The correct answer is Small Savings. Revenue Receipts (Tax and Non-Tax Revenue)Tax revenues receipts are made up of taxes such as income tax, corporate tax, excise, customs, and other duties that the government leviesIn non-tax revenue, the government's sources are interesting on loans and dividends on investments like Public Sector Undertakings, fees, and other receipts for services that it renders. Small Savings is not part of the revenue account of the Union Budget. Additional Information Government Revenue Budget The Revenue Account: which includes Revenue Receipts (Tax and Non-Tax Revenue) and Revenue Expenditure (Plan Revenue Expenditure and Non- Plan Revenue Expenditure). Tax revenues are made up of taxes such as income tax, corporate tax, excise, customs, and other duties that the government levies. In non-tax revenue, the government's sources are interesting in loans and dividends on investments like PSUs, fees, and other receipts for services that it renders. Revenue expenditure is the payment incurred for the normal day-to-day running of government departments and various services that it offers to its citizens. The government also has other expenditures like servicing the interest on its borrowings, subsidies, etc. Usually, the expenditure that does not result in the creation of assets, and grants given to state governments and other parties are revenue expenditures. The difference between revenue receipts and revenue expenditure is usually negative. This means that the government spends more than it earns. This difference is called the revenue deficit. Government Capital Budget Parts of Capital Budget - The capital budget is divided into two partsCapital receiptsCapital expenditure. Capital receipts in Union BudgetCapital receipts refer to incoming cash flows. They can be both non-debt and debit receipts. The loan from the general public, foreign governments, and RBI form a major part of capital receipts. Example of capital receipts: Recovery of loans and advances given to state governments and foreign governments, disinvestment proceeds, money accrued to the government from issue of bonus shares, etc, are all examples of non-debt capital receipts. Debt receipts are those which the government needs to repay along with interest. Most of the government's capital receipts are debt receipts. They are shown as liabilities in the governments balance sheet. Capital expenditure in Union BudgetCapital expenditure is the expenditure on the development of machinery, equipment, building, health facilities, acquisition of assets like land, research & development, education, etc. Examples of capital expenditure: Loans are given by the government to states and public-sector undertakings (PSUs), loans that were taken in the past but are now returned, spending on infrastructure, machinery, land, road, etc.