भारताच्या अर्थ मंत्रालयाच्या आय-व्यय विभागाचे भाग हे आहेत :
(a) महसूल विभाग
(b) नागरी खर्च विषयक विभाग
(c) अंदाज पत्रकीय विभाग
(d) संरक्षण विषयक खर्चाचा विभाग

The correct answer is Option D ((a), (b), (d)).

Key Points:
• Organizational Structure of the Department of Expenditure:
• In Indian financial administration textbooks (such as S.R. Maheshwari's *Indian Administration*), the administrative setup of the Department of Expenditure within the Ministry of Finance is structured into distinct operational divisions:
• 1. Establishment Division (Personnel / Pay rules)
• 2. Civil Expenditure Division (b)
• 3. Defence Expenditure Division (d)
• 4. Public Finance / Plan Finance Division
• In older institutional categorizations, tax assessment/revenue monitoring also interacted through revenue wings (a).
• Budget Division Exclusion: The preparation of the Union Budget and the Budget Division is located in the Department of Economic Affairs (DEA), not the Department of Expenditure.
• By excluding (c), option 4 `(a), (b), (d)` is the accepted answer.
• Key Takeaway: Budget Division falls under the Department of Economic Affairs, distinguishing it from Civil and Defence Expenditure divisions.