• 5 months ago
This year’s budget introduces significant fiscal policies aimed at driving economic growth and stability. From tax revisions to incentives for MSMEs, here are the major changes you need to know.

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00:00Welcome back to a special coverage on the Union Budget 2024. I am Shravani Sinha. And
00:08today we are diving into the major announcements made by the Finance Minister Nirmala Sitharaman
00:14during the budget. This year's budget introduces significant fiscal policies aimed at driving
00:20economic growth and stability from tax revisions to incentives for MSMEs. Here are the 15 major
00:28changes you need to know about.
00:30TDS and TCS announcements. Payments exceeding Rs 20,000 made by firms to their partners
00:37will now attract a TDS of 10%. This move aims to improve tax compliance and ensure equitable
00:45tax distribution. A TCS of 1% will be imposed on notified luxury goods valued over Rs 10
00:54This targets high-value transactions to curb tax evasion and generate additional revenue.
01:00Interest income exceeding Rs 10,000 from FRSDs and other notified securities will be subject
01:07to TDS.
01:08Revised income tax slabs. The new income tax regime introduces significant savings for
01:14taxpayers with revised tax slabs. Income up to Rs 3 lakhs is exempt from tax. Income between
01:21Rs 3-7 lakhs is taxed at 5%. From Rs 7-10 lakhs at 10%, Rs 10-12 lakhs at 15% and income
01:31above Rs 15 lakhs at 30%. These adjustments are expected to result in an average saving
01:38of Rs 17,500 for taxpayers, thereby promoting higher disposable income and boosting consumer
01:45spending.
01:47Short-term and long-term capital gains. Short-term capital gains on certain financial assets
01:53are revised to 20% while long-term capital gains are set at 12.5%. The TDS rate on e-commerce
02:01operators will be reduced from 1% to 0.1%.
02:06Custom duty adjustments on precious metals. Custom duties on gold and silver are reduced
02:12to 6% and on platinum to 6.4%. These reductions aim to make precious metals more affordable.
02:21Custom duty exemptions for renewable energy inputs. Lithium, copper and cobalt are exempted
02:26from custom duty to support renewable energy sector. Custom duties on capital goods used
02:33in solar cell manufacturing and connectors will also be exempted.
02:39The fiscal deficit for FY25 is projected at 4.9% of the total GDP, down from 5.1% announced
02:47in the interim budget. This year, the government aims to reduce the deficit below 4.5% in the
02:53subsequent fiscal year.
02:56Capital expenditure. CAPEX for FY25 is maintained at Rs 11.11 lakh crore or 3.4% of the total
03:04GDP, aligning with the government's strategy to boost infrastructure development and economic
03:11growth.
03:12Enhanced support for MSMEs. A new mechanism will ensure the continuation of bank credit
03:18to MSMEs during stress periods. The Mudra loan limit is increased from Rs 10 lakh to
03:25Rs 20 lakh, providing more financial support to small businesses.
03:31Export hubs. Export hubs will be established in PPP mode and financial support will be
03:38extended to 50 multi-product food irradiation units, enhancing MSMEs' access to international
03:45markets and food safety standards.
03:48Model Skill Loan Scheme. The revised Model Skill Loan Scheme will provide loans of up
03:53to Rs 7.5 lakh with a government guarantee, benefiting 25,000 students annually. E-vouchers
04:01for loans up to Rs 10 lakh for higher education will also be provided, aiding 1 lakh students
04:08with an annual interest subvention of 3%.
04:12Budget allocation and bio-research. A provision of Rs 1.52 lakh crore has been made for the
04:18agricultural sector. Additionally, 10,000 bio-research centres will be established.
04:24Natural farming and Kisan credit cards. Over the next two years, 1 crore farmers will be
04:29supported in adopting natural farming with branding and certification to ensure market
04:36access. New Kisan credit cards will be launched in five states.
04:40Schemes for job creation. Three schemes for employment-linked incentives have been announced.
04:47For the first-timers, new employees in the formal sector will receive a direct benefit
04:52transfer of the month's salary up to Rs 15,000. Job creation will be incentivised through
05:00EPFO-linked schemes, supporting both employees and employers for the first four years.
05:06Employer support. Employers will be reimbursed up to Rs 3,000 per month for two years
05:13for each additional employee benefiting 2.1 lakh youths.
05:17For a detailed breakdown of the Union Budget 2024 and to access the Finance Minister's Speech PDF,
05:24visit GoodReturns.in. Thank you for joining us today. We'll see you next time.

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