Which of the following statements regarding Budget in India are correct?(i) The Constitution of India calls Budget as Annual Financial Statement.(ii) Budget is statement of estimated receipts and expenditure of the Government of India.(iii) The President of India shall lay it before the House of People.(iv) The Department of Economic Affairs of Ministry of Finance prepares the Budget of Government of India.Select correct statements by using codes given below:Codes:

• A. (i), (ii) and (iii)
• B. (i), (ii) and (iv)
• C. (ii), (iii) and (iv)
• D. (i), (iii) and (iv)