An interim budget is submitted by a government in transition or in its final year of power prior to general elections. The interim budget's objective is to ensure that government expenditure and critical services continue until the next government can present a full budget after taking office.

The present study in descriptive in nature. Smt Nirmala Sitharaman, the Finance and Corporate Affairs Minister, presented the Interim Union Budget for 2024-2025 to Parliament on February 1, 2024. The present study is descriptive is nature and it provides a insight of the Interim Budget 2024 on various areas such as capital expenditure, economic growth projection, revenue and expenditure, GST collection, priorities areas embracing poor, farmers, poor, women, youth and major development in reference to infrastructure, clean sector, housing sector, healthcare, agriculture, fishery etc.