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Abstract
Practically, all the forms of government budget or budgeting falls within the jurisdiction of bureaucracy. The budget preparation falls within the jurisdiction of public administration which is run and maintained by civil servants. So, we can say that budgeting is an important function of bureaucracy. But it only can’t do all about budgeting. In a parliamentary system of government every department is directed by a minister and at the head of finance department there is a minister who is called as finance minister The preparation of estimated income and expenditure should be done under the instruction of the finance minister. This paper aims to highlight the Indian Budget Process with it’s historical development in a luminous manner.