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प्रश्न
Answer the following question.
How are capital receipts different from revenue receipts? Discuss briefly.
उत्तर
The difference between capital receipts and revenue receipts is given as follows:
| Basis | Capital Receipts | Revenue Receipts |
| Effect on government assets | Capital receipts refer to those receipts of the government, which cause a reduction in the government assets | Revenue receipts are those receipts of the government which does not cause any reduction in the assets of the government. |
| Effect on government liability | Capital receipts refer to those receipts of the government, which create a liability for the government | Revenue receipts those receipts of the government which does not create any liability for the government |
| Examples | These receipts comprise of recovery of loans, borrowings of governments and other liabilities of the government | These receipts comprise of tax and non-tax receipts, duties and fines, interest and dividends receipts on government investments and assets |
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संबंधित प्रश्न
What are revenue receipts in a government budget?
What are capital receipts in a government budget
Is the following a revenue receipt or a capital receipt in the context of government budget and why?
Tax receipts
Is the following a revenue receipt or a capital receipt in the context of government budget and why?
Disinvestment
Distinguish between revenue receipts and capital receipts in a government budget. Give example in each case.
Answer the following question.
State any two examples of non-tax revenue receipts of the government.
Choose the correct alternative from given options:
Dividends received from Public Sector Undertakings (PSUs) are a part of the government's __________.
Answer the following question.
What are capital receipts?
Classify the following statement as a revenue receipt or capital receipt. Give valid reasons in support of your answer.
Sale of shares of a Public Sector Undertaking (PSU) to a private company, Y Ltd.
Classify the following statement as a revenue receipt or capital receipt. Give valid reasons in support of your answer.
Dividends paid to the Government by the State Bank of India.
Giving reasons, classify the following into revenue receipts and capital receipts :
Profits of public sector undertakings
Giving reasons, classify the following into revenue receipts and capital receipts :
Borrowings
|
2019-2020 वास्तविक Actuals |
||
| 1. | Revenue Receipts | 1684059 |
| 2. Tax Revenue (Net Tax Revenue) | 1356902 | |
| 3. Non-Tax Revenue | 327157 | |
| 4. | Capital Receipts | 1002271 |
| 5. Recovery of Loans | 18316 | |
| 6. Others Receipts | 50304 | |
| 7. Borrowings and Other Liabilities | 933651 | |
| 8. | Total Receipts (1 + 4) | 2686330 |
| 9. | Total Expenditure (10 + 13) | 2686330 |
| 10. On Revenue Account | 2350604 | |
The value of recovery of loans has ____________ crores between 2019 - 20 (Actual) and 2020 - 21 (Budgeted Estimate).
Which of the following is not a revenue receipt?
Which of the following is not the source for capital receipt of the government?
"In the Annual Budget 2022-23, the Government of India set up disinvestment targets of ₹ 65,000 crore".
Such proceeds from disinvestment can be classified as ______ receipts in the Government Budget as it leads to ______ of the Government.
