The budget is expected to focus on infrastructure, healthcare, education, job creation, and tax reliefs. Indirect taxation, including GST, will be a key area of scrutiny, with potential adjustments to customs duties and the introduction of production-linked incentive schemes.

As we approach the full budget of 2024 after the general elections, it presents the government with an excellent opportunity to refine the provisions of salary taxation to make it more effective and supportive of the salaried individuals and spur overall economic growth.

The Indian technology sector is witnessing a promising revival, indicating a broader recovery in the M&A industry trends.

India's rapid economic growth and urbanisation have led to significant challenges, such as resource depletion, environmental degradation, and increased waste generation.