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    <title>TMI Live commentary on Budget 2023</title>
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    <description>The budget restructures the personal income tax regime with higher tax free thresholds, reorganised slabs, a reduced top surcharge, expanded rebate provisions and modified TDS in non PAN cases; it increases specified limits for leave encashment and senior citizen schemes and extends start up loss carry forward relief upon change of shareholding while providing targeted LTGC exemptions for qualifying residential property disposals.</description>
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