Non-Tax revenue is part of _________________.

Correct option is B

The correct answer is (b) Revenue Receipts.
 Non-Tax revenue is part of revenue receipts. It includes all the income earned by the government from sources other than taxes. This includes interest earnings, dividends from public sector enterprises, fees, fines, and other similar sources.
Information Booster:
 Revenue Expenditure: Expenditures that are incurred for the normal running of government departments and various services, interest payments on debt, subsidies, etc. These do not create any assets or reduce liabilities.
 Revenue Receipts: Include all the money received by the government that does not create liabilities or reduce assets. Examples include taxes, duties, fees, fines, and non-tax revenues.
 Capital Expenditure: Expenditures that lead to the creation of assets or reduction of liabilities. Examples include expenditure on the acquisition of land, buildings, machinery, and loans granted by the government.
 Capital Receipts: Include all money received by the government that either creates a liability or reduces assets. Examples include loans raised by the government from the public (market loans), borrowings from the Reserve Bank of India and other parties, and loan recoveries.