BOI will reduce TZH Budget later on like they did for Bahubali 2 from 250 Cr to 195 Cr now.
Also, they stated it's budget being less:
Q. Is Padmavati actually the most expensive Hindi film of all time?
A. Both Padmavati and Tiger Zinda Hai have a budget of 200 crore apprx inclusive of everything. The difference is that Tiger Zinda Hai will get a rebate from UAE which will bring its budget down a little. So basically does make Padmavati the most expensive film till date.
180-190 Cr aayega final budget, or this might be typing error from BOI, as can be seen in that TZH profile, 1st week overseas collection has been entered $ 25 M by mistake.