Which Indian state government announced that it would shift its financial year from the traditional April to March cycle to a January to December cycle?

Introduction / Context:
In India, the normal financial year runs from April to March. However, there have been discussions about aligning the financial year with the calendar year from January to December. The question asks about a specific state government that publicly announced a decision to shift its financial year in this way. This tests your awareness of state level economic and administrative reforms that often feature in current affairs sections of competitive exams.

Given Data / Assumptions:

- The context is a state government in India. - The shift is from an April to March financial year to a January to December financial year. - The options include Assam, Goa, Kerala, and Madhya Pradesh.

Concept / Approach:
The key to solving this question is remembering which state government officially announced this change a few years ago. Although there were national level committees that studied the idea, the central government did not implement a change. At the state level, Madhya Pradesh made headlines when its cabinet approved a shift to a January to December financial year. Remembering this association helps you quickly identify the correct option without confusion from other states listed in the choices.

Step-by-Step Solution:
Step 1: Recall news on changes to the financial year in India at both union and state levels. Step 2: Note that Assam, Goa, and Kerala have not implemented state level shifts to a January to December financial year in the way described. Step 3: Madhya Pradesh is the state whose government publicly announced such a shift and discussed aligning budget presentations with the calendar year. Step 4: Match that recollection with the options and select Madhya Pradesh. Step 5: Conclude that the correct answer must be Madhya Pradesh and mark option Madhya Pradesh accordingly.

Verification / Alternative check:
You can cross check by referring to state government press releases and reputable news sources from the period when this decision was taken. These sources mention that Madhya Pradesh resolved to move to a January to December financial year, citing reasons such as better alignment with agriculture and monsoon cycles and improved planning across sectors.

Why Other Options Are Wrong:
- Assam: Although active in many reforms, Assam did not announce this particular change to its financial year cycle. - Goa: Known for tourism related policies, Goa was not the state that took the lead on financial year realignment in this context. - Kerala: Kerala has its own administrative reforms, but a shift of the financial year to the calendar year was not implemented as described in the question.

Common Pitfalls:
Students sometimes confuse debates at the union level with concrete decisions at the state level. Another common mistake is guessing a state that often appears in current affairs, like Kerala or Assam, simply because it feels familiar. The safe strategy is to mentally picture headlines or articles mentioning the financial year change and associate them correctly with Madhya Pradesh.

Final Answer:
The state that announced a shift of its financial year from April to March to a January to December cycle was Madhya Pradesh.