Budget receipts are the total amount expected to accrue to the government from different sources during a fiscal year. The Budget document presents an itemised listing of the income (tax and non-tax revenues), and capital receipts of the Central Government.
In other words, budget receipts are the inflows that the government can use to incur expenditure for the nation.
Budget receipts, just like budget expenditure, are listed under the Annual Financial Statement. They are classified into two types: capital receipts and revenue receipts.