Budget Highlights - 16 last

* Changes in excise on tobacco items, including cigarettes, paan masala and gutkha * Tax exemption for contributions to 'Swachh Bharat Abhiyan' and 'Clean Ganga Fund' by corporates as part of CSR * Increase in limit of deduction in health insurance from Rs.15,000 to Rs.25,000 * For senior citizens, this limit to be increased from Rs.30,000 from present Rs.10,000 * Deduction limit of Rs.60,000 on account of serious diseases to be enhanced to Rs.80,000 for senior citizens * Exemption on contributions to Pension Fund hiked from Rs.1 lakh to Rs.1.5 lakh per year * All investment payments in 'Sukanya Scheme' will be fully exempted from tax * Transport allowance exemption raised from Rs.800 to Rs.1,600 per month