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Sai Lakshmi Govindu

Highlights of Union Budget 2023-24

General



  1. EPFO Member Numbers doubled to 27 crores

  2. Agriculture accelerator fund to boost startup entities in Agri sector. Special scheme to boost fisheries industry.

  3. 38,800 teachers will be employed in 3.5 lakh Eklavya tribal school industry.

  4. Capital outlay of Rs. 2.40 lakh crore for Railways industry.

  5. 50 New Airports and Heliports to be made industry.

  6. Rs.10,000 crore for urban infra industry fund every year

  7. Rs.75,000 crore for 100 transport infra industry projects

  8. 3 Excellence Centers for “Artificial Intelligence industry” will be establish.

  9. KYC procedure to be simplified now. Permanent Account Number (PAN) to be come common business identifier.

  10. Scope of Digi locker system to be increased.

  11. More than 39,000 compliances reduced. Jan Vishwas Bill to amend 42 laws enforced.

  12. Rs.35,000 crore fund for Energy transmission

  13. 10,000 bio input research centers to be establish.

  14. 30 Skill India International centers to be establish.

  15. NFIR (National Financial Information Registry) to be launched for financial strategy industry.

  16. Reducing cost of MSME Credit by 1%. Infusion of Rs. 9,000 crore in corpus for MSME entity credit.

  17. ‘Mahila Samman Bachat Scheme’ for Women for Rs. 2,00,000 @ 7.5% Interest

  18. SCSS enhanced from Rs.15 lakh to 30 Lakh

  19. Direct and Indirect tax

  20. Promote domestic manufacturing and exports of goods / services.

  21. Tax exemption on Capital Goods and Lithium batteries industry.

  22. Mobiles, camera lenses industry to become cheaper.

  23. Diamonds, cigarettes, Gold & Silver imported rubber industry to get expensive.

  24. Enhanced limit for 3 crore and 75 lakhs for presumptive taxation system.

  25. Higher TDS (Tax Deducted at Source) limit of RS. 3 cr for Cooperatives

  26. New Income tax (IT) Return Form for easier filing .

  27. 100 Joint Commissioners (JC’s) to be appointed for disposal of small appeals.

  28. TDS (Tax Deducted at Source) reduced on EPF withdrawal

  29. Section 54 and 54F to be amended.

  30. Rebate limit increased to Rs.7 lakh in new tax regime.

  31. Number of tax slabs reduced from 7 to 5 in new tax regime.

  32. Only 5% income tax on Individual’s Annual income of Rs.9,00,000 only to pay Rs. 45,000 as tax.

  33. Salaried class and pensioner: Standard Deduction increased accordingly

  34. Highest income tax rate 42.74 % reduced

  35. Propose to reduced Higher surcharge tax rate from 37 % to 25% in new tax regime.

  36. Leave Encashment: Limit increased from Rs.3,00,000 to Rs. 25,00,000.


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