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    <description>The Budget 2022-23 prioritises PM GatiShakti-driven multimodal infrastructure, inclusive sectoral supports for agriculture, MSMEs, health, education and housing, and steps to mobilise investment by raising capital expenditure and deploying financing instruments including sovereign Green Bonds, blended thematic funds and state interest-free loans. Tax and regulatory reforms include an Updated Return facility, cooperative AMT reduction, extensions of startup and manufacturing incentives, a 30% tax regime with 1% TDS for virtual digital assets, litigation-management measures to avoid repetitive appeals, and introduction of a Central Bank Digital Currency.</description>
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