Which is not a part of income receipts and payments from/to abroad in BoP account?
  1. Profits.
  2. Grants.
  3. Interest.
  4. Dividends.
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  1. Grants.
Explanation:
Grants are called unilateral transfers because residents of country receive it 'for free'. Nothing has to be paid in return (at present or future) for these receipts.
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