The Union Budget for 2017-18 has three unique events attached to it this time around — the presentation was advanced to February 1, so there would not be any need for a vote on account and only a single appropriation Bill would need to be passed; there was no separate Railway Budget, ending a colonial practice since 1924; the plan and non-plan classification of expenditure has been done away with.

NaMo and DeMo
This Budget was presented in the backdrop of three things; first, upcoming elections in five states; second, the DeMo effect on the poor and middle class; and third, kick-starting the post DeMo economy. The Budget has addressed all three issues. The election issue was resolved with a major thrust on agriculture and rural economy. Spending on railways, roads and ports, with a focus on rural India,  is pegged at R2.41 lakh crore. Allocation to MNREGA was increased to Rs 48,000 crore.