Monthly Lecture Program
Union Budget Analysis - 2026-27
The key highlights of the Indian Union Budget 2026 were presented by CA Cotha S Srinivas, Former Central Council Member - ICAI, Pr. SSB & Associates, Bengaluru on February 8, 2026 in AVOPA Office premises. This summary covers major allocations, policy reforms, tax changes, and growth initiatives across sectors like infrastructure, agriculture, healthcare, and digital economy along with Direct Taxation.
Highlights
CA Cotha Srinivas summarized 2026-27 budget is framed around investment-led growth, infrastructure expansion, fiscal prudence and targeted support for manufacturing, technology and MSMEs. It maintains a balance between development ambitions and macro-economic stability in a challenging global environment.
Highlights
Macro & Fiscal Framework
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Total Expenditure: ₹53.5 lakh crore.
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Non-debt Receipts: ₹36.5 lakh crore.
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Fiscal Deficit Target: 4.3 % of GDP — lower than previous year, indicating continued consolidation.
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Debt Level: Projected at about 55.6 % of GDP.
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Capital Expenditure: ₹12.2 lakh crore to drive infrastructure-led growth.
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Growth outlook emphasises continued resilient expansion of the economy.
