Union Budget 2022-23 is an important and challenging one for the government. The Covid-19 pandemic has persisted for over two years, devastating people’s lives, livelihoods and the nation’s economy. The ongoing third wave, though milder than earlier variants, has added further stress on the national exchequer, draining our healthcare system, the people’s investing and purchasing powers and their employment opportunities. Under such circumstances, the finance minister has the unenviable task of announcing a budget that must deliver tripartite benefits: of supporting the people and their livelihoods, enabling economic repair and climate-smart policies that will propel the nation towards our ambitious Conferences of Parties 26 (COP26) commitments.