Under which act, Yoga was included in the ambit of charitable purposes as announced in the Union Budget 2015-16?

Under which act, Yoga was included in the ambit of charitable purposes

1.	Under which act, Yoga was included in the ambit of charitable purposes as announced in the Union Budget 2015-16?
A.	Income Tax Act
B.	Fundamental Rights Act
C.	Co-operative Societies Act
D.	Emergency Provisions Act
Answer» B. Fundamental Rights Act