The correct answer is B. 31.55%.
The total revenue receipts of the Central Government in the year 2015-16 were estimated to be Rs. 17,92,100 crore. Of this, tax revenue was estimated to be Rs. 5,69,800 crore, which is 31.55% of the total revenue receipts.
The other options are incorrect. Option A is incorrect because it is the percentage of non-tax revenue in the total revenue receipts. Option C is incorrect because it is the percentage of direct tax revenue in the total tax revenue. Option D is incorrect because it is the percentage of indirect tax revenue in the total tax revenue. Option E is incorrect because it is not a valid option.