Categorise the following government receipts into revenue and capital receipts :
(i) Recovery from sale of shares of a public sector undertaking .
(ii) Borrowings from public .
(iii) Profits of public sector undertakings.
(iv) Income Tax received by the government .

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Sources of revenue receipt (a) income tax received by government Sources of capital receipt (a) Recovery from sale of shares of PSU (b) borrowings from public (c) profit of PSU

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