Union government receipts and expenditure composition shows tax, non tax, non debt receipts and reduced state devolution transfers.
Monthly accounts for May 2021 show receipts composed of Tax Revenue (Net to Centre), Non Tax Revenue and Non Debt Capital Receipts (loan recoveries and disinvestment). The statement records transfers to States as Devolution of Share of Taxes, notes a year on year decline in that transfer, and presents total expenditure divided into Revenue Expenditure-with significant Interest Payments and major subsidies-and Capital Expenditure for the period.

Loan guarantees for Covid-affected sectors: enhanced credit cover to expand healthcare infrastructure and incentivize lending.
The Cabinet approved a Loan Guarantee Scheme for Covid Affected Sectors to provide guarantee cover for brownfield expansion and greenfield health/medical infrastructure projects, mitigating construction and credit risk and facilitating bank lending at lower rates. It also approved additional corpus for the Emergency Credit Line Guarantee Scheme as a continuing targeted relief to incentivize lenders to extend low-cost credit to vulnerable businesses and MSMEs, with both schemes subject to specified applicability cut-offs and guarantee cover percentages to prioritize underserved locations.

Electoral Bond Scheme: sale authorised at specified SBI branches; bonds valid for fifteen days and encashable only by eligible parties.
Electoral Bonds may be purchased by Indian citizens or entities and encashed only by Political Parties registered under Section 29A of the Representation of the People Act that secured at least one per cent of votes in the last General Election; encashment must occur through the party's bank account with the Authorized Bank. Bonds are valid for fifteen calendar days from issue and, if deposited within that period, shall be credited to the eligible Political Party's account on the same day. SBI was authorised to issue and encash bonds through twenty-nine Authorized Branches for the sale window 1-10 July 2021.

Government securities re-issue auction: price-based multiple-price sale with non-competitive allocation and when-issued trading eligibility and scheduled settlement.
Re-issue auctions for multiple Government securities will be conducted by the Reserve Bank via price-based multiple-price method on the E-Kuber platform, permitting both competitive and Non-Competitive Bidding Facility bids with up to five percent reserved for eligible individuals and institutions; the Government may accept additional subscriptions within a notified cap. Results will be announced on the auction day with a specified subsequent settlement date, and the securities are eligible for When Issued trading under RBI guidelines.

Government securities auction: re-issue conducted via price-based multiple-price method with competitive and non-competitive bidding.
The Government announced re-issue auctions of three specified Government Securities through a price-based auction using the multiple price method, with stated notified amounts and an option for additional retention. Up to 5% of each notified amount is reserved for eligible persons under the Non-Competitive Bidding facility. Bids must be submitted electronically via the central bank's E-Kuber system within prescribed non-competitive and competitive windows; auction results, payment and settlement dates are specified. The securities are eligible for "When Issued" trading under central bank guidelines.

Government securities auction announced with multiple-price bidding and non-competitive allocation enabling eligible individuals to participate.
Re issue auctions for four central government securities will be conducted by the Reserve Bank of India using the multiple price method, with specified notified amounts and an issuer option to retain additional subscriptions. Up to five percent will be allotted via the Scheme for Non Competitive Bidding; competitive and non competitive bids must be submitted electronically on E Kuber within prescribed time windows. Auction results and settlement date are specified, and the securities will be eligible for When Issued trading under RBI guidelines.

Government securities re-issue auction: price-based sale with non-competitive allotment, timed electronic bidding, payment and when-issued trading rules.
Re-issue sale of three central Government securities will be conducted by the Reserve Bank using the multiple price method with specified notified amounts and an option to retain additional subscriptions. Up to 5% of each notified amount is reserved under the Non-Competitive Bidding Facility. Competitive and non-competitive bids must be submitted electronically on E-Kuber within prescribed windows on the auction date; results and payment dates are fixed. The securities are eligible for when-issued trading under Reserve Bank guidelines.