Explanation:

Option B: It forms part of the revenue receipt. The main items of capital receipts are loans raised by the government from the public which are called market borrowings, borrowing by the government from the Reserve Bank and commercial banks and other financial institutions through the sale of treasury bills, loans received from foreign governments and international organizations, and recoveries of loans granted by the central government. Other items include small  savings  (Post-Office  Savings  Accounts,  National  Savings  Certificates,  etc.), provident funds and net receipts obtained from the sale of shares in Public Sector Undertakings (PSUs).