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Highlights of Budget 2024-25

Source: PIB
GS III: Economy


Overview

  1. News in Brief
  2. Highlights of Budget 2024-25
    1. Budget Estimates 2024-25
    2. How government focus on Viksit Bharat?
    3. Tax Proposal

Why in the News?

Finance Minister Nirmala Sitharaman has started presenting the Union Budget for 2024–25.

News in Brief

  • The Lok Sabha and Rajya Sabha are expected to hold 20-hour discussions on the budget, while the Lower House is anticipated to hold separate debates on the ministries of railways, education, health, MSME, and food processing, according to sources.
  • Presented the Economic Survey 2023–24, with a focus on investment, skill development, and employment.

Highlights of Budget 2024-25

Highlights of Budget 2024-25

Budget Estimates 2024-25

  • Budget Estimates in a government budget refer to the projected financial allocations for various government departments, programs, and initiatives for the upcoming fiscal year.
  • These estimates are prepared based on anticipated revenues and planned expenditures.
    • Revenue Projections: Estimating the total revenue the government expects to collect from taxes, duties, and other sources.
    • Expenditure Planning: Determining the amount of money required for various government functions, including healthcare, education, infrastructure, defence, and social welfare programs.
    • Deficit Management: Identifying any shortfall between projected revenues and expenditures and planning how to finance this deficit, often through borrowing or other financial instruments.
    • Approval and Implementation: The proposed Budget Estimates are presented to the legislature for approval. Once approved, they become the basis for government spending for the fiscal year.
  • Estimates of 2024-25
    • Total receipts other than borrowings: 32.07 lakh crore
    • Total expenditure: 48.21 lakh crore
    • Net tax receipt: 25.83 lakh crore
    • Fiscal deficit: 4.9 per cent of GDP

Government aims to reach a deficit below 4.5 per cent next year. Inflation continues to be low, stable and moving towards the 4% target; Core inflation (non-food, non-fuel) at 3.1%.

Expenditure of Major Sectors

 

 

How government focus on Viksit Bharat?

Nine Budget Priorities in Pursuit of Viksit Bharat

1. Productivity and Resilience in Agriculture

  • 1.52 lakh crore for agriculture and allied sectors.
  • 1 crore farmers across the country to be initiated into natural farming
  • Focus on
    • Natural Farming
    • Shrimp Production & Export
    • Digital Public Infrastructure (DPI): Coverage of farmers and their lands in 3 years.

2. Employment & Skilling

  • 3 Schemes
    • Scheme A – First Timers
    • Scheme B – Job Creation in Manufacturing
    • Scheme C – Support to employers
  • Centrally Sponsored Scheme: Skilling under Prime Minister’s Package for 20 lakh youth over a 5-year period.
  • Women participation: Facilitate higher participation of women in the workforce through setting up of working women hostels in collaboration with industry, and establishing creches.

Highlights of Budget 2024-25 Employment & Skilling

3. Inclusive Human Resource Development and Social Justice

  • The total allocation of more than 3 lakh crore for schemes benefitting women and girls.
  • 100 branches of India Post Payment Bank to be set up in the North East region.
  • Power projects, including a new 2400 MW power plant at Pirpainti, to be taken up at a cost of 21,400 crore.
  • Eastern Part on India Focus
    • Plan for endowment-rich states in the Eastern parts covering Bihar, Jharkhand, West Bengal, Odisha and Andhra Pradesh for generation of economic opportunities to attain Viksit Bharat.
    • Amritsar Kolkata Industrial Corridor with the development of an industrial node at Gaya.
  • Pradhan Mantri Janjatiya Unnat Gram Abhiyan: Improving the socio-economic condition of tribal communities covering 63,000
    villages benefitting 5 crore tribal people.

4. Manufacturing & Services

  • Credit guarantee scheme without collateral or third-party guarantee in term loans to MSMEs for purchase of machinery and equipment.
  • Mudra Loans
    • The limit of Mudra loans under the ‘Tarun’ category is to be enhanced to `20 lakh from `10 lakh for those who have successfully repaid previous loans.
  • Financial support to set up 50 multi-product food irradiation units in the MSME sector.
  • E-Commerce Export Hubs to be set up under public-private partnerships (PPP).
  • Internship Opportunities
    • Scheme for providing internship opportunities in 500 top companies to 1 crore youth in 5 years.
    • Allowance of ₹5,000 per month along with a one-time assistance of ₹6,000 through the CSR funds.

Highlights of Budget 2024-25 MSME

5. Urban Development

  • 10 lakh crore, including the central assistance of `2.2 lakh crore in the next 5 years.
  • New scheme to support the development of 100 weekly ‘haats’ or street food hubs every year for the next 5 years in select cities.
  • Enabling policies and regulations for efficient and transparent rental housing markets with enhanced availability will also be put in place.

Highlights of Budget 2024-25 Urban Development

6. Energy Security

  • Energy Transition Pathways to balance the imperatives of employment, growth and environmental sustainability to be brought out.
  • Policy for promoting pumped storage projects for electricity storage to be brought out.
  • Setting up Bharat Small Reactors
    • R&D of Bharat Small Modular Reactor and newer technologies for nuclear energy
  • PM Surya Ghar Muft Bijli Yojana status
    • 1 crore Households obtain free electricity
    • Up to 300 Units every month
    • 1.28 crore Registrations and 14 lakh applications so far

7. Infrastructure

  • Provision of ₹11,11,111 crore for infrastructure (3.4% of GDP).
  • 1.5 lakh crore to states as long-term interest-free loans to support resource allocation.
  • Phase IV of PMGSY will be launched to provide all-weather connectivity to 25,000 rural habitations.
  • Irrigation and Flood Mitigation
    • Financial support of 11,500 crore to projects such as the Kosi-Mechi intra-state link and other schemes in Bihar.
    • Government to provide assistance to Assam, Himachal Pradesh, Uttarakhand and Sikkim for floods, landslides and other related projects.
  • Tourism
    • Comprehensive development of Vishnupad Temple Corridor, Mahabodhi Temple Corridor and Rajgir.
    • Assistance for the development of temples, monuments, craftsmanship, wildlife sanctuaries, natural landscapes and pristine beaches of Odisha.

8. Innovation, Research & Development

  • Space Economy
    • Venture capital fund of `1,000 crore to be set up.
    • Aims to expand the space economy by 5 times in the next 10 years.
  • Financing pool of 1 lakh crore for spurring private sector-driven research and innovation at commercial scale.

9. Next Generation Reforms

  • Land records in urban areas are to be digitized with GIS mapping.
  • Integration of the e-ashram portal with other portals to facilitate such a one-stop solution.
  • NPS-Vatsalya is a plan for contribution by parents and guardians for minors.
  • Unique Land Parcel Identification Number or Bhu-Aadhaar for all lands.
Tax Proposal

Capital Gains

  • Short-term gains of financial assets to attract 20% tax rate
  • Long-term gains on all financial an non-financial assets to attract a tax rate of 12.5%
  • Increase in limit of exemption of capital gains on financial assets to ₹1.25 lakh per year

Tax on Investments

  • Abolish ANGEL tax for all classes of investors.
  • Simpler tax regime to operate domestic cruises.
  • Provide for safe harbour rates for foreign mining companies (Selling raw diamonds).
  • The corporate tax rate on foreign companies was reduced from 40% to 35%.

New Tax Regime

  • Deduction on family pension for pensioners increased from ₹15,000 to ₹25,000.
  • Standard Deduction for salaried employees increased from ₹50,000 to ₹75,000.

Highlights of Budget 2024-25 New tax Regime

Receipts and Expense


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