A session on the analysis of the Union Budget 2023 was conducted on 13^th February 2023 by ASCM. The session started at 11.15 AM.  The students were the resource persons of the session.  The main theme of the budget 2023-2024 was explained by Mr. Vikkram S Nair student 1^st year BBA.  He emphasized the priorities of Amrit Kaal the proposed inclusive development in Agriculture, Cooperatives health and Education were explained by him.  Mr Adrash K of 1^st year BBA explained the other inclusive development schemes in PM KISAN, PMSBY &PMJJY etc. also he explained the infrastructure and investment outlays proposed for the next financial year. Further potential trust based governance schemes like, National data governance policy, Vivad se Vishnasa I&II, E courts, Digi Locker, labs for 5G services etc., proposed to be launched in the next financial year were explained by him. Mr Roshan Unus student of 1^st year BBA explained about the proposed green growth credit program’s along with Amrit Peedhi and youth power activities. Also he explained the various schemes that are proposed to be modified in the financial sector like benefit for the senior citizens, credit guarantee schemes for MSME’s, National financial information registry, Loan schemes to the state government. He compared the financial sector with previous financial year data. Also he explained about the direct & indirect tax proposal for the various sectors budgeted.  The tax benefits for the industry to be achieved in the 2023-2024 were explained by him. Ms Pooja, student of 2^nd year BBA explained about the source of tax income and the various sources of tax income and expenditure to be incurred from these sources. The allocation of funds for specific ministers in 2023-2024 were also explained by Ms Niveda M, she explained about the allocation of funds in the previous financial year for the various important schemes in the budget. Also the revenue expenditure and the effective capital expenditure for this year and 2023-2024 year were explained by her. The session ended by 12.20 PM.