Non-tax revenue receipts of the government refer to the income generated by the government from sources other than taxation. These receipts play a significant role in financing various government expenditures and initiatives. The following are the non-tax revenue receipts of the government:

1. Grants:
Grants refer to the financial assistance provided by one government to another government or organization. These grants can be received from international organizations, foreign governments, or even domestic sources. They are typically given for specific purposes such as infrastructure development, social welfare programs, or disaster relief efforts. Grants do not involve any direct taxation and are considered as non-tax revenue receipts.

2. Spectrum allocation:
Spectrum allocation refers to the process of assigning specific frequency bands of the electromagnetic spectrum for various uses such as telecommunications, broadcasting, or wireless services. Governments often auction these spectrum licenses to private companies, generating significant revenue. The revenue generated from spectrum allocation is considered as non-tax revenue as it is not collected through taxation but rather through the sale of a government resource.

3. Interest received:
The government may also earn interest on its investments or loans provided to various entities. This interest income is considered as non-tax revenue as it is not collected through taxation but rather through the interest earned on financial assets. The government may invest its surplus funds in various instruments such as treasury bills, bonds, or deposits, and the interest earned on these investments adds to its non-tax revenue receipts.

In conclusion, the non-tax revenue receipts of the government include grants, spectrum allocation, and interest received. These receipts provide an alternative source of income for the government and contribute to its overall revenue stream.