I would not say that this budget is going to be a complete extension, but yeah partially it can be, as there are several distinctions. If you take a look at the similarities, the fiscal deficit fronts of both the budgets have been liberal so that the gap between resources could be made up. Farmers and rural people are given high privilege in both the budgets, though the lookup for rural areas was more in 2019, primarily due to elections. Divestments plan were properly looked out for in both the budgets, say keeping it close to Rs1tn marks.

However, besides these similarities there are some major differences too: Standard deduction limit raised from Rs 40,000 to Rs 50,000, including pensioners, in lieu of transport and medical allowance.

Big boost to real estate sector in the form of rollover of capital gains, tax exemption on notional rental income, and enhancement of TDS threshold for tax on rent.

A total 12cr small and medium farmers were assured annual income of Rs 6,000 at the bare minimum leading to an annual outlay of Rs75,000cr of helicopter money. So in all, you can say it is an extension on the 2018 budget, but only partially.