Which of the following is not the source of Cash?

Purchase of Fixed Assets

The purchase of fixed assets involves an outflow of cash, as it requires the company to spend money to acquire these assets. The other options mentioned - "Issue of Debentures" and "Sale of Fixed Assets" - are both sources of cash. When a company issues debentures, it receives cash from investors, and when it sells fixed assets, it generates cash inflow from the sale.