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    <title>SUMMARY OF UNION BUDGET 2025-26</title>
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    <description>The Budget restructures personal income taxation under a new regime to raise the nil tax threshold for salaried taxpayers and revises marginal rates, while expanding the time window for updated returns and rationalising TDS/TCS thresholds; it pairs this with sectoral programmes for Agriculture, MSME, Investment and Exports, targeted credit and guarantee enhancements, large investment and R&amp;D allocations, customs duty rationalisation with targeted exemptions to promote domestic manufacturing and healthcare imports, and regulatory and fiscal reforms including FDI liberalisation and decriminalisation measures.</description>
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