distinguish between tax revenue and non-tax revenue
Tax revenue are the revenue proceeds received from the collection of taxes and other duties levied by the Union govt.These are primary sources of revenue. They arise on the normal functioning of the govt.These have to be paid by all the people. Examples of taxrevenue are income tax, gift tax, estate duty etc.
Income from sources other than taxes is called Non tax revenue.These are secondary sources of revenue.These arise on account of the administrative functions of the govt.These are required to be paid only by those who have enjoyed the benefit of the service. Examples of non taxrevenue are interest, profits, fees and fines etc.