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Did you know that the finance minister's Budget speech has no legal sanctity in India? Yes, there is no provision for the Budget speech under the Constitution of India or any law. It is in addition to what is provided under various laws. Technically, once the FM has presented the three key documents, the Budget exercise is over, says our in-house policy expert A K Bhattacharya in his special video series Beyond Budget Headlines with AKB, as he explains the important areas that we should focus on while listening to the finance minister's speech. Union Budget 2021-22 which will be presented on 1st February 2021 will be the first budget in the history of India in the paperless form.