In the Online class ( Balance of Payments and Concept of Exchange Rate ) in 38:22min it is mentioned that Capital Receipts and Payments are a part of Current account meanwhile they are apart of Capital Account. Please once view the timing and tell how CR and CP are a part of current account in Items of BOP in the Credit/Debit ?

Rahul, I have gone through the related portion of the recorded version as stated by you. The first six items i.e. from Exports of goods, exports of services, unilateral receipts on the debit side and then on the credit side, imports of goods, imports of services and unilateral payments belong to the current account of BOP. On the other hand, capital payments and capital receipts belong to the capital account. This topic has been extensively explained by me till the first 38 minutes of the class. 

Hope now this will clear your doubt.