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

Selling of shares of IRCTC 

The correct answer is Option 1: 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 of IRCTC, which is a PSU, lead to decrease in the assets of the government, we will say it is a capital receipt.

Dividends received from shares - This is a revenue receipt because it represents a return on investment and is part of the regular income.

Income tax paid by an individual - This is a revenue receipt because it represents regular income to the government.

GST paid on goods - This is a revenue receipt because it represents a consumption tax and is a regular income to the government.