The FM has done a remarkable job with the budget, which I would term as progressive and far sighted.Being a professional I would however like to point an area which definitely needs change. My father who is a senior citizen, has invested in MF, and lives out of that dividend income, which is Tax free. So also, self.. Taxing this in the hands of the RECIPIENT, places a huge BURDEN ON US. My request to the FM is to place a CEILING Beyond which ONLY, the Dividend will be taxable. Ravi Shnakar R