Capital receipts are non-recurring in nature; on the other hand, revenue receipts are recurring in nature. ... Revenue receipts can be found in the income statement. Capital receipts either reduce the assets of the company or create the liability for the company. Revenue receipts are completely opposite
components of revenue receipts
1. taxes- direct and indirect taxes
2. non taxes- fees and fines, escheat
components of capital receipts-
market loans, external loans, small savings, Government Provident Funds
