Which Indian State has emerged as the top state in terms of best practices in budget formulation survey by Transparency International.

Option 3 is correct: Assam has emerged as the top state in term of best practices in budget formulation survey by Transparency International. The survey was based on four parameters: public disclosure, budgetary process, post budget fiscal management and efforts to make budget more transparent and citizen friendly. Oddisa got the second and Andhra Pradesh got the third position in this survey. The states which figured lower in the ranking were Goa , Maharashtra and Punjab . Transparency International is the global civil society organisation leading the fight against corruption.