Correct option is B
The correct answer is (b) USSR.
The USSR was the first country to incorporate Fundamental Duties in its Constitution.
Fundamental Duties were included in the Soviet Constitution of 1936.
These duties emphasized the responsibilities of citizens towards the state and society.
India incorporated Fundamental Duties into its Constitution by the 42nd Amendment Act in 1976, inspired by the Soviet model.
The Fundamental Duties in India are outlined in Article 51A of the Indian Constitution and are meant to promote a sense of discipline and commitment among citizens.