Disinvestment of Public Sector Undertakings is a part of _________.

The correct answer is Capital Receipt.

Capital receipts are the revenue that the government receives from the sale, lease, or other disposal of its assets, such as land, buildings, or public sector undertakings (PSUs). In the context of disinvestment, the government sells a portion of its ownership stake in a PSU to a private entity, resulting in a capital receipt for the government.