Which of the following items is NOT a part of the non-plan revenue expenditure of the government budget?

Correct option is D

The correct answer is (d) Central assistance for states and union territories.
Non-plan revenue expenditure refers to the routine spending by the government, which includes costs incurred for normal functioning such as salaries and pensions (a), subsidies (b), and defense services (c). Central assistance for states and union territories, on the other hand, generally falls under plan expenditure, as it often relates to specific development projects or initiatives planned by the government. This type of expenditure supports various plans aimed at development and improvement of state facilities and services.