Kolkata, October 18: Budgeting is one of the first steps to planning your finances, as any financial planner will tell you. While it takes discipline to create a budget and stick to it, it is even more difficult for those having a fluctuating income. This would refer to professionals or businessmen who do not have a regular salary. In some months the income might be moderate, in some months it can be really less, while in other months there may be a windfall. But there is no way one can predict a fluctuating income, so that needs to be kept in mind when budgeting. Here are four steps that will help you create a budget if you have a fluctuating income.