Union Budget 2014-15: Key Highlights

Union Finance Minister Arun Jaitley presented Narendra Modi government’s first budget in Lok Sabha on July 10. While presenting the Union Budget 2014-15, Arun Jaitley vows to fulfill the aspirations of the people as well as that of the next generation. “People have voted for a change. India aspires to grow,” he said.

The Budget focuses more on FDI and PPP model to boost the economy and development. FDI in Defence Production and Insurance Sector has been increased. He also focused more on Agriculture, Healthcare, Road Network, Education, Technology and Women Welfare. He also announced various tax reliefs for the taxpayers. For the first time in the Budget history, the Finance Minister took a five-minute break, which was considered quite unusual.

Key Highlights of Union Budget 2014-15:

Objectives:

* Looking forward to lower inflation

* There are green shoots of recovery in the global economy

* The budget is the most comprehensive action plan

* The steps announced today are only the beginning of the journey to be taken for macro economic stabilization

* We look forward to a 7-8% growth rate

* The challenge is to create a vibrant and strong India

* Need to revive growth in manufacturing sector

* Considering two years of low GDP growth, a large subsidy burden, target of 4.1% fiscal burden is daunting

* Slow decision making has resulted in loss of opportunity

* Need to generate more resources

* Bold and directional steps to be taken to spur the economy

* Aim to lower inflation

* Oil Crisis created by Iraq Crisis

* Government will not ordinarily change policies retrospectively, which creates a fresh liability

* FY 17 fiscal deficit target at 3%.

 

Policy Initiatives:

* A New Urea Policy to be formulated

* GST will streamline tax administration and result in higher tax collection for center and states

* Committed to providing stable tax regime which is investor friendly

* High-level committee to look into all retrospective tax cases

* To strengthen authority for advance ruling in tax

* Transfer pricing is major area for litigation; proposes changes in transfer pricing regulation

* FDI in several sectors to generate additional resources

* Manufacturing units to be allowed to sell products through all means, including the e-commerce route without any prior permission

* Proposes measures to encourage development of smart cities

* 49% FDI in Defence Production

* Cap on FDI in Insurance to be raised to 49%

* Will examine proposal to give additional autonomy to banks and make them more responsible

* To sell shares in banks to retail investors

* Tax sops for investment in FDI and Insurance.

 

Schemes and Projects:

* 100 smart cities to be set up

* E-Visa system to be introduced at nine airports of India within next six months. This will facilitate visas on arrival

* Skill India program to be launched for the training and skill development among youths

* Irrigation – Pradhan Mantri Krishi Sichai Yojana at Rs 1,000 crore

* Sanitation Drive – Every household to be covered by 2019

* Deen Dayal Upadhyay Gram Jyoti Yojana – Rs 500 crore. It will give 24/7 power supply to all homes

* Rs 200 crore for Sardar Patel Statue in Gujarat

* Rs 6,000 crore for welfare of Senior Citizens

* One year pension for all senior citizens

* Rs 50,548 cr proposed for SC Development

* EPFO will launch a unified account scheme for portability of Provident Fund accounts

* To set up a committee to examine how money lying unused in postal savings can be utilised

* Schemes for disabled persons in the country

* 15 new Brail presses to be established and revival of 10 existing ones to print currency notes with Braille

* Rs 14,389 crore for PMGSY in rural development (20% hike)

* Rs 1,000 crore assistance for EP Subscriber Scheme

* Backward Regional Grant Fund to address inter regional inequalities

* Rs 2,100 crore for National Watershed Programme

* National Housing Banking Programme at Rs. 8.000 cr

* No cost reduction in MGNREGA.

* Rs 500 crore for Price Stabilization Fund to fight price rise

 

Women:

* Rs 150 crore for Women Safety on Roads

* Curriculum in Academics to include gender sensitization

* Rs 100 crore for girl child project – ‘Beti Padhao, Beti Badhao’

* Crisis Management Center for women at Delhi; money to be provided from Nirbhaya Fund

* Special SEZs for Women in 100 Districts.

 

Health Schemes:

* 4 new AIIMS in Andhra Pradesh, Vidarbha (Maharashtra), West Bengal and Purvanchal (Uttar Pradesh) @ Rs 500 crore

* Vision to set up AIIMS in every state of the country

* Rs 3,600 crore for National Rural Drinking Water programme

* 15 Model Rural Health Research centers to be set up for rural health issues

* 12 more Govt Medical colleges with dental facilities.

 

Education:

* Rs 100 crore for Virtual Classrooms

* Rs 28,000 crore for sanitation at all primary schools

* Center of Excellence in Madhya Pradesh named after Lok Nayak JaiPrakash Narayan

* Pt Madan Mohan Malaviya Teaching Programme to be started

* To set up 5 new IIMs – Odisha, Bihar, Punjab, Himachal Pradesh and Maharashtra

* To set up 5 new IITs – Jammu, Chhattisgarh, Kerala, Andhra Pradesh and Goa

* Rs 500 crore for 5 new IIMs and 5 new IITs.

 

Technology:

* Focus on Software Startups

* Digital India Programme for Internet in Villages

* Rs 100 cr for Community Radio Centres; 600 new and existing ones will be supported

* National Rural Internet and Technology Mission @ Rs. 500 crore

* Rs 100 crore for Rural Entrepreneurship Programme

* Development of Metro rails in PPP mode

* Rs. 100 cr for metro scheme in Ahmedabad and Lucknow

* Metro Projects at all cities with 20 lakh people

* Rs 100 cr for development of Technology Development Fund.

 

Agriculture:

* Rs 200 crore for Agriculture University in Andhra Pradesh and Rajasthan, and Horticulture University in Haryana, Telangana

* Rs 100 crore for Agricultural infrastructure

* Rs 100 crore for Soil Cards for Farmers

* Soil Testing Labs across the country @ Rs 50 crore

* New institute for study climate change. National Adaption Fund to be set up.

* Farmers to get 3% incentives on agricultural loans upon timely repayment

* State Governments to be encouraged to develop farming markets

* To provide finance to 5 lakh landless farmers through NABARD

* Rs 50 cr for indigenous cattle breed and blue revolution for inland fisheries

* Additional Rs. 5,000 cr for RIDF

* Rs. 5000 cr short time rural credit refinance fund for 2014-15

* Rs 8 lakh crore for agricultural credit in 2014-15

* Rs 200 crore for setting up 2000 producers’ organisations across the country

* Rs. 100 cr for Kisan Television to provide real time information on various farming and agriculture issues

* Rs 5,000 crore for Scientific Agricultural Warehouses.

 

Miscellaneous:

* Urban renewal will address drinking water, use of recycled water, solid waste management, digital connectivity; 500 habitats supported

* Mission for low cost housing @ Rs 4000 crore

* Rs 100 crore for Modernization of Madrasas

* Slum development to be included in Corporate Social Responsibility activities

* Rs 50,000 crore for Urban Housing

* All government departments and ministries to be integrated through E-platform by Dec 31, 2014

* New industrial clusters on Golden Quadrilateral

* Amritsar-Kolkata Master plan to be finalized

* 7 Industrial Smart Cities to be set up

* Effective steps to be taken to revive SEZs

* Apprentice Act to be suitably amended to strengthen the Apprentice Training Scheme

* Rs 10,000 crore fund for MSMEs

* New committee will look into financial help to MSMEs

* States to be encouraged to focus on exports

* Rs 50 crore for Pashmina Production program in J&K

* Handloom Facilitation Centre in Varanasi

* Rs. 200 cr for 6 more textile clusters in Rae Bareli, Lucknow, Surat, Bhagalpur

* 16 new Port Projects in Pipeline

* Development of Hastkala Academy in PPP mode

* Rs 37,800 crore for National Highways and State Highways

* Rs 3,000 crore for road network in North East

* Rs 14,389 crore provided for Pradhan Mantri Gram Sadak Yojana

* New Airports in Tier I and Tier II cities through PPP mode

* New Inland Waterway project from Allahabad

* Rs. 4200 cr for Jal Marg Vikas (Inland Waterway) project on river Ganga connecting Allahabad to Haldia – 1620 km

* Existing impasse of coal sector will be resolved

* Rs 500 crore for Ultra Modern Solar Projects in Rajasthan, Tamil Nadu and Leh

* Development of Gas Pipelines of 15,000 km on PPP mode

* Use of PNG to be encourages

* Production of Gas and Petroleum to be increased

* Revision of rate of royalty on minerals to be taken up on request from the States

* Rs 100 crore for War Memorial along with a War Museum to be set up at Princess Park near India Gate in Delhi

* Rs 990 crore for development of villages along the border

* Rs 50 cr for construction of National Police Memorial

* * Biotech clusters to be set up in Bangaluru and Faridabad to take science and technology to new heights

* Rs 100 crore fo Sports University in Manipur

* Rs 500 crore fund for displaced Kashmiri Migrants (Pandits)

* Rs 100 crore for National Himalayan Studies in Uttarakhand

* Rs 200 cr for upgradation of indoor and outdoor stadium in J&K to international standards.

* To set up national sports academy for different sports in different parts of India

* Rs 1000 cr provided for rail connectivity in North East region

* Rs 100 cr for development of organic farming in north east region

* Rs 200 crore for power reforms in Delhi

* Rs 500 crore for water reforms in Delhi

* Rs 50 crore for construction of Renuka Dam in NCR

* “Arun Prabha” channel for NE region; will be 24/7 channel

* Rs 150 cr for communication needs of Andaman & Nicobar islands

* Rs 2,250 crore to improve weather infrastructure.

 

Tourism/Culture:

* Rs 100 crore for Heritage Conservation – Amritsar and Mathura have been picked up

* 5 Touirst Circuits across Religious Centres

* Rs 2037 crore for Ganga Development Project – ‘Namami Ganga’

* Rs 100 crore for River Linking projects

*  Rs 100 cr for development of Archaeological sites. Gaya to be developed as world class tourism spot

*  NRI fund for conservation of river Ganga to be set up

* Rs 237 crore for cleaning of rivers

Rs 100 crore for River-Front beautification

* Kakinada Port and adjoining areas to be developed

* Rs 50 crore for modernization of Ghats in places like Varanasi and Patna.

 

Finance:

* To strengthen stock market regulation

* ADR/GDR regime to be liberalised

* To deepen currency market

* Uniform KYC Norms for entire Financial Sector

* To provide all households with banking facilities; there should be at least 2 bank accounts in each household

* Easy loans for infrastructure sector

* Wage ceiling for EPFO schemes increased to Rs 15,000 from existing Rs 6,500 per month

* Additional benefit for small savers – PPF annual limit increased to Rs 1.5 lakh

* Small Savings Instrument for Girl Child

* Additional amount of Rs 5,000 crore added to Defence Outlay (against the interim budget) to make it Rs 2.29 lakh crore

* Revenue deficit to fall below 6%.

* Rs 80,000 crore for Child Development

* Rs 98,000 crore for Women Development.

 

Taxation:

* Personal Income Tax Exemption Limit increased to Rs 2.5 lakh

* For Senior Citizens above 60, the tax exemption limit increased to Rs 3 lakh

* Housing Loan Rebate increased from Rs 1.5 lakh to Rs 2 lakh.

* Investment limit (tax exemption) under 80 C increased to Rs 1.5 lakh.

* Investment allowance at 15% for 3 yrs for investments of more than Rs 25 cr in plant and machinery

* No change in direct tax rates

* 60 more Ayakar Sewa Kendras to be set up in the country

* Education Cess to continue at 3%

* No customs duty on CRT TVs, LEDs and LCDs below 19 inches

* Small LEDs, LCDs, Computer Monitors, Precious Stones, Mobile Phones, Soaps, Oil Products, Branded Clothing, Diamonds, Packaged Food, Sports Equipments, Solar Panels, Footwears, TV sets to be cheaper

* Steel Products, Tobacco, Gutkhas, Pan Masalas, Aerated Drinks, Radio Taxis to be costlier

* Customs duty hiked on stainless steel

* Edu Cess on imported electronic products

* Export duty on Bauxite enhanced from 10% to 20%

* Excise duty on footwear reduced from 12% to 6%

* Excise duty for specified food package industry reduced from 10% to 6%

* Excise duty on cigarettes and tobacco products hiked by up to 72%

* 5% excise duty on aerated drinks containing sugar

* Clean Energy cess increased from Rs 50/ tonne to Rs 100/tonne

* Loading/unloading and transportation of cotton exempted from service tax

* Service Tax on AC Bus Travel

* Service Tax on Online Advertisements

* Advertisement in Print Media exempted from Service Tax.

Arun JaitleyBudget 2014-15Budget HighlightsFinanceFinance MinisterTax ReliefUnion Budget