Agriculture

• Bharat Vistaar, a multilingual digital tool.
• Integration of:
  • Agricultural data portals
  • Indian Council of Agricultural Research practices
• Objective:
  • Increase productivity
  • Improve decision-making
  • Reduce risk through customised advisories

Women and Self-Help Groups

• Self-Help Entrepreneur Marts
• Community-owned retail outlets at cluster level federations
• Enhanced and innovative financing

Mental Health

• Establishment of second National Institute of Mental Health and Neurosciences
• Upgradation of mental health institutes at Ranchi and Tezpur as regional apex institutions

Purvodaya and North-East

• Integrated East Coast Industrial Corridor with node at Durgapur
• Five tourism destinations in Purvodaya States
• Provision of four thousand electric buses
• Scheme for development of Buddhist circuits in:
  • Arunachal Pradesh
  • Sikkim
  • Assam
  • Manipur
  • Mizoram
  • Tripura

FISCAL CONSOLIDATION

• Debt to Gross Domestic Product ratio:
  • Fifty-six-point one percent in Revised Estimates two thousand twenty-five to twenty-six
  • Fifty-five-point six percent in Budget Estimates two thousand twenty-six to twenty-seven
• Fiscal deficit:
  • Four-point four percent of Gross Domestic Product in Revised Estimates two thousand twenty-five to twenty-six
  • Four-point three percent of Gross Domestic Product in Budget Estimates two thousand twenty-six to twenty-seven

DIRECT TAXATION

• New Income Tax Act, two thousand twenty-five effective from April two thousand twenty-six.
• Simplified income tax rules and redesigned forms to be notified.
• Reduction in Tax Collected at Source:
  • Overseas tour packages reduced to two percent
  • Education and medical remittances under Liberalised Remittance Scheme reduced to two percent
• One-time six-month foreign asset disclosure scheme for specified categories
• Integration of assessment and penalty proceedings
• Decriminalisation of minor tax offences

COOPERATIVES

• Deduction extended to cattle feed and cotton seed.
• Inter-cooperative dividend income deduction.
• Three-year exemption for notified national cooperative federations.

SUPPORT TO INFORMATION TECHNOLOGY SERVICES

• Single category of Information Technology Services.
• Common safe harbour margin of fifteen-point five percent.
• Threshold raised to two thousand crore rupees.
• Automated approval and five-year continuity.

ATTRACTING GLOBAL INVESTMENT

• Tax holiday till year two thousand forty-seven for foreign cloud service providers using Indian data centres.
• Exemption from Minimum Alternate Tax for non-residents on presumptive taxation.
• Five-year income tax exemption for global experts under notified schemes.

INDIRECT TAXATION AND CUSTOMS

• • Duty exemptions for:
    • Lithium-ion battery manufacturing capital goods
    • Critical mineral processing equipment
    • Seventeen medicines
  • Tariff on personal imports reduced from twenty percent to ten percent.
  • Warehouse operator-centric customs framework.
  • Single digital window for cargo clearance.
  • Removal of value cap on courier exports.