Which of the given options is INCORRECT in the context of fiscal deficit?

A

Fiscal Deficit = Revenue Expenditure + Capital Expenditure - Revenue Receipts - Recovery of Loans - Sale of Assets

B

Fiscal Deficit = Total Expenditure - Revenue Receipts - Repayment of Loans - Sale of Assets

C

Fiscal Deficit = Capital Receipts - Repayment of Loans - Sale of Assets

D

Fiscal Deficit = Total Receipts + Revenue Receipts - Repayment of Loans + Sale of Assets