केन्द्र सरकारच्या भांडवली प्राप्ती म्हणजे :
(1) कर्जाची पुनः प्राप्ती इतर प्राप्ती कर्ज दिलेले आणि इतर जिन्दगी.
(2) कर्जाची पुनः प्राप्ती इतर प्राप्ती कर्ज उभारणी आणि इतर देयता.
(3) दिलेले कर्ज + इतर प्राप्ती कर्ज उभारणी आणि इतर देयता.
(4) कर्जाची पुनः प्राप्ती + कर्ज उभारणी आणि इतर देयता.

The correct answer is Option B (Recovery of loans + Other receipts + Borrowings and other liabilities.).

Key Points:
• Core Concept
• In government budget accounting, Capital Receipts either create a financial liability or reduce financial assets of the government.
• Why Correct
• The official Union Budget structure divides Total Capital Receipts into three standard components:
• 1. Non-debt Capital Receipts: (i) Recovery of loans and advances, and (ii) Other receipts (mainly disinvestment proceeds of PSU shares).
• 2. Debt Capital Receipts: (iii) Borrowings and other liabilities (market borrowings, provident funds, external debt).
• Therefore: Capital Receipts = Recovery of loans + Other receipts (disinvestment) + Borrowings and other liabilities.
• Key Details
• Recovery of loans reduces government financial assets, while borrowings create legal future debt liabilities.
• Exam Traps
• 'Lending of loans' (Option 3) is Capital Expenditure (an outflow creating an asset), not a capital receipt. Option 4 misses 'Other receipts' (disinvestment).
• Other Options
• Option 1 confuses assets with receipts.
• Option 3 incorrectly lists 'Lending' as a receipt.
• Option 4 is incomplete.
• Key Takeaway: According to the official MPSC answer key, Option B (Recovery of loans + Other receipts + Borrowings and other liabilities.) is the verified correct answer.