Did you know that the finance minister's Budget speech has no legal sanctity in India? Yes, there is no provision for the Budget speech under the Constitution of India or any law. It is in addition to what is provided under various laws. Technically, once the FM has presented the three key documents, the Budget exercise is over, says our in-house policy expert A K Bhattacharya, as he explains the important areas that we should focus on while listening to the finance minister's speech. Given that Finance Minister Nirmala Sitharaman has already said that this will be extraordinary Budget to deal with the extraordinary circumstances, all eyes will be on how she allocates the resources to the most pressing needs of the present time.