Finance minister Nirmala Sitharaman on Tuesday unveiled budget for fiscal year 2022-23 with an aim to boost growth amid continued disruption from Covid-19 and rising inflation. Biggest focus was on infrastructure spending. Taxpayers can now file an updated return within 2 years from relevant assessment year. However, there has been no change in personal income tax slabs. Income from transfer of any virtual digital asset shall be taxed at the rate of 30%. Besides, corporate surcharge has been reduced from 12% to 7%. Get live updates of budget 2022 along with highlights and analysis on Times of India.