This is the March 2021 issue of 'The Chartered Accountant' journal, published by the Institute of Chartered Accountants of India (ICAI). It features in-depth analysis of the Union Budget 2021-22, along with articles on fiscal prudence, growth, and various other relevant topics for chartered accountants. The journal also includes updates on ICAI activities and legal matters. It's a valuable resource for professionals in the accounting and finance sector.