1. Updated return of income can be filed within 2 years from the end of relevant assessment year ,on payment of additional tax
2. Tax relief to person with disability
3. Tax Incentive for startup extended upto 31/03/2023
4. taxation on income from sale of virtual assests@30%
5. Incentives for newly incorporated manufacturing entities under concessional tax regime

6. Income of a non-resident from offshore derivative instruments, or over the counter derivatives issued by an offshore banking unit, income from royalty and interest on account of lease of ship and income received from portfolio management services in IFSC shall be exempt from tax, subject to specified conditions