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- TWO PERCENT EDUCATION CESS IMPOSED ON INCOME TAX, CORPORATION TAX, EXCISE DUTIES, CUSTOMS DUTIES AND SERVICE TAX.
- SERVICE TAX RATE HIKED FROM EIGHT PERCENT TO TEN PER CENT, TAX NET TO INCLUDE A HOST OF SERVICES.
- PERSONS WITH TAXABLE INCOME OF RS. ONE LAKH WILL NOT HAVE TO PAY INCOME TAX, TAX SLABS AND RATES UNCHANGED FOR OTHERS.
- NO CHANGE IN INTEREST RATES ON SMALL SAVINGS INCLUDING PPF, GPF AND SPECIAL DEPOSIT SCHEME.
- SECTORAL CAP FOR FDI TO BE RAISED FROM 49 PER CENT TO 74 PER CENT IN TELE COMMUNUICATIONS; FROM 40 PER CENT TO 49 PER CENT IN CIVIL AVIATION AND FROM 26 PER CENT TO 49 PER CENT IN INSURANCE.
- INVESTMENT CEILING FOR FIIs IN DEBT FUNDS TO BE RAISED FROM US $ 1 BILLION TO US $ 1.75 BILLION.
- EQUITY ORIENTED MUTAL FUNDS WILL CONTINUE TO BE EXEMPT FROM TAX ON DIVIDENDS
- BANKS WITH STRONG RISK MANAGEMENT SYSTEMS TO BE ALLOWED GREATER LATITUDE IN THEIR EXPOSURE TO CAPITAL MARKET.
- INVESTMENT COMMISSION TO BE ESTABLISHED.
- 85 ITEMS TO BE TAKEN OUT OF THE RESERVE LIST FOR SMALL SCALE SECTOR.
- AUTOMOBILE INDUSTRY WILL BE ENTITLED TO 150 PER CENT DEDUCTION OF EXPENDITURE ON IN-HOUSE R&D FACILITIES.
- REQUEST OF SHIPPING INDUSTRY FOR THE LEVY OF TONNAGE TAX ACCEPTED.
- NEW HOSPITALS WITH 100 BEDS OR MORE SET UP IN RURAL AREAS TO GET TAX BENEFIT.
- LONG-TERM CAPITAL GAINS FROM SECURITIES TRANSACTIONS TO BE REPLACED BY A TAX ON TRANSACTIONS; SHORT TERM CAPITAL GAINS TAX SLASHED TO 10 PER CENT.
- TRACTORS, DAIRY MACHINERY AND HAND TOOLS SUCH AS SPADES TO BE FULLY EXEMPT FROM EXCISE.
- PREPARATION OF MEAT, POULTRY AND FISH TO ATTRACT 8 PER CENT EXCISE, DOWN FROM 16 PER CENT EARLIER.
- COMPUTERS TO BE FULLY EXEMPTED FROM EXCISE DUTY; LPG GAS STOVES COSTING LESS THAN RS. 2000 AND FOOTWEAR UPTO RS. 250 TO GET EXCISE RELIEF.
- TASK FORCE TO BE APPOINTED ON REFORMS IN THE COOPERATIVE BANKING SYSTEM.
- RS. 2,800 CRORE PROVIDED FOR ACCELERATED IRRIGATION BENEFIT PROGRAMME.
- SPECIAL ECONOMIC PACKAGE OF RS. 3225 CRORE FOR BIHAR THROUGH THE RASHTRIYA SAM VIKAS YOJANA.
- NORTH-EASTERN REGION GETS RS. 650 CRORE FROM THE CENTRAL POOL FOR SPECIFIC PROJECTS AND SCHEMES.
- JAMMU AND KASHMIR TO GET SPECIAL ASSISTANCE FOR A REASONABLE PLAN SIZE, BAGLIHAR PROJECT AND TO SWITCH OVER TO RBI WAYS AND MEANS ADVANCE
- ADDITIONAL PROVISION OF RS. 10,000 CRORE FOR PROGRAMMES SUCH AS FOOD FOR WORK, SARVA SHIKSHA ABHIYAN, BASIC HEALTH CARE, DRINKING WATER ETC.
- ANTYODAYA ANNA YOJANA TO BE EXTENDED TO 2 CRORE FAMILIES.
- PILOT SCHEME FOR DISTRIBUTING FOOD STAMPS TO BE INTRODUCED.
- DEFENCE BUDGET HIKED FROM RS. 65,300 CRORE TO RS. 77,000 CRORE.
- STATES SHARE OF UNION TAXES TO INCREASE BY ABOUT 30 PER CENT, FROM RS. 63,758 CRORE TO RS. 82,227 CRORE.
- STATES TO PAY 9 PER CENT INTEREST ON GOVT. OF INDIA LOANS AS AGAINST 10.5 PER CENT
- PLAN EXPENDITURE HIKED TO RS. 1,45,590 CRORE, UP FROM RS. 1,21,507 CRORE IN THE REVISED ESTIMATE FOR 2003-04.
- DIRECT TAXES TO YIELD RS. 2000 CRORE MORE, INDIRECT TAX CHANGES TO STAY REVENUE NEUTRAL
- FISCAL DEFICIT PEGGED AT 4.4 PER CENT, DOWN FROM 4.8 PER CENT IN 2003-04 REVISED ESTIMATES.
- REVENUE DEFICIT TO BE ELIMINATED BY 2008-09.