(Amount in ₹ Billion) | Item | Financial Year | April–December | 2016-17 (Budget Estimates) | 2016-17 (Actuals) | 2015-16 (Actuals) | Percentage to Budget Estimates | 2016-17 | 2015-16 | | 1 | 2 | 3 | 4 | 5 | 1 Revenue Receipts | 13,770.2 | 9,345.7 | 8,038.1 | 67.9 | 70.4 | 1.1 Tax Revenue (Net) | 10,541.0 | 7,521.2 | 6,222.5 | 71.4 | 67.6 | 1.2 Non-Tax Revenue | 3,229.2 | 1,824.5 | 1,815.6 | 56.5 | 81.9 | 2 Capital Receipts | 6,010.4 | 5,351.8 | 5,101.9 | 89.0 | 80.2 | 2.1 Recovery of Loans | 106.3 | 104.0 | 91.4 | 97.8 | 85.0 | 2.2 Other Receipts | 565.0 | 235.3 | 128.7 | 41.6 | 18.5 | 2.3 Borrowings and Other Liabilities | 5,339.0 | 5,012.5 | 4,881.9 | 93.9 | 87.9 | 3 Total Receipts (1+2) | 19,780.6 | 14,697.5 | 13,140.0 | 74.3 | 73.9 | 4 Non-Plan Expenditure | 14,280.5 | 10,595.3 | 9,680.2 | 74.2 | 73.8 | 4.1 On Revenue Account | 13,274.1 | 9,877.8 | 8,953.9 | 74.4 | 74.2 | 4.1.1 Interest Payments | 4,926.7 | 3,256.8 | 3,023.0 | 66.1 | 66.3 | 4.2 On Capital Account | 1,006.4 | 717.6 | 726.3 | 71.3 | 68.4 | 5 Plan Expenditure | 5,500.1 | 4,102.2 | 3,459.8 | 74.6 | 74.4 | 5.1 On Revenue Account | 4,036.3 | 3,010.9 | 2,306.6 | 74.6 | 69.9 | 5.2 On Capital Account | 1,463.8 | 1,091.3 | 1,153.2 | 74.6 | 85.3 | 6 Total Expenditure (4+5) | 19,780.6 | 14,697.5 | 13,140.0 | 74.3 | 73.9 | 7 Revenue Expenditure (4.1+5.1) | 17,310.4 | 12,888.6 | 11,260.4 | 74.5 | 73.3 | 8 Capital Expenditure (4.2+5.2) | 2,470.2 | 1,808.9 | 1,879.6 | 73.2 | 77.9 | 9 Revenue Deficit (7-1) | 3,540.2 | 3,543.0 | 3,222.3 | 100.1 | 81.7 | 10 Fiscal Deficit {6-(1+2.1+2.2)} | 5,339.0 | 5,012.5 | 4,881.9 | 93.9 | 87.9 | 11 Gross Primary Deficit [10-4.1.1] | 412.3 | 1,755.7 | 1,858.9 | 425.8 | 186.8 | Source: Controller General of Accounts, Ministry of Finance, Government of India. | |