• Part I: Present Financial Position o Financial developments during the war o The probable out-turn for 1945-46 • Part II: Budget for 1946-47 o Estimated revenue and expenditure o Detailed analysis of revenue heads (e.g. Customs and Excise, Direct Taxes, Mining, etc.) o Detailed analysis of expenditure heads (e.g. Agriculture, Audit, Aviation, Chemistry, etc.) • Part III: Estimates of Development and Welfare Expenditure o Overview of development and welfare schemes o Summary of estimates for development and welfare • Appendices: o Appendix O: Colliery Development Fund o Appendix P: Colliery Estimates of Working Expenditure • Memorandum on the Estimates of Revenue and Expenditure for the Financial Year 1946-47 o Financial Statement o Footnotes and other charges o Railway estimates o General overview of the budget • Additional Sections: o Detailed breakdown of departmental estimates (e.g., Agriculture, Audit, Aviation, Chemistry, etc.) o Special features of the estimates o Notes on specific revenue and expenditure items