C1CSE One Learn

General Studies III · Subtopic

Receipts and expenditure

Official syllabus

Government Budgeting.

UPSC CSE 2026 notification

What this covers

Classify receipts and outlays by revenue/capital and interpret them using the relevant budget statement.

Key ideas

  • Tax
  • Non-tax revenue
  • Borrowing
  • Revenue expenditure
  • Capital expenditure

Official wording is from UPSC's Civil Services Examination 2026 notification, the current baseline for CSE 2027 preparation. Always check the latest notification at upsc.gov.in. Scopes and key ideas are CSE One's study map and are being expanded.