Wednesday, 16 July 2014

Budget 2014 : Highlights

  • Following are the highlights of the Union Budget 2014-15 presented by Finance Minister Arun Jaitley in Parliament on July 10, 2014
  • Income-tax exemption limit raised by Rs. 50,000 to Rs. 2.5 lakh and for senior citizens to Rs. 3 lakh
  • Exemption limit for investment in financial instruments under 80C raised to Rs. 1.5 lakh from Rs. 1 lakh.
  • Investment limit in PPF raised to Rs. 1.5 lakh from Rs. 1 lakh
  • Deduction limit on interest on loan for self-occupied house raised to Rs. 2 lakh from Rs. 1.5 lakh.
  • Committee to look into all fresh tax demands for indirect transfer of assets in wake of retrospective tax amendments of 2012
  • Fiscal deficit target retained at 4.1% of GDP for current fiscal and 3.6% in FY 16
  • Rs. 150 crore allocated for increasing safety of women in large cities
  • LCD, LED TV become cheaper
  • Cigarettes, pan masala, tobacco, aerated drinks become costlier
  • 5 IIMs to be opened in HP, Punjab, Bihar, Odisha and Rajasthan
  • 5 more IITs in Jammu, Chhattisgarh, Goa, Andhra Pradesh and Kerala.
  • 4 more AIIMS like institutions to come up in AP, West Bengal, Vidarbha in Maharashtra and Poorvanchal in UP
  • Govt proposes to launch Digital India’ programme to ensure broad band connectivity at village level
  • National Rural Internet and Technology Mission for services in villages and schools, training in IT skills proposed
  • Rs. 100 cr scheme to support about 600 new and existing Community Radio Stations
  • Rs. 100 cr for metro projects in Lucknow and Ahmedabad
  • Govt expects Rs. 9.77 lakh crore revenue crore from taxes
  • Govt’s plan expenditure pegged at Rs. 5.75 lakh crore and non-Plan at Rs. 12.19 lakh crore.
  • Rs. 2,037 crore set aside for Integrated Ganga Conservation Mission called ‘Namami Gange’
  • Kisan Vikas Patra to be reintroduced, National Savings Certificate with insurance cover to be launched
  • FDI limit to be hiked to 49% pc in defence, insurance
  • Disinvestment target fixed at Rs. 58,425 crore
  • Gross borrowings pegged at Rs. 6 lakh crore
  • Contours of GST to be finalised this fiscal; Govt to look into DTC proposal.
  • ‘Pandit Madan Mohan Malviya New Teachers Training Programme’ launched with initial sum of Rs. 500 crore
  • Govt provides Rs. 500 crore for rehabilitation of displaced Kashmiri migrants
  • Set aside Rs. 11,200 crore for PSU banks capitalisation
  • Govt in favour of consolidation of PSU banks
  • Govt considering giving greater autonomy to PSU banks while making them accountable
  • Rs. 7,060 crore for setting up 100 Smart Cities
  • A project on the river Ganga called ‘Jal Marg Vikas’ for inland waterways between Allahabad and Haldia; Rs. 4,200 crore set aside for the purpose.
  • Govt proposes Ultra Modern Super Critical Coal Based Thermal Power Technology
  • Expenditure management commission to be setup; will look into food and fertilizer subsides
  • Impasse in coal sector will be resolved; coal will be provided to power plants already commissioned or to be commissioned by March 2015
  • Long term capial gains tax for mutual funds doubled to 20%; lock-in period increased to 3 years
  • Rs. 4,000 cr set aside to increase flow of cheaper credit for affordable housing to the urban poor/EWS/LIG segment.
  • EPFO to launch the ‘Uniform Account Number’ service to facilitate portability of Provident Fund accounts
  • Mandatory wage ceiling of subscription to EPS (Employee Pension Scheme) raised from Rs. 6,500 to Rs. 15,000
  • Minimum pension increased to Rs. 1,000 per month
  • The Budget 2014 seems to be promising for the all taxpayers allowing them to save more taxes on income. There has been increase in the limit of certain exemptions which will further reduce the tax burden of the individuals who can avail the benefit. A proper planning can help you lower your taxable income by Rs. 1.5 Lakhs to save greater amount of taxes depending on the tax slab of the individual. An Individual under higher slab will save more than the individual falling at lower tax slab. Tax Slab increased to Rs. 2.5 Lakhs for normal citizen and Rs. 3 Lakhs for senior citizen Income earned by an individual is chargeable to tax as per the slab they fall in. Individuals below the age of 60, exemption limit was previously Rs. 2 Lakhs which has been increased to Rs. 2.5 Lakhs. Resident Senior citizen exemption limit has been increased from Rs. 2.5 Lakhs to Rs. 3 Lakhs. This will increase the take home pay of small taxpayers. Now, Individuals can now let go their tax worry if they are earning below Rs. 2.5 Lakhs. This hike in the tax slab will help save a maximum of Rs. 5000 of taxes for every individual having taxable income above Rs. 2 Lakhs. This benefit of upto Rs. 2.5 lakhs can be availed by Non-Residents as well. 80C Investment limit hiked to Rs. 1.5 Lakhs The investment in 80C provides a list of tax saving investments. Individuals can invest in the listed investments like PPF, LIC, Housing Loan Principal Re-payment, Tuition Fees, FD, MF, etc. Previously individuals found this limit very small as they invested more but got benefit only upto Rs. 1 Lakh. Increase in the limit has given some relaxation to individuals who have investment more than Rs. 1 Lakh in such investment. Rightful Investment can now reduce the tax liability of Individuals by a maximum of Rs. 50000. An individual falling under a greater tax slab can save upto Rs. 15000 of his pay from being deducted as taxes. Invest in PPF upto 1.5 Lakhs to get tax benefit People invest in PPF as it is the most efficient tax saving investment as it gives 3 benefits at a time. The investment can be claimed under 80C to save taxes. Further, interest income is also exempt from tax and the income received on maturity is also tax free. The PPF investment limit was previously Rs. 1 Lakh which has now been raised to Rs. 1.5 Lakhs. This will allow Individuals to invest more in PPF each year and save more taxes. Further, with the increase in the limit of 80C from Rs. 1 Lakh to 1.5 Lakhs, Individuals can get additional investment benefit also each year and reduce their taxable income by a maximum of Rs. 50000 each year. This will help them to save a maximum of Rs. 15000 of taxes depending on the tax slab of the individuals. Save more on Housing Loan The Govt. has been encouraging Individuals to invest more on House Property. They have been giving greater benefits on Housing Loan by exempting payment of interest as well as principal part of the loan. Budget 2013 introduced a new section 80EE giving additional benefits of Rs. 1 Lakh on interest payment to Individuals who were taking housing loan for the first time. The section had certain conditions which were mandatory to avail the benefit. Many failed to take the benefit of section 80EE.The Budget 2014 has simply increased the exemption limit of Rs. 1.5 Lakhs u/s 24(b) to Rs. 2 Lakhs against payment of interest for a self occupied property. The repayment of housing loan is also exempt from taxes upto Rs. 1 Lakh under 80C. The Budget 2014 has also increased the limit of 80C allowing individuals to claim more exemption and save taxes. This will only benefit individuals who have not used up their 80C limit for some other investment. The Budget 2014 can help individuals to claim an additional benefit of Rs. 1 Lakh against housing loan for both interest and principal component. This will save the tax liability by Rs. 10000 which can be a great relief to the taxpayers. The individuals can save a maximum of Rs. 30000 of taxes depending on the slab of the individuals. The individuals falling under the slab of 30% can reduce their taxable income by maximum of Rs. 100000 and save huge taxes. To Conclude: The small and marginal taxpayers are to be benefited with the amendments brought in by Budget 2014 but Individuals at a higher slab can save greater taxes. The increase in the exemption limit of different section has given the opportunity of availing more tax exemptions with proper planning. Individuals should invest more in PPF and avail housing loan benefits if they are planning to invest in a new property as these options will help them reduce tax liability to a great extent. Individuals should start planning for the FY 14-15 to invest smartly and reduce their income tax liability to save more taxes.

    Read more at: http://www.moneycontrol.com/news/tax/how-will-budget-2014-impact-you_1127771.html?utm_source=ref_article

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