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Vikas Kumar Singh Tomar

The course Fiscal Policy discusses (Budget) and Public Finance With Imp. MCQs for UPSC.

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(Hindi) Fiscal Policy (Budget) and Public Finance with Important MCQs for Bank

Financial Awareness

Banking Awareness

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Bank, SSC & Railway Exams

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Article 112 of the Indian Constitution says that every year “the President of India shall cause to be laid before both the houses of the parliament” the “Annual Financial Statement”. This is popularly known as Budget. “cause to be laid” here means that the person through whom President acts, is Finance Minister of the country, who is known as the custodian of the nation’s Finances. The Budget gives the complete picture of the estimated receipts and expenditures of the Government of India for that year. This picture is actually based upon the budget figures of the previous years. In all budget documents, generally budget figures of three years are used. For example, if we are studying the budget of 2017-18, then this set would be made up:
Actuals of 2015-2016
Budget Estimates of 2016-2017
Revised Estimates of 2016-2017


Budget Estimates of 2017-2018

Definition,Meaning and Importance of Budget (in Hindi)

Etymologically, the term budget is related to Latin bulga , which refers to a ‘leather bag. The term comes from a Gaulish source connected to the Irish bolg, which means a bag. It got associated with finance in mid 18th century following up a pamphlet titled “The Budget Opened” sarcastically attacking the tax plans of Great Britain’s first prime Minister Sir Robert Walpole. However, the term budget was first used in 1760 for statement of the actual results of receipts and expenditure in the preceding fiscal year presented in House of Commons by UK’s Chancellor of Exchequer.  The term budget was used in current context only after mid 19th century. 20th century was a stimulating era for budgeting. It was only after 1950s that budget was more rationally used for public planning and policy. The development of the theoretical framework of budgeting during 20th century has been shaped by the political, social and administrative players and circumstances.

During the 20th century, while the Budget and Accounting Act 1921 systematized the budgeting in USA, the Parliament Act 1911 excluded the Lords in UK to refuse money bills, thus depriving House of Lords of its power of veto over financial legislation. Since then, the elected House of Commons has supreme powers regarding budget decisions in UK and same was followed in India where Lok Sabha has such powers.

Key Points: Evolution of Indian Budget

A rough budget of East India Company was prepared in 1790. After the end of East India’s Company’s rule, India’s first budget was presented on February 18, 1860 by James Wilson, a Finance Member of the India Council. The Finance Member’s work was to advise the Viceroy on financial matters.

After the Morley-Minto Reforms of 1909, the Finance Member had to present his estimates to the Central Legislature in first quarter of every year. The Finance Member’s presentation was followed by discussions on Budget proposals. During discussions, the members of the legislature could propose alterations in tax provisions, loans and grants to local government. The Finance Member was able to accept or reject these proposals but he needed to justify why he accepted some proposals and why rejected others.

Initially, the Railway budget was part of the general budget. On the basis of recommendations Acworth Committee, the Rail Budget was separated in 1924. That system follows till date. Recently, the Bibek Debroy committee has recommended to abolish the separate Railway Budget in a period of five years. The first budget of Independent and united India was presented by John Mathai in 1949-50. This budget also included the financial statements for former Princely States. The decision of forming a planning commission was declared in this budget.

Historical Background and All Important Facts Related to Budget (in Hindi)

Budgets are of three types:

balanced, surplus and deficit budgets—

depending upon whether the estimated receipts are equal to, less than or more than estimated receipts, respectively its three types are explained hereunder.

1. Balance budget – A government budget is said to be balanced when it is estimated revenues and anticipated expenditure are equal. i.e. government receipts and government expenditure.

2. Surplus budget - when estimated government receipts are more than the estimated government expenditure it is termed as surplus budget. When the government spends less than the receipts the budget becomes surplus that is.

3. Deficit budget – when estimate government receipts are less than the government expenditure. In modern economies, most of the budget are of this nature . that the estimate government receipts < anticipated government expenditure.
Article 112- Annual Financial Statement

It provides that in respect of every financial year the President shall cause to be laid before both the Houses of Parliament a statement of the estimated receipts and expenditure of the Government of India for that year, referred to as the “annual financial statement’’. The estimates of expenditure shall show separately expenditure charged upon the Consolidated Fund of India; and other expenditure (voted) proposed to be made from
the Consolidated Fund of India. The statement shall also distinguish expenditure on revenue account from other (capital) expenditure.

Article 113- Procedure in Parliament with respect to Estimates.

It provides that estimates relating to expenditure charged upon the Consolidated Fund of India shall not be submitted to the vote of Parliament, even though these can be discussed in either House of Parliament. The estimates relating to the ‘voted’ portion shall be submitted in the form of demands for grants, and the House of the People shall have power to assent, refuse or reduce the amount specified therein. No demand for a grant shall be made except on the recommendation of the President.

Article 114- Appropriation Bills.

After the passing of the demands under Article 113, Appropriation Bill is introduced in the Lok Sabha to provide for the appropriation out of the Consolidated Fund of India to meet the requirements relating to (a) the grants so made by the House of the People; and (b) the expenditure charged on the Consolidated Fund of India but not exceeding in any case the amount shown in the statement previously laid before Parliament. Further, subject to the provisions of articles 115 and 116, no money shall be withdrawn from the Consolidated Fund of India except under appropriation made by law passed in accordance with the provisions of this article.

Article 115- Supplementary, Additional or Excess Grants.

If the amount authorized through appropriations for a particular service is found to be insufficient for the purposes of that year or when a need has arisen during the current financial year for supplementary or additional expenditure upon some new service not contemplated in the annual financial statement for that year, a supplementary demands for grants proposal shall be made before parliament. However, if any money has been spent on any service during a financial year in excess of the amount granted for that service and for that year, demand for such excess, as the case may be is to be laid before both the Houses of Parliament for authorizing (subject to the report of the Public Accounts Committee) the expenditure incurred in excess.

Article 116- Vote on account, Vote of credit and Exceptional Grant.

The House of the People shall have power relating to (a) Vote on Account- to make any grant in
advance in respect of the estimated expenditure for a part of any financial year pending the completion of the parliamentary procedure. (b) Vote of Credit- to make a grant for meeting an unexpected demand upon the resources of India when on account of the magnitude or the
indefinite character of the service the demand cannot be stated with the details ordinarily given in an annual financial statement;
(c) Exceptional Grant- to make provision for an exceptional grant that does not form part of the
current service of any financial year; Parliament shall have power to authorize by law the withdrawal of moneys from the Consolidated Fund of India for the above purposes.

Article 117- Special provisions as to Financial Bills.

A Bill or amendment making provision for any of the matters specified in sub-clauses (a) to (f) of clause (1) of article 110 shall not be introduced or moved except on the recommendation of the President and a Bill making such provision shall not be introduced in the Council of States.

Article 265- Taxes not to be imposed save by authority of law.

No tax shall be levied or collected except by authority of law.

Article 266- Consolidated Funds and Public Accounts of India and of the States.

Subject to the provisions of article 267 and to the provisions of this Chapter with respect to the
assignment of the whole or part of the net proceeds of certain taxes and duties to States, all revenues received by the Government of India , all loans raised and all moneys received by that Government in repayment of loans shall form one consolidated fund to be entitled “the Consolidated Fund of India”, and all revenues received by the Government of a State, all loans raised and all moneys received by that Government in repayment of loans shall form one
consolidated fund to be entitled “the Consolidated Fund of the State”.
All other public moneys received by or on behalf of the Government of India or the Government
of a State shall be credited to the public account of India or the public account of the State, as the case may be.
No moneys out of the Consolidated Fund of India or the Consolidated Fund of a State shall be
appropriated except in accordance with law and for the purposes and in the manner provided in this Constitution.

Article 267- Contingency Fund.

Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled “the Contingency Fund of India” into which shall be paid from time to time such sums as may be
determined by such law, and the said Fund shall be placed at the disposal of the President to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorization of such expenditure by Parliament by law. under article 115 or article 116. Similarly, the Legislature of a State may by law establish a Contingency Fund in the nature of an imprest to be entitled “the Contingency Fund of the State”.

Article 275- Grants from the Union to certain States.

Such sums as Parliament may by law provide shall be charged on the Consolidated Fund of
India in each year as grants-in-aid of the revenues of such States as Parliament may determine to be in need of assistance, and different sums may be fixed for different States. Provided, that after a Finance Commission has been constituted no order shall be made under this clause by the President except after considering the recommendations of the Finance Commission.

Article 280- Finance Commission.

The President shall, within two years from the commencement of this Constitution and
thereafter at the expiration of every fifth year or at such earlier time as the President considers
necessary, by order constitute a Finance Commission. It shall be the duty of the Commission
to make recommendations to the President relating to—
(a) the distribution between the Union and the States of the net proceeds of taxes which are to
be, or may be, divided between them under this Chapter and the allocation between the States of the respective shares of such proceeds;
(b) the principles which should govern the grants-in-aid of the revenues of the States out of the
Consolidated Fund of India;
(bb) the measures needed to augment the Consolidated Fund of a State to supplement the
resources of the Panchayats in the State on the basis of the recommendations made by the Finance Commission of the State;
(c) the measures needed to augment the Consolidated Fund of a State to supplement the
resources of the Municipalities in the State on the basis of the recommendations made by the Finance Commission of the State;
(d) any other matter referred to the Commission by the President in the interests of
sound finance. The Commission shall determine their procedure and shall have such powers in the performance of their functions as Parliament may by law confer on them.

Article 281- Recommendations of the Finance Commission.

The President shall cause every recommendation made by the Finance Commission under the provisions of this Constitution together with an explanatory memorandum as to the action taken thereon to be laid before each House of Parliament.

Article 292- Borrowing by the Government of India.

The executive power of the Union extends to borrowing upon the security of the Consolidated Fund of India within such limits, if any, as may from time to time be fixed by Parliament by law and to the giving of guarantees within such limits, if any, as may be so fixed.

Article 150- Form of accounts of the Union and of the States.

The accounts of the Union and of the States shall be kept in such form as the President may, on
the advice of the Comptroller and Auditor-General of India, prescribe.

Article 151- Audit reports.

The reports of the Comptroller and Auditor- General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.

Article 109- Special procedure in respect of Money Bills.

A Money Bill shall not be introduced in the Council of States. After a Money Bill has been
passed by the House of the People it shall be transmitted to the Council of States for its
recommendations and the Council of States shall within a period of fourteen days from the date of its receipt of the Bill return the Bill to the House of the People with its recommendations and the House of the People may thereupon either accept or reject all or any of the recommendations of the Council of States.

Article 110- Definition of “Money Bills’’.

A Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the following matters, (a) the imposition, abolition, remission, alteration or regulation of any tax; (b) the regulation of the borrowing of money or the giving of any guarantee by the Government of India, or the amendment of the law with respect to any financial obligations undertaken or to be undertaken by the Government of India;
(c) the custody of the Consolidated Fund or the Contingency Fund of India, the payment of moneys into or the withdrawal of moneys from any such Fund;
(d) the appropriation of moneys out of the Consolidated Fund of India;
(e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the increasing of the amount of any such expenditure;
(f) the receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money or the audit of the accounts of the Union or of a State; or
(g) any matter incidental to any of the matters specified in sub-clauses (a) to (f).
If any question arises whether a Bill is a Money Bill or not, the decision of the Speaker of the
House of the People thereon shall be final, and the certificate of the Speaker of the House of the People signed by him that it is a Money Bill, shall be endorsed on every Money Bill when it is transmitted to the Council of States under article 109, and when it is presented to the President for assent under article 111.

Types of Budget and Important Constitutional Provisions Related to Budget (in Hindi)

Capital Receipts and Capital Expenditures

A receipt that results in either reduction in government assets (sale of share, disinvestment) or increase in some liability (government borrowings) is a capital receipt. These receipts are NOT a part of normal operations of government business. Capital Receipts include market loans, external loans, small savings, Government Provident Funds, Accretions to various Deposit Accounts, Depreciation and Reserve Funds of various departments like Railways.

The Capital receipts are of two types viz. Debt receipt and non-debt receipts. The debt receipts are those which government needs to repay along with interest. Non-debt receipts are those which come to the government by sale of some assets. Most of the capital receipts of the government are debt receipts and are shown as liabilities of the Government’s balance sheet.

Contents

Borrowings by the Government
Miscellaneous Capital Receipts
Loan Recovery
Capital Expenditures
Loan disbursals
Loan Repayments
Expenditures  resulting in asset creation
Capital Deficit
Borrowings by the Government

The Government borrows from domestic as well as foreign sources. All  borrowings are called capital debt receipts. However, interest paid on such borrowings is placed under Revenue expenditures.

It’s worth note that Government of India is the largest borrower in India and the market borrowings are the largest source of capital receipts of the Government.

Government raises its market loans by selling dated government securities by Auction since 1992-93. These auctions are conducted by the Reserve Bank of India, as debt manager to the Central Government. These bonds are of either fixed interest rate (called Fixed Coupon Securities) or of floating interest rate (called Floating Rate Bonds (FRB)).

Apart from these, Government also issues short term money market instruments viz. 364/182/91 days Treasury Bills. These treasury bills offer short-term investment opportunity to financial institutions, banks, etc. Finally, government also issues Cash Management Bills, which are issued to meet the temporary cash flow mismatches of the Government. The Cash Management Bills are issues only when Government needs a short term cash. Thus, the maturities of the Cash Management Bills are always less than 91 days. The above borrowings are from the market.

Government also borrows from common people like all of us in the form of small saving schemes. At present, the active small saving schemes are as follows:

Post Office Saving Account
Post office fixed deposits of 1, 2, 3 & 5 years
Post Office RDs (Recurring Deposits)
Post Office Monthly Income Account
Senior Citizens Saving Scheme
National Saving Certificates
Public Provident Fund (PPF)
Sukanya Samriddhi Account
Kisan Vikas Patra
Monthly Income Scheme
The money of all of these goes to National Small Savings Fund. This fund is a part of Public Account of India and is active since 1.4.1999.All withdrawals are also taken out of this fund. What remains as balance in the fund is invested in the Central and State Government Securities. How should be these invested and in which securities, this is decided by the Government from time to time. At present, the term of Central and State Government Securities is 10 years, 9.5 per cent interest rate.

Then finally, government issues savings bonds for people to invest in them. There are two kinds of Bonds viz. Tax Saving and not Tax Saving. Obviously the interest rate in taxable bonds is higher.

Miscellaneous Capital Receipts

Miscellaneous Capital Receipts refers to the money receipt by disinvestment of the public sector companies. This money comes from sale of government share / equity in public sector companies. In 2013-14, Government received around Rs. 40,000 crore in lieu of sale of its shares in Hindustan Copper, ITDC, MMTC, National Fertilizer, Neyveli Lignite, State Trading Corporation Ltd, Power Grid Corporation of India Ltd, NHPC Ltd, Indian Oil Corporation, Engineers India Ltd, BHEL, Hindustan Aeronautics Ltd. The money from this disinvestment earlier used to go to ‘National Investment Fund’ (NIF). Currently, this fund is merged with the Public Account of India and these proceeds are maintained in the public Account as a separate head – NIF.

The Money from NIF is used for several purposes as decided by the Government. These include recapitalisation of Public Sector Banks’, investment in Indian Railways, investment in other public sector units towards capital expenditure.

Loan Recovery

The money which the Government of India had lent in the past to the states, to the PSUs and to the Union Territories, and to the parties and Governments abroad, when recovered back, are called Capital Receipts.  Here, please note that Loan recovery is Capital Receipt but the interest received on these loans is revenue receipts.

Capital Expenditures

Capital Expenditure is that expenditure which results in increasing of government asset (giving out loans) or reduce in some liability (paying back old loans). Following are the key examples of capital expenditures.

Loan disbursals

The loans given by the Government to the states, PSUs and other governments come under Capital Expenditures because such loans are assets of the government.

Loan Repayments

The loans that were borrowed in past but are now returned back are included in the capital expenditures; because they result in reduction of liability.

Expenditures  resulting in asset creation

The government’s budget expenditures on infrastructure, machinery, land, roads, bridges etc. and purchase of arms and equipments, modernization of the army etc. are also Capital Expenditures.

Capital Deficit

In Public Finance or Economy, The term Capital Deficit is not used. Generally, we read about the Capital crunch which refers to the expenditures needed by the Government for Capital Expenditures.

Component of Budget { Receipts & Expenditures } (in Hindi)

There are two types of taxes viz. Direct and Indirect Taxes. The Direct taxes are paid directly by the tax payer (individuals and the companies) while indirect taxes are paid while purchasing goods and services. Examples of Direct Taxes are Corporate Tax, Personal Income Tax, Securities Transaction Tax, Banking Cash Transaction Tax, Fringe Benefit Tax etc. Examples of Indirect taxes are  Sales Tax, Service Tax, Custom and Excise Duties, VAT, Anti-Dumping Duties, Good and Services Tax etc.  Apart from the above conventional taxes, there are also other taxes imposed for a particular objective or agenda. Such taxes are called wachh Bharat Cess tax, Krishi Kalyan Cess tax, and infrastructure Cess tax among others. Goods and Services Tax is a comprehensive indirect tax which is to be levied on the manufacture, sale and consumption of goods and services in India. This is so far the biggest tax reform in the country. GST eliminates the cascading effect of taxes because it is taxed at every point of business and the input credit is available in the value chain.

All About Taxation of India{Direct Taxes,Indirect Taxes,GST etc} (in Hindi)

Indian economy objective questions answers mcq are important in ssc, upsc, ibps and competitive examination and entrance tests. 
Most Important MCQ, Budget,Fiscal policy ,Taxation - MCQs with answers - Part 1

Most Important MCQ of Budget and Taxation Part-1 (in Hindi)

Indian economy objective questions answers mcq are important in ssc, upsc, ibps and competitive examination and entrance tests. 
Most Important MCQ, Budget,Fiscal policy ,Taxation - MCQs with answers - Part 2

Most Important MCQ of Budget and Taxation Part-2 (in Hindi)

Indian economy objective questions answers mcq are important in ssc, upsc, ibps and competitive examination and entrance tests. 
Most Important MCQ, Budget,Fiscal policy ,Taxation - MCQs with answers - Part 3

Most Important MCQ of Budget and Taxation Part-3 (in Hindi)

Indian economy objective questions answers mcq are important in ssc, upsc, ibps and competitive examination and entrance tests. 
Most Important MCQ, Budget,Fiscal policy ,Taxation - MCQs with answers - Part 4

Most Important MCQ of Budget and Taxation Part-4 (in Hindi)

Indian economy objective questions answers mcq are important in ssc, upsc, ibps and competitive examination and entrance tests. 
Most Important MCQ, Budget,Fiscal policy ,Taxation - MCQs with answers - Part 5

Most Important MCQ of Budget and Taxation Part-5 (in Hindi)

Indian economy objective questions answers mcq are important in ssc, upsc, ibps and competitive examination and entrance tests. 
Most Important MCQ, Budget,Fiscal policy ,Taxation - MCQs with answers - Part 6

Most Important MCQ of Budget and Taxation Part-6 (in Hindi)

Indian economy objective questions answers mcq are important in ssc, upsc, ibps and competitive examination and entrance tests. 
Most Important MCQ, Budget,Fiscal policy ,Taxation - MCQs with answers - Part 7

Most Important MCQ of Budget and Taxation Part-7 (in Hindi)

Why in news?

A Fiscal Responsibility and Budget Management (FRBM) panel has recommended a debt-to-GDP ratio of 38.7% for the central government, 20% for the state governments together, a fiscal deficit target of 2.5% of the GDP, and a revenue deficit of 0.8%.
The committee is headed by N.K Singh, and the report was submitted to the government in January 2017, but was made public on April 12, 2017. But, there’s no indication as to whether the government will accept these recommendations.
What is FRBM Act?

It is an Act of the Parliament of India to institutionalize financial discipline, reduce India's fiscal deficit, improve macroeconomic management and the overall management of the public funds by moving towards a balanced budget and strengthen fiscal prudence.
The main purpose was to eliminate revenue deficit (building revenue surplus thereafter) and bring down the fiscal deficit to a manageable 3% of the GDP by March 2008.
However, due to the 2007 international financial crisis, the deadlines for the implementation of the targets in the act was initially postponed and subsequently suspended in 2009.
The main objectives of the act were:
to introduce transparent fiscal management systems in the country.
to introduce a more equitable and manageable distribution of the country's debts over the years.
to aim for fiscal stability for India in the long run.
N. K. Singh is currently the Chairman of the review committee for FRBM Act, 2003, under the Ministry of Finance.
What the panel has recommended?



This and other recommendations form part of the draft debt management and fiscal responsibility Bill, which, if accepted by the present government, will replace the existing FRBM Act.
In the four-volume report it was in favour of reducing revenue deficit to GDP ratio steadily by 0.25% points each year.
With an aim to provide flexibility to policymakers within the fiscal framework, the panel, has suggested a steady target of 3% from FY18 to FY20.
It has also recommended certain strict 'escape clauses' which will allow the govt deviate from the fiscal road map by 0.5% for any given year.
It suggested the setting up of a ‘fiscal council’, an independent body which will be tasked with monitoring the government’s fiscal announcements for any given year.
It will provide its own forecasts and analysis for the same as well as advise the finance ministry on triggering the escape clauses.
To ensure these escape clauses are not misused by the government, the panel said they have been defined very narrowly and specifically.
The escape clauses are proposed for overriding consideration of national security like acts of war, calamities of national proportion and collapse of agriculture, etc.,
They can be invoked by the Centre after formal consultations and advice of the fiscal council.
It also provided that it should be accompanied by a clear commitment to return to the original fiscal target in the ensuing fiscal year.
The panel’s report also says that the focus of policymakers should be on reducing primary deficit rather than fiscal deficit.

FRBM ACT 2003&2013 and Deficits Related to Budget {Revenue,Budgetary,Fiscal,Primary Deficit}

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Lessons

13 lessons • 2h 9m

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Definition,Meaning and Importance of Budget (in Hindi)

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Historical Background and All Important Facts Related to Budget (in Hindi)

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Types of Budget and Important Constitutional Provisions Related to Budget (in Hindi)

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Component of Budget { Receipts & Expenditures } (in Hindi)

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All About Taxation of India{Direct Taxes,Indirect Taxes,GST etc} (in Hindi)

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Most Important MCQ of Budget and Taxation Part-1 (in Hindi)

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Most Important MCQ of Budget and Taxation Part-2 (in Hindi)

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Most Important MCQ of Budget and Taxation Part-3 (in Hindi)

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Most Important MCQ of Budget and Taxation Part-4 (in Hindi)

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Most Important MCQ of Budget and Taxation Part-5 (in Hindi)

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