Abstract : The Union Budget is the important tool used by Government to analyze the financial position of the country. The present study will analyze the Trends of the expenditure budget for 6 different sectors for the last 5 years. Aim and Objective: To calculate the trend in the union budget towards expenditure of selected sectors for last 5 years, to calculate the trend in the union budget towards expenditure of selected sectors for last 5 years.
Methods: Correlation analysis, Trend analysis, comparative analysis.
Conclusion: - The study is conducted and observed that defence and home affairs sectors have the highest allocation and the education is the least and agriculture sector has an increasing trend from 2018-2021.

Key Words: Expenditure and Receipts Budget, Budgeted and Actuals, PM Kisan Yojana.

| DOI: 10.17148/IARJSET.2021.81105