Section 2(c) in The Arunachal Pradesh Fiscal Responsibility (and Budget Management) Act, 2006
(c)"Fiscal Deficit" means the excess of-(i)total disbursements from the Consolidated Fund of the State (excluding repayment of debt) over total receipts into the Fund (excluding the debt receipts), during a financial year; or(ii)total expenditure from the Consolidated Fund of the State (including loans but excluding repayment of debt) over own tax and non-tax revenue receipts, devolution and other grants from Government of India to the State, and non-debt capital receipts during a financial year which represents the borrowing requirements, net of repayment of debt of the State Government during financial year;
