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BUDGET 2022-2023

GOVERNMENT OF INDIABUDGET 2022-2023 SPEECHOFNIRMALA SITHARAMANMINISTER OF FINANCEF ebruary 1, 2022 CONTENTS PART-A Page No. Introduction 1 PM GatiShakti 3 Inclusive Development 5 Productivity Enhancement & Investment, Sunrise Opportunities, Energy Transition & Climate Action 11 Financing of Investments 17 Fiscal Management 20 PART B Direct Tax Proposals 21 Introducing new Updated return Reduced Alternate minimum tax rate and Surcharge for Cooperatives Tax relief to persons with disability Parity between employees of State and Central government Incentives for Start-ups Incentives for newly incorporated manufacturing entities under concessional tax regime Scheme for taxation of virtual digital assets Litigation management to avoid repetitive

for modern infrastructure, readying for India at 100. This shall be guided by PM GatiShakti and be benefited by the synergy of multi-modal approach. Moving forward, on this parallel track, we lay the following four priorities: PM GatiShakti Inclusive Development Productivity Enhancement & Investment, Sunrise

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