Capital Budget

Capital Budget deals with the receipts and expenditures of the capital by the government. This shows the means by which the capital is managed and the areas where capital is spent.

Capital Receipts

All non-revenue receipts of a government are known as capital receipts. Such receipts are for investment purposes and supposed to be spent on plan-development by a government. The capital receipts in India include the following capital kind of accruals to the government:

• Loan Recovery: This is one source of the capital receipts. The money the government had lent out in the past in India (states, UTs, PSUs, etc.) ....