The ceremony is a ritual in which traditional dessert 'halwa' is prepared and served to officials and staff members of the finance ministry who are involved in the preparation of the budget

It is organised in the basement of North Block, which houses the ministry in the national capital and is attended by the finance minister and other high-ranking officials

As part of the ceremony, the finance minister also took a round of the Budget Press and reviewed the preparations besides extending her best wishes to the officials concerned

Like the previous three full Union Budgets and one Interim, the full Union Budget 2024-25 will also be delivered in paperless form

All the Union Budget documents, including the Annual Financial Statement (commonly known as Budget), Demand for Grants (DG), Finance Bill etc. as prescribed by the Constitution, will be available on the "Union Budget Mobile App" for hassle-free access to Budget

Besides Sitharaman, Minister of State for Finance Pankaj Chaudhary and other senior officials, including Finance Secretary T V Somanathan, Economic Affairs Secretary Ajay Seth, and Financial Services Secretary Vivek Joshi were present at the ceremony

Halwa ceremony is a kind of 'send-off' for finance ministry officials and staff involved in the preparation of the Union government's annual financial statement

They enter what is called a 'lock-in' period, during which they stay in the basement of North Block, cut off from the world outside with a view to maintaining the secrecy around the final budget document