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    Which one of the following is not included in the revenue account of the Union Budget?
    Question

    Which one of the following is not included in the revenue account of the Union Budget?


    A.

    Interest Receipts


    B.

    Tax Receipts


    C.

    Profits and Dividends of Government Departments and Public Undertakings


    D.

    Small Savings

    Correct option is D

    ​Interest receipts, tax receipts and profits and dividends of Government Departments and Public Undertakings are included in the revenue account of the Union Budget while securities issued against small savings are included under debt receipts in the capital account of the Union Budget.

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