What are the key highlights of the Union Budget 2023?

Union Budget mentioned tax slabs changes in New Tax Regime, wherein rebate limit has been increased to ₹7 lakh. The highest surcharge rate is changed to 25% from 37% under new regime. Capital investment outlay is increased to ₹10 lakh crores, amounting to 3.3% of GDP. PAN can be used as common identifier at government agencies' digital systems.