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Although the nomenclature of "white-collar crime" was brought into the big picture in mid-20th-century criminological discourse, analytical engagement with economically privileged offending agents, which are now classified as "white-collar offenders", predates its terminological codification within the genealogy of criminology.

The threshold level of income exempt from tax is proposed to be raised from Rs: 50,000 to Rs: 1,00,000. The threshold level for <I>women</I> who have not attained the age of 65 is proposed at Rs: 1,25,000. This replaces the rebate allowable to women u/s 88 – C which now stands eliminated. The threshold level for <I>senior citizens</I> is proposed at Rs: 1,50,000. This replaces the rebate allowable to senior citizens u/s 88 – B which now stands eliminated