The Budget Session of Parliament for 2026 began on January 28, 2026 and concluded on April 18, 2026 when both Houses were adjourned sine die. Across the full session, there were 31 sittings. The first part ran from January 28 to February 13, followed by a recess so that department-related Standing Committees could examine the Demands for Grants of different ministries and departments. The second part ran from March 9 to April 2, and the third part from April 16 to April 18, 2026.

Since this was the first session of the year, the President addressed both Houses assembled together on January 28, 2026 under Article 87(1) of the Constitution. The President's Address is important because it places the government's broad policy direction and legislative agenda before Parliament. The agenda around the new Income Tax Act also makes this update relevant for both economy and polity preparation.

For exam preparation, the Budget Session should not be treated only as a date-based current-affairs event. It connects with Parliament's financial functions, the President's Address, Motion of Thanks, Demands for Grants, Appropriation Bill and Finance Bill. The Union Budget is linked with Article 112 as the Annual Financial Statement, while Article 113 relates to parliamentary approval for expenditure. In prelims, the likely focus is on dates, phases, number of sittings and constitutional provisions. In mains, the same event can support answers on financial accountability, legislative scrutiny and Parliament's control over the executive.