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    <description>Budget tax strategy focuses on widening the tax base and strengthening compliance through measures such as raising personal income tax reliefs, expanding PAN, Annual Information Return and TDS reporting, deploying technology-driven scrutiny, and considering a simplified tax code and enhanced treatment of Fringe Benefit Tax, while sectoral incentives and rationalisation of indirect levies including a proposed Capital Transaction Tax are contemplated to support investment and curb black-money transactions.</description>
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