Prima facie this seems to be a good Budget under the current circumstances. It offers clear road-map on the path to be taken towards growth trajectory by giving thrust on infrastructural 
developments in the areas of Power, Roads, Industrial corridor, revamping of SEZs etc.
It is also heartening to note that provision of investment allowance has been introduced i.e. 15% deduction of the investment made in the Plant and Machinery above Rs.25 Crore. This will boost the capital investment in various sectors and promote the employment and growth.
Export entitlement on readymade garment exports has been increased from 3% to 5%. This shall incentivize exports. Also, duty on Textile & Readymade Garments has not been changed. Also, setting up of Textile clusters at 6 places will also help in improving the industry prospects. All these are good steps.
