<h1>Resource transfers to subnational governments outline composition and net transfer across tax shares, grants, loans and recoveries.</h1> Resource transfers to State and UT governments comprise States' share of taxes; Non Plan grants and loans; Central assistance for State and UT plans (grants and loans); and assistance for central and centrally sponsored schemes. These components sum to Total Grants & Loans, less recovery of loans and advances, to produce Net Resources transferred, which is disaggregated between State Governments and UT Governments. The statement also notes direct central releases to implementing agencies and investments from the National Small Savings Fund.