सार्वजनिक खर्चाचे योजनाबाह्य खर्च आणि योजना अंतर्गत खर्च असे वर्गीकरण कुठल्या सालापासून सुरू झाले ?

The correct answer is Option A (1987-88).

Key Points:
• In Indian public expenditure accounting, government outlays were historically divided into developmental and non-developmental expenditure, or revenue and capital outlays.
• Based on budgetary structural reforms and recommendations of the Sukhamoy Chakravarty Committee on the monetary system, the Government of India introduced a formalized accounting segregation of total expenditure into 'Plan Expenditure' and 'Non-Plan Expenditure' starting from the Union Budget of 1987–88.
• Plan expenditure related to outlays directly tied to programs in ongoing Five-Year Plans, whereas Non-Plan expenditure covered routine governance, maintenance, interest payments, defense, subsidies, and pensions.
• This distinction was eventually scrapped 30 years later in the Union Budget 2017–18 following the dissolution of the Planning Commission and recommendations of the C. Rangarajan Committee.
• The official MPSC final answer key confirms Option 1 (1987-88).
• Key Takeaway: The formal accounting classification of public spending into Plan and Non-Plan expenditure commenced in 1987–88.