केंद्रीय अर्थसंकल्प 2021 – 22 मध्ये केंद्र सरकारच्या उत्पन्नाचा सर्वात मोठा खोत कोणता आहे ?

The answer is option B: Union Budget 2021–22 showed borrowing and other liabilities as the largest single source of receipts in the resource envelope—exceeding GST, income tax, or corporate tax individually. Deficit financing through market borrowings dominated the receipt side in that pandemic-year fiscal layout. You can eliminate A (GST), C (Income Tax), D (Corporate Tax) — each one conflicts with the principle or calculation that leads to option B. Store the reasoning behind the answer, not just the letter, because topic packs revisit the same idea in different forms.