7 Hkkx I PART I laf{kIr fooj.k SUMMARISED STATEMENTS 8 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k No. 1—SUMMARY OF TRANSACTIONS okLrfod vkadM+s Actuals izkfIr;ka Receipts 2016-2017 2015-2016 1 1 2 3 ¼djksM+ #i;ksa esa½ (In crores of rupees) Hkkx I—lesfdr fuf/k&jktLo PART I—CONSOLIDATED FUND—REVENUE izkfIr 'kh"kZ ¼jktLo ys[kk½ RECEIPT HEADS (REVENUE ACCOUNT) d&dj jktLo A—TAXREVENUE ¼d½&vk; vkSj O;; ij dj& (a)—Taxes on Income and Expenditure— 0020— fuxe dj 0020— Corporation Tax *289484.62 293486.71 0021— fuxe dj ls fHkUu vk; ij dj 0021— Taxes on Income other than Corporation Tax *204761.30 169456.72 0023— gksVy izkfIr;ksa ij dj 0023— Hotel Receipts Tax 0.48 0.59 0024— C;kt dj 0024— Interest Tax 4.98 5.31 0026— vuq"kaxh ykHk dj 0026— Fringe Benefit Tax — 66.89 — 45.82 0028— vk; vkSj O;; ij vU; dj 0028— Other Taxes on Income and Expenditure 15163.19 0.97 tksM+&vk; vkSj O;; ij dj TOTAL—Taxes on Income and Expenditure 509347.68 462904.48 ¼[k½&lEifÙk] iwath vkSj vU; (b)—Taxes on Property, Capital and other ysu&nsuksa ij dj& Transactions— 0029— Hkw jktLo 0029— Land Revenue 3.54 21.02 0030— LVkEi vkSj jftLVªh Qhl 0030— Stamps and Registration Fees 183.17 159.96 0031— fofo/k dj izkfIr;ka 0031— Miscellaneous Tax Receipts 0.67 0.67 0032— /ku ij dj 0032— Taxes on Wealth *—262.96 1039.79 0034— izfrHkwfr ysu nsu dj 0034— Securities Transaction Tax 8998.12 7350.12 tksM+&lEifÙk] iwath vkSj vU; TOTAL—Taxes onProperty, Capitaland ysu&nsuksa ij dj other Transactions 8922.54 8571.56 ¼x½&oLrqvksa vkSj lsokvksa ij dj& (c)—Taxes on Commodities and Services— 0036— oLrq ysunsu dj 0036— Commodities Transaction Tax 0.00 0.00 0037— lhek 'kqYd 0037— Customs *141299.95 129089.59 0038— la?k mRikn 'kqYd 0038— Union Excise Duties *284494.25 219431.30 0039— jkT; mRikn 'kqYd 0039— State Excise 713.57 782.51 0040— fcØh] O;kikj vkfn ij dj 0040— Taxes on Sales, Trade, etc. 2865.16 2593.55 0041— okguksa ij dj 0041— Taxes on Vehicles 209.78 187.83 0042— eky rFkk ;kf=;ksa ij dj 0042— Taxes on Goods and Passengers 10.78 9.80 0043— fo|qr ij dj vkSj 'kqYd 0043— Taxes and Duties on Electricity 30.14 22.96 0044— lsok dj 0044— Service Tax *158289.83 125276.70 0045— oLrqvksa vkSj lsokvksa ij 0045— Other Taxes and Duties on Commodities vU; dj vkSj 'kqYd and Services *1784.05 827.83 tksM+&oLrqvksa vkSj lsokvksa ij dj TOTAL—Taxes on Commodities and Services 589697.51 478222.07 tksM+&d&dj jktLo TOTAL—A-TAX REVENUE 1107967.73 949698.11 * ldy izkfIr;ksa] jkT;ksa dks leuqnsf'kr izkfIr;ksa vkSj fuoy izkfIr;ksa ds C;ksjs bl fooj.k ds vuqca/k ds i`"B la- 24 esa fn, x, gSaA * Details of gross receipts, proceeds assigned to States and net receipts are shown in Annexure to this statement at page No. 24. 9 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k No. 1—SUMMARY OF TRANSACTIONS okLrfod vkadM+s Actuals laforj.k Disbursements 2016-2017 2015-2016 1 1 2 3 ¼djksM+ #i;ksa esa½ (In crores of rupees) Hkkx I—lesfdr fuf/k&jktLo PARTI—CONSOLIDATEDFUND—REVENUE O;; 'kh"kZ ¼jktLo ys[kk½ EXPENDITUREHEADS(REVENUEACCOUNT) d&lkekU; lsok,a& A—GENERAL SERVICES— ¼d½&jkT; ds vax& (a)—Organs of State— 2011— laln@jkT;@la?k jkT; {ks= 2011— Parliament/State/Union Territory ds fo/kkueaMy Legislatures 920.48 835.67 2012— jk"Vªifr] mi&jk"Vªifr@ 2012— President, Vice-President/Governor, jkT;iky] la?k jkT; {ks=ksa ds Administrator of Union Territories 66.08 61.45 iz'kkld 2013— eaf=ifj"kn 2013— Council of Ministers 601.34 668.74 2014— U;k; iz'kklu 2014— Administration of Justice 927.99 684.01 2015— fuokZpu 2015— Elections 2459.30 1926.60 2016— ys[kk ijh{kk 2016— Audit 3770.96 3190.43 tksM+&jkT; ds vax TOTAL—Organs of State 8746.15 7366.90 ¼[k½&jktdks"kh; lsok,a& (b)— Fiscal Services— (i) vk; vkSj O;; ij djksa (i) Collection of Taxes on Income dk laxzg.k& and Expenditure— 2020— vk; vkSj O;; ij djksa dk 2020— Collection of Taxes on Income z .k laxg and Expenditure 5483.64 4573.07 (ii) lEifÙk vkSj iwathxr ysu& (ii) Collection of Taxes on Property and Capital nsuksa ij djksa dk laxzg.k& Transactions— 2029— Hkw jktLo 2029— Land Revenue 17.35 14.81 2030— LVkEi vkSj jftLVªh 2030— Stamps and Registration 1.41 1.84 2031— /ku ij dj] izfrHkwfr ysu&nsu 2031— Collection of Taxes on Wealth, Securities dj rFkk vU; djksa dk laxzg.k Transaction Tax and Other Taxes 139.46 115.51 tksM+&lEifÙk vkSj iwathxr ysu& TOTAL—Collection of Taxes on Property and nsu ij djksa dk laxzg.k Capital Transactions 158.22 132.16 (iii) oLrqvksa vkSj lsokvksa ij djksa (iii) Collection of Taxes on Commodities dk laxzg.k& and Services— 2037— lhek&'kqYd 2037— Customs 3321.58 2798.35 2038— la?k mRikn 'kqYd 2038— Union Excise Duties 4055.78 3161.65 2039— jkT; mRikn 'kqYd 2039— State Excise 4.10 3.90 2040— fcØh] O;kikj vkfn ij dj 2040— Taxes on Sales, Trade etc. 6.35 4.95 2041— okguksa ij dj 2041— Taxes on Vehicles 10.51 10.08 2045— oLrqvksa vkSj lsokvksa ij vU; 2045— Other Taxes and Duties on Commodities dj vkSj 'kqYd and Services 0.17 0.14 + oLrqvksa vkSj lsokvksa tksM& TOTAL—Collectionof Taxes on Commodities ij djksa dk laxzg.k and Services 7398.49 5979.07 10 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k No. 1—SUMMARY OF TRANSACTIONS okLrfod vkadM+s Actuals izkfIr;ka Receipts 2016-2017 2015-2016 1 1 2 3 ¼djksM+ #i;ksa esa½ (In crores of rupees) Hkkx I—lesfdr fuf/k&jktLo&tkjh PARTI—CONSOLIDATED FUND—REVENUE—contd. izkfIr 'kh"kZ ¼jktLo ys[kk½&tkjh RECEIPT HEADS (REVENUE ACCOUNT)—contd. [k&dj&fHkUu jktLo& B—NON-TAXREVENUE— ¼d½&jktdks"kh; lsok,a& (a)—Fiscal Services— 0046— eqæk] flDdk ½ foKku izkS|ksfxdh vkSj (i) Science Technology and i;kZoj.k— Environment— 3401—ijek.kq ÅtkZ vuqla/kku 3401—Atomic Energy Research 5073.80 4891.13 3402—vUrfj{k vuql/ a kku 3402—Space Research 4377.02 3609.70 3403—leqnz oSKkfud vuql/ a kku 3403—Oceanographic Research 412.34 480.82 3425—vU; oSKkfud vuqla/kku 3425—Other Scientific Research 10113.75 9251.11 3435—ikfjfLFkfrdh vkSj i;kZoj.k 3435—Ecology and Environment 920.17 1477.28 tksM+ ¼>½ TOTAL (i) 20897.08 19710.04 ¼´½ lkekU; vkfFkZd lsok,a — (j) General Economic Services— 3451—lfpoky;&vkfFkZd lsok,a 3451—Secretariat-Economic Services 3921.93 2926.01 3452—i;ZVu 3452—Tourism 1683.47 756.33 3453—fons'k O;kikj vkSj fu;kZr lao/kZu 3453—Foreign Trade and Export Promotion 3531.77 3988.35 3454—tux.kuk losZ{k.k vkSj lkaf[;dh 3454—Census Surveys and Statistics 1610.23 2474.94 3455—ekSle foKku 3455—Meteorology 802.13 599.64 3456—ukxfjd vkiwfrZ 3456—Civil Supplies 7032.17 123.01 3465—lkekU; foÙkh; vkSj O;kikj laLFkk,a 3465—General Financial and Trading Institutions 2174.95 1165.00 3466—vUrjkZ"Vªh; foÙkh; laLFkk,a 3466—International Financial Institutions 610.96 536.66 3475—vU; lkekU; vkfFkZd lsok,a 3475—Other General Economic Services 1420.58 772.82 tksM+ ¼´½ TOTAL (j) 22788.19 13342.76 tksM+&vkfFkZd lsok,a TOTAL—ECONOMIC SERVICES 618626.11 569645.07 21 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k No. 1—SUMMARY OF TRANSACTIONS okLrfod vkadM+s Actuals laforj.k Disbursements 2016-2017 2015-2016 1 1 2 3 ¼djksM+ #i;ksa esa½ (In crores of rupees) Hkkx I—lesfdr fuf/k&jktLo— lekIr PARTI—CONSOLIDATED FUND—REVENUE—concld. O;; 'kh"kZ ¼jktLo ys[kk½— lekIr EXPENDITURE HEADS(REVENUEACCOUNT)—concld. ?k — lgk;rk vuqnku vkSj va'knku D—GRANTS-IN-AIDAND CONTRIBUTIONS 3601—jkT; ljdkjksa dks lgk;rk vuqnku 3601—Grants-in-aid to State Governments 280835.53 306129.35 3602—la?k jkT; {ks=ksa dh ljdkjksa dks 3602—Grants-in-aid to Union lgk;rk vuqnku Territory Governments 5040.39 5066.66 3605—vU; ns'kksa ds lkFk rduhdh vkSj 3605—Technical and Economic Co-operation vkfFkZd lg;ksx with Other Countries 5124.94 5485.77 tksM+&lgk;rk vuqnku vkSj TOTAL-GRANTS-IN-AID AND va'knku CONTRIBUTIONS 291000.86 316681.78 + O;; 'kh"kZ tksM& TOTAL-EXPENDITURE HEADS ¼jktLo ys[kk½ ¼*½ (REVENUE ACCOUNT) (*) 1933018.12 1779529.01 O;; 'kh"kZ ¼iwathxr ys[kk½ EXPENDITURE HEADS(CAPITALACCOUNT) ¼C;ksjs ds fy, fooj.k la[;k 10 ns[ksa½ (For details refer statement No.10) 249471.85 278866.36 ³ & yksd _.k — E—PUBLICDEBT— 6001—dsUnzh; ljdkj dk vkUrfjd _.k 6001—Internal Debt of Central Government 5652628.31 3714351.59 6002—ckg~; _.k 6002—External Debt 26194.89 23305.38 tksM+&yksd _.k TOTAL — PUBLIC DEBT 5678823.20 3737656.97 p&dtZ vkSj vfxze F—LOANS AND ADVANCES 60011.36 47271.94 N&vUrjkZT;h; ifj'kks/ku G—INTERSTATE SETTLEMENT ---- ---- t&vkdfLedrk fuf/k dks varj.k H—Transfer to Contingency Fund ---- ---- tksM+ & lesfdr fuf/k TOTAL—CONSOLIDATED FUND 7921324.53 5843324.28 (*) o"kZ 2015-2016 vkSj 2016-2017 ds nkSjku O;;] jktLo ls Øe'k% `343368.56 djksM+ vkSj `317030.17 djksM+ vf/kd gks x;kA (*) Expenditure exceeded Revenue during 2015-2016 and 2016-2017 by `343368.56 crore and `317030.17 crores respectively. 22 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k No. 1—SUMMARY OF TRANSACTIONS okLrfod vkadM+s Actuals izkfIr;ka Receipts 2016-2017 2015-2016 1 1 2 3 ¼djksM+ #i;ksa esa½ (In crores of rupees) Hkkx II—vkdfLedrk fuf/k PARTII—CONTINGENCY FUND Hkkjr dh vkdfLedrk fuf/k Contingency Fund of India ---- ---- Hkkx III—yksd ys[kk PARTIII—PUBLIC ACCOUNT >— vYi cprsa] Hkfo"; fuf/k;ka I—SMALL SAVINGS, PROVIDENT vkfn FUNDS etc. 754401.40 672456.12 ´— vkjf{kr fuf/k;ka— J—RESERVE FUNDS— ¼d½ C;kt okyh vkjf{kr fuf/k;ka (a) Reserve Funds bearing interest 46421.44 51723.30 ¼[k½ fcuk C;kt okyh vkjf{kr fuf/k;ka (b) Reserve Funds not bearing interest 175560.88 119993.68 tksM+&´ & vkjf{kr fuf/k;ka TOTAL— J— RESERVE FUNDS 221982.32 171716.98 V — tek vkSj vfxze — K—DEPOSITS AND ADVANCES— ¼d½ C;kt okyh tek jkf'k;ka (a) Deposits bearing interest 17558.21 14743.21 ¼[k½ fcuk C;kt okyh tek jkf'k;ka (b) Deposits not bearing Interest 139395.14 121966.52 ¼x½ vfxze (c) Advances 55740.85 44833.65 tksM+&V&tek vkSj vfxze TOTAL-K-DEPOSITS AND ADVANCES 212694.20 181543.38 B — mpar vkSj fofo/k L—SUSPENSE AND MISCELLANEOUS 83728.96 2702.36 M — çs"k.k M—REMITTANCES 1142.46 88273.01 tksM+&yksd ys[kk TOTAL - PUBLIC ACCOUNT 1273949.34 1116691.85 tksM+&izkfIr;ka TOTAL- RECEIPTS 9112787.63 6953812.09 vFk jksdM+ 'ks"k OPENING CASH BALANCE –3396.52 *9773.55 dqy tksM+ GRAND TOTAL 9109391.11 6963585.64 * o"kZ 2015-2 016 ds nkSjku jksdM+ 'ks"k esa `13170.07 djksM+ dh deh gqbZA C;ksjs ds fy, fooj.k la[;k 13 ns[ksa A * Decrease in Cash Balance during 2015-2016 was `13170.07 crore. For details refer statement No.13. 23 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k No. 1—SUMMARY OF TRANSACTIONS okLrfod vkadM+s Actuals laforj.k Disbursements 2016-2017 2015-2016 1 1 2 3 ¼djksM+ #i;ksa esa½ (In crores of rupees) Hkkx II—vkdfLedrk fuf/k PARTII—CONTINGENCY FUND Hkkjr dh vkdfLedrk fuf/k Contingency Fund of India -- -- Hkkx III—yksd ys[kk PART III—PUBLIC ACCOUNT >— vYi cprsa] Hkfo"; fuf/k;ka I—SMALL SAVINGS, PROVIDENT vkfn FUNDS, etc. 719148.56 641513.32 ´— vkjf{kr fuf/k;ka — J—RESERVE FUNDS— ¼d½ C;kt okyh vkjf{kr fuf/k;ka (a) Reserve Funds bearing interest 54150.58 47753.45 ¼[k½ fcuk C;kt okyh vkjf{kr fuf/k;ka (b) Reserve Funds not bearing interest 174267.27 127285.52 tksM+&´ & vkjf{kr fuf/k;ka TOTAL - J - RESERVE FUNDS 228417.85 175038.97 V — tek vkSj vfxze— K—DEPOSITS AND ADVANCES— ¼d½ C;kt okyh tek jkf'k;ka (a) Deposits bearing interest 5642.65 3240.75 ¼[k½ fcuk C;kt okyh tek jkf'k;ka (b) Deposits not bearing Interest 135245.83 120491.56 ¼x½ vfxze (c) Advances 54014.01 44349.80 tksM+&V&tek vkSj vfxze TOTAL-K-DEPOSITS AND ADVANCES 194902.49 168082.11 B — mpar vkSj fofo/k L—SUSPENSE AND MISCELLANEOUS 34247.07 50151.09 M — çs"k.k M—REMITTANCES 5852.00 88872.39 tksM+&yksd ys[kk TOTAL-PUBLIC ACCOUNT 1182567.97 1123657.88 tksM+&laforj.k TOTAL-DISBURSEMENTS 9103892.50 6966982.16 var jksdM+ 'ks"k CLOSING CASH BALANCE *5498.61 —3396.52 dqy tksM+ GRAND TOTAL 9109391.11 6963585.64 * o"kZ 2016-2017 ds nkSjku jksdM+ 'ks"k esa ` 8895.13djksM+ dh o`f) gqbZA C;ksjs ds fy, fooj.k la[;k 13 ns[ksa A * Increase in Cash Balance during 2016-2017 was ` 8895.13 crore. For details refer statement No.13. 24 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k & tkjh No. 1—SUMMARY OF TRANSACTIONS — contd. vuqca/k Annexure o"kZ 2015-2016 ds nkSjku jkT;ksa dks leuqnsf'kr dj vkSj 'kqYd TAXES AND DUTIES ASSIGNED TO STATES DURING 2016-2017 ¼djksM+ #i;ksa esa½ (In crores of rupees) ldy jkT;ksa dks fuoy izkfIr;ka leuqnsf'kr izkfIr;ka Gross Assigned Net Receipts to States Receipts 0020—fuxe dj 0020—Corporation Tax 484923.86 195439.24 289484.62 0021—fuxe dj ls fHkUu vk; ij dj 0021—Taxes on Income other than Corporation Tax 340592.16 135830.86 204761.30 0028—vk; vkSj O;; ij vU; dj 0028—Other Taxes on Income and Expenditure -- -- -- 0032—/ku ij dj 0032—Taxes on Wealth 184.47 447.43 -262.96 0037—lhek 'kqYd 0037—Customs 225370.34 84070.39 141299.95 0038—la?k mRikn 'kqYd 0038—Union Excise Duties 380495.43 96001.18 284494.25 0044—lsok dj 0044—Service Tax 254499.26 96209.43 158289.83 0045—oLrqvksa vkSj lsokvksa ij vU; dj vkSj 'kqYd 0045—Other Taxes and Duties on Commodities and Services 1785.83 1.78 1784.05 tksM+ TOTAL 1687851.35 608000.31 1079851.04 25 foÙk ys[ks] la?k ljdkj FINANCE ACCOUNTS, UNION GOVERNMENT la[;k 1 ysu&nsuksa dk lkjka'k & tkjh No. 1—SUMMARY OF TRANSACTIONS — contd. O;k[;kRed fVIif.k;ka EXPLANATORY NOTES jktLo izfIr;ka %& jktLo izkfIr;ka tks o"kZ 2015-2016 esa Revenue Receipts :- Revenue receipts recorded increase of `1436160.45 djksM+ Fkha os o"kZ 2016-2017 esa `1615987.95 `179827.50 crores from `1436160.45 crores in 2015-2016to djksM+ gks xb± vkSj buesa `179827.50 djksM+ dh o`f) ntZ dh `1615987.95 crores in 2016-2017. Defence, Railways and Department of Posts accounted for a decrease of `2473.85 xbZA `2473.85 djksM+ dh o`f) Mkd foHkkx esa gqbZA 'ks"k o`f) crores. Increase in respect of civil Ministries was mainly on the eq[;r% fuEufyf[kr dkj.kksa ls gqbZA following accounts. o`f)@Increase eq[; dkj.k ¼djksM+ #i;ksa esa½ Main Reasons (In crores of rupees) 1) 0021 fuxe dj ls fHkUu vk; ij dj a ku lfgr la?kh; ifjyfC/k;ksa ds vykok vk;dj la?kh; ifjyfC/k;k¡@is' ij vf/kd izkfIr;ksa ds dkj.k o`f) 0021 Taxes on Income other Increase is due to more receipts on Income Tax on Union other than Corporation Tax 35304.58 emoluments/ other than Union emoluments including pensions. 2) 0028 vk; vkSj O;; ij vU; dj vk; ?kks"k.kk Ldhe vkSj iz/kkuea=h dY;k.k ;kstuk ds vUrxZr vf/kd izkfIr;k¡ gksus ds dkj.k o`f) 0028 Other Taxes on Income and Increase is due to more receipts under Income Expenditure 15162.22 declaration scheme and Pradhan Mantri Garib Kalyan Yojana 3) 0034 izfrHkwfr ysu nsu dj z .k gksus ds dkj.k izfrHkwfr ysu nsu dj ij vf/kd laxg 0034 Securities Transactions Tax 1648.00 Due to more collections on Securities Transactions Tax 4) 0037 lhek 'kqYd vk;kr ij lhek 'kqYd dh vf/kd izkfIr;k¡ 0037 Customs 12210.36 More receipts of Custom duty on Imports. 5) 0038 la?k mRikn 'kqYd la?k mRikn 'kqYd dh vf/kd izkfIr;k¡ 0038 Union Excise Duties 65062.95 More receipts of Union Excise duties. 6) 0040 fcØh] O;kikj vkfn ij dj jkT; fcØh dj vf/kfu;e ds varxZr vf/kd izkfIr;ka 0040 Taxes on Sales, Trade, etc. 271.61 Larger receipts under Central and State Sales Tax Act. 7) 0044 lsok dj dj fu/kkZfjfr;ksa dh la[;k esa o`f)] lsok dj ds varxZr ubZ lsokvksa dks tksM+uk rFkk d`f"k dY;k.k midj 'kq: fd;k tkuk 0044 Service Tax 33013.13 Increase in number of assesses,addition of new services under Service Tax and introduction of Krishi Kalyan Cess. 8) 0045 oLrqvksa vkSj lsokvksa ij vuql/a kku vkSj fodkl midj vkSj ledj.k ysoh dks ykxw djuk vU; dj vkSj 'kqYd rFkk jkT;ksa dks de varj.k ds varxZr vf/kd izkfIr;k¡ 0045 Other Taxes and Duties on 956.22 More receipts under Research and Development Cess Commodities and Services and Introduction of Equilisation Levy and less devolution to States. 9) 0046 eqæk] flDdk