Which of the following is not a capital receipt?
i. Recovery of Loans
ii. Foreign Grants
iii. Profits of Public Enterprise
iv. Interest received on loan

ii, iii, iv

The correct answer is Option 2: ii, iii, iv

Foreign Grants, Profits of Public Enterprise and Interest received on loan are revenue receipts and not capital receipts as they do to lead to creation of an asset or reduction in liability.

Recovery of Loans: This is a capital receipt because it reduces the liabilities or increases the assets of the government.