The current budget could best be prepared in light of the evaluation of the successes and failures of past policies and, therefore, needs structural shift in the budgetary allocations. Tomorrow’s budget of the Modi 3.o government is important in two ways. First, the NDA government has been in power for the last two terms, and a decade is indeed a reasonable period to evaluate policy outcomes. Secondly, the NDA government’s relatively poor performance in the recently concluded general election also indicates a need to evaluate policy retrospectively.