This document provides an overview and summary of the key aspects of the Union Budget of India for 2009-2010. It discusses the components and types of revenue and expenditures in the budget. It also explains concepts like fiscal policy, fiscal deficit, and the effects of the budget on different sectors of the economy. Specifically, it outlines the key features of Budget 2009-2010 such as the planned fiscal deficit of 6.5% of GDP, increased plan and non-plan expenditures, and tax receipts target. It also analyzes the budget's implications for individuals, students, salaried employees, small businesses and others.