• Limit for tax deduction for senior citizens to be doubled to Rs 1 lakh
• Threshold to collect tax at source on remittances under remittances schemes to be increased to Rs 10 lakh from Rs 7 lakh
• Annual limit of Rs 24 lakh for TDS on rent raised to Rs 6 lakh
• Delay for payment of TCS up to due date to be decriminalized
• TCS on remittances if loan taken for education waived
• Extended time limit to file updated return from 2 years to 4 years
• No income tax payable for those with income up to Rs. 12 lakh under the new tax regime
• "Nil tax" slab up to Rs. 12.00 lakh ( Rs. 12.75 lakh for salaried tax payers with standard deduction of Rs. 75,000)
• Revised Tax slabs under New Tax Regime

Rs.0-4 lakh - nil

Rs.4-8 lakh - 5 per cent

Rs.8-12 lakh - 12 per cent

Rs.12-16 lakh - 15 per cent

Rs.16-20 lakh - 20 per cent

Rs.20-24 lakh - 25 per cent

Above 24 lakh - 30 per cent

• Full exemption and concessional duty will apply on bulk drugs and manufacture
• To fully exempt cobalt powder, scrap of lithium-ion battery from customs duty
• Propose to add 25 additional capital goods for EV battery manufacturing and 28 goods for mobile phone battery manufacturing
• Propose to extend time limit for of foreign origin railway goods imported for repairs from 6 months to one year
• Maritime development fund with Rs 25,000 crore to be set up
• Top 50 tourist destinations to be developed across the country, with PLI-linked incentives to states to aid development of tourism areas Providing MUDRA loans for homestays, and improved connectivity to more institutions for hotel management
• Medical tourism and Heal In India will be promoted in Public Private Partnership mode
• Rs 20,000 crore to implement private sector research and development, and innovation
• National geospatial mission to work towards modernising land records
• Government to support domestic electronic industry
• Bharat trade net will be set up as a unified platform for trade documentation and financing solutions
•  A Significant Push For Education
• 50,000 Atal Tinkering Labs will be set up in schools to foster curiosity and scientific temper "We propose to implement Bhartiya Bhasha Pustak scheme, to help students understand subjects in their language," Nirmala Sitharaman said
• Broadband connectivity to be provided to all government secondary schools
• Expansion of capacity in IIT will be undertaken The total students have increased in 23 IITs has increased by 100 per cent in the last 10 years
• Additional infrastructure to be created in five IITs started after 2014 to aid addition of 6,500 more students
• Centre of excellence in Artificial Intelligence will set up for Rs 100 crore
• To allow expansion of medical education, 100 per cent seats in UG and PG medical were added "We aim to add another 75,000 in five years and 10,000 additional seats by next year," she said
• Five National Centres of Excellence for skilling to be set up with global expertise, partnership
• FDI limit for insurance sector to be raised to 100 per cent, with the limit applicable to those that invest entire premium in India
• NABFID to set up partial credit enhancement facility for bonds for infrastructure
• Requirements and procedures of speedy approval of company mergers to be rationalised
• High-level committee to be set up for regulatory reforms in non-financial sector
• Investment friendliness index of states to be launched in 2025
• India Post to be transformed into large public logistic organisation with 15 lakh rural post offices to become catalyst for rural economy
• Focused product scheme to be launched for footwear, leather sector
• Scheme to make India global hub for toys