Trace what actually happens to a budget on its way through Parliament and the answer becomes obvious. The budget travels as Money Bills. Money Bills start in the Lok Sabha, and only after that House passes them do they reach the Rajya Sabha. The Upper House then gets fourteen days and nothing more, and it can only recommend, never amend or reject.
The design reason behind all this is worth knowing. The Lok Sabha is directly elected and the government survives only while it holds that House's confidence. Control of taxation and spending was therefore placed with the House the voters choose, while the Rajya Sabha, an indirectly elected body representing the States, was given a voice but not a veto.
Let's summarize:
Both statements are true and R explains A, so the answer is option (A).