Happy With... Corporates tax surcharge helved to 7.5%. Bonanza for infrastructure and textiles. Long - term capital gains tax for domestic companies cut by 10%. Customs duty cut on many items like chemicals, plastic, electronics, medicines, metals, telecom equipment. Non - voting share issue up to 25% of capital allowed. Flls allowed to invest in unlisted companies. Tax holiday for investment in irrigation,sanitation and water supply.Unhappy With... Minimum alterate tax on zero - tax companies,power and infrastructure exempt. Services tax extended to advertising radio - paging and courier services. Unused commercial property to be subject to wealth tax. Limit of Fll investment ina single company raised from 5% to 10%. No lowering of peak customs duty. Opening up of insurance postponed. 2% special levy on all imports. Dilution of exemption for export income.