The effect of 2024's Lok Sabha election results was writ large on the first Budget of Modi 3.0, with employment creation given pride of place and keeping allies happy too very much in focus. The fact that the Budget comes at a time when the govt’s finances are relatively comfortable meant that finance minister Nirmala Sitharaman could afford to address these concerns with targeted schemes while keeping the fiscal deficit under a tight leash relative to recent years.

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