Under the provisions of the Indian Constitution, through which annual financial statement is the estimated receipts and expenditure of the government presented to Parliament?

💡 Solution & Explanation

Article 112 of the Indian Constitution mandates the presentation of an Annual Financial Statement, commonly referred to as the Union Budget, showing estimated receipts and expenditures of the government for a financial year. It distinguishes expenditure charged upon the Consolidated Fund of India from other disbursements. The document requires parliamentary approval before funds can be legally withdrawn.