Transcription of BUDGET 2022-2023
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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 appeals by the Department Tax incentives to IFSC Rationalization of Surcharge Clarification in relation to Health and Education cess as business expenditure Deterrence against tax-evasion.
Productivity Enhancement & Investment, Sunrise Opportunities, Energy Transition, and Climate Action Financing of Investments PM GatiShakti 15. PM GatiShakti is a transformative approach for economic growth and sustainable development. The approach is driven by seven engines,
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