Business Standard Budget 2023

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Budget 2023

 

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BUDGET GLOSSARY
Acts regulated by the Finance Bill Acts regulated by the Finance Bill
Annual Financial Statement Annual Financial Statement
Appropriation Bill Appropriation Bill
Banking cash transaction tax (BCTT) Banking cash transaction tax (BCTT)
Balance of payments (BoP) Balance of payments (BoP)
Budget cycle Budget cycle
Budget estimates Budget estimates
Budget Speech Budget Speech
Capital Budget Capital Budget
Capital Expenditure Capital Expenditure
Capital Receipts Capital Receipts
Central Plan Central Plan
Centrally sponsored schemes Centrally sponsored schemes
Cess Cess
CPI-based Inflation CPI-based Inflation
Consolidated Fund of India Consolidated Fund of India
Contingency Fund of India Contingency Fund of India
Countervailing Duty Countervailing Duty
Current Account Deficit (CAD) Current Account Deficit (CAD)
Customs duty Customs duty
Cut Motion Cut Motion
Demand for Grants Demand for Grants
Direct Tax Direct Tax
Dividend Distribution Tax (DDT) Dividend Distribution Tax (DDT)
Divestment or disinvestment Divestment or disinvestment
Economic Survey Economic Survey
Excess grant Excess grant
Excise Duty Excise Duty
Expenditure Budget Expenditure Budget
Expenditure profile Expenditure profile
Finance Bill Finance Bill
Financial Inclusion Financial Inclusion
Fiscal Deficit Fiscal Deficit
Fiscal Policy Fiscal Policy
Fiscal Policy Strategy Statement Fiscal Policy Strategy Statement
FRBM Act FRBM Act
Fringe Benefit Tax (FBT) Fringe Benefit Tax (FBT)
Goods and Services Tax Goods and Services Tax
Gross Domestic Product (GDP) Gross Domestic Product (GDP)
Gross National Product (GNP) Gross National Product (GNP)
Income tax Income tax
Indirect Tax Indirect Tax
Inflation Inflation
Interim Budget Interim Budget
Long-term capital gains tax, or LTCG Long-term capital gains tax, or LTCG
Macro-economic framework statement Macro-economic framework statement
Medium-term expenditure framework statement Medium-term expenditure framework statement
Medium-term Fiscal Policy Statement Medium-term Fiscal Policy Statement
Memorandum Explaining the Provisions in the Finance Bill Memorandum Explaining the Provisions in the Finance Bill
Minimum Alternate Tax (MAT) Minimum Alternate Tax (MAT)
Monetised Deficit Monetised Deficit
Non-debt capital receipts (NDCR) Non-debt capital receipts (NDCR)
Non-Plan Expenditure Non-Plan Expenditure
Non-Tax Revenue Non-Tax Revenue
Outcome Budget Outcome Budget
Pass-through status Pass-through status
Plan Expenditure Plan Expenditure
Plan outlay Plan outlay
Primary Deficit Primary Deficit
Public Account Public Account
Public debt Public debt
Receipts budget Receipts budget
Revenue Revenue
Revenue Budget Revenue Budget
Revenue Deficit Revenue Deficit
Revenue expenditure of the government Revenue expenditure of the government
Revenue Receipts Revenue Receipts
Securities Transaction Tax (STT) Securities Transaction Tax (STT)
Service Tax Service Tax
Short-term capital gains tax (STCG) Short-term capital gains tax (STCG)
Sin Tax Sin Tax
Subvention schemes Subvention schemes
Surcharge Surcharge
Tax Revenue Tax Revenue
Treasury Bills Treasury Bills
Value-added tax (VAT) Value-added tax (VAT)
Wealth Tax Wealth Tax
Ways and Means Advances Ways and Means Advances
WPI-based Inflation WPI-based Inflation
Zero-based Budget Zero-based Budget