Explanation:

- In the Union Budget of Financial Year 2022, it was announced that income from virtual digital assets would be taxed.

- This is a significant step, aimed at regulating digital currency in India.

- The tax rate announced for virtual digital assets was 30%.

- However, none of the options you provided match the 30% rate accurately.

- The correct answer isn't provided in your options.

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Please note that the correct tax rate for virtual digital assets, based on the budget, is 30%, not listed in your options 1, 2, 3, or 4.