Which of the following is a source of "Capital receipt"?

Selling of shares of IRCTC 

Capital receipts are those receipts of the government which reduce the assets and increase the liability of the government. As, selling of shares lead to decrease in the assets of the government, we will say it is a capital receipt.

Dividends received from shares - revenue receipt

Income tax paid by an individual - revenue receipt

GST paid on goods - revenue receipt