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    <title>SUMMARY OF UNION BUDGET 2022-23</title>
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    <description>The Budget prioritizes large public capital expenditure via PM GatiShakti to expand transport and logistics infrastructure, complemented by targeted schemes for agriculture, digital education, health, and regional development; financing includes sovereign green bonds and long-term state capital assistance. Tax reforms promote voluntary compliance through an updated return facility, introduce a 30% tax regime with restrictive set-off and TDS for virtual digital asset transfers, provide parity and reliefs for cooperatives and state employees&#039; pension contributions, extend startup and manufacturing tax incentives, streamline customs exemptions and move SEZ customs administration onto an IT-driven national portal.</description>
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