Union to State Tax Devolution Pipeline
How central taxes flow through the 15th Finance Commission formula to all 28 Indian states.
The Rupee Pipeline: From Taxpayer to State Treasuries
Article 280 & 270 of the ConstitutionGross Tax Revenue
Net Divisible Pool
41% States' Share
Distribution to 28 States
15th Finance Commission Horizontal Devolution Weights
All 28 States: Devolution Shares & Per-Capita Equalization
Calculated on annual devolution base of ₹11,64,400 Crore.
| Rank | State & Capital | 15FC Share % | Annual Devolution | Per-Capita Devolution | 2011 Population | Forest Cover % | Actions |
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Devolution Simulation
Tweak horizontal criteria weights to simulate impacts on state allocations from the ₹11.64 L Cr divisible pool.
Criteria Weight Controls
Total: 100.0%Simulation Impact on State Allocations
See which states gain or lose based on your criteria weights (Top 10 States displayed).
| State | Official % | Simulated % | New Transfer | Net Gain / Loss | New Per-Capita |
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Union Territory Grants & Fiscal Transfers
UTs do not receive tax devolution (41% share) — they receive Grants-in-Aid directly from the Union Budget under Article 239.
States receive untied tax devolution (41%) + CSS grants. UTs with Legislature (Delhi, Puducherry, J&K) have partial budget autonomy. UTs without Legislature (Chandigarh, Ladakh, A&N, Lakshadweep, D&NH/DD) are funded entirely by Union Budget.
UTs with Legislature
Own revenue: ₹58,500 Cr (77%) • Central grant: ₹1,500 Cr • GSDP: ₹10.5 L Cr
Highest fiscal autonomy among UTs. Controls all subjects except Police, Land, Public Order.
Own revenue: ₹3,800 Cr (37%) • Central grant: ₹3,892 Cr (37%) • Deficit: 4.2%
High central dependency. Lt. Governor retains reserve powers over state cabinet.
Central grants: ₹52,855 Cr (45%) • Own revenue: ₹18,700 Cr (16%) • CSS: ₹22,000 Cr
Post-2019 reorganization. Highest central dependency ratio among legislative UTs.
UTs without Legislature (100% Union Funded)
Own revenue: ₹3,200 Cr (55%) • Highest per-capita revenue among UTs
Central grants: ₹5,230 Cr (88%) • Highest per-capita central transfer in India
Central grants: ₹4,520 Cr (71%) • Strategic defence + tribal welfare focus
Smallest UT. Own revenue: ₹48 Cr (3%) • Near-total central dependency
Merged in 2020. Industrial revenue base • Central grants: ₹1,800 Cr (56%)
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State Budgets & Chart of Accounts (15-Digit Code Explorer)
Dissecting state expenditure by Major Heads (Education 2202, Health 2210, Agri 2401) and understanding how India's 15-digit budget accounting structure works.
Uttar Pradesh
Annual Consolidated Fund Expenditure & Major Head Allocations
Revenue Receipt Composition (Fiscal Autonomy)
State GST, State Excise, Stamp Duty, Motor Vehicles
Untied constitutional share from Divisible Pool
Tied Centrally Sponsored Schemes & FC Grants
Sector Allocations (15-Digit Major Heads Classification)
Cross-State Fiscal Comparison Matrix
Comparing budget priorities, social sector spend, and debt interest burdens.
| State | Total Budget | Education (2202) % | Health (2210) % | Capital Outlay % | Debt Servicing (2049) % | Fiscal Deficit % |
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Union Territory Budgets
Fiscal profiles of India's 8 Union Territories — comparing own-revenue capacity, central dependency, and sectoral priorities.
| Union Territory | Type | Total Budget | Own Revenue % | Central Grants % | Education % | Health % |
|---|---|---|---|---|---|---|
| Delhi (NCT) | Legislature | ₹76,000 Cr | 77% | 2% | 23% | 12% |
| Jammu & Kashmir | Legislature | ₹1,18,500 Cr | 16% | 45% | 18% | 8% |
| Puducherry | Legislature | ₹10,392 Cr | 37% | 37% | 20% | 14% |
| Chandigarh | Administrator | ₹5,846 Cr | 55% | 30% | 19% | 11% |
| Ladakh | Administrator | ₹5,958 Cr | 3% | 88% | 15% | 9% |
| A&N Islands | Administrator | ₹6,368 Cr | 12% | 71% | 17% | 10% |
| Lakshadweep | Administrator | ₹1,658 Cr | 3% | 92% | 16% | 12% |
| D&NH and D&D | Administrator | ₹3,220 Cr | 42% | 56% | 14% | 8% |
Budget Code Explained
How government accounts classify every rupee under the accounting rules of the Controller General of Accounts, which the CAG audits against.
How India's 15-Digit Budget Code Works: From Sector to Vendor
Central Sector Schemes (CS) - 100% Union Government Financed
Tracking allocation, revised estimates, and actual disbursements for schemes directly executed by Central Ministries.
State-Funded Schemes (100% State Consolidated Fund)
Dissecting state welfare, direct benefit transfers (DBT), and state-specific flagship social programs.
District Schemes & Centrally Sponsored Schemes (CSS) Execution
Tracking CSS fund flows (60:40 or 90:10 cost-sharing via Single Nodal Agency - SNA) down to district administration.
Union Territory Schemes
Key welfare and development schemes implemented across India's 8 Union Territories.
Delhi Flagship Schemes
J&K Development Schemes
Puducherry Welfare Schemes
Ladakh Development Programmes
Institutions of Indian Governance: Pillars, Armed Forces, Police, Bureaucracy, Oversight and the Public Sector
Public spending across the Judiciary, Legislature, Bureaucracy, Police, Defence, oversight bodies (CAG, ECI, CVC, Lokpal, CBI, ED), fiscal bodies, Railways and other transport, public sector enterprises and public sector banks: salaries, allowances, schemes, budget shares and CAG audit findings.
CAG Audit Reports & Red Flags
Highlighting unspent balances, Q4 March spending rushes, and fund diversions flagged by statutory auditors.
Criticality Level Guide
CAG audit reports tabled
Latest reports for every State, UT and Union ministry
Treasury / Ministry Spending
Treasury releases and ministry and department spending, with severity flags for delays, parked funds and underuse.
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Official Platform Data Ingestion Sources
Comprehensive repository of primary government reports, gazette orders, accounting ledgers, and investigative news dailies powering JanWatchdog.
15th Finance Commission of India (XV-FC) Final Report (2021-26)
Constitutional basis for the 41% horizontal tax devolution divisible pool (₹11.64 Lakh Crore), defining horizontal allocation criteria weights (Income Distance 45%, Population 15%, Area 15%, Forest & Ecology 10%, Demographic Performance 12.5%, Tax Effort 2.5%).
Controller General of Accounts (CGA) 15-Digit Chart of Accounts Standard
Standardized national accounting classification hierarchy: 4-digit Major Head, 2-digit Sub-Major, 3-digit Minor Head, 2-digit Sub Head, 2-digit Detailed Head, and 2-digit Object Head.
Public Financial Management System (PFMS) & SNA Fund Flow Telemetry
Central portal tracking real-time fund releases and Single Nodal Agency (SNA) accounts for Centrally Sponsored Schemes (CSS) under 60:40 and 90:10 sharing ratios.
About JanWatchdog & The Founder
Bridging the information asymmetry between the Indian state apparatus and 1.4 billion citizens through verifiable, open-access public expenditure intelligence.
Satyam Sourav
Graduated from IIT Kanpur • Founder & Lead ArchitectI am Satyam Sourav, graduated from IIT Kanpur. I conceived and engineered JanWatchdog as an independent civic technology initiative to demystify Indian public finances and restore constitutional transparency for 1.4 billion citizens. By bridging the chasm between dense government financial gazettes and everyday citizens, JanWatchdog provides an intuitive, data-backed lens into how public funds are gathered, devolved, and deployed across India.
Core Aim & Vision
To engineer India's most comprehensive, open-access public expenditure intelligence engine that transforms convoluted bureaucratic ledgers into transparent, verifiable, and actionable intelligence for citizens, journalists, scholars, and policymakers.
Strategic Objectives
Societal & Constitutional Impact
JanWatchdog fundamentally democratizes access to public finance data. By translating 15-digit CGA accounting codes into clear visual pipelines, the platform empowers investigative journalists to uncover fund diversions, aids civil society organizations in advocating for equitable fund allocation, and gives citizens direct oversight over taxpayer money in their home districts.
Comprehensive Platform Capabilities
Union-to-State Devolution Engine
Interactive 15th Finance Commission formula simulator modeling the 41% horizontal divisible pool (₹11.64 Lakh Cr) across all 28 states.
Union & 28 State Budget Analytics
Granular CGA 15-digit Chart of Accounts explorer mapping Revenue vs Capital expenditures, Fiscal Deficits, and State Own Tax Revenues.
Triple-Layer Scheme Telemetry
Real-time telemetry tracking Central Sector, Centrally Sponsored (SNA 60:40 and 90:10), and District Flagship welfare schemes across 64+ districts.
Institutions & Public Cadre Tracker
Census analytics detailing sanctioned vs in-position strength across IAS, IPS, IFS, CSS, and Central Armed Police Forces.
Multi-Departmental Vacancy Engine
Real-time vacancy tracking and quota deficit analysis across State Police, Armed Forces, and Central Government cadres.
CAG Constitutional Audit Deep Dives
Curated Article 151 compliance reports highlighting unutilized grants, unauthorized excess spending, and PAC findings.
Fiscal Red-Flag & Alert Radar
Automated warnings for fiscal year-end March rushes, Personal Deposit (PD) account parking, and delayed state matching shares.
JanWatchdog Public Finance Query Desk
Constitutional and budgetary knowledge query assistant powered by curated government documents and verified investigative press.
Startup Idea Evaluator & Benchmark Engine
Rigorous viability evaluation engine (Innovation, Market, Financials, Regulation, Execution) with DPIIT baseline cutoffs and SHA-256 blockchain certificates.
Call to Software Developers & Active Citizens
Calling all software developers, data engineers, economists, legal scholars, designers, and civic innovators! JanWatchdog is committed to the ethos of open civic technology. We invite passionate contributors to join our mission: develop automated data harvesters for state budget gazettes, enhance predictive fiscal algorithms, translate the platform into 22 scheduled Indian languages, and build community monitoring pipelines. Your code can directly safeguard public funds and strengthen Indian democracy.