Taxpayers will face additional taxes for delays in filing returns. Those with a net worth of 5 crore rupees filing late will incur a 6% additional tax, while those with a net worth of 10 crore rupees will face a 7% additional tax, and those above 10 crore rupees will be taxed at 8%.

Excise duties will also be applied to the purchase of commercial properties, open plots, and residential plots. Filers will pay a 3% excise duty, late filers 5%, and non-filers 7%.

Additionally, a fixed duty of Rs 15 has been imposed on supplies to Chinese manufacturers, and an excise duty of Rs 44,000 per kilogram has been imposed on filters used in cigarettes.