HI Hope this summary will work for you:

Indirect Taxes
1. Customs duty on goods of textiles, toys, bicycle reduced from 21 to 13%
2. To promote Green Mobility – basic customs duty concession for lithium ion battery
3. To promote Electronics manufacture- relief on customs duty for camera lens and lithium battery
4. Television – TV panels customs duty reduced
5. Electric kitchen chimney to reduce inverted duty structure from 7.5 to 15 percent
6. Benefit for ethanol blending program and acid program and epichlorohydrine
7 Marine Products- to promote exports – shrimps, etc. Duty on shrimpfeed reduced
8. Basic Customs duty reduced for seeds in manufacture for diamonds
9. Customs duty to increase in silver bars
10. Steel – concessional customs duty on steel and ferrous products
11. Copper – concessional customs duty on copper
12. Rubber – concessional customs duty on rubber
13. Cigarettes – increased tax

Direct Taxes
1. Common IT form and grievance redressal system
2. MSME – avail benefit of presumptive taxation increased to 44AD to 3 crores
Professionals u/s 44ADA – 75 lakhs
Provided receipt in cash doesn’t exceed 5%
3. TDS only on payment for deduction
4. Co-operatives tax -15%
Higher limit of 2 lakh per member for cash deposit in agricultural banks
Higher limit of Rs. 3 crores on TDS for cooperative societies
5. Startups
To avail startup benefits from 31-03-2023 to 31-03-2024
6. 100 new joint commissioners for appeal
7. S.54 to S.54F capped at 10 crores
8. TDS on Online gaming –
9. TDS 30% to 20% on taxable portion of EPF
10. Extending funds for GIFT and IFSC

Personal Income Tax
1. Rebate for income upto 7 lakhs u/s 87A in the new tax regime
2. New tax regime from
0-3 lakhs nil
3-6 lakhs- 5%
6-9 lakhs 10%
9-12 lakhs 15%
12-15 lakhs 20%
Above 15 lakhs- 30 %
3. Standard deduction for new tax regime for Rs. 15.5 lakhs or more -52,500
4. Reduction of highest surcharge from 37% to 25% on new income tax regime
5. Limit on tax exemption for leave encashment is increased from 3,00,000 to 25,00,000
6. New income tax regime default regime (option to avail old scheme available)