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The Union Budget 2026–27 reflects the Government of India’s strategic vision of Viksit Bharat, balancing growth, fiscal discipline, inclusion, and structural reforms. This video presents a systematic explanation of the Key Features of Budget 2026–27, exactly in the manner expected for UPSC Civil Services Examination preparation. The lecture decodes the Budget’s philosophy, priorities, sector-wise initiatives, tax reforms, fiscal numbers, and reform agenda, using official Budget highlights and charts, and links them to GS Paper III themes such as growth, infrastructure, agriculture, manufacturing, services, fiscal policy, and governance. 🔹 Topics Covered in This Video Overall philosophy of Budget 2026–27 (Action over Ambivalence, Reform over Rhetoric, People over Populism) Vision of Viksit Bharat with sustained growth and moderate inflation Fiscal discipline and deficit trajectory Manufacturing push: strategic & frontier sectors, clusters, semiconductors, chemicals MSME support framework: credit, equity, TReDS, professional support Services sector revival: health, education, tourism, AVGC, sports, IT services Agriculture & allied sectors: fisheries, horticulture, animal husbandry, AgriStack Infrastructure & public capital expenditure Energy security and green transition measures Urbanisation and city economic regions People-centric development: health, care economy, Divyang support Trust-based governance & Ease of Doing Business Tax reforms for manufacturing, services, financial sector Rupee Comes From & Rupee Goes To analysis Centre–State fiscal relations & Finance Commission grants 🔹 Why This Video Is Important for UPSC Aspirants Direct relevance to GS Paper III – Indian Economy Useful for Prelims factual clarity on Budget provisions Helps in Mains answer structuring with data and policy linkage Valuable for Essay papers on growth, reforms, and governance Ideal for Economic Survey–Budget integrated preparation This session is intended to help aspirants read the Budget like an administrator, not merely as a list of announcements, and to convert Budget provisions into analytical, score-maximising answers. 📍 Institute: Samata IAS Academy 📘 Budget • Economy • Policy Analysis • UPSC-focused Learning