There is a heightened focus and expectations from the ensuing budget considering the economic slump caused due to the pandemic and the impact it had on the taxpayers, particularly the individual taxpayers. Though the nationwide vaccination drive has started and should help bring back day to day life to its normal routine, the adverse effects of COVID-19 viz. unemployment, small business shutdowns, decrease in income/ wage levels, dip in savings, etc. have adversely impacted many households.