Presentation of the Union Budget in India has undergone a significant transformation. Traditionally, FMs were photographed carrying a briefcase into Parliament for the event.

In 2019, Sitharaman departed from this tradition and introduced a 'bahi khata,' a traditional Indian accounting ledger, replacing the colonial-era briefcase.

The transition continued in 2021 when Sitharaman embraced a paperless format, using a 'Made in India' tablet for the budget presentation.

The 'bahi khata' and tablet have become symbols of evolution, emphasising a end of colonial legacies and a commitment to more digital and indigenous approach.