Focus on skilling should be one of the top priorities for the FM in the upcoming Union Budget, says Sambhav Rakyan, Head of Talent and Rewards Consulting, India, Willis Towers Watson. “Apart from labour reforms, the FM should consider provisions to strengthen the skilling ecosystem, and a way could be by providing incentives for employers who make skilling a priority. He can also provide relief to salaried class by increasing I-T exemption threshold of `1.5 lakh.”