Complex sentence: Due to political developments, early elections were held in May 1991 following which the Indian National Congress returned to political power and Manmohan Singh, the Finance Minister, presented the budget for 1991-92.
Split into simpler sentences: Due to political developments, the early elections were held in May 1991. The Indian National Congress returned to political power and Manmohan Singh, the Finance Minister, presented the budget for 1991-92.