Finance Minister Nirmala Sitharaman outlined three “Kartavyas” (duties) to empower the impoverished, disadvantaged, and underprivileged while also boosting the economy.

Since this is the first budget created at Kartavya Bhavan, Sitharaman stated that “we are inspired by three Kartavyas” in order to fulfill the government’s “sankalp” (resolve).The first Kartavya is to increase productivity, competitiveness, and resilience to unstable global conditions in order to accelerate and maintain economic growth.

While delivering the Union Budget 2026–2027, she stated, “Our second Kartavya is to fulfill the aspirations of our people and build their capacity, making them strong partners in India’s path to prosperity.”

“Our third Kartavya aligned with our vision of ‘Sabka Saath Sabka Vikaas‘ is to ensure that every family, community, region and sector has access to resources,” she stated.

“The ‘Reform Express’ is well on its way and will keep up its momentum to help us fulfill our duties,” she added.

Scaling up manufacturing in a number of strategic and frontier sectors, revitalizing legacy industrial sectors, establishing champion MSMEs, delivering a strong push for infrastructure, guaranteeing long-term security and stability, and developing city economic regions are the six areas in which the Finance Minister suggested interventions.

“As the need for water, energy, and essential minerals rises dramatically, new technologies are changing industrial methods. By striking a balance between ambition and inclusivity, India will keep moving confidently in the direction of Viksit Bharat,” she stated.

As the nation’s first female finance minister, Sitharaman has presented the budget to Parliament nine times in a row.

Due to current geopolitical pressures, the budget is likely to concentrate more on capital expenditures, particularly in industries considered strategically significant.