Show the working.

PRS reproduces Budget at a Glance, Receipts Budget and Expenditure Budget. Tables 1-4 are the primary numbers for MeraTax.

• t1 — Table 1: Budget at a Glance 2026-27
• t2 — Table 2: Break up of central government receipts in 2026-27
• t3 — Table 3: Break up of central government expenditure in 2026-27
• t4 — Table 4: Ministry-wise expenditure in 2026-27
• t9 — Table 9: Criteria for devolution

PRIMARY source that PRS reproduces. Not yet fetched directly. Phase 0 uses PRS as the transcription source; swap to this once the exact document URL is confirmed.

PRIMARY source for Table 2 figures. Not yet fetched directly.

PRIMARY source for Tables 3-4. Also the only source that carries the ministry x economic cross-tab needed to build a single unified tree (see expenditure-2026-27.json -> _modellingNote).

Denominator for every per-capita figure on the site. Observed series fetched directly from the World Bank API on 2026-08-18; the 2026 figure used for FY 2026-27 is a projection, not an observation - see data/reference/population.json.

Probed live on 2026-08-18. NOT usable for Phase 0: the most current Union Budget resource covers only 2021-22 to 2023-24. IS the source for the Phase 4 state layer - shortlisted resource ids below, all confirmed returning clean typed rows.

The catalogue has ~285,833 resources and NO free-text search. Unrecognised query parameters are silently ignored and return HTTP 200 with the entire unfiltered catalogue. Only filters[title] works, and it matches the title only. Always assert that the filtered total is lower than the unfiltered total before trusting a response.

Used for figures MeraTax computes rather than transcribes. Every node carrying this sourceId must also carry a 'formula' field stating exactly how it was derived.

Statement 4 — absolute and percentage break-up of MPCE by item group, all-India, rural and urban. Extracted directly from the PDF. Average MPCE Rs 4,122 rural / Rs 6,996 urban.

• s4 — Statement 4: Absolute and percentage break-up of MPCE by item groups in 2023-24, All-India

Page last updated 17 August 2026. Petrol Rs 11.90/litre total (basic 1.40 + SAED 3.00 + AIDC 2.50 + R&I cess 5.00); diesel Rs 7.80/litre (basic 1.80 + AIDC 4.00 + R&I cess 2.00). Changes far more often than the budget — re-check before any launch.

PRS confirms the Finance Bill 2026 made no change to slabs. Slab boundaries, the Rs 75,000 standard deduction, the Rs 60,000 section 87A rebate up to Rs 12 lakh, and the 4% cess should be re-verified against the Finance Act itself before launch.

12% and 28% slabs abolished; 5% merit and 18% standard retained; 40% introduced for demerit and luxury goods. Item-level rate assignments in indirect-tax-incidence.json are MeraTax's, not the Council's.

Primary source for the horizontal devolution formula and every state's inter se share for 2026-31, and for the Union-vs-States split of health and education spending. Extracted directly from the PDF by scripts/etl/parse-fc16.mjs. All 28 shares sum to exactly 100.000%; four were independently cross-checked against press reporting.

• t8.8 — Table 8.8: Formula for Horizontal Devolution
• t8.9 — Table 8.9: Inter se Share of States
• t5.7 — Table 5.7: Expenditures on Health and Education (percentage of GDP) — states only
• p4.27 — Paragraph 4.27 — Union expenditure on social services, health and education as a percentage of GDP

₹5,987.46 crore total between 2014-15 and 2024-25. Year-wise: ₹409.55 cr (2020-21), ₹317.48 cr (2021-22), ₹408.37 cr (2022-23), ₹656.6 cr (2023-24), ₹654.9 cr (2024-25). Reported via press coverage of Lok Sabha and Rajya Sabha replies — NOT yet read from the original answer. Advertising is not a line item in the budget documents, so there is no cleaner source; re-verify against the original reply before leaning on it.

Approximately 80 crore people covered. Widely cited; re-verify against the department's own current figure before publishing it as precise. Presented on the site as 'roughly 80 crore', not a precise count.

Pulled live and reconciled on 2026-08-18: 36 State/UT rows plus a Total row. The recomputed sum (51,96,597 sanctioned / 39,98,704 in position / 11,97,893 vacant) matches the source's own Total row exactly, and every row satisfies sanctioned - inPosition = vacant. The Total row is dropped on import so it cannot be double-counted.

Primary document downloaded and read on 2026-08-18. The 6%-of-GDP commitment is paragraph 26.2, quoted verbatim in data/reference/targets.json. Paragraph 26.1 is the one that matters most: it records the same 6% figure as having been envisaged by the 1968 Policy, reiterated in 1986 and reaffirmed in 1992, and cites 4.43% of GDP for 2017-18 on the Ministry's own broader basis.

• p26.1 — Paragraph 26.1 — history of the 6% target and the 4.43% baseline
• p26.2 — Paragraph 26.2 — the 6% of GDP commitment

NOT yet read at paragraph level. The 2.5%-of-GDP-by-2025 commitment is corroborated by PIB releases and repeated ministerial replies in Parliament, but the primary PDF was unreachable on 2026-08-18 (mohfw.gov.in returned 404 and main.mohfw.gov.in did not resolve). Treat the clause wording as paraphrase until the document itself is re-read; the 2.5% figure and the 2025 date are not in doubt.

Table 3.1.1 (continuation page), extracted by scripts/etl/parse-police.mjs and reconciled against the PDF's own All India row on every run: 27,22,669 sanctioned / 21,41,305 in position / 5,81,364 vacant across 36 States/UTs. The most recent edition BPR&D has published as of 2026-08-19.

• t3.1.1 — Table 3.1.1 — Sanctioned (S) and Actual (A) Strength of Police Forces in States/UTs

Only the 'B. High Court' rows are imported; the Supreme Court row and the source's own 'Total (B. High Court)' row are excluded so nothing is double counted. Reconciled 2026-08-19: 25 High Courts, 1,122 sanctioned / 766 working / 356 vacant, and every row satisfies sanctioned - working = vacant.

Source archive SHA-256 b8325e5d9dd0f04a…, shapefile SHA-256 602505cbaa149c3a…. Projected Lambert Conformal Conic (metres) in the original; converted to WGS 84 lon/lat by scripts/etl/build-boundaries.mjs and simplified at 0.008 degrees, matched to the 1:1M source scale. Output bounding box 68.178-97.413E, 6.753-37.088N; centroids spot-checked against known positions; the three contested regions (Jammu & Kashmir, Ladakh, Arunachal Pradesh) visually verified against the Government of India depiction before the flag was enabled.