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    <description>Increase in tax collection is attributed to post-pandemic economic recovery and enhanced compliance due to government fiscal and policy measures. Sectoral GST and direct tax data show notable contributions from manufacturing and services, while policy actions-higher capital expenditure, infrastructure coordination, expanded Production Linked Incentives, bank recapitalisation, GST, IBC and tax and labour reforms-are identified as reinforcing investment, lending and ease of doing business that support higher tax receipts.</description>
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