Which of the following is NOT capital receipts? I. Capital raised by an issue of shares and debentures. II. Rent received from tenant. III. Amount received by way of loans. IV. Interest and dividends received on investments.

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II & IV Explanation: Rent, interest and dividends are revenue receipts (recurring operating income). Capital receipts are non‑recurring sources, such as the issue of shares/debentures or loans. Hence, II and IV are NOT capital receipts.

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