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    <title>Highlights of Budget 2018-19</title>
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    <description>Tax and fiscal measures include a glide path fiscal deficit target, a 10 percent tax on long term capital gains above a specified threshold without indexation, proposed tax on distributed income of equity mutual funds, extension of reduced corporate tax eligibility, sectoral employment incentives via relaxed employment linked deductions, increase in cess on personal and corporate income, roll out of E assessment nationwide, customs duty changes to incentivise domestic value addition, and disallowance of deductions for large cash payments by trusts and institutions.</description>
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