Plan revenue expenditure relates to ________.
I. Five-year plans
II. Salaries and pensions

Correct option is A

Plan Revenue Expenditure relates to Five Year Plan.
Planning revenue expenditure involves forecasting the expected expenses that will be incurred by the government in the upcoming five years.
 The first Indian prime minister, Jawaharlal Nehru, presented the First Five-Year Plan to the Parliament of India .
 The First Five-year Plan was launched in 1951 which mainly focused in the development of the primary sector. 
 India has adopted planning in its Five-Year Plans to achieve its rapid economic development.
 This five years plan's president was Jawaharlal Nehru and Gulzarilal Nanda was the vice-president.
 There are 12 Five Year Plans in India.