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Union Budget 2023: 25 Best Things you need to know

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BUDGET ESTIMATES 2023 in Union Budget 2023

* FY24 fiscal deficit seen at 5.9% of GDP

* FY24 market borrowing seen 11.8 trillion rupees

* FY24 gross market borrowing seen at 15.4 trillion rupees

* 50-year capital expenditure, interest-free loan to states to be spent FY24

* Entire capital expenditure loan to state to be spent in FY24

* FY24 total expenditure seen at 45 trillion rupees

* FY24 total receipts net of borrowing seen at 27.2 trillion rupees

 

REVISED ESTIMATES-Union Budget 2023

Know the new regimes of the budget 2022-23.  Moreover, it seems it is one of the best budgets in India keeping in mind the middle-class people and lower middle class.

* FY23 total receipts revised estimate 24.3 trillion rupees

* Adhered to fiscal consolidation path

* FY23 fiscal deficit seen at 6.4% of GDP

* States to be allowed a fiscal deficit of 3.5% of GSDP

* FY23 capex seen at 7.3 trln rupees

* FY23 total expenditure seen at 41.9 trln rupees

* FY23 net tax receipts seen at 20.9 trln rupees

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DIRECT TAX impact in Union Budget 2023

* Reducing TDS to 10% on EPF withdrawal, market-linked debentures

* To remove the minimum threshold of 10,000 rupees on TDS

* Exempt tax on income of boards for housing, other activities

* Limits capital gains exemption on homes to 100 million rupees

* To appoint 100 joint commissioners to cut tax appeal pendency

* To name 100 joint commissioners to cut tax appeal pendency

* To allow deduction on expenditure incurred on actual payment

* To continue reforms for the next-generation income tax system

* Tax portal processed 45% of returns in 24 hours

* To strengthen grievance redressal mechanism for taxpayers

* Cut the average processing period for IT returns to 16 days

* Cut average processing period for Income Tax returns

* Aim to ease the burden, rationalize direct tax regime

 

INDIRECT TAX Regime- Union Budget 2023

* To up basic customs duty on compounded rubber to 25%, with riders

* Concessional basic customs duty of 2.5% continued on copper scrap

* Continue exemption on some raw materials for the steel sector

* To hike duty on silver ore

* Marine products recorded the highest exports in the last fiscal

* To raise customs duty on gold, silver articles

* To cut duty on lab-grown diamond seeds

* Propose to cut customs duty on shrimps

* To reduce duties on domestic manufacturing of shrimp feed

* Basic customs duty exempt on denatured ethyl alcohol

* Propose to cut basic customs on crude glycerin to 2.5%

* Basic customs duty on heat coils reduced to 15%

* Basic customs duty on electric kitchen chimneys at 15%

* Customs duty on lithium-ion cells for mobile phones stays

* To cut customs duty on some TV parts to 2.5%

* Extend customs exemption on machinery imports for lithium-ion cells

* To give duty sops on the mobile phone camera lens

* Propose to reduce customs duties on several items

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Impact on ECONOMY

* Capital expenditure to crowd in private investment

* Capital investment outlay will be 3.3% of GDP

* FY24 capital investment outlay up 33% at 10 trln rupees

* Capital outlay on infra hiked to 10 trln rupees

* Effective capex of Centre at 13.7 trln rupees, 4.5% of GDP

* Economic growth for FY23 is seen at 7%

* FY23 GDP growth highest among all economies

* Per capita income has more than doubled

* 7% economic growth seen despite global slowdown

* India economy now 5th largest from 10th nine years ago

* World has recognized the Indian economy as a bright star

* Economy has become a lot more formalized

* Set up producer enterprises to scale up consumer markets

* Rural livelihood plan extended to mobilize millions

* Economic agendas include strengthening macro stability

* Economic agendas include a strong impetus for growth, job creation

* Economic empowerment of women key to India at 100

* National rural livelihood mission extended

* Economic agendas include ample opportunities for citizens

* Per capita income more than doubled to 197,000 rupees

* 4 opportunities transformative for India at 100

* Govt capital expenditure to provide a cushion against global headwinds

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REFORMS

* To simplify the KYC process, adopting a risk-based approach

* Announces PM Vishwakarma Kaushal Samman for artisans

* Vishwakarma plan to boost quality, and reach of artisan products

* To set up co-op societies for uncovered panchayats, villages

* National database to enable mapping of cooperative societies

* Aatma Nirbhar clean plant program outlay 22 bln rupees

* To adopt a cluster-based, value-chain plan via PPP for cotton

* To launch Aatma Nirbhar clean plant program

* National data governance policy to promote research by startups

* 3,400 legal provisions decriminalised for ease of business

* National data governance policy will be brought out

* 39,000 compliances reduced to enhance ease of doing business

* To set up three Centres of excellence for AI

* Unveils Jan Vishwas Bill to amend 42 central Acts

* Outlay for PM-Awas scheme raised by 66% to 790 bln rupees

* Gobardhan scheme to have outlay of 100 bln rupees

* To launch the Gobardhan scheme to promote a circular economy

* Digilocker for secured sharing of documents with authorities

* To set up DigiLocker for MSMEs, big businesses, trusts

* To expand the scope of documents in Digilocker

* To change some plan’s financing to result-based vs input-based

* To have graded settlement terms under vivaad se vishwash-II

* Unveils phase-3 e-court, an outlay of 70 bln rupees

* To facilitate the use of PAN as a common identifier by law

* To use Digilocker, Aadhaar a one-stop solution for address

* PAN to be a common business identifier for entities

* To simplify know-your-customer norms to a risk-based approach

* Unveils common business identifier with PAN as base

* Data governance policy to enable access to anonymous data

* Processing center to respond to forms under the Companies Act

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AGRICULTURE

* Digital public infra for open source interoperable farm ops

* Agriculture Fund to help bring in modern techniques

* Agriculture fund to get innovation to meet farm challenges

* Agriculture Accelerator Fund to boost agri start-ups

* Digital public infra to enable inclusive farmer-centric svc

* Cash transfer of 2.2 trln rupees to 114 mln farmers

* To set up large co-op societies for fisheries, dairy farming

* Model by-laws for multipurpose primary agri credit societies

* Decentralised storage capacity to help farmers store crops

* Govt promoting cooperative model for small, marginal farmers

* 63,000 primary agri credit societies set worth 25 bln rupees

* To make an institute of millets hub for research globally

* New sub-scheme with 60 bln rupees outlay for fisheries

* Farm credit to focus on animal husbandry, dairy, fisheries

* To aid the Indian Institute of Millets as center of excellence

* To up FY24 farm credit target to 20 trln rupees

* Digitalising 63,000 agri credit societies for 25 bln rupees

* Digital public infrastructure to aid crop estimation, market intelligence

* Digital public infrastructure to support agritech industry, start-ups

* To facilitate 10 mln farmers to adopt natural farming

* To provide financial support to biomass, bio-manure sector

* To launch PM-PRANAM to promote alternate fertilizers in states

* 200,000 rupees/member cap on deposits to primary agri banks

* Co-ops can claim cane payments before FY17 as expenditure

* Low tax of 15% till Mar 31, ’24 for new co-ops that start manufacturing

OTT

POWER AND ENERGY

* Central support of 83 bln rupees for Ladakh renewable energy

* To set up a framework for battery energy storage projects

* Allocates 207 bln rupees for renewable energy plan in Ladakh

* 350 bln rupees priority capital towards energy transition

* To launch a green credit program under Environ Act

* Target of 5 MMT for green hydrogen production by 2030

* Outlay of 197 bln rupees for the energy transition

* To build focus on green growth

* Of states’ 3.5% of GSDP, 0.5% tied to power sector reforms

* Target of 5 MMT/year for green hydrogen production by 2030

* Outlay of 197 bln rupees for national green hydrogen mission

* To exempt GST on blended CNG

* To aid battery energy storage systems of 4,000 MWh

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EDUCATION

* Collaboration with NGOs to inculcate literacy

* To ramp up medical schools for high-end manufacturing, research

* To ramp up medical schools for skilled manpower, technology

* To set up National Digital Library for children, adolescents

* To set up multi-disciplinary schools for medicine, equipment

* To re-envision teachers’ training plans

* Nursing colleges co-locate with existing medical colleges

* To set up 157 nursing colleges

* To support multidisciplinary courses for medical devices

* 740 Eklavya schools serving 350,000 tribal students

* To recruit 38,800 teachers and staff for Eklavya schools

* National book trust to give books in English, local languages

* National book trust to give books to digital libraries

* 5G development labs to have smart classrooms

* 100 labs to be set up to develop 5G apps in engineering institutions

INDUSTRY

* To encourage pharma companies to invest, research in priority areas

* Encourage industry to invest in pharma research, innovation

* New program to promote research, and innovation in pharma

* To avail some ICMR labs for collaborative research in public, private

* Large potential to be tapped into tourism

* Tourism promotion on mission mode with PPP

* Tourism promotion on mission mode with states’ participation

* To promote amenities in border areas in a vibrant village plan

* Every tourist destination is to be developed as a complete package

* Tourism-related information to be made available on the app

* Huge opportunity for jobs, and entrepreneurship in tourism

* Private investment picking up post-pandemic

* To set up 10,000 bio input centers for pesticide manufacturing network

* 5% CBG mandate for companies marketing natural gas, biogas

* Customs duty cut on the lab-grown diamond to cut output cost

* To cut customs duty on lab-grown diamonds

* R&D grant to one IIT to boost lab-grown diamonds for 5 years

* New scheme to cut interest on MSME loans by 1%

* Revamped MSME credit guarantee plan from Apr 1

* New scheme to aid 2 trln rupee credit flow to MSMEs

* To give 90 bln rupees for revamped MSME credit guarantee plan

* Benefit of carrying forward of loss on shareholding change for startups

* To raise the startup’s incorporation date for tax benefits by 1 year

* To up National Calamity Contingency duty on cigarettes to 16%

 

INFRASTRUCTURE

* To spend 100 bln rupees/year for urban infrastructure development fund

* Outlay includes 150 bln rupees in private investment in transport infrastructure

* NHB to manage new urban infrastructure fund

* Urban infrastructure fund to help in priority sector lending

* States, cities to be pushed to take up sustainable cities plan

* To invest 750 bln rupees in transport infra projects

* To add 50 airports, and helipads for regional air connectivity

* 100 critical transport projects for multiple sectors identified

* Capital outlay for railways highest ever, 9 times over FY14

* Infra finance secretariat to help states get private investment

* Capital outlay of 2.40 trln rupees for Railways

* Infrastructure, investment, and green growth among 7 priorities

* Priority is inclusive development, reaching the last mile

* Green growth plans help generate green employment

* Green growth plans help cut carbon footprint

* Implementing many plans for green growth

* To enable 100% mechanized desludging of sewers

* Enhanced focus on scientific management of dry, and wet waste

* Investments in infra have a multiplier effect on the economy

* Amritdharohar plan to boost optimal use of wetland, tourism

* To promote coastal shipping for freight, and passenger via PPP

* Amritdharohar plan to promote wetlands over the next 3 years

* Propose MISHTI plan for mangrove plantation along the coastline

FINANCIAL SECTOR, MARKETS

* 126 trln rupees worth of UPI transactions in 2022

* To incentivize cities to up credit scores for municipal bonds

* To continue 50-year interest-free loan to states for 1 more year

* To continue financial support to boost digital payments

* Investor protection fund to help reclaim shares, dividend

* Digital payments rose 76% in 2022 by transaction count

* To set up investor education, protection fund

* Central processing center for faster response to companies

* Derivatives to be a valid contracts for offshore SEZs

* Allow acquisition of IFSC bank unit by foreign banks

* Propose amendment to Banking Companies Act, RBI Act

* To amend IFSC Act

* To set up single-window IT system of IFSCA

* Extends tax benefit for GIFT City to Mar 31, 2025

 

REGULATORY

* Public consultation to be brought to the financial regulation making

* Seek proposals from the public, and regulators to cut compliance cost

* To give a time limit for applications under regulations

* Financial regulators are to be told to comprehensively review rules

* To set a national financial info registry for robust credit flow

 

SOCIAL SECTOR

* To roll out a one-time small saving scheme Mahila Samman Saving certificate

* Mahila savings plan to offer partial withdrawal

* Mahila savings plan tenure 2 years, interest 7.5%

* Mahila savings plan deposit facility up to 200,000 rupees

* Mahila saving certificate for 2 yrs up to Mar 2025

* Deposit cap on senior citizen saving plans up at 3 mln rupees

 

SKILL DEVELOPMENT

* Unified Skill India digital platform to link with MSMEs

* To focus on on-job training under PM Kaushal Vikas Yojana 4.0

* 4.7 mln youth to get stipend for three years

* Fourth version of PM Kaushal Vikas plan to be launched

* To set up 30 skilling centres for global jobs to youth

* 30 national centres to skill youth for global opportunities

* To launch PM-Kaushal Vikas scheme 4.0

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HEALTHCARE

* Sickle cell mission to cover 70 mln people in tribal areas

* To launch a mission to eliminate sickle cell anemia

* Mission is to eliminate sickle cell anemia by 2047

 

COVID-19 MEASURES

* During a pandemic, we ensured no one goes to bed hungry

* PMGKAY spend of 2 trln rupees to be borne fully by Centre

* Provided free food grains to 800 mln people for 28 months

* To return 95% of the forfeited amount to pandemic-hit MSMEs

 

BROAD THEMES

* Adopts 7 priorities to guide through Amritkal

* This is a blueprint drawn for India at 100

* Hopes to build on the foundation of the previous Budget

* Builds on prosperous, inclusive India

* Targeted benefits helped in inclusive development

* Intend fruits of development reach all sections of society

* Made progress in attaining sustainable development goals

* Govt efforts since 2014 ensured better quality of life for all

* Focus on reforms, and sound policies helped in performing well

* To give free food grain to all antodaya families for 1 year

 

Other budget changes that are made in Union Budget 2023

* Co-operation is a value to be cherished

* Research by industry players to help set up the AI ecosystem

* Industry players to aid in AI research for farm, health

* To formulate a detailed framework for pump storage

* Adequate funds allocated to scrap old govt vehicles

* Mission Karmayogi to help upgrade civil servants’ skills

* Committed to transparent, accountable administration

* Builds on sustained focus on J&K, Ladakh, northeast areas

* Sab ka saath, sab ka vikas facilitated inclusive development

* Youth power, financial sector among 7 priorities

* Govt provided 446 mln insurance covers

* 478 mln PM Jan Dhan bank accounts opened

* We have significantly improved our status on many indices

* Vision for Amritkal is the tech-driven economy

* Need Sabka Saath, and Sabka Prayas for robust public finances

* 100,000 ancient inscriptions to be digitalized

* To provide financial support to poor persons in prisons

* 53 bln rupees for drought-prone central Karnataka

* 150 bln rupee for PM primitive vulnerable tribal plan for 3 years

* To improve the condition of primitive vulnerable tribal groups

* To launch primitive vulnerable tribal group

* Financial bodies to help promote financial literacy

* Moving to 6th priority of empowering youth

* G20 presidency chance to strengthen India in world economic order

* Unity malls in state capitals to showcase 1 district 1 product

About the author

Megha Singhi

I'm a travel Bug whose part-time work is trying new cuisines. And I adore writing and expressing my thoughts in words with conceptual thinking

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