The correct answer is: All of the above.
Grants from the Central Government are a non-tax source of revenue for Tamil Nadu. These grants are given by the central government to the state government for various purposes, such as development projects, disaster relief, and so on.
User fees and charges are another non-tax source of revenue for Tamil Nadu. These are fees that are charged to users of government services, such as water, electricity, and so on.
Disinvestment proceeds are also a non-tax source of revenue for Tamil Nadu. These are the proceeds that the government gets from selling its assets, such as shares in companies.
All of these sources of revenue are important for the state government of Tamil Nadu. They help to finance the government’s expenditure on various activities, such as education, health, and infrastructure.