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Match List-I with List-II

List-IList-II
(A) Interest received from abroad(I) revenue expenditure
(B) Partial repayment of loan(II) capital expenditure
(C) Selling of equity of PSUs by the government(III) revenue receipt
(D) Salaries given to government employees(IV) capital receipt

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 1

Option 1: (A) - (III), (B) - (II), (C) - (IV), (D) - (I) -> (A) Interest received from abroad is a revenue receipt as it's income without creating liability. (B) Partial repayment of loan by government is capital expenditure as it reduces liability. (C) Selling equity of PSUs (disinvestment) is capital receipt as it involves disposal of assets. (D) Salaries are revenue expenditure being routine operational costs. -> correct

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