UNION BUDGET

The Budget documents presented to Parliament comprise, besides the Finance Minister's Budget Speech, of the following:

A. Annual Financial Statement (AFS)

B. Demand for Grants (DG)

C. Appropriation Bill

D. Finance Bill

E. Memorandum Explaining the Provisions in the Finance Bill, 2016

F. Macro-economic framework for the relevant financial year

G. Fiscal Policy Strategy Statement for the financial year

H. Medium Term Fiscal Policy Statement

I. Expenditure Budget Volume -1

J. Expenditure Budget Volume -2 (Part A and Part B)

K. Receipts Budget