In the Annual Budget 2025, the Government of India set up disinvestment targets of ₹80000 crore. Such proceeds from disinvestment can be classified as ______ receipts in the government budget as it leads to _____ of the government.

capital, decrease in assets

The correct answer is Option (1) → capital, decrease in assets

• Disinvestment refers to the sale of government-owned assets, typically its stake in public sector enterprises.

• It reduces the asset holdings of the government (like ownership in PSUs), not its liabilities.

• Since it involves receipt of money from asset sales and not from regular income sources like taxes, it is classified as a capital receipt.