Explanation:

- Interest Receipts: These include income from loans given by the government and are part of the revenue account.

- Tax Receipts: This is the primary source of revenue for the government coming from various taxes. It is included in the revenue account.

- Profits and Dividends of Government Departments and Public Undertakings: These are earnings by government departments from various undertakings and are part of the revenue account.

- Small Savings: This refers to money collected from various small savings schemes, primarily used in the capital account section, aligning with borrowing needs.

Correct Answer: Option 4 - Small Savings