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    <title>Middle class always in PM Modi&#039;s heart: Amit Shah on Budget</title>
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    <description>The Budget institutes a zero income tax exemption up to Rs 12 lakh and revises tax slabs to provide middle-class relief; it also raises FDI limits in the insurance sector, proposes simplification of tax laws, cuts duties on intermediaries, and provides enhanced fiscal support for welfare and sectoral reforms.</description>
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