Which of the following are not included in current revenue of the Union Government?
$1$ . Tax revenue
$2$ . Non-tax revenue
$3$ . Loans
$4$ . Small savings
$5$ . Interest payments
Select the correct answer using the codes given.

1, 2

and

5

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3

and

4

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1, 3, 4

and

5

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2

and

5

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Solution

The correct option is B $3$ and $4$
Loans and small savings are included in the capital account of the Union Government, besides this all components given above are included in current account of government.

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	2019 - 20 (Actual)	2019 - 20 (Actual)
1. Tax Revenue 2. Non-tax Revenue 3. Total Revenue Receipts 4. Recovery of Loans 5. Other Receipts 6. Borrowings and other Receipts 7. Capital Receipt 8. Total Receipts (3+7)	23,45,867 2,45,655 25,91,522 24,35,687 2,35,976 3,25,675 29,97,338 55,88,860	26,35,974 2,43,658 28,79,632 28,45,879 2,43,034 3,67,875 34,90,550 63,70,182

List-I (Type of budget deficit)	List-II (Measurement of deficit)
A. Revenue Deficit	$1$ . Gap between total expenditure and total receipts
B. Fiscal Deficit	$2$ . Excess of revenue expenditure over revenue receipts
C. Primary Deficit	$3$ . Fiscal deficit less interest payments
D. Budgetary Deficit	$4$ . Difference between revenue receipts plus certain non-debt capital receipts and the total expenditure including loans, net of repayments

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