GS-3Specific Microtheme

Classification of Budget Accounts: Revenue vs. Capital Account (Receipts & Expenditure)

Mapped under Budgetary Principles and Deficits → Topic 03 Government Budgeting

📝 2 Questions (Sorted Recent First 2025–2013)

Other Microthemes in Budgetary Principles and Deficits:

Constitutional Framework of Budgeting (Article 112: Annual Financial Statement)Structure of Government Accounts: Consolidated, Contingency, Public Accounts Classification of Budget Accounts: Revenue vs. Capital Account (Receipts & Expenditure)Types of Fiscal Deficits: Fiscal, Revenue, Effective Revenue (ERD), Primary Deficit Quality of Public Spending: Revenue Exp vs Capital Exp (Capex Multiplier Effect)

UPSC Mains Questions on "Classification of Budget Accounts: Revenue vs. Capital Account (Receipts & Expenditure)" (2)

2021 marks

Distinguish between Capital Budget and Revenue Budget. Explain the components of both these Budgets.

Q7No match yet

2018 marks

Comment on the important changes introduced in respect of the Long-term Capital Gains Tax (LCGT) and Dividend Distribution Tax LCGT and DDT (DDT) in the Union Budget for 2018-2019.

Q5No match yet

AIR 1–100 Topper Repository

Topper Value Additions & Evidence Bank for Classification of Budget Accounts: Revenue vs. Capital Account (Receipts & Expenditure)

Access 19,145+ curated quotes, committee reports, judgments, data points, and diagram redraws extracted directly from real UPSC Mains topper answer sheets.

Explore All Value Additions →

Quotes & Hooks

Ready-to-use intro & conclusion hooks used by toppers.

Committees & Reports

ARC2, NITI Aayog, Law Commission & Economic Survey data.

Data Points & Facts

Verified stats for GS1, GS2, GS3 & GS4 papers.

Diagrams & Redraws

High-yield maps, flowcharts & schematics from topper copies.