Q. In context of Budget, which among the following is not a Non-Plan Expenditure?
Answer: Central Assistance to States and Union Territories
Notes: Non-Plan Expenditure refers to mandatory spending that does not require annual approval, primarily for ongoing commitments. 1. Revenue and Capital Expenditure on interest payments: This is a non-plan expenditure as it is a fixed obligation. 2. Defense Expenditure: This is also considered non-plan as it is a recurring expense. 3. Grants to State governments & Union territories: These are typically classified as non-plan expenditures since they are ongoing financial commitments. 4. Central Assistance to States and Union Territories: This is often categorized as plan expenditure because it is aimed at specific developmental projects and requires annual approval. Thus, the correct answer is Central Assistance to States and Union Territories as it is not a non-plan expenditure.

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