The Ministry of Defence consists of four Departments: Department ofDefence, Department of Defence Production, Department of DefenceResearch & Development, and Department of Ex-ServicemenWelfare. Department of Defence Finance is not a department in theMinistry of Defence. Rather it is a separate Finance Division of theMinistry of Defence for dealing with all the defence matters having afinancial bearing. It prepares the Defence Budget and the Civil estimates for the Civilian Establishments of the Ministry of Defence. So, option (b) provides the correct code for the answer.