An unexpectedly non-populistic union budget in the parliamentary election year, where the center continues to do the heavy lifting with constructive PLI-like schemes, to allow economic sectors, SMEs & MSMEs to grow. A very positive reflection from the highest tax collection in the past is now shared to encourage taxpayer segments; by lifting tax exemption slabs upward. Ease of Doing Business goes beyond World Bank Ranking and brings confidence in the business community with the simplification of KYC procedure and PAN to become common business identifier. Amendment of 42 laws in Jan Vishwas bill and reduced 39,000 compliances shows the seriousness of Govt.