The correct answer is (b).
Capital receipts are receipts that do not arise from the normal functioning of the government, such as loans, disinvestment proceeds, and receipts from sale of assets. Revenue receipts are receipts that arise from the normal functioning of the government, such as taxes, fees, and interest receipts.
In the Union Budget for 2010-11, capital receipts were Rs. 2,35,500 crore, while revenue receipts were Rs. 10,04,700 crore. Therefore, capital receipts were less than revenue receipts.
(a) is incorrect because capital receipts were less than revenue receipts.
(c) is incorrect because capital receipts were not equal to revenue receipts.
(d) is incorrect because capital receipts are not equal to borrowings of the government. Borrowings are a type of capital receipt, but they are not the only type of capital receipt.