In her first Budget in 2019, Sitharaman replaced the decades-old leather briefcase with a traditional red ‘bahi-khata’, symbolising a shift in presentation style. Continuing the practice of recent years, the Union Budget 2026–27 will be paperless, marking the fifth consecutive digital Budget

Finance Minister Nirmala Sitharaman presented Union Budget 2026, focusing on reforms, fiscal consolidation, high-speed rail corridors, rare earth and biopharma initiatives, and targeted tax relief for individuals and businesses