| Type | Definition / Key Feature | Examples | Impact |
|---|---|---|---|
| Capital Receipts | Create liability or reduce assets; not part of current income | Borrowings (RBI, market loans), Disinvestment (PSU shares), Recovery of loans, Small savings/Provident fund | Affects assets & liabilities; used for capital expenditure |
| Revenue Receipts | Regular income; no liability created | Tax revenue (Income tax, GST, Customs duty), Non-tax revenue (Dividends from PSUs, fees, fines), Interest received, Royalties (oil, coal, minerals) | Adds to current income; used for day-to-day expenditure |