As we all know Ministry of Finance Very year prepared Union Budget and present it to the parliament. Which of the following is/are the elements of the Union Budget?
1. Estimates of revenue and capital receipts.
2. Ways and Means to raise the revenue:
3. Estimates of expenditure:

A

Only (1)

B

Only (2)

C

Only (3)

D

All (1), (2) and (3)

E

None of these