<h1>Finance Minister Proposes 100% Tax Deduction for Donations to Swachh Bharat Kosh, Clean Ganga Fund u/s 80G.</h1> The Finance Minister proposed that donations to the Swachh Bharat Kosh and Clean Ganga Fund will be 100% deductible under section 80G of the Income-tax Act, excluding CSR contributions. The initiative aims to enhance public health and life quality. The clean energy cess on coal was doubled to Rs. 200 per metric tonne to finance environmental initiatives. Excise duty on certain polymer products was increased, and a provision for a potential Swachh Bharat cess on services was introduced. Services by common effluent treatment plants were exempted from service tax, and concessions for electric and hybrid vehicles were extended until March 31, 2016.