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More clarity now on cross-border taxation × This apart, the amendments in the Budget give a fillip to foreign institutions to invest in India In the backdrop of the Covid-19 pandemic and a worldwide economic recession, Finance Minister Nirmala Sitharaman presented her third Budget on February 1, making it her shortest one as yet at 10,500 words and lasting around 110 minutes. The focus was to reset the economy by spending heavily on infrastructure development and increasing the healthcare outlay by a record 137 per cent. The government came up with a roadmap for ‘Atmanirbhar Bharat’ through six pillars. The aim was to kickstart the economy by creating demands through novel infrastructure projects funded by the government or public-private partnerships. ....