Option 1: (A) - (III), (B) - (II), (C) - (IV), (D) - (I) -> (A) Interest received from abroad is a revenue receipt as it's income without creating liability. (B) Partial repayment of loan by government is capital expenditure as it reduces liability. (C) Selling equity of PSUs (disinvestment) is capital receipt as it involves disposal of assets. (D) Salaries are revenue expenditure being routine operational costs. -> correct