Appointment of 100 Joint Commissioners for the disposal of small cases. Leave encashment limit increased from 15 lakhs to 25 Lakhs Surcharge Rate - Higher Slab reduced from 37% to 25% Salaries Persons - Tax benefit upto 52000 rupees New Tax Regime - Slabs of Rs. 3 Lakhs instead of 2.5 Lakhs New Slabs in new tax regime Income upto Rs. 3 lakh - Nill ......