The correct answer is capital receipts & capital expenditure. Explanation & Key Takeaways: • The capital Budget of the Government of India includes the Capital Receipts and Capital expenditures. • Capital Receipts indicate the receipts which lead to a decrease in assets or an increase in liabilities of the government. • It consists of: • the money earned by selling assets (or disinvestment) such as shares of public enterprises, and • the money received in the form of borrowings or repayment of loans by states. • Capital expenditure is used to create assets or to reduce liabilities. • It consists of: • the long-term investments by the government on creating assets such as roads and hospitals, and • the money given by the government in the form of loans to states or repayment of its borrowings.