Which of the following are included in 'revenue receipts'?
(a) Tax Revenue
(b) Non-tax Revenue

Revenue receipts are government receipts that neither create liabilities nor lead to a reduction in government assets. They are classified into two main streams:
Tax Revenue: Income collected via direct taxes (income tax, corporate tax) and indirect taxes (GST, customs duties).

Non-tax Revenue: Income earned from sources other than taxes, such as interest receipts, dividends/profits from public sector enterprises, fees, fines, and external grants.