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    <description>Budget emphasises inclusion through a social spending expansion and targeted programmes: creation of a Women&#039;s Bank, Nirbhaya Fund for women&#039;s safety, a nationwide Direct Benefit Transfer rollout, and increased allocations to rural development, food security, health, education, ICDS, water and urban renewal. Fiscal consolidation is pursued with set deficit targets while market measures aim to deepen infrastructure finance via Infrastructure Debt Funds, tax free bonds and a specialised infrastructure finance vehicle; proposals include inflation indexed instruments, reforms to extractive sector pricing, MSME transition protections and targeted tax measures to raise revenue.</description>
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