With reference to Union Budget, which of the following is/are covered under Non-Plan Expenditure?
1. Defence expenditure
2. Interest payments
3. Salaries and pensions
4. Subsidies
Select the correct answer using the code given below.

Correct Option: 1, 2, 3 and 4

Under the Union Budget classification (prior to the 2017-18 budget reforms), Non-Plan Expenditure comprised obligatory and routine administrative expenses incurred by the government. This included defence expenditure, interest payments on internal and external debt, expenditure on salaries and pensions, as well as major subsidies (food, fertilizer, and petroleum).