Life at North Block does not change much for the incumbents with the sudden reshuffle at the top, and especially not for the new finance secretary, Rajiv Kumar. The finance secretary, despite the honorific, has no specific role to play in the finance ministry in addition to his remit as the departmental secretary. At Budget meetings, for instance, it is the views of the respective secretaries that carry the day. And most of the time this means it is the views of the secretaries of expenditure, revenue and economic affairs that, between them, carry the most responsibilities. It is also