Dfferentiate between current transfers and capital transfers.

Explanation

Transfer receipts are of two types :
`**" "`Current transfers
`**" "`Capital transfers
1. Current transfers are made out of current income, whereas, capital transfers are made out of the accumulated wealth of the payer.
2. Current transfers are meant for consumption purposes, whereas, capital transfers are meant for capital fomation.
Examples of current transfers : Old age pension, unemployment allowance etc.
Examples of capital transfers : Investment grant, capital gains tax, compensation for war damages etc.