upsc.labsExplore Tools

Concepts Of Budget

Classify it, then compute it — two ways into the same Union Budget mechanics

Work in progress — this tool is still under construction.

1. Revenue vs Capital: Receipts/Expenditure Classifier

Start in Learn — watch what each item actually does to the government's balance sheet. Switch to Test yourself only once that clicks.

1/14 explored
Receipts
Expenditure
GST collections
Receipt — money coming in
Assets
Consolidated Fund
Liabilities
Revenue Receipt

Neither box ever moved — that's the tell. Ordinary tax income — no asset is sold, no liability is created. Balance sheet untouched.

2. Deficit Calculator

Six sliders build the same two bars every time — Receipts and Expenditure. Switching the deficit definition doesn't redraw them, it re-colors them: dims what that definition ignores, hatches the one slice it specifically carves back out, and drops a marker showing exactly how far each bar counts. The gap between the two markers is the deficit.

Everything spent, against everything received except fresh borrowing.

Receipts
RR
₹2,100
Expenditure
Other RE
IP
CE
₹2,500
Fiscal Deficit: ₹400
Fiscal Deficit = (Revenue Exp. + Capital Exp.) − (Revenue Receipts + Non-debt Capital Receipts)
Total Expenditure (₹2,500) − Total Receipts (excl. borrowings) (₹2,100) = ₹400

Coming later

  • Buoyancy vs Elasticity Explorer — parked for now, not dropped: a slider for the tax system's underlying elasticity, and a toggle for a discretionary tax change that pulls Buoyancy away from it.