Budget 2020, is going to be one of the toughest challenges for NDA 2.0 government given the economy is facing twin challenges that of sputtering growth and dwindling consumption. All major economic indicators are at their multi-year lows; the GDP growth is at six-year- low; full year GDP forecast now stands at 5 per cent way below its 2018-19 tape; consumer confidence is at its lowest in five year and unemployment rate of 6.1 per cent is at a 45- year high. . Amidst all these challenges, the government has to deliver a path- breaking budget that can help the economy fall back on track and follow a path of sustainable growth to be able to realise the dream of $5 trillion economy.