Fiscal deficit in the first nine months of 2016-17 touched 93(point)9 per cent of the Budget estimate. The fiscal deficit had stood at 87(point)9 per cent in the corresponding nine months a year ago. The fiscal deficit is the gap between expenditure and revenue. According to data released by the Controller General of Accounts, tax revenue was 71(point)4 per cent of the full-year budget estimate. Total expenditure, Plan and Non-Plan, was 74(point)3 per cent of the government's full-year estimate. The revenue deficit during April-December 2016 stood at 100(point)1 per cent of the budget estimate.