What was the source of income for the central government during the Budget 20-21?

Borrowings and other liabilities, goods, and services tax (GST), corporation tax, and income tax are the 4 main sources of income for the government in the Union Budget 20-21. Of this, borrowings and liabilities are expected to be the highest, accounting for 20% of the total income of the Central Government. Ironically, borrowings and other liabilities are considered as the income of the Central Government although it is liabilities on the Central Government.