,52,624.8 17,907.7 26,475.2 9,576.9 55,467.2 150.0 4,62,201.8
24. Telangana 1,64,416.9 8,922.9 0.0 8,032.4 60.5 15.5 4,862.3 75.3 572.9 5,586.6 1,86,958.8 1,166.9 10,900.6 5,201.7 21,144.3 45.8 2,25,418.0
25. Tripura 9,102.8 1,074.4 6.6 0.5 838.5 3.7 1.2 850.5 11,027.7 184.6 5,169.2 625.6 1,161.8 10.0 18,178.9
26. Uttar Pradesh 2,91,184.3 37,106.1 9,486.2 50,614.6 0.6 2.3 12,190.6 117.6 50,937.3 63,248.4 4,51,639.5 11,543.7 57,727.0 4,526.2 23,522.7 600.0 5,49,559.2
27. Uttarakhand 36,451.6 8,646.0 313.3 1.5 5.4 3,860.9 35.5 120.5 1.2 4,025.1 49,435.9 805.8 8,565.3 4,670.7 3,834.9 232.2 67,544.7
28. West Bengal 2,90,253.4 2.3 63,336.4 -0.6 -0.0 32.3 36.7 6,801.6 6,870.1 3,60,462.2 15,058.2 17,230.2 14,025.4 39,006.2 8.2 4,45,790.4
29. Jammu and Kashmir 37,706.7 3,537.6 3,153.7 987.3 1,122.1 0.6 2,060.9 417.2 3,600.8 48,986.0 861.3 28,203.4 2,992.4 7,675.1 1.0 88,719.2
30. NCT Delhi 3,631.4 3,631.4
31. Puducherry 6,000.0     911.1 911.1 6,911.1 668.6 697.8 232.2 506.3 0.5 9,016.5
All States and UTs 30,58,826.5 1,88,606.6 18,596.4 4,09,597.0 2,493.7 2,720.9 264.9 1,47,548.1 32,570.1 6,616.6 66,255.8 2,55,976.5 39,34,096.7 1,60,814.2 5,26,095.7 2,05,977.5 5,17,995.1 5,737.1 53,50,716.3
SDLs: State Development Loans. '–' : Nil/Negligible.
Note: Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Reserve Bank Records.
3. Budget Documents of the State Governments.
4. Finance Accounts of the Union Government, CGA, Government of India.

Statement 18: Composition of Outstanding Liabilities (Concld.)
(As at end-March 2021)
(₹ Crore)
State/UT SDLs UDAY Compensation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institutions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contingency Fund Outstanding Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
1. Andhra Pradesh 2,29,317.6 8,256.0 1,500.1 10,158.4 41.9 16.0 6,800.4 99.4 -101.3 6,856.4 2,56,088.4 21,711.8 22,878.0 -3,140.2 62,745.4 50.0 3,60,333.4
2. Arunachal Pradesh 5,347.5 1,524.4 0.4 884.1 113.6 9.5 1,007.6 7,879.5 97.8 2,776.2 2,841.4 246.1 0.0 13,841.1
3. Assam 55,781.0 6,444.7 -0.0 4,909.7 27.0 -0.6 4,936.1 67,161.7 1,827.2 14,217.6 5,655.3 1,703.0 200.0 90,764.9
4. Bihar 1,32,086.1 2,331.8 18.9 15,854.0 21.6 -1.3 8,975.4 -0.1 594.5 8.4 9,598.5 1,59,889.3 18,554.9 9,579.1 549.3 34,723.3 350.0 2,23,645.8
5. Chhattisgarh 60,930.0 870.1 0.1 4,001.0 56.0 20.2 1.5 4,746.8 17.3 -0.3 4,785.5 70,642.8 5,961.7 8,245.7 9,719.0 5,481.5 100.0 1,00,150.8
6. Goa 16,064.0 1,853.4 2.2 634.6 0.3 41.8 679.0 18,596.4 1,132.8 2,613.2 1,131.6 2,191.4 99.9 25,765.3
7. Gujarat 2,41,203.7 2.3 32,126.3 18,443.9 9.9 9,957.9 28,411.6 3,01,743.9 18,203.0 10,678.8 6,891.8 41,016.7 200.0 3,78,734.3
8. Haryana 1,61,214.2 25,950.0 8,360.7 0.4 3,077.5 -89.4 125.6 328.9 3,443.0 1,98,967.9 1,660.3 18,479.6 7,414.5 7,395.4 1,000.0 2,34,917.7
9. Himachal Pradesh 31,897.2 2,890.5 4,958.9 21.6 3,005.8 162.4 40.7 3,230.5 42,977.0 1,017.7 16,837.1 2,722.3 3,380.3 5.0 66,939.4
10. Jharkhand 51,666.7 5,553.4 6.4 6,786.9 4.7 0.9 8,530.5 0.0 73.9 659.3 9,269.3 73,282.7 3,122.6 1,031.1 5,516.0 21,618.5 1,000.0 1,05,570.9
11. Karnataka 2,62,289.9 0.4 13,732.8 40.1 0.5 5,099.7 0.2 -133.6 -3.2 5,003.6 2,81,026.7 13,755.6 39,712.3 36,720.4 29,932.2 80.0 4,01,227.1
12. Kerala 1,65,402.0 0.9 19,401.1 529.8 647.9 153.1 3,573.9 439.9 807.6 5,622.4 1,90,956.2 15,634.9 91,677.5 2,655.3 4,328.2 99.5 3,05,351.7
13. Madhya Pradesh 1,54,140.5 7,360.0 0.4 29,792.0 15.7 2.3 10,473.0 0.8 218.1 191.8 10,901.7 2,02,194.6 11,045.0 20,306.1 12,648.2 20,205.2 500.0 2,66,899.1
14. Maharashtra 3,34,489.7 4,959.8 2.3 49,374.1 -1.1 0.2 23,424.6 2.0 -43.1 -52.0 23,330.6 4,12,156.5 7,004.0 29,165.2 3,316.8 77,517.9 1,150.0 5,30,310.4
15. Manipur 7,022.0 523.1 5.9 556.8 0.1 6.1 -22.1 546.8 8,091.9 209.8 1,462.7 1,210.8 1,359.2 12,334.4
16. Meghalaya 8,619.5 125.0 529.4 0.1 -0.0 645.9 37.7 -0.4 683.3 9,957.2 212.0 1,976.8 630.9 947.1 303.0 14,027.1
17. Mizoram 3,613.8 157.4 -0.0 -123.6 0.1 578.0 24.3 272.6 751.4 4,522.5 472.5 2,197.9 568.2 2,640.5 0.1 10,401.8
18. Nagaland 8,993.0 93.3 663.3 3.3 19.7 104.7 36.9 584.2 748.8 10,498.4 122.7 1,776.4 1,628.4 560.0 0.4 14,586.3
19. Odisha 35,030.9 7,407.9 -0.0 0.1 4.7 16,648.1 0.0 0.1 10,278.2 26,931.2 69,370.1 11,849.4 25,337.9 19,839.6 30,188.2 400.0 1,56,985.1
20. Punjab 1,51,684.7 15,628.3 14,852.4 1,616.6 26,262.2 34.8 -4.0 27,909.6 2,10,075.0 13,328.7 23,106.4 9,136.4 4,230.4 25.0 2,59,901.8
21. Rajasthan 2,20,038.0 35,664.5 7,306.0 12,238.8 12.5 21.9 8,581.7 76.8 652.4 9,345.4 2,84,592.7 23,819.6 56,490.5 7,006.9 36,116.9 500.0 4,08,526.6
22. Sikkim 6,187.0 140.2 52.8 210.8 0.1 7.5 271.1 6,598.3 299.8 1,315.8 984.8 360.5 1.0 9,560.3
23. Tamil Nadu 3,77,864.5 22,815.0 15,972.1 -0.0 370.7 20.6 12,533.3 0.3 217.9 -66.5 13,076.3 4,29,727.9 28,490.2 30,063.2 10,035.6 60,765.6 150.0 5,59,232.6
24. Telangana 2,03,199.3 8,922.9 0.0 7,527.0 46.6 15.5 4,811.8 59.2 467.2 5,400.3 2,25,049.6 1,188.9 11,911.7 5,738.4 23,596.4 45.8 2,67,530.7
25. Tripura 10,733.8 954.4 -4.0 0.5 1,041.8 2.7 1.1 1,042.0 12,730.2 680.7 5,569.2 635.6 1,171.8 10.0 20,797.5
26. Uttar Pradesh 3,54,683.8 33,844.9 8,432.2 45,492.5 0.3 2.3 13,574.1 105.7 46,635.1 60,317.5 5,02,771.0 11,597.3 59,484.9 4,515.8 21,137.2 500.0 6,00,006.2
27. Uttarakhand 41,660.0 8,125.0 313.3 1.5 5.4 3,860.9 35.5 200.0 0.5 4,103.9 54,202.2 3,647.6 8,906.4 4,670.6 3,670.8 253.9 75,351.4
28. West Bengal 3,40,433.2 2.3 56,996.4 -0.8 -0.0 32.2 23.0 6,968.3 7,022.6 4,04,454.5 20,096.7 19,481.3 14,017.5 43,766.8 20.4 5,01,837.2
29. Jammu and Kashmir 43,726.0 3,537.6 3,153.7 987.3 1,004.1 0.6 2,725.3 11,064.6 14,794.6 66,199.1 747.9 29,583.1 3,503.3 7,675.1 1.0 1,07,709.5
30. NCT Delhi       15,866.3 15,866.3
31. Puducherry 6,790.0 -74.8 -13.4 1,274.4 1,261.1 7,976.2 622.8 692.8 222.0 504.6 0.5 10,019.0
All States and UTs 37,22,109.8 1,78,709.7 17,272.4 3,78,457.2 2,549.7 2,184.7 264.9 1,70,088.3 26,221.5 2,520.6 90,001.8 2,91,281.8 45,90,380.6 2,53,982.1 5,67,554.5 1,78,986.9 5,51,176.1 7,045.5 61,49,125.8
SDLs: State Development Loans. '–' : Nil/Negligible.
Note: Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Reserve Bank Records.
3. Budget Documents of the State Governments.
4. Finance Accounts of the Union Government, CGA, Government of India.

Statement 18: Composition of Outstanding Liabilities (Concld.)
(As at end-March 2022)
(₹ Crore)
State/UT SDLs UDAY Compensation and other bonds NSSF WMA from RBI Loans from LIC Loans from GIC Loans from NABARD Loans from SBI and other banks Loans from NCDC Loans from other institutions Loans from banks and FIs Internal Debt Loans from Centre Provident Fund Reserve Fund Deposit and Advances Contingency Fund Outstanding Liabilities
1 2 3 4 5 6 7 8 9 10 11 12 13= 7 to 12 14= (2 to 6)+13 15 16 17 18 19 20 = 14 to 19
1. Andhra Pradesh 2,63,483.4 8,256.0 1,500.1 8,945.4 1,500.0 17.9 16.0 8,205.4 75.9 -1,516.3 6,798.9 2,90,483.8 22,339.0 23,494.8 -2,577.9 65,113.9 50.0 3,98,903.6
2. Arunachal Pradesh 6,015.9 1,860.0 0.3 1,016.5 109.7 5.8 1,132.3 9,008.2 72.2 3,062.6 2,740.5 239.0 0.0 15,122.6
3. Assam 70,175.3 0.1 5,689.7 -0.0 6,084.7 22.5 -1.3 6,105.9 81,971.0 1,807.3 15,740.8 5,655.3 2,345.1 200.0 1,07,719.5
4. Bihar 1,54,319.9 2,331.8 18.9 13,965.6 21.6 -1.3 9,901.5 -0.1 771.5 8.4 10,701.6 1,81,337.8 19,973.7 9,779.1 549.3 34,423.3 350.0 2,46,413.1
5. Chhattisgarh 74,062.6 870.1 0.1 3,551.0 56.0 20.2 1.5 5,071.8 27.2 -0.6 5,120.1 83,660.0 6,344.6 8,873.7 9,741.0 5,481.5 100.0 1,14,200.8
6. Goa 18,414.0 1,651.4 -275.9 2.2 1,012.6 0.4 41.7 1,057.0 20,846.6 1,112.2 2,694.4 1,361.7 2,395.0 99.9 28,509.9
7. Gujarat 2,65,703.2 2.3 28,496.9 22,557.9 6.9 9,957.9 32,522.6 3,26,725.1 19,392.9 10,610.6 6,900.1 38,956.9 200.0 4,02,785.4
8. Haryana 1,95,057.6 25,950.0 7,356.3 0.4 4,041.9 -89.4 41.7 360.6 4,355.2 2,32,719.1 1,521.9 20,023.6 16,888.1 6,870.1 1,000.0 2,79,022.8
9. Himachal Pradesh 38,732.0 2,890.5 4,389.8 18.7 3,200.6 147.4 20.4 3,387.1 49,399.3 992.4 18,187.1 2,722.3 3,380.3 5.0 74,686.4
10. Jharkhand 60,612.7 5,553.4 6.4 6,017.4 4.7 0.9 10,197.5 0.0 81.4 939.3 11,223.8 83,413.6 3,757.9 857.4 5,616.3 22,644.7 1,500.0 1,17,789.8
11. Karnataka 3,19,389.8 0.4 12,104.8 7.8 0.5 5,702.7 0.2 -133.6 -5.9 5,571.7 3,37,066.8 14,482.5 44,743.0 37,050.6 28,409.9 80.0 4,61,832.8
12. Kerala 1,86,658.2 0.9 21,095.3 529.8 447.8 153.1 3,672.3 425.5 631.4 5,330.1 2,13,614.3 17,396.7 98,094.6 2,215.9 4,568.1 99.5 3,35,989.1
13. Madhya Pradesh 1,93,700.4 7,360.0 0.4 33,092.0 7.2 2.3 11,123.0 0.8 223.6 156.9 11,513.8 2,45,666.6 17,036.6 21,577.8 11,350.2 21,605.6 500.0 3,17,736.8
14. Maharashtra 4,11,488.9 4,959.8 2.5 43,993.4 -1.1 0.2 27,496.3 2.0 -73.5 -77.0 27,347.0 4,87,791.5 7,804.5 31,091.1 3,230.6 77,932.0 1,150.0 6,08,999.7
15. Manipur 8,372.0 476.1 5.9 625.8 0.1 6.1 -52.9 585.0 9,433.1 164.6 1,442.8 1,210.8 1,259.2 13,510.6
16. Meghalaya 9,959.5 125.0 474.4 0.1 -0.0 798.9 31.8 -0.5 830.3 11,389.2 256.5 2,052.2 627.4 496.6 303.0 15,125.0
17. Mizoram 4,313.8 148.4 -0.0 -141.2 0.1 694.4 28.1 284.5 865.9 5,328.1 478.0 2,258.9 573.2 3,192.0 0.1 11,830.4
18. Nagaland 10,119.2 79.8 663.3 1.5 19.7 85.4 38.3 525.5 670.3 11,532.6 123.0 1,776.4 1,628.4 560.0 0.4 15,620.8
19. Odisha 46,558.0 6,132.1 -0.0 4.7 19,170.7 0.0 0.0 14,649.7 33,825.1 86,515.2 12,169.2 26,337.9 10,569.5 31,213.9 400.0 1,67,205.8
20. Punjab 1,74,325.8 15,628.3 13,011.0 1,908.2 25,148.7 27.8 -4.0 27,080.8 2,30,045.8 14,320.7 24,278.6 10,293.8 3,900.8 25.0 2,82,864.6
21. Rajasthan 2,68,754.5 48,936.0 7,846.0 10,654.0 10.1 21.9 9,213.9 51.3 655.1 9,952.3 3,46,142.9 27,301.6 60,119.8 7,649.4 35,463.5 500.0 4,77,177.2
22. Sikkim 7,683.4 124.1 43.2 237.6 0.1 5.1 286.0 8,093.5 490.7 1,478.9 860.8 360.5 1.0 11,285.3
23. Tamil Nadu 4,65,164.5 22,815.0 14,169.0 -0.0 314.2 20.6 14,575.0 0.3 160.0 -71.7 14,998.5 5,17,147.0 39,463.6 32,250.3 10,601.4 60,256.7 150.0 6,59,868.9
24. Telangana 2,44,238.9 8,922.9 0.0 6,699.7 39.1 15.5 5,369.7 20.9 142.4 5,587.6 2,65,449.1 949.9 12,852.4 9,769.5 23,124.6 45.8 3,12,191.3
25. Tripura 13,124.8 834.4 -14.9 0.5 1,220.8 0.7 1.0 1,208.1 15,167.3 650.6 5,969.2 645.6 1,181.8 10.0 23,624.5
26. Uttar Pradesh 4,09,003.3 39,133.8 10,579.8 40,370.5 -0.0 2.3 15,053.9 92.5 42,258.8 57,407.4 5,56,494.8 11,950.9 61,188.5 3,931.7 18,641.7 1,100.0 6,53,307.5
27. Uttarakhand 50,960.0 2.1 7,325.0 313.3 1.5 5.4 3,810.9 35.5 280.0 0.2 4,133.6 62,733.9 3,726.4 9,557.8 4,670.5 3,596.3 3.9 84,288.7
28. West Bengal 3,91,845.6 2.3 50,656.4 -1.0 -0.0 32.0 8.7 7,621.0 7,660.7 4,50,165.0 29,016.5 21,908.9 13,993.5 47,592.9 20.4 5,62,697.2
29. Jammu and Kashmir 48,360.0 3,537.6 3,153.7 987.3 898.9 0.6 3,938.9 10,690.9 15,529.4 71,567.9 634.0 31,016.1 4,101.8 7,675.1 1.0 1,14,995.9
30. NCT Delhi 20,886.0 20,886.0
31. Puducherry 7,741.4 -149.3 16.0 1,240.8 1,256.9 8,848.9 549.6 716.9 222.0 514.8 0.5 10,852.9
All States and UTs 44,18,338.5 1,97,270.1 19,962.4 3,46,368.2 3,773.8 1,704.7 264.9 1,96,037.0 25,105.0 2,466.2 88,467.2 3,14,045.1 52,99,758.0 2,97,166.1 6,04,036.2 1,84,793.4 5,53,395.9 7,895.5 69,47,045.1
SDLs: State Development Loans. '–' : Nil/Negligible.
Note: Minus balance is mainly due to accounting for payments without corresponding credits which are under investigation/reconciliation by CAG.
Source: 1. Comptroller and Auditor General of India, Government of India.
2. Reserve Bank Records.
3. Budget Documents of the State Governments.
4. Finance Accounts of the Union Government, CGA, Government of India.

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