CONTENTS Author's Note on the Book viii-xvi PART 1 : Government Budgeting : Conceptual Framework 1. Economic Role of Modern Governments and Budgetary Policy 1-24 PART 2 : Government Budgeting in India 2. Government Budgeting in India : Constitutional Provisions and Procedures 25-53 3. Structure of the Central Government Budget 54-73 4. Functional, Economic and Cross-classification of the Budget 74-88 5. Budgetary Reforms in India 89-100 PART 3 : Taxes, Public Expenditure, Subsidies and Public Debt in India 6. Constitutional Provisions Pertaining to Taxes 101-114 7. Central Government Taxes 115-120 8. Central Government Expenditure 121-131 9. Central Government Subsidies 132-162 10. Central Government Debt Liabilities 163-170 11. State Government Taxes 171-178 PART 4 : Centre-State and State-Local Financial Relations in India 12. Centre-State Financial Relations 179-187 13. Transfer of Resources through the Finance Commission 188-193 14. Constitution (Eightieth Amendment) Act, 2000 and the Sharing of Revenue from All Central Taxes 194-201 15. Twelfth Finance Commission : Main Recommendations 202-215 16. Transfer of Resources through the Planning Commission 216-230 17. State-Local Financial Relations in India 231-248 PART 5 : Hights and Summary of Each Central Government Budget from 1947-48 to 2009-10 249-392 PART 6 : Appendices 393-516 PART 7 : Glossary of Budgetary Terms 517-540 PART 8 : Time-series Budgetary Data of India 541-572 Select Bibliography 573-580 Index 581-590