FM MS NIRMALA SITHARAMAN
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UNION BUDGET 2021
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UNION BUDGET2021 - FOR FY 2021-22
UNION BUDGET 2021 - PRESENTED ON 01.02.2021
BUDGET PROPOSALS FOR FY 2021-22 IS PRESENTED BY
FM Ms NIRMALA SITHARAMAN ON 01.02.2021 at 11.00 am
FM Ms NIRMALA SITHARAMAN ON 01.02.2021 at 11.00 am
21.01.2021 : Finance Minister Ms Nirmala Sitharaman presented the Union budget for the Financial year 2021-22 . It's her third presentation of a budget .
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LIMIT RAISED FOR INCOME TAX ON INTEREST ON PF CONTRIBUTION : AMENDMENT TO BUDGET BROUGHT
24.03.2021 : Finance Minister Ms Nirmala Sitharaman yesterday proposed an amendment in the loksabha to earlier measure of levying income tax on PF Contributions proposed in the budget presented on 01.02.2021 .
In the budget speech , she had proposed to restrict tax exemption for the interest income earned on the employees’ contribution to various provident funds to the annual contribution of Rs 2.5 lakh. Now This restriction limit was proposed to be extended Rs 5.00 lakhs , in certain special cases . The enhanced limit of Rs 5.00 lakhs will only be applicable where there the employer's contribution does not exceed statutory limit of 12 % of the basic pay in the total PF contribution . The bill shall be applicable only for the contribution made on or after 01.04.2021.
Loksabh alaso passed the budget proposals submitted by the FM in a voice vote .
Source : Media
24.03.2021 : Finance Minister Ms Nirmala Sitharaman yesterday proposed an amendment in the loksabha to earlier measure of levying income tax on PF Contributions proposed in the budget presented on 01.02.2021 .
In the budget speech , she had proposed to restrict tax exemption for the interest income earned on the employees’ contribution to various provident funds to the annual contribution of Rs 2.5 lakh. Now This restriction limit was proposed to be extended Rs 5.00 lakhs , in certain special cases . The enhanced limit of Rs 5.00 lakhs will only be applicable where there the employer's contribution does not exceed statutory limit of 12 % of the basic pay in the total PF contribution . The bill shall be applicable only for the contribution made on or after 01.04.2021.
Loksabh alaso passed the budget proposals submitted by the FM in a voice vote .
Source : Media
INCOME TAX AND UNION BUDGET 2021
02.02.2021 : Finance Minister Ms Nirmala Sitharaman has proposed following changes / measures in the matters concerning Income tax for the Financial year 2021-22 ( AY 2022-23 ) in her budget speech delivered yesterday :
1. INTEREST ON HOUSING LOANS : In the July 2019 Budget, an additional deduction of interest, amounting to Rs 1.5 lakh, for loan taken to purchase an affordable house was allowed which is up to 31.03.2021 . . Now it is proposed to extend the eligibility of this deduction by one more year, to 31st March 2022. The additional deduction of Rs 1.5 lakh shall therefore be available for loans taken up till 31st March 2022, for the purchase of an affordable house
2. FOR SENIOR CITIZENS : Exemption from filing income tax returns for the senior citizens who are 75 years of age and above. and who only have pension and interest income . The paying bank will deduct the necessary tax on their income .
3. PRE-FILLING OF IT RETURNS : in order to ease compliance for the taxpayer, details of salary income, tax payments, TDS, etc. already come pre-filled in income tax returns. To further ease filing of returns, details of capital gains from listed securities, dividend income, and interest from banks, post office, etc. will also be pre-filled.
4. RE-OPENING OF IT RETURNS : Reduce the time-limit for re-opening of assessment of Income Tax returns to 3 years from the present 6 years. In serious tax evasion cases too, only where there is evidence of concealment of income of `50 lakh or more in a year, can the assessment be re-opened up to 10 years. Even this reopening can be done only after the approval of the Principal Chief Commissioner, the highest level of the Income Tax Department.
5. DISPUTE RESOLUTION COMMITTEE : Constitute a Dispute Resolution Committee for small tax payers in the cases of litigation , which will be faceless to ensure efficiency, transparency and accountability. Anyone with a taxable income up to `50 lakh and disputed income up to `10 lakh shall be eligible to approach the Committee. For the purpose Government to establish a National Faceless Income Tax Appellate Tribunal Centre. All communication between the Tribunal and the appellant shall be electronic. Where personal hearing is needed, it shall be done through video-conferencing.
6 . TAX AUDIT : Currently, if turnover exceeds Rs 1 crore, one to get your accounts audited. In the February 2020 Budget, the limit for tax audit was increased to Rs 5 crore for those who carry out 95% of their transactions digitally. To further incentivise digital transactions and reduce compliance burden, now the FM plans to increase this limit for tax audit for such persons from Rs 5 crore toRs 10 crore.
7. ADVANCE TAX PAYMENT ON DIVIDENDS : Dividend is taxable in the hands of shareholders from the FY 20-21 . Now it is proposed to make investors pay the the advance tax liability on dividend income only after the declaration/payment of dividend . for Foreign Portfolio Investors, deduction of tax on dividend income will be at at lower treaty rates .
8. TAX ON ULIP : It is proposed to allow tax exemption for maturity proceed of the ULIP having annual premium up to ` 2.5 lakh. However, the amount received on death shall continue to remain exempt without any limit on the annual premium. The cap of ` 2.5 lakh on the annual premium of ULIP shall be applicable only for the policies taken on or after 01.02.2021. Further, in order to provide parity, the nonexempt ULIP shall be provided same concessional capital gains taxation regime as available to the mutual fund.
9. TAX ON PF CONTRIBUTION : It is proposed to restrict tax exemption for the interest income earned on the employees’ contribution to various provident funds to the annual contribution of Rs 2.5 lakh. This restriction shall be applicable only for the contribution made on or after 01.04.2021.
10. NON-FILING OF IT RETURNS : For the persons in whose case TDS/TCS of Rs 50,000 or more has been made for the past two years and who has not filed return of income, the rate of TDS/TCS shall be at the double of the specified rate or 5%, whichever is higher. This provision shall not be applicable for the transactions where full amount of tax is required to be deducted e.g. salary income, payment to non-resident, lottery, etc.
11. TDS ON PURCHASE OF GOODS : It is proposed to levy a TDS of 0.1% on a purchase transaction exceeding Rs 50 lakh in a year. In
order to reduce the compliance burden, it is also proposed to provide that the responsibility of deduction shall lie only on the persons whose turnover exceeds Rs 10 crore.
12. TAX EXEMPTION ON LTC CASH SCHEME FOR SALARIED EMPLOYEES : In order to provide relief to employees, it is proposed to provide tax exemption to the amount given to an employee in lieu of LTC subject to incurring of specified expenditure.
NOTE ; We find that more clarity is needed in case on Tax on PF Contribution . We hope IT Department may clarify on how interest will be segregated between investment before APRIL 2021 and after .
1. INTEREST ON HOUSING LOANS : In the July 2019 Budget, an additional deduction of interest, amounting to Rs 1.5 lakh, for loan taken to purchase an affordable house was allowed which is up to 31.03.2021 . . Now it is proposed to extend the eligibility of this deduction by one more year, to 31st March 2022. The additional deduction of Rs 1.5 lakh shall therefore be available for loans taken up till 31st March 2022, for the purchase of an affordable house
2. FOR SENIOR CITIZENS : Exemption from filing income tax returns for the senior citizens who are 75 years of age and above. and who only have pension and interest income . The paying bank will deduct the necessary tax on their income .
3. PRE-FILLING OF IT RETURNS : in order to ease compliance for the taxpayer, details of salary income, tax payments, TDS, etc. already come pre-filled in income tax returns. To further ease filing of returns, details of capital gains from listed securities, dividend income, and interest from banks, post office, etc. will also be pre-filled.
4. RE-OPENING OF IT RETURNS : Reduce the time-limit for re-opening of assessment of Income Tax returns to 3 years from the present 6 years. In serious tax evasion cases too, only where there is evidence of concealment of income of `50 lakh or more in a year, can the assessment be re-opened up to 10 years. Even this reopening can be done only after the approval of the Principal Chief Commissioner, the highest level of the Income Tax Department.
5. DISPUTE RESOLUTION COMMITTEE : Constitute a Dispute Resolution Committee for small tax payers in the cases of litigation , which will be faceless to ensure efficiency, transparency and accountability. Anyone with a taxable income up to `50 lakh and disputed income up to `10 lakh shall be eligible to approach the Committee. For the purpose Government to establish a National Faceless Income Tax Appellate Tribunal Centre. All communication between the Tribunal and the appellant shall be electronic. Where personal hearing is needed, it shall be done through video-conferencing.
6 . TAX AUDIT : Currently, if turnover exceeds Rs 1 crore, one to get your accounts audited. In the February 2020 Budget, the limit for tax audit was increased to Rs 5 crore for those who carry out 95% of their transactions digitally. To further incentivise digital transactions and reduce compliance burden, now the FM plans to increase this limit for tax audit for such persons from Rs 5 crore toRs 10 crore.
7. ADVANCE TAX PAYMENT ON DIVIDENDS : Dividend is taxable in the hands of shareholders from the FY 20-21 . Now it is proposed to make investors pay the the advance tax liability on dividend income only after the declaration/payment of dividend . for Foreign Portfolio Investors, deduction of tax on dividend income will be at at lower treaty rates .
8. TAX ON ULIP : It is proposed to allow tax exemption for maturity proceed of the ULIP having annual premium up to ` 2.5 lakh. However, the amount received on death shall continue to remain exempt without any limit on the annual premium. The cap of ` 2.5 lakh on the annual premium of ULIP shall be applicable only for the policies taken on or after 01.02.2021. Further, in order to provide parity, the nonexempt ULIP shall be provided same concessional capital gains taxation regime as available to the mutual fund.
9. TAX ON PF CONTRIBUTION : It is proposed to restrict tax exemption for the interest income earned on the employees’ contribution to various provident funds to the annual contribution of Rs 2.5 lakh. This restriction shall be applicable only for the contribution made on or after 01.04.2021.
10. NON-FILING OF IT RETURNS : For the persons in whose case TDS/TCS of Rs 50,000 or more has been made for the past two years and who has not filed return of income, the rate of TDS/TCS shall be at the double of the specified rate or 5%, whichever is higher. This provision shall not be applicable for the transactions where full amount of tax is required to be deducted e.g. salary income, payment to non-resident, lottery, etc.
11. TDS ON PURCHASE OF GOODS : It is proposed to levy a TDS of 0.1% on a purchase transaction exceeding Rs 50 lakh in a year. In
order to reduce the compliance burden, it is also proposed to provide that the responsibility of deduction shall lie only on the persons whose turnover exceeds Rs 10 crore.
12. TAX EXEMPTION ON LTC CASH SCHEME FOR SALARIED EMPLOYEES : In order to provide relief to employees, it is proposed to provide tax exemption to the amount given to an employee in lieu of LTC subject to incurring of specified expenditure.
NOTE ; We find that more clarity is needed in case on Tax on PF Contribution . We hope IT Department may clarify on how interest will be segregated between investment before APRIL 2021 and after .
HIGHLIGHTS OF THE BUDGET SPEECH DELIVERED IN 01.02.2021 : NO CHANGE IN INCOME TAX RATES / CORPORATE TAX
1. Finance Minister Ms Nirmala Sitharaman has begun her third presentation of union Budget for Fy 2021-22 at the scheduled time of 11.00 am today .
2. Rs 35,000 crores allotted for Covid Vaccine . New health infra scheme with higher outlay of Rs 61,000 crore .
3. capital expenditure up +34.5% against previous year at Rs 5.54 lakh crore.
4. Government to set-up a Development Finance Institution (DFI), with Rs 20,000 crore capitalization .
5. Investor charter to be announced .
6. Insurance act to be amended which allows more FDI in insurance companies .
7. Asset reconstruction company will be started .
8. Consolidate provisions of SEBI Act, Depositories Act, Securities Contracts Regulation Act, Government Securities Act will come under security code .
9 . To revise definition under Companies Act, 2013 for small companies by increasing their threshold for capitalization to not exceeding Rs 50 lakh to n Rs 2 crore and turnover not exceeding Rs 2 crore to Rs 20 crore.
10 . To privatise 2 Public Sector banks, one general insurance company in FY22: .
11. Rs 20,000 crore for bank recapitalisation .
12. Re-assessment of IT RETURNS ONLY WITHIN 3 YEARS .
13 . FY21 fiscal deficit at 9.5 Rs 35,000 crores .
14. Pensioners who have income of pension and interest only and over 75 years of age are exempt from filing IT returns .
15 . Pre-filled tax forms will include capital gain , dividend income and interest income from banks , post offices .
16. Review of custom duty structure and new system from 01.10.2021 .
17 . Extension of tax holiday for start-ups by one more year.
18 . Govt to extend eligibility of erstwhile tax benefit on home loan up to 31.03 2022
19. To establish a National Faceless Income Tax Appellate Tribunal Centre
TO READ FM'S BUDGET SPEECH IN ENGLISH , CLICK HERE
UNION BUDGET MOBILE APPS :
Dated 31.01.2021 : Finance ministry has released Mobile App wherein you can access 12 budget documents .
To download the App in Android Phones from Google Playstore , CLICK HERE
To download the App in Apple phones from App stores , CLICK HERE
Dated 31.01.2021 : Finance ministry has released Mobile App wherein you can access 12 budget documents .
To download the App in Android Phones from Google Playstore , CLICK HERE
To download the App in Apple phones from App stores , CLICK HERE
HALWA CEREMONY 2021 CONDUCTED
FM IN HALWA CEREMONY
WILL THE BUDGET WILL ALSO BE SWEET FOR GENERAL PUBLIC ?
Dated 24.01.2021 : The Halwa ceremony, marking the final stage of the Budget making process for Union Budget 2021-22, was held in North Block yesterday afternoon in the presence of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. A customary Halwa ceremony is performed every year before the “lock-in” process of Budget preparation begins.
At Halwa Ceremony, FM was accompanied by MoS Shri Anurag Thakur , Finance Secretary & Secretary Revenue,Secretary Expenditure; Secretary Economic Affairs, Secretary DIPAM; Secretary Financial Services; CEA, Additional Secretary (Budget) & other officials of the Ministry.
On the occasion, Finance Minister Smt. Nirmala Sitharaman also launched the “Union Budget Mobile App” for hassle-free access of Budget documents by Members of Parliament (MPs) and the general public using the simplest form of digital convenience. The mobile App facilitates complete access to 14 Union Budget documents, including the Annual Financial Statement (commonly known as Budget), Demand for Grants (DG), Finance Bill etc. as prescribed by the Constitution. ( App is yet to be available for general public ) .
The Union Budget 2021-22 is to be presented on 1st February, 2021 in paperless form for the first time .
Economy is now in he midst of recession and recovery from the effects of the pandemic covid-19 , lockdown , retail inflation , unemployment and underemployment . It has caused immense damage to the revenue of the government . Bright spot now is the development of various vaccines from scientific community across the nations including in India . We have to see how FM will handle the crisis in her new budget presentation to ultimately lead to 5 trillion economy of dreams . Further whether there will be additional tax burdens to the common men to tide over the revenue deficit or there will be incentives and tax reliefs to give boost to demand side of the economy ? . Whether the budget will be sweet one and light on the purses or people have to face the burden to tide over the crisis ?
We will be bringing the live coverage of the budget presentation on 1st , February and you may bookmark this page .
EARLIER BUDGET PRESENTATION OF MS NIRMALA SITHARAMAN
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HIGHLIGHTS OF UNION BUDGET 20-21 PRESENTED BY FM NIRMALA SITHARAMAN
HIGHLIGHTS OF THE PROPOSALS FOR FINANCIAL YEAR 2020-21 IN HER SPEECH
1. Ms Nirmala Sitharaman delivered her second presentation of union Budget for Fy 2020-21 at the scheduled time of 11.00 am on 01.02.2020
2. Allocations : Rs 20,000 crores for renewable energy sector , Rs 1.00 lakh crores for education , Rs 69,000 crores for Health Care sector
3. Tax Payer's charter will be introduced in statute .
4. National recruitment Agency will be instituted for common entrance to bank jobs and non-gazetted posts in the government .
5. FM assures that Depositor's money would be safe .
5. DICGC INSURANCE WILL BE INCREASED TO RS 5.00 LAKHS FROM EXISTING RS 1.00 LAKH
6. Holding Company for LIC will be established via IPO
7. FISCAL DEFICIT FOR 2019-20 ESTIMATED AT 3.8 % AGAINST EARLIER COMMITMENT OF 3.3 %
BUDGET2020 HIGHLIGHTS - INCOME TAX SLABS AND RATES FOR FY 2020-21
DIRECT TAX :
8. SIMPLIFIED INDIVIDUAL TAX REGIME WILL BE INTRODUCED .
PROVIDED YOU FORGO EXEMPTIONS AND RELIEFS ,
9 . NO CHANGE AT 5 % FROM RS 2,50,000 RS 5 .00 LAKHS
10 INCOME TAX AT 10 % BETWEEN 5 LAKHS AND RS 7.5 LAKHS
11 INCOME TAX AT 15 % BETWEEN 7.5 LAKHS AND RS 10 LAKHS
12. INCOME TAX AT 2O % BETWEEN 10 LAKHS AND RS 12.5 LAKHS
13 . INCOME TAX AT 25 % BETWEEN 12.5 LAKHS AND RS 15 LAKHS
( WE ARE AWAITING FOR CLARIFICATION ON WHICH EXEMPTION AND RELIEF TO BE FOREGONE )
14. PRE-FILLED ITR FORMS WILL BE MADE AVAILABLE
15. Dividend Distribution Tax removed , but dividends to be added to individual incomes
16. PAN will be allotted on line on the basis of Aadhaar
17 . IF YOU DON'T WANT FORGO RELIEFS AND EXEMPTIONS , YOU CAN CONTINUE WITH OLD SLABS .
TO READ FINANCE BILL , CLICK HERE TO READ FM SPEECH , CLICK HERE
FOR KEY FEATURES OF THE BUDGET , CLICK HERE
8. SIMPLIFIED INDIVIDUAL TAX REGIME WILL BE INTRODUCED .
PROVIDED YOU FORGO EXEMPTIONS AND RELIEFS ,
9 . NO CHANGE AT 5 % FROM RS 2,50,000 RS 5 .00 LAKHS
10 INCOME TAX AT 10 % BETWEEN 5 LAKHS AND RS 7.5 LAKHS
11 INCOME TAX AT 15 % BETWEEN 7.5 LAKHS AND RS 10 LAKHS
12. INCOME TAX AT 2O % BETWEEN 10 LAKHS AND RS 12.5 LAKHS
13 . INCOME TAX AT 25 % BETWEEN 12.5 LAKHS AND RS 15 LAKHS
( WE ARE AWAITING FOR CLARIFICATION ON WHICH EXEMPTION AND RELIEF TO BE FOREGONE )
14. PRE-FILLED ITR FORMS WILL BE MADE AVAILABLE
15. Dividend Distribution Tax removed , but dividends to be added to individual incomes
16. PAN will be allotted on line on the basis of Aadhaar
17 . IF YOU DON'T WANT FORGO RELIEFS AND EXEMPTIONS , YOU CAN CONTINUE WITH OLD SLABS .
TO READ FINANCE BILL , CLICK HERE TO READ FM SPEECH , CLICK HERE
FOR KEY FEATURES OF THE BUDGET , CLICK HERE
New Updated Article
TAX PLANNING FOR FY 2020-21 ( AY 2021-22 )
Comprehensive Article on Income tax changes in Rules, Rates , Slabs , Rebates and Estimation
CLICK HERE TO READ
TAX PLANNING FOR FY 2020-21 ( AY 2021-22 )
Comprehensive Article on Income tax changes in Rules, Rates , Slabs , Rebates and Estimation
CLICK HERE TO READ
REVISED UNION BUDGET 2019 -20
HIGHLIGHTS OF REVISED BUDGET PROPOSAL FOR FY 20219-20 MADE BY MS NIRMALA SEETHARAMAN , NEW FM ON 05.07.2019
1. FM began her maiden budget speech at 11.00 am .
2. Indian economy will be $3 trillion economy this year itself
3. Public - private partnership for improving rail tracks .
4. By 2022 , all rural houses will have electric connection and LPG connection .
5. Labour laws to be transferred to 4 labour codes .
6. Rs 70,000 crores capital infusion for PSBs .
7. RBI will be regulator of housing finance sector instead of NHB
8 Rs 1.05 lakh crore will be disinvested in FY 2019-20
9 . Corporate tax at 25 % for companies with turnover less than Rs 400 crores
10. Rs 1.5 lakhs of Income tax exempted on interest on loan for EV
11. PAN and Aadhaar will be interchangeable
12. Rs 1.5 lakhs of Income tax additionally exempted on interest on housing loan under affordable housing costing up to Rs 45 lakhs ( making it total of Rs 3.5 lakhs )
13. Excise Duty on Fuels like petrol and Diesel hiked by Rs 1 per litre
14. No change in Income tax slabs
15 . Custom Duty om Gold and Jewelry increased from 10 % to 12.5 %
16 . 2 % TDS levy on cash withdrawal over Rs 1.00 crore for business payments .
17 . Surcharge on Income tax increased for persons with income above Rs 2 crore pa with 3 % for slab between Rs 2 cr to Rs 5 .00 cr and 7% beyond .
18 . MDR charges to be waived for cashless payments
19. Aadhaar Cards for NRIs on arrival in India
TO READ COMPLETE SPEECH , CLICK HERE
2. Indian economy will be $3 trillion economy this year itself
3. Public - private partnership for improving rail tracks .
4. By 2022 , all rural houses will have electric connection and LPG connection .
5. Labour laws to be transferred to 4 labour codes .
6. Rs 70,000 crores capital infusion for PSBs .
7. RBI will be regulator of housing finance sector instead of NHB
8 Rs 1.05 lakh crore will be disinvested in FY 2019-20
9 . Corporate tax at 25 % for companies with turnover less than Rs 400 crores
10. Rs 1.5 lakhs of Income tax exempted on interest on loan for EV
11. PAN and Aadhaar will be interchangeable
12. Rs 1.5 lakhs of Income tax additionally exempted on interest on housing loan under affordable housing costing up to Rs 45 lakhs ( making it total of Rs 3.5 lakhs )
13. Excise Duty on Fuels like petrol and Diesel hiked by Rs 1 per litre
14. No change in Income tax slabs
15 . Custom Duty om Gold and Jewelry increased from 10 % to 12.5 %
16 . 2 % TDS levy on cash withdrawal over Rs 1.00 crore for business payments .
17 . Surcharge on Income tax increased for persons with income above Rs 2 crore pa with 3 % for slab between Rs 2 cr to Rs 5 .00 cr and 7% beyond .
18 . MDR charges to be waived for cashless payments
19. Aadhaar Cards for NRIs on arrival in India
TO READ COMPLETE SPEECH , CLICK HERE
Union Budget 2019-20: Press Conference by Finance Minister Nirmala Sitharaman & MoS Anurag Thakur will be on 05.07.2019 at 2.00 PM
HIGHLIGHTS OF THE BUDGET PROPOSALS PRESENTED BY MR PIYUSH GOYAL ON 01.02.2019
To read Budget Proposals of Earlier years , CLICK HERE
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