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Consider the following statements :
1. Part ?B? of the Budget speech of the Finance Minister
includes description of the initiatives on economic front to
be taken up by the Government for the coming year in
addition to direct and indirect tax proposals.
2. The receipts on account of the partial disinvestments of
Central Government?s holdings in the equity capital of
public sector enterprises are revenue receipts.
Which of these statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2
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