The Forum of Free Enterprise is a non-political organization founded in 1956 by A.D Shroff and was established to educate public opinion in India on free enterprise and a democratic way of life. The Forum publishes booklets to further its objects. The following booklet titled, “The Union Budget 2013-14: Economic and Direct Tax Implications” was published in 2013 and was authored by Minoo R. Shroff, S. S. Bhandare, and Prof. Kanu H. Doshi. The article titled, “Some impressions,” focused on how the budget has provided the graphic side of the State economy and the action needed for the way forward. The article highlighted the urgency of a concise decision-making body in regards to sustaining the Indian economy and the major issues faced by India in the year 2013-2014. The article titled, “Finance Minister has to keep,” illustrated the downward spiral of the economy and the challenges for the government to resolve and manifest a better policy change. The article further dwelled on the way the Finance Minister needed to manage the budgetary number to maintain a balance in regards to the social sector initiatives. The concluding article, “Domestic taxation,” focused on the statistical purview of the tax rates that remained the same in the new budget and further focused on the various aspects of the Indian tax system.