The purpose of the revenue budget is to provide information on the sources of revenue for the Government and the revenue expenditure of the Government. Hence, the revenue budget throws light on the revenue of Government from the taxation and also throws light on the non tax revenue of the Government. You can read about the Revenue Receipts- Tax Revenue and Non-Tax Revenue (UPSC Notes) in the given link.
The non tax revenue of the Government could be from disinvestment or from the interests and dividends earned by the Government from the various instruments of investment.
Further readings:
- Taxation System in India – Types, GST, VAT, Objectives, Limitation, Laffer Curve
- Double Taxation Avoidance Agreement (DTAA) – Countries Involved, Income Tax Provisions
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