The Indian government has introduced a Rs 100 billion Public-Private Partnership (PPP) fund to boost infrastructure development. Additionally, states will receive an interest-free loan of Rs 1.5 trillion to support capital outlay for infrastructure projects.A fresh asset monetisation plan aims to raise Rs 10 trillion, encouraging greater private sector and investor participation. The Maritime Development Fund will cover up to 49% of project costs, with the remaining contribution from private entities or port trusts.The modified UDAN scheme will expand regional connectivity, while a Greenfield airport in Bihar is expected to improve the state's links with the rest of India and generate employment. India Post will undergo a transformation to function as a logistics organisation.The government has extended tax exemptions for ship and aircraft leasing units until March 31, 2030. Specified entities engaged in ship leasing within the International Financial Services Centre (IFSC) will receive exemptions on capital gains and dividend income. The tonnage tax scheme will be extended to inland vessels from the assessment year 2026-27.Start-ups incorporated before April 1, 2030, will continue to benefit from tax holidays. The withholding tax thresholds for various payments will be broadened. Prosecution for delayed TCS payments will be removed under certain conditions, and the processing time for penalty immunity applications will be extended to three months. Transfer pricing provisions for arm’s-length price determination will now apply for three years, while higher TDS/TCS rates for non-filers of income tax returns will be scrapped.(Manufacturing today)