| Receipts | All revenues (taxes, non-tax), all loans raised | Corpus (initially Rs. 500 cr, now Rs. 30,000 cr) | Public money other than CFI (e.g., small savings, provident funds) |
| Expenditure | All government expenditures, debt repayment, loans to states | Unforeseen expenses pending Parliament approval | Disbursements of public money held in trust |
| Parliamentary Vote | Requires authorization for withdrawal | Used without prior authorization, but recouped later | Not subject to vote by Parliament |
| Legal Basis | Article 266(1) | Article 267(1) | Article 266(2) |
| Custodian | Government of India | President of India (via Finance Secretary) | Government of India (as banker/trustee) |