In developing countries like India, the development levels are less than what is desired, also there are several goods and services like street lights, roads which cannot be provided through the market mechanism, hence government has to incur huge amounts on developmental activities.
Also, due to poverty, many people do not contribute in tax payments, hence revenues of government are less than the expenditures.
As a result, with government expenditures more than receipts, countries like India prepare a deficit budget.