The increase in income tax exemption up to ₹12 lakh has provided significant relief to the middle class. The rise in the credit limit for Kisan Credit Cards from ₹3 lakh to ₹5 lakh will benefit farmers. The extension of the MSME Credit Guarantee Cover from ₹5 crore to ₹10 crore will increase employment opportunities. The budget has taken several steps in favor of the poor, youth, and farmers, which is commendable. I extend my gratitude to Hon'ble Prime Minister Shri Narendra Modi ji and Finance Minister Smt. Nirmala Sitharaman ji for presenting such a constructive budget.