Which of the following is an example of capital receipt in the government budget?

Correct option is A

The correct answer is (a) Sale of government bonds
 The sale of government bonds is an example of a capital receipt in the government budget.
 Capital receipts are those receipts that either create liabilities or reduce financial assets of the government.
 When the government sells bonds, it raises funds by borrowing money from the public or financial institutions.
 Other examples of capital receipts include loans taken by the government, recovery of loans granted by the government, and disinvestment proceeds from the sale of government-owned assets.