Finance Minister Arun Jaitley delivered his fifth and last full Budget today. Who are the gainers and who are the losers in this Budget :

INCOME TAX :

No change in Personal Income Tax Slab rates
Senior Citizens get Rs.50000/- exemption for medical Insurance
Senior Citizens get Rs.10000/- exemption from the income from Fixed Deposits
Salaried class gets a standard deduction of Rs.40000/- for medical expenses and Rs.15000 for Transport expenses.
100% tax deduction for the first five years to companies registered as farmer producer companies with a turnover of Rs. 100 crore and above.
Propose to tax long term capital gains exceeding Rs 1 lakh in listed stock at 10%.
100% tax deduction is allowed to co-operative societies.
Corporate Tax of 25% extended to companies with turnover up to Rs 250 cr in financial year 2016-17.
Govt makes PAN mandatory for any entity entering into a financial transaction of Rs 2.5 lakh or more.

FARMERS

MEDICAL & HEALTH

Medical Insurance cover for 10 crore families per year.
One Medical College for every three Parliamentary Constituencies.
Around 1.5 lakh centres will provide free essential drugs, maternal and child services. The finance ministry allocated Rs1200 crore for this flagship programme.
TB patients will get Rs 500 per month for nutritional support.
Propose to increase the health and education cess to 4%.

TELECOM

Government provided Rs10,000 crore for creation and augmentation of telecom infrastructure in 2018-19.
Department of Telecom (DOT) will support the setting up of indigenous 5G centre at IIT Madras.

RAILWAYS

Rs 1,48,528 crore is the capital expenditure for the Indian Railways for 2018-19.
Eliminate unmanned railway crossings.Govt to eliminate 4267 unmanned rail crossing in broad gauge in 2 years.
All trains to be progressively provided with WiFi, CCTV.
All railways stations with more than 25,000 footfall to have escalators.
Redevelopment of 600 major railway stations has been taken up; Mumbai transport system is being expanded; suburban network of 160 km planned for Bengaluru.Allocates Rs 11,000 crore Mumbai rail network and Rs 17,000 crore for the Bengaluru metro
36,000-km of rail track renewal targeted in coming year.

AVIATION & ROADWAYS

Airport Authority of India (AAI) has 124 airports. Propose to increase the number by at least 5 times 1 billion trips a year, Rs 60 cr has been allocated to kickstart the initiative.
UDAN Scheme to connect 64 unconnected airports across the country.
Bharatmala project approved for better road connectivity at Rs 5.35 lakh crore.
Proposal to develop 10 prominent tourist destinations as Iconic tourism destinations.
Construction of new tunnel in Sera Pass to promote tourism.

PETROLEUM PRODUCTS

GOVERNMENT SALARIES

Emoluments of the President to be revised to Rs 5 lakh per month & emoluments of the Vice-president to be revised to Rs 4 lakh per month.
Government is proposing changes in refixing salaries of MPs. Law will provide automatic revision of emoluments of the MPs every 5 years indexed to inflation.

MARKET & TECHNOLOGY

Imported electronics, including phones and TVs, will now get more expensive as government proposes to increase custom duty on mobiles from 15% to 20% and on some other mobile parts to 15%, and some parts of TVs to 15%.
Rs 7,148 cr allocated for textile sector
Govt to take additional measures to strengthen environment for venture capitalists and angel investors.
SEBI to consider mandating large corporations to meet 1/4th of their debt needs.
RBI norms to nudge companies to access bond market for funds.
5 lakh WiFi HotSpots to provide Broadband access to 5 crore rural citizens, at the cost of Rs 10,000 cr.
Allocation to Digital India scheme doubled to Rs 3073 cr.
Government will take measures to stop cryptocurrency circulation, as it is not considered legal tender. Government will explore the usage of Blockchain technology.

MISCELLANEOUS

Defence outlay raised to Rs 2.82 lakh crore in 2018-19 from Rs 2.67 lakh crore in current year .
AMRUT programme will focus on water supply to all households in 500 cities. Water supply contracts for 494 projects worth 19,428 core awarded.
Government plans to construct 2 crore more toilets under Swachh Bharat Mission.
Allocation of Rs. 56,619 crore for SC welfare and Rs. 39,135 crore for ST welfare.
By 2022, every block with more than 50% ST population and at least 20,000 tribal people will have ‘Ekalavya’ school at par with Navodaya Vidayalas.
Disinvestment target of Rs 80,000 crore for FY19.
National Insurance Co, Oriental Insurance Co and United Assurance Co to be merged into one entity and subsequently listed.
Govt will contribute 12% of the wages of new employees in EPF in all sectors for next 3 years .
To spend 14.34 trillion Indian rupees on rural infrastructure
Government target house for all by 2022. 51 lakh houses have been constructed affordable houses in rural and further 50 lakh houses in urban areas.
1 cr houses to be built under Pradhan Mantri Awas Yojana in rural areas.