The correct answer is: Revenue Budget and Capital Budget.
The Gujarat budget is primarily divided into two parts: Revenue Budget and Capital Budget.
The Revenue Budget is concerned with the revenue receipts and expenditure of the state government. It includes taxes, duties, fees, and other receipts from the state government’s own sources. The expenditure of the Revenue Budget is on items such as salaries, pensions, interest payments, and subsidies.
The Capital Budget is concerned with the capital receipts and expenditure of the state government. It includes loans, grants, and other receipts from the central government and other sources. The expenditure of the Capital Budget is on items such as construction of roads, bridges, schools, hospitals, and other capital projects.
The Budget Estimates are the estimates of revenue receipts and expenditure of the state government for the coming financial year. The Revised Estimates are the revised estimates of revenue receipts and expenditure of the state government for the current financial year.
The Plan Budget is concerned with the expenditure on the centrally sponsored schemes and the state government’s own schemes. The Non-Plan Budget is concerned with the expenditure on the non-plan schemes of the state government.
The Central Budget is the budget of the Government of India. The State Budget is the budget of a state government in India.