Not good with numbers? The budget confuses you? Read Hindustan Times' special "Budget explained" to understand the process better.
Here HT's deputy chief of business bureau Gaurav Choudhury has broken it down into four broad categories.
1. The making of the budget: From initial circular to the final print
The exercise to make the budget is a long-drawn one that deftly juggles political pressures, conflicting demands, the economy's priorities and utmost secrecy.
2. The receipts book: A look at various components of government revenues
Government's revenues are akin to the income of a large family where each members' earnings from various sources are pooled together to take care of the total expenses. Like households, the government also borrows money to fund some of its expenses as its income too falls short of revenues.
3. The expense account: A look at the various components of government expenditure
Government's financial plans, pretty much like household budgets, are primarily about prioritising spending. The budget for 2015-16 will be a tough balancing act with the government required to keep public spending under check and rein in a widening deficit.
4. Borrower's account: A look at the various components of government borrowings
Governments, like individuals and households, cannot always meet expenses from its income. While bulk of its requirements are fulfilled from its earnings from taxes and other sources, very rarely does any major economy have a surplus funds in public coffers at the end of the year.
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