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HomeEconomyUnion Budget Explained

Union Budget Explained

A visual guide to India's financial roadmap. Understand where the money comes from, where it goes, and why it matters for your UPSC preparation.

What is the Union Budget?

The Union Budget of India, also referred to as the Annual Financial Statement under Article 112 of the Indian Constitution, is the estimate of the central government's receipts and expenditure for a specific financial year.

It is presented every year on February 1 by the Finance Minister. It is not just a ledger of accounts but a strategic document that outlines the government's economic policy, priority sectors, and social welfare goals.

Revenue Budget

Deals with day-to-day operations. Includes tax revenue and interest payments. Doesn't create assets or reduce liabilities.

Capital Budget

Focuses on asset creation and liability reduction. Includes loans to states and infrastructure spending.

The Money Flow

Rupee comes from (left) and Rupee goes to (right) breakdown based on 2024-25 estimates.

Ministry-wise Allocation

Sector-specific allocation reveals the government's immediate priorities. Infrastructure and Defense typically command the largest shares of the Indian budget.

Values in Lakh Crore ₹

UPSC Relevance: Why this matters

  • Understanding Fiscal Deficit and FRBM Act limitations.
  • Identifying trends in Capital vs Revenue expenditure.
  • Analyzing the impact of subsidies on the fiscal health.
  • Preparing for 'Economy' section in Prelims and GS Paper III in Mains.
Official Sources & References
Union Budget Official PortalMinistry of Finance - Economic SurveyRBI - State of the Economy Reports