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Consider the following statements: I. Capital receipts create a liability or cause a reduction in the assets of the Government. II. Borrowings and disinvestment are capital receipts. III. Interest received on loans creates a liability of the Government. Which of the statements given above are correct?

UPSC · 2025 · Economy
Question:
Consider the following statements: I. Capital receipts create a liability or cause a reduction in the assets of the Government. II. Borrowings and disinvestment are capital receipts. III. Interest received on loans creates a liability of the Government. Which of the statements given above are correct?

Options

I and II only
II and III only
I and III only
I, II and III
Answer: I and II only

Explanation:
Capital receipts either increase liabilities (borrowings) or reduce assets (disinvestment). Interest received on loans is a revenue receipt, not a liability.

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