India’s central bank is expected to pay a record dividend to the government, offsetting shortfall in tax revenues due to slow growth and helping meet any emergency spending needs, economists said. Kotak Mahindra Bank Ltd. estimates the Reserve Bank of India to transfer as much as Rs 3.5 trillion ($41.4 billion) to the government while IDFC First Bank Ltd. forecasts the dividend to be about Rs 3 trillion for the fiscal year that ends in March. The payout stood at Rs 2.1 trillion in the previous year.