<h1>Comprehensive review of the Income-tax Act to simplify taxation, reduce disputes and reform reassessment and capital gains rules.</h1> The Budget advances a policy package centred on nine priorities-agriculture productivity, employment and skilling, inclusive development, manufacturing & services, urban development, energy security, infrastructure, innovation and next-generation reforms-with detailed programs and financing. Key employment measures include five schemes tied to EPFO enrolment for first-time workers, manufacturing bulk hiring, employer reimbursement, skilling and internships. Tax reforms propose a comprehensive review of the Income-tax Act to simplify law and reduce litigation, merged charity exemptions, TDS/TCS rationalisation, limited reassessment windows, simplified capital gains taxation, and substantive customs and GST amendments to incentivise domestic value addition, ease trade and adjust appeal and demand procedures.