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    <description>The Budget advances tax reform and compliance simplification through targeted corporate tax rate reductions for smaller firms, rationalisation of TDS norms, limits on accelerated depreciation, expanded research and housing incentives, revised dividend taxation, and a proposed GAAR implementation. It introduces a new dispute resolution scheme with a limited compliance window and proposes tribunal and appellate bench expansion, statutory backing for Aadhaar, and measures to deepen capital markets and broaden FDI, all alongside fiscal targets and reallocations prioritising infrastructure and social sector spending.</description>
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