Continuation of income tax rates alongside expanded taxpayer reliefs and raised TDS thresholds for interest and rental income. Continuation of existing income tax rates is proposed by applying the First Schedule of the prior Finance Act with modifications to govern charge, TDS from salaries, advance tax computation and special purposes; the Bill also continues TDS rates for non salary incomes and introduces reliefs including increased salary deduction, expanded nil annual value for self occupied houses, extended non taxation for unsold inventory, consolidated interest deduction limits for multiple self occupied houses, reinvestment option for qualifying capital gains in two houses, raised TDS thresholds for interest and rent, single point stamp duty levy for securities instruments, and extension of the attachment period under anti money laundering law.