<h1>Monthly Accounts of Government receipts and expenditure up to December show resource mobilisation, devolution to states, and major expenditure composition.</h1> Monthly consolidated accounts report shows central government receipts of Rs.25,25,156 crore up to December, comprising tax revenue, non-tax revenue and non-debt capital receipts; this establishes the realized resource base at 72.2% of Budget Estimates for 2025-26. Devolution to states totaled Rs.10,38,164 crore, reflecting intergovernmental fiscal transfers higher than prior year. Total expenditure of Rs.33,80,998 crore (66.7% of BE) is split into revenue expenditure and capital expenditure, with interest payments and major subsidies identified as significant revenue outlays, indicating fiscal composition and budgetary pressure for the remainder of the fiscal year.