खालीलपैकी कोणते/ती विधान/ने बरोबर आहे/त ?
a. आर्थिक वर्ष 2018 पासून रेल्वे अर्थसंकल्प केंद्रीय अर्थ संकल्पात विलीन करण्यात आला.
b. अर्थ संकल्पीय आर्थिक वर्ष 2019 मध्ये सरकारी खर्चाचे नियोजन आणि नियोजनेत्तर वर्गीकरण करणे बंद झाले आहे.

The correct answer is Option D (None of the above).

Key Points:
• Merger of Railway Budget: The 92-year-old practice of presenting a separate Railway Budget was scrapped by the Narendra Modi government based on the recommendations of the Bibek Debroy Committee.
• Timeline Error in 'a': The Railway Budget was merged with the General Union Budget from the Financial Year 2017-18 (presented in February 2017), not from FY 2018. Therefore, statement 'a' is technically incorrect based on the exact timeline of implementation.
• Plan and Non-Plan Expenditure: Historically, government expenditure was classified into 'Plan' (money spent on productive assets and schemes) and 'Non-Plan' (routine administrative expenses, salaries, subsidies).
• Timeline Error in 'b': The classification of government expenditure into Plan and Non-Plan was also discontinued concurrently from the Financial Year 2017-18 (to coincide with the end of the 12th Five Year Plan). The question states this happened in FY 2019, making statement 'b' incorrect.
• Conclusion: Since both historic budgetary reforms took place in the FY 2017-18 cycle, both statements mention incorrect years. Hence, none of the statements are correct.
• Key Takeaway: Both the Railway budget merger and the end of Plan/Non-plan classification happened in FY 2017-18, not 2018 or 2019.