Over the years with fiscal economic initiatives being rolled out at regular intervals and the introduction of the Goods and Services Tax, the excitement traditionally associated with the annual Budgetary exercise of the Central Government has somewhat dissipated. Nevertheless, it still remains the most exciting event on India’s economic calendar, more so in the background of the pandemic (which, as a wag put it is now endemic) and is keenly watched for the gentle tweaks in policy, sectoral initiatives and most importantly for the amendments in tax laws, which particularly in the recent past, have surprised one and all no end.