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Budget 2021 rationalises tax rules, removes difficulties faced by taxpayers The focus on self-reliance, innovation, research and development, infra capex and digital payments in Union Budget 2021 would definitely help in lifting the Indian economy from under $3 trillion to $5 trillion in the near term Budget 2021 was expected to provide more relief to most affected ones including salaried individuals and businesses in the hospitality and travel sector The proposals by Finance Minister Nirmala Sitharaman in the Union Budget 2021 showcase an approach to shift the economy from survival mode to revival mode. Considering the unprecedented public expenditure due to the COVID-19 pandemic, it was widely speculated that the government as an expedient measure could propose an additional cess or increase tax rates.

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