Capital receipts or revenue are those revenues which are generated from the investment and financing activities performed by an organization.
The capital receipts in a government budget include the following:
Loans which are taken by the government from the public, foreign countries and various other financial institutions.
Money received by selling shares of public sector enterprises or by recovering loans extended to the state government by the central government.
Final Answer: Capital receipts included in a government budget are all those money receipts that have a direct impact on the assets and liabilities of a government entity. They include borrowings, disinvestment and recovery of loans.