<h1>Income tax amendments to boost middle class finances and stimulate consumption, paired with sectoral investment incentives.</h1> Significant amendments to income tax rates aim to improve middle class finances, boost consumption, and support job creation, while the Budget pairs demand stimulus with targeted supply side incentives for sectors such as electric vehicles, artificial intelligence, life saving drug R&D, shipbuilding and hospitality; provides enhanced support for MSMEs and a Fund of Funds for startups; and advances civil nuclear energy initiatives to strengthen manufacturing capacity and energy security.