evidence: Going with the ruling party’s ideology and obsession with the national security, the defence budget crossing the INR 3 lakh crore mark is also not surprising. OROP (one rank, one pension) will take a sizeable amount of that allocation. [...] If we compare the budget estimates of this interim budget with the 2018-19 budget estimates, then corporation tax is estimated to increase by a whopping 22.4%, which is an increase of INR 1.39 lakh crore in collection. Similarly, income tax collection is budgeted to increase 17.2% in 2019-20, compared to last year’s budget estimate, which is once again a heavy increase of INR 0.89 lakh crore in collection. [...] Even expectations about GST collection looks quite overestimated. If we see the revised estimates for 2018-19 from budget documents, then there is a shortfall of INR 1 lakh crore when compared with the previous year’s budget estimates. When actual figures come in, the shortfall might even increase further. In the last fiscal year, GST collections fell short of its target quite alarmingly.