Union Budget 2021-22: Shifting Gears with Confidence -Rabindranath Tagore This quote epitomizes the endurance, resolve and resilience shown by every Indian during a tumultuous year 2020. This spirit resonated in the recent performance of the Indian team with Australia with 36 all out to a resolute draw to an aggressive win! Union Budget 2021-22, rekindles this faith in the promise and potential of 130 crore Indians to perform and succeed. It is an earnest attempt to shift gears to ‘fuel’ the economy – a judicious shift in strategy from disruption to consolidation and now to acceleration. Budget 2021-22 has been announced amidst a once-in-a-century global pandemic and following by a series of mini-budgets in the year 2020-21 – primarily focussed on cushioning the vulnerable sections, alleviating corporate distress and a continuum of reforms. Effective control of the pandemic with a robust recovery rate and declining daily new cases has receded the fears of a second wave. Akin to the advent of the COVID vaccine which ignites hopes on the health front, Union Budget, 2021-22 has shifted gears and delivers a booster dose on the economic front with an all-out thrust on investment and infrastructure spending.