Given the difficult balancing act of pushing growth and ensuring fiscal discipline, it is rare for a finance minister to get enough headroom to design a budget fitted with all guns out and blazing to channelise growth and fuel economic activity.
But the backdrop against which the Budget was presented allowed Nirmala Sitharaman a unique opportunity to not be bogged down by such concerns, and she appears to have encashed this occasion to the fullest.
First and foremost, the government must be appreciated for resisting the temptation to increase the corporate tax and indirect taxes, despite lower collection of taxes
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