Union Budget 2025: Key Terms You Should Know

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16 Jan 2025

'Capital expenditure' is government spending on infrastructure to boost economic growth and employment opportunities


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'Revenue expenditure' covers operational costs like salaries, subsidies, and interest on government debt


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'Revenue receipts' include government earnings from taxation, fees, and fines like GST and income tax


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'Direct taxes' are levied directly on individuals or entities, including income and corporate tax


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'Indirect taxes' apply to goods and services, such as GST, and are included in prices


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'Tax deductions' lower taxable income through investments in schemes like PPF, ELSS, or fixed deposits


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'Rebates' reduce total tax liability, encouraging spending or investment to stimulate economic growth


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'Fiscal deficit' is the gap between government spending and revenue, often filled through borrowing


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'Fiscal policy' uses taxation and spending to control inflation and promote economic stability


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'Inflation' reduces money's purchasing power by increasing general prices, impacting economic stability significantly


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