<h1>Income tax exemption increase strengthens salaried middle class relief while budget boosts MSME support and welfare measures.</h1> The 2025-26 union budget is presented as prioritising national development and citizen welfare under the Viksit Bharat vision, emphasising measures for farmers, women, youth and the middle class. Operative fiscal changes highlighted include an expanded income tax exemption threshold to relieve the salaried class and measures to bolster micro, small, and medium enterprises, reflecting a combined focus on distributive relief and enterprise support to advance development objectives.