Correct option is B
Piyush Goyal, who was serving as the interim Finance Minister at the time, presented the Interim Union Budget on February 1, 2019. This budget was presented ahead of the general elections in India and was an interim budget since it was presented by an interim Finance Minister.
raman pictured during the Winter session of Parliament in New Delhi. File | Photo Credit: PTI
· Finance Minister Nirmala Sitharaman will set a record by presenting the sixth Budget in a row -- five annual Budgets and one interim -- a feat achieved so far only by former Prime Minister Morarji Desai.
· The Budget in constitution refers to as Annual Financial Statement. Article 112 deals with the annual financial statement.