The Union Budget 2021 focuses on resetting the economy with a slew of measures to provide a leg up to the ailing real estate and construction industry. Infrastructure received a big boost with a proposed financial institution for financing big-ticket infrastructure projects. Coupled with an enhanced outlay of ??,18,10 lakh crore for the ministry of road transport and highways, the government is clearly banking on large-scale infrastructure projects to kickstart the stalled construction industry. Real estate was the other major beneficiary with continued tax relief for affordable housing. The move is expected to revive the industry, which was left reeling during the pandemic. In another major benefit for taxpayers, the government will continue the existing income tax slabs with no additional COVID cess. With its focus on increasing spending, the budget is a step in the right direction in invigorating the sector and rejuvenating the post-pandemic economy.