| No Income Tax | No income tax for average monthly income up to ₹1 lakh. Salaried taxpayers will not pay income tax up to ₹12.75 lakh under the new tax system. |
| Focus Areas for Development | Agriculture, MSMEs, investment, and exports identified as four engines of growth in the Union Budget. |
| PM Dhanya Krishi Yojana | 1.7 crore farmers to benefit, including 100 low-production districts. Self-reliance in pulses mission launched with focus on arhar, urad, and masoor. |
| Revised Interest Subsidy Scheme | Loans up to ₹5 lakh through Kisan Credit Cards (KCC). |
| Fiscal Deficit Target | Fiscal deficit for FY25 estimated at 4.8%, with a target to reduce it to 4.4% in FY26. |
| MSME Loan Guarantee | Loan guarantee for MSMEs increased from ₹5 crore to ₹10 crore. |
| National Manufacturing Mission | Launched to promote Make in India, covering small, medium, and large industries. |
| Atal Tinkering Labs | 50,000 Atal Tinkering Labs to be established in government schools over the next five years. |
| AI in Education | ₹500 crore allocated for centers of excellence in Artificial Intelligence in education. |
| UPI-Linked Credit Cards | PM SwaniDHi scheme to provide UPI-linked credit cards with a limit of ₹30,000. |
| Gig Workers' ID Cards | Gig workers to receive ID cards and register on the e-Shram portal for healthcare under PM Jan Arogya Yojana. |
| Urban Challenge Fund | ₹1 lakh crore allocated for urban development as growth centers. |
| Atomic Energy Mission | ₹20,000 crore allocated for R&D in small modular reactors under the Anu Energy Mission. |
| Revised UDAN Scheme | Regional connectivity to expand to 120 new destinations under the Ude Desh ka Aam Naagrik (UDAN) scheme. |
| Swamihi Fund | ₹15,000 crore allocated for the completion of 1 lakh residential units. |
| Private Sector R&D | ₹20,000 crore allocated for private sector-led R&D and innovation initiatives. |
| Gyan Bharti Mission | Mission launched for surveying and preserving manuscripts. |
| FDI in Insurance | FDI limit in the insurance sector increased from 74% to 100%. |
| Jan Vishwas Bill 2.0 | Bill introduced to decriminalize over 100 provisions across various laws. |
| Revised IT Return Deadline | Deadline for filing revised income tax returns extended from two to four years. |
| TCS Payment Delay | Delay in TCS payments no longer considered an offense. |
| TDS on Rent | TDS on rent increased from ₹2.4 lakh to ₹6 lakh. |
| Custom Duty Exemptions | 36 life-saving drugs exempted from basic customs duty (BCD) for treating cancer, rare diseases, and chronic illnesses. |
| Custom Duty Changes | BCD on IFPD increased to 20%, while BCD on open cells reduced by 5%. Certain open cells exempted to promote domestic manufacturing. |
| EV and Battery Production | Capital goods for electric vehicles and mobile battery production granted additional exemptions. |
| Shipbuilding Materials | Raw materials and components for shipbuilding exempted from BCD for 10 years. |
| Custom Duty on Fish Products | BCD on frozen fish paste reduced from 30% to 5%, and on fish hydrolysate from 15% to 5%. |
