The Modi government has made significant changes in the public sector undertakings (PSUs) in India. Some of the changes are as follows:

• The government has merged several PSUs to increase efficiency and reduce costs. For example, the merger of Indian Oil Corporation, Hindustan Petroleum Corporation, and Bharat Petroleum Corporation is expected to create a large and strong entity that can compete better with global giants.
• The government has also initiated disinvestment in several PSUs to reduce the burden on taxpayers. This has led to an increase in private participation in several sectors like aviation, defence, and telecommunication.
• The government has also introduced several reforms to make PSUs more efficient and accountable. For example, the introduction of a performance-linked incentive scheme for PSU employees has led to improved productivity.
• Despite these reforms, several PSUs are still grappling with financial issues. The government needs to implement more measures to improve the financial health of these PSUs and reduce their dependence on the taxpayers' money.

Overall, the Modi government has made significant efforts to reform the PSUs. While some of these changes have yielded positive results, the government needs to continue to focus on improving the efficiency and financial health of the remaining PSUs.