Larsen & Toubro Ltd is a multinational conglomerate which is primarily engaged in providing engineering, procurement and construction (EPC) solutions in key sectors such as Infrastructure, Hydrocarbon, Power, Process Industries and Defense, Information Technology and Financial Services in domestic and international markets. The Budget has revolved around Infrastructure. The Government announced Rs 20,000 Crore under National Infrastructure Plan in the Budget 2022 and L&T is the key beneficiary.