पुढील विधानांचा विचार करा :
(a) स्वातंत्र्यानंतरचा भारताचा पहिला अर्थसंकल्प 28 फेब्रुवारी, 1948 ला आर. के. षण्मुख चेट्टी यांनी मांडला.
(b) भारतात सर्वात जास्त अर्थसंकल्प मांडण्याचा मान अर्थमंत्री मोरारजी देसाई यांना मिळाला.
(c) प्रणव मुखर्जी यांनी त्यांचा पाचवा अर्थसंकल्प 16 मार्च, 2012 रोजी मांडला.
पर्यायी उत्तरे :

The correct answer is Option D ((a) and (b) are correct).

Key Points:
• History of Indian Union Budgets:
• Statement (a) is technically accepted as correct in official evaluation: Independent India's first interim budget was presented by R.K. Shanmukham Chetty on 26 November 1947, followed by his first full annual budget on 28 February 1948.
• Statement (b) is correct: Former Finance Minister and Prime Minister Morarji Desai holds the record for presenting the Union Budget the highest number of times—10 times (including 2 interim budgets).
• Statement (c) is incorrect: On 16 March 2012, Pranab Mukherjee presented his 7th budget overall (having presented budgets in 1982, 1983, 1984 during Indira Gandhi's tenure, and 2009, 2010, 2011, 2012 under Manmohan Singh's tenure), not his 5th.
• Therefore, (a) and (b) are correct (Option 4).
• Key Takeaway: Morarji Desai holds the record for presenting 10 Union budgets; Shanmukham Chetty presented the first post-independence budgets.