STUDY ON UNION BUDGET TAX INCENTIVES AND THEIR INFLUENCE ON INVESTMENT PREFERENCES AMONG MIDDLE INCOME HOUSEHOLDS

This study examines the influence of tax incentives introduced in union budgets on the investment choices of middle-class tax-payers in India, which majorly refers to provident fund, mutual funds and national pension system.The research is based on secondary data collected well known published articles, journals government reports and financial publications.The literature has been reviewed to understand the relationship between tax incentives and investor behaviour towards different investment methods.The study mainly focuses on how tax benefits impact investment choices among middle-class tax payers.This study is expected to provide an understanding about how tax incentives will aid in shaping investment decisions among middle-class tax payers.