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Union Budget 2024-2025

Prospects of Union Budget 2024-2025: A Detailed Guide

Prospects of Union Budget 2024-2025: A Detailed Guide

Central Finance Minister Nirmala Sitharaman presented the Union Budget for 2024-2025 in Parliament on July 23, 2024. This marks the first budget announced following the commencement of the government’s new term after this year’s elections.

The government has created a detailed roadmap for their pursuit of “Viksit Bharat,” by focusing majorly on four sections of society: farmers, women, youth, and low-income households. The finance minister discussed the significant themes of the annual budget: employment with a focus on developing the skill set of the job-seekers, along with an emphasis on the Ministry of Micro, Small & Medium Enterprises

BLUEPRINT OF PROGRESS: TOP PRIORITIES OF THE ANNUAL BUDGET

The priorities for the financial year were established: 

  1. Productivity and Resilience in Agriculture-  The core attention will be on releasing 109 new lucrative and climate-resilient types of 32 horticulture crops; promotion of new ventures for vegetable supply chains; along with focus on National Cooperation Policy and Atmanirbharta. Moreover, the government will initiate 1 crore farmers into natural farming, and improve Digital Public Infrastructure.
  2. Employment & Skilling- The government has decided to launch 3 schemes under the Prime Minister’s package for employment & skilling to facilitate higher participation of women in the workforce while expecting to help 25,000 students every year. Another scheme under this program will include course content & design aligned as per skill needs of the industry. 
  3. Inclusive Human Resource Development and Social Justice- Launching of Purvodaya: Vikas bhi Virasat bhi, Pradhan Mantri Janjatiya Unnat Gram Abhiyan along with Andhra Pradesh Reorganization Act would be parts of this financial year’s target.
  4. Manufacturing & Services- The 5th scheme under the Prime Minister’s package will be for providing internship opportunities in 500 top companies to 1 crore youth in 5 years along with a new assessment model for MSME credit.
  5. Other Priorities- Additional key areas include stamp duty and water management under urban development; PM Awas Yojana Urban 2.0 under housing needs; Initiatives with the private sector in Nuclear Energy and energy audits; further focal points comprise of new pension schemes, innovative ventures, development of tourist corridors, along with flood management. 

STREAMLINING TAXATION AND TAX REGIME

The finance minister laid down tax proposals for simplification of taxes. This will be done by reviewing the Income Tax Act of 1960, simplifying the concept of charities and TDS (tax deducted at source), and deepening the tax base. The advantages of this streamlining will include: 

  • Availability of inexpensive medicines
  • Exemption of custom duties on 25 critical minerals
  • Deduction in custom duties for shortlisted goods
  • Rationalization of capital gains
  • Standard Deduction for salaried employees increased from ₹50,000 to ₹75,000
  • Deduction on family pension for pensioners increased from ₹15,000 to ₹25,000
taxation union budget 2024

Under the new tax regime, the income tax slabs are as follows:

  • No tax for income up to ₹3 lakh.
  • A 5% tax rate for income between ₹3 lakh and ₹7 lakh.
  • A 10% tax rate for income between ₹7 lakh and ₹10 lakh.
  • A 15% tax rate for income between ₹10 lakh and ₹12 lakh.
  • A 20% tax rate for income between ₹12 lakh and ₹15 lakh.
  • A 30% tax rate for income exceeding ₹15 lakh.

As a result of these changes, a salaried employee can save up to ₹17,500 in taxes.

KEY ALLOCATIONS

The expenditure for the financial year will be highest for defense, followed by rural development, agriculture, and home affairs. Next in line are education, IT, health, and energy, with social welfare and commerce receiving the least funding. The government will provide funds to MGNREGA, Research and Development Projects, Nuclear Power Projects, Solar Grid, and numerous additional undertakings. Moreover, the government will work to ease the compliance load, stimulate entrepreneurial spirit and provide tax relief to residents.

CONCLUSION

This budget is for the empowerment of the neo-middle class. The youth will get unlimited opportunities from this budget,” said the Prime Minister about the fiscal budget. 

To sum up, the Union Budget for 2024-2025, presented by Finance Minister Nirmala Sitharaman, traces a strategic plan for national progress with a stress on farming, employment, and social righteousness. The budget presents more straightforward tax measures, such as revamped income tax slabs and higher deductions, to reduce financial strain and boost economic growth. Major spending will go towards defense, rural development, and crucial infrastructure tasks. Ultimately, the budget aims to support the middle class and offer significant opportunities for the younger generation.

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