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