What is the name of document that the government of India prepares for accounting all its income and expenditure?

Budget

A budget is a financial plan that outlines the expected income and expenses over a specific period, typically a month, quarter, or year.

The concept of Five-Year Plans in India was inspired by the Soviet Union's (USSR) central planning system.
Nehru was impressed with the Soviet Union's approach and believed that a similar model could be adapted to India's needs to achieve rapid economic development and reduce poverty.
The idea of the FYP: The Government of India prepares a document called Budget that has a plan for all its income and expenditure for the next five years.
The budget of the central and all the State governments is divided into two parts: ‘Plan-budget’ and ‘Non-Plan’ budget.