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The NSE Nifty 50 index was down 0.66% at 14,770.40 by 0400 GMT, while the S&P BSE Sensex was 0.77% lower at 49,642.46.
The three-day public issue would conclude on March 18 and the bidding for anchor investors would open on March 15.
The FM may not have heeded the markets but no budget in recent memory had become such a favourite of the stock market.
The NSE Nifty 50 index rose 0.78% to 13,741 by 0346 GMT, while the benchmark S&P BSE Sensex was up 0.84% at 46,673.82.
The world's second-most populous country has begun a huge vaccination drive and a steep fall in new coronavirus cases over the past few months is supporting a recovery in Asia's third-largest economy.
The companies are expecting to benefit from an equity market, which is flush with liquidity and has seen a sharp increase in new retail investors.
Breaching the 45,000-mark for the first time, the 30-share BSE Sensex surged 446.90 points or 1 per cent to finish at 45,079.55. Intra-day, it touched a lifetime peak of 45,148.28.
The account is created for NRIs to park their local earning and build a corpus for future use in India.
SBI on Wednesday reported an upbeat September-quarter profit and said it expected stronger annual credit growth, sending its shares 4.35% higher and lifting the Nifty banking index by 1.6%.
Companies such as Amazon and Flipkart, banks such as ICICI Bank and fintech companies such as LazyPay also allow you to buy goods today and make the payment later.