Question 1

Parliament remains in continuous sitting from the start of the Budget Session until the Budget is finally passed.

Accepted Answer

The Budget Session is explicitly split into two parts, separated by a nearly month-long recess (Feb 13 - March 9 in 2025), specifically so DRSCs can scrutinize Demands for Grants.

Question 2

The President writes her own address to outline her personal vision for the country at the start of the session.

Accepted Answer

The President's Address is a statement of the Government's policy and achievements, drafted by the Council of Ministers and approved by the Cabinet.

Question 3

The newly introduced Income-Tax Bill 2025 implements all the new tax slab changes announced in the budget speech.

Accepted Answer

The Income-Tax Bill 2025 replaces the overarching statutory framework of the 1961 Act (effective April 2026), while the specific annual tax rates and slab adjustments are modified through the annual Finance Bill 2025.

Question 4

Consider the following statements regarding the parliamentary procedures observed during the first half of the Budget Session:
1. The Special Address by the President at the commencement of the first session of the year is mandated by Article 87(1) of the Constitution.
2. During the parliamentary recess in the Budget Session, the Departmentally Related Standing Committees (DRSCs) vote on the Demands for Grants for various ministries.
3. The Income-Tax Bill 2025, introduced during the session, expands the definition of 'undisclosed income' in search cases to explicitly include virtual digital assets.
How many of the above statements are correct?

Accepted Answer

(b) Only two — Statement 1 is correct; Article 87(1) mandates the President's Special Address at the start of the first session every year. Statement 3 is correct; the new IT Bill 2025 specifically includes virtual digital assets as undisclosed income and allows overriding access codes. Statement 2 is incorrect; DRSCs only *examine and report* on the Demands for Grants during the recess. They do not have the power to *vote* on them; voting on Demands for Grants happens exclusively in the Lok Sabha after the recess.

Question 5

Match the following Constitutional Articles/Features (List I) with their corresponding subjects seen in the Budget Session 2025 (List II):

List I
1. Article 112
2. Article 87(1)
3. Income-Tax Bill 2025
4. Demands for Grants

List II
A. President's Special Address
B. Annual Financial Statement
C. Scrutinized by DRSCs during the recess
D. Reduction of legal sections from 819 to 536

Select the correct code:

Accepted Answer

(a) 1-B, 2-A, 3-D, 4-C — Article 112 mandates the Annual Financial Statement (Union Budget). Article 87(1) mandates the President's Address at the start of the first session of the year. The Income-Tax Bill 2025 simplifies the 1961 Act by cutting down chapters from 47 to 23 and sections from 819 to 536. Demands for grants are strictly scrutinized by the DRSCs during the session's recess period.

Question 6

Assertion (A): The President's Address at the beginning of the Budget Session is debated in Parliament strictly through the 'Motion of Thanks'.
Reason (R): Parliament cannot directly debate or critique the President's Address because the President is the nominal head of state, and the address is drafted by the Cabinet representing the government's policy.
Select the correct answer:

Accepted Answer

(a) Both A and R are true and R is the correct explanation of A. — The President's Address is a statement of the government's policy drafted by the Council of Ministers. To maintain the dignity of the President (who is the nominal and non-partisan head of state), Parliament does not critique the President directly. Instead, they debate the 'Motion of Thanks', using it as a constitutional proxy to debate and critique the government's policies outlined in the speech, following the Westminster model.

Budget Session 2025 First Half Concludes

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