भांडवली निधीमध्ये (महसूलामध्ये) 'कर्ज आणि इतर जोखीम' काय दर्शविते ?

The correct answer is Option C (The liabilities of Government payable to the public).

Key Points:
• In the Union Budget document, Capital Receipts are subdivided into Non-Debt Capital Receipts (recovery of loans and disinvestment proceeds) and Debt Receipts (Borrowings and Other Liabilities).
• 'Borrowings and other liabilities' (कर्ज आणि इतर जोखीम/देयता) primarily consist of:
• Internal market borrowings raised from commercial banks, financial institutions, and citizens via dated government securities and treasury bills.
• Public account liabilities including National Small Savings Funds (NSSF), Post Office Savings, Public Provident Funds (PPF), and pension reserves.
• All these debt obligations represent contractual sovereign liabilities of the Government payable back to the public and market investors upon maturity with interest.
• The official MPSC final answer key confirms Option 3 (The liabilities of Government payable to the public).
• Key Takeaway: Borrowings and other liabilities under capital receipts represent sovereign liabilities repayable to the public.