What is it? Ans: Gift Tax (Wikimedia Commons)”>1958 59 This budget, the first and only by Prime Minister Jawaharlal Nehru, introduced a new taxation tool that was in use in many Western economies. Which was? Ans: Budget estimates, for the first time, was clubbed under two broad heads: Plan and Non Plan expenditure (Creative Commons Images)”>1959 60 This budget introduced a structural change in India’s annual accounting exercise. Which was? Ans: Budget estimates, for the first time, was clubbed under two broad heads: Plan and Non Plan expenditure (Creative Commons Images).
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