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Indian Finance Minister Mrs. Nirmala Sitaraman submitted the Union  budget on 01.02.2022. As stated by the Hon'ble Prime minister of India the Union budget 2022 is focussed on providing basic amenities to the poor, middle class, youth and self reliant.  The finance minister stated that the country will grow by 9.27% in the coming year. Focus on four pillars of development ie. inclusive development, productivity enhancement, energy transition, and climate action the budget gives a blueprint of the economy from India at 75 to India at 100.  The expected capital expenditure of the Central government at Rs. 10.68 lakh crore in 2022-23 its 4.1% of the GDP. The gross GST collection for the month of January is 140986 crore. The finance minister said that the digital rupee will be issued using digital blockchain technology by the RBI starting 2022-21.  This will give a big boost to the economy, the income from the transfer of any virtual digital asset shall be taxed at the rate of 30%. Tax