Mumbai, June 21 -- As with every other Union budget in the country, all eyes will focus on the fiscal deficit number that India's new finance minister, Nirmala Sitharaman, presents on 5 July in her maiden budget speech. However, for many investors and analysts, how that number is being calculated will matter as much as the headline number itself. Over the past few years, the government has managed to keep the headline fiscal deficit figure under check. However, as these p a g es ha d h i g h l i g h t ed ea r l i e r (bit.ly/2T0uLVn) and as several analysts have pointed out since then, the fiscal consolidation record of the Narendra Modi-led government has been marred by the growing use of off-budget financing. Such off-budget financing to ...