Highlights Halwa ceremony, marking final stage of Budget making process for Union Budget 2021-22, was held in Delhi's North Block on Saturday. A customary Halwa ceremony is performed every year before the 'lock-in' process of Budget preparation begins. Union Minister Nirmala Sitharaman, Anurag Singh Thakur were also present. New Delhi: The Halwa ceremony, marking the final stage of the Budget making process for Union Budget 2021-22, was held in Delhi's North Block on Saturday in the presence of Union Finance & Corporate Affairs Minister Nirmala Sitharaman. A customary Halwa ceremony is performed every year before the 'lock-in' process of Budget preparation begins.