MODI REGIME GIVING BIG PUSH TO TECHNOLOGY BASED TRANSACTIONS Anjan Roy Nirmala Sitharaman in her fourth budget presented on Tuesday February1 has straightaway kicked off an agitated debate with her proposal for taxing profits on trading of digital assets. Along with this proposal, the finance minister has also announced that the Reserve Bank of India will work towards issuing its own “central bank digital currency” (CBDC). With these proposals and announcements, Sitharaman had yanked the union budget from its stodgy traditional moorings to the twenty-first century world of digital currencies, decentralised finance, and the whole strong of technology based currencies...