"With this 'high on governance' budget, the government has moved away from sectoral SOPs completely and has focused on critical macro points such as transparency, ease of doing business and social welfare. Steps taken towards creating a transparent model of governance and project clearances, setting a direction for GAAR is a clear and positive message to the investors towards ease of doing business. The roadmap for reducing corporate tax gradually is a welcome move that will drive investments. Infrastructure, an important sector has got a positive impetus . This budget has got something for everyone, focusing on issues which aim to drive sustainable and inclusive growth in a true sense."