Capital expenditure- is the expenditure which is made by any firm or

organization to improve long term assets or purchase new equipment

Revenue expenditure- it means day to day requirement of govt

Fiscal deficit- government spending is more or government

expenditure is more than government revenue or government income

Capital receipt – it either create liability or reduced the government

assets
Revenue receipt- it does not create any liability nor does not reduced
any assets.
It is general source of income of government

Rupees come in-

Borrowing and other liability -36%
GST- 15%
Income tax-14%
Rupees goes out-
Interest payment -20%
State share of taxes and duties- 16%
Central sector scheme-14%