A live stream of the Budget is available here. Our notes, taken live, so subject to change:

Unified agricultural platform: The finance minister proposed the an online unified agriculture platform to be dedicated to the nation on the birth anniversary of BR Ambedkar. Finance minister bats for farmers, plans to enhance expenditure in farm, rural, infra and social sectors.

Digital literacy: 60 million Indian households to be covered under digital literacy programme.

StandUp India: Cabinet has approved scheme. Rs 500 crore has been provided for this.

Education repository: The finance minister proposed to set up a  digital education repository where users can stre their certificates and achievements.

Reforms to the motor vehicles Act: Road transport in passenger segment to be opened up to private sector. Motor Vehicles Act to be amended to enable entrepreneurship in the road transport sector. Entrepreneurs will be allowed to operate buses on roads.        

ATMs boost: The finance minister proposed a massive rollout of micro ATMs and ATMs.   

Subsidies via Aadhar: Finance minister will introduce targeted delivery of subsidy benefits via Aadhar to benefit the poor and vulnerable. Legislation to be introduced soon.

Taxation for startups: 100% deduction on profits for start-ups for 3 out of first 5 years; MAT to apply. Capital gains not to be taxed on investments in regulated Fund of Funds for start-ups. Long-term capital gains for unlisted firms lowered to two years from three.

Lower corporate tax for companies with turnover less than Rs 5 crore.

Patents:  Special patent regime proposed to power innovation and research.

I-T department’s use for information technology: Scope of e-assessment to be expanded to 7 mega cities, to simplify compliance for taxpayers.  I-T department will expand e-sahyog to assist small taxpayers. Finance Ministry to use tech & data analytics to nab tax evaders.