Which of the following changes are implemented after the merger of Railway Budget with the Union Budget?
- Ministry of Railways receives Gross Budgetary support from Government of India.
- The appropriations for Railways form a part of the main Appropriation Bill.
- Railways are liable for dividend payments to the Government on their profits. Select the correct answer using the code given below.
a)1 and 2 only
b)2 and 3 only
c)1 and 3 only
d)1, 2 and 3