Which of the following is an example of capital receipt?
A. Borrowings from World Bank to fund Project to Save Tigers
B. Sale of 30% stake in a PSU to private companies

Correct option is B

The correct answer is (b)
Capital receipts are those receipts that either create a liability or reduce financial assets. They are non-recurring and non-routine in nature and generally include the money received from selling fixed assets, borrowing money, or disinvestments.
A. Borrowings from World Bank to fund Project to Save Tigers: This is a borrowing and it creates a liability for the government or entity receiving the funds. Hence, it qualifies as a capital receipt.
B. Sale of 30% stake in a Public Sector Undertaking (PSU) to private companies: This is an example of disinvestment, where the government is selling its stake in a company. The sale of a stake does not reduce an asset; rather, it transforms the form of the asset from ownership in a company to cash. This also qualifies as a capital receipt because it is a realization of an investment.
Based on this, the correct answer is (b) Both A and B