Match list I with List II in the context of the Government Budget:

List-I	List-II
(A) Purchase of stocks of a private company by the general government	(I) Capital receipts
(B) Sale of equity of a public sector enterprise to private sector	(II) Revenue receipts
(C) Payment of interest by the government on loans from financial institutions	(III) Capital expenditure
(D) Stamp duty received by the government on property transactions in the country	(IV) Revenue expenditure

Choose the correct answer from the options given below:

Option 2: (A) - (III), (B) - (I), (C) - (IV), (D) - (II) -> Let's match each item correctly:

(A) Purchase of stocks of a private company by the general government creates a capital asset, making it Capital expenditure (III).

(B) Sale of equity of a public sector enterprise to private sector is disinvestment that reduces government assets, classifying it as Capital receipts (I).

(C) Payment of interest by the government on loans is a recurring expense that doesn't create assets, making it Revenue expenditure (IV).

(D) Stamp duty received by the government is a tax revenue that doesn't reduce assets or create liabilities, classifying it as Revenue receipts (II).

Key distinction: Capital transactions involve assets/liabilities, while Revenue transactions are routine/recurring. Receipts add to government funds; expenditures reduce them. -> correct