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प्रश्न
Write any two differences between capital and revenue Receipts.
How are revenue receipts different from capital receipts? Give two examples of each.
अंतर स्पष्ट करें
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उत्तर
| Capital Receipts | Revenue Receipts | |
| (a) | Capital receipts are those received from non-operational activities, i.e., bank loans, debentures, etc. | Revenue receipts are those receipts earned for operational activities, i.e., the sale of goods and services. |
| (b) | It is non-recurring in nature. | It is recurring in nature. |
| (c) | The amount received by way of loans. | The amount received from the sale of goods. |
| (d) | Capital raised by an issue of shares and debentures. | Interest and dividends received on investments. |
| (e) | Examples include income tax, Interest received from loans. | Examples include borrowings from the RBI and disinvestment proceeds from PSUs. |
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Notes
Students should refer to the answer according to their question and preferred marks.
Distinction Between Capital and Revenue Receipts
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