Interest on investments received from UTI is a Revenue Receipt.

Explanation:

Revenue receipts are those receipts which do not create any liability or reduce any asset of the government. They are the receipts which are received by the government in the normal course of business. Interest on investments received from UTI is a part of the normal income of the government and is received in the normal course of business. Hence, it is a revenue receipt.

UTI (Unit Trust of India) is a mutual fund and the government has invested a certain amount in it. The government receives interest on these investments, which is a revenue receipt for the government.

Capital receipts are those receipts which create a liability or reduce an asset of the government. They are the receipts which are not received in the normal course of business. For example, the sale of government assets or loans taken by the government are capital receipts.

Capital expenditures are those expenditures which create an asset or reduce a liability of the government. For example, the construction of a road or the repayment of a loan are capital expenditures.

Revenue expenditures are those expenditures which are incurred for the normal functioning of the government. For example, salaries of government employees or maintenance of government buildings are revenue expenditures.

In conclusion, interest on investments received from UTI is a revenue receipt for the government as it is a part of the normal income of the government received in the normal course of business.