SMART students association of department of management studies organized a seminar on the topic “union budget analysis 2023-24 on Wednesday 15 th February 2023 at 2.40 pm in the seminar hall. the session was led by Dr. Fr. Binoy Thomas Nareparambil ,Assistant professor and student coordinator of Sahrdaya institute of Management studies, Kodakara. the resource person presented budget analysis along with Mr. Justin Johnson student from SIMS by focusing on fundamentals of budget presentation basic terms used in presentation the fund allocation for 2023-24 financial year and the uniqueness of the budget presented by the finance minister Nirmala Sitharaman.