SSC CGL 2025 PYQ — Question 33

The correct answer is option 3 i.e. Receipts that create liability or reduce government assets.

Capital Receipts are government inflows that either create a financial liability or lead to a reduction in the government's assets. For instance, borrowing funds (internal or external) creates a future obligation to repay, thereby increasing liabilities. Conversely, disinvestment (selling shares in public sector undertakings) or recovering loans reduces the government's total asset holdings. Unlike revenue receipts, these transactions are non-recurring in nature and significantly impact the overall balance sheet of the government.