It is incorrect to say that the Centre is not giving funds to the Punjab government, Union Finance Minister Nirmala Sitharaman said on Tuesday here, responding to the AAP government's allegation that the Union is shortchanging the state. "The reality is that the Punjab Government is not using money rightfully," she said. Sitharaman was in Ludhiana Tuesday evening to interact with the MSMEs and industrialists. During the interaction, she slammed the AAP government in Punjab and said that it is misleading the people of the state. Her remarks came in response to the Punjab AAP government's claim that the Centre withheld Rs 9,000 crore from the state's share. On another matter, the Finance minister said any changes in the income tax would be incorporated after the formation of the new government. She said she is confident that the industry will invest in Punjab again. She said that according to a study conducted by the MSME promotion council in January 2024, Punjab has witnessed 85