The first Budget Review Session was organized by the School of Commerce and Management at Sona Devi University in the Vivekananda Auditorium.

An overview of the Union Budget 2026 was prepared and presented by Assistant Professors Ms. Supriya and Ms. Princy from the School of Commerce and Management.

Key Highlights of Union Budget 2026–27

The main features of the Union Budget 2026–27 were shared by BBA Semester 2024 students, Ms. Sarita and Mr. Vishesh Prasad. They discussed the three duties and the vision set for a Developed India. They also provided information about the New Tax Act 2025, which will come into effect in April 2026. In addition, they presented a Fiscal Snapshot and explained the budget allocations for the infrastructure and energy sectors.

Presentation on Income Tax Structure and History

The next presentation was delivered by Ms. Mousami Das and Ms. Suman Hembram. They explained the calculation of income tax slabs in a simple and easy-to-understand manner. They also provided an engaging overview of the history of income tax, explaining why taxes are collected and how they are utilized. Furthermore, the students presented a comparison between the New Tax Regime and the Old Tax Regime.

The entire program was successfully conducted under the supervision and guidance of Dr. Pooja Kumari, Head of the Department, and Mrs. Monika Singh at the School of Commerce and Management, SDU.