The Non-Tax revenue in the following is :

Dividends

The correct answer is option (1) : Dividends

Non-tax revenue refers to the revenue received by the government from sources other than taxes. These sources include fees, fines, dividends from public sector enterprises, and profits from the sale of government assets.

• Export duty: This is a type of tax levied on goods being exported. Hence, it is tax revenue.

• Excise: This is a type of tax imposed on the manufacture, sale, or consumption of goods within a country. Hence, it is tax revenue.

• Import duty: This is a type of tax levied on goods being imported into a country. Hence, it is tax revenue.