Dividend recd. on Shares & Mutual Funds to be kept outside the ambit of TDS & Adv. Tax & should be taxed directly in the hands of tax payer at the time of filling of IT return. Also there should be a threshold limit of 1 lac below which dividend amt. should not be taxable & also a flat tax rate of 10% max. should be there. This will encourage small investors to look at beyond traditional methods of investment & this way it would be less cumbersome for middle class people to comply with IT rules.

develop source of employment

Tax rates must always be reasonable as also the tax laws must be simple to avoid evasion and misuse by the tax officials High tax rates become attractive for evasion

During the last 2 years i.e. 2020 and 2021 the world in general and India in particular remained under the clutches of Pandamic and the threat is not over yet. A coupleof fields viz primary and pre primary education and immunity power of people drastically effected. The impact of this will appear after 15 years or so and the present kids may fail to understand what is friend, school mate, bench mate etc. In view of the above it is submitted that let there be adequate allotments catered for primary and pre primary education. A nation's health is determined mainly on the immunity power of the population. So the budget allocations on increase of immunity power may be adequate and sufficient. The allotments made on the above two fields may be in addition to the allotments catered for Health and Education fields in general

1.Budget should have more focus for Education and social initiatives by the Goverment . 2. After that focus should be on national security . 3.Additional Tax Exemption should be provided for those salaried employees who has provided education to their children in goverment schools and colleges. 4. Should provide more relaxation to middle class by re structuring tax slab. 5. More facilities should be provided for the private sector areas such as teaching,manufacturing, trading , non- organised sector and IT sector. 6. Necessity goods should have less or none tax they should be exempted. 7. Should prepare schedme for Employment for each familiy either in private or goverment sector.

1.Please make Anganwadi workers working on honorarium permanent government employees with pay and pensionary benefits. 2. Please sanction free ration for Ex-servicemen with special colour ration cards from the Civil supplies outlet. They are poor. Their pensions being spent on bank loans etc and living a poor life. Atleast food grains supplied free to them is a solace.

In India since we follow units, tens, thousand, lakh and crore as arithmetic figures. Common man does not understand million and billion etc. Therefore, all data by Government of India and States should be in crore or lakh or thousand. Also RBI and all banks must also follow the same rule. When data is given in digits, starting left of decimal, first coma should be after three digits and thereafter to the left after every two digits. THANK YOU. REGARDS

Retirement age to be reduced to 55 or 58 yrs to all govt sectors, this will increase the employment for younger educated generations. Else unemployment is increasing day by day.

Allocate additional funds to NationalRecruitmentagency. The CET should be conducted in the first quarter of the 2022 financial year. The financial position of the government and the financial position of the people are one and the same. Many central government agencies have raised the examination fee to over Rs. The poor, middle-class youth could not build it. Examinations should be conducted for vacancies in all Central Public Sector Undertakings.

Respected sir, in India there are various types of art and craft being created at local level but in academics and at professional level we have not find much opportunities to learn the fine arts however in some regions students who have the intrest in fine art don't have knowledge of scope in this field, don't have guidance. Due to this lots of opportunities & employment generation have missed out. My suggession to expand the a part of budget on the establishment of central university, State University and schools or collage and to formulate such type of courses which may fully dedicated to the various discipline of fine arts and craft.