Ahead of the crucial address, Sitharaman was seen carrying her now-familiar ‘digital bahi-khata’—a tablet wrapped in a red cloth embossed with the national emblem—continuing a tradition she has followed since moving away from the colonial-era briefcase

Smartphones and sports equipment may become cheaper, while cigarettes, alcohol, and futures and options trading will see higher costs, even as income tax slabs remain unchanged. The changes will come into effect from April 1