Which one of the following is responsi- ble for the preparation and presentation of Union Budget to the Parliament?

1. The question asks which department is responsible for the preparation and presentation of the Union Budget to the Parliament. 2. The Union Budget (Annual Financial Statement under Article 112) is prepared by the Budget Division of the Department of Economic Affairs (DEA), which is under the Ministry of Finance. 3. The DEA coordinates with other departments and ministries to compile the budget estimates and proposals. 4. While the entire Ministry of Finance is involved, the primary responsibility for coordinating, preparing, and presenting the budget documents lies with the Department of Economic Affairs. 5. The other departments listed (Revenue, Financial Services, Expenditure) play roles in specific aspects of fiscal policy and management but not the overall preparation and presentation of the budget document itself.