Which of the following is not included as a source of finance available to the private sector compared to the public sector in the context of financing five-year plans?

Correct option is C

The correct answer is Taxes.

In the context of financing five-year plans, taxes are a source of finance for the public sector, not the private sector. The government collects taxes from individuals and businesses to fund its expenditures, including five-year plans. However, taxes are not directly available to the private sector for financing plans, unlike the public sector.

• Foreign funds in the form of equity capital (A): The private sector can raise funds from foreign investors by issuing equity capital, thus attracting foreign investment.
• Savings of individuals (B): Savings of individuals can be invested by the private sector through various instruments, like shares, bonds, and other investment vehicles.
• Financial institutions of the public sector (D): Public sector financial institutions like State Bank of India and LIC may provide loans or other financial assistance to the private sector.