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ctV
 ctV D;k gS
^ctV* 'kCn ls vke tu vPNh rjg ifjfpr gS ysfdu ljy :i esa ctV dk eryc Þvk; O;; dk C;kSjkß gksrk gS pkgs og ljdkj dk gks vFkok laLFkk] ?kj ;k Lo;a O;fä dkA ;g vko';d ugha dh laLFkk] ?kj ;k Lo;a O;fä viuk ctV fyf[kr :i esa cuk;s rFkk mls lHkh dks miyC/k djok;sA ijUrq ljdkj ds fy, ;g vko';d gS A Hkkjr ds lafo/kku ds vuqPNsn 202 ds vUrxZr fo/kku lHkk ds le{k izR;sd foÙkh; o"kZ ds lEcU/k esa jkT; dh vuqekfur vk; ,oa O;; dk ,d fooj.k tks okf"kZd foÙkh; fooj.k ds :i esa tkuk tkrk gS] izLrqr fd;k tkrk gSA

 ctV D;ksa cukrs gSa \
ljdkj ds ikl miyC/k lalk/kuksa ds vf/kdre mi;ksx] mi;qDr rfjds ls ;kstukvksa dh lQy fØ;kfUofr o izkfIr ds fy, ctV cukuk vfuok;Z gks tkrk gS tks fd ljdkj dks viuh Hkkoh ;kstukvksa o orZeku dh vko';drkvksa dk vuqeku yxkdj vkxs dh ;kstuk,a cukus esa ennxkj lkfcr gksrk gSA

ctV gekjs fy, D;ksa egRoiw.kZ gS D;ksafd ;g
  ljdkj dh uhfr;ksa dks n’kkZrk gSA
ljdkj dh izkFkfedrkvksa dh igpku djkrk gSA
ljdkj dh O;oLFkkvksa ds lqpk: <ax ls lapkyu esa enn djrk gSA
jkT; dks laiw.kZ fodkl dks xfr nsus esa lg;ksx iznku djrk gSA
jkT; dh vkfFkZd fo"kerkvksa dks nwj djus esa lgk;d gksrk gSA
jkT; esa jkstxkj ds voljks ds ckjs esa crkrk gSA


jkT; dsk vkfFkZd larqyu cukus esa lg;ksx djrk gSA

ljdkj dh fuf/k
lafo/kku ds vuqPNsn 266 ,oa 267 ds mica/kks vuqlkj dsUnz@jkT; esa lHkh izdkj dh vk; o O;; djus ds fy, rhu fuf/k gksrh gSa A

lesfdr fuf/k (Consolidated Fund)
vkdfLed fuf/k (Contingency Fund)
yksd [kkrk (Public Account)

rduhdh fcUnq
ctV vuqeku (Budget Estimate)
lkekU;rk izfro"kZ ljdkj ekpZ ds izFke lIrkg esa ljdkj vxys foÙkh; o"kZ dk ctV izLrqr djrh gS ftlesa og fofHkUu enksa ls gksus okyh vk; rFkk fd;s tkus okys O;; dk vuqeku izLrqr djrh gS tks ctV vuqeku dgykrk gSA

la’kksf/kr vuqeku (Revised Estimate)
izfro"kZ ljdkj }kjk foÙkh; o"kZ ds e/; vxLr&flrEcj easa ctV ds izko/kkuksa dh leh{kk djrh gSA ftlesa og iwoZ ds N% ekg esa vk; rFkk gqbZ O;; dk fo'ys"k.k djrh gSA blh fo'ys"k.k ds vk/kkj ij vkxkeh N% ekg ds ctV izko/kkuksa dk vfUre :i nsrh gS ftls la'kksf/kr vuqeku dgrs gSA

okLrfod ys[ks (Actual Accounts)
fofÙk; o"kZ esa vafre :Ik lsa gqbZ vk; rFkk O;; dks n'kkZrs gq, egkys[kkdkj }kjk okLrfod ys[ks rS;kj fd;s tkrs gaSA

vk;kstuk O;; (Plan Expenditure)
ljdkj gj ikap lky esa iapo"khZ; ;kstuk cukrh gS ftlds fy, /kujkf'k ;kstuk vk;ksx }kjk r; dh tkrh gS blds vuq:i okf"kZd ;kstuk r; dh tkrh gaSA

vk;kstuk fHkUu O;; (Non-Plan Expenditure)
bl 'kh"kZ esa ljdkj mu [kpksZa dks Mkyrh gS ftls mldks gj lky [kpZ djuk gh iMrk gS ftlds fy, gj o"kZ vko';drksa dk fu/kkZj.k fd;k tkrk gS mnkgj.k ds fy, deZpkfj;ksa ds osru&HkÙks] dk;kZy; O;;] ejEer] j[k j[kko vkfn dk;ksZ ij gksus okys O;; vk;kstu fHké esa Mkyk tkrk gSA

dsUn izofrZr ;kstuk (Centrally Sponsored Scheme)
jkT; esa dbZ izdkj dh dUnzh; ;kstukvksa dks pyk;k tkrk gS ftuds fy;s dsUnz ljdkj ;kstukuqlkj 50 izfr'kr] 75 izfr'kr ;k 90 izfr'kr jkf'k nsrh gS ,oa 'ks"k jkf'k dk izko/kku jkT; ljdkj vius lk/kuksa ls djrh gSA ;s dsUnzh; izofrZr ;kstuk,Wa dgykrh gS vkSj dsUnz rFkk jkT; dk vuqikfrd O;; buesa Mkyk tkrk gSA

fo"ks'k dsUnzh; lgk;rk (Special Central Assistance)
dsUnz ljdkj }kjk jkT; ljdkj dks fdUgh fo"ke ifjfLFkfr;ksa esa nh tkus okyh vkfFkZd lgk;rkA

nRrer O;; (Voted Expenditure)
vf/kdrj ,sls O;; gksrs gS tks fo/kku lHkk ds ernku }kjk gh Lohd`r fd;s tkrs gS rFkk ernku ds le; de fd;s tk ldrs gS ysfdu buesa c<ksrjh ugha dh tk ldrhA

izHk`r O;; (Charged Expenditure)
,sls O;; gksrs gS tks fd lafo/kku ds vuqPNsn 202¼3½ ds vUrxZr lafpr fuf/k ij vfuok;Z :i ls izHkkfjr gSa A bu izHkkjks ij ernku ugh gksrk rFkk bl O;; dks de ugh fd;k tk ldrkA tSls jkT;iky] fo/kkulHkk] mPp U;k;ky;] yksd lsok vk;ksx vkfn ls lacaf/kr O;;A

fofu;ksx fo/ks;d (Appropriation Bill)
lafpr fuf/k ls dksbZ Hkh /ku rc rd ugh fudkyk tk;sxk tc rd fd og iw.kZr;k dkuwus lEer u gksA vr% ljdkj lafpr fuf/k ls /ku fudkyus dk dkuwuh vf/kdkj izkIr djus ds fy, fofu;ksx fo/ks;d ikl djkrh gSA ctV ekaxs ikfjr gksus ds ckn foÙkea=h }kjk ctV ekaxksa ls lEcfU/kr lnu esa is'k fd;k tkrk gS vkSj og fofu;ksx fo/ks;d dgykrk gSA blds ikl gksus ij gh O;; djus dk vf/kdkj ljdkj dks izkIr gksrk gSA

foÙk fo/ks;d (Finance Bill)
dkuwu }kjk vf/kd`r gq, fcuk dksbZ Hkh dj u rks yxk;k ldrk vkSj u gh ,d= fd;k ldrk vr% ljdkj dj yxkus ,oa dj ,d= djus dk dkuwuh vf/kdkj izkIr djus ds fy, foÙk fo/ks;d ikl djkrh gSA

jktLo ?kkVk (Revenue Deficit)
tc vk; ds eqdkcys [kpZ vf/kd gksrk gS rks ?kkVk gksuk dgykrk gS Bhd blh izdkj tc jktLo vk; dh rqyuk esa jktLo O;; vf/kd gksrk gS rks og jktLo ?kkVk dgykrk gSA

vk;
jktLo izkfIr;kW (Revenue Receipt)
jkT; ljdkj dks dj jktLo xSj dj jktLo o lgk;rk] vuqnku rFkk va’knku ls tks vken izkIr gksrh gS mls jktLo izkfIr;kW dgrs gSA

iwathxr izkfIr;kW (Capital Receipt)
turk ls _.k
_.kks ds iquHkZqxrku ls izkIr jkf'k

yksd [kkrk
y?kqcpr]
Hkfo"; fuf/k
vkjf{kr fuf/k
izs{k.k(Suspense) ,oa
jksdM 'ks"k (Balance )

yksd _.k
(Public Debts)
;g _.k vkerkSj ij ckWaMks ds :i esa rFkk jktdks"kh; ifji= ds :i esa izkIr gksrk gSA
jkT; ljdkj dh vkUrfjd _.k ls izkfIr
dsUnz ljdkj dh dtZ rFkk vfxze ls izkfIr

m/kkj o vfxze
(Loans and Advances)
fofHkUu dk;Zdzeksa ds fy;s dtZ rFkk vfxze ls izkfIr


O;;
jktLo O;; (Revenue Expenditure)
jktLo O;; ls lkekU;r% fdlh izdkj dh lEifÙk vFkok iwath dk fuekZ.k ugha gksrk gSA

iwathxr O;; (Capital Expenditure)
bl O;; ls lkekU;r% LFkkbZ lEifÙk dk fuekZ.k gksrk gSA

yksd_.k
jkT; ljdkj ds vkUrfjd _.k dk iquHkZqxrku
dsUnz ljdkj ds dtZ rFkk vfxze dk iquHkZqxrku

m/kkj o vfxze
fofHkUu dk;Zdzeksa ds fy;s dtZ rFkk vfxze dk Hkqxrku

yksd [kkrk
blesa y?kqcpr] Hkfo"; fuf/k] vkjf{kr fuf/k vkfn Hkqxrku
 
O;; ds en
  lkekU; lsok (General Services)
Lkkekftd lsok (Social Services)
vkfFkZd lsok (Economic Services)

lkekU; lsok,sa
1. jkT; ds vax ,oa iz'kklfud lsok,sa/td>
2. jktdks"kh; lsok,
  lEifÙk rFkk iwathxr laO;ogkjksa ij djksa dk laxzg.k
  oLrqvksa rFkk lsokvksa ij djksa dk laxzg.k
  vU; jktdks"kh; lsok,sa
3. C;kt dh vnk;xh rFkk _.k lsok
4. isa’ku rFkk fofo/k lkekU; lsok,sa

lkekftd lsok,sa
5. f’k{kk] [ksydwn] dyk rFkk laLd`fr
6. LokLF; rFkk ifjokj dY;k.k
7. tyiwfrZ] lQkbZ] vkokl rFkk 'kgjh fodkl
8. lwpuk rFkk izlkj.k
9. vuqlwfpr tkfr;ksa] vuqlwfpr tutkfr;ksa rFkk vU; fiNMs oxksZa dk dY;k.k
10. Jfed rFkk Jfed dY;k.k
11. Lkkekftd dY;k.k rFkk iks"k.k
12. vU;

vkfFkZd lsok,sa
13. d`f"k rFkk d`f"k lEc)h dk;Zdyki
14. xzke fodkl
15. fo’ks"k {ks= dk;ZØe
16. flapkbZ rFkk ck< fu;a=.k
17. ÅtkZ
18. m|ksx rFkk [kfut
19. ifjogu
20. foKku] izkS|ksfxdh rFkk i;kZoj.k
21. lkekU; vkfFkZd lsok,s

jktLFkku dh ctV iqfLrdk
 
1. vk;&O;; dk ljka’k A
2.a jktLo [kkrsa ds vk; ds izLrko A
2.b jktLo [kkrsa ds O;; ds izLrko&lkekU; lsok, A
2.c jktLo [kkrsa ds O;; ds izLrko&lkekftd lsok,W A
2.d jktLo [kkrsa ds O;; ds izLrko&vkfFkZd lsok,W A
3.a iwWthxr [kkrsa ds vk;&O;; ds izLrko A
3.b yksd _.k]m/kkj ,oa vfxze]vkdfLed fuf/k] yksd ys[ksA
4.a jkT; deZpkfj;ksa ls lacaf/kr O;; ;Fkk osrueku] HkÙkksa] dVkSfr;ka vkfn A
4.b LFkkfu; fudk;ksa dks fn;k tkus okyk vuqnku rFkk dsUnzh; izofrZr ;kstuksa lEcU/kh fooj.k A
4.c lkoZtfud fuekZ.k foHkkx ls lacaf/kr fuekZ.k dk;Z A
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