the expenditure in india were clubed under plan and non-plan expenditure till 2017 i.e. depend on 5 years plan and the union budget 2017 - 18 switched to a new scheme of references and discontinue the plan:

1. non - plan heading the recommendation of C.Rangrajan committee.

2. 2017-18 the expenditure showcased in the forme of scheme expenditure and expenditure other than scheme.

3. the government has less expenditure in health and insurance and eduucation. 

4. the government have not missed the opportunity to provide the expenditure in accountant more easily to people.