| (₹ Crore) |
| Item | Financial Year | April – January |
| 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 | 2651525 | 2371188 | 79.3 | 76.8 |
| 1.1 Tax Revenue (Net) | 2674661 | 2094218 | 1903558 | 78.3 | 74.4 |
| 1.2 Non-Tax Revenue | 667662 | 557307 | 467630 | 83.5 | 88.1 |
| 2. Non Debt Capital Receipt | 64027 | 57129 | 29224 | 89.2 | 49.5 |
| 2.1 Recovery of Loans | 30190 | 19970 | 20205 | 66.1 | 77.7 |
| 2.2 Other Receipts | 33837 | 37159 | 9019 | 109.8 | 27.3 |
| 3. Total Receipts (excluding borrowings) (1+2) | 3406350 | 2708654 | 2400412 | 79.5 | 76.3 |
| 4. Revenue Expenditure of which : | 3869087 | 2847780 | 2812595 | 73.6 | 76.1 |
| 4.1 Interest Payments | 1274338 | 988302 | 875461 | 77.6 | 76.9 |
| 5. Capital Expenditure | 1095755 | 842281 | 757359 | 76.9 | 74.4 |
| 6. Total Expenditure (4+5) | 4964842 | 3690061 | 3569954 | 74.3 | 75.7 |
| 7. Revenue Deficit (4-1) | 526764 | 196255 | 441407 | 37.3 | 72.4 |
| 8. Fiscal Deficit (6-3) | 1558492 | 981407 | 1169542 | 63.0 | 74.5 |
| 9. Gross Primary Deficit (8-4.1) | 284154 | -6895 | 294081 | -2.4 | 68.1 |
| Sources: Controller General of Accounts (CGA), Ministry of Finance, Government of India and Union Budget 2026-27. |