Public expenditure classification in India: Which of the following items are included in <non-development (non-plan) expenditure> as used in public finance accounts? Consider these heads separately. A) Interest payments B) Subsidies C) Defence expenditure D) Irrigation outlays Choose the correct combination.

Given data

• We must classify items as non-development (non-plan) vs development expenditure.

Concept / Approach
Non-development expenditure covers committed/maintenance heads such as interest, defence, pensions, and subsidies; development expenditure finances sectoral development like irrigation, power, transport, etc.

Reasoning
Interest (A), subsidies (B), and defence (C) are classic non-development heads; irrigation (D) is a development outlay.

Final Answer
A, B and C only.