Section 28, The Public Financial Management Act, 2016

(1) For the purpose of this Act, State revenues include,without limitation – (a) taxes of any kind; (b) current revenues, such as those from goods and services rendered, holding of financial and other assets, fines and other revenues compelled by the law, transfers, and other miscellaneous sources; (c) domestic and external grants; (d) proceeds of sale of financial and other assets and repayment of loans granted; and (e) domestic and external borrowing. (2) All State revenues to which an Appropriation Act relates shall be presented in the relevant Estimates on a gross basis without being netted with any State expenditure. (3) An amount received as refund for an expenditure shall be credited to the appropriation against which the expenditure was charged.