In the first Budget in Prime Minister Narendra Modi's second term, the Finance Minister Finance Minister Nirmala Sitharaman proposed to extend the 25 per cent ceiling to corporates with a turnover up to Rs. 400 crore, permit filing of income tax returns using either Aadhaar or PAN, and announced a TDS or tax deducted at source of 2 per cent on cash withdrawals exceeding Rs. 1 crore in a year. NDTV's Nidhi Razdan analysis the key highlights of this year's budget.