The correct option is A RK Shanmukam Chetty
First finance budget also known as the union budget of India is also called as the annual financial statement in the Article 112 of the constitution of India. It is the annual budget of the republic of India. It is presented on the first day of February so that it can be materialized till the start of the financial year from 1st of April. The first finance budget of independent India was presented by RK Shanmukam Chetty on 26th November, 1947.