Answer & ExplanationOption: Both A & BExplanation:
The Halwa ceremony, marking the final stage of the Budget making process for Union Budget 2021-22, was held in Delhi's North Block in the presence of Union Finance & Corporate Affairs Minister Nirmala Sitharaman. A customary Halwa ceremony is performed every year before the “lock-in” process of Budget preparation begins. In an unprecedented initiative, Union Budget 2021-22 will be delivered in paperless form for the first time.
