A certain tax exemption granted in this Budget has attracted some attention. This is an exemption to Union Public Service Commission (UPSC) members on certain perquisites and allowances, which will take effect retrospectively, from April 1, 2008. This privilege was hitherto reserved for the Chief Election Commissioner, election commissioners and judges of the Supreme Court. It is possible to see this as a routine concession but in this case the connections are interesting. Omita Paul is advisor to Finance Minister Pranab Mukherjee, and her husband K K Paul is member, UPSC. A former police commissioner, Paul joined the UPSC in 2007. UPSC members have a tenure of six years or till they turn 65 years of age.