<h1>Budget Highlights: Pollution Cess on Vehicles, Retro Tax Dispute Resolution, Increased FDI in Food, Expanded Health Scheme.</h1> The budget introduces a pollution cess on vehicles, removes the Plan and non-Plan classification from 2017-18, and offers a one-time dispute resolution for retro tax cases. Clean energy cess on coal is doubled, and excise duty on tobacco increases. Fiscal deficit targets remain at 3.9% and 3.5% for 2015-16 and 2016-17. Measures include tax rebates for low-income earners, increased FDI in food marketing, and a comprehensive nuclear power plan. Infrastructure investment totals Rs. 2.21 lakh crore, with significant allocations for roads and rural development. A new health protection scheme and expansion of educational and medical facilities are also announced.