The focus of the Union Budget 2021-22 was prepared under the circumstances never seen before. The Budget 2021, it’s a mixed bag for us. While the budget vision takes a lead on self-reliance and features every section of society. The extension of tax holidays for start-ups and capital gains will also spark greater capital activity in the investment landscape and serve as an enabler of robust early-stage venture funding for start-ups. In a big boost for startups and incentivize incorporation of one-person companies, such companies will be allowed to grow without any restriction on paid-up capital or turnover and to convert into any other type of company at any time. Apart from this, the government has given a huge aid to home buyers. Presumably, the real estate sector will accelerate. Overall, this is an ambitious, growth-oriented budget and the government has tried to ensure that the economy receives the impetus it needs to go back to a respectable GDP growth level.