In the Union Budget, which of the following is/are classified as capital receipts?
1. Recovery of loans granted by the Government
2. Proceeds from disinvestment of shareholding in public sector enterprises
3. Corporation tax collections
4. Dividends received from public sector enterprises
Select the correct answer using the code given below.
- A1 only
- B1 and 2 only
- C2 and 3 only
- D3 and 4 only
Correct answer: B