Along with the Budget, the Finance Minister also places other documents before the Parliament which include 'The Macro Economic Framework Statement'. The aforesaid document is presented because this is mandated by

The Macro-Economic Framework Statement is presented because Section 3 of the Fiscal Responsibility and Budget Management (FRBM) Act, 2003, mandates the government to lay specific fiscal policy statements before Parliament to ensure transparency and fiscal discipline. While Article 112 (Option b) is a common distractor as it mandates the presentation of the "Annual Financial Statement" (Budget), it does not require these additional statutory documents. The core concept tested is the distinction between constitutional mandates for the budget and statutory requirements introduced by fiscal reform legislation.