* The total allocation in defence could be raised substantially if the party keeps it poll promise of ensuring the highest level of
defence preparedness. The party had also promised to increase steps for the welfare of defence forces and their families.

* The extension of national rural employment guarantee act could be announced in the Budget. The party has promised enacting a national food security act on the same line under which every family living below the poverty line either in rural or urban areas will be entitled, by law, to 25 kgs of rice or wheat per month at Rs 3 per kg.

• The party may announce in the Budget its promise that small and marginal farmer in the country will have access to bank credit at lower rates of interest.

• In addition to earmarking higher allocation to education, it may announce setting up of one model school in every block of the country in the Budget itself. The party had further promised coaching fees for all entrance exams for at least one lakh SC/ST students every year will be paid by the Central Government.

• The party's promise in introducing goods and services tax from April 1, 2010 could be reiterated in the Budget. Once GST is implemented, all other central and state-level indirect taxes such as VAT, excise duty, service tax, entertainment tax, luxury tax, etc. will stand abolished

• The party may announce in the Budget its poll promise that all personnel of the army, air force and navy, as also paramilitary forces, will be exempted from paying income tax on their salaries and perquisites.

• The party's food security promise will likely to figure in the Budget. It has promised to provide 35 kg of rice or wheat every month to BPL families at Rs 2 per kg under an improved and expanded Antyodaya Anna Yojana.

• As the BJP proposes to invest heavily in developing non-fossil fuel-based clean energy sources, especially for electricity production, it may figure in the Budget if it comes to power.

• It has to take into account its poll promise of exempting income up to Rs 3 lakh from income tax. It has further promised that women and senior citizens will receive an additional exemption benefit of Rs 50,000 and income of all senior citizens by way of pension will be exempted from Income Tax.

• It may abolish Fringe Benefit Tax (FBT) which was the creation of the UPA government. The party has promised CST will be abolished and GST will be rationalised between 12 and 14%. It may rationalise ESOPS and MAT tax.

• May earmark monetary provisions for fulfilling its poll promise of building 15 new cities with world class infrastructure facilities and amenities in five years.

• May announce introduction of a pension scheme for aged and helpless farmers

• May increase annual Plan expenditure amounting to 10% of India's current GDP in the backdrop of the current financial crisis.

• May announce scrapping of the fiscal responsibility and budget management act and raising borrowing limits of state governments to enable higher public expenditure

• Will announce aggressive expansion by Central PSUs utilising their vast cash reserves

• May announce specific relief packages for affected sectors like textiles and garments, gems and jewellery, leather, handicrafts, coir, cashew, marine products, software and IT etc.

• It may announce national rural employment guarantee to be extended to urban areas.

• Income tax relief for salaried employees, pensioners and senior citizens, but may restore capital gans tax and increasing Securities Transaction Tax. Increase wealth tax for the super rich and introduce inheritance tax.

• As promised before polls, it may reverse moves towards full capital account convertibility as suggested by Tarapore Committee and reimpose strict controls on the outflow and inflow of finance capital. However, many of these announcements may come outside the Budget.

• Prohibition of Participatory Notes (PN) used by FIIs, may come even before the Budget.

• Public expenditure on education could be raised to 6% of GDP whereas public expenditure on health to be raised to 5% of GDP as it was promised in CPI(M)'s manifesto.