Correct Option: D

Expenditure incurred on the non-development plans is called non-plan expenditure which includes subsidies, interest payments etc. Non-plan revenue expenditure is accounted for by interest payments, subsidies , wage and salary payments to government employees, grants to States and Union Territories governments, pensions, policy, economic services in various sectors, other general services such as tax collection, social services, and grants to foreign government. Non-plan capital expenditure mainly includes defence, loans to public enterprises, loans to States, Union Territories and foreign governments.