What are the key highlights from the Union Budget 2022-23?

Finance Minister Nirmala Sitharaman during her Union Budget 2022-23 speech announced that e-passports with embedded chips will be rolled out in 2022-23 and 'digital rupee' will be issued by RBI starting 2022-23. The 5G spectrum auction will begin in 2022 to roll out the 5G network within 2022-23. Income from virtual digital assets will be taxed at 30%, Sitharaman said.