First Budget: 1860 by James Wilson (Scottish Economist)
Introduced income tax
Aimed to reform financial system and introduce a new tax structure and paper currency
Post-Independence Era
First Budget after Independence: November 26, 1947 by R. K. Shanmukham Chetty
Context: Following Partition, focused on economic hardship (food grain shortage, high imports, sky-rocketing inflation)
Significant Allocation: 46% for defense services
Milestones and Key Changes
1949-50 Budget: First to cover all princely states under United India
1950-51 Budget: Establishment of Planning Commission to direct structured development programs (replaced by NITI Aayog in 2015)
1955-56 Budget: Tax exemption limits for married and unmarried individuals, marked break from British tradition by publishing in both Hindi and English
1962-69: Morarji Desai holds record for presenting the highest number of budgets (10)
Notable Budget: 1973-74 - The 'Black Budget' with a deficit of ₹550 crore
1985-86 Budget: Presented by V. P. Singh, initiated dismantling of 'License Raj'
1991 Reforms: Economic liberalization under PM P. V. Narasimha Rao and Finance Minister Manmohan Singh
Reforms: Slashed customs duties, boosted exports
1997-98 'Dream Budget': Proposed by P. Chidambaram, comprehensive economic reform roadmap
Shift to AM Presentations: Started by Yashwant Sinha in 1999-2000 FY, changing from traditional 5 PM to 11 AM
Recent Developments
2004-2014 (UPA Government): Focus on social welfare, rural livelihoods, infrastructure development
2014-2019 (NDA Government): Introduction of welfare programs, investment in infrastructure and defense, digitization initiatives
2017 Major Reforms: Shift of budget presentation date to Feb 1, merging of Railway and Union Budget
Digital Initiatives: E-Budget presentation using a tablet, emphasis on paperless processes
COVID-19 Budget (2020-21): Healthcare funding, vaccination, capital investments
Amrit Kaal Call (2023-24 Budget): Vision for India's development by 2047, focus on key growth pillars (youth, poor, women, farmers)
Special Mentions
Longest Budget Speech Record: Nirmala Sitharaman, 2 hours and 42 minutes in 2020
Historical Traditions: Red briefcase to 'bahi khata' to tablet, reflecting the transition from colonial to modern and digital India
Halwa Ceremony: Importance in budget preparation secrecy