Budget in simple terms means “You give me taxes; I will give you the social and economic services.” The government implement taxes on the public and in return provide the social and economic services. The essential Social Services that government provides are education, medical and public health, housing, the welfare of SC, ST, OBC and minorities, social security, labor, employment and skill development. The essential economic services provided by the government are agriculture and allied activities, rural development, irrigation, energy, roads, railways, shipping, aviation, science technology and environment. A budget can be judged by measuring the amount of tax revenue received by the government and in return the social and economic services provided by the government. On comparing the budget of 2018-19 with the actual situation in the year 2014-15, we find that the income tax slab has remained the same in 2018-19 as compared to 2014-15. The one significant change is that in 20