Explanation:

The Capital Budget is an account of assets as well as liabilities of the central government.
• Capital Receipts: All those receipts of the government which either creates liability or reduces financial asset are capital receipts. • Examples: 
Market borrowings by the government from the public,

• Borrowings from the RBI, o
• Borrowings from commercial banks or financial institutions through the sale of Treasury-bills,
• Loans received from foreign governments or international financial institutions, post office savings, post office saving certificates, and PSU’s Disinvestment.

• Capital Expenditure: All those expenditures of the government which either result in the creation of physical/financial assets or reduction in financial liabilities.
• Examples:

• Purchase of land, machinery, building, and equipments;
• investment in shares;
• loans and advances by the central government to state governments and UTs.

• Interest paid on the loans taken by the Government is part of the revenue account of the Budget.
• Hence option (d) is the correct answer.