not get HRA -can reduce Rs 36,000 from their gross taxable income. This deduction was stuck in time and will be helpful for taxpayers in non-HRA category.
entrepreneurs, not only in urban India but in all parts of the country. The move for forming the National SC/ ST Hub with the Ministry of Micros SME to support SC/ ST entrepreneurs, is heartening to see.
measures which help in improving overall credit health of the economy are welcome and the Finance Minister’s move to hold the fiscal deficit targets at prior levels despite pressure to allow for growth, should be commended. This was not a budget with high expectation of drastic reform and many of the announcements have been tactical or to improve efficiencies. There is more sensitivity to entrepreneurship which is a good start but this area needs more attention in the years to come. 
primarily on Insurance, however govt should have given thrust around sectors like Pharma, R&D, Rural healthcare centers,Affordable Healthcare for larger population,service tax exemption on healthcare,” this initiative must have stimulated the healthcare sectors, which must have lead to Access and affordable healthcare to the entire population of India.” 
Education Report (ASER 2014) shows that while school enrolment is high (96.7%), learning outcomes are alarmingly low. One out of two students in grade 5 cannot read text of grade 2 level. 55.9% of class 8 students cannot do simple division.
and manufactured in India sounds promising. I was expecting the decrease in service tax cess as 14.5% in the previous year’s budget seemed unacceptable by the public, which made a lot of services expensive. When it comes to Start-ups, in my opinion, exemption of tax from these companies for 3 years will provide a good boost to many start-ups as when a company begins to grow it needs a huge amount of financial support. With the tax exemption, a startup can look at focusing more on its growth without worrying about taxation”
