The Union Budget presented by Union Finance Minister Nirmala Sitharaman can be termed as development oriented and futuristic which lays strong foundation for fulfilment of Viksit Bharat Mission of PM Narendera Modi. It lays special stress on poor women, Youth and farmers.

Special allocation of 1.48lakh crore for Education, Employment and Skill Development are the special features of the Budget. For this purpose special stress has been laid on various schemes like Atamnirbhar oil seed plants, Dairy Farming sector and Department of Fisheries for which a separate deptt has been announced are welcome steps.

The announcement of making lakh patti women from 2 crore to 3 crore augurs well for the Women. Railway sector has been given big boost by announcing three major corridors one for carriage of energy and Cement another for PM Gati Shakti Yojna and third for decongesting for Railway travellers will go a long way in boosting the Railway sector.

Huge funds have been allocated for social and education sector. Special schemes will be launched for 14 cities having population of more than 30 lakhs. A massive drive will be carried out for providing safe drinking water and sanitation facilities for 100 big cities.

Special package will be given for flood Relief and Infrastructure Building for the state of Bihar, Assam and Utrakhand, Himachal Pardesh. Andhra Pradesh will be give special funds for establishing New Capital.

Special drive will be launched to encourage Religious Tourism with special focus to make Orissa _ a Religious Tourism Hub. To boost Business, Trade Commerce 12 Industrial Hubs will be established through out the Country which will generate employment for large number of People. In the Education sector students will be given Education loans at 0 or minimal rate of interest.

10 lakh loan will be given to students for higher education. Commercial labourers will get the facility of Dormitory schemes while Hostels will be established for working women .To help the unemployed one crore youth Internship facilities will be given in Companies. House hold schemes will be enhanced by building more houses and free solar energies will be supplied in one crore houses.

The Budget provides relief to middle class and salaried people by increasing standard deduction from 50 thousand to 75 thousand, raising family pensions from 15 thousand to 25 thousand and making change in Tax rate in the New income tax regime which will give a reduction of income tax upto 17500 to people earning 15 lakh per year.

To give relief to families reduction in custom duty has been given on gold and silver. Reduction in custom duty have also been given on mobiles and mobile chargers, Electric vehicles, medicines of cancer and other diseases. To boost the rural economy and to strengthen it special efforts will be made in the Agriculture sector. Similarly MSME Sector will get cheap loans and safety labs.

On the whole strong foundation ha will be been laid for various sectors and the focus has been on the following ten areas

* Defence

*Rural Development

* Agriculture and allied activities

* Home Affairs

* Education

* IT and Telecom

*Health

* Energy

* Social welfare

* Commerce and Industry.

Credit goes to the PM Narendra Modi and FM Smt Sitharaman for presenting all inclusive, multi sectoral and the Development oriented Budget for the financial year 24-25 of the NDA Govt 3.0.