Step 1: Understanding the Concept:
The question asks to identify the person who presented the Union Budget on a specific date. The Union Budget is presented by the Finance Minister of India.
Step 2: Detailed Explanation:
Following the 2024 Indian general elections and the formation of the new government, the full Union Budget for the fiscal year 2024-25 was presented on July 23, 2024. The budget was presented by the incumbent Finance Minister, Nirmala Sitharaman. This was her seventh consecutive budget presentation.
Step 3: Final Answer:
The Central Budget on July 23rd, 2024 was presented by Finance Minister Nirmala Sitharaman. Therefore, option (B) is the correct answer.