<h1>Tourism promotion urged in budget to boost regional development, with calls for public sector undertakings and incentive extension.</h1> Union budget highlights defence, health, agriculture, exports, skilling, education, research, and MSME support; Jammu industry bodies call the budget balanced and growth-oriented but urge a major tourism destination, establishment of public sector undertakings to boost employment, and express disappointment at non-extension of the central package of incentives for existing and new units in Jammu & Kashmir.