The budget's popular graphic compresses its numbers into paise per rupee, making the financing mix memorable. It groups state tax revenue, share of central taxes, grants, non-tax revenue and borrowings or other liabilities. A pie chart is good for proportion but can hide legal differences: tax devolution from the Centre is a revenue receipt, while an open-market loan is a capital receipt that must be serviced later. A rupee of borrowing should not be described as a rupee of tax revenue.

The 2026-27 BE revenue table makes own state tax the largest of the four revenue-receipt components at ₹1,25,845.78 crore. The central-tax share of ₹64,362.16 crore is next, followed by grants of ₹32,458.22 crore and non-tax revenue of ₹11,473.98 crore. Ordering the components is more reliable than memorizing rounded paise, because exact chart rounding and what the chart includes can change between publications.

If the state raises more from its own taxes, its fiscal autonomy may improve, but a strong assessment also asks about the tax burden, compliance cost and economic conditions. A one-year increase in tax estimates may be optimistic. For a numerical question, use the unrounded table. For a conceptual question, explain how the state combines own resources, central transfers and borrowing.

Worked example: Imagine a one-rupee budget graphic. Tax devolution and grants arrive from the Union but have different legal bases. State tax and non-tax are own receipts. Borrowing supplies cash now with a later servicing cost. Rounded paisa slices may not add perfectly because of rounding or category choices. For exact calculations, use the rupee-crore table; use the graphic to remember the funding mix and its broad order.

Active recall: Rank the four revenue-receipt components. Explain why a loan in the popular graphic is not current income.