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Could this turn out to be a poll-winning Budget for Modi?

The initial processes involved in the Budget-making begin in August-September, around six months prior to the presentation of the Budget.

Depending on the feasibility of these estimates, budgets are of three types -- balanced budget, surplus budget and deficit budget.

The Budget is prepared by carefully introspecting the past and determining the future needs of the public.

When it comes to budgeting, identifying areas of weakness helps the government to allocate resources in a useful and sustainable manner.

An outgoing government presents only an interim Budget or seeks a vote on account. It leaves it to the next government to present the full Budget.

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