This document is the official Budget Circular for the financial year 2026-27, issued by the Ministry of Finance, Department of Economic Affairs. It provides comprehensive guidelines for all Ministries and Departments on how to prepare and submit their Revised Estimates for 2025-26 and Budget Estimates for 2026-27. The circular details the necessary formats, timelines, and procedures to be followed, ensuring accuracy and coherence in the budget formulation process.