Nirmala Sitharaman’s multi-year approach to the Indian budget is like a kid’s approach to solving a 2000-piece puzzle. For the kid, the final goal is clear in his head: the picture when the puzzle is complete. At first, the puzzle looks scattered with its pieces everywhere but with continuous effort in joining piece after piece, the picture becomes clearer and clearer. Likewise, for the past three years, Nirmala Sitharaman’s budget has had a single-pointed focus on inclusive growth. What stands out for me more than the budget is the consistency in approach and the overall theme of the budget year-on-year. This approach is possible only with an ultra-long-term vision for the country and I laud the govt for such clear thinking. Coming to the budget 2023, I enjoyed reading how this govt included a little for everyone including the always neglected middle class! Some of the points that stand out for me in this budget are: For MSMEs, a 1% reduction in the cost of borrowing under the cre...