Read the article and answer the questions given below
* To reduce multiplicity of taxes and cascading, 13 taxes with collections of less than Rs. 50 crore a year abolished
* Income tax deptartment will expand e - sahyog to assist small taxpayers
* Scope of e - assessment to be expanded to seven mega cities to simplify compliance for taxpayers
* Taxation proposals to increase government revenue by Rs. 19, 610 crore
* Penalty to be 50 percent of tax in income under - reporting cases, 200 percent in misreporting of facts
* Tax arrears can be paid in lieu of interest liabilities in retrospective taxation cases
* Direct Benefit Transfer in fertilisers on pilot basis in few districts
* Limited tax compliance window from June 1 - September 30 for declaring undisclosed income at 45 percent including surcharge and penalties
* Clean energy cess increased from Rs. 200/tonne to Rs. 400/tonne on coal, lignite and peat
* Moving towards a low tax regime with non - litigious approach
* Committed to provide a stable and predictable taxation regime
* Relief of Rs. 3, 000 per year to taxpayers with income below Rs. 5 Lakh per year to benefit one crore taxpayers
* Surcharge on income tax for incomes exceeding Rs. 1 crore per annum raised from 12 percent to 15 percent
* Service tax exempted for general insurance schemes under Niramayi Swasthya Bima Yojana
* Suitable changes to be made in customs and excise duty rates to improve competitiveness and boost Make In India
* Plan, Non - Plan distinction to be removed from 2017 - 18
* For income below Rs. 5 lakh per annum, tax ceiling has been raised from Rs. 2, 000 to Rs. 5, 000
* Relief to those in rented houses: Deduction raised from Rs. 24, 000 to Rs. 60, 000 under Section 88G
* Corporate income tax: Incentives for new manufacturing companies and relatively small enterprise companies
* Fiscal deficit for 2016 - 17 targeted at 3. 5 percent
* Committed to implementing General Anti - Avoidance Rules (GAAR) from April 1, 2017
* New policy for managing assets of public enterprises
* Comprehensive approach to be adopted for government investment in central public sector enterprises
* Three initiatives for better delivery of public services
* Increased allocation of Rs. 1, 80, 000 crore under PM MUDRA Yojana
* Market Stabilization Fund for Pulses gets Rs. 900 crore
* Financial Data Management Centre for integrated data collection and analysis
* RBI Act being amended to provide statutory basis for monetary policy framework
* 100 percent FDI to be allowed through FIPB route in food products produced and marketed in India
* Department of Disinvestment to be renamed Department of Investment and Public Asset Management
* Comprehensive plan being drawn up to be implemented in the next 15 - 20 years for exploiting nuclear energy
* Government to provide health insurance of up to Rs. 1 lakh per family; 300 generic drug stores to be opened under PM Jan Aushadhi Yojana
* Roads and highways allocated Rs. 55, 000 crore, 50, 000 km of state highways to be taken up for upgradaing to national highways
* Stand Up India scheme allocated Rs. 500 crore for SCs, STs women entrepreneurs
* Government to incentivise gas production from deep sea and other unutilised deep sources
* Public Utility Resolution of Disputes Bill for resolution of infra sector disputes
* Pradhan Mantri Kaushal Vikas Yojan gets Rs. 1, 700 crore
* Digital depository for school leaving certificates
* Higher education financing agency to be set up with fund of Rs. 1, 000 crore
* National Skill Development Mission has imparted training to 76 lakh youth; 1, 500 multi - skill training institutes to be set up
* Model Shops and Establishments Bill to be circulated for voluntary adoption by states
* Current account deficit down to $14. 4 billion
* Rs. 2. 87 lakh crore for rural and urban local bodies
* Animal welfare programme, animal health card, e - marketing platform for connecting breeders
* 100 percent village electrification to be achieved by May 1, 2018
* Appreciation for 75 lakh middle class and lower middle class families for willingly giving up LPG Subsidy
* Rs. 19, 000 crore allotted for PMGSY
* Rs. 8. 5 lakh crore of agricultural credit targetted in 2015 - 16; and Rs. 9 lakh crore in 2016 - 17
* Rs. 35, 984 crore allocated for agriculture in 2016 - 17
* Five lakh acres to be brought under organic farming over three - year period
* MGNREGA to get Rs. 38, 500 crore
* Recapitalisation of banks during next fiscal
* Prudent fiscal policy needed, domestic demand should be raised, reforms need to be carried out
* Farm, rural sector, infra and social sector to get more funds
* Need to prioritise expenditure given recommendations of 7th Pay Commission and OROP implementation
* Nine pillars for reforming India, among them agriculture, social sector, education, infra, fiscal discipline, and tax reforms
* Presenting budget when global economy in a serious crisis
* Amidst global headwinds, the Indian economy has held its own
* Converted challenges we inherited into opportunities
* CPI inflation down to 5. 4 percent from 9 percent - plus, bringing big relief to the public
* Forex reserves at highest - ever level
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