<h1>Income tax relief increases disposable income and pairs with capital expenditure to stimulate consumption and investment.</h1> The budget increases the individual non taxable income threshold to provide income tax relief and removes certain collection mechanisms like Tax Collection at Source, while rationalising customs duties for industry and health sectors. It pairs these revenue measures with a sustained capital expenditure push to stimulate investment and employment, supports clean energy expansion and regional development frameworks, and includes targeted healthcare, skilling, and MSME measures to bolster capacity and innovation, all within stated fiscal discipline.