Transcript for:
Lecture Notes on Budgeting and its Evolution

1959 just a few years after the first war of independence British rule over India was shaky the Rebellion had been put down but questions remained so Queen Victoria sent a new officer to India someone to put the house in order especially the finances his name was James Wilson back then he was a British MP in the House of Commons but when Victoria asked him he resigned and he set saale for India and once here he got down to business Wilson's job was to create a new tax regime in India also to try and introduce a paper currency so in 1860 he presented a budget don't think of it as the budgets of today this was much smaller but Wilson did make a big change he introduced income tax collection if you earn more than 200 rupees you had to pay taxes that was the rule Wilson had a lot of ideas in the pipeline but the same year he passed away in Kolkata lots of rumors surround His Last Words apparently he said take care of my income tax that's what happened budgets became a feature of India we continued it even after independence of course it's undergone many changes today's budget is very different from the colonial ones but where did it all start when did governments start preparing budgets time for a flashback the word budget is relatively new but the practice is pretty old dating back to ancient empires like the Egyptians and the Babylonians I mean they had to ancient Egypt is often called a command economy so the Pharaoh controlled everything the grain Supply the barter system the canals all of it so a budget was necessary same for the Romans their vast Empire also needed a budget in 150 CE the Romans had a lot of income some 12,000 kg of gold also 6,000 kilos of silver and where did this income come from Mostly Wass in contributes but Rome's budget was not always this good around 60 BC it was in crisis too much debt too little income so the Roman economy was sinking then came Julius Caesar he brought more fiscal responsibility to Rome his successors introduced income tax that's how Rome balanced its books Indian Empires also had budgets like the Morin Dynasty their revenue system was based on cilia's arastra you had things like a common tax regime routine crop collection even a common currency system it was introduced by Chandra Gupta Mor when Ashoka came to power trade was growing more infrastructure was needed so much like today allocations were made some money was set aside for building roads some were set aside for waterways and successive Empires perfected this like the mugal Akbar had an excellent fiscal policy you could say he had no choice the mugul empire was among the largest in the world at made up 20% of global GDP back then so you needed fiscal discipline taxes were not uniform it was a bit Progressive what you paid depended on your land productive land equaled more taxes less productive land equaled less taxes now all these examples tell the same story budgets have been around for a long long time even before money came into existence just two differences though it wasn't as sophisticated as it is today it was also never a single document presented on a single day it was a combination of many policies and when did that change over a period of many centuries in 1689 a revolution swept across Britain the Glorious Revolution soon the monarchy lost its Supremacy the parliament took over that position so the king or prime minister could not spend as they wished they needed the parliament's approval but this was rudimentary parliament's control only extended to military Affairs like how much money would soldiers get or how much money should the Navy get and the logic was quite simple the king should not be able to raise an Army against Parliament so the military budget was controlled the rest would follow gradually around the 18th century Ministers of the crown would carry their expenditure plans to Parliament and how would they carry them in a large leather bag initially this bag was called the budget not the papers inside it came from the Latin word bulga from bulga came the French word bouette which means a bag or pouch and from bouette came budget Robert Walpole started this trend he was the first prime minister of Britain he started calling the expenditure discussions opening off the budget this was way back in 1733 by the year 1800 it became the norm budget came to be universally accepted it still wasn't a single day event the British budget was a patchwork a little bit here a little bit there basically a bunch of different expenditures and policies that would only change in the coming decades meanwhile the French caught on especially in Napoleon he wanted more control over the French military and what's the best way to do that to control the funding in 18003 the French adopted the English word budget it went on to be refined and expanded by the 1860s it was France's most important policy document officials were now writing down everything expensive Revenue accounts of each department everything was compiled into a single document across the channel the Brits were impressed in 1861 they set up the Public Accounts Committee in 1866 the auditor General's office was set up so budgets kept getting more refined and England and France were colonial Powers what they did at home they took abroad so the colonies also got budgets you can see a different experience in the United States though in 1790 Alexander Hamilton submitted an informal budget to the US House Hamilton was America's first treasury secretary his budget was called a Report on Public Credit a formal budget would come much later it took more than a century after 1911 some US states and cities adopted budget laws so the next step was obvious a formal National budget it finally happened in 1921 the budget and accounting Act was passed it put the US president in charge he or she must plan and prepare the budget who gets what which department needs more money which department needs a cut all of that is decided by the president the budgets we see today evolved in the last century and a couple of reasons for that one was a Great Depression a period of financial Decline and crisis in the 1930s it was like a wakeup call governments realized that free market alone is not enough there has to be intervention some sectors may have to be prioritized and how do you do that with budgets secondly budgets have become populist tools want to announce a big Bank policy use the budget want to reform or open up your economy again use the budget it became a gauge for government policy India's budget has undergone many changes after Independence the first one was presented in November 1947 by this man RK shanmugam chetti he served as the danan of Kochi but chti resigned in 1948 so the next few budgets were presented by John mat an economist from Kerala and since then we've we've had a long list of budgets of course some of them stand out like the 1991 reform budget it opened up the Indian economy to the outside world or the 1997 dream budget which reformed India's tax regime or the 2000 Millennium budget which pushed India into the 21st century each government has left its mark on this process including the current one in 2017 the railway Union budgets were merged until then they were separate in 2021 the budget documents were gone in their place came a tablet the idea was to avoid too much contact during covid so the budget keeps evolving it took centuries for the current form to emerge this single day long speech format honorable speaker but in a way we are also going back the budget still gives you important fiscal indicators like growth projections or deficit Target or fund allocations but a lot of work is now done outside the budget much like it was done centuries ago so I guess it's a process that will keep evolving based on need time and context [Music] man with G honorable speaker I present the interim budget for 2425 the Indian economy has witnessed profound positive transformation in the last 10 years the people of India are looking ahead to the future with hope and optimism With the blessings of the people when our government under the Visionary and dynamic leadership of honorable prime minister s Narendra Modi assumed office in 2014 the country was facing enormous challenges with sapka sapka vikas as its Mantra the government overcame those challenges in right Earnest structural reforms were undertaken Pro people programs were formulated and implemented promptly conditions were created for more opportunities for employment and Entrepreneurship the economy got a new wigor the fruits of development started reaching the people at scale the country got a new sense of purpose and hope naturally the people blessed the government with a bigger mandate in the second term our government under the leadership of honorable prime minister doubled down on its responsibilities to build a prosperous country with Comprehensive development of all people and all regions our government strengthened its Mantra to sapka sapka vikas and sapka vishwas our development philosophy covered all elements of inclusivity namely social inclusivity through coverage of all strata of the society and geographical in inclusivity through development of all regions of the country with the whole of nation approach of sapka prayas the country overcame the challenges of once in a century pandemic took long strides towards atbar bhat committed to punch pran and laid solid foundations for the amital as a result as a result our young country has high aspirations pride in its present and hope and confidence for a bright future we expect that our government based on its stupendous work will be blessed Again by the people with a resounding mandate inclusive development and growth our Humane and inclusive approach to development is a marked and deliberate departure from the earlier approach of provisioning up to Village level development programs were thus provisioned in the last 10 years however have targeted each and every household and individual through housing for all harar Jal electricity for all cooking gas for all bank accounts and financial services for all in record time the worries about food the worries about food have been eliminated through free ration for 80 CR people minimum support minimum support prices for the produce of anad dat are periodically increased appropriately these and the Bas and the provision of basic necessities have enhanced real income in the rural areas their economic needs could be addressed rest thus spurring growth and generating jobs social justice our government is working with an approach to development that is all round all pervasive and all inclusive Surin sari or sesi it covers all costs and people at all levels we are working to make India a viasit bat by 2047 for achieving that goal we need to improve people's capability and Empower them previously social justice was mostly a political slogan for our government social justice is an effective and necessary governance model the saturation the saturation approach of covering all eligible people is the true and comprehensive achievement of social justice this is secularism in action reduces corruption and prevents nepotism prevents by baaad there is transparency and assurance that benefits are delivered to all eligible people the resour resources are distributed fairly all regardless of their social standing get access to Opportunities we are addressing systemic inequalities that had plagued our society we focus on outcomes and not on outl so that the social economic transformation is achieved as our prime minister firmly believes we need to focus on four major casts they are garib mahil yua and anad their needs their aspirations and their welfare are our highest priority the country progresses when they progress all four require and receive government support in their quest to better their lives their empowerment and well-being will drive the country forward G Kalan desan we believe in empowering the poor the earlier approach of tackling poverty through entitlements had resulted in very modest outcomes when the poor became empowered Partners in the development process government's power to assist them also increases manifold with the pursuit of sasat in these 10 years the government has assisted 25 CR people to get freedom from multi-dimensional poverty our government's efforts are now getting synergized with energy and passion of such empowered people this is truly elevating them from poverty direct benefit transfer of 34 lakh CR rupees from the government using PM jundan accounts has led to Savings of 2.7 lakh crores of rupees for the government this savings has been realized through avoidance of leakages prevalent earlier the savings have helped in providing more funds for garib Kalan PM swan has provided credit assistance to 78 lakh Street vendors from that total from that total of 78 lakh Street vendors 2.3 lakh have received credit for the third time PM janman yoga reaches out to the particularly vulnerable tribal groups who have remained outside the ra of development so far PM vishwakarma YJ provides endtoend support to Artisans and Crafts People engaged in 18 trades the schemes for empowerment of dang and transgender persons reflect firm resolve of our government to leave no one behind welfare of anad farmers are our anad every year under PM kissan saman yoga direct financial assistance is provided to 11.8 CR Farmers including marginal and small farmers crop insurance is given to 4 CR Farmers under PM fil Bea Yen these besides several other programs are assisting anata in producing food for the country and for the world electronic National agricultural Market has integrated 1,361 mundies and is providing services to 1.8 CR Farmers with trading volume of 3 lakh crores of rupees the sector is poised for inclusive balanced higher growth and productivity these are facilitated from pharmac Centric policies Income Support coverage of risks through price and insurance support promotion of Technologies and Innovations through startups empowering the Amrit PD the yua our prosperity depends on adequately equipping and empowering the youth the National Education policy 2020 is assuring the transformational reforms PM schools for Rising India PM sh are delivering quality teaching and nurturing holistic and well-rounded individuals the skill India Mission has trained 1.4 CR Youth upskilled and reskilled 54 lakh Youth and established 3,000 new ITI a large number of institutions of Higher Learning namely 7 iits 16 TripIt 7 IM am 15 as and 390 universities have been set up PM mudra yoga has sanctioned 43 cr loans aggregating to 22.5 lakh crores of rupees for entrepreneurial aspirations of our youth besides that fund of funds startup India and startup credit guarantee schemes are assisting our youth they are also becoming Rose guard dat the country is proud of our youth scaling New Heights in sports the highest ever medal tally in Asian Games and Asian par games in 20 23 reflects a high confidence level chess Pro Prodigy and our number one ranked player prananda put up a stiff fight against the reigning world champion Magnus Carlson in 2023 today India has over 80 chess Grand Masters compared to little over 20 in 2010 momentum for nari shaki the empowerment of women through entrepreneurship ease of living and dignity for them has gained momentum in these 10 years 30 CR mudra yoga loans have been given to women entrepreneurs female enrollment in higher education has gone up by 28% in 10 years in stem courses girls and women constitute 43% of enrollment one of the highest in the world all these measures are getting reflected in the increasing participation of women in Workforce Making triple talak illegal reservation of 1/3 seats for women in the Lok saaba and state assemblies and giving over 70% houses under PM AAS yoga in rural areas to women and giving over 70% houses under PM AAS yoga in rural areas to women as Soul or joint owners have enhanced their dignity exemplary track record of governance development and performance besides delivering on high growth in terms of gross domestic product the government is equally focused on a more comprehensive GDP that is governance development and performance our government has provided transparent accountable people Centric and prompt trust based Administration with Citizen First and minimum government maximum governance approach the impact of allround development is discernable in all sectors there is macroeconomic stability including in the external sector Investments are robust the economy is doing well people are living better and earning better with greater even greater aspirations for future average real income of the people has increased by 50% inflation is moderate people are getting empowered equipped and enabled to pursue their aspirations there is effective And Timely delivery of programs and of large projects economic management the multi-pronged economic management over the past 10 years has complemented people Centric inclusive development following are some of the major elements one all forms of infrastructure physical digital or social are being built in record time all number two all parts of the country are becoming active participants in economic growth number three digital public infrastructure a new factor of production as it in the 21st century is instrumental in formalization of the economy number four goods and services tax has enabled One Nation One Market one tax tax reforms have led to deepening and widening of tax base number five strengthening of the financial sector has helped in making Savings Credit and Investments more efficient number six gift ifsc and the unified regulatory Authority ifca are creating a robust Gateway for Global capital and financial services for the economy number seven proactive inflation management has helped keep inflation within the policy band now the global context honorable speaker sir geopolitically Global Affairs are becoming more complex and challenging with Wars and conflicts globalization is being redefined with reshoring and friend Shoring disruption and fragmentation of Supply chains and competition for critical minerals and Technologies a new world order is emerging after the covid pandemic India assumed the G20 presidency during very difficult times for the world the global economy was going through high inflation High interest rates low growth very high public debt low trade growth and climate changes the pandemic has led to a crisis of food fertilizer Fuel and finances for the world while India successfully navigated its way the country showed the way forward and built consensus on solutions for those global problems the recently announced India middle east Europe economic Corridor is a strategic and economic game changer for India and others in the words of honorable prime minister the corridor and I quote will become the basis of World Trade for hundreds of years to come and history will remember that this Corridor was initiated on Indian soil unquote V vision for vasit bat are V vision for viasit bat is that of prosperous bat in harmony with nature with modern infrastructure and providing opportunities for all citizens and all regions to reach their potential with confidence arising from strong and exemplary track record of performance and progress earning sapka vishwas the next 5 years will be years of UN precedented development and golden moments to realize the dream of developed India by 2047 the Trinity of demography democracy and diversity backed by sapka prayas has the potential to fulfill aspirations of every Indian as honorable prime minister in his Independence Day address to the nation mentioned I quote there is no dir of opportunities as many opportunities as we want the country is capable of creating more opportunities sky is the limit unquote strategy for amital our government will adopt economic policies that Foster and sustain growth facilitate inclusive and sustainable development improve produ it create opportunities for all help them enhance their capabilities and contribute to generation of resources to power Investments and fulfill aspirations Guided by the principle reform perform and transform the government will take up next Generation reforms and build consensus with the states and stakeholders for Effective implement M mentation it is an important policy priority for our government to ensure timely and adequate finances relevant Technologies and appropriate training for the micro small and medium Enterprises msmes to grow and also compete globally orienting the regulatory environment to facilitate the growth will be an important element of this policy mix aligning with the panchamrit goals our government will facilitate sustaining high and more resource efficient economic growth this will work towards energy Security in terms of availability accessibility and affordability for meeting the investment needs our government will prepare the financial sector in terms of size capacity skills and reg regulatory framework aspirational districts program our government stands ready to assist the states in Faster development of aspirational districts and blocks including generation of ample economic opportunities development of the East our government will pay atmost attention to make the Eastern region and its people a powerful driver of India's growth PM AAS yoga gramin despite the challenges due to covid implementation of PM AAS yena gramin continued and we are close to achieving the target of 3 CR houses 2 CR more houses will be taken up in the next 5 years to meet the requirement arising from increase in the number of families rooftop solarization and mu B through rooftop solarization 1 CR households will be enabled to obtain up to 300 units free electricity every month this scheme follows the resolve of honorable prime minister on the historic day of consecration of Sri Ram Mander in aoda following benefits are expected savings up to 15 to 18,000 rupees annually for households from free solar electricity and selling the Surplus to the distribution companies char in of electric vehicles entrepreneurship opportunities for a large number of vendors for supply and installation employment opportunities for the Youth with technical skills in manufacturing installation and maintenance housing for middle class our government will launch a scheme to help deserving sections of the middle class and I quote from honorable prime minister's work living in rented houses or slums or chars and unauthorized colonies unquote to buy and build to buy or build their own houses medical colleges several youth are ambitious to get qualified as doctors they aim to serve our people through improved Health Care Services our government plans to set up more medical colleges by utilizing the existing Hospital infrastructure under various departments a committee for this purpose will be set up to examine the issues and make relevant recommendations cervical cancer vaccination our government will encourage vaccination for girls in the age group of 9 to 14 years for preent prevention of cervical cancer maternal and Child Health Care various schemes for maternal and child care will be brought under one comprehensive program for Synergy in implementation upgradation of anganwadi centers under sakam angan and Portion 2.0 will be expedited expedited for Improv nutrition delivery Early Childhood care and development the newly designed U Win platform for managing IM immunization and intensified efforts of mission IND Indra danush will be rolled out expeditiously throughout the country aayushman bat Healthcare cover and aayushman bat scheme will be extended to all Asha work workers to all angan body workers and helpers Agriculture and food processing the efforts of value addition in agriculture sector and boosting Farmers incomes will be stepped up pradhanmantri kissan Sada yena has benefited 38 lakh farmers and generated 10 lakh employment pradan mry pranant formalization of micro food processing Enterprises yena has assisted 2.4 lakh SGS and 60,000 individuals with credit linkages other schemes are complimenting the efforts for reducing post Harvest losses and improving productivity and incomes for ensuring faster growth of the sector our government will further promote private and public investment in post Harvest activities including aggregation modern storage efficient Supply chains primary and secondary processing and marketing and branding Nano daap after the successful adoption of Nano UA application of Nano dap on various crops will be expanded in all all agroclimatic zones atbar oil seeds Aban building on the initiative announced in 2022 a strategy will be formulated to achieve atbara for oil seeds such as mustard groundnut Sesame soya bean and sunflower this will cover research for high yielding varieties wide spread adoption of modern farming techniques Market linkages procurement value addition and crop insurance Dairy development a comprehensive program for supporting Dairy Farmers will be formulated efforts are already on to control foot and mouth disease India is the world's largest milk producer with India is the world's largest milk producer but with low productivity of milch animals the program will be built on the success of existing schemes such as rria Gokul Mission National livestock Mission and infrastructure development funds for dairy processing and animal husbandry matsa Sada it was a government which set up a SE separate department for Fisheries realizing this will help in generating employment also promoting Investments the FDI inflow during 2014 to 23 was 596 billion US marking a golden era that is twice the inflow during 2005 to4 for encouraging sustained foreign investment we are negotiating bilateral investment treaties with our foreign Partners in the spirit of first developed India FDI is first develop India reforms in the states for wikit Barat many growth and development enabling reforms are needed in the states for realizing the vision of Vias with bat a provision of 75,000 CR rupees as 50-year interest free loan is proposed this year to support those Milestone linked reforms by the state governments societal changes the government will form a high powerered committee for an extensive consideration of the challenges arising from fast population growth and demographic changes the committee will be mandated to make recommendations for addressing these challenges comprehensively in relation to the goal of viasit bat amital as kavya our government stands committed to strengthening and expanding the economy with high growth and to create conditions for people to realize their aspirations on honorable prime minister in his Independence Day addressed to the nation in the 75th year of our Republic said and I quote we commit ourselves to National development with new Inspirations new Consciousness new resolutions as the country opens up immense possibilities and opportunities it is our cavia unquote every challenge of the pre 20104 era was overcome through our economic management and our reev governance these have placed the country on a Resolute path of sustained high growth this has been possible through right policies true intentions and appropriate decisions in the full budget in July honorable speaker our government will present a detailed Road map for a pursuit of viasit bar revised estimates revised estimates of 2023 24 the revised estimate of the total receipts other than borrowings is 27.56 lakh crores of rupees of which the tax receipts are 23.24% rupes the revised estimate of total expenditure is 44.9 lakh CR rupees the revenue receipts at 30.3 30.3 lakh CR rupees are expected to be higher than the budget estimate reflecting strong growth momentum and formalization in the economy the revised estimate of the fiscal deficit is 5.8% of G GDP improving on the budget estimate not withstanding moderation in the nominal growth estimates budget estimates for 2024 25 coming to the year 20242 the total receipts other than borrowings and total expenditure are estimated at 30.8 uh and 47.66 lakh CR rupees respectively the tax receipts are estimated at 26.2 lakh CR rupees the scheme of 50-year Interest free loan for capital expenditure to States will be continued this year with an outlay of 1.3 lakh CR rupees we continue on the path of fiscal consolidation as announced in my budget speech of 2021 22 to reduce fiscal deficit below 4.5 5% by 2526 the fiscal deficit in 2024 25 is estimated to be 5.1% of GDP adhering to that part so the gross net the gross and net Market borrowings through dated Securities during 2425 are estimated at 14.13 uh lakh CR rupees and 11.75 lakh CR respectively both will be less than that in 23 24 now that the private Investments are happening at scale the lower borrowings by the central government will facilitate larger availability of credit for the private sector vot on account I'll be seeking voton account approval of the parliament through the appropriation bill for a part of the financial year 20242 I will now move to Part B honorable speaker sir over the last 10 years the direct tax collections have more than trebled and the return filers swelled 2.4 times I would like to assure the taxpayers that their contribu s have been used wisely for the development of the country and Welfare of its people I appreciate the taxpayers for their continued support the government has reduced and rationalized tax rates under the new tax scheme there is now no tax liability for taxpayers with income up to 7 lakh rupees up from 2.2 lakh rupees in the financial year 201314 the threshold for presumptive taxation for retail businesses was increased from 2 crores to 3 crores similarly the threshold for professionals eligible for presumptive taxation was increased from 50 lakh rupees to 75 lakh rupees also corporate tax rate was decreased from 30% to 22% for existing domestic companies and to 15% for certain new manufacturing companies honorable speaker sir in The Last 5 Years our Focus has been to improve taxpayers Services the age-old jurisdiction based assessment system was transformed with the introduction of faceless assessment and appeal thereby imparting greater efficiency transparency and accountability introduction of updated income tax returns a new form 26 as and prefilling of tax returns have made filing of tax returns simpler and easier average processing time of returns has been reduced from 93 days in the year 20134 to a mere 10 days this year thereby making refunds faster indirect taxation by unifying the highly fragmented indirect tax regime in India the GST has reduced the compliance burden on trade and Industry the industry has acknowledged the benefits of GST according to a recent survey conducted by a leading consulting firm 94% of Industry leaders view the transition to GST as largely positive according to 80% of the respondents it has led to supply chain optimization as elimination of tax Arbitrage and octro has resulted in disbanding of check posts at the state and city boundaries at the same time tax base of GST more than doubled and the average monthly gross GST collection has almost doubled to 1.66 lakh crores this year states too have benefited States sgst Revenue including compensation released to states in the post GST period of 201718 to 2022 23 has achieved a buoyancy of 1.22 in contrast the tax bu of State revenues from subsumed taxes in the preg GST 4-year period of 20123 to 201516 was a mere 0.72 the biggest beneficiaries are consumer consumers as reduction in logistic cost and taxes have brought down prices of most goods and services we have taken a number of steps in customs to facilitate international trade as a result the import release time declined by 47% to 71 hours at Inland container depos by 28% to 44 hours at Air Cargo complexes and by 27% to 85 hours at Sea ports over the last 4 years since 2019 when the national time release studies were first taed tax proposals as for tax proposals in keeping with the convention I do not propose to make any changes relating to Taxation and propos to retain the same tax rates for direct and indirect taxes including import duties however certain tax benefits to startups and Investments made by Sovereign wealth or Pension funds as also tax exemption on certain income of some ifsc units are expiring on 313 2024 to provide continuity in taxation I propose to extend the date to 313 2025 moreover in line with our government's Vision to improve ease of living and ease of doing business I wish to make an announcement to improve taxpayers Services there are large number of petty non-verified non reconciled or disputed tax Direct Tax demands disputed Direct Tax demands many of them dating as far back as 1962 which continue to remain on the books causing anxiety to honest taxpayers and hindering refunds of subsequent years honorable speaker sir I propose to withdraw such outstanding Direct Tax demands up to 25,000 rupees pertaining to the period up to financial year 20091 and up to 10,000 rupees for financial years 20101 to 20 145 this is expected to benefit about a crow tax payers one CR taxpayers would benefit out of this economy then and now in 2014 when our government assumed the RS the responsibility to mend the economy step by step and to put the governance systems in order was enormous the need for the need of the hour was to give hope to the people to attract Investments and to build support for the much needed reforms the government did that successfully following our strong belief of nation first the crisis of those years has been overcome and the economy has been put firmly on a high sustainable growth path with all around development it is now appropriate to look at where we there then I repeat it is now appropriate to look at where we were then till 2014 and where we are now only for the purpose of drawing lessons from the mismanagement of those years the government will lay a white paper on table of the house the exemplary track record of governance development and performance effective delivery and gen Kalan has given the government trust confidence and blessings of the people to realize whatever it takes the goal of viasit Barat with good intentions true dedication and hard work in the coming years and decades with this honorable speaker I commend the interim budget to this August House Jay Hind [Music] [Music] man with G honorable speaker I present the interim budget for 2425 the Indian economy has witnessed profound positive transformation in the last 10 years the people of India are looking ahead to the future with hope and optimism With the blessings of the people when our government under the Visionary and dynamic leadership of honorable prime minister SRI Narendra Modi assumed office in 2014 the country was facing faing enormous challenges with sapka sapka vikas as its Mantra the government overcame those challenges in right Earnest structural reforms were undertaken Pro people programs were formulated and implemented promptly conditions were created for more opportunities for employment and Entrepreneurship the economy got a new wigor the fruits of development started reaching the people at scale the country got a new sense of purpose and hope naturally the people blessed the government with a bigger mandate in the second term our government under the leadership of honorable prime minister doubled down on its responsibilities to build a prosperous country with Comprehensive development of all people and all regions our government strengthened its Mantra to sapka sat sapka vikas and sapka vishwas our development philosophy covered all elements of inclusivity namely social inclusivity through coverage of all strata of the society and geographical inclusivity through development of all regions of the country with the whole of nation approach of sapka prayas the country overcame the challenges of once in a century pandemic took long strides towards atbar bhat committed to punch pran and laid solid foundations for the amital as a result as a result our young country has high aspirations pride in its present and hope and confidence for a bright future we expect that our government based on its stupendous work will be blessed Again by the people with a resounding mandate inclusive development and growth our Humane and inclusive approach to development is a marked and deliberate departure from the earlier approach of provisioning up to Village level development programs were thus provisioned in the last 10 years however have targeted each and every household and individual through housing for all harar Jal electricity for all cooking gas for all bank accounts and financial services for all in record time the worri is about food the worries about food have been eliminated through free ration for 80 CR people minimum support minimum support prices for the produce of annadata are periodically increased appropriately these and the Bas and the provision of basic necessities have enhanced real income in the rural areas their economic needs could be addressed thus spurring growth and generating jobs social justice our government is working with an approach to development that is allround all pervasive and all inclusive sangin saspi or sesi it covers all costs and people at all levels we are working to make India a viasit bat by 2047 for achieving that goal we need to improve people's capability and Empower them previously social justice was mostly a political slogan for our government social justice is an effective and necessary governance model the saturation the saturation approach of covering all all eligible people is the true and comprehensive achievement of social justice this is secularism in action reduces corruption and prevents nepotism prevents by baaad there is transparency and assurance that benefits are delivered to all eligible people the resources are distributed fairly all regardless of their social standing get access to Opportunities we are addressing systemic inequalities that had plagued our society we focus on outcomes and not on outlays so that the social economic transformation is achieved as our prime minister firmly believes we need to focus on four major casts they are G mahil yua and anad their needs their aspirations and their welfare are our highest priority the country progresses when they progress all four require and receive government support in their quest to better their lives their empowerment and well-being will Drive the country forward G Kalan Des Kalan we believe in empowering the poor the earlier approach of tackling poverty through entitlements had resulted in very modest outcomes when the poor became empowered Partners in the development process government's power to assist them also increases manifold with the pursuit of sasat in in these 10 years the government has assisted 25 CR people to get freedom from multidimensional poverty our government's efforts are now getting synergized with energy and passion of such empowered people this is truly elevating them from poverty direct benefit transfer of 34 lakh CR rupees from the government using PM jundan accounts has led to Savings of 2.7 lakh crores of rupees for the government this savings has been realized through avoidance of leakages prevalent earlier the savings have helped in providing more funds for garib Kalan PM swan has provided credit assistance to 78 lakh Street vendors from that total from that total of 78 lakh Street vendors 2.3 lakh have received credit for the third time PM janman yoga reaches out to the particularly vulnerable tribal groups who have remained outside the realm of devel vment so far PM vishwak Karma y provides endtoend support to Artisans and Crafts People engaged in 18 trades the schemes for empowerment of divyang and transgender persons reflect firm resolve of our government to leave no one behind welfare of annadata farmers are anad every year under PM kissan saman y direct financial assistance is provided to 11.8 CR Farmers including marginal and small farmers crop insurance is given to 4 CR Farmers under PM fil Bea Yen these besides several other programs are assisting anata in producing food for the country and for the world electronic National agricultural Market has integrated 1,361 mundies and is providing services to 1.8 CR Farmers with trading volume of 3 lakh crores of rupees the sector is poised for inclusive balanced higher growth and productivity these are facilitated from pharmac Centric policies Income Support coverage of risks through price and insurance support promotion of Technologies and Innovations through startups empowering the Amrit PD the yua our prosperity depends on adequately equipping and empowering the youth the National Education policy 2020 is assuring the transformation National reforms PM schools for Rising India PM sh are delivering quality teaching and nurturing holistic and well-rounded individuals the skill India Mission has trained 1.4 CR Youth upskilled and reskilled 54 lack Youth and established 3,000 new I a large number of institutions of Higher Learning namely 7 iits 16 triple it 7 Imam 15 a and 390 universities have been set up PM mudra yoga has sanctioned 43 cr loans aggregating to 22.5 lakh crores of rupees for entrepreneurial aspirations of our youth besides that fund of funds startup India and startup credit guarantee schemes are assisting our youth they are also becoming rosar data the country is proud of our youth scaling New Heights in sports the highest ever medal tally in Asian Games and Asian par games in 2023 reflects a high confidence level chess Pro Prodigy and our number one ranked player prananda put up a stiff fight against the reigning world champion Magnus Carlson in 2023 today India has over 80 chess Grand Masters compared to little over 20 in 2010 momentum for nari shaki the empowerment of women through entrepreneurship ease of living and dignity for them has gained momentum in these 10 years 30 CR mudra yoga loans have been given to women entrepreneurs female enrollment in higher education has gone up by 28% in 10 years in stem courses girls and women constitute 43% of enrollment one of the highest in the world all these measures are getting reflected in the increasing participation of women in Workforce Making triple talak illegal reservation of 1/3 seats for women in the Lo saaba and state assemblies and giving over 70% houses under PM AAS yogena in rural areas to women and giving over 70% houses under PM AAS yoga in rural areas to women as Soul or joint owners have enhanced their dignity exemplary track record of governance development and performance besides delivering on high growth in terms of gross domestic product the government is equally focused on a more comprehensive GDP that is governance development and performance our government has provided transparent accountable people Centric and prompt trust based Administration with Citizen First and minimum government maximum governance approach the impact of all around development is discernable in all sectors there is macroeconomic stability including in the external sector Investments are robust the economy is doing well people are living better and earning better better with greater even greater aspirations for future average real income of the people has increased by 50% inflation is moderate people are getting empowered equipped and enabled to pursue their aspirations there is effective And Timely delivery of programs and of large projects economic management the multi-pronged economic management over the past 10 years has complemented people Centric inclusive development following are some of the major elements one all forms of infrastructure physical digital or social are being built in record time all number two all parts of the country are becoming active participants in economic growth number three digital public infrastructure a new factor of production as it in the 21st century is instrumental in formalization of the economy number four goods and services tax has enabled One Nation One Market one tax tax reforms have led to deepening and widening of tax base number five strengthening of the financial sector has helped in making Savings Credit and Investments more efficient number six gift ifsc and the unified regulatory Authority ifca are creating a robust Gateway for Global capital and financial services for the economy number seven proactive inflation management has helped keep inflation within the policy band now the global context honorable speaker sir geopolitically Global Affairs are becoming more complex and challenging with Wars and conflicts globalization is being redefined with reshoring and fr Shoring disruption and fragmentation of Supply chains and competition for critical minerals and Technologies a new World Order is emerging after the covid pandemic India assumed the G20 presidency during very difficult times for the world the global economy was going through high inflation High interest rates low growth very high public debt low trade growth and climate changes the pandemic has led to a crisis of food fertilized Fuel and finances for the world while India successfully navigated its way the country showed the way forward and built consensus on solutions for those global problems the recently announced India middle east Europe economic Corridor is a strategic and economic game changer for India and others in the words of honorable prime minister the corridor and I quote will become the basis of World Trade for hundreds of years to come and history will remember that this Corridor was initiated on Indian soil unquote V vision for wiet Barat our for wikit bat is that of prosperous bat in harmony with nature with modern infrastructure and providing opportunities for all citizens and all regions to reach their potential with confidence arising from strong and exemplary track record of performance and progress earning sapka vishwas the next 5 years will be years of unprecedent development and golden moments to realize the dream of developed India by 2047 the Trinity of demography democracy and diversity backed by sapka prayas has the potential to fulfill aspirations of every Indian as honorable prime minister in his Independence Day address to the nation mentioned I quote there is no dir of opportunities as many opportunities as we want the country is capable of creating more opportunities sky is the limit unquote strategy for amital our government will adopt economic policies that Foster and sustain growth facilitate inclusive and sustainable development improve productivity create opportunities for all help them enhance their capabilities and contribute to generation of resources to power Investments and fulfill aspirations Guided by the principle reform perform and transform the government will take up next Generation reforms and build consensus with the states and stakeholders for Effective implementation it is an important policy priority for our government to ensure timely and adequate finances relevant Technologies and appropriate training for the micro small and medium Enterprises MSM to grow and also compete globally orienting the regulatory environment to facilitate the growth will be an important element of this policy mix aligning with the panchamrit goals our government will facilitate sustaining high and more resource efficient economic growth this will work towards energy Security in terms of availability accessibility and affordability for meeting the investment needs our government will prepare the financial sector in terms of size capacity skills and Regulatory framework aspirational districts program our government stands ready to assist the states in Faster development of aspirational districts and blocks including generation of ample economic opportunities development of the East our government will pay utmost attention to make the Eastern region and its people a powerful driver of India's growth PM AAS yoga gramin despite the challenges due to covid implementation of PM AAS yena gramin continued and we are close to achieving the target of 3 CR houses 2 CR more houses will be taken up in the next 5 years to meet the requirement arising from increase in the number of families rooftop solarization and mu B through rooftop solarization 1 CR households will be enabled to obtain up to 300 units free electricity every month this scheme follows the resolve of honorable prime minister on the historic day of consecration of Sri Ram Mander in aoda following benefits are expected savings up to 15 to 18,000 rupees annually for households from free solar electricity and selling the Surplus to the distribution companies charging of electric vehicles entrepreneurship opportunities for a large number of vendors for supply and installation employment opportunities for the Youth with technical skills in manufacturing installation and maintenance housing for middle class our government will launch a scheme to help deserving sections of the middle class and I quote from honorable prime minister's words living in rented houses or slums or chars and unauthorized colonies unquote to buy and build to buy or build their own houses medical colleges several youth are ambitious to get qualified as doctors they aim to serve our people through improved Health Care Services our government plans to set up more medical colleges by utilizing the existing Hospital infrastructure under various departments a committee for this purpose will be set up to examine the issues and make relevant recommendations cervical cancer vaccination our government will encourage vaccination for girls in the age group of 9 to 14 years for pre prevention of cervical cancer maternal and Child Health Care various schemes for maternal and child care will be brought under one comprehensive program for Synergy in implementation upgradation of anganwadi centers under sakam anganwadi and Portion 2.0 will be expedited expedited for improved nutrition delivery Early Childhood care and development the newly designed U Win platform for managing IM immunization and intensified efforts of mission IND Indra danush will be rolled out expeditiously throughout the country aayushman bat Health cover and aayushman bat scheme will be extended to all Asha workers to all angan body workers and helpers Agriculture and food processing the efforts of value addition in agriculture sector and boosting Farmers incomes will be stepped up pradhanmantri kissan sadaa yoga has benefited 38 lakh farmers and generated 10 lakh employment pradan mry pradan re formalization of micro food processing Enterprises yena has assisted 2.4 lakh SGS and 60,000 individuals with credit linkages other schemes are complimenting the efforts for reducing post Harvest losses and improving productivity and incomes for ensuring faster growth of the sector our government will further promote private and public investment in post Harvest activities including aggregation modern storage efficient Supply chains primary and secondary processing and marketing and branding Nano daap after the successful adoption of Nano UA application of Nano dap on various crops will be expanded in all climatic zones atbar oil seeds Aban building on the initiative announced in 2022 a strategy will be formulated to achieve atmana for oil seeds such as mustard groundnut Sesame soya bean and sunflower this will cover research for high yielding varieties widespread adop option of modern farming techniques Market linkages procurement value addition and crop insurance Dairy development a comprehensive program for supporting Dairy Farmers will be formulated efforts are already on to control foot and mouth disease India is the world's largest milk producer with India is the world's largest milk producer but with low productivity of milch animals the program will be built on the success of existing schemes such as rria Gokul Mission National Life stock Mission and infrastructure development funds for dairy processing and animal husbandry matsa Sada it was a government which set up a separate department for Fisheries realizing this will help in generating employment also promoting Investments the FDI inflow during 2014 to 23 was 596 billion US marking a golden era that is twice the inflow during 2005 to4 for encouraging sustained foreign investment we are negotiating bilateral investment treaties with our foreign Partners in the spirit of first developed India FDI is first developed India reforms in the states for wikit bat many growth and development enabling reforms are needed in the states for realizing the vision of viasit bat a provision of 75,000 CR rupees as 50-year interest free loan is proposed this year to support those Milestone linked reforms by the state governments societal changes the government will form a high powerered committee for an extensive consideration of the challenges arising from fast population growth and demographic changes the committee will be mandated to make recommendations for addressing these challenges comprehensively in relation to the goal of viasit bat am call as kavya call our government stands committed to strengthening and expanding the economy with high growth and to create conditions for people to realize their aspirations honorable Prime minister in his Independence Day addressed to the nation in the 75th year of our Republic said and I quote we commit ourselves to National development with new Inspirations new Consciousness new resolutions as the country opens up immense possibilities and opportunities it is our cavia car unquote every ch challenge of the pre 20104 era was overcome through our economic management and our rev governance these have placed the country on a Resolute path of sustained high growth this has been possible through right policies true intentions and appropriate decisions in the full budget in July honorable speaker our government will present a detailed road map for a pursuit of viasit bar revised its estimates revised estimates of 2023 24 the revised estimate of the total receipts other than borrowings is 27.56 lakh crores of rupes of which the tax receipts are 23.24% the revised estimate of total expenditure is 44.9 lakh CR rupees the revenue receipts at 30.3 30.3 lakh CR rupees are expected to be higher than the budget estimate reflecting strong growth momentum and formalization in the economy the revised estimate of the fiscal deficit is 5.8% of GDP improving on the budget estimate not withstanding moderation in the nominal growth estimates budget estimates for 20242 coming to the year 20242 the total receipts other than borrowings and total expenditure are estimated at 30.8 uh and 47.66 lakh CR rupees respectively the tax receipts are estimated at 26.2 lakh CR rupees the scheme of 50e Interest free loan for capital expenditure to States will be continued this year with an outlay of 1.3 lakh CR rupees we continue on the path of fiscal consolidation as announced in my budget speech of 20222 to reduce fiscal deficit below 4.5% by 2526 the fiscal deficit in 20242 is estimated to be 5.1% of GDP adhering to that part so the gross net the gross and net Market borrowings through dated Securities during 2425 are estimated at 14.13 uh lakh CR rupees and 11.75 lakh CR respectively both will be less than that in 23 24 now that the private Investments are happening at scale the lower borrowings by the central government will facilitate larger availability of credit for the private sector voton account I'll be seeking voton account approval of the parliament through the appropriation bill for a part of the financial year 2024 25 I will now move to Part B honorable speaker sir over the last 10 years the direct tax collections have more than trebled and the return filers swelled 2.4 times I would like to assure the taxpayers that their contributions have have been used wisely for the development of the country and Welfare of its people I appreciate the taxpayers for their continued support the government has reduced and rationalized tax rates under the new tax scheme there is now no tax liability for taxpayers with income up to 7 lakh rupees up from 2 .2 lakh rupees in the financial year 201314 the threshold for presumptive taxation for retail businesses was increased from 2 cror to 3 crores similarly the threshold for professionals eligible for presumptive taxation was increased from 50 lakh rupees to 75 lakh rupees also corporate tax rate was decreased from 30% to 22% for existing domestic companies and to 15% for certain new manufacturing companies honorable speaker sir in The Last 5 Years our Focus has been to improve taxpayers Services the age-old jurisdiction based assessment system was transformed with the introduction of faceless assessment and appeal thereby imparting greater efficiency transparency and accountability introduction of updated income tax returns a new form 26 as and prefilling of tax returns have made filing of tax returns simpler and easier average processing time of returns has been reduced from 93 days in the year 20134 to a mere 10 days this year they by making refunds faster indirect taxation by unifying the highly fragmented indirect tax regime in India the GST has reduced the compliance burden on trade and Industry the industry has acknowledged the benefits of GST according to a recent survey conducted by a leading consulting firm 94% of Industry leaders view the transition to GST as largely positive according to 80% of the respondents it has led to supply chain optimization as elimination of tax Arbitrage and octro has resulted in disbanding of check posts at the state and city boundaries at the same time tax base of GST more than doubled and the average monthly gross GST colle ction has almost doubled to 1.66 lakh crores this year states to have benefited States sgst Revenue including compensation released to states in the post GST period of 201718 to 2022 23 has achieved a buoyancy of 1.22 in contrast the tax buoyancy of of State revenues from subsumed taxes in the preg GST 4-year period of 20123 to 201516 was a mere 0.72 the biggest beneficiaries are consumer consumers as reduction in logistic cost and taxes have brought down prices of most goods and services we have taken a number of steps in customs to facilitate intern National trade as a result the import release time declined by 47% to 71 hours at Inland container depos by 28% to 44 hours at Air Cargo complexes and by 27% to 85 hours at Sea ports over the last 4 years since 2019 when the national time release studies were first tacted tax proposals as for tax proposals in keeping with the convention I do not propose to make any changes relating to Taxation and propos to retain the same tax rates for direct and indirect taxes including import duties however certain tax benefits to startups and Investments made by Sovereign wealth or Pension funds as also tax exemption on certain income of some ifsc units are expiring on 313 2024 to provide continuity in taxation I propose to extend the date to 313 2025 moreover in line with our government's Vision to improve ease of living and ease of doing business I wish to make an announcement to improve taxpayers Services there are large number of petty non-verified non reconciled or disputed tax Direct Tax demands disputed Direct Tax demands many of them dating as far back as 1962 which continue to remain on the books causing anxiety to honest taxpayers and hindering refunds of subsequent years honorable speaker sir I propose to withdraw such outstanding Direct Tax demands up to 25,000 rupees pertaining to the period up to financial year 20091 and up to 10,000 rup for financial years 20101 to 2014 15 this is expected to benefit about a CR tax prayers one CR taxpayers would benefit out of this economy then and now in 2014 when our government assumed the Reigns the responsibility to mend the economy step by step and to put the governance systems in order was enormous the need for the need of the hour was to give hope to the people to attract Investments and to build support for the much needed reforms the government did that successfully following a strong belief of nation first the crisis of those years has been overcome and the economy has been put firmly on a high sustainable growth path with all around development it is now appropriate to look at where we were then I repeat it is now appropriate to look at where we were then till 2014 and where we are now only for the purpose of drawing lessons from the mismanagement of those years the government will lay a white paper on table of the house the exemplary track record of governance development and performance effective delivery and gen Kalan has given the government trust confidence and blessings of the people to realize whatever it takes the goal of viasit bat with good intentions true dedication and hard work in the coming years and decades with this honorable speaker I commend the interim budget to this August House J [Music] [Music] hind man man G honorable speaker I present the interim budget for 2425 the Indian economy has witnessed profound positive transformation in the last 10 years the people of India are looking ahead to the future with hope and optimism With the blessings of the people when our government under the Visionary and dynamic leadership of honorable prime minister SRI Narendra Modi assumed office in 2014 the country was facing a most challenges with sapka sapka vikas as its Mantra the government overcame those challenges in right Earnest structural reforms were undertaken Pro people programs were formulated and implemented promptly conditions were created for more opportunities for employment and Entrepreneurship the economy got a new wigor the fruit of development started reaching the people at scale the country got a new sense of purpose and hope naturally the people blessed the government with a bigger mandate in the second term our government under the leadership of honorable prime minister doubled down on its responsibilities to build a prosperous country with Comprehensive development of all people and all regions our government strengthened its Mantra to sapka sapka vikas and sapka vishwas our development philosophy covered all elements of inclusivity namely social inclusivity through coverage of all strata of the society and geographical in inclusivity through development of all regions of the country with the hope of nation approach of subka prayas the country overcame the challenges of once in a century pandemic took long strides towards atbar bhat committed to punch pran and laid solid foundations for the amital as a result as a result our young country has high aspirations pride in it present and hope and confidence for a bright future we expect that our government based on its stupendous work will be blessed Again by the people with a resounding mandate inclusive development and growth our Humane and inclusive approach to development is a marked and deliberate departure from the earlier approach of provision in up to Village level development programs were thus provisioned in the last 10 years however have targeted each and every household and individual through housing for all harar Jal electricity for all cooking gas for all bank accounts and financial services for all in record time the worries about food the worries about food have been eliminated through free ration for 80 CR people minimum support minimum support prices for the produce of annadata are periodically increased appropriately these and the Bas and the provision of basic necessities have enhanced real income in the rural areas their economic needs could be addressed thus spurring growth and generating jobs social justice our government is working with an approach to development that is all round all pervasive and all inclusive sangin servi or sesi it covers all casts and people at all levels we are working to make India a viasit bat by 2047 for achieving that goal we need to improve people's capability and Empower them previously social justice was mostly a political slogan for our government social justice is an effective and necessary governance model the saturation the saturation approach of covering all elig people is the true and comprehensive achievement of social justice this is secularism in action reduces corruption and prevents nepotism prevents by baaad there is transparency and assurance that benefits are delivered to all eligible people the resources are distributed fairly all regardless of their social standing get access to Opportunities we are addressing systemic inequalities that had plagued our society we focus on outcomes and not on outlays so that the social economic transformation is achieved as our prime minister firmly believes we need to focus on four major casts they are G mahil yua and anad their needs their aspirations and their welfare are our highest priority the country progresses when they progress all four require and receive government support in their quest to better their lives their empowerment and well-being will drive the country forward G Kalan Des Kalan we believe in empowering the poor the earlier approach of tackling poverty through entitlements had resulted in very modest outcomes when the poor became empowered Partners in the development process government's power to assist them also increases manifold with the pursuit of sasat in these 10 years the government has assisted 25 CR people to get freedom from multi-dimensional poverty our government's efforts are now getting synergized with energy and passion of such empowered people this is truly elevating them from poverty direct benefit transfer of 34 lakh CR rupees from the government using PM jundan accounts has led to Savings of 2.7 lakh crores of rupees for the government this savings has been realized through avoidance of leakages prevalent earlier the savings have helped in providing more funds for garib Kalan pm wadii has provided credit assistance to 78 lakh Street vendors from that total from that total of 78 lakh Street vendors 2.3 lakh have received credit for the third time PM janman yoga reaches out to the particularly vulnerable tribal groups who have remained outside the realm of development so far PM vishwakarma y provides endtoend support to Artisans and Crafts People engaged in 18 trades the schemes for empowerment of dang and transgender persons reflect firm resolve of our government to leave no one behind welfare of annadata farmers are our anad dat every year under PM kissan saman y direct financial assistance is provided to 11.8 CR Farmers including marginal and small farmers crop insurance is given to 4 CR Farmers under PM fil Bea yena these besides several other programs are assisting anata in producing food for the country and for the world electronic National agricultural Market has integrated 1,361 mundies and is providing services to 1.8 CR Farmers with trading volume of 3 lakh crores of rupees the sector is poised for inclusive balanced higher growth and productivity these are facilities ated from pharmac Centric policies Income Support coverage of risks through price and insurance support promotion of Technologies and Innovations through startups empowering the am PD the yua our prosperity depends on adequately equipping and empowering the youth the National Education policy 2020 is assuring the transformational reform forms PM schools for Rising India PM sh are delivering quality teaching and nurturing holistic and well-rounded individuals the skill India Mission has trained 1.4 CR Youth upskilled and reskilled 54 lakh Youth and established 3,000 new I a large number of institutions of Higher Learning namely 7 iits 16 triple it 7 IM 15 a and 390 universities have been set up PM mudra yoga has sanctioned 43 cr loans aggregating to 22.5 lakh crores of rupees for entreprene Arial aspirations of our youth besides that fund of funds startup India and startup credit guarantee schemes are assisting our youth they are also becoming rosard dat the country is proud of our youth scaling New Heights in sports the highest ever medal T in Asian Games and Asian par games in 2023 reflects a high confidence level chess Pro Prodigy and our number one ranked player prananda put up a stiff fight against the reigning world champion Magnus Carlson in 2023 today India has over 80 chess Grand Masters compared to little over 20 in 2010 momentum for nari shaki the empowerment of women through entrepreneurship ease of living and dignity for them has gained momentum in these 10 years 30 CR mudra y loans have been given to women entrepreneurs female enrollment in higher education has gone up by 28% in 10 years in stem courses girls and women constitute 43% of enrollment one of the highest in the world all these measures are getting reflected in the increasing participation of women in Workforce Making triple talak illegal reservation of 1/3 seats for women in the Lo saaba and state assemblies and giving over 70% houses under PM AAS yogena in rural areas to women and giving over 70% houses under PM AAS yogena in rural areas to women as Soul or joint owners have enhanced their dignity exemplary track record of governance development and performance besides delivering on high growth in terms of gross domestic product the government is equally focused on a more comprehensive GDP that is governance development and performance our government has provided transparent accountable people Centric and prompt trust based Administration with Citizen First and minimum government maximum governance approach the impact of all around development is discernable in all sectors there is macroeconomic stability including in the external sector Investments are robust the economy is doing well people are living better and earning better with greater even greater aspirations for future average real income of the people has increased by 50% inflation is moderate people are getting empowered equipped and enabled to pursue their aspirations there is effective And Timely delivery of programs and of large projects economic management the multi pronged economic management over the past 10 years has complemented people Centric inclusive development following are some of the major elements one all forms of infrastructure physical digital or social are being built in record time all number two all parts of the country are becoming active participants in economic growth number three digital public infrastructure a new factor of production as it in the 21st century is instrumental in formalization of the economy number four goods and services tax has enabled One Nation One Market one tax tax reforms have led to deepening and widening of tax base number five strength strengthening of the financial sector has helped in making Savings Credit and Investments more efficient number six gift ifsc and the unified regulatory Authority ifsa are creating a robust Gateway for Global capital and financial services for the economy number seven proactive inflation management has helped keep inflation with within the policy ban now the global context honorable speaker sir geopolitically Global Affairs are becoming more complex and challenging with Wars and conflicts globalization is being redefined with reshoring and friend Shoring disruption and fragmentation of Supply chains and competition for critical minerals and Technologies a new world order is emerging after the covid pandemic India assumed the G20 presidency during very difficult times for the world the global economy was going through high inflation High interest rates low growth very high public debt low trade growth and climate changes the pandemic has led to a crisis of food fertilizer fuel and finances for the world while India successfully navigated its way the country showed the way forward and built consensus on solutions for those global problems the recently announced India middle east Europe economic Corridor is a strategic and economic GameChanger for India and others in the words of honorable prime minister the corridor and I quote will become the basis of World Trade for hundreds of years to come and history will remember that this Corridor was initiated on Indian soil unquote V vision for viasit Barat our V vision for w bat is that of prosperous bat in harmony with nature with modern infrastructure and providing opportunities for all citizens and all regions to reach their potential with confidence arising from strong and exemplary track record of performance and progress earning subka vishwas the next 5 years will be years of unprecedented development and golden moments to realize the dream of developed India by 2047 the Trinity of demography democracy and diversity backed by sapka prayas has the potential to fulfill aspirations of every Indian as honorable prime minister in his Independence Day address to the nation mentioned I quote there is no dir of opportunities as many opportunities as we want the country is capable of creating more opportunities sky is the limit unquote strategy for amital our government will adopt economic policies that Foster and sustain growth facilitate inclusive and sustainable development improve productivity create create opportunities for all help them enhance their capabilities and contribute to generation of resources to power Investments and fulfill aspirations Guided by the principle reform perform and transform the government will take up next Generation reforms and build consensus with the states and stakeholders for Effective implementation it is an important policy priority for our government to ensure timely and adequate finances relevant Technologies and appropriate training for the micro small and medium Enterprises msmes to grow and also compete globally orienting the regulatory environment to facilitate the growth will be an important element of this policy mix aligning with the panchamrit goals our government will facilitate sustaining high and more resource efficient economic growth this will work towards energy Security in terms of availability accessibility and affordability for meeting the investment needs our government will prepare the financial sector in terms of size capacity skills and Regulatory framework aspirational districts program our government stands ready to assist the states in Faster development of aspirational districts and blocks including generation of ample economic opportunities development of the East our government will pay utmost attention to make the Eastern region and its people a powerful driver of India's growth PM AAS y gramin despite the challenges due to covid implementation of PM AAS yena gramin continued and we are close to achieving the target of 3 CR houses 2 CR more houses will be taken up in the next 5 years to meet the requirement are rising from increase in the number of families rooftop solarization and mu B through rooftop solarization 1 CR households will be enabled to obtain up to 300 units free electricity every month this scheme follows the resolve of honorable prime minister on the historic day of consecration of Sri Ram Mand in aoda following benefits are expected savings up to 15 to 18,000 rupees annually for households from free solar electricity and selling the Surplus to the distribution companies charging of electric w Vehicles entrepreneurship opportunities for a large number of vendors for supply and installation employment opportunities for the Youth with technical skills in manufacturing installation and maintenance housing for middle class our government will launch a scheme to help deserving sections of the middle class and I quote from honorable prime minister's words living in rented houses or slums or chars and unauthorized colonies unquote to buy and build to buy or build their own houses medical colleges several youth are ambitious to get qualified as doctors they aim to serve our people through improved Health Care Services our government plans to set up more medical colleges by utilizing the existing Hospital infrastructure under various departments a committee for this purpose will be set up to examine the issues and make relevant recommendations cervical cancer vaccination our government will encourage vaccination for girls in the age group of 9 to 14 years for pre prevention of cervical cancer maternal and Child Health Care various schemes for maternal and child care will be brought under one comprehensive program for Synergy in implementation upgradation of anganwadi centers under sakam anganwadi and Portion 2.0 will be expedited expedited for improved nutrition delivery Early Childhood care and development the newly designed U Win platform for managing IM immunization and intensified efforts of mission IND Indra dhanush will be rolled out expeditiously throughout the country aayushman bat Healthcare cover and aayushman bat scheme will be extended to all Asha workers to all angan body workers and helpers Agriculture and food processing the efforts of value addition in agriculture sector and boosting Farmers incomes will be stepped up pradhanmantri kissan Sada yoga has benefited 38 lakh farmers and generated 10 lakh employment pradan monry pradan monry formal ization of micro food processing Enterprises yena has assisted 2.4 lakh SGS and 60,000 individuals with credit linkages other schemes are complimenting the efforts for reducing post Harvest losses and improving productivity and incomes for ensuring faster growth of the sector our government will further promote private and public public investment in post Harvest activities including aggregation modern storage efficient Supply chains primary and secondary processing and marketing and branding Nano dap after the successful adoption of Nano UA application of Nano dap on various crops will be expanded in all agroclima zones atbar oil seeds Aban building on the initiative announced in 2022 a strategy will be formulated to achieve atbara for oil seeds such as mustard groundnut Sesame soy bean and sunflower this will cover research for high yielding varieties widespread adoption of modern farming techniques Market linkages procurement value addition and crop insurance Dairy development a comprehensive program for supporting Dairy Farmers will be formulated efforts are already on to control foot and mouth disease India is the world's largest milk producer with India is the world's largest milk producer but with low productivity of milch animals the program will be built on the success of existing schemes such as rria Gokul Mission National livestock Mission and infrastructure development funds for dairy processing and animal husbandry matsa Sada it was a government which set up a separate Department for Fisheries realizing this will help in generating employment also promoting Investments the FDI inflow during 2014 to 23 was $596 billion US marking a golden era that is twice the inflow during 2005 to4 for encourage engaging sustained foreign investment we are negotiating bilateral investment treaties with our foreign Partners in the spirit of first developed India FDI is first developed India reforms in the states for wikit Barat many growth and development enabling reforms are needed in the states for realizing the vision of viasit Barat a provision of 75,000 CR rupees as 50-year interest free loan is proposed this year to support those Milestone linked reforms by the state governments societal changes the government will form a high powerered committee for an extensive consideration of the challenges arising from Fast population growth and demographic changes the committee will be mandated to make recommendations for addressing these challenges comprehensively in relation to the goal of viasit bat amital as kavya Cal our government stands committed to strengthening and expanding the economy with high growth and to create conditions for people to realize their aspirations honorable prime minister in his Independence Day addressed to the nation in the 75th year of our Republic said and I quote we commit ourselves to National development with new Inspirations new Consciousness new resolutions as the country opens up immense possibilities and opportunities it is our cavia car unquote every challenge of the pre 2014 era was overcome through our economic management and our re governance these have placed the country on a Resolute path of sustained high growth this has been possible through right policies true intentions and appropriate decisions in the full budget in July honorable speaker our government will present a detailed road map for a pursuit of viasit Barat revised estimates revised estimates of 2023 24 the revised estimate of the total receipts other than borrowings is 27.56 lakh crores of rupees of which the tax receipts are 23.24% revised estimate of total expenditure is 44.9 lakh CR rupees the revenue receipts at 30.3 30.3 lakh CR rupees are expected to be higher than the budget estimate reflecting strong growth momentum and formalization in the economy the revised estimate of the fiscal deficit is 5.8% of GDP improving on the budget estimate not withstanding moderation in the nominal growth estimates budget estimates for 20242 coming to the year 20242 the total receipts other than borrowings and total expenditure are estimated at 30.8 uh and 47.66 lakh CR rupees respectively the tax receipts are estimated at 26.2 lakh CR rupees the scheme of 50-year Interest free loan for capital expenditure to States will be continued this year with an outlay of 1.3 lakh CR rupees we continue on the path of fiscal consolidation as announced in my budget speech of 2021 22 to reduce fiscal deficit below 4.5% by 2526 the fiscal deficit in 20242 is estimated to be 5.1% of GDP adhering to that part so the gross net the gross and net Market borrowings through dated Securities during 2425 are estimated at 14.13 uh lakh CR rupees and 11.75 lakh CR respectively both will be less than that in 23 24 now that the private Investments are happening at scale the lower borrowings by the central government will facilitate larger availability of credit for the private sector vot on account I'll be seeking voton account approval of of the parliament through the appropriation bill for a part of the financial year 20242 I will now move to Part B honorable speaker sir over the last 10 years the direct tax collections have more than trebled and the return filers swelled 2.4 times I would like to assure the taxpayers that their contributions have been used used wisely for the development of the country and Welfare of its people I appreciate the taxpayers for their continued support the government has reduced and rationalized tax rates under the new tax scheme there is now no tax liability for taxpayers with income up to 7 lakh rupees up from 2.2 L lakh rupees in the financial year 201314 the threshold for presumptive taxation for retail businesses was increased from 2 cror to 3 cror similarly the threshold for professionals eligible for presumptive taxation was increased from 50 lakh rupees to 75 lakh rupees also corporate tax rate was decreased from 30% to 22% % for existing domestic companies and to 15% for certain new manufacturing companies honorable speaker sir in The Last 5 Years our Focus has been to improve taxpayers Services the age-old jurisdiction based assessment system was transformed with the introduction of faceless assessment and appeal thereby imparting greater efficiency transparency and accountability introduction of updated income tax returns a new form 26 as and pre-filling of tax returns have made filing of tax returns simpler and easier average processing time of returns has been reduced from 93 days in the year 20134 to a mere 10 days this year thereby making refunds faster indirect taxation by unifying the highly fragmented indirect tax regime in India the GST has reduced the compliance burden on trade and Industry the industry has acknowledged the benefits of GST according to a recent survey conducted by a leading consulting firm 94% of Industry leaders view the transition to GST as largely positive according to 80% of the respondents it has led to supply chain optimization as elimination of tax Arbitrage and OCT try has resulted in disbanding of check posts at the state and city boundaries at the same time tax base of GST more than doubled and the average monthly gross GST collection has almost doubled to 1.66 lakh crores this year states to have benefited States sgst Revenue including compensation released to states in the post GST period of 201718 to 2022 23 has achieved a buoyancy of 1.22 in contrast the tax buoyancy of State Vues from subsumed taxes in the preg GST 4year period of 20123 to 20156 was a mere 0.72 the biggest beneficiaries are consumer consumers as reduction in logistic cost and taxes have brought down prices of most goods and services we have taken a number of steps in customs to facilitate international trade as a result the import release time declined by 47% to 71 hours at Inland container depos by 28% to 44 hours at Air Cargo complexes and by 27% to 85 hours at Sea ports over the last 4 years since 2019 when the national time release studies were first taed tax proposals as for tax proposals in keeping with the convention I do not propose to make any changes relating to Taxation and propos to retain the same tax rates for direct and indirect taxes including import duties however certain tax tax benefits to startups and Investments made by Sovereign wealth or Pension funds as also tax exemption on certain income of some ifsc units are expiring on 313 2024 to provide continuity in taxation I propose to extend the date to 313 2025 moreo in line with a government's Vision to improve ease of living and ease of doing business I wish to make an announcement to improve taxpayers Services there are large number of petty non-verified non reconciled or disputed tax Direct Tax demands disputed Direct Tax demands many of them dating as far back as 1962 which continue to remain on the books causing anxiety to honest taxpayers and hindering refunds of subsequent years honorable speaker sir I propose to withdraw such outstanding Direct Tax demands up to 25,000 rupees pertaining to the period up to financial year 20091 and up to 10,000 rupees for financial years 20101 to 201415 this is expected to benefit about a CR tax prayers one CR taxpayers would benefit out of this economy then and now in 2014 when our government assumed the Reigns the responsibility to mend the economy step by step and to put the governance systems in order was enormous the need for the need of the hour was to give hope to the people to attract Investments and to build support for the much needed reforms the government did that successfully following a strong belief of nation first the crisis of those years has been overcome and the economy has been put firmly on a high sustainable growth path with all round development it is now appropriate to look at where we were then I repeat it is now appropriate to look at where we were then till 2014 and where we are now only for the purpose of drawing lessons from the mismanagement of those years the government will lay a white paper on table of the house the exemplary track record of governance development and performance effective delivery and gen Kalan has given the government trust confidence and blessings of the people to realize whatever it takes the goal of viasit bat with good intentions true dedication and hard work in the coming years and decades with this honorable speaker I commend the interim budget to this August House Jay [Music] [Music] hind man with honorable speaker I present the interim budget for 2425 the Indian economy has witnessed profound positive transformation in the last 10 years the people of India are looking ahead to the future with hope and optimism With the blessings of the people when our government under the Visionary and dynamic leadership of honorable prime minister SRI Narendra Modi assumed office in 2014 the country was facing enormous challeng Alles with sapka sapka Vias as its Mantra the government overcame those challenges in right Earnest structural reforms were undertaken Pro people programs were formulated and implemented promptly conditions were created for more opportunities for employment and Entrepreneurship the economy got a new wigor the fruits of development velopment started reaching the people at scale the country got a new sense of purpose and hope naturally the people blessed the government with a bigger mandate in the second term our government under the leadership of honorable prime minister doubled down on its responsibilities to build a prosperous country with Comprehensive development of all people and all regions our government strengthened its Mantra to sapka sapka vikas and sapka vishwas our development philosophy covered all elements of inclusivity namely social inclusivity through coverage of all strata of the society and geographical in inclusivity through development of all regions of the country with the whole of Nation approach of sapka prayas the country overcame the challenges of once in a century pandemic took long strides towards atbar bhat committed to punch pran and laid solid foundations for the amital as a result as a result our young country has high aspirations pride in its present and hope and confidence for a bright future we expect that our government based on its stupendous work will be blessed Again by the people with a resounding mandate inclusive development and growth our Humane and inclusive approach to development is a marked and deliberate departure from the earlier approach of provisioning up to Village level development programs were thus provisioned in the last 10 years however have targeted each and every household and individual through housing for all harar jel electricity for all cooking gas for all bank accounts and financial services for all in record time the worries about food the worries about food have been eliminated through free ration for 80 CR people minimum support minimum support prices for the produce of anad are periodically increased appropriately these and the Bas and the provision of basic necessities have enhanced real income in the rural areas their economic needs could be addressed thus spurring grow growth and generating jobs social justice our government is working with an approach to development that is all round all pervasive and all inclusive sangin saspi or sesi it covers all casts and people at all levels we are working to make India a viasit bat by 2047 for achieving that goal we need to improve people's capability and Empower them previously social justice was mostly a political slogan for our government social justice is an effective and necessary governance model the saturation the saturation approach of covering all eligible people is the true and comprehensive achievement of social justice this is secularism in action reduces corruption and prevents nepotism prevents by baaad there is transparency and assurance that benefits are delivered to all eligible people the resources are distributed fairly all regardless of their social standing get access to Opportunities we are addressing systemic inequalities that had plagued our society we focus on outcomes and not on outlays so that the social economic transformation is achieved as our prime minister firmly believes we need to focus on four major casts they are G mahil yua and anad their needs their aspirations and their welfare are our highest priority the country progresses when they progress all four require and receive government support in their quest to better their lives their empowerment and well-being will drive the country forward G Kalan desan we believe in empowering the poor the earlier approach of tackling poverty through entitlements had resulted in very modest outcomes when the poor became empowered Partners in the development process government's power to assist them also increases manifold with the pursuit of sasat in these 10 years the government has assisted 25 CR people to get freedom from multi-dimensional poverty our government's efforts are now getting synergized with energy and passion of such empowered people this is truly elevating them from poverty direct benefit transfer of 34 lakh cres rupees from the government using PM jundan accounts has led to Savings of 2.7 lakh crores of rupees for the government this savings has been realized through avoidance of leakages prevalent earlier the savings have helped in providing more funds for garib Kalan PM swan has provided credit assistance to 78 lakh Street vendors from that total from that total of 78 lakh Street vendors 2.3 lakh have received credit for the third time PM janman yoga reaches out to the particularly vulnerable tribal groups who have remained outside the realm of development so far PM vishwakarma YJ provides endtoend support to Artisans and Crafts People engaged in 18 trades the schemes for empowerment of dang and transgender persons reflect firm resolve of our government to leave no one behind welfare of anad farmers are our annadata every year under PM kissan saman yoga direct financial assistance is provided to 11.8 CR Farmers including marginal and small farmers crop insurance is given to 4 CR Farmers under PM fil Bea yena these besides several other programs are assisting anata in producing food for the country and for the world electronic National agricultural Market has integrated 1,361 mundies and is providing services to 1.8 CR Farmers with trading volume of 3 lakh crores of rupees the sector is poised for inclusive balanced higher growth and productivity these are facilitated from pharmac Centric policies Income Support coverage of risks through price and insurance support promotion of Technologies and Innovations through startups empowering the Amrit PD the yua our prosperity depends on adequately equipping and empowering the youth the National Education policy 2020 is assuring the transformational reforms PM schools for Rising India PM sh are delivering quality teaching and nurturing holistic and well-rounded individuals the skill India Mission has trained 1.4 CR Youth upskilled and reskilled 54 lakh Youth and established 3,000 new I a large number of institutions of Higher Learning namely 7 iits 16 triple it 7 IM am 15 a and 390 universities have been set up PM mudra yena has sanctioned 43 cr loans aggregating to 22.5 lakh crores of rupees for entrepreneurial aspirations of our youth besides that fund of funds startup India and startup credit guarantee schemes are assisting our youth they are also becoming rosard dat the country is proud of our youth scaling New Heights in sports the highest ever medal tally in Asian Games and Asian par games in 2023 reflects high confidence level chess Pro prodigi and our number one ranked player prananda put up a stiff fight against the reigning world champion Magnus Carlson in 2023 today India has over 80 chess Grand Masters compared to little over 20 in 2010 momentum for nari shaki the empowerment of women through entrepreneurship ease of living and dignity for them has gained momentum in these 10 years 30 CR mudra yoga loans have been given to women entrepreneurs female enrollment in higher education has gone up by 28% in 10 years in stem courses girls and women constitute 43% of enrollment one of the highest in the world all these measures are getting reflected in the increasing participation of women in Workforce Making triple talak illegal reservation of 1/3 seats for women in the Lo saaba and State assemblies and giving over 70% houses under PM AAS yena in rural areas to women and giving over 70% houses under PM AAS yoga in rural areas to women as sole or joint owners have enhanced their dignity exemplary track record of governance development and performance besides delivering on high growth in terms of gross domestic product the government is equally focused on a more comprehensive GDP that is governance development and performance our government has provided transparent accountable people Centric and prompt trust based Administration with Citizen First and minimum government maximum governance approach the impact of allround development is discernable in all sectors there is macroeconomic stability including in the external sector Investments are robust the economy is doing well people are living better and earning better with greater even greater aspirations for future average real income of the people has increased by 50% inflation is moderate people are getting empowered equipped and enabled to pursue their aspirations there is effective And Timely delivery of programs and of large projects economic management the multipronged economic management over the past 10 years has complemented people Centric inclusive development following are some of the major elements one all forms of infrastructure physical digital or social are being built in record time all number two all parts of the country are becoming active participants in economic growth number three digital public infrastructure a new factor of production as if in the 21st century is instrumental in formalization of the economy number four goods and services tax has enabled One Nation One Market one tax tax reforms have led to deepening and widening of tax base number five strengthening of the financial sector has helped in making Savings Credit and Investments more efficient number six gift ifsc and the unified regulatory Authority ifca are creating a robust Gateway for Global capital and financial services for the economy number seven proactive inflation management has helped keep inflation within the Poli policy banned now the global context honorable speaker sir geopolitically Global Affairs are becoming more complex and challenging with Wars and conflicts globalization is being redefined with reshoring and fr Shoring disruption and fragmentation of Supply chains and competition for critical minerals and Technologies a new world order is is emerging after the covid pandemic India assumed the G20 presidency during very difficult times for the world the global economy was going through high inflation High interest rates low growth very high public debt low trade growth and climate changes the pandemic has led to a crisis of food fertilizer Fuel and and finances for the world while India successfully navigated its way the country showed the way forward and built consensus on solutions for those global problems the recently announced India middle east Europe economic Corridor is a strategic and economic game changer for India and others in the words of honorable prime minister the corridor and I quote will become the basis of World Trade for hundreds of years to come and history will remember that this Corridor was initiated on Indian soil unquote V vision for viasit bat our V vision for viasit bat bat is that of prosperous bat in harmony with nature with modern infrastructure and providing opportunities for all citizens and all regions to reach their potential with confidence arising from strong and exemplary track record of performance and progress earning subka vishwas the next 5 years will be years of unprecedented development and golden moments to realize the dream of developed India by 2047 the Trinity of demography democracy and diversity backed by sapka prayas has the potential to fulfill aspirations of every Indian as honorable prime minister in his Independence Day address to the nation mentioned I quote there there is no dir of opportunities as many opportunities as we want the country is capable of creating more opportunities sky is the limit unquote strategy for amital our government will adopt economic policies that Foster and sustain growth facilitate inclusive and sustainable development improve productivity create opportun unities for all help them enhance their capabilities and contribute to generation of resources to power Investments and fulfill aspirations Guided by the principle reform perform and transform the government will take up next Generation reforms and build consensus with the states and stakeholders for Effective implementation it is an important policy priority for our government to ensure timely and adequate finances relevant Technologies and appropriate training for the micro small and medium Enterprises msmes to grow and also compete globally orienting the regulatory environment to facilitate the growth will be an important element of this policy mix Alli ING with the Pancham goals our government will facilitate sustaining high and more resource efficient economic growth this will work towards energy Security in terms of availability accessibility and affordability for meeting the investment needs our government will prepare the financial sector in terms of size capacity skills and Regulatory framework aspirational districts program our government stands ready to assist the states in Faster development of aspirational districts and blocks including generation of ample economic opportunities development of the East our government will pay utmost attention to make the Eastern region and its people a powerful driver of India's growth PM AAS yoga gramin despite the challenges due to covid implementation of PM AAS yena gramin continued and we are close to achieving the target of 3 CR houses 2 CR more houses will be taken up in the next 5 years to meet the requirement arising from increase in the number of families rooftop solarization and M B through rooftop solarization 1 CR households will be enable to obtain up to 300 units free electricity every month this scheme follows the resolve of honorable prime minister on the historic day of consecration of Sri Ram Mander in aoda following benefits are expected savings up to 15 to 18,000 rupees annually for households from free solar electricity and selling the Surplus to the distribution companies charging of electric vehicles entrepreneurship opportunities for a large number of vendors for supply and installation employment opportunities for the Youth with technical skills in manufacturing installation and maintenance housing for middle class our government will launch a scheme to help deserving sections of the middle class and I quote from honorable prime minister's words living in rented houses or slums or chars and unauthorized colonies unquote to buy and build to buy or build their own houses medical colleges several youth are ambitious to get qualified as doctors they aim to serve our people through improved Health Care Services our government plan to set up more medical colleges by utilizing the existing Hospital infrastructure under various departments a committee for this purpose will be set up to examine the issues and make relevant recommendations cervical cancer vaccination our government will encourage vaccination for girls in the age group of 9 to 14 years for prevent prevention of cervical cancer maternal and Child Health Care various schemes for maternal and child care will be brought under one comprehensive program for Synergy in implementation upgradation of anganwadi centers under sakam anganwadi and Portion 2.0 will be expedited expedited for improved nutrition delivery Early Childhood care and development the newly designed U Win platform for managing IM immunization and intensified efforts of mission IND Indra danush will be rolled out expeditiously throughout the country aayushman bat Healthcare cover and aayushman bat scheme will be extended to all Asha workers to all angan body workers and helpers Agriculture and food processing the efforts of value addition in agriculture sector and boosting Farmers incomes will be stepped up pradan MRI kissan s y has benefited 38 lakh farmers and generated 10 lakh employment pradan monry pradan monry formalization of micro food processing Enterprises yena has assisted 2.4 lakh SGS and 60,000 individuals with credit linkages other schemes are complimenting the efforts for reducing post Harvest losses and improving productivity and incomes for ensuring faster growth of the sector our government will further promote private and public investment m in post Harvest activities including aggregation modern storage efficient Supply chains primary and secondary processing and marketing and branding Nano daap after the successful adoption of Nano UA application of Nano dap on various crops will be expanded in all agroclimatic zones B atbar oil seeds Aban building on the initiative announced in 2022 a strategy will be formulated to achieve atbara for oil seeds such as mustard groundnut Sesame soy bean and sunflower this will cover research for high yielding varieties widespread adoption of modern farming techniques Market linkages procurement value addition and crop insurance Dairy development a comprehensive program for supporting Dairy Farmers will be formulated efforts are already on to control foot and mouth disease India is the world's largest milk producer with India is the world largest milk producer but with low productivity of milch animals the program will be built on the success of existing schemes such as rria Gokul Mission National livestock Mission and infrastructure development funds for dairy processing and animal husbandry matsa Sada it was a government which set up a separate department for fishing FES realizing this will help in generating employment also promoting Investments the FDI inflow during 2014 to 23 was $596 billion US marking a golden era that is twice the inflow during 2005 to4 for encouraging sustained foreign investment we are negotiating bilateral investment treaties with our foreign Partners in the spirit of first developed India FDI is first developed India reforms in the states for wikit Barat many growth and development enabling reforms are needed in the states for realizing the vision of viasit bat a provision of 75,000 CR rupees as 50-year interest free loan is proposed this year to support those Milestone linked reforms by the state governments societal changes the government will form a high powerered committee for an extensive consideration of the challenges arising from Fast population growth and and demographic changes the committee will be mandated to make recommendations for addressing these challenges comprehensively in relation to the goal of viasit bhat amital as kakal our government stands committed to strengthening and expanding the economy with high growth and to create conditions for people to realize their aspirations honorable prime minister in his independent day addressed to the nation in the 75th year of our Republic said and I quote we commit ourselves to National development with new Inspirations new Consciousness new resolutions as the country opens up immense possibilities and opportunities it is our cavia car unquote every challenge of the pre2 2014 era was overcome through our economic management and our re governance these have placed the country on a Resolute path of sustained high growth this has been possible through right policies true intentions and appropriate decisions in the full budget in July honorable speaker our government will present a detailed road map for a Pursuit of viasit Barat revised estimates revised estimates of 2023 24 the revised estimate of the total receipts other than borrowings is 27.56 lakh crores of rupees of which the tax receipts are 23.24% estimate of total expenditure is 44.9 lakh CR rupees the revenue receipts at 30.3 30.3 lakh CR rupees are expected to be higher than the budget estimate reflecting strong growth momentum and formalization in the economy the revised estimate of the fiscal deficit is 5.8% of GDP improve improving on the budget estimate not withstanding moderation in the nominal growth estimates budget estimates for 20242 coming to the year 20242 the total receipts other than borrowings and total expenditure are estimated at 30.8 uh and 47.66 lakh CR rupees respectively the tax receipts are estimated at 26.2 lakh CR rupees the scheme of 50-year Interest free loan for capital expenditure to States will be continued this year with an outlay of 1.3 lakh CR rupees we continue on the path of fiscal consolidation as announced in my budget speech of 2021 22 to reduce fiscal deficit below 4.5% by 25 5 26 the fiscal deficit in 20242 is estimated to be 5.1% of GDP adhering to that part so the gross net the gross and net Market borrowings through dated Securities during 2425 are estimated at 14.13 uh lakh CR rupees and 11.75 lakh CR respectively both will be less than that in 23 24 now that the private Investments are happening at scale the lower borrowings by the central government will facilitate larger availability of credit for the private sector vote on account I'll be seeking vote on account approval of the parli through the appropriation bill for a part of the financial year 20242 I will now move to Part B honorable speaker sir over the last 10 years the direct tax collections have more than trebled and the return filers swelled 2.4 times I would like to assure the taxpayers that their contributions have been used tce ly for the development of the country and Welfare of its people I appreciate the taxpayers for their continued support the government has reduced and rationalized tax rates under the new tax scheme there is now no tax liability for taxpayers with income up to 7 lakh rupees up from 2.2 lakh rupees in the financial year 201314 the threshold for presumptive taxation for retail businesses was increased from 2 crores to 3 crores similarly the threshold for professionals eligible for presumptive taxation was increased from 50 lakh rupees to 75 lakh rupees also corporate tax rate was decreased from 30% to 22% for existing domestic companies and to 15% for certain new manufacturing companies honorable speaker sir in The Last 5 Years our Focus has been to improve taxpayers Services the age-old jurisdiction based assessment system was transformed with the introduction of faceless assessment and appeal thereby imparting greater efficiency transparency and accountability introduction of updated income tax returns a new form 26 as and prefilling of tax returns have made filing of tax returns simpler and easier average processing time of returns has been reduced from 93 days in the year 201314 to a mere 10 days this year thereby make refunds faster indirect taxation by unifying the highly fragmented indirect tax regime in India the GST has reduced the compliance burden on trade and Industry the industry has acknowledged the benefits of GST according to a recent survey conducted by a leading consulting firm 94% of Industry leaders view the transition to to GST as largely positive according to 80% of the respondents it has led to supply chain optimization as elimination of tax Arbitrage and octro has resulted in disbanding of check posts at the state and city boundaries at the same time tax base of GST more than doubled and the average monthly gross GST collection has almost doubled to 1.66 lakh crores this year states too have benefited States sgst Revenue including compensation released to states in the post GST period of 201718 to 2022 23 has achieved a buoyancy of 1.22 in contrast the tax buoyancy of State revenues from subsumed taxes in the preg GST 4-year period of 20123 to 20156 was a mere 0.72 the biggest beneficiaries are consumer consumers as reduction in logistic cost and taxes have brought down prices of most goods and services we have taken a number of steps in customs to facilitate international trade as a result the import release time declined by 47% to 71 hours at Inland container Depots by 28% to 44 hours at Air Cargo complexes and by 27% to 85 hours at Sea ports over the last 4 years since 2019 when the national time release study were first acted tax proposals as for tax proposals in keeping with the convention I do not propose to make any changes relating to Taxation and propos to retain the same tax rates for direct and indirect taxes including import duties however certain tax benefits to startups and Investments made by Sovereign wealth or Pension funds as also tax exemption on certain income of some ifsc units are expiring on 313 2024 to provide continuity in taxation I propose to extend the date to 313 2025 moreover in line with a government's Vision to improve ease of living and ease of doing business I wish to make an announcement to improve taxpayers Services there are large number of petty non-verified non- reconciled or disputed tax Direct Tax demands disputed Direct Tax demands many of them dating as far back as 1962 which continue to remain on the books causing anxiety to honest taxpayers and hindering refunds of subsequent years honorable speaker sir I propose to withdraw such outstanding Direct Tax demands up to 25,000 rupees pertaining to the period up to financial year 20091 and up to 10,000 rupees for financial years 20101 to 201415 this is expected to benefit about a CR tax payers one CR taxpayers would benefit out of this economy then and now in 2014 when our government assumed the RS the responsibility to mend the economy step by step and to put the governance systems in order was enormous the the need for the need of the hour was to give hope to the people to attract Investments and to build support for the much needed reforms the government did that successfully following a strong belief of nation first the crisis of those years has been overcome and the economy has been put firmly on a high sustainable growth path with all round development it is now appropriate to look at where we were then I repeat it is now appropriate to look at where we were then till 2014 and where we are now only for the purpose of drawing lessons from the mismanagement of those years the government will lay a white paper on table of the house the exemplary track record of governance development and performance effective delivery and J Kalan has given the government trust confidence and blessings of the people to realize whatever it takes the goal of viasit bat with good intentions true dedication and hard work in the coming years and decades with this honorable speaker I commend the interim budget to this August House J [Music] [Music] hind man with g honorable speaker I present the interim budget for 2425 the Indian economy has with witnessed profound positive transformation in the last 10 years the people of India are looking ahead to the future with hope and optimism With the blessings of the people when our government under the Visionary and dynamic leadership of honorable prime minister SRI Narendra Modi assumed office in 2014 the country was facing enormous challenges with sapka sapka vikas as its Mantra the government overcame those challenges in right Earnest structural reforms were undertaken Pro people programs were formulated and implemented promptly conditions were created for more opportunities for employment and entrepr ownership the economy got a new wigor the fruits of development started reaching the people at scale the country got a new sense of purpose and hope naturally the people blessed the government with a bigger mandate in the second term our government under the leadership of honorable prime minister doubled down on its responsibilities to build a prosperous country with Comprehensive development of all people and all regions our government strengthened its Mantra to sapka sapka vikas and sapka vishwas our development philosophy covered all elements of inclusivity namely social inclusivity through coverage of all strata of the society and geographical in inclusivity through development of all regions of the country with the whole of nation apprach approach of sapka prayas the country overcame the challenges of once in a century pandemic took long strides towards atbar Bharat committed to punch pran and laid solid foundations for the amital as a result as a result our young country has high aspirations pride in its present and hope and confidence for a bright future we expect that our government based on its stupendous work will be blessed Again by the people with a resounding mandate inclusive development and growth our Humane and inclusive approach to development is a marked and deliberate departure from the earlier approach of provisioning up to Village level development programs were thus provisioned in the last 10 years however have targeted each and every household and individual through housing for all harar jel electricity for all cooking gas for all bank accounts and financial services for all in record time the worries about food the worries about food have been eliminated through free ration for 80 CR people minimum support minimum support prices for the produce of annadata are periodically increased appropriately these and the Bas and the provision of basic necessities have enhanced real income in the rural areas their economic needs could be addressed thus spurring growth and generating jobs social justice our government is working with an approach to development that is all round all pervasive and all inclusive sangin saspi Ori it covers all casts and people at all levels we are working to make India a viasit bat by 2047 for achieving that goal we need to improve people's capability and Empower them previously social justice was mostly a political slogan for our government social justice is an effective and necessary governance model the saturation the saturation approach of covering all eligible people is is the true and comprehensive achievement of social justice this is secularism in action reduces corruption and prevents nepotism prevents by baaad there is transparency and assurance that benefits are delivered to all eligible people the resources are distributed fairly all regardless of their social standing get access to Opportunities we are addressing systemic inequalities that had plagued our society we focus on outcomes and not on outlays so that the social economic transformation is achieved as our prime minister firmly believes we need to focus on four major costs they are garib mahil yua and anad their needs their aspirations and their welfare are our highest priority the country progresses when they progress all four require and receive government support in their quest to better their lives their empowerment and well-being will drive the country forward G Kalan desan we believe in empowering the poor the earlier approach of tackling poverty through entitlements had resulted in very modest outcomes when the poor became empowered Partners in the development process government's power to assist them also increases manifold with the pursuit of sasat in these 10 years the the government has assisted 25 CR people to get freedom from multi-dimensional poverty our government's efforts are now getting synergized with energy and passion of such empowered people this is truly elevating them from poverty direct benefit transfer of 34 lakh CR rupees from the government using PM jundan accounts has led to Savings of 2.7 LH crores of rupees for the government this savings has been realized through avoidance of leakages prevalent earlier the savings have helped in providing more funds for garib Kalan PM swan has has provided credit assistance to 78 lakh Street vendors from that total from that total of 78 lakh Street vendors 2.3 lakh have received credit for the third time PM janman yoga reaches out to the particularly vulnerable tribal groups who have remained outside the realm of development so far PM vishwakarma yena provides endtoend support to Artisans and Crafts People engaged in 18 trades the schemes for empowerment of dang and transgender persons reflect firm resolve of our government to leave no one behind welfare of annadata farmers are our annadata every year under PM kissan saman yoga direct financial assistance is provided to 11.8 CR Farmers including marginal and small farmers crop insurance is given to 4 CR Farmers under PM fil Bea yena these besides several other programs are assisting anata in producing food for the country and for the world electronic National agricultural Market has integrated 1,361 mundies and is providing services to 1.8 CR Farmers with trading volume of 3 lakh crores of rupees the sector is poised for inclusive balanced higher growth and productivity these are facilitated from Farmers and policies Income Support coverage of risks through price and insurance support promotion of Technologies and Innovations through startups empowering the Amrit PD the yua our prosperity depends on adequately equipping and empowering the youth the National Education policy 2020 is ushering the transformational reforms PM schools for Rising India PM sh are delivering quality teaching and nurturing holistic and well-rounded individuals the skill India Mission has trained 1.4 CR Youth upskilled and reskilled 54 lakh Youth and established 3,000 new I a large number of instit institutions of Higher Learning namely 7 iits 16 triple it 7 I am 15 a and 390 universities have been set up PM mudra yoga has sanctioned 43 cr loans aggregating to 22.5 lakh crores of rupees for entrepreneurial ass aspirations of our youth besides that fund of funds startup India and startup credit guarantee schemes are assisting our youth they are also becoming rosar dat the country is proud of our youth scaling New Heights in sports the highest ever medal tally in Asian Games and Asian par games in 2023 reflects a high confidence level chess Pro Prodigy and our number one ranked player prananda put up a stiff fight against the reigning world champion Magnus Carlson in 2023 today India has over 80 chess Grand Masters compared to little over 20 in 2010 momentum for nari shaki the empowerment of women through entrepreneurship is of living and dignity for them has gained momentum in these 10 years 30 CR mudra YJ loans have been given to women entrepreneurs female enrollment in higher education has gone up by 28% in 10 years if in stem courses girls and women constitute 43% of enrollment one of the highest in the world all these measures are getting reflected in the increasing participation of women in Workforce Making triple talak illegal reservation of 1/3 seats for women in the Lo saaba and state as and giving over 70% houses under PM AAS yoga in rural areas to women and giving over 70% houses under PM AAS yoga in rural areas to women as Soul or joint owners have enhanced their dignity a exemplary track record of governance development and performance besides delivering on high growth in terms of gross domestic product the government is equally focused on a more comprehensive GDP that is governance development and performance our government has provided transparent accountable people Centric and prompt trust based Administration with Citizen First and minimum government maximum governance approach the impact of all round development is discernable in all sectors there is macroeconomic stability including in the external sector Investments are robust the economy is doing well people are living better and earning better with greater even greater aspirations for future average real income of the people has increased by 50% inflation is moderate people are getting empowered equipped and enabled to pursue their aspirations there is effective And Timely delivery of programs and of large projects economic management the multi-pronged economic manage management over the past 10 years has complemented people Centric inclusive development following a some of the major elements one all forms of infrastructure physical digital or social are being built in record time all number two all parts of the country are becoming active participants in economic growth number three digital public infrastructure a new factor of production as if in the 21st century is instrumental in formalization of the economy number four goods and services tax has enabled One Nation One Market one tax tax reforms have led to deepening and widening of tax base number five strengthening of the financial sector has helped in making Savings Credit and Investments more efficient number six gift ifsc and the unified regulatory Authority ifca are creating a robust Gateway for Global capital and financial services for the economy number seven proactive inflation management has helped keep inflation within the policy Bank land now the global context honorable speaker sir geopolitically Global Affairs are becoming more complex and challenging with Wars and conflicts globalization is being redefined with reshoring and fr Shoring disruption and fragmentation of Supply chains and competition for critical minerals and Technologies a new world order is emerging after the covid pandemic India assumed the G20 presidency during very difficult times for the world the global economy was going through high inflation High interest rates low growth very high public debt low trade growth and climate changes the pandemic has led to a crisis of food fertilizer Fuel and finance es for the world while India successfully navigated its way the country showed the way forward and built consensus on solutions for those global problems the recently announced India middle east Europe economic Corridor is a strategic and economic game changer for India and others in the words of honorable prime minister the corridor and I quote will become the basis of World Trade for hundreds of years to come and history will remember that this Corridor was initiated on Indian soil unquote wish vision for viasit bat our V vision for wikit bat is that of prosperous bat in harmony with nature with modern infrastructure and providing opportunities for all citizens and all regions to reach their potential with confidence arising from strong and exemplary track record of performance and progress earning sapka vishwas the next 5 years will be years of unprecedented development and go golden moments to realize the dream of developed India by 2047 the Trinity of demography democracy and diversity backed by subka prayas has the potential to fulfill aspirations of every Indian as honorable prime minister in his Independence Day address to the nation mentioned I quote there is no dir of opportunities as many opportunities as we want the country is capable of creating more opportunities sky is the limit unquote strategy for amital our government will adopt economic policies that Foster and sustain growth facilitate inclusive and sustainable development improve productivity create opportunities for all help them enhance their capabilities and contribute to generation of resources to power Investments and fulfill aspirations Guided by the principle reform perform and transform the government will take up next Generation reforms and build consensus with the states and stakeholders for Effective implementation it is an important policy priority for our government to ensure timely and adequate finances relevant Technologies and appropriate training for the micro small and medium Enterprises msmes to grow and also compete globally orienting the regulatory environment to facilitate the growth will be an important element of this policy mix aligning with the pamr goals our government will facilitate sustaining high and more resource efficient economic growth this will work towards energy Security in terms of availability accessibility and affordability for meeting the investment needs our government will prepare the financial sector in terms of size capacity skills and Regulatory framework aspirational districts program our government stands ready to assist the states in Faster development of aspirational districts and blocks including generation of ample economic opportunities development of the East our government will pay atmost attention to make the Eastern region and its people a powerful driver of India's growth PM AAS y gramin despite the challenges due to covid implementation of PM AAS yoga gramin continued and we are close to achieving the target of 3 CR houses 2 CR more houses will be taken up in the next 5 years to meet the requirement arising from increase in the number of families rooftop solarization and mu B through rooftop solarization 1 CR households will be enabled to obtain up to 300 units free electricity every month this scheme follows the resolve of honorable prime minister on the history historic day of consecration of Sri Ram Mander in aoda following benefits are expected savings up to 15 to 18,000 rupees annually for households from free solar electricity and selling the Surplus to the distribution companies charging of electric vehicles entrepreneurship opportunities for a large number of vendors for supply and installation employment opportunities for the Youth with technical skills in manufacturing installation and maintenance housing for middle class our government will launch a scheme to help deserving sections of the middle class and I quote from honorable prime minister's words living in rented house houses or slums or chars and unauthorized colonies unquote to buy and build to buy or build their own houses medical colleges several youth are ambitious to get qualified as doctors they aim to serve our people through improved Health Care Services our government plans to set up up more medical colleges by utilizing the existing Hospital infrastructure under various departments a committee for this purpose will be set up to examine the issues and make relevant recommendations cervical cancer vaccination our government will encourage vaccination for girls in the age group of 9 to 14 years for preent prevention of cervical cancer maternal and Child Health Care various schemes for maternal and child care will be brought under one comprehensive program for Synergy in implementation upgradation of anganwadi centers under sakam anganwadi and Portion 2.0 will be expedited expedited for improved nutrition delivery early childhood care and development the newly designed U Win platform for managing IM immunization and intensified efforts of mission IND Indra danush will be rolled out expeditiously throughout the country aayushman bat Healthcare cover and aayushman bat scheme will be extended to all Asha workers to all angan body workers and helpers Agriculture and food processing the efforts of value addition in agriculture sector and boosting Farmers incomes will be stepped up pradan MRI kissan s y has benefited 38 lakh farmers and generated 10 lakh employment pradan monry pradan formalization of M mro food processing Enterprises yena has assisted 2.4 lakh SGS and 60,000 individuals with credit linkages other schemes are complimenting the efforts for reducing post Harvest losses and improving productivity and incomes for ensuring faster growth of the sector our government will further promote private and public investment in post Harvest activities including aggregation modern storage efficient Supply chains primary and secondary processing and marketing and branding Nano daap after the successful adoption of Nano UA application of Nano dap on various crops will be expanded in all agroclimatic zones Atman nbar oil seeds Aban building on the initiative announced in 2022 a strategy will be formulated to achieve atbara for oil seeds such as mustard groundnut Sesame soyer bean and sunflower this will cover research for high yielding varieties widespread adoption of modern farming techn teques Market linkages procurement value addition and crop insurance Dairy development a comprehensive program for supporting Dairy Farmers will be formulated efforts are already on to control foot and mouth disease India is the world's largest milk producer with India is the world's largest milk producer but with low productivity of milch animals the program will be built on the success of existing schemes such as rria Gokul Mission National livestock Mission and infrastructure development funds for dairy processing and animal husbandry matsa s it was a government which set up a separate department for Fisheries realizing this will help in generating employment also promoting Investments the FDI inflow during 2014 to 23 was 596 billion US marking a golden era that is twice the inflow during 2005 to4 for encouraging sustained for foreign investment we are negotiating bilateral investment treaties with our foreign Partners in the spirit of first developed India FDI is first developed India reforms in the states for wikit Barat many growth and development enabling reforms are needed in the states for realizing the vision of viket bat a provision of 75,000 CR rupees as 50-year interest free loan is proposed this year to support those Milestone linked reforms by the state governments societal changes the government will form a high powerered committee for an extensive consideration of the challenges arising from Fast population growth and demographic Ric changes the committee will be mandated to make recommendations for addressing these challenges comprehensively in relation to the goal of viasit bat Amit as kavya our government stands committed to strengthening and expanding the economy with high growth and to create conditions for people to realize their aspirations honorable prime minister in his Independence Day address rest to the nation in the 75th year of our Republic said and I quote we commit ourselves to National development with new Inspirations new Consciousness new resolutions as the country opens up immense possibilities and opportunities it is our cavia car unquote every challenge of the pre 2014 14 era was overcome through our economic management and our rev governance these have placed the country on a Resolute path of sustained high growth this has been possible through right policies true intentions and appropriate decisions in the full budget in July honorable speaker our government will present a detailed road map for a Pursuit of viasit Barat revised its estimates revised estimates of 2023 24 the revised estimate of the total receipts other than borrowings is 27.56 lakh crores of rupees of which the tax receipts are 23.24% total expenditure is 44.9 lakh CR rupees the revenue receipts at 30.3 30.3 lakh CR rupees are expected to be higher than the budget estimate reflecting strong growth momentum and formalization in the economy the revised estimate of the fiscal deficit is 5.8% of GDP improving on the budget estimate not withstanding moderation in the nominal growth estimates budget estimates for 20242 coming to the year 20242 the total receipts other than borrowings and total expenditure are estimated at 30.8 uh and 47.66 lakh CR rupees respectively the tax receipts are estimated at 26.2 lakh CR rupees the scheme of 50-year Interest free loan for capital expenditure to States will be continued this year with an outlay of 1.3 lakh CR rupees we continue on the path of fiscal consolidation as announced in my budget speech of 2021 22 to reduce fiscal deficit below 4.5% by 252 six the fiscal deficit in 20242 is estimated to be 5.1% of GDP adhering to that PA so the gross net the gross and net Market borrowings through dated Securities during 2425 are estimated at 14.13 uh lakh CR CR rupees and 11.75 lakh CR respectively both will be less than that in 23 24 now that the private Investments are happening at scale the lower borrowings by the central government will facilitate larger availability of credit for the private sector vote on account I'll be seeking vote on account approval of the parliament through the appropriation bill for a part of the financial year 20242 I will now move to Part B honorable speaker sir over the last 10 years the direct tax collections have more than trebled and the return filers swelled 2.4 times I would like to assure the taxpayers that their contributions have been used wisely for the development of the country and Welfare of its people I appreciate the taxpayers for their continued support the government has reduced and rationalized tax rates under the new tax scheme there is now no tax liability for taxpayers with income up to 7 lakh rupees up from 2.2 lakh rupees in the financial year 201314 the threshold for presumptive taxation for retail businesses was increased from 2 cror to 3 cror similarly the threshold for professionals eligible for presumptive taxation was increased from 50 lakh rupees to 75 lakh rupees also corporate tax rate was decreased from 30% to 22% for existing domestic companies and to 15% for certain new manufacturing companies honorable speaker sir in The Last 5 Years our Focus has been to improve taxpayers Services the age-old jurisdiction based assessment system was transformed with the introduction of faceless assessment and appeal thereby imparting greater efficiency transparency and accountabil introduction of updated income tax returns a new form 26 as and prefilling of tax returns have made filing of tax returns simpler and easier average processing time of returns has been reduced from 93 days in the year 20134 to a mere 10 days this year thereby making re funds faster indirect taxation by unifying the highly fragmented indirect tax regime in India the GST has reduced the compliance burden on trade and Industry the industry has acknowledged the benefits of GST according to a recent survey conducted by a leading consulting firm 94% of Industry leaders view the transition to GST as largely positive according to 80% of the respondents it has led to supply chain optimization as elimination of tax Arbitrage and octro has resulted in disbanding of check posts at the state and city boundaries at the same time tax base of GST more than doubled and the average monthly gross GST collection has almost doubled to 1.66 lakh crores this year states too have benefited States sgst Revenue including compensation released to states in the post GST period of 201718 to 2022 23 has achieved a buoyancy of 1.22 in contrast the tax buoyancy of State revenues from subsumed taxes in the preg GST 4-year period of 20123 to 20156 was a mere 0.72 the biggest beneficiaries are consumer consumers as reduction in logistic cost and taxes have brought down prices of most goods and services we have taken a number of steps in customs to facilitate international trade as a result the import release time declined by 47% to 71 hours at Inland container Depots by 28% to 44 hours at Air Cargo complexes and by 27% to 85 hours at Sea ports over the last 4 years since 2019 when the national time release studies were first actor tax proposals as for tax proposals in keeping with the convention I do not propose to make any changes relating to Taxation and propos to retain the same tax rates for direct and indirect taxes including import duties however certain tax benefits to start startups and Investments made by Sovereign wealth or Pension funds as also tax exemption on certain income of some ifsc units are expiring on 313 2024 to provide continuity in taxation I propose to extend the date to 313 2025 moreover in line with a government's Vision to improve ease of living and ease of doing business I wish to make an announcement to improve taxpayers Services there are large number of petty non-verified non reconciled or disputed tax Direct Tax demands disputed Direct Tax demands many of them dating as far back as 1962 which continue to remain on the books causing anxiety to honest taxpayers and hindering refunds of subsequent years honorable speaker sir I propos to withdraw such outstanding Direct Tax demands up to 25,000 rupees pertaining to the period up to financial year 20091 and up to 10,000 rupees for financial years 20101 to 201415 this is expected to benefit about a CR tax payers one CR taxpayers would benefit out of this economy then and now in 2014 when our government assumed the Reigns the responsibility to mend the economy step by step and to put the governance systems in order was enormous the need for for the need of the hour was to give hope to the people to attract Investments and to build support for the much needed reforms the government did that successfully following a strong belief of nation first the crisis of those years has been overcome and the economy has been put firmly on a high sustainable growth path with all round development it is now appropriate to look at where we were then I repeat it is now appropriate to look at where we were then till 2014 and where we are now only for the purpose of drawing lessons from the mismanagement of those years the government will lay a white paper on table of the house the exemplary track record of governance development and performance effective delivery and gen Kalan has given the government trust confidence and blessings of the people to realize whatever it takes the goal of viasit Barat with good intentions true dedication and hard work in the coming years and decades with this honorable speaker I commend the the interim budget to this August House J [Music] [Music] hind man with honorable speaker I present the interim budget for 2425 the Indian economy has witnessed profound positive transformation in the last 10 years the people of India are looking ahead to the future with hope and optimism With the blessings of the people when our government under the Visionary and dynamic leadership of honorable prime minister SRI Narendra Modi assumed office in 2014 the country was facing enormous challenges with sapka sapka vikas as its Mantra the government overcame those challenges in right Earnest structural reforms were undertaken Pro people programs were formulated and implemented promptly conditions were created for more opportunities for employment and Entrepreneurship the economy got a new wigor the fruits of development started reaching the people at scale the country got a new sense of purpose and hope naturally the people blessed the government with a bigger mandate in the second term our government under the leadership of honorable prime minister doubled down on its responsibilities to build a prosperous country with Comprehensive development of all people and all regions our government strengthened its Mantra to sapka sapka vikas and sapka vishwas our development philosophy covered all elements of inclusivity namely social inclusivity through coverage of all strata of the society and geographical in inclusivity through development of all regions of the country with the whole of nation approach of sapka prayas the country overcame the challenges of once in a century pandemic took long strides towards atbar bhat committed to punch pran and laid solid foundations for the amital as a result as a result our young country has high aspirations pride in its present and Hope and confidence for a bright future we expect that our government based on its stupendous work will be blessed Again by the people with a resounding mandate [Music] sa man [Applause] [Music] [Applause] [Applause] G say IP ke president or Tania s gaj National Assembly ad man Mania Dr T suuk D July manh members p with mon STI n honorable speaker I present the budget for 2425 introduction the people of India have reposed their faith in the government led by honorable prime minister SRI Narendra Modi and re we are grateful for their support faith and trust in our policies we are determined to ensure that all Indians regardless of religion cast gender and age make substantial progress in realizing their life goals and aspirations Global context the global economy while performing better than expected is still in the grip of policy uncertainities elevated asset prices political UNC ities and shipping disruptions continue to pose significant downside risks for growth and upside risks to inflation in this context India's economic growth continues to be The Shining exception and will remain so in the years [Music] ahead India's inflation continues to be low stable and moving towards the 4% Target Coinflation that is non food and non-fuel currently is 3.1% steps are being taken to ensure supplies of perishable Goods reach markets adequately interim budget as mentioned in the interim budget we need to focus on four major major cast namely the garib mahil yua and anad the poor women Youth and the farmer for annadata we announced higher minimum support prices a month ago for all major crops delivering on the promise of at least a 50% margin over cost pradan mry garib Kalan Anna yoga was extended for five years benefiting more than 80 CR people administrative actions for approval and implementation of various schemes announced in the interim budget are well underway the required allocations have been made budget theme turning attention to the full year and Beyond in this budget we particularly focus on employment Skilling msmes and the middle class I'm happy to announce the prime minister's package of five schemes and initiatives to facilitate employment Skilling and other opportunities for four 4.1 CR youth over a 5year period with a central outlay of 2 lakh CR rupees I will speak about them shortly while more details may be seen in the anex this year I've made a provision of 1.48 lakh rupees 14 1.48 lakh CR rupees for education employment and Skilling budget priorities the people have given a unique opportunity to our government to take the country on the path of strong development and an allround prosperity in the interim budget we promis to present a detailed road map for our pursuit of viasit bat in line with the strategy set out in the interim budget this budget and with reses sustained efforts on the following nine priorities for generating ample opportunities for all number one productivity and resilience in agriculture number two employment and Skilling number three inclusive human resource development and social justice four manufacturing and services five Urban Development six energy security 7 infrastructure 8 Innovation research and development and nine Next Generation reforms subsequent budgets will build on these and add more priorities and actions a more detailed formulation will be carried out as part of the economic policy framework about which I will speak later in this speech this budget details some of the specific actions to be initiated in the current year towards fulfillment of these priorities with potential for transforma changes the budget also covers some of the previously made announcements with intent to strengthen them and step up their implementation for expedite in our journey towards the goal of vikid Barat Priority One in agriculture transforming agricultural research our government will undertake a comprehensive review of the research agricultural research setup to bring the focus on raising productivity and developing climate resilient varieties funding will be provided in challenge mode including to the private sector domain experts both from the government and outside will oversee the conduct of such research release of new varieties new 109 High yielding and climate resilient varieties of 32 field and Horticultural crops will be Rel released for cultivation by Farmers natural farming in the next 2 years 1 CR Farmers across the country will be initiated into natural farming supported by certification and branding implementation will be through scientific institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established missions for pulses and oil seeds for achieving self-sufficiency in pulses and oil seeds we will strengthen their production storage and marketing as announced in the interim budget a strategy is being put in place to achieve ATA for oil seeds such as mustard groundnut Sesame soybean and sunflower vegetable production and Supply chains large scale clusters for vegetable production will be developed closer to Major consumption centers we will promote farmer producer organizations cooperatives and startups for vegetable Supply chains including for collection and storage and marketing digital public infrastructure for agriculture void by the success of the pl pilot project our government in partnership with the states will facilitate the implementation of the digital public infrastructure in agriculture for coverage of farmers and their lands in 3 years during this year digital crop survey for karif using the DPI will be taken up in 400 districts the details of six CR farmers and their lands will be brought into the farmer and land Registries further the issuance of J Sam based kissan credit cards will be enabled in five states shrimp production and Export financial support for setting up a network of nucleus breeding centers for shrimp brood stocks will be provided financing for shrimp farming processing and Export will be facilitated through nabad National cooperation policy our government will bring out a national cooperation policy for systematic orderly and allround de development of the Cooperative SEC sector FASTT tracking growth of rural economy and generation of employment opportunities on a large scale will be the policy goal this year I have made a provision of 1.5 2 lakh CR rupees for agriculture and Allied sectors priority two employment and Skilling employment linked incentive our government will Implement following three schemes for employment linked incentive as part of the prime minister's package these will be based based on enrollment in the epfo and focus on recognition of firsttime employees and support to scheme a first timers this scheme will provide one month wage to all persons newly entering the workforce in all formal sectors direct benefit transfer of one month salary in three installments to firsttime employees as registered in the epfo will be up to 15,000 rupees the eligibility limit will be a salary of 1 lakh per month the scheme is expected to benefit 210 lak youths scheme B job creation in manufacturing this scheme will incentivize additional employment in the manufacturing sector linked to the employment of firsttime employees an incentive will be provided at specified scale directly both to the employee and the employer with respect to the epfo contribution in the first 4 years of employment the scheme is expected to benefit 30 lakh youth entering employment and their employers scheme C support to employers this employer Focus scheme will cover additional employment in all sectors all additional employ M within a salary of 1 lakh rupee per month will be counted the government will reimburse to employers up to 3,000 rupees per month for 2 years towards the epfo contribution for each additional employee the scheme is expected to incentivize additional employment of 50 lakh persons participation of women in the workforce we will facilitate higher participation of women in the workforce through setting up of working women hosts in collaboration with industry and establishing crushes in addition the partnership will seek to organize women's specific Skilling programs and promotion of Market access for women shg Enterprises Skilling program I'm happy to announce a new centrally sponsored scheme as the fourth scheme under the prime minister's package for Skilling in collaboration with state governments and Industry 20 lakh youth will be skilled over a 5year period 1,000 industrial training institutes will be upgraded in Hub and spoke arrangements with outcome orientation course content and design will be aligned to the skill needs of industry and new courses will be introduced for emerging needs Skilling loans the model skill Lo loan scheme will be revised to facilitate loans up to 7.5 lakh rupees with a guarantee from a government promoted fund this measure is expected to help 25,000 students every year Education Loans for helping our youth who have not been eligible for any benefit under government schemes and policies I'm happy to announce a financial support for loans up to 10 lakh Rupees for higher education in domestic institutions e vouchers for this purpose e vouchers for this purpose will be given directly to one lakh students every year for annual interest subvention of 3% of the loan amount priority three inclusive human resource development and social justice saturation approach our government is committed to all around all pervasive and all inclusive development of people particularly Farmers youth women and the poor for achieving social justice comprehensively the saturation approach of covering all eligible people through various programs including those for education and health will be adopted to empower them by improving their capabilities implementation of schemes meant for supporting economic activities by Craftsmen Artisans self-help groups scheduled cast scheduled tribe and women entrepreneurs and Street vendors such as the PM vishwakarma PM Swan National livelihood missions and standup India will be stepped up Pia the states in the eastern part of the country are rich in endowments and have strong cultural traditions we will formulate a plan Pura for all around for the all round development of the Eastern region of the country covering Bihar jarand West Bengal odisha and Andra Pradesh this will cover human resource development infrastructure and generation of economic opportunities to make the region an engine to attain viasit Barat on the Amar Kolkata industrial Corridor we will support development of an industrial node at GAA this Corridor will catalyze Industrial Development of the Eastern region the industrial node at GAA will also be a good model for develop veloping our ancient centers of cultural importance into future centers of modern economy this model shall showcase vikas b vasat b in a growth trajectory we will also support development of Road connectivity projects namely one Patna Pia Expressway two bakar bagalpur Expressway three bodaya rajar vishali and Danga Spurs and four additional two-lane Bridge over River ganga at buxer at a total cost of 26,000 CR rupees power projects including setting up of a new 2,400 Mega W power plant at at P penti will be taken up at a cost of 21,400 CR rupees new airports medical colleges and sports infrastructure in Bihar will be constructed an additional allocation to support Capital investments will be provided the requests of Bihar government for external assistance from multilateral development banks will be [Applause] expedited Andra Pradesh reorganization act our government has made concerted efforts to fulfill the commitments in Andra Pradesh reorganization Act re recognizing recognizing the state's need for Capital recognizing a recognizing the state's need for a capital we will facilitate F special financial support through multilateral development agencies in The Current financial year 15,000 CR RUP P will be arranged with additional amounts in future years our government is fully committed to financing and early completion of the poam imation project which is the lifeline which is the lifeline for Andra Pradesh and its Farmers this will facilitate our country's food security as well under the act under the ACT Andra Pradesh reorganization act for promoting Industrial Development funds will be provided for essential infrastructure such as water power Railways and roads in operti node on the vishakapatnam Chennai industrial Corridor and wakal node on the Hyderabad bengalore industrial Corridor an additional allocation will be provided this year towards capital investment for economic growth grants for backward regions of rasima prakasham North Coastal Andra as stated in the ACT will be provided PM AAS yena 3 CR additional houses under the PM AAS yen in rural and urban areas in the country with have been announced for which the necessary allocations are being made we women Le development for promoting women Le development the budget carries an allocation of more than three lakh CR for schemes benefiting women and girls the signals this signals our government's commitment for enhancing women's gr role in Economic Development pradan janja gr aban for improving the socioeconomic condition of tribal communities we will launch the pradhanmantri janjati unat gr Aban by adopting saturation coverage for tribal families in tribal majority Villages and aspirational districts this will cover 63,000 Villages benefiting 5 CR tribal people Bank branches in northeastern region more than 100 branches of India postp payment bank will be set up in the Northeast region to expand the banking services this year I have made a provision of 2.66 lakh CR rupees for Rural Development including rural infrastructure priority four manufacturing and services support for promotion of msmes this budget provides special attention to msmes and Manufacturing particularly labor intensive manufacturing we have formulated a package covering financing regulatory changes and Technology support for msmes to help them grow and also compete globally as mentioned in the interim budget I'm happy to announce the following specific measures credit guarantee scheme for msmes in the manufacturing sector for facilitating term loans to msmes for purchase of machinary and Equipment without collateral or third party guarantee a credit guarantee scheme will be introduced the scheme will operate on pooling of credit risks of such msmes a separately constituted self- financing guarantee fund will provide to each applicant guarantee cover up to 100 CR rupees while the loan amount may be larger the borrower will have to provide an upfront guarantee fee and an annual guarantee fee on the reducing loan balance new assessment model model for msma credit public sector banks will build their own inhouse capability to assess msmes for credit instead of relying on external assets need in developing or getting developed a new credit assessment model based on the scoring of digital Footprints of the msmes in the economy this is expected to be a significant improvement over the traditional assessment of credit eligibility based only on asset or turnover criteria that will also cover msmes without a formal accounting system credit support to msmes during stress period I'm happy to announce a new mechanism for facilitating continuation of bank credit to msmes during their stress period while being in special mention account SMA account SMA stage for reasons beyond their control msmas need credit to continue their business and to avoid getting into the NPA stage credit availability will be supported through a guarantee from a government promoted fund mudra loans the limit of mudra loans will be enhanced to 20 lakh from the current 10 lakh for those entrepreneur who have availed and successfully repaid previous loans under the tarun category enhanced scope for mandatory onboarding in treads for facilitating msmes to unlock their working capital by converting their trade receivables Into Cash I propose to red eduse the turnover threshold of buyers for mandatory onboarding on the Treads platform from R 500 CR to 250 CR rupees this measure will bring 22 more cpsc's and 7,000 more companies onto the platform medium Enterprises will also be included in the scope of the suppliers sidb branches in msme clusters sidb will open new branches to expand its reach to serve all major msme clusters within 3 years and provide direct credit to them with the opening of 24 such branches this year the service coverage will expand to 168 out of 242 major clust clusters msme units for food irradiation quality and safety testing financial support for setting up of 50 multi-product food irradiation units in the msme sector will be provided setting up of 100 food quality and safety testing Labs with nabl accreditation with will be facilitated e-commerce export hubs to enable msmes and traditional Artisans to sell their products in international markets eCommerce export hubs will be set up in public private partnership mode these hubs under a seamless Regulatory and logistic framework will facilitate trade and Export related Services Under One Roof measures for promotion of manufacturing and services internship in top companies as the fifth scheme under prime minister's package our government will launch a comprehensive scheme for providing internship internship opportunities in 500 top companies to one CR youth in 5 years they will gain they will gain exposure for 12 months to real life business environment varied professions and employment opportunities and internship allowance of 5,000 per month 5,000 rupees per month along with a one-time assistance of 6,000 rupees will be provided companies will be expected to Bear the training cost and 10% of their internship cost from their CSR funds industrial parks our government will facilitate development of investment ready Plug and Play industrial parks with complete infrastructure in or near 100 cities in partnership with the states and private sector by better using town planning schemes 12 industrial parks under the national industrial Corridor development program also will be sanctioned [Applause] rental housing rental housing with doitory type accommodation for industrial workers will be just one minute rental housing I repeat rental housing with doitory type accommodation for industrial workers will be facilitated in PPP mode with vgf support and commitment from Anchor Industries shipping industry ownership Leasing and flagging reforms will be implemented to improve the share of Indian shipping industry and generate more employment critical mineral Mission we will set up a critical mineral mission mission for domestic production recycling of critical minerals and overseas acquisition of critical mineral assets its mandate will include technology development skilled Workforce extended producer responsibility um Extended producer responsibility framework and a suitable financing mechanism offshore mining of minerals our government will launch the auction of the first TR of offshore blocks for mining building on the exploration already carried out digital public infrastructure appli applications turning to the services sector I propose development of DPI applications at population scale for productivity gains business opportunities and Innovation by the private sector these are planned in the areas of credit Ecommerce Education Health Law And Justice Logistics msme Service delivery and urban governance integrated Tech technology platform for IBC ecosystem an integrated technology platform will be set up for improving the outcomes under the insolvency bankruptcy code for achieving consistency transparency timely processing and better oversight for all stakeholders voluntary closure of llps the services of the center for processing accelerated corporate exit cpce will be extended for voluntary closure of llps to reduce the closure times National company law tribunals the IBC has resolved more than 1,000 companies resulting in direct recovery of 3.3 lakh CR to creditors 3.3 lakh CR Rupees to creditors in addition 28,000 cases es involving over 10 lakh CR rupees have been disposed of even prior to admission appropriate changes to the IBC reforms and strengthening of the tribunal and appellate tribunals will be initiated to speed up insolvency resolution additional tribunals will be established out of those some will be notified to decide cases exclusively under the company's Act debt recovery steps for reforming and strengthening debt recovery tribunals will be taken additional tribunals will be established to speed up recovery priority five Urban Development cities as growth hubs working with States our government will facilitate development of cities as growth hubs this will be achieved through economic and Transit planning and orderly development of periurban areas utilizing town planning schemes creative Redevelopment of cities for Creative Brownfield Redevelopment of existing cities our government will formulate a framework for enabling policies market-based mechanisms and regulation Transit oriented development Transit oriented development velopment plans for 14 large cities with a population above 30 lakh will be formulated along with an implementation and financing strategy Urban housing under the PM AAS yena Urban 2.0 housing needs of 1 CR Urban poor and middle class families will be addressed with an investment of 10 lakh CR rupees this will include the central assistance of 2.2 lakh CR rupees in the next 5 years a provision of Interest subsidy to facilitate loans at affordable rates is also envisaged in addition enabling policies and regulations for efficient and transparent rental housing transparent rental housing markets with enhanced availability will also be put in place water supply and sanitation in partnership with State uh governments and multilateral development Banks we will promote water supply sewage treatments and Solid Waste Management projects and services for 100 large cities through bankable projects these projects will also envisage uses use of treated water for irrigation and filling up of tanks in nearby areas Street Markets building on the success of PM Swan PM Swan scheme in transforming the lives of Street vendors our government envisions a scheme to support each year over the next 5 years the development of one 100 weekly hearts or street food hubs in select cities stamp Duty we will encourage states which continue to charge High stamp duty to moderate the rates for all and all and also consider further lowering duties for properties purchased by women this reform will be made an ENT itial component of Urban Development schemes priority six energy security energy transition in the interim budget I had announced our strategy to sustain high and more resource efficient economic growth along with the energy Security in terms of availability accessibility and affordability we will bring out a policy document on appropriate energy transition Pathways that balances the imperatives of employment growth and environmental sustainability P PM suar mu b y PM suar m b y in line with the announcement in the interim budget in line with the announcement in the interim budget PM suar mu B Yoga has been launched to install rooftop solar plants to enable to enable 1 CR households obtain free electricity up to 300 units every month the scheme has generated remarkable response with more than 1.28 CR registrations and 14 lakh applications and we will further encourage it pumped storage policy a policy for promoting pumped storage projects will be brought out for electricity storage and facilitating smooth integration of the growing share of renewable energy with its variable and intermittent nature in the overall Energy Mix research and development of small and modular nuclear reactors nuclear energy is expected to form a very significant part of the energy mix for viasit bat towards that Pursuit our government will partner with the private sector bat small reactors two research and development of bat small modular reactor and three research and development of new newer Technologies for nuclear energy the R&D funding announced in the interim budget will be made available for this sector also Advanced ala Su Advanced Ultra super critical thermal power plants the development of indigenous technology for advanced Ultra super critical thermal power plants with much higher efficiency has been completed a joint venture between ntpc and BH will set up a fullscale 800 megawatt commercial plant using a USC technology the government will provide the required fiscal support moving forward development of indigenous capacity for the production of highgrade Steel and other Advanced Metallurgy materials for these plants will result in strong spin-off benefits for the economy road map for hard to Abate Industries a road map for moving the hard to Abate industries from Energy Efficiency targets to emission targets will be formulated appropriate regulations for transition of these industries from the current perform achieve and trade mode to Indian carbon Market mode will be put in place support to traditional micro and small Industries an investment grade energy audit of traditional micro and small Industries in 60 clusters including brass and ceramic will be facilitated financial support will be provided for shifting them to cleaner forms of energy and implementation of Energy Efficiency measures the scheme will be replicated in another 100 clusters in the next phase priority seven infrastructure investment by central government significant investment the central government has made over the years in building and improving infrastructure has had a strong multiplier effect on the economy we will endeavor to maintain strong fiscal support for infrastructure over the next 5 years in conjunction with imperatives of other priorities and fiscal consolidation this year I have provided 11 lakh 11,111 CR rupees for capital expenditure this would be 3.4% of our GDP infrastructure investment by state governments we will encourage states to provide support of similar scale for infrastructure subject to their development priorities a provision of 1.5 lakh CR rupees for long-term interest free loans have been made this year all also to support the states in their resource allocation private investment in infrastructure investment in infrastructure by private sector will be promoted through viability Gap funding and enabling policies and regulations a market-based financing framework will be brought out pradan mtri gr Sak YJ phase four of the pmgsy will be launched to provide all weather connectivity to 25,000 rural habitations which have become eligible in view of their population increase irrigation and flood mitigation Bihar has frequently suffered from floods many of them originating outside the country plans to build flood control structures in Nepal are yet to progress our government through the accelerated irrigation benefit program and other sources will provide financial support for projects with estimated cost of 11,500 CR rupees such as the COI Mei intrastate link and 20 other ongoing and new schemes including bares River pollution abatement and irrigation projects in addition survey and investigation of COI related flood mitigation and irrigation projects will be undertaken Assam Assam grapples with floods every year by the brahmaputra river and its tributaries originating outside India we will provide assistance to Assam for flood management and and related projects Himachal Pradesh suffered extensive losses due to floods last year our government will provide assistance to the state for reconstruction and Rehabilitation through multilateral development [Applause] assistance utarak utarak to suffered losses due to Cloud bursts and massive landslides we will provide assistance to the state recently sikim WI devastating flash floods and landslides that red Havoc across the state our government will provide assistance to the state tourism tourism has always been tourism has always been a part of our civilization our efforts in positioning India as a global tourist destination will also create jobs stimulate Investments and unlock economic opportunities for other sectors in addition to the measures outlined in the interim budget I propose the following measures vishnupad Temple at GAA and mahabodhi Temple at Baya in biar are of immense spiritual significance comprehensive development of vishnupad Temple Corridor and mahabodhi Temple Corridor will be supported modeled on the successful Kashi vishwanath Temple Corridor to transform them into world class Pilgrim and tourist destinations rajar rajar holds immense relig significance for Hindus Buddhists and James the 20th tankara munar temple in the Jane complex Jane Temple complex is ancient the sap Rishi or the seven Hot Springs form a warm water Bram kund that is sacred a comprehensive development Initiative for rajar will be undertaken our government will support the development of nalanda as a tourist center besides Reviving nalanda University to its glorious stature orisa's Scenic Beauty odisha Scenic Beauty temples monuments craftsmanship wild wildlife sanctuaries natural landscapes and pristine beaches make it an ultimate tourism destination our government will provide assistance for their development to Aisa as well priority eight Innovation research and development we will oper operationalize the anusandhan national research fund for basic research and prototype development further we will set up a mechanism for spurring private sector driven research and Innovation at commercial scale with a financing pool of 1 lakh CR rupees in line with announcement in the interim budget space economy with our continued emphasis on expanding the space economy by five times in the next 10 years a venture capital fund of 1,000 CR rupees will be set up Priority nine Next Generation reforms Economic Policy framework we will formulate an economic policy framework to delate the overarching approach to Economic Development and set the scope of the next generation of reforms for facilitating employment opportunities and sustaining high growth our government will initiate and incentivize reforms for one improving productivity of factors of production and two facilitating markets and sectors to become more efficient these reforms will cover all factors of production namely land labor capital and Entre entrepreneurship and Technology as an enabler of improving total Factor productivity and bridging inequal quality effective implementation of several of these reforms requires collaboration between the center and the states and building consensus as development of the country lies in development of the states for promoting competitive federalism and incentivizing states for faster implementation of reforms I propose to year mark a significant part of the 50-year interest free loan working with the states we will initiate the following reforms land related reforms and actions both in the rural and urban areas will cover land Administration will cover one land Administration planning and management and two urban planning usage and building bylaws these will be incentivized for completion within the next next 3 years through appropriate fiscal support rural land related actions rural land related actions will include one assignment of unique land parcel identification number U pin or Buu AAR for all lands two digitization of cadastral maps three survey of subdivisions survey of map sub subdivisions as per current ownership four establishment of land registry and five linking to the farmers registry these actions will also facilitate credit flow and other agricultural Services Urban Land related actions land records in urban areas will be digitized with GIS mapping an it based system for property record Administration updating and Tax Administration will be established these will also facilitate improving the financial position of urban local bodies labor related reforms services to labor our government will facilitate the provision of a wide array of services to labor including those for employment and Skilling a comprehensive integration of esum portal with other portals will facilitate such One-Stop solution open architecture databases for the rapidly changing labor market skill requirements and available job roles and a mechanism to connect job aspirants with potential employers and skill providers will be covered in these Services sham suida and samadan portal sham suida and samadan portal will be revamped to enhance ease of compliance for industry and trade capital and Entrepreneurship related reforms financial sector vision and strategy for meeting financing financing needs of the economy our government will bring out a financial sector vision and strategy document to prepare the sector in terms of size capacity and skills this will set the agenda for the next 5 years and guide the work of the government Regulators financial institutions and Market participants taxonomy for climate Finance we will develop taxonomy for climate Finance for capital for climate adaptation and mitigation this will support achievement of the country's climate commitments and green transition Vari variable Capital company structure we will seek the required legislative approval for providing an efficient and flexible mode for financing leasing of aircrafts and ships and pulled funds of private Equity through a variable company structure foreign direct Investments and overseas investment the rules and regulations for foreign direct investment and overseas investments will be simplified to one facilitate foreign direct Investments two nudge prioritization and three promote opportunities for using Indian rupee as a currency for overseas investment NPS vatalia NPS Balia a plan for contribution by parents and gu Guardians for miners will be started on attaining the age of majority uh the plan can be converted seamlessly into a normal NPS account use of Technology we have successfully use technology for improving productivity and bridging inequality in our economy during the past 10 years public investment in digital infrastructure and Innovations by the private sector have helped in improving access of all citizens particularly the common people to Market resources Education Health and services we will step up adoption of Technology towards digital digitalization of the economy ease of doing business for enhancing ease of doing business we are already working on the Gen vishwas Bill 2.0 further States will be incentivized for implementation of the business reforms action plans and Digi digitalization data and statistics for improving data governance collection processing and management of data and statistics different sectoral B databases including those established under the digital India Mission will be utilized with active use of Technology tools new pension scheme the committee to review The NPS has made considerable progress in its work I'm happy to I'm happy I'm happy that the staff side of the National Council of the joint consultative machinary for central government employees has taken a constructive approach a solution will be evolved which addresses the relevant issu issues while maintaining fiscal Prudence to protect the common citizens budget estimates for 2425 for the year 2425 total receipts other than borrowings and the total expenditure are estimated at 32.7 lakh CR rupees and 48.2 lakh CR rupees respectively the net tax receipts are estimated at 2.83 lakh CR rupees the fiscal deficit is estimated at 4.9% of the GDP the gross and the net Market borrowings through dated Securities during 2425 are estimated at 14.01 lakh CR rupees and 11.6 3 lakh CR rupees respectively both will be less than that in 23 24 the fiscal consolidation path announced by me in 2021 has served our economy very well and we aim to reach the deficit below 4.5% next year the government is committed to staying the course from 2026 27 onwards our Endeavor will be to keep the fiscal deficit it each year such that the central government's debt will be on a declining path as percentage of GDP I will now move to Part B indirect taxes sir I start with GST it has decreased tax incidence on the Common Man reduced compliance burden and Logistics cost for trade and Industry and enhanced revenues of the Central and the state governments it is a success of vast proportions to multiply the benefits of GST we will strive to further simplify and rationalize the tax structure and Endeavor to expand it to the remaining sectors my proposals for custom duties my proposals for customs duties intend to support domestic manufacturing deepen local value addition promote export competitiveness and simplify taxation while keeping the interest of the general public and consumers surmount in budget 2223 we reduce the number of customs duty rates I proposed to undertake a comprehensive review of the rate structure over the next 6 months to rationalize and simplify it for ease of trade removal of Duty inversion and reduction of disputes I shall now take up sector specific customs duty proposals medicine and medical equipments to provide relief to cancer patients I propose to fully exempt three more medicines from customs duties I also propos changes in the BCD on x-ray tubes and flat panel detectors for use in medical x-ray machines under the phc manufacturing program so as to synchronize them with a domestic capacity addition mobile phone and related Parts with a three-fold increase in domestic production and and almost a 100-fold jump in exports of mobile phones over the last 6 years the Indian mobile industry has matured in the interest of consumers I now propose to reduce the BCD on mobile phone mobile pcba and mobile charger to 15% critical minerals minerals such as lithium copper Cobalt and Rare Earth elements are critical for sectors like nuclear energy renewable energy space defense telecommunications and high-tech Electronics I propose to fully exempt customs duties on 25 critical minerals and reduce BCD on two of them this will provide a major Filip to the processing and refining of such minerals and help secure their availability for these strategic and important sectors solar energy energy transition is critical in the fight against climate change to support energy transition I proposed to expand the list of Exempted capital goods for use in the manufacturer of solar cells and panels in the country further in view of sufficient domestic Manufacturing capacity of solar gas glass and tinned copper interconnect I propose not to extend the exemption of custom duties provided to them Marine Products India sea food exports in the last Financial year touched an all-time high of more than 60,000 crores of rupees frozen shrimp accounted for about 2/3 of these exports to enhance their comp competitiveness I propose to reduce BCD on certain brood stock poly worms shrimp and fish feed to 5% I also propose to exempt customs duty on various inputs for manufacturer of shrimp and fish feed leather and textile similarly to enhance the competitiveness of exports in the leather and textile sectors I propose to reduce BCD on real down filling material from Duck or Goose I'm also making additions to the list of Exempted goods for manufacturer of leather and textile garments Footwear and other leather articles for export to rectify inversion in Duty I propos to reduce BCD subject to conditions on methylene dite di isocyanate MDI for manufactur of spandex yarn from 7.5 to 5% furthermore the export Duty structure on Raw Heights skin and leather is proposed to be simplified and rationalized precious metals to enhance domestic value addition in Gold and precious metal jewelry in the country I propose to reduce customs duties on gold and silver to 6% and that of platinum to 6.4% other metals steel and copper are important raw materials to reduce the cost of production I propos to remove the BCD on feron nickel and blister copper I am also continuing with nil BCD on Ferris crap and nickel cathode and concessional BCD of 2.5% on copper scrap Electronics to increased value addition in the domestic electronics Industry I propos to remove the BCD subject to conditions on oxygen free copper for manufacturer of resistance I also propose to exempt certain parts for manufacture of connectors chemicals and petrochemicals to support existing and new capacities in the pipeline I propose to increase the BCD on ammonium nitrate from 7.5% to 10% Plastics PVC Flex Banners are bio nonbiodegradable and hazardous for environment and health to curb their Imports I propose to raise the BCD on them from 10 to 25% telecommunication equipment to incentivize domestic manufacturing I propose to increase the BCD from 10 to 15% on pcba of specific specified Telecom equipment trade facilitation to promote domestic Aviation and boat and ship mro I propose to extend the period of EX period for export of goods imported for repairs from 6 months to 1 year I'll read that again to promote domestic Aviation and boat and ship maintenance rep repair and operations I propose to extend the period for export of goods imported for repairs from 6 months to 1 year in the same way I propose to extend the time limit for reimport of goods for repairs under warranty from 3 to 5 years I now move to direct taxes we will continue our efforts to simplify taxes taxes improve taxpayer Services provide tax certainty and reduce litigation while enhancing revenues for funding the development and Welfare schemes of the government it is it has been our Endeavor to simplify taxation we have taken a number of measures in the last few years including introduction of simplified tax regimes without exemptions and deductions for corporate tax and for personal income tax this has been appreciated by taxpayers 58% of corporate tax came from the simplified tax regime in the financial year 2223 similarly as per data available till now for the last fiscal more than 2/3 have availed the new personal income tax regime comprehensive review of the income tax act I'm now announcing a comprehensive review of the income tax act 1961 the purpose is to make the ACT concise Lucid easy to read and understand this will reduce disputes and litigation thereby providing tax certainty to the taxpayers I will also bring down the demand embroiled in litigation it is proposed to be completed in 6 months a beginning is being made in the finance bill by simplifying the tax regime for Charities tedious rate structures provisions of reassessment and search provisions and capital gains taxation simplification for Charities and tedious two tax exemption regimes the two tax exemption regimes for Charities are proposed to be merged into one the 5% teds rate on many payments is being merged into the 2% teds rate and the 20% teds rate on repurchase of units by mutual funds or UTI is being withdrawn tedious rate on e-commerce operators is proposed to be reduced from 1 to 0.1% moreover credit of TCS is proposed to be given in the TDS to be deducted on salary further I propose to decriminalized delay for payment of TDS up to the due date of filing statement for the same I also plan to provide a standard operating procedure for tedious defaults and simplify and rationalize the compounding guidelines for such defaults simplification of reassessment I propose to thoroughly simplify the provisions for reopening and reassessment an assessment here in after can be reopened Beyond 3 years from the end of the assessment year only if the escaped income is 50 lakh rupees or more up to a maximum period of 5 Years From the end of the assessment year even in search cases a time limit of 6 years before the year of the search as against the existing time limit of 10 years is being proposed this will reduce tax uncertainity and disputes simplification and rationalization ation of capital gains capital gains taxation is also proposed to be hugely simplified short-term gains on certain Financial assets shall henceforth attract a tax rate of 20% while that on all other Financial assets and all non-financial assets shall continue to attract the applicable tax rate long-term gains on all financial and non-financial assets on the other hand will attract a tax rate of 12.5% for the benefit of the lower and the middle income classes I propose the I propose to increase the limit of exemption of capital gains on certain Financial assets to 1.25 lakh rupees per year listed Financial assets held for more than a year will be classified as long-term while unlisted Financial assets and all nonfinancial assets will have to be held for at least 2 years to be classified as long-term unlisted bonds and debentures debt mutual funds and Market linked debentures irrespective of holding period however will attract tax on capital gains at applicable rates taxpayer Services all the major taxpayer Services Under GST and most Services Under customs and income tax have been digitalized all remaining Services of customs and income tax including rectification and Order giving effect to appellate orders shall be digitalized and made paperless over the next two years litigation and appeals while our concerted efforts to reduce pendency of appeals at various appellate fora are beginning to show good results it will continue to engage our highest attention to dispose of the backlog of first appeals I plan to deploy more officers to hear and decide such appeals especially those with large tax effect for resolution of certain income tax disputes pending an appeal I am also proposing viad visha scheme 2024 further I propose to increase monetary limits for filing appeals related to direct taxes excise and service tax in the tax tribunals High courts and Supreme Court to 60 lakh rupees 2 CR rupees and 5 CR respectively with a view to reduce litigation and provide certainty in international taxation we will expand the scope of Safe Harbor R rules and make them more attractive we will also streamline the transfer pricing assessment procedure employment and investment I have a few proposals to promote investment and Foster employment first of all to bolster the Indian startup ecosystem boost the entrepreneurial spirit and to support Innovation I propose to abolish the so-called Angel tax for all classes of [Music] investors second there is tremendous potential for Cruis tourism in India to give a Philip to this employment generating industry I proposing a simpler tax regime for foreign shipping companies operating domestic cruises in the country third India is a world leader in the diamond cutting and polishing industry which employs a large number of skilled workers to further promote the development of this sector we would provide for Safe Harbor rates for foreign mining comp companies selling raw diamonds in the country fourth to attract foreign capital for our development needs I propos to reduce the corporate tax rate on foreign companies from 40 to 35% deepening the tax base I have a couple of proposals for deepening the tax base First Security transaction tax on Futures and options of security is proposed to be increased to 0.02% and 0.1% respectively second for reasons of equity I propose to tax income received on buyback of shares in the hands of recipients other proposals to improve Social Security benefits deduction of expenditure by employers towards NPS is proposed to be increased from 10 to 14% of the employees salary similarly deduction of this expenditure up to 14% of salary from the income of employees in private sector public sector Banks and undertakings opting for the new tax regime is proposed to be provided Indian professionals working in multinationals get esops and invest in Social Security schemes and other movable assets abroad non-reporting of such small foreign assets has penal consequences under the black money act such non-reporting of movable assets up to 20 lakh Rupees is proposed to be de penalized other major proposals in the finance bill relate to withdrawal of Equalization Levy of 2% expansion of tax benefits to certain funds and entities in ifscs and Immunity from penalty and prosecution to benamar on full and true disclosure so as to improve conviction under the benami transaction prohibition Act 1988 personal income tax coming to personal income tax rates I have two announcements to make make for those opting for the new tax regime first the standard deduction for salaried employees is proposed to be increased from 50,000 to 75,000 rupees similarly deduction on family pension for pensioners is proposed to be enhanced from 15,000 to2 5,000 rupees this will provide relief to about 4 CR salaried individuals and pensioners second in the new tax regime the tax rate structure is proposed to be revised as follows 0 to3 lakh rupees nil 3 to 7 lakh rupees 5% 7 to 10 lakh Rupees 10% 10 to 12 lakh rupees 15% 12 to 15 lakh rupees 20% and above 15 lakh rupees 30% as a result of these changes a salaried employee in the new tax regime stands to save up to 17,500 rupees in income tax apart from these I'm also making some other changes as given in the anex as a result of these proposals review of about 30 revenue of about 37,000 CR that is 29,000 CR in direct taxes and 8,000 CR in indirect taxes will be foregone while revenue of about about 30,000 CR rupees will be additionally mobilized thus the total revenue forone is about 7,000 crores annually Mr Speaker Sir with this I commend the budget to this August House j h item number [Music] two item number two [Applause] Sir with your permission I Rise to lay on the table the following statements under section three of the fiscal responsibility and budget management frbm act 203 medium-term fiscal policy come fiscal policy strategies treatment and and macroeconomic framework statement item number three Sir with your permission I Rise to move for leave to introduce the finance number two Bill 2024 sir I introduce the bill item number four the union territory of Jammu and Kashmir budget sir I Rise to present a statement Hindi and English versions of the estimated receipts and expenditure of the Union territory of Jammu Kashmir for the year 2425 July president or Tania s gaj National Assembly Mania Dr manly Bo counter members port honorable speaker I present the budget for 2425 introduction the people of India have reposed their faith in the government led by honorable prime minister SRI Narendra Modi and reelected it for a historic third term under his leadership we are grateful for their support faith and trust in our policies we are determined to ensure that all Indians regardless of religion cast gender and age make substantial progress in realizing their life goals and aspirations Global context the global economy while performing better than expected is still in the grip of policy uncertainities elevated asset prices political uncertainities and shipping disruptions continue to pose significant downside risks for growth and upside risks to inflation in this context India's economic growth continues to be The Shining exception and will remain so in the years [Music] ahead India's inflation continues to be low stable and moving towards the 4% Target Coinflation that is non food and non fuel currently is 3.1% steps are being taken to ensure supplies of perishable Goods reach markets adequately interim budget as mentioned in the interim budget we need to focus on four major casts namely the garib mahil yua and anad the poor women Youth and the farmer for annadata we announced higher minimum support prices a month ago for all major crops delivering on the promise of at least a 50% margin over cost pradan mry garib Kalan Anna yoga was extended for 5 years benefiting more than 80 CR people administrative actions for approval and implementation of various schemes announced in the interim budget are well underway the required allocations have been made budget theme turning attention to the full year and Beyond in this budget we particularly focus on employment Skilling msmes and the middle class I'm happy to announce the prime minister's package of five schemes and initiatives to facilitate employment Skilling and other opportunities for 4.1 CR youth over a 5-year period with a central outlay of 2 lakh CR rupees I will speak about them shortly while more details may be seen in the anex this year I've made a provision of 1.48 lakh rupees 14 1.48 lakh CR rupees for education employment and Skilling budget priorities the people have given a unique opportunity to our government to take the country on the path of strong development and an allround prosperity in the interim budget we promis to present a detailed road map for our pursuit of viasit Barat in line with the strategy set out in the interim budget this budget envisages sustained efforts on the following nine priorities for generating ample opportunities for all number one productivity and resilience in agriculture number two employment and Skilling number three inclusive human resource development and social justice four manufacturing and services five Urban Development six energy security 7 infrastructure 8 Innovation research and development and nine Next Generation reforms subsequent budgets will build on these and add more priorities and actions a more detailed formulation will be carried out as part of the economic policy framework about which I will speak later in this speech this budget details some of the specific actions to be initiated in the current year towards fulfillment of these priorities with potential for transforma changes the budget also covers some of the previously made announcements with intent to strengthen them and step up their implementation for Expediting our journey towards the goal of vikid Barat Priority One productivity and resilience in agriculture transforming agricultural research our government will undertake a comprehensive review of the research agricultural research setup to bring the focus on raising productivity and developing climate resilient varieties funding will be provided in challenge mode including to the private sector domain experts both from the government and outside will oversee the conduct of such research release of new varieties new 109 High yielding and climate resilient varieties of 32 field and Horticultural crops will be released for cultivation by Farmers natural farming in the next 2 years 1 CR Farmers across the country will be initiating Ed into natural farming supported by certification and branding implementation will be through scientific institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established missions for pulses and oil seeds for achieving self-sufficiency in pulses and oil seeds we will will strengthen their production storage and marketing as announced in the interim budget a strategy is being put in place to achieve atbara for oil seeds such as mustard groundnut Sesame soybean and sunflower vegetable production and Supply chains large scale clusters for vegetable production will be developed close closer to Major consumption centers we will promote farmer producer organizations cooperatives and startups for vegetable Supply chains including for collection and storage and marketing digital public infrastructure for agriculture boid by the success of the pilot project our government in partnership with the states will facilitate the implementation of the digital public infrastructure in agriculture for coverage of farmers and their lands in three years during this year digital crop survey for karif using the DPI will be taken up in 400 districts the details of 6 CR farmers and their lands will be brought into the farmer and land Registries further the issuance of J Sam based kissan credit cards will be enabled in five states shrimp production and Export financial support for setting up a network of nucleus breeding centers for shrimp brood stocks will be provided financing for shrimp farming processing and Export will be facilitated through nabad National cooperation policy our government will bring out a national cooperation policy for systematic orderly and allround de development of the Cooperative SE sector FASTT tracking growth of rural economy and generation of employment opportunities on a large scale will be the policy goal this year I have made a provision of 1.52 lakh CR rupees for agriculture and Allied sectors priority to employment and Skilling employment linked incentive our government will Implement following three schemes for employment linked incentive as part of the prime minister's package these will be based on enrollment in the epfo and focus on recognition of firsttime employees and support to employees and employers scheme a first timers this scheme will provide one month wage to all persons newly entering the workforce in all formal sectors direct benefit transfer of one month salary in three installments to firsttime employees as registered in the epfo will be up to 15,000 rupees the eligibility limit will be a salary of 1 lakh per month the scheme is expected to benefit 210 lakh youths scheme B job creation in manufacturing this scheme will incentivize additional employment in the manufacturing sector linked to the employment of firsttime employees an incentive will be provided at specified scale directly both to the employee and the employer with respect to the epfo contribution in the first four years of employment the scheme is expected to benefit 30 lakh youth entering employment and their employers scheme C support to employers this employer Focus scheme will cover additional employment in all sectors all additional employment within a salary of 1 lakh rupe per month will be counted the government will reimburse to employers up to 3,000 rupees per month for 2 years towards the epfo contribution for each additional employee the scheme is expected to incentivize additional employment of 50 lakh persons participation of women in the workforce we will facilitate higher participation of women in the workforce through setting up of working women hosts in collaboration with industry and establishing crushes in addition the partnership will seek to organize women specific spefic Skilling programs and promotion of Market access for women shg Enterprises Skilling program I'm happy to announce a new centrally sponsored scheme as the fourth scheme under the prime minister's package for Skilling and collaboration with state governments and Industry 20 lakh youth with will be skilled over a 5ye period 1,000 industrial training institutes will be upgraded in Hub and spoke arrangements with outcome orientation course content and design will be aligned to the skill needs of industry and new courses will be introduced for emerging needs Skilling loans the model skill loan scheme will be revised to facilitate loans up to 7.5 lakh rupees with a guarantee from a government promoted fund this measure is expected to help 25,000 students every year Education Loans for helping our youth who have not been eligible for any benefit under government schemes and policies I'm happy to announce a financial support for loans up to 10 lakh Rupees for higher education in domestic institutions e vouchers for this purpose e vouchers for this purpose will be given directly to one lakh students every year for annual interest subvention of 3% of the loan amount priority three inclusive human resource development and social justice maturation approach our government is committed to allr all pervasive and allinclusive development of people particularly Farmers youth women and the poor for achieving social justice comprehensively the saturation approach of covering all eligible people through various programs including those for education and health will be adopted to to empower them by improving their capabilities implementation of schemes meant for supporting economic activities by Craftsmen Artisans self-help groups scheduled cast scheduled tribe and women entrepreneurs and Street vendors such as the PM vishwakarma PM Swan National livelihood missions and standup India will be stepped up PO w the states in the eastern part of the country are rich in endorsments and have strong cultural traditions we will formulate a plan Pura for all round for the all round development of the Eastern region of the country covering Bihar jarand West Bengal odisha and Andra Pradesh this will cover human resource development M infrastructure and generation of economic opportunities to make the region an engine to attain viasit bat on the Amar Kolkata industrial Corridor we will support development of an industrial node at GAA this Corridor will catalyze Industrial Development of the Eastern region the industrial node at GAA will also be a good model for developing our ancient centers of cultural importance into future centers of modern economy this model shall showcase vas b vasat b in a growth trajectory we will also support development of Road connectivity projects namely one Patna Pia Expressway two bakar bhalpur Expressway three bodaya rajar vishali and dabanga Spurs and for additional two-lane Bridge over River ganga at buer at a total cost of 26,000 CR rupees H project including setting up of a new 2,400 megawatt power plant at at P penti will be taken up at a cost of 21,400 CR rupees new airports medical colleges and sports infrastructure in Bihar will be constructed an additional allocation to support support Capital investments will be provided the requests of Bihar government for external assistance from multilateral development banks will be [Music] expedited Andra Pradesh reorganization act our government has made concerted efforts to f fulfill the commitments in Andra Pradesh reorganization act re recognizing recognizing the state's need for Capital recognizing us recognizing the state's need for a capital we will facilitate fi special financial support through multilateral development agencies in the Current financial year 15,000 CR rupees will be arranged with additional amounts in future years our government is fully committed to financing and early completion of the poam imation project which is the lifeline which is the lifeline for Andhra Pradesh and its Farmers this will facilitate our country's food security as [Music] well under the act under the ACT Andra Pradesh reorganization act for promoting Industrial Development funds will be provided for essential infrastructure such as water power Railways and roads in koperti node on the vishakapatnam Chennai industrial Corridor and wakal node on the Hyderabad Bangalore industrial Corridor an additional allocation will be provided this year towards capital investment for economic growth grants for backward regions of riy prasham North Coastal Andra as stated in the ACT will be provided PM a y 3 CR additional houses under the PM AAS yoga in rural and urban areas in the country will have been announced for which the necessary allocations are being made women Le development for promoting women L development the budget carries an allocation of more than three lakh CR for schemes benefiting women and girls the signals this signals are government's commitment for enhancing women's grow role in Economic Development pradan janjati gr Aban for improving the socioeconomic condition of tribal communities we will launch the pradan janjaa unat Aban by adopting saturation coverage for tribal families in tribal majority Villages and aspirational districts this will cover 63,000 Villages benefiting 5 CR tribal people Bank branches in northeastern region more than 100 branches of India post payment bank will be set up in the Northeast region to expand the banking services this year I have made a provision of 2.66 lakh CR rupees for Rural Development including rural infrastructure priority four manufacturing and services support for promotion of msmes this budget provides special attention to msmes and Manufacturing particularly labor intensive manufacturing we have formulated a package covering financing regulatory changes and Technology support for msmes to help grow and also compete globally as mentioned in the interim budget I'm happy to announce the following specific measures credit guarantee scheme for msmes in the manufacturing sector for facilitating term loans to msmes for purchase of machinery and equipment without collateral or third party guarantee a credit guarantee scheme will be reduced the scheme will operate on pulling of credit risks of such msmes a separately constituted self- financing guarantee fund will provide to each applicant guarantee cover up to 100 CR rupees while the loan amount may be larger the borrower will have to provide an upfront guarantee fee and an annual guarantee fee on the red using loan balance new assessment model for msme credit public sector banks will build their own inhouse capability to assess msmes for credit instead of relying on external assessment they will also take a lead in developing or getting developed a new credit assessment model based on the scoring of digital Footprints of the mmes in the economy this is expected to be a significant improvement over the traditional assessment of credit eligibility based only on asset or turnover criteria that will also cover msmes without a formal accounting system credit support to msmes during stress period I'm happy to announce a new mechanism for facilitating a in continuation of bank credit to msmes during their stress period while being in special mention account SMA account SMA stage for reasons beyond their control msmas need credit to continue their business and to avoid getting into the NPA stage credit availability will be supported through a guarantee from a government promoted fund mudra loans the limit of mudra loans will be enhanced to 20 lakh from the current 10 lakh for those entrepr who have availed and successfully repaid previous loans under the tarun category enhanced scope for mandatory on boarding in treads for facilitating msmes to unlock their working capital by converting their trade receivables Into Cash I propose to reduce the turnover threshold of buyers for mandatory onboarding on the Treads platform from rupees 500 CR to 250 CR rups this measure will bring 22 more cpsc's and 7,000 more companies onto the platform medium Enterprises will also be included in the scope of the suppliers SB branches in msme clusters sidb will open new branches to expand its reach to serve all major msme clusters within 3 years and provide direct credit to them with the opening of 24 such branches this year the service coverage will expand to 106 68 out of 242 major clusters msme units for food irradiation quality and safety testing financial support for setting up of 50 multi-product food irradiation units in the msme sector will be provided setting up of 100 food quality and safety testing Labs with nabl accreditation will be facilitated e-commerce export hubs to enable msmes and traditional Artisans to sell their products in international markets e-commerce export hubs will be set up in public private partnership mode these hubs under a seamless Regulatory and logistic framework will facilitate trade and sport related Services Under One Roof measures for promotion of manufacturing and services internship in top companies as the fifth scheme under prime minister's package our government will launch a comprehensive scheme for providing internship internship opportunities in 500 top companies to 1 CR youth in 5 years they will gain they will gain exposure for 12 months to real life business environment varied professions and employment opportunities an internship allowance of 5,000 per month 5,000 rupees per month along with a one-time assistance of 6,000 rupees will be provided companies will be expected to Bear the training cost and 10% of their internship cost from their CSR funds industrial parks our government will facilitate development of investment ready Plug and Play industrial parks with complete infrastructure in or near 100 cities in partnership with the states and priv sector by better using town planning schemes 12 industrial parks under the national industrial Corridor development program also will be [Music] sanctioned no [Applause] rental housing rental housing with doitory type accommodation for industrial workers will be just one minute rental housing I repeat rental housing with doitory type accommodation for industrial workers will be facilitated in PPP mode with vgf support and commitment from Anchor Industries shipping industry ownership Leasing and flagging reforms will be implemented to improve the share of Indian shipping industry and generate more employment critical mineral Mission we will set up a critical mineral mission mission for domestic production recycling of critical minerals and overseas acquisition of critical mineral assets its mandate will include technology development skilled Workforce extended producer responsibility um Extended producer responsibility framework and a suitable financing mechanism offshore mining of minerals our government will launch the auction of the first TR of offshore blocks for mining building on the exploration of already carried out digital public infrastructure applications turning to the services sector I propose development of DPI applications at population scale for productivity gains business opportunities and Innovation by the private sector these are planned in the areas of credit Ecommerce Education Health Law And Justice Logistics msme Service delivery and urban governance integrated technology platform for IBC ecosystem and integrated technology platform will be set up for improving the outcomes under the insolvency bankruptcy code for achieving consistency transparency timely processing and better oversight for all stakeholders voluntary closure of llps the services of the center for processing accelerated corporate exit cpay will be extended for voluntary closure of llps to reduce the closure times National company law tribunals the IBC has resolved more than 1,000 companies resulting in direct recovery of 3.3 lakh CR to creditors 3.3 lakh CR Rupees to creditor in addition 28,000 cases involving over 10 lakh CR rupees have been disposed of even prior to admission appropriate changes to the IBC reforms and strengthening of the tribunal and appellate tribunals will be initiated to speed up insolvency resolution additional tribunals will be established out of those some will be notified to decide cases exclusively under the companies act debt recovery steps for reforming and strengthening debt recovery tribunals will be taken additional tribunals will be established to speed up recovery priority five Urban Development cities as growth hubs working with States our government will facilitate development of cities as growth hubs this will be achieved through economic and Transit planning and orderly development of periurban areas utilizing town planning schemes creative Redevelopment of cities for Creative Brownfield Redevelopment of existing cities with a transformative impact our government will formulate a framework for enabling policies market-based mechanisms and regulation Transit oriented development Transit oriented development plans for 14 large cities with a population above 30 lakh will be formulated along with an implementation and financing strategy Urban housing under the PM AAS y Urban 2.0 housing needs of 1 CR Urban poor and middle class families will be addressed with an investment of 10 lakh CR rupees this will include the central assistance of 2.2 lakh CR rupees in the next 5 years a provision of Interest subsidy to facilitate loans at affordable rates is also envisaged in addition enabling policies and regulations for efficient and transparent rental housing transparent rental housing markets with enhanced availability will also be put in place water supply and sanitation in partnership with State uh governments and multilateral development Banks we will promote water supply sewage treatments and Solid Waste Management projects and services for 100 large cities through bankable projects these projects will also envisage uses use of treated water for irrigation and filling up of tanks in nearby areas Street Markets building on the success of PM Swan PM Swan scheme in transforming the lives of Street vendors our government envisions a scheme to support each year over the next 5 years the development of 100 weekly hearts or street food hubs in select cities stamp Duty we will encourage states which continue to charge High stamp duty to moderate the rates for all and all and also consider further lowering duties for properties purchased by women this reform will be made an essential component of Urban Development schemes priority six energy security energy transition in the interim budget I had announced our strategy to sustain high and more resource efficient economic growth along with the energy Security in terms of availability accessibility and affordability we will bring out a policy document on appropriate energy transition Pathways that balances the imperatives of employment growth and environmental sustainability P PM s suar mu b y PM suar mu b y in line with the announcement in the interim budget in line with the announcement in the inter budget PM suar mu B Yoga has been launched to install rooftop solar plants to enable to enable 1 CR households obtain free electricity up to 300 units every month the scheme has generated remarkable response with more than 1.28 CR registrations and 14 lakh applications and we will further encourage it pumped storage policy a policy for promoting pumped storage projects will be brought out for electricity storage and facilitating smooth integration of the growing share of renewable energy with its variable and intermittent nature in the overall Energy Mix research and development vment of small and modular nuclear reactors nuclear energy is expected to form a very significant part of the energy mix for viasit Barat towards that Pursuit our government will partner with the private sector for one setting up bat small reactors two research and development of Barat small modular reactor and three research and development of new newer Technologies for nuclear energy the R&D funding announced in the interim budget will be made available for this sector also Advanced ala Su Advanced Ultra super critical thermal power plants the development of indigenous technology for advanced Ultra super critical thermal power plants with much higher efficiency has been completed a joint venture between ntpc and B will set up a fullscale 800 megawatt commercial plant using a USC technology the government will provide the required fiscal support moving forward development of indigenous capacity for the production of highgrade Steel and other Advanced Metallurgy materials for these plants will result in strong spin-off benefits for the economy road map for hard to Abate Industries a road map for moving the hard to Abate industries from Energy Efficiency targets to emission targets will be formulated appropriate regulations for transition of these industries from the current perform achieve and trade mode to Indian carbon Market mode will be put in place support to traditional micro and small Industries an investment grade energy audit of traditional micro and small Industries in 60 clusters including brass and ceramic will be facilitated financial support will be provided for shifting them to cleaner forms of energy and implementation of Energy Efficiency measures the scheme will be replicated in another 100 clusters in the next phase priority seven infrastructure investment by central government significant investment the central government has made over the years in building and improving infrastructure has had a strong multiplier effect on the economy we will endeavor to maintain strong fiscal support for infrastructure over the next 5 years in conjunction with imperatives of other priorities and fiscal consolidation this year I have provided 11 lak 11,1 111 CR rupees for capital expenditure this would be 3.4% of our GDP infrastructure investment by state governments we will encourage states to provide support of similar scale for infrastructure subject to their development priorities a provision of 1.5 lakh CR rupees for long-term interest free loans have been made this year also to support the states in their resource allocation private investment in infrastructure investment in infrastructure by private sector will be promoted through viability Gap funding and enabling policies and regulations a market-based financing framework will be brought out pradan MRI gr Sak yoga phase 4 of the pmgsy will be launched to provide all weather connectivity to 25,000 rural habitations which have become eligible in view of their population increase irrigation and flood mitigation biar has frequently suffered from floods many of them originating outside the country plans to build flood control structures in Nepal are yet to progress our government through the accelerated irrigation benefit program and other sources will provide financial support for projects with estimated cost of 11,500 CR rupees such as the COI Mei intrastate link and 20 other ongoing and new schemes including bares River pollution abatement and irrigation projects in addition survey and investigation of COI related flood mitigation and irrigation projects will be undertaken Assam Assam grapples with floods every year by the brahmaputra river and its tributaries originating outside India we will provide assistance to Assam for flood management and and related projects Himachal Pradesh suffered extensive losses due to floods last year our government will provide assistance to the state for reconstruction and Rehabilitation through multilateral development assistance utarak utarak 2 suffered losses due to Cloud bursts and massive landslides we will provide assistance to to the state recently sikim witnessed devastating flash floods and landslides that red Havoc across the state our government will provide assistance to the state tourism tourism has always been tourism has always been a part of our civilization our efforts in positioning India as a global tourist destination will also create jobs stimulate Investments and unlock economic opportunities for other sectors in addition to the measures outlined in the interim budget I propose the following measures vishnupad Temple at GAA and mahabodhi Temple at B Gaya in Bihar are of immense spiritual significance comprehensive development of vishnupad Temple Corridor and mahabodhi Temple Corridor will be supported modeled on the successful Kashi vishan Temple Corridor to transform them into world class Pilgrim and tourist destinations Raj gear Raj gear holds immense religious significance for Hindus Buddhists and Janes the 20th tankara Muni suar temple in the Jane complex Jane Temple complex is ancient the Sapar Rishi or the seven Hot Springs form a warm waterer brund that is sacred a comprehensive development Initiative for rajar will be undertaking our government will support the development of nalanda as a tourist center besides Reviving nalanda University to its glorious [Applause] stature odisha's Scenic Beauty odisha Scenic Beauty temples monuments craftsmanship wild wildlife San IES natural landscapes and pristine beaches make it an ultimate tourism destination our government will provide assistance for their development toisa as well priority eight Innovation research and development we will oper operationalize the anusandhan national research fund for basic research and prototype development further we will set up a mechanism for spurring private sector driven research and Innovation at commercial scale with the financing pool of 1 lakh CR rupees in line with announcement in the interim budget space economy with our continued emphasis on expanding the space economy by five times in the next 10 years a venture capital fund of 1,000 CR rupees will be set up Priority nine Next Generation reforms Economic Policy framework we will formulate an economic policy framework to delineate the overarching approach to Economic Development and set the scope of the next generation of reforms for facilitating employment opportunities and sustaining high growth our government will initiate an incentivized reforms for one improving productivity of factors of production and two facilitating markets and sectors to become more efficient these reforms will cover all factors of production namely land labor capital and ENT entrepreneurship and Technology as an enabler of of improving total Factor productivity and bridging inequality effective implementation of several of these reforms requires collaboration between the center and the states and building consensus as development of the country lies in development of the states for promoting competitive federalism and incentivizing states for faster implementation of reforms I propose to earmark a significant part of of the 50-year interest free loan working with the states we will initiate the following reforms land related reforms and actions both in the rural and urban areas will cover land Administration will cover one land Administration planning and management and two urban planning usage and building bylaws these will be incentivized for completion within the next 3 years through appropriate fiscal support rural land related actions rural land related actions will include one assignment of unique land parcel identification number UL pin or Buu AAR for all lands two digitization of cadastral maps three Sur subdivisions survey of map sub subdivisions as per current ownership four establishment of land registry and five linking to the farmers registry these actions will also facilitate credit flow and other agricultural Services Urban Land related actions land records in urban areas will be digitized with GIS mapping an it based system for property record Administration updating and Tax Administration will be established these will also facilitate improving the financial position of urban local bodies labor related reforms services to labor our government will facilitate the provision of a wide array of services to labor including those for employment and Skilling a comp comprehensive integration of esum portal with other portals will facilitate such onstop solution open architecture databases for the rapidly changing labor market skill requirements and available job roles and a mechanism to connect job aspirants with potential employers and skill providers will be covered in these Services Shum sua and samadan portal sham suida and samadan portal will be revamped to enhance ease of compliance for industry and trade capital and Entrepreneurship related reforms financial sector vision and strategy for meeting financing financing needs of the economy our government will bring out a financial sector vision and strategy document to prepare the sector in terms of size capacity and skills this will set the agenda for the next 5 years and guide the work of the government Regulators financial institutions and Market participants taxonomy for climate Finance we will develop taxonomy for climate Finance for enhancing the availability of capital for climate adaptation and mitigation this will support achievement of the country's climate commitments and green transition Vari variable Capital company structure we will seek the required legislative approval for providing an efficient and flexible mode for financing leasing of aircrafts and ships and pulled funds of private Equity through a variable company structure foreign direct Investments and overseas investment the rules and regulations for foreign direct investment and overseas investments will be simplified to one facilitate foreign direct Investments two nudge prioritization and three promote opportunities for using Indian rupee as a currency for overseas investment NPS watala NPS watala a plan for contribution by parents and gu Guardians for miners will be started on attaining the age of majority uh the plan can be converted seamlessly into a normal ands account use of Technology we have successfully used technology for improving productivity and bridging inequality in our economy during the past 10 years public investment in digital infrastructure and Innovations by the private sector have helped in improving access of all citizens particularly the common people to Market resources Education Health and services we will step up adoption of Technology towards digital digitalization of the economy ease of doing business for enhancing ease of doing business we are already working on the Gen vishwas bill 2.0 further States will be incentivized for implementation of the business reforms action plans and digiti digitalization data and statistics for improving data governance collection processing and management of data and statistics different sectoral B databases including those established under the digital India Mission will be utilized with active use ofch technology tools new pension scheme the committee to review The NPS has made considerable progress in its work I'm happy to I'm happy I'm happy that the staff side of the National Council of the joint consultative machinary for central government employees has taken a constructive approach a solution will be evolved which addresses the relevant issues while maintaining fiscal Prudence to protect the common citizens budget estimates for 2425 for the year 2425 total receipts other than borrowings and the total expenditure are estimated at 32.7 lakh CR rupees and 48.2 lakh CR rupees respectively the net tax receipts are estimated at 2.83 lakh CR rupees the fiscal deficit is estimated at 4.9% of the GDP the gross and the net Market borrowings through dated Securities during 2425 are estimated at 14 .01 lakh CR rupees and 11.63 lakh CR rupees respectively both will be less than that in 23 24 the fiscal consolidation path announced by me in 2021 has served our economy very well and we aim to reach the deficit below 4.5% next year the government is committed to staying the course from 20262 seven onwards our Endeavor will be to keep the fiscal deficit each year such that the central government's debt will be on a declining path as percentage of GDP I will now move to Part B indirect taxes sir I start with GST it has decreased tax incidence on the Common Man reduced compliance burden and Logistics cost for trade and Industry and enhanced revenues of the Central and the state governments it is a success of vast proportions to multiply the benefits of GST we will strive to further simplify and rationalize the tax structure and Endeavor to expand it to the remaining sectors my proposal proposals for custom duties my proposals for customs duties intend to support domestic manufacturing deepen local value addition promote export competitiveness and simplify taxation while keeping the interest of the general public and consumers surmount in budget 2223 we reduce the number of customs duty rates I proposed to undertake a comprehensive review of the rate structure over the next 6 months to rationalize and simplify it for ease of trade removal of Duty inversion and reduction of disputes I shall now take up sector specific customs duty proposals medicine and medical equipments to provide relief to cancer patients I propose to fully exempt three more medicines from Custom students I also propos changes in the BCD on x-ray tubes and flat panel detectors for use in medical x-ray machines under the faced manufacturing program so as to synchronize them with the domestic capacity addition mobile phone and related Parts with a three-fold increase in domestic production and almost a 100 fold jump in exports of mobile phones over the last 6 years the Indian mobile industry has matured in the interest of consumers I now propose to reduce the BCD on mobile phone mobile pcba and mobile charger to 15% critical minerals minerals such as lithium copper Cobalt and Rare Earth elements are critical for sectors like nuclear energy renewable energy space defense telecommunications and high-tech Electronics I propose to fully exempt customs duties on 25 critical minerals and reduce BCD on two of them this will provide a major Filip to the processing and refining of such minerals and help secure their availability for these strategic and important sectors solar energy energy transition is critical in the fight against climate change to support energy transition I propose to expand the list of Exempted capital goods for use in the manufacturer of solar cells and panels in the country further in view of sufficient domestic manufacturing capacity of solar gas glass and tinned copper interconnect I propose not to extend the exemption of custom duties provided to them Marine Products India Seafood exports in the last Financial year touched an all-time high of more than 60,000 crores of rupees from shrimp accounted for about 2/3 of these exports to enhance their comp competitiveness I propos to reduce BCD on certain brood stock poly Kate worms shrimp and fish feed to 5% I also propose to exempt customs duty on various inputs for manufacture of shrimp and fish feed leather and textile similar to enhance the competitiveness of exports in the leather and textile sectors I propose to reduce BCD on real down filling material from Duck or Goose I'm also making additions to the list of Exempted goods for manufacturer of leather and textile garments Footwear and other leather articles for export to rectify inversion in Duty I propose to reduce PCD subject to conditions on methylene dile di isocyanate MDI for manufacturer of spandex yarn from 7.5 to 5% furthermore the export Duty structure on Raw Heights skin and leather is proposed to be simplified and rationalized precious metals to enhance domestic value addition in gold and precious metal jewelry in the country I propos to reduce customs duties on gold and silver to 6% and that of platinum to 6.4% other metals steel and copper are important raw materials to reduce their cost of production I propos to remove the BCD on Ferro nickel and blister copper I am also continuing with nil BCD on Ferris scrap and nickel cathode and concessional BCD of 2.5% on copper scrap Electronics to increase value addition in the domestic electronics Industry I propos to remove the BCD subject to conditions on oxygen-free copper for manufacturer of resistors I also propose to exempt certain parts for manufacturer of connectors chemicals and petrochemicals to support existing and new capacities in the pipeline I propose to increase the BCD on ammonium nitrate from 7.5% to 10% Plastics PVC Flex Banners are bio nonbiodegradable and hazardous for environment and health to curb their Imports I propose to raise the BCD on them from 10 to 25% telecommunication equipment to incentivize domestic manufacturing I propose to increase the BCD from 10 to 15% on pcba of specific specified Telecom equipment trade facilitation to promote domestic Aviation and boat and ship mro I propose to extend the period of experience for export of goods imported for repairs from 6 months to 1 year I'll read that again to promote domestic Aviation and boat and ship maintenance rep repair and operations I proposed to extend the period for export of goods imported for repairs from 6 months to 1 year in the same ve I propose to extend the time limit for reimport of goods for repairs under warranty from 3 to 5 years I now move to direct taxes we will continue our efforts to simplify taxes taxes improve taxpayer Services provide tax certainty and reduce litigation while enhancing revenues for funding the development and Welfare schemes of the government it is it has been our endeavor to simplify taxation we have taken a number of measures in the last few years including introduction of simplified tax regimes without exemptions and deductions for corporate tax and for personal income tax this has been appreciated by taxpayers 58% of corporate tax came from the simplified tax regime in the financial year 2223 similarly as per data available to now for the last fiscal more than 2/3 have availed the new personal income tax regime comprehensive review of the income tax act I'm now announcing a comprehensive review of the income tax act 1961 the purpose is to make the ACT concise Lucid easy to read and understand this will reduce disputes and litigation thereby providing tax certainty to the taxpayers I will also bring down the demand embroiled in litigation it is proposed to be completed in 6 months a beginning is being made in the finance bill by simplifying the tax regime for Charities tedious rate structures provisions of reassessment and search provisions and capital gains taxation simplification for charities and tedious two tax exemption regimes the two tax exemption regimes for Charities are proposed to be merged into one the 5% teds rate on many payments is being merged into the 2% teds rate and the 20% teds rate on repurchase of units by mutual funds or UTI is being withdrawn teds rate on e-commerce operators is proposed to be reduced from 1 to 0.1% moreover credit of TCS is proposed to be given in the TDS to be deducted on salary further I propose to decriminalize delay for payment of TDS up to the due date of filing statement for the same I also plan to provide a standard operating procedure for tedious defaults and simplify and rationalize the compounding guidelines for such defaults simplification of reassessment I propose to thoroughly simplify the provisions for reopening and reassessment an assessment here in after can be reopened Beyond 3 years from the end of the assessment year only if the escaped income is 50 lakh rupees or more up to a maximum period of 5 Years From the end of the assessment year even in search cases a time limit of 6 years before the year of the search as against the existing time limit of 10 years is being proposed this will reduce tax uncertainty and disputes simplification and rationalization of capital gains capital gains taxation is also proposed to be hugely simplified short-term gains on certain Financial assets shall henceforth attract a tax rate of 20% while that on all other Financial assets and all non-financial assets shall continue to attract the applicable tax rate long-term gains on all financial and non-financial assets on the other hand will attract a tax rate of 12.5% for the benefit of the lower and the middle income classes I propose the I propose to increase the limit of exemption of capital gains on certain Financial assets to 1.25 lakh rupees per year listed Financial assets held for more than a year will be classified as long-term while unlisted Financial assets and all nonfinancial assets will have to be held for at least 2 years to be classified as long-term unlisted bonds and debentures debt mutual funds and Market linked debentures irrespective of holding period how however will attract tax on capital gains at applicable rates taxpayers Services all the major taxpayer Services Under GST and most Services Under customs and income tax have been digitalized all remaining Services of customs and income tax including rectification and Order giving effect to appellate orders shall be digitalized and made paperless over the next two years litigation and appeals while our concerted efforts to reduce pendency of appeals at various appellate fora are beginning to show good results it will continue to engage our highest attention to dispose of the backlog of first appeals I plan to deploy more officers to hear and decide such appeals especially those with large tax effect for resolution of certain income tax disputes pending an appeal I am also proposing vivad visha scheme 2024 further I propose to increase monetary limits for filing appeals related to direct taxes excise and service tax in the tax tribunals High courts and Supreme Court to 60 lakh rupes 2 CR rupees and 5 CR respectively with a view to reduce litigation and provide certainty in international taxation we will expand the scope of Safe Harbor R rules and make them more attractive we will also streamline the transfer pricing assessment procedure employment and investment I have a [Applause] honorable speaker I present the budget for 2425 introduction the people of India have reposed their faith in the government led by honorable prime minister SRI Narendra Modi and reelected it for a historic third term under his leadership we are grateful for their support faith and trust in our policies we are determined to ensure that all Indians regardless of religion cast gender and age make substantial progress in realizing their life goals and aspirations Global context the global economy while performing better than expected is still in the grip of policy uncertainties elevated asset prices political uncertainities and shipping disruptions continue to pose significant ific downside risks for growth and upside risks to inflation in this context India's economic growth continues to be The Shining exception and will remain so in the years [Music] ahead India's inflation continues to be low stable and moving towards the 4% Target Coinflation that is non food and non-fuel currently is 3.1% steps are being taken to ensure supplies of perishable Goods reach markets adequately interim budget as mentioned in the interim budget we need to focus on four major CS namely the garib mahil yua and anad the poor women Youth and the farmer for annadata we announced higher minimum support prices a month ago for all major crops delivering on the promise of at least a 50% margin over cost pradan garib Kalan Anna yoga was extended for 5 years benefiting more than 80 CR people administrative actions for approval and implementation of various schemes announced in the interim budget are well underway the required allocations have been made budget theme turning attention to the full year and Beyond in this budget we particularly focus on employment Skilling msmes and the middle class I'm happy to announce the prime minister's package of five schemes and initiatives to facilitate employment Skilling and other opportunities for 4.1 CR youth over a 5year period with a central outlay of 2 lakh CR rupees I will speak about them shortly while more details may be seen in the anex this year I've made a provision of 1.48 lakh rupees 14 1.48 lakh CR rupees for education employment and Skilling budget priorities the people have given a unique opportunity to our government to take the country on the path of strong development and an allround prosperity in the interim budget we promis to present a detailed road map for our pursuit of viasit bat in line with the strategy set out in the interim budget this budget envisages sustained efforts on the following nine priorities for generating ample opportunities for all number one productivity and resilience in agriculture number two employment and Skilling number three inclusive human resource development and social justice four manufacturing and services five Urban Development six energy security seven infrastructure eight Innovation research and development and nine Next Generation reforms subsequent budgets will build on these and add more priorities and actions a more detailed formulation will be carried out as part of the economic policy framework about which I will speak later in this speech this budget details some of the specific actions to be initiated in the current year towards fulfillment of these priorities with potential for transforma changes the budget also covers some of the previously made announcements with intent to strengthen them and step up their implementation for Expediting our journey towards the goal of vikid Barat Priority One productivity and resilience in agriculture transforming agricultural research our government will undertake a comprehensive review of the research agricultural research set up to bring the focus on raising productivity and developing climate resilient varieties funding will be provided in challenge mode including to the private sector domain experts both from the government and outside will oversee the conduct of such research release of new varieties new9 High yielding and climate resilient varieties of 32 field and Horticultural crops will be released for cultivation by Farmers natural farming in the next 2 years 1 CR Farmers across the country will be initiated into natural farming supported by certification and branding implementation will be through scientific institutions and willing gr pchs 10,000 need based bio input Resource Centers will be established scientific institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established missions for pulses and oil seeds for achieving self-sufficiency in pulses and oil seeds we will strengthen their production storage and marketing as announced in the interim budget a strategy is being put in place to achieve atbara for oil seeds such as mustard groundnut Sesame soybean and sunflower vegetable production and Supply chains large scale clusters for vegetable production will be developed closer to Major consumption centers we will promote farmer producer organizations cooperatives and startups for vegetable supply chain chains including for collection and storage and marketing digital public infrastructure for agriculture void by the success of the pl pilot project our government in partnership with the states will facilitate the implementation of the digital public infrastructure in agriculture for coverage of farmers and their lands in 3 years during this year digital crop survey for karif using the DPI will be taken up in 400 districts the details of 6 CR farmers and their lands will be brought into the farmer and land Registries further the issuance of J Sam based kissan credit cards will be enabled in five states shrimp production and Export financial support for setting up a network of nucleus breeding centers for shrimp brood stocks will be provided financing for shrimp farming processing and Export will be facilitated through nabad National cooperation policy our government will bring out a national cooperation policy for systematic orderly and allround de development of the Cooperative SEC sector fast tracking growth of rural economy and generation of employment opportunities on a large scale will be the policy goal this year I have made a provision of 1.52 lakh CR rupees for agriculture and Allied sectors priority two employment and Skilling employment linked incentive our government will Implement following three schemes for employment linked incentive as part of the prime minister's package these will be based on enrollment in the epfo and focus on recognition of firsttime employees and support to employees and employers scheme a first timers this scheme will provide one month wage to all persons newly entering the workforce in all formal sectors direct benefit transfer of one month salary in three installments to firsttime employees as registered in the epfo will be up to 15,000 rupees the eligibility limit will be a salary of 1 lakh per month the scheme is expected to benefit 210 lakh youths scheme B job creation in manufacturing this scheme will incentivize additional employment in the manufacturing sector linked to the employment of firsttime employees an incentive will be provided at specified scale directly both to the employee and the employer with respect to the epfo contribution in the first 4 years of employment the scheme is expected to benefit 30 lakh youth entering employment and their employers scheme C support to employers this employer Focus scheme will cover additional employment in all sectors all additional employment within a salary of 1 lakh rupee per month will be counted the government will reimburse to employers up to 3,000 rupees per month for 2 years towards the epfo contribution for each additional employee the scheme is expected to incentivize additional employment of 50 lakh persons participation of women in the workforce we will facilitate higher participation of women in the workforce through setting up of working women hostels in collaboration with industry and establishing crushes in addition the partnership will seek to organize women specific Skilling programs and promotion of Market access for women shg Enterprises Skilling program I'm happy to announce a new centrally sponsored scheme as the fourth scheme under the prime minister's package for Skilling and collaboration with state governments and Industry 20 lakh youth will be skilled over a 5e period 1,000 industrial training institutes will be upgraded in Hub and spoke arrangements with outcome orientation course content and design will be aligned to the skill needs of industry and new courses will be introduced for emerging needs Skilling loans the model skill loan scheme will be revised to facilitate loans up to 7 .5 lakh rupees with a guarantee from a government promoted fund this measure is expected to help 25,000 students every yeara middle CL or skill scale middle class J is BU say MS bu manufacturing infrastructure or employment link incentive scheme skill development internship her go her G entrepreneurs banana guante mudra liit Global manufacturing Hub b m M sector M sector ownership bud MSM ease ofed manufacturing or exports ecosystem eCommerce export hubs or food quality testing so units one District starts Innovation ecosystem space eom F Angel tax record high capex econom driving force B Bar industrial satellite towns our defense exports record defense sector tourism buet May income tax or standard deduction [Applause] VIs infrastructure highways water projects or power project vegetable production clusters [Music] go [Music] Aban saturation approach all WEA [Music] Road you better growth or bright future sa man [Applause] [Music] G man sashan say Ania s IP president or Tania G National Assembly man Dr Dr July man budet members portal m [Applause] honorable speaker I present the budget for 2425 introduction the people of India have reposed their faith in the government led by honorable prime minister SRI Narendra Modi and reelected it for a historic third term under his leadership we are grateful for their support faith and Trust in our policies we are determined to ensure that all Indians regardless of religion cast gender and age make substantial progress in realizing their life goals and aspirations Global context the global economy while performing better than expected is still in the grip of policy uncertainty elevated asset prices political uncertainities and shipping disruptions continue to pose significant downside risks for growth and upside risks to inflation in this context India's economic growth continues to be The Shining exception and will remain so in the years ahead India's inflation continues to be low stable and moving towards the 4% Target Coinflation that is non food and non-fuel currently is 3.1% steps are being taken to ensure supplies of perishable Goods reach markets adequately interim budget as mentioned in the interim budget we need to focus on four major casts namely the garib mahil yua and anad the poor women Youth and the farmer for annadata we announced higher minimum support prices a month ago for all major crops delivering on the promise of at least a 50% margin over costs pradan mry garib Kalan Anna yoga was extended for 5 years benefiting more than 80 CR people administrative actions for approval and implementation of various schemes announced in the interim budget are well underway the required allocations have been made budget theme turning attention to the full year and Beyond in this budget we particularly focus on employment Skilling msmes and the middle class I'm happy to announce the prime minister's package of five schemes and initiatives to facilitate employment Skilling and other opportunities for 4.1 CR youth over a 5year period with a central outlay of 2 lakh CR rupees I will speak about them shortly while more details may be seen in the anex this year I've made a provision of 1.48 lakh rupees 14 1 .48 lakh CR rupees for education employment and Skilling budget priorities the people have given a unique opportunity to our government to take the country on the path of strong development and an allround prosperity in the interim budget we promis to present a detailed road map for our pursuit of viasit bat in line with the Str stry set out in the interim budget this budget envisages sustained efforts on the following nine priorities for generating ample opportunities for all number one productivity and resilience in agriculture number two employment and Skilling number three inclusive human resource development and social justice four four manufacturing and services five Urban Development six energy security 7 infrastructure 8 Innovation research and development and nine Next Generation reforms subsequent budgets will build on these and add more priorities and actions a more detailed formulation will be carried out as part of the economic policy framework about which I will speak later in this speech this budget details some of the specific actions to be initiated in the current year towards fulfillment of these priorities with potential for transforma changes the budget also covers some of the previously made announcements with intent to strengthen them and step up their implementation for Expediting our journey towards the goal of vikid Barat Priority One productivity and resilience in agriculture transforming agricultural research our government will undertake a comprehensive review of the research agricultural research setup to bring the focus on racing productivity and developing climate resilient varieties funding will be provided in challenge mode including to the private sector domain experts both from the government and outside will oversee the conduct of such research release of new varieties new 109 High yielding and climate resilient varieties of 32 field and Horticultural crops will be released for cultivation by Farmers natural farming in the next 2 years 1 CR Farmers across the country will be initiated into natural farming supported by certification and branding implementation will be through scientific institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established missions for pulses and oil seeds for achieving self-sufficiency in pulses and oil seeds we will strengthen their production storage and marketing as announced in the interim budget a strategy is being put in place to achieve atbara for oil seeds such as mustard groundnut Sesame soybean and sunflower vegetable production and Supply chains large scale clusters for vegetable production will be developed closer to Major consumption centers we will promote farmer producer organizations cooperatives and startups for vegetable Supply chains including for collection and storage and marketing digital public infrastructure for agriculture void by the success of the pilot project our government in partnership with the states will facilitate the implementation of the digital public infrastructure in agriculture for coverage of farmers and their lands in 3 years during this year digital crop survey for karif using the DPI will be taken up in 400 districts the details of 6 CR farmers and their lands will be brought into the farmer and land Registries for further the issuance of J Sam based kissan credit cards will be enabled in five states shrimp production and Export financial support for setting up a network of nucleus breeding centers for shrimp brood stocks will be provided financing for shrimp farming processing and Export will be fac facilitated through nabad National cooperation policy our government will bring out a national cooperation policy for systematic orderly and allround de development of the Cooperative SEC sector FASTT tracking growth of rural economy and generation of employment opportunities on a large scale will be the policy goal this year I have made a provision of 1.52 lakh CR rupees for agriculture and Allied sectors priority two employment and Skilling employment linked incentive our government will Implement following three schemes for employment linked incentive as part of the prime minister's package these will be based on enrollment in the epfo and focus on recognition of firsttime employees and support to employees and employers scheme a first timers this scheme will provide one month wage to all persons newly entering the workforce in all formal sectors direct benefit transfer of one month salary in three installments to firsttime employees as registered in the epfo will be up to 15,000 rupees the eligibility limit will be a salary of 1 lakh per month the scheme is expected to benefit 210 lakh youth scheme B job creation in manufacturing this scheme will incentivize additional employment in the manufacturing sector linked to the employment of firsttime employees an incentive will be provided at specified scale directly both to the employee and the employ emper with respect to the epfo contribution in the first 4 years of employment the scheme is expected to benefit 30 lakh youth entering employment and their employers scheme C support to employers this employer Focus scheme will cover add additional employment in all sectors all additional employment within a salary of 1 lakh rupee per month will be counted the government will reimburse to employers up to 3,000 rupees per month for 2 years towards the epfo contribution for each additional employee the scheme is expected to incentivize additional employment of 50 lakh persons participation of women in the workforce we will facilitate higher participation of women in the workforce through setting up of working women hosts in collaboration with industry and establishing crushes in addition the partnership will seek to organize women's specific Skilling programs and promotion of Market access for women shg Enterprises Skilling program I'm happy to announce a new centrally sponsored scheme as the fourth scheme under the prime minister's package for Skilling and collaboration with state governments and Industry 20 lakh youth will be skilled over a 5e period 1,000 industrial training institutes will be upgraded in Hub and spoke arrangements with outcome orientation course content and design will be aligned to the skill needs of industry and new courses will be introduced for emerging needs Skilling loans the model skill loan scheme will be revised to facilitate loans up to 7.5 lakh rupees with a guarantee from a government promoted fund this measure is expected to help 25,000 students every year Education Loans for helping our youth who have not been eligible for any benefit under government schemes and policies I'm happy to announce a financial support for loans up to 10 lakh Rupees for higher education in domestic institutions e vouchers for this purpose e vouchers for this purpose will be given directly to one lakh students every year for annual interest subvention of 3% of the loan amount priority three inclusive human resource development and social justice saturation approach our government is committed to all around all pervasive and allinclusive development of people particularly Farmers youth women and the poor for achieving social justice comprehensively the saturation approach of covering all eligible people through various programs including those for education and health will be adopted to empower them by improving their capabilities implementation of schemes meant for supporting economic activities by Craftsmen Artisans self-help groups scheduled cast scheduled tribe and women entrepreneurs and Street vendors such as the PM vishwakarma PM Swan National livelihood missions and standup India will be stepped up PO Pia the states in the eastern part of the country are rich in endowments and have strong cultural traditions we will formulate a plan Pura for all around for the all round development of the Eastern region of the country covering Bihar jarand West Bengal odisha and Andra Pradesh this will cover human resource development infrastructure and generation of economic opportunities to make the region an engine to attain viasit bat on the Amar Kolkata industrial Corridor we will support development of an industrial node at GAA this Corridor will catalyze Industrial Development of the Eastern region the industrial node at GAA will also be a good model for developing our ancient centers of cultural importance into future centers of modern economy this model shall showcase vikas b vasat b in a growth trajectory we will also support development of Road connectivity projects namely one Patna Pia Expressway two buar bagalpur Expressway three bodaya rajar Vali and dabanga spur and four additional two-lane Bridge over River ganga at buer at a total cost of 26,000 CR rupees po up projects including setting up of a new 2,400 megawatt power plant at at P peny will be taken up at a cost of 21,400 CR rupees new airports medical colleges and sports infrastructure in Bihar will be constructed an additional allocation to support Capital investments will be provided the requests of Bihar government for external assistance from multilateral development banks will be expedited Andra Pradesh reorganization act our government has made concerted efforts to fulfill the commitments in Andra Pradesh reorganization act re recognizing recognizing the state's need for Capital recognizing a recognizing the state's need for a capital we will facilitate fi special financial support through multilateral development agencies in The Current financial year 15,000 CR rupees will be arranged with additional amounts in future years our government is fully committed to financing and early completion of the poam Iration project which is the lifeline which is the lifeline for Andra Pradesh and its Farmers this will facilitate our country's food security as well under the act under the ACT Andra Pradesh reorganization act for promoting Industrial Development funds will be provided for essential infrastructure such as water power Railways and roads in koperti node on the vishakapatnam chenai industrial Corridor and wakal node on the Hyderabad bengalore industrial Corridor an additional allocation will be provided this year towards capital investment for economic growth grants for backward regions of r simma prasham North Coastal Andra as stated in the ACT will be provided PM AAS y 3 CR additional houses under the PM AAS yena in rural and urban areas in the country with have been announced for which the necessary allocation s are being made women Le development for promoting women L development the budget carries an allocation of more than three lakh CR for schemes benefiting women and girls the signals this signals are government's commitment for enhancing women's grow role in Economic Development pradan janja gr Aban for improving the socioeconomic condition of tribal communities we will launch the pradan janjaa unat Aban by adopting saturation coverage for tribal families in tribal majority Villages and aspirational districts this will cover 63 ,000 Villages benefiting 5 CR tribal people Bank branches in northeastern region more than 100 branches of India post payment bank will be set up in the Northeast region to expand the banking services this year I have made a provision of 2.66 lakh CR rupees for rural development in including rural infrastructure priority four manufacturing and services support for promotion of msmes this budget provides special attention to msmes and Manufacturing particularly labor intensive manufacturing we have formulated a package covering financing regulatory changes and Technology support for msmes to to help them grow and also compete globally as mentioned in the interim budget I'm happy to announce the following specific measures credit guarantee scheme for msmes in the manufacturing sector for facilitating term loans to msmes for purchase of machinary and Equipment without collateral or third party guarantee a credit guarantee scheme will will be introduced the scheme will operate on pooling of credit risks of such msmes a separately constituted self- financing guarantee fund will provide to each applicant guarante cover up to 100 CR rupees while the loan amount may be larger the borrower will have to provide an upfront guarantee fee and an annual guarantee fee on the reducing loan balance new assessment model for msme credit public sector banks will build their own inhouse capability to assess msmes for credit instead of relying on external assessment they will also take a lead in developing or getting developed a new credit assessment model based on the scoring of digital footprints of the msmes in the economy this is expected to be a significant improvement over the traditional assessment of credit eligibility based only on asset or turnover criteria that will also cover msmes without a formal accounting system credit support to msmes during stress period I'm happy to announce a new mechanism for facilitating continuation of bank credit to msmes during their stress period while being in special mention account SMA account SMA stage for reasons beyond their control msmas need credit to continue their business and to avoid getting into the NPA stage credit availability will be supported through a guarantee from a government promoted fund mudra loans the limit of mudra loans will be enhanced to 20 lakh from the current 10 lakh for those entrepreneurs who have availed and successfully repaid previous loans under the tarun category enhanced scope for mandatory onboarding in treads for facilitating msmes to unlock their working capital by converting their trade receivables Into Cash I propose to reduce the turnover threshold of buyers for mandatory onboarding on the Treads platform from rupees 500 CR to 250 CR rupees this measure will bring 22 more cpsc's and 7,000 more companies onto the platform medium Enterprises will also be included in the scope of the suppliers sidb branches in msme clusters sidb will open new branches to expand its reach to serve all major mme clusters within 3 years and provide direct credit to them with the opening of 24 such branches this year the service coverage will expand to 68 out of 242 major clusters msme units for food irradiation quality and safety testing financial support for setting up of 50 multi-product food irradiation units in the MSM sector will be provided setting up of 100 food quality and safety testing Labs with nabl accreditation will be facilitated eCommerce export hubs to enable msmes and traditional Artisans to sell their products in international markets Ecommerce export hubs will be set up in public private partnership mode these hubs under a seamless Regulatory and logistic framework will facilitate trade and Export related Services Under One Roof measures for promotion of manufacturing and services internship in top companies as the fifth scheme under prime minister's package our government will launch a comprehensive scheme for providing internship internship opportunities in 500 top companies to 1 CR youth in 5 years they will gain they will gain exposure for 12 months to real life business environment very professions and employment opportunities an internship allowance of 5,000 per month 5,000 rupees per month along with a one-time assistance of six ,000 rupees will be provided companies will be expected to Bear the training cost and 10% of their internship cost from their CSR funds industrial parks our government will facilitate development of investment ready Plug and Play industrial parks with complete infrastructure in or near 100 cities in partnership with the states and private sector by better using town planning schemes 12 industrial parks under the national industrial Corridor development program also will be sanctioned no please [Applause] P rental housing rental housing with dmitory type accommodation for industrial workers will be just one minute rental housing I repeat rental housing with doitory type accommodation for industrial workers will be facilitated in PPP mode with we pgf support and commitment from Anchor Industries shipping industry ownership Leasing and flagging reforms will be implemented to improve the share of Indian shipping industry and generate more employment critical mineral Mission we will set up a critical mineral mission mission for domestic production recycling of critical minerals and over acquisition of critical mineral assets its mandate will include technology development skilled Workforce extended producer responsibility uh extended producer responsibility framework and a suitable financing mechanism offshore mining of minerals our government will launch the auction of the first TR of offshore blocks for mining building on the exploration already carried out digital public infrastructure applications turning to the services sector I propose development of DPI applications at population scale for productivity gains business opportunities and Innovation by the private sector these are planned in the areas of credit Ecommerce Education Health Law And Justice Logistics msme Service delivery and urban governance integrated technology platform for IBC ecosystem an integrated technology platform will be set up for improving the outcomes under the insolvency bankruptcy code for achieving consistency transparency timely processing and better oversight for all stakeholders voluntary closure of llps the services of the center for process ing accelerated corporate exit cpay will be extended for voluntary closure of llps to reduce the closure times National company law tribunals the IBC has resolved more than 1,000 companies resulting in direct recovery of 3.3 lakh CR to creditors 3.3 lakh CR rupees to creditors in addition 28,000 cases involving over 10 lakh CR rupees have been disposed of even prior to admission appropriate changes to the IBC reforms and strengthening of the tribunal and appellate tribunals will be initiated to speed up insolvency resolution additional tribunals will be established out of those some will be notified to decide cases exclusively under the companies act debt recovery steps for reforming and strengthening debt recovery tribunals will be taken additional tribunals will be established to speed up recovery priority five Urban Development cities as growth hubs working with States our government will facilitate development of cities as growth both hubs this will be achieved through economic and Transit planning and orderly development of periurban areas utilizing town planning schemes creative Redevelopment of cities for Creative Brownfield Redevelopment of existing cities with a transformative impact our government will formulate a framework for enabling policies market-based mechanisms and regulation Transit oriented development Transit oriented development plans for 14 large cities with a population above 30 lakh will be formulated along with an implementation and financing strategy Urban housing under the PM AAS y Urban 2.0 housing needs of 1 CR Urban poor and middleclass families will be addressed with an investment of 10 lakh CR rupees this will include the central assistance of 2.2 lakh CR rupees in the next 5 years a provision of Interest subsidy to facilitate loans at affordable rates is also envisaged in addition enabling policies and regulations for efficient and transparent rental housing transparent rental housing markets with enhanced availability will also be put in place water supply and sanitation in partnership with State uh governments and multilateral development Banks we will promote water supply sewage treatments and Solid Waste Management projects and services for 100 large cities through bankable projects these projects will also envisage uses use of treated water for irrigation and filling up of tanks in nearby areas Street Markets building on the success of PM Swan PM Swan scheme in transforming the lives of Street vendors our government envisions a scheme to support e each year over the next 5 years the development of 100 weekly hearts or street food hubs in select cities stamp Duty we will encourage states which continue to charge High stamp duty to moderate the rates for all and all and also consider further lowering duties for properties purchased by this reform will be made an essential component of Urban Development schemes priority six energy security energy transition in the interim budget I had announced our strategy to sustain high and more resource efficient economic growth along with the energy Security in terms of availability accessibility and affordability we will bring out a policy document on appropriate energy transition Pathways that balances the imperatives of employment growth and environmental sustainability P PM s suar mu b y PM suar mu b y in line with the announcement in the interim budget in line with the announcement in the interim budget PM suar mu B Yoga has been launched to install rooftop solar plants to enable to enable 1 CR households obtain free electricity up to 300 units every month the scheme has generated remarkable response with more than 1.28 CR registrations and 14 lakh applications and we will further encourage it pumped storage policy a policy for promoting pumped storage projects will be brought out for electricity storage and facilitating smooth integration of the growing share of renewable energy with its variable and intermittant nature in the overall Energy Mix research and development of small and modular nuclear reactors nuclear energy is expected to form a very significant part of the energy mix for viasit bat towards that Pursuit our government will partner with the private sector for one setting up bat small reactors two research and development of bat small modular reactor and three research and development of new newer Technologies for nuclear energy the R&D funding announced in the interim budget will be made available for this sector also Advanced ala Su Advanced Ultra super critical thermal power plants the development of indigenous technology for advanced Ultra super critical termal power plants with much higher efficiency has been completed a joint venture between ntpc and BH will set up a fullscale 800 megawatt commercial plant using a USC technology the government will provide the required fiscal support moving forward development of of indigenous capacity for the production of highgrade Steel and other Advanced Metallurgy materials for these plants will result in strong spin-off benefits for the economy road map for hard to Abate Industries a road map for moving the hard to Abate industries from Energy Efficiency targets to emission targets will be formulated approach appropriate regulations for transition of these industries from the current perform achieve and trade mode to Indian carbon Market mode will be put in place support to traditional micro and small Industries an investment grade energy audit of traditional micro and small Industries in 60 clusters including brass and ceramic will be facilitated financial support will be provided for shifting them to cleaner forms of energy and implementation of Energy Efficiency measures the scheme will be replicated in another 100 clusters in the next phase priority seven infrastructure investment by central government significant investment the central government has made over the years in building and improving infrastructure has had a strong multiplier effect on the economy we will endeavor to maintain strong fiscal support for infrastructure over the next 5 years in conjunction with imperatives of other priorities and fiscal consolidation this year I have provided 11 lakh 11,000 111 CR rupees for capital expenditure this would be 3.4% of our GDP infrastructure investment by state governments we will encourage states to provide support of similar scale for infrastructure subject to their development priorities a provision of 1.5 lakh CR rupees for longterm interest free loans have been made this year also to support the states in their resource allocation private investment in infrastructure investment in infrastructure by private sector will be promoted through viability Gap funding and enabling policies and regulations a market-based financing framework will be brought out pradan MRI grah sadak yena phase 4 of the pmgsy will be launched to provide all weather connectivity to 25,000 rural habitations which have become eligible in view of their population increase irrigation and flood mitigation Bihar has frequently suffered from floods many of them originating outside the country plans to build flood control structures in Nepal are yet to progress our government through the accelerated irrigation benefit program and other sources will provide financial support for projects with estimated cost of 11,500 CR rupees such as the COI Mei intrastate link and 20 other ongoing and new schemes including bares River pollution abatement and irrigation projects in addition survey and investigation of Ki related flood mitigation and irrigation projects will be undertaken Assam Assam grapples with floods every year by the brahmaputra river and its tributaries originating outside India we will provide assistance to Assam for flood management and and related projects Himachal Pradesh suffered extensive losses due to floods last year our government will provide assistance to the state for reconstruction and Rehabilitation through multilateral development [Applause] assistance utak utarak to suffered losses due to Cloud bursts and massive landslides we will provide assistance to the state recently sikim witnessed devastating flash floods and landslides that raked Havoc across the state our government will provide assistance to the state tourism tourism has always been tourism has always been a part of our civilization our efforts in positioning India as a global tourist destination will also create jobs stimulate Investments and unlock economic opportunities for other sectors in addition to the measures outlined in the interim budget I propose the following measures vishnupad Temple at GAA and mahabodhi Temple at B Gaya in are of immense spiritual significance comprehensive development of vishnupad Temple Corridor and mahabodhi Temple Corridor will be supported modeled on the successful Kashi vishan Temple Corridor to transform them into world class Pilgrim and tourist destinations Raj gear rajar holds immense religious significance for Hindus Buddhists and Janes the 20th tankara munis sarata temple in the Jane complex Jane Temple complex is ancient the Sapar Rishi or the seven Hot Springs form a warm waterer Bram kund that is sacred a comprehensive development Initiative for rajar will be under taken our government will support the development of nalanda as a tourist center besides Reviving nalanda University to its glorious stature odisha's Scenic Beauty odisha's Scenic Beauty temples monuments craftsmanship wild wildlife sanctuaries natural landscapes and pristine beaches make it an ultimate tourism destination our government will provide assistance for their development to Aisa as well priority eight Innovation research and development we will op operationalize the anusandhan national research fund for basic research and prototype development further we will set up a mechanism for spurring private sector driven research and Innovation at commercial scale with the financing pool of 1 lakh CR rupees in line with announcement in the interim budget space economy with our continued emphasis on expanding the space economy by five times in the next 10 years a venture capital fund of 1,000 CR rupees will be set up Priority nine Next Generation reforms Economic Policy framework we will formulate an economic policy framework to delineate the overarching approach to Economic Development I also Welcome Finance and expenditure secretary Dr TV somanathan secretary economic Affairs SRI aay secretary deepam SRI tarun Kant Pand G secretary Financial Services hin Kant Pand secretary Financial Services Dr Viv josi secretary Revenue SRI Sanjay mutra and chief economic adviser to the government of India Dr V anant nageswaran to this Prince conference friends I request you to follow this following point of order it would be good if you each of one ask one question each that will restrict that will facilitate others to ask questions and we will try to take most of the questions in this press conference ma'am will directly answer your question without any preliminary statement over to ma'am over to question anybody Al question 71 please ma'am tun from Z business ma'am short-term capital gain or long-term capital gain real estate indexation long-term capital tax R 10% 12.5% uh first of all thank you very much for coming here after having heard the budget um I chose not to make a opening statement because you've heard me almost for one and a half hours and I'm sure you have uh uh you're eager to know um what is in the budget and also seek clarification for your uh uh just for a matter of uh drawing your attention we put up a uh single s slide which has actually which is uh used the word employment as an acronym to capture that is everything in the budget so each letter actually highlights the important points of the budget and uh we can elaborate more on that a bit later but employment captures everything to do with this budget and uh I would like you to for a moment spend uh a Time on it and uh deriving from that everything which has been said in the budget Falls in place but with that said yes your question is on uh uh the point there is we wanted to simplify the approach to taxation also for the uh capital gains one second if anything the average taxation actually has come down when we say it is 12.5% because we've worked out for each of the different asset classes each varied with the indexation I'll ask uh secretaries to elaborate on it but the point that we brought it down from below the average to 12.5 which is the lowest if you can look at the last several years encourages investment in the markets with that said I'll ask uh San or who is going to elaborate Sanjay on the specifics so you had uh there were I think two or more parts to your question one was on real estate and uh gold and other assets so earlier the rate was 20% with indexation it has now been reduced to 12 1 half% without indexation if you assume that the rate of return on real estate is typically above 10% perom and if you take inflation at about 4% perom the real rate of return was earlier let's say somewhere between 6 and 16% perom in real estate if it was 16% 20% of 16% was being taxed the effective rate was 16% it has gone down to 12 and half% if the rate of return was 10% perom nominal it has also remained approximately the same at 12 and a half% so actually there is either a reduction or no change in respect of the effective rate of tax on property and gold as regards the uh Equity yes it has gone up from 10 to 12 and a half but you'll also find that unlisted Equity is gone down from 20 with indexation to 12 and A2 without indexation basically we have a very very simple easy regime all listed all unlisted are at 12 a half% long-term and all are at 20% and everything else is at applicable rate for shortterm so yes shortterm has gone up and yes longterm has been rationalized it has not necessarily gone up and Sanjay would you like to add anything one point I would like to add over here is that we also need to keep in mind as to the kind of people who are actually paying these taxes uh the capital gains on the Securities the listed Securities especially and uh so over there when we did this analysis for the year 2223 we found that about it 88% 88% of the tax is actually coming from people who have an income of more than 15 lakh 61% of that income is actually coming from people who have an income of more than one CR that is income on capital gains on this and uh we are all aware that otherwise you know the standard rate is you know about 30% and for some it can go up to 39% so uh this marginal very small small marginal increases actually impacting only those primarily those who have an income of more than 15 lakh rupees per year okay number three on Capital ma'am timi Jura from CNBC tv18 uh you announced a very uh you announced a very lucrative new tax regime uh with changes in tax Labs a lot of new uh changes are there in the income tax tax side on the revenue side and in the speech you mentioned that Revenue forone will be around 29,000 CR rupees whereas government will now try to mobilize around 30,000 CR rupees what will be these Revenue mobilization measures and from where do you think this forone Revenue will be recovered if you can highlight where are you foregoing the revenue and where are you going to recoup this revenue from first of all the it is is not just because we've mentioned it in this budget but the attempt to widen the tax net is something which we've been repeatedly saying that India's tax net will have to be widened whether it is in the direct taxation or indirect second there are also now um the PSU dividends which are improving because their valuations have gone up really high and their performance is also now substantially increased so Revenue mobilization is not just tax-based you have non- tax revenue mobilizations which are also coming up then we had for almost now 3 years been talking about asset monetization which is not selling of assets but Optimum utilization of those assets which are lying in the form of unutilized stadiums or land which is available with psus which can be utilized for better purposes uh that's a a third one fourth you're also looking at generating resources from new were areas um so in all those the revenue uh is going to be mobilized better and as a result of which the revenue forone will be uh now made up for is our uh expectation we've said that in the budget in my my speech itself I mentioned it and I'm sure there are secretaries who will want to add to it sanj ma'am I'll give you the I'll I'll give the for details uh 37,000 CR 29,000 CR in direct taxes and 8,000 CR in indirect taxes so 29,000 CR direct taxes primarily comprises of three taxes which is the increase in the St only on derives which is only on Futures and options and uh secondly uh the buyback tax tax uh which is to be now done in the hands of the recipient uh while on the one hand it will uh uh it will it will you know rationalize the tax and be more equitus and fair because those who should be paying the taxes higher taxes in the higher income groups they will pay higher tax and those who are in nil tax category or in lower tax category they don't have to pay a tax or a lower tax while it does that at the same time it does bring in some Revenue also about 4,000 CR and and uh remaining you know about 15,000 CR uh should come you know from the capital gains taxes on uh the indirect taxes we are and then you know we are losing as I said uh about uh 8,000 CR primar primarily uh on uh the reduction in duties especially in Gold there is a huge reduction from 15% to 6% and then uh there is revenue forone because of the personal income tax uh uh rates and the standard deduction being allowed in the new tax regime 280 please back side please give the mic uh good afternoon ma'am this is from business today theel tax has been abolished which is a very welcome move uh but just wanted to understand that one of the things the angel tax was also doing was checking money la ing concerns so could you explain how these will be taken care of now thank you um thank you very much and uh I'm glad to hear it is welcome you've been raising this issue as with the many others outside of media also saying are you considering it although it was introduced during the UPA government and it was introduced in 2012 2 years had passed and since after that when we came in we tried keeping as is good governance principle government being a Continuum the tax continued although we tried giving cow outs for startups and also making it simpler bringing parity for the non-resident Indians uh the way in which they've been treated as opposed to the Indian Investments and so on today we've uh announced that we will indeed remove it um exactly the details uh Sanjay would you want to elaborate on on it yes sure ma'am so uh we should be aware that you know this is uh this is actually a tax measure it's not really uh money laundering issue but money laundering issue was being tackled through a tax measure so first of all uh I want to clarify that uh this tax uh uh the the there are other Provisions in the income tax itself first of all to uh find out the source of uh these funds number number two there is already you know the uh prevention of money laundering act uh which continues to be in existence so if there is money which is being laundered money you know being paid as a bribe or for use in you know other purposes for terrorism Etc there are enough laws including the I now you know the N Sita BH n Sita and the prevention of moneya laundering act uh to take care of those issues while on the other hand now some genuine money for investment uh uh actually you know there is this deterrent uh provision uh no longer exists while Provisions for money laundering remain and they should be sufficient to cater to it I would add that there are also certain provisions of the companies act which can be invoked if there is deliberate undervaluation of shares so there are other legal remedies the balance here is between preventing money laundering but accidentally also preventing investment so that balance is what we are seeking to get it right 21 backside yeah hello ma'am prakash prashi from ET now uh my question is will the increased St be applicable from April 1 or perspective and if from April 1 will there be retrospective tax calculation for the increased amount it's not retrospective it is with effect from first of October 2024 so we are giving sufficient time uh for the exchanges and the people you know who collect this tax to put their uh systems in place to be able to collect it it's it's not retrospective it is prospective 13 11 11 ma'am kishma here from business today today ma'am ma'am congrat congratulations to you and everybody ma'am my question is on the special assistance to Andra Pradesh and Bihar um 15,000 CR is the number that you've given for Andra Pradesh for this financial year is there a uh Is there further assistance that you are looking at or is it going to be need based in terms of uh the amount I've already the budget speech that 15,000 CR is coming through the multilateral development assistance which which we borrow from the multilateral banks whether it is World Bank or ADB or aib whatever and uh I also ended that paragraph by saying further uh assistance will also be extended there is no definitive amount no 152 uh ma'am aluki from cnvc a uh Ma simpler taxation simple taxime yes sorry yes yes yes ongoing not more returns are coming in yes 271 hi ma'am this is Sumit chatur ET now uh ma'am uh the corporate tax for foreign companies has been slashed to 35% I I want to understand the broad intent of this uh uh intention behind this decision and what kind of benefits to economy increase in investment you are expecting you've uh in your own question answered it we want more invest to come into this country so that is why it has been brought down 95 just to add to that there was a widened differential between foreign and domestic companies which arose after the tax cut in 2019 when the domestic rates were cut the foreign rates were not cut so there was a widening of the Gap with today's change there is still a higher rate of tax for foreign companies but it is not now disproportionately higher than domestic and therefore this is something where according to the feedback received from industry we expect more foreign companies to invest now that this regime is um adjusted in this manner uh good evening ma'am this is par Singh from Outlook business uh yeah uh so you have you mared a significant significant allocation towards rural infrastructure today so how much of a boost to consumption and overall demand uh are we expecting here from this allocation so uh the the it is difficult to quantify what would be the accretion to demand coming from I mean the obvious increase is whatever we have increased but yes would there be a multiplier probably yes I think with the AAS yoga gramin and the Graham Sak yoga these two do have a lot of multiplier effects as well traditionally for Capital expenditure the multiplier has been um calculated at somewhere around 2.5 to 3 in the AAS yoga it may be a little lower but yes there would be a substantial multiplier I don't have a precise calculation but other than the AAS yena and sadak yena grah Sak yena there's a major push towards the corridors the uh for instance I mentioned in the context of bhar I mentioned in the context of Andra two corridors which are moving one from vishakapatnam to Chennai the other moving from Hyderabad to Bangalore bakar Pia and so on and building of the Gan node in the Amar to Kolkata are all towards building infrastructure in the rural areas in order that we attract more investment and enable Transit of goods in those huge corridors all these are essentially going to the rural areas in a big way and therefore it is not just through p AAS yoga and sadak yoga but major investments in strengthening the corridors building nodes and therefore also in improving the rural infrastructure is happening 11 ma'am I'm Maria Shak from NDTV and NDTV profit congratulations for creating history today by becoming the only finance minister for having presented seven consecutive budgets ma'am my question to you is uh about the first timer scheme because as you said that employment perhaps sums up the essence of this budget uh would there be more blueprint coming out as to how this first timer scheme will be playing out and what will be the role of private sector just one minute see this uh prime minister's package that I announced has five different schemes the first timers is I would think one of the very very Innovative initiative so what we are doing there is to be able to provide first timers one whole month's salary as subsidy and this will be put into their account as direct benefit transfer but possibly in transes when an employer picks up a first timer and this is through the epfo that you get to know that they have paid their Provident fund amounts and therefore the first timer indicator that we are talking about will be established so they can't just say one of the employee existing employee is a first-timer and claim there are enough checks and balances in the system to make sure that indeed the first timer is coming in and then the first timers will be put through that learning curve and this will help them to acquire skills so that they become fully productive this kind of a subsidy giving one you give the for one one month salary two you're also giving both for the employee and for the employer subsidy so the applicable person for whom it is being given may even draw wage up to 1 lakh rupees but to the extent of 15,000 is what you're giving as a subsidy the installments as I said for the first one month wage that you want to give will be done over three installments direct into the first time employees account one compulsory measure that we bringing in there is to make sure that the employee under goes online financial literacy course before claiming the second installment from the government so he may be a qualified engineer he may be a diploma holder he's a firsttime employee in a office he becomes the firsttime employee and the employer also claims that he's been recruited we try giving him the 15,000 rupees he may have a salary of 1 lakh but up to 15,000 rupees is what we going we are going to give and in that if you're giving three installments the first installment will be given but before he draws the second installment he should undergo an online financial literacy course so that he can claim the second one so we are not training him in engineering we are training him in financial literacy post that of course the place where he goes to work he's going to be working any case uh then subsidy to be refunded if in case the [Applause] employer removes him from the work within 12 months so the employer gets a subsidy as well but he will have to refund it if within 12 months this firsttime employer has been removed out of the work this will cover and we expect it to cover 1 CR persons perom and the scheme will run for 2 years so up to 24 months you can have new employees brought in new first time employees brought in for whom the government will give 15,000 rupees as from our side one month what we think one month salary although he may his salary may be any amount but to cap of one lakh and then he under go some financial literacy course post which the second installment and the third installments can be withdrawn I mean put into his account but most important is if the employer removes him within 12 months the employer will have to refund the subsidy given to the employer so that's how that scheme Works 278 that's if I may just add details are available in the budget speech in the anex uh on page 31 so there are details of all the five schemes in this package if you go through them there there's considerable amount of detail which you can get hi good evening this is prios from from inist uh I have two points from the budget that I would like to ask the first is uh nominal GDP has been pegged at 10.5% and we have seen that growth is on a high momentum and even the RBI has speced growth at 7.2% and the econ survey said that it is going to be between 6.5 to 7% so a 10.5% nominal GDP looks a little conservative what is your view on it and the second is that there's a mention that Beyond fi 26 you would want to reduce your debt to GDP uh and you've mentioned that you know the 4% debt to GDP is it's a thing of the past so at so what do you think is a a sustainable debt to GDP or a desirable debt to GDP at this point thank you what was the first question again uh conservative nominal GDP projection see 10 and a half% could be a combination of 7% growth and 3 and a half% GDP deflator so combination of wholesale price plus Consumer Price could easily be 3 and a half% that's a very likely scenario so 7 plus 3 and a half yes it is slightly conservative but I don't think it is way off what is likely or it could be 6 and a half% growth and 4% uh inflation as per the deflator so I think the number is reasonable slightly conservative yes but we would prefer to achieve the numbers uh second on the path after 2627 which has been outlined in the finance Minister's speech at the end of the part A so uh the commitment as she has mentioned is to Endeavor to reduce the debt to GDP every year that is in future the fiscal consolidation path what is the percentage that would result in that fiscal consolidation is not something that we are disclosing here today or can disclose today it will depend on circumstances but there is a commitment to lower the debt to GDP ratio so if every year it has to be reduced there will necessarily have to be a particular level of deficit which we cannot exceed and that will depend on prevailing growth rates interest rates and those the other parameters which go into uh the calculation of the debt Dynamics but I can tell you that it is most likely to be a figure not above 4 and a half% 249 which organ youti sorry LTI LTI yeah senior citizens raway Jo uh expenditure budget next year it's 2 5 55,940 in recent years so uh that is a very large amount of investment in the railway so I think there is a very adequate provision 2 277 pleasei Cien joural citizens family pension standard deduction Railway uh hello ma'am this side har Kumar this side from business senior citizens SC hello ma'am har Kumar this said from business Standard newspaper uh so okay so ma'am during your speech you mentioned about the FDI liberalization can you give a bit detail about it we are trying to since 200 14 bringing ease of doing business in India and in every sector where there was only 26% allowed for FDA we raised it to 49 and then where it is possible we've raised it to 74 and so on so there's been a consistent continuing effort to relax our policy towards FDI first it went sector by sector then there was this approach taken so that most of which can go through the automatic route so in that process further simplification if necessary we are willing to do is what is conveyed also ma'am uh you have like increased the mudra loan limit to 20 lakhs like that cap so can we expect the increase in shishu tarun like their types uh increase so how much it will be can you give detail on that we've said this only today see how this works okay thank you I request you to please uh one question each person 123 please yeah here here uh shrii Chri here from business standard I just wanted to understand that uh budget proposes withdrawal of Equalization Levy so if you could uh just uh uh give some explanation of what led to that what is the intention behind that uh keeping in mind the pact between India and us which has ended on June 30th no as uh the pillar one pillar two negotiations have been going on since 22 and since then one of the things which was becoming more than obvious was if at all we are going through this pillar one and pillar two which we intend to the negotiations and the oacd backed by the US Administration have all been pushing for this we wanted a fair solution so negotiations have been going on but the point of contention from then has always been should we collect an equalization Levy then if at all we are getting into this Global understanding through the pillar one and pillar two in any case for India Equalization Levy also meant for those who are living abroad that you will holding it but eventually they're going to only adjust it somewhere so in the interest of moving towards pillar one and pillar two solution which the negotiations are still going on on one aspect of it on the other in all probability we are close to a conclusion it was uh uh necessary for us through the parliament to step step St to take steps to ensure that we are entering into that scheme of of things without this Equalization Levy hanging on us because this was important for us but if it is a global system this cannot continue and therefore in with a positive approach towards the pillar one and pillar 2 we've moved forward to uh inform the Parliament that we would like to close this 270 I may clarify uh that you know it is only the 2% Levy which has been withdrawn the 6% Levy which was earlier imposed that continues what will happen to the tax collected so far from that has already been collected we'll see I mean it is only this this uh withdrawal is only prospective uh Rika from business standard this side uh uh ma'am the uh miscellaneous Capital receipts have seen an increase uh in this budget to almost 50,000 CR is is there a the miscellaneous Capital receipts huh okay can you share the government's game plan as to uh uh how will we uh achieve this increase the miscellaneous Capital receipts are uh budgeted as uh you know 50,000 CR uh which was uh uh like 23 24 also it was 51,000 CR the interim budget now it's 50,000 CR 2425 and uh uh you know this combines with all kinds of receipts which are otherwise disinvestment receipts asset monetization receipts and other kinds it will be clubbed with that so this budget is budgeted figure is 50,000 CR 16 m very good evening sapn Das here from CNBC m'am two questions on the uh incentive like employment scheme that you have announced 2 lakh is your overall fiscal envelope over the duration of the scheme uh could you give us a sense as to you know we already almost halfway through the current Financial Year by the time you pass the budget so practically around 7 8 7 months will remain for the financial year but any kind of an allocation that you have done for the scheme for this year ma'am one is that and ma'am just a corer also on the on the miscellaneous receipts uh question though not very much part of this this budget but uh never is ma'am uh government had a very you know kind of a bold privatization program do we understand that this is now being calibrated that's it ma'am thank you first question yes as you rightly observed there are only a this is not a full Financial year the schemes have just been announced they will now go through a process of quick design appraisal and approval however budget Provisions have been made for these schemes partly in the ministry of labor and employment and partly the ministry of corporate Affairs for the internship scheme so uh from memory I can be corrected I think it's uh 2,000 crores has been provided for the internships in the ministry of corporate Affairs and about 5,000 crores has been provided in the current year in the ministry of uh labor and employment but we stand committed to funding them fully to the extent that may actually be required these are just very rough estimates based on how much time it might take to kick off on the miscellaneous Capital receipts well I think uh in the interim budget FM had announced you know we are going for a holistic uh strategy for management of uh equity in psus and I think which includes uh you know value creation and also know using the performance the capex the dividends and consistent dividend policy and the Capital Management all together and also the calibrated disinvestment strategy which also includes in listing and Market dilution but all together in a holistic way so that value maximization is there I think the same strategy is going to contain 122 hi uh rishab with NDTV profit here uh I have two questions one on the space fund that was announced the, corow fund what will be the composition of this uh where uh which will be the nodal agency and what sort of startups will the government invest in and uh on The NPS uh you also mentioned that the NPS committee has made progress in the speech could you elaborate a bit on that so we have seen that there's a lot of interest of the private sector on participating in the space program hither to the participation used to be on being a supplier to the space program but now development of the satellite mounting experiments there they're getting into that space and if you recall even FDI was opened up in that sector this is an attempt that IND entrepreneurs indan startup who want a risk Capital to get into that area that should be facilitated uh we believe that the amount is 1,000 CR but that can have a very large multiplier effect and that's what the scheme announces on your question on the I think your second question was on the government uh NPS right so as you know there is a committee which is looking into it the committee has done a lot of detailed calculations of the fiscal implications of different ways of addressing what are the uh expressed sort of priorities of the employees we have been in dialogue with state governments we have had discussions with each and every state government we have met the staff side of the the government has a staff consultative Machinery a formal Machinery we've had four meetings of that Machinery to understand what are the staff's priorities and our attempt is to design something that is fiscally prudent but also meets what are the core um priorities of the staff in terms of having a secured retirement income which provides for their needs so this is a balancing uh act because obviously there are costs more you give more expensive it is and so we are at an advanced stage of working out various options and we are also discussing these options uh with the staff side uh just to correct the budget estimate that I gave earlier 10,000 crores has been provided in ministry of labor and employment for the new employment schemes and 2,000 in Ministry of corpor yeah 125 uh good afternoon I'm nikun from reuter uh a followup on that FDI uh facilitation you said that government will take steps to facilitate FDI uh the EOS survey also yesterday said that the government should import capital from China so that there's a right balance between Investments and uh uh uh trade so uh will the government also take steps to uh uh quickly facilitate uh investments from China that have been pending for long and and secondly you've come up with an NPS for miners so will that also have some sort of tax benefits to you know nudge people to uh enroll for NPS so that a pension a pension coverage increases thanks see economic survey gave its view on the investments from China as things stand today Investments do go through the Press Note 3 process when it comes comes from China or from any of our neighboring countries so that process is still on economic survey has indicated that it might be time for us to open up and allow for so that's a economic survey I'm glad that the secretary is seated here it's normally an arms distance but that doesn't mean that I'm disowning the suggestion you want to say in general as you can see our aim is tax code simplification and not complication so beyond that I don't have anything specific on that but the general direction of travel is obvious we are not creating more and more tax deductions for individual tax instruments respected madam bu Jin Indi alliance members s h BJP 40 pre-election Alliance 2 25 26 but in 37 37 parties 230 Finance Commission 2 37 parties 121 ma'am Magna ml from money control uh in the union budget uh you have announced financial support to msmes for shift to clean energy and also a new mechanism for credit so that they do not go into uh stress and they do not turn into NPA any details on that I'm so glad you asked this question this budget and I don't want to say it because I've presented it I'm so grateful that the Prime Minister looks at every sector and says what are we doing for them what are we doing for this has been his approach always but this time around we've spent a lot of time understanding also from those stakeholders who had consultation with us pre-budget and msm's request it has been for now several years that they when they reach the SMA one stage itself they get to be very very tensed because Banks stop their finances meaning Banks don't no longer lend to them they are stressed as it is and if they stressed as it is and if there is this threat that the bank will not further give them working capital sooner by the 90th day they become NPA in order to give them a good workable solution and I'm indeed grateful to this entire team of secretaries here theyve spent a lot of time also talking with RBI to see how best we can address this issue and RBI has also a very well established framework which we are quite respectful of where banks are clearly given a bit of a margin to handle uh msmes at the SMA stage one itself without have pushing them to become SMA 2 stage and then at the 90th day announce them as non-performing assets so what actually has happened now having discussed with the RBI is that we'll provide them with a fund which will help them to have some kind of government guaranteed uh liquidity or the banks can then on the basis of the uh guarantee being given the on the back of the guarantees which are being provided by the government lend them working capital and keep them moving and if they restore themselves they're going to better be better off so on this principle I'll certainly ask U you or wake to speak and uh explain it to you all as FM has already explained about the credit gu guarantee scheme this will certainly facilitate the term loans without collateral or third party guarantees then uh new assessment model for msme credits which will be based on their uh digital Footprints and the kind of payments they are making uh such as their PF contributions salary payment and other transactional data uh this will help the banks man [Applause] G man say I president or Tania s ganaj National Assembly man Dr T suuk July Manar m bu members with STI n for for [Applause] honorable speaker I present the budget for 2425 introduction the people of India have reposed their faith in the government led by honorable prime minister SRI Narendra Modi and reelected it for a historic third term under his leadership we are grateful for their support faith and trust in our policies we are determined to ensure that all Indians regardless of religion cast gender and age make substantial progress in realizing their life goals and aspirations Global context the global economy while performing better than expected Ed is still in the grip of policy uncertainties elevated asset prices political uncertainities and shipping disruptions continue to pose significant downside risks for growth and upside risks to inflation in this context India's economic growth continues to be The Shining exception and will remain so in the years [Music] ahead India's inflation continues to be low stable and moving towards the 4% Target Coinflation that is non food and non-fuel currently is 3.1% steps are being taken to ensure supplies of perishable Goods reach markets adequately interim budget as mentioned in the interim budget we need to focus on four major casts namely the garib mahil yua and anad the poor women Youth and the farmer for annadata we announced higher minimum support prices a month ago for all major crop drops delivering on the promise of at least a 50% margin over cost pradan mry garib Kalan Anna yoga was extended for 5 years benefiting more than 80 CR people administrative actions for approval and implementation of various schemes and announced in the interim budget are well underway the required allocations have been made budget theme turning attention to the full year and Beyond in this budget we particularly focus on employment Skilling msmes and the middle class I'm happy to announce the prime minister's package of five schemes and initiatives to facilitate employment Skilling and other opportunities for 4.1 CR youth over a 5year period with a central outlay of 2 lakh CR rupees I will speak about them shortly while more details may be seen in the anex this year I've made a provision of of 1.48 lakh rupees 14 1.4 ucation employment and Skilling budget priorities the people have given a unique opportunity to our government to take the country on the path of strong development and an allround prosperity in the interim budget we promis to present a detailed road map for our pursuit of viasit bat in line with the strategy set out in the interim budget this budget and visages sustained efforts on the following nine priorities for generating ample opportunities for all number one productivity and resilience in agriculture number two employment and Skilling number three inclusive human resource development and social justice four manufacturing and services five Urban Development six energy security 7 infrastructure 8 Innovation research and development and nine Next Generation reforms subsequent budgets will build on these and add more priorities and actions a more detailed formulation will be carried out as part of the economic policy framework about which I will speak later in this speech this budget details some of the specific actions to be initiated in the current year towards fulfillment of these priorities with potential for transforma changes the budget also covers some of the previously made announcements with intent to strengthen them and step up their implementation for Expediting our journey towards the goal of vikid Barat Priority One productivity and resilience in agriculture transforming agricultural research our government will undertake a comprehensive review of the research agricultural research setup to bring the focus on raising productivity and developing climate resilient varieties funding will be provided in challenge mode including to the private sector domain experts both from the government and outside will oversee the conduct of such research release of new varieties new 10 n High yielding and climate resilient varieties of 32 field and Horticultural crops will be released for cultivation by Farmers natural farming in the next 2 years 1 CR Farmers across the country will be initiated into natural farming supported by certification and branding implement mentation will be through scientific institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established missions for pulses and oil seeds for chief in self-sufficiency in pulses and oil seeds we will strengthen their production storage and marketing as announced in the interim budget a strategy is being put in place to achieve atbara for oil seeds such as mustard groundnut Sesame soybean and sunflower vegetable production and Supply chains large scale clust clusters for vegetable production will be developed closer to Major consumption centers we will promote farmer producer organizations cooperatives and startups for vegetable Supply chains including for collection and storage and marketing digital public infrastructure for agriculture boid by the success of the pilot project our government in partnership with the states will facilitate the implementation of the digital public infrastructure in agriculture for coverage of farmers and their lands in 3 years during this year digital crop survey for karif using the DPI will be taken up in 400 districts the details of 6 CR farmers and their lands will be brought into the farmer and land Registries further the issuance of J Sam based kissan credit cards will be enabled in five states shrimp production and Export financial support for setting up a network of nucleus breeding centers for shrimp brood stocks will be provided financing for shrimp farming processing and Export will be facilitated through nabad National cooperation policy our government will bring out a national cooperation policy for systematic orderly and allround de development of the Cooperative SEC sector fast-tracking growth of rural economy and generation of employment opportunities on a large scale will be the policy goal this year I have made a provision of 1.52 lakh CR rupees for agriculture and Allied sectors priority two employment and Skilling employment linked incentive our government will Implement following three schemes for employment linked incentive as part of the prime minister's package these will be based on enrollment in the epfo and focus on recognition of firsttime employees and support to employees and employers scheme a first timers this scheme will provide one month wage to all persons newly entering the workforce in all formal sectors direct benefit transfer of one month salary in three installments to firsttime employees as registered in the epfo will be up to 15,000 rupees the eligibility limit will be a salary of 1 lakh per month the scheme is expect expected to benefit 210 lakh youths scheme B job creation in manufacturing this scheme will incentivize additional employment in the manufacturing sector linked to the employment of firsttime employees an incentive will be provided at specified scale directly both to the employee and the employer with respect to the epfo contribution in the first 4 years of employment the scheme is expected to benefit 30 lakh youth entering employment and their employers scheme C support to employers this employer Focus scheme will cover additional employment in all sectors all additional employment within a salary of 1 lakh rupee per month will be counted the government will reimburse to employers up to 3,000 rupees per month for 2 years towards the epfo contribution for each additional employee the scheme is expected to incentivize additional employment of 50 lakh persons participation of women in the workforce we will facilitate higher participation of women in the workforce through setting up of working women hosts in collaboration with industry and establishing crushes in addition the partnership will seek to organize women's specific Skilling programs and promotion of Market access for women shg Enterprises Skilling program I'm happy to announce a new centrally sponsored scheme as the fourth scheme under the prime minister's package for Skilling in collaboration with state governments and Industry 20 lakh youth will be skilled over a 5year period 1,000 industrial training institutes will be upgraded in Hub and spoke arrangements with outcome orientation course content and design will be aligned to the skill needs of industry and new courses will be introduced for emerging needs Skilling loans the model skill loan scheme will be revised to facilitate loans up to 7.5 lakh rupees with a guarantee from a government promoted fund this measure is expected to help 25,000 students every year Education Loans for helping our youth who have not been eligible for any benefit under government schemes and policies I'm happy to announce a financial support for loans up to 10 lakh Rupees for higher education in domestic institutions e vouchers for this purpose e vouchers for this purpose will be given directly to 1 lakh students every year for annual interest subvention of 3% of the loan amount priority three in inclusive human resource development and social justice saturation approach our government is committed to all around all pervasive and all inclusive development of people particularly Farmers youth women and the poor for achieving social justice comprehensively the saturation approach of covering all eligible people through various programs in including those for education and health will be adopted to empower them by improving their capabilities implementation of schemes meant for supporting economic activities by Craftsmen Artisans self-help groups scheduled cast scheduled tribe and women entrepreneurs and Street vendors such as the PM vishwakarma PM Swan National livelihood missions and standup India will be stepped up Pia the states in the eastern part of the country are rich in endowments and have strong cultural traditions we will formulate a plan Pura for all around for the all round development of the Eastern region of the country covering Bihar jarand West Bengal odisha and Andra Pradesh this will cover human resource development infrastructure and generation of economic opportunities to make the region an engine to attain viasit Barat on the Amar Kolkata industrial Corridor we will support development of an industrial node at GAA this Corridor will catalyze Industrial Development of the Eastern region the industrial node at GAA will also be a good model for developing our ancient centers of cultural importance into future centers of modern economy this model shall showcase vikas b vasat b in a growth trajectory we will also support development of Road connectivity projects namely one Patna Pia Expressway two bakar bagalpur Expressway three bodaya rajar vishali and dabanga Spurs and four additional two-lane Bridge over River ganga at buxer at a total cost of 26,000 CR rupees power projects including setting up of a new 2,400 megawatt power plant at at P penti will be taken up at a cost of 21,400 CR rupees new airports medical colleges and sports infrastructure in Bihar will be constructed an additional allocation to support Capital investments will be provided the requests of Bihar government for external assistance from multilateral development banks will be expedited Andra Pradesh reorganization Act our government has made concerted efforts to fulfill the commitments in Andra Pradesh reorganization act re recognizing recognizing the state's need for Capital recognizing a recognizing the state's need for a capital we will facilitate fi special financial support through multilateral development agencies in The Current financial year 15,000 CR rupees will be arranged with additional amounts in future years our government is fully committed to financing and early completion of the Polar project which is the lifeline which is the lifeline for Andhra Pradesh and its Farmers this will facilitate our country's food security as well under the act under the ACT Andra Pradesh reorganization act for promoting Industrial Development funds will be provided for essential infrastructure such as water power Railways and roads in koperti node on the vishakapatnam Chennai industrial Corridor and wakal node on the Hyderabad Bangalore industrial Corridor an additional allocation will be provided this year towards capital investment for economic growth grants for backward regions of rasima prasham North Coastal Andra as stated in the ACT will be provided PM AAS y 3 CR additional houses under the PM AAS yen in rural and urban areas in the country will have been announced for which the necessary allocations are being made women Le development for promoting women Le development the budget carries an allocation of more than three lakh CR for schemes benefiting women and girls the signals this signals our government's commitment for enhancing women's role in Economic Development pradan Jan Aban for improving the socioeconomic condition of tribal communities we will launch the pradan manry jjaa unat Aban by adopting saturation coverage for tribal families in tribal majority Villages and aspirational districts this will cover 63,000 Villages benefiting 5 CR tribal people Bank branches in northeastern region more than 100 branches of India post payment bank will be set up in the Northeast region to expand the banking services this year I have made a provision of 2.6 6 lakh CR rupees for Rural Development including rural infrastructure priority four manufacturing and services support for promotion of msmes this budget provides special attention to msmes and Manufacturing particularly labor intensive manufacturing we have formulated a package covering financing regulatory changes and Technology support for msmes to help them grow and also compete globally as mentioned in the interim budget I'm happy to announce the following specific measures credit guarantee scheme for msmes in the manufacturing sector for facilitating term loans to msmes for purchase of machinery and equipment without collateral or third party guarantee a credit guarantee scheme will be introduced the scheme will operate on pooling of credit risks of such msmes a separately constituted self- financing guarantee fund will provide to each applicant guarantee cover up to 100 CR rupees while the loan amount may be larger the borrower will have to provide an UPF front guarantee fee and an annual guarantee fee on the reducing loan balance new assessment model for msma credit public sector banks will build their own inhouse capability to assess msmes for credit instead of relying on external assessment they will also take a lead in developing or getting developed a new credit assessment model based on the scoring of digital Footprints of the msmes in the economy this is expected to be a significant improvement over the traditional assessment of credit eligibility based only on asset or turnover criteria that will also cover msmes without a formal accounting system credit support to msmes during stress period I'm happy to announce a new mechanism for facilitating continuation of bank credit to msmes during their stress period while being in special mention account SMA account SMA stage for reasons beyond their control msmas need credit to continue their business and to avoid getting into the NPA stage credit availability will be supported through a guarantee from a government promoted fund mudra loans the limit of mudra loans will be enhanced to 20 lakh from the current 10 lakh for those entrepreneur who have availed and successfully repaid previous loans under the tarun category enhanced scope for mandatory onboarding in treads for facilitating msmes to unlock their working capital by converting their trade receivables Into Cash I propose to reduce the turnover threshold of buyers for mandatory onboarding on the Treads platform from rupees 500 CR to 250 CR rupees this measure will bring 22 more cpsc's and 7,000 more companies on onto the platform medium Enterprises will also be included in the scope of the suppliers sidb branches in msme clusters sidb will open new branches to expand its reach to serve all major msme clusters within 3 years and provide direct credit to them with the opening of 24 such branches this year the service coverage will expand to 168 out of 242 major cluster msme units for food irradiation quality and safety testing financial support for setting up of 50 multi-product food irradiation units in the msme sector will be provided setting up of 100 food quality and safety testing Labs with nabl accreditation will be facilitated e-commerce export hubs to enable msmes and traditional Artisans to sell their products in international markets Ecommerce export hubs will be set up in public private partnership mode these hubs under a seamless Regulatory and logistic framework will facilitate trade and Export related Services Under One Roof measures for promotion of manufacturing and services internship in top companies as the fifth scheme under prime minister's package our government will launch a comprehensive scheme for providing internship internship opportunities in 500 top companies to 1 CR youth in 5 years they will gain they will gain exposure for 12 months to real life business environment varied professions and employment opportunities and internship allowance of 5,000 per month 5,000 rupees per month along with a one-time assistance of 6,000 rupees will be provided companies will be expected to Bear the training cost and 10% of their internship cost from their CSR funds industrial parks our government will facilitate development of investment ready Plug and Play industrial parks with complete infrastructure in or near 100 cities in partnership with the states and private sector by better using town planning schemes 12 industrial parks under the national industrial Corridor development program also will be sanctioned [Applause] rental housing rental housing with doitory type accommodation for industrial workers will be just one minute rental housing I repeat rental housing with doitory type accommodation for industrial workers with will be facilitated in PPP mode with vgf support and commitment from Anchor Industries shipping industry ownership Leasing and flagging reforms will be implemented to improve the share of Indian shipping industry and generate more employment critical mineral Mission we will set up a critical mineral mission mission for domestic production recycling of critical minerals and overseas acquisition of critical mineral assets its mandate will include technology development skilled Workforce extended producer responsibility um Extended producer responsibility framework and a suitable financing mechanism offshore mining of minerals our government will launch the auction of the first TR of offshore blocks for mining building on the exploration already carried out digital public infrastructure applications turning to the services sector I propose development of DPI applications at population scale for productivity gains business opportunities and Innovation by the private sector these are planned in the areas of credit Ecommerce Education Health law Law And Justice Logistics msma Service delivery and urban governance integrated technology platform for IBC ecosystem an integrated technology platform will be set up for improving the outcomes under the insolvency bankruptcy code for achieving consistency transparency timely processing and better oversight for all stakeholders voluntary closure of llps the services of the center for processing accelerated corporate exit Cay will be extended for voluntary closure of llps to reduce the closure times National company law tribunals the IBC has resolved more than 1,000 companies resulting in direct recovery of 3.3 lakh CR to creditors 3.3 lakh CR Rupees to creditors in addition 28,000 cases involving over 10 lakh CR rupees have been disposed of even prior to admission appropriate changes to the IBC reforms and strengthening of the tribunal and appellate tribunals will be initiated to speed up insolvency resolution additional tribunals will be established out of those some will be notified to decide cases exclusively under the company's act debt recovery steps for reforming and strengthening debt recovery tribunals will be taken additional tribunals will be established to speed up recovery priority five Urban Development cities as growth hubs working with States our government will facilitate development of cities as growth hubs this will be achieved through economic and Transit planning and orderly development of periurban areas utilizing town planning schemes creative Redevelopment of cities for Creative Brownfield Redevelopment of existing cities with a transformative impact our government will formulate a framework for enabling policies market-based mechanisms and regulation Transit oriented development Transit oriented development plans for 14 large cities with a population above 30 lakh will be formulated along with an implementation and financing strategy Urban housing under the PM AAS yoga Urban 2.0 house housing needs of 1 CR Urban poor and middle class families will be addressed with an investment of 10 lakh CR rupees this will include the central assistance of 2.2 lakh CR rupees in the next 5 years a provision of Interest subsidy to facilitate loans at affordable rates is also envisaged in addition enabling policies and regulations for efficient and transparent rental housing transparent rental housing markets with enhanced availability will also be put in place water supply and sanitation in partnership with State uh governments and multilateral development Banks we will promote water supply sewage treatments and Solid Waste Management projects and services for 100 large cities through bankable projects these projects will also envisage uses use of treated water for irrigation and filling up of tanks in nearby areas Street Markets building on the success of PM Swan PM Swan scheme in transforming the lives of Street vendors are government envisions a scheme to support each year over the next 5 years the development of 100 weekly hearts or street food hubs in select cities stamp Duty we will encourage states which continue to charge High stamp duty to moderate the rates for all and all and also consider further lowering duties for properties purchased by women this reform will be made an essential component of Urban Development schemes priority six energy security energy transition in the interim budget I had announced our strategy to sustain high and more resource efficient economic growth along with the energy Security in terms of availability accessibility and affordability we will bring out a policy document on appropriate energy transition Pathways that balances the imperatives of employment growth and environmental sustainability P PM sua G mu b y PM suar m b y in line with the announcement in the interim budget in line with the announcement in the interim budget PM suar mu b y has been launched to install rooftop solar plants to enable to enable 1 CR households obtain free electricity up to 300 units every month the scheme has generated remarkable response with more than 1.28 CR registrations and 14 lakh applications and we will further encourage it pumped storage policy a policy for promoting pumped storage projects will be brought out for electricity storage and facilitating smooth integration of the growing share of renewable energy with its variable and intermittent nature in the overall Energy Mix research and development of small and modular nuclear reactors nuclear energy is expected to form a very significant part of the energy mix for viasit Barat towards that Pursuit our government will partner with the private sector for one setting up bat small reactors two research and development of Barat small modular reactor and three research and development of new newer Technologies for nuclear energy the R&D funding announced in the interim budget will be made available for this sector also Advanced ala s Advanced alra supercritical thermal power plants the development of indigenous technology for advanced Ultra super critical thermal power plants with much higher efficiency has been completed a joint venture between ntpc and bhe will set up a fullscale 800 megawatt commercial plant using a USC technology the government will provide the required fcal support moving forward development of indigenous capacity for the production of highgrade Steel and other Advanced Metallurgy materials for these plants will result in strong spin-off benefits for the economy Road mapap for hard to Abate Industries a road map for moving the hard to Abate industries from Energy Efficiency targets to emission targets will be formulated appropriate regulations for transition of these industries from the current perform achieve and trade mode to Indian carbon Market mode will be put in place support to traditional micro and small Industries an investment grade energy audit of traditional micro and small Industries in 60 clusters including brass and ceramic will be facilitated financial support will be provided for shifting them to cleaner forms of energy and implementation of Energy Efficiency measures the scheme will be replicated in another 100 clusters in the next phase priority seven infrastructure investment by central government significant investment the central government has made over the years in building an improving infrastructure has had a strong economy we will endeavor to maintain strong fiscal support for infrastructure over the next 5 years in conjunction with imperatives of other priorities and fiscal consolidation this year I I have provided 11 lakh 11,111 CR rupees for capital expenditure this would be 3.4% of our GDP infrastructure investment by state governments we will encourage states to provide support of similar scale for infrastructure subject to their development priorities a provision of 1 .5 lakh CR rupees for long-term interest free loans have been made this year also to support the states in their resource allocation private investment in infrastructure investment in infrastructure by private sector will be promoted through viability Gap funding and enabling policies and regulations a market-based financing framework will be brought out pradan MRI gr sadak y phase four of the pmgsy will be launched to provide all weather connectivity to 25,000 rural habitations which have become eligible in view of their population increase irrigation and flood mitigation biar has frequently suffered from floods many of them originating outside the country plans to build flood control structures in Nepal are yet to progress our government through the accelerated irrigation benefit program and other sources will provide financial support for projects with estimated cost of 11,500 CR RUP P such as the Ki Mei intrastate link and 20 other ongoing and new schemes including bares River pollution abatement and irrigation projects in addition survey and investigation of COI related flood mitigation and irrigation projects will be undertaken Assam Assam grapples with floods every year by the brahmaputra river and its tributaries originating outside India we will provide assistance to Assam for flood management and and related projects Himachal Pradesh suffered extensive losses due to floods last year our government will provide assistance to the state for reconstruction and Rehabilitation through multilateral development [Applause] assistance utak utarak too suffered losses due to Cloud bir and massive landslides we will provide assistance to the state recently sikim winess devastating flash floods and landslides that red Havoc across the state our government will provide assistance to the state tourism tourism has always been tourism has always been a part of our civilization our efforts in positioning India as a global tourist destination will also create jobs stimulate Investments and unlock economic opportunities for other sectors in addition to the measures outlined in the interim budget I propose the following measures vishnupad Temple at GAA and and mahabodhi Temple at bodaya in Bihar are of immense spiritual significance comprehensive development of vishnupad Temple Corridor and mahabodhi Temple Corridor will be supported modeled on the successful Kashi vishan Temple Corridor to transform them into world class pilgrim and tourist destinations rajar rajar holds immense religious significance for Hindus Buddhists and James the 20th tankara Muni sarata temple in the Jane complex Jane Temple complex is ancient the sapta Rishi or the seven Hot Springs form a warm water brund that is sacred a comprehensive development Initiative for rajar will be undertaken our government will support the development of nalanda as a tourist center besides Reviving nalanda University to its glorious stature orisa's Scenic Beauty odisha's Scenic Beauty temples monuments craftsmanship wild wildlife sanctuaries natural landscapes and pristine beaches make it an ultimate tourism destination our government will provide assistance for their development to odisa as well priority eight Innovation research and development we will op operationalize the anusandhan national research fund for basic research and prototype development further we will set up a mechanism for spurring private sector driven research and Innovation at commercial scale with a financing pool of 1 lakh CR rupees in line with the announcement in the interim budget space economy with our continued emphasis on expanding the space economy by five times in the next 10 years a venture capital fund of 1,000 CR rupees will be set up Priority nine Next Generation reforms Economic Policy framework we will formulate an economic policy framework to delineate the overarching approach to Economic Development and set the scope of of the next generation of reforms for facilitating employment opportunities and sustaining high growth our government will initiate and incentivize reforms for one improving productivity of factors of production and two facilitating markets and sectors to become more efficient these reforms will cover all factors of production namely land labor capital and ENT entrepr ownership and Technology as an enabler of improving total Factor productivity and bridging inequality effective implementation of several of these reforms requires collaboration between the center and the states and building consensus as development of the country lies in development of the states for promoting competitive federalism and incentivizing states for faster implementation of reforms I propose to year mark a significant part of the 50-year interest free loan working with the states we will initiate the following reforms land related reforms and actions both in the rural and urban areas will cover land Administration will cover one land Administration planning and management and two urban planning usage and building bylaws these will be incentivized for completion within the next 3 years through appropriate fiscal support rural land related actions rural land related actions will include one assignment of unique land parcel identification number UL pin or Buu Adar for all lands two digitization of cadastral maps three survey of subdivisions survey of map sub subdivisions as per current ownership four establishment of land registry and five linking to the farmers registry these actions will also facilitate credit flow and other agricultural Services Urban Land related actions land records in urban areas will be digitized with GIS mapping an it based system for property record Administration updating and Tax Administration will be established these will also facilitate improving the financial position of urban local bodies labor related reforms services to labor our government will facilitate the provision of a wide array of services to labor incl including those for employment and Skilling a comprehensive integration of esrum portal with other portals will facilitate such onstop solution open architecture databases for the rapidly changing labor market skill requirements and available job roles and a mechanism to connect job aspirants with potential employers and skill providers will be covered in these Services sham suida and samadan portal sham suida and samadan portal will be revamped to enhance ease of compliance for industry and trade capital and Entrepreneurship related reforms financial sector vision and strategy for meeting financing financing needs of the economy our government will bring out a financial sector vision and strategy document to prepare the sector in terms of size capacity and skills this will set the agenda for the next 5 years and guide the work of the government Regulators financial institutions and Market participants taxonomy for climate Finance we will develop taxonomy for climate Finance for enhancing the availability of capital for climate adaptation and mitigation this will support achievement of the country's climate commitments and green transition Vari variable Capital company structure we will seek the required legislative approval for providing an efficient and flexible mode for financing leasing of aircrafts and ships and pulled funds of private Equity through a variable company structure foreign direct Investments and overseas investment the rules and regulations for foreign direct investment and overseas investments will be simplified to one facilitate foreign direct Investments two nudge prioritization and three promote opportunities for using Indian rupy as a currency for overseas investment NPS vatalia NPS vatalia a plan for contribution by parents and gu Guardians for miners will be started on attaining the age of majority uh the plan can be converted seamlessly into a normal NPS account use of Technology we have successfully use technology for improving productivity and bridging inequality in our econom economy during the past 10 years public investment in digital infrastructure and Innovations by the private sector have helped in improving access of all citizens particularly the common people to Market resources Education Health and services we will step up adoption of Technology towards digit digitalization of the economy ease of doing business for enhancing ease of doing business we are already working on the J vishwas Bill 2.0 further States will be incentivized for implementation of the business reforms action plans and digiti digitalization data and statistics for improving data governance collection processing and management of data and statistics different sectoral B databases including those established under the digital India Mission will be utilized with active use of Technology tools new pension scheme the committee to review The NPS has made considerable progress in its work I'm happy to I'm happy I happy that the staff side of the National Council of the joint consultative machinary for central government employees has taken a constructive approach a solution will be evolved which addresses the relevant issues while maintaining fiscal Prudence to protect the common citizens budget estimates for 2425 for the year 2425 total receipts other than borrowings and the total expenditure are estimated at 32.0 7 lakh CR rupees and 48.2 lakh CR rupees respectively the net tax receipts are estimated at 2.83 lakh CR rupees the fiscal deficit is estimated at 4.9% of the GDP the gross and the net Market borrowings through dated Securities during 425 are estimated at 14.01 lakh CR rupees and 11.63 lak CR rupees respectively both will be less than that in 23 24 the fiscal consolidation path announced by me in 2021 has served our economy very well and we aim to reach the deficit below 4.5% next year the government is committed to stay staying the course from 2026 27 onwards our Endeavor will be to keep the fiscal deficit each year such that the central government's debt will be on a declining path as percentage of GDP I will now move to Part B indirect taxes sir I start with GST it has decreased tax incidence on the Common Man reduced compliance burden and Logistics cost for trade and Industry and enhanced revenues of the Central and the state governments it is a success of vast proportions to multiply the benefits of GST we will strive to further simplify and rationalize the tax structure and Endeavor to expanded to the remaining sectors my proposals for custom duties my proposals for customs duties intend to support domestic manufacturing deepen local value addition promote export competitiveness and simplify taxation while keeping the interest of the general public and consumers surmount in budget 2223 we reduce the number of customs duty rates I proposed to undertake a comprehensive review of the rate structure over the next 6 months to rationalize and simplify it for ease of trade removal of Duty inversion and reduction of disputes I shall now take up sector specific customs duty proposals medicine and medical equipments to provide relief to cancer patients I propose to fully exempt three more medicines from customs duties I also propos changes in the BCD on x-ray tubes and flat panel detectors for use in medical x-ray machines under the faced manufacturing program so as to synchronize them with a domestic capacity addition mobile phone and related Parts with a three-fold increase in domestic production and almost a 100 fold jump in exports of mobile phones over the last 6 years the Indian mobile industry has matured in the interest of consumers I now propose to reduce the BCD on mobile phone mobile pcba and mobile charger to 15% critical minerals minerals such as lithium copper Cobalt and Rare Earth elements are critical for sectors like nuclear energy renewable energy space and high-tech Electronics I propose to fully exempt customs duties on 25 critical minerals and reduce BCD on two of them this will provide a major Filip to the processing and refining of such minerals and help secure their availability for these strategic and important sectors solar energy energy transition is critical in the fight against climate change to support energy transition I propose to expand the list of Exempted capital goods for use in the manufacturer of solar cells and panels in the country further in view of sufficient domestic manufacturing capacity of solar gas glass and tinned copper interconnect I propose not to extend the exemption of custom duties provided to them Marine Products India Seafood exports in the last Financial year touched an all-time high of more than 6 60,000 crores of rupees frozen shrimp accounted for about 2/3 of these exports to enhance their comp competitiveness I propose to reduce BCD on certain brute stock poly worms shrimp and fish feed to 5% I also propose to exempt customs duty on various inputs for manufacturer of shrimp and fish feed leather and textile similarly to enhance the competitiveness of exports in the leather and textile sectors I propose to reduce BCD on real down filling material from Duck or Goose I'm also making additions to the list of Exempted goods for manufacturer of leather and textile garments Footwear and other leather articles for export to rectify by inversion in Duty I propose to reduce BCD subject to conditions on methylene dile di isocyanate MDI for manufactur of spandex yarn from 7.5 to 5% furthermore the export Duty structure on Raw Heights skin and leather is proposed to be simplified and rationalized precious metal to enhance domestic value addition in Gold and precious metal jewelry in the country I propose to reduce customs duties on gold and silver to 6% and that of platinum to 64% other metals steel and copper are important raw materials to reduce their cost of production I propos to remove the BCD on Ferro nickel and Bliss Mr copper I am also continuing with nil BCD on Ferris crap and nickel cathode and concessional BCD of 2.5% on copper scrap Electronics to increased value addition in the domestic electronics Industry I propos to remove the BCD subject to conditions on oxygen-free copper for manufacturer of resistors I also propose to exempt parts for manufactur of connectors chemicals and petrochemicals to support existing and new capacities in the pipeline I propose to increase the BCD on ammonium nitrate from 7.5% to 10% Plastics PVC Flex Banners are bio non biodegradable and hazardous for environment and health to curb their Imports I propos to raise the BCD on them from 10 to 25% telecommunication equipment to incentivize domestic manufacturing I propose to increase the BCD from 10 to 15% on pcba of specific specified Telecom equipment trade facilitation to promote domestic Aviation and boat and ship mro I propose to extend the period of EX period for export of goods imported for repairs from 6 months to 1 year I'll read that again to promote domestic Aviation and boat and ship maintenance rep repair and operations I propose to extend the period for export of goods imported for repairs from 6 months to 1 year year in the same ve I propose to extend the time limit for repport of goods for repairs under warranty from 3 to 5 years I now move to direct taxes we will continue our efforts to simplify taxes taxes improve taxpayer Services provide tax certainty and reduce litigation while enhancing revenues for funding the development and Welfare schemes of the government it is it has been our Endeavor to simplify taxation we have taken a number of measures in the last few years including introduction of simplified tax regimes without exemptions and deductions for corporate tax and for personal income tax this has been appreciated by taxpayers 58% of corporate tax came from the simplified tax regime in the financial year 2223 similarly as per data available till now for the last fiscal more than 2third have availed the new personal income tax regime comprehensive review of the income tax act I'm now announcing a comprehensive review of the income tax act 1961 the purpose is to make the ACT concise Lucid easy to read and understand this will reduce disputes and litigation thereby providing tax certainty to the taxpayers I will also bring down the demand embroiled in litigation it is proposed to be completed in 6 months a beginning is being made in the finance bill by simplifying the tax regime for Charities tedious rate structures provisions of reassessment and search provisions and capital gains taxation simplification for Charities and tedious two tax exemption regimes the two tax exemption regimes for Charities are proposed to be merged into one the 5% teds rate on many payments is being merged into the 2% TS rate and the 20% teds rate on repurchase of units by mutual funds or UTI is being withdrawn tedious rate on e-commerce operators is proposed to be reduced from 1 to 0.1% moreover credit of TCS is proposed to be given in the TDS to be deducted on salary further I propose to decriminalized delay for payment of TDS up to the due date of filing statement for the same I also plan to provide a standard operating procedure for tedious defaults and simplify and rationalize the compounding guidelines for such defaults simplification of reassessment I propose to thoroughly simplify the provisions for reopening and reassessment an assessment here in after can be reopened Beyond 3 years from the end of the assessment year only if the escaped income is 50 lakh rupees or more up to a maximum period of 5 Years From the end of the assessment year even in search cases a time limit of 6 years before the year of the search as against the existing time limit of 10 years is being proposed this will reduce tax uncertainty and disputes simplification and rationalization of capital gains capital gains taxation is also proposed to be hugely simplified short-term gains on certain Financial assets shall henceforth attract a tax rate of 20% while that on all other Financial assets and all non-financial assets shall continue to attract the applicable tax rate long-term gains on all financial and non-financial assets on the other hand will attract a tax rate of 12.5% cles I propose the I propose to increase the limit of exemption of capital gains on certain Financial assets to 1.2 5 lakh rupees per year listed Financial assets held for more than a year will be classified as long-term while unlisted Financial assets and all nonfinancial assets will have to be held for at least 2 years to be classified as longterm unlisted bonds and debentures debt mutual funds and Market linked debentures irrespective of holding period however will attract tax on capital gains at applicable rates taxpayer Services all the major taxpayer Services Under GST and most Services Under customs and income tax have been digitalized all remaining Services of customs and income tax including rectification and Order giving effect to appellate orders shall be digitalized and made paperless over the next 2 years litigation and appeals while our concerted efforts to reduce pendency of appeals at various appellate fora are beginning to show good results it will continue to engage our highest attention to dispose of the backlog of first appeals I plan to deploy more officers to hear and and decide such appeals especially those with large tax effect for resolution of certain income tax disputes pending an appeal I am also proposing vivad vishwas scheme 2024 further I propos to increase monetary limits for filing appeals related to direct taxes excise and service tax in the tax tribunals High Court and Supreme Court to 60 lakh rupees 2 CR rupees and 5 CR respectively with a view to reduce litigation and provide certainty in international taxation we will expand the scope of Safe Harbor R rules and make them more attractive we will also streamline the transfer pricing assessment procedure employment and investment I have a few proposals to promote investment and Foster employment first of all to bolster the Indian startup ecosystem boost the entrepreneurial spirit and to support Innovation I propose to abolish the so-called Angel tax for all classes of [Music] investors second there is tremendous potential for Cruis tourism in India to give a Philip to this employment generating industry I'm proposing a simpler tax regime for foreign shipping companies operating domestic cruises in the country third India is a world leader in the diamond cutting and polishing industry which employs a large number of skilled workers to further promote the development of this sector we would provide for Safe Harbor rates for foreign mining companies selling raw diamonds in the country fourth to attract foreign capital for our development needs I propos to reduce the corporate tax rate on foreign companies from 40 to 35% deepening the tax base I have a couple of proposals for deepening the tax base First Security transaction tax on Futures and options of Securities is proposed to be increased to 0.02% and 0.1% respectively second for reasons of equity I propose to tax income received on buyback of shares in the hands of recipients other proposals to improve social Security benefits deduction of expenditure by employers towards NPS is proposed to be increased from 10 to 14% of the employees salary similarly deduction of this expenditure up to 14% of in private sector public sector Banks and undertakings opting for the new tax regime is proposed to be provided Indian professionals working in multinationals get esops and invest in Social Security schemes and other movable assets abroad non-reporting of such small foreign assets has penal consequences under the black money act such non-reporting of movable assets up to 20 lakh Rupees is proposed to be de penalized other major proposals in the fin Bill relate to withdrawal of Equalization Levy of 2% expansion of tax benefits to certain funds and entities in ifscs and Immunity from penalty and prosecution to benamar on full and true disclosure so as to improve conviction under the benami transaction prohibition Act 1988 personal income tax coming to personal income tax rates I have two announcements to make for those opting for the new tax regime first the standard deduction for salaried employees is proposed to be increased from 50,000 to 75,000 rupees similarly deduction on family pension for pensioners is proposed to be enhanced from 15,000 to 25,000 rupees this will provide relief to about 4 CR salaried individuals and pensioners second in the new tax regime the tax rate structure is proposed to be revised as follows 0 to3 lakh rupees nil 3 to 7 lakh rupees 5% 7 to 10 lakh Rupees 10% 10 to 12 lakh rupees 15% 12 to 15 lakh rupees 20% and above 15 lakh rupees 30% as a result of these changes a salaried employee in the the new tax regime stands to save up to 17,500 rupees in income tax apart from these I'm also making some other changes as given in the anexa as a result of these proposals review of about 30 revenue of about 37,000 CR that is 29 ,000 CR in direct taxes and 8,000 CR in indirect taxes will be foregone while revenue of about 30,000 CR rupees will be additionally mobilized thus the total revenue forone is about 7,000 crores annually Mr Speaker Sir with this I commend the budget to this August House J item number [Music] two item number [Applause] [Applause] two Sir with your permission I Rise to lay on the table the following statements under section three of the fiscal responsibility and budget management fbm act 2003 medium-term fiscal policy come fiscal policy strategy statement and macroeconomic framework statement item number three Sir with your permission I Rise to move for leave to introduce the finance number two Bill 2024 sir I introduce the bill item number four the union territory of Jammu and Kashmir budget sir I Rise to present a statement hindian English versions of the estimated receipts and expenditure of the Union territory of Jammu Kashmir for the year 2425 G [Applause] IP president or tanjia S gajki Nation ass Mania Dr T shukra dinak July hard man members STI n historic third term under his leadership we are grateful for their support faith and trust in our policies we are determined to ensure that all Indians regardless of religion cast gender and age make substantial progress in realizing their life goals and aspirations Global context the global economy while performing better than expected is still in the grip of policy uncertainities elevated asset prices political un certainties and shipping disruptions continue to pose significant downside risks for growth and upside risks to inflation in this context India's economic growth continues to be The Shining exception and will remain so in the years ahead India's inflation continues to be low stable and moving towards the 4% Target Coinflation that is non food and non-fuel currently is 3.1% steps are being taken to ensure supplies of perishable Goods reach markets adequately interim budget as mentioned in the interim budget we need to focus on four major casts namely the garib mahil yua and anad the poor women Youth and the farmer for annadata we announced higher minimum support prices a month ago for all major crops delivering on the promise of at least a 50% margin over cost pradan mry garib Kalan Anna yoga was extended for 5 years benefiting more than 80 CR people administrative actions for approval and implementation of various schemes announced in the interim budget are well underway the required allocations have been made budget theme turning attention to the full year and Beyond in this budget we particularly focus on employment Skilling msmes and the middle class I'm happy to announce the prime minister's package of five schemes and initiatives to facilitate employment Skilling and other opportunities for 4.1 CR youth over a 5year period with a central outlay of 2 lakh CR rupees I will speak about them shortly while more details may be seen in the anex this year I've made a provision of 1.48 lakh rupees 14 1.48 lakh CR rupees for education employment and Skilling budget priorities the people have given a unique opportunity to our government to take the country on the path of strong development and an allround prosperity in the interim budget we promis to present a detailed road map for our pursuit of viasit bat in line with the strategy set out in the interim budget this budget and visages sustained efforts on the following nine priorities for generating ample opportunities for all number one productivity and resilience in agriculture number two employment and Skilling number three inclusive human resource development and social justice four manufacturing and services five Urban Development six energy security seven infrastructure 8 Innovation research and development and nine Next Generation reforms subsequent budgets will build on these and add more priorities and actions a more detailed formulation will be carried out as part of the economic policy framework about which I will speak later in this speech this budget details some of the specific actions to be initiated in the current year towards fulfillment of these priorities with potential for transforma changes the budget also covers some of the previously made announcements with intent to strengthen them and step up their implementation for expert liting our journey towards the goal of vikid Barat Priority One productivity and resilience in agriculture transforming agricultural research our government will undertake a comprehensive review of the research agricultural research setup to bring the focus on raising productivity and developing climate resilient varieties funding will be provided in challenge mode including to the private sector domain experts both from the government and outside will oversee the conduct of such research release of new varieties new 109 High yielding and climate resilient varieties of 32 field and Horticultural crops will be released for cultivation by Farmers natural farming in the next 2 years 1 CR Farmers across the country will be initiated into natural farming supported by certification and branding implementation will be through scientific institutions and willing gr pchs 10,000 need based bio input Resource Centers will be established institutions and willing gr pchs 10,000 need-based bio input Resource Centers will be established missions for pulses and oil seeds for achieving self-sufficiency in pulses and oil seeds we will strengthen their production storage and marketing as announced in the interim budget a strategy is being put in place to achieve ATA for oil seeds such as mustard groundnut Sesame soybean and sunflower vegetable production and Supply chains large scale clusters for vegetable production will be developed closer to Major consumption centers we will promotee Farm producer organizations cooperatives and startups for vegetable Supply chains including for collection and storage and marketing digital public infrastructure for agriculture voided by the success of the pl pilot project our government in partnership with the states will facilitate the implementation of the digital public infrastructure in agriculture culture for coverage of farmers and their lands in 3 years during this year digital crop survey for kif using the DPI will be taken up in 400 districts the details of 6 CR farmers and their lands will be brought into the farmer and land Registries further the issuance of J Sam based kissan credit cards will be enabled in five states shrimp production and Export financial support for setting up a network of nucleus breeding centers for shrimp brood stocks will be provided financing for shrimp farming processing and Export will be facilitated through nabad National cooperation policy our government will bring out a national cooperation policy for systematic orderly and allround de development of the Cooperative SEC sector FASTT tracking growth of rural economy and generation of employment opportunities on a large scale will be the policy goal this will Implement following three schemes for employment linked incentive as part of the prime minister's package these will be based on enrollment in the epfo and focus on recognition of firsttime employees and support to employees and employers scheme a first timers this scheme will provide one month wage to all persons newly entering the workforce in all formal sectors direct benefit transfer of one month salary in three installments to firsttime employees as registered in the epfo will be up to 15,000 rupees the eligibility limit will be a salary of 1 lakh per month the scheme is expected to benefit 200 10 lakh youths scheme B job creation in manufacturing this scheme will incentivize additional employment in the manufacturing sector linked to the employment of firsttime employees an incentive will be provided at specified scale directly both to the employee and the employer with respect to the epfo contribution in the first 4 years of employment the scheme is expected to benefit 30 lakh youth entering employment and their employers scheme C support to employers this employer Focus scheme will cover additional employment in all sectors all additional employment within a salary of 1 lakh rupee per month will be counted the government will reimburse to employers up to 3,000 rupees per month for 2 years towards the epfo contribution for each additional employee the scheme is expected to incentivize additional employment of 50 lakh persons participation of women in the workforce we will facilitate higher participation of women in the workforce through setting up of working women hosts in collaboration with industry and establishing crushes in addition the partnership will seek to organize women specific Skilling programs and promotion of Market access for women shg Enterprises Skilling program I'm happy to announce a new centrally sponsored scheme as the fourth scheme under the prime minister's package for Skilling in collaboration with state governments and Industry 20 lakh youth will be skilled over a 5year period 1,000 industrial training institutes will be upgraded in Hub and spoke arrangements with outcome orientation course content and design will be aligned to the skill needs of industry and new courses will be introduced for emerging needs Skilling loans the model skill loan scheme will be revised to facilitate loans up to 7.5 lakh rupees with a guarantee from a government promoted fund this measure is expected to help 25,000 students every year Education Loans for helping our youth who have not been eligible for any benefit under government schemes and policies I'm happy to announce a financial support for loans up to 10 lakh Rupees for higher education in domestic institutions e vouchers for this purpose e vouchers for this purpose will be given directly to one lakh students every year for annual interest subvention of 3% of the loan amount priority three inclusive human resource development and social justice saturation approach our government is committed to all around all pervasive and all inclusive development of people particularly Farmers youth women and the poor for achieving social justice comprehensively the saturation approach of covering all eligible people through various programs including those for education and health will be adopted to empower them by improving their capabilities implementation of schemes meant for supporting economic activities by Craftsmen Artisans self-help groups scheduled cast scheduled tribe and women entrepreneurs and Street vendors such as the PM vishwak Karma PM Swan National livelihood missions and standup India will be stepped up Pia the states in the eastern part of the country are rich in Endor and have strong cultural traditions we will formulate a plan Pura for all round for the all round development of the Eastern region of the country covering Bihar jarand West Bal odisha and Andra Pradesh this will cover human resource development infrastructure and generation of economic opportunities to make the region an engine to attain viasit Barat on the Amar Kolkata industrial Corridor we will support development of an industrial node at GAA this Corridor will catalyze Industrial Development of the Eastern region the industrial node at GAA will also be a good model for developing our ancient centers of cultural importance into future centers of modern economy this model shall showcase vikas b vasat b in a growth trajectory we will also support development of Road connectivity projects namely one Patna Pia Expressway two bakar bagalpur Expressway three bodaya rajar vishali and dabanga Spurs and four additional two-lane Bridge over River ganga at buer at a total cost of 26,000 CR rupees power projects including setting up of a new 2,400 megawatt power plant at at P penti will be taken up at a cost of 21,400 CR rupees new airports medical colleges and sports infrastructure in Bihar will be constructed and additional allocation to support Capital investments will be provided the requests of Bihar government for external assistance from multilateral development banks will be expedited Andra Pradesh reorganization act our government has has made concerted efforts to fulfill the commitments in Andra Pradesh reorganization act re recognizing recognizing the state's need for Capital recognizing a recognizing the state's need for a capital we will facilitate fi special financial support through multilateral development agencies [Music] in The Current financial year 15,000 CR rupees will be arranged with additional amounts in future [Applause] years our government is fully committed to financing and early completion of the poam imation project yes which is the lifeline which is the lifeline for Andra Pradesh and its Farmers this will facilitate our country's food security as well under the act under the ACT Andra Pradesh reorganization act for promoting Industrial Development funds will be provided for essential infrastructure such as water power Railways and roads in koperti node on the vishakapatnam Chennai industrial Corridor and wakal node on the Hyderabad Bangalore industrial Corridor an additional allocation will be provided this year towards capital investment for economic growth grants for backward regions of rasima prakasham North Coastal Andra as stated in the ACT will be provided PM AAS yena 3 CR additional houses under the PM AAS yen in rural and urban areas in the country with have been announced for which the necessary allocations are being made women Leed development for promoting women L development the budget carries an allocation of more than three lakh CR for schemes benefiting women and girls the signals this signals our government's commitment for enhancing women's gr role in Economic Development pradan janj gr Aban for improving the socioeconomic condition of tribal communities we will launch the pradan janjati UN Aban by adopting saturation coverage for tribal families in tribal majority Villages and aspirational districts this will cover 63,000 Villages benefiting 5 CR tribal people Bank branches in northeastern region more than 100 branches of India post payment bank will be set up in the Northeast region to expand the banking services this year I have made a provision of 2.66 lakh CR rupees for Rural Development including rural infrastructure priority four manufacturing and services support for promotion of msmes this budget provides special attention to msmes and Manufacturing particularly labor intensive manufacturing we have formulated a package covering financing regulatory changes and Technology support for msmes to help them grow and also compete globally as mentioned in the interim budget I'm happy to announce the following specific measures credit guarantee scheme for msmes in the manufacturing sector for facilitating term loans to msmes for purchase of machinary and Equipment without collateral or third party guarantee a credit guarantee scheme will be introduced the scheme will operate on pooling of credit risks of such msmes a separately constituted self- financing guarantee fund will provide to each applicant guarantee cover up to 100 CR rupees while the loan amount may be larger the borrower will have to provide an upfront guarantee fee and an annual guarantee fee on the reducing loan balance new assessment model for msme credit public sector banks will build their own inhouse capability to assess msmes for credit instead of relying on external assessment they will also take a lead in developing or getting developed a new credit assessment model based on the scoring of digital Footprints of the msmes in the economy this is expected to be a significant improvement over the traditional assessment of credit eligibility based only on asset or turnover criteria that will also cover msmes without a formal accounting system credit support to msmes during stress period I'm happy to announce a new mechanism for facilitating continuation of bank credit to msmes during their stress period while being in special mention account SMA account SMA stage for reasons beyond their control msmas need credit to continue their business and to avoid getting into the NPA stage credit availability will be supported through a guarantee from government promoted fund mudra loans the limit of mudra loans will be enhanced to 20 lakh from the current 10 lakh for those entrepreneur who have availed and successfully repaid previous loans under the tarun category enhanced scope for mandatory onboarding in treads for facilitating msmes to unlock their work working capital by converting their trade receivables Into Cash I propose to reduce the turnover threshold of buyers for mandatory onboarding on the Treads platform from rupees 500 CR to 250 CR rupees this measure will bring 22 more cpsc's and 7,000 more companies onto the platform medium Enterprises will also be included in the scope of the suppliers sidb branches in msme clusters sidb will open new branches to expand its reach to serve all major msme clusters within 3 years and provide direct credit to them with the opening of 24 such branches this year the service coverage will expand to 168 out of 242 major clusters msme units for food irradiation quality and safety testing financial support for setting up of 50 multi-product food irradiation units in the msme sector will be provided setting up of 100 food quality and safety testing Labs with nabl accreditation will be facilitated e-commerce export hubs to enable msmes and traditional Artisans to sell their products in international markets Ecommerce export hubs will be set up in public private partnership mode these hubs under a seamless Regulatory and logistic framework will facilitate trade and Export related Services Under One Roof measures for promotion of manufacturing and services internship in top companies as the fifth scheme under prime minister's package our government will launch a comprehensive scheme for providing internship internship opportunities in 500 top companies to 1 CR youth in 5 years they will gain they will gain exposure for 12 months to real life business environment varied professions and employment opportunities an internship allowance of 5,000 per month 5,000 rupees per month along with a one onetime assistance of 6,000 rupees will be provided companies will be expected to Bear the training cost and 10% of their internship cost from their CSR funds industrial parks our government will facilitate development of investment ready Plug and Play industrial parks with complete infrastructure in or near 100 cities in partnership with the states and private sector by better using town planning schemes 12 industrial parks under the national industrial Corridor development program also will be sanctioned [Music] [Applause] no rental housing rental housing with dmitory type accommodation for industrial workers will be just one minute rental housing I repeat rental housing with dmitory type accommodation for industrial workers will be facilitated in in PPP mode with vgf support and commitment from Anchor Industries shipping industry ownership Leasing and flagging reforms will be implemented to improve the share of Indian shipping industry and generate more employment critical mineral Mission we will set up a critical mineral mission mission for domestic production recycling of critical minerals and overseas acquisition of critical mineral assets its mandate will include technology development skilled Workforce extended producer responsibility um Extended producer responsibility framework and a suitable financing mechanism offshore mining of minerals our government will launch the auction of the first Tran of offshore blocks for mining building on the exploration already carried out digital public infrastructure applications turning to the services sector I propose development of DPI applications at population scale for productivity gains business opportunities and Innovation by the private sector these are planned in the areas of credit Ecommerce Education Health Law And Justice Logistics msma Service delivery and urban governance integrated technology platform for IBC ecosystem an integrated technology platform will be set up for improving the outcomes under the insolvency bankruptcy code for achieving consistency transparency timely processing and better oversight for all stakeholders voluntary closure of llps the Services of the center for processing accelerated corporate exit cpce will be extended for voluntary closure of llps to reduce the closure times National company law tribunals the IBC has resolved more than 1,000 companies resulting in direct recovery of 3.3 lakh CR to creditors 3.3 lakh CR Rupees to creditors in addition 28,000 cases involving over 10 lakh CR rupees have been disposed of even prior to admission appropriate changes to the IBC reforms and strengthening of the tribunal and appellate tribunals will be initiated to speed up insolvency resolution additional tribunals will be established out out of those some will be notified to decide cases exclusively under the companies act debt recovery steps for reforming and strengthening debt recovery tribunals will be taken additional tribunals will be established to speed up recovery priority five Urban Development cities as growth hubs working with States our government will facilitate development of cities as growth hubs this will be achieved through economic and Transit planning and orderly development of periurban areas utilizing town planning schemes creative Redevelopment of cities for Creative Brownfield Redevelopment of existing cities with a transformative impact our government will formulate a framework for enabling policies market-based mechanisms and regulation Transit oriented development Transit oriented development plans for 14 large cities with a population above 30 lakh will be formulated along with an implementation and financing strategy Urban housing under the PM AAS y Urban 2.0 housing needs of 1 CR Urban poor and middle class families will be addressed with an investment of 10 lakh CR rupees this will include the central assistance of 2.2 lakh CR rupees in the next 5 years a provision of Interest subsidy to facilitate loans at affordable rates is also envisaged in addition enabling policy IES and regulations for efficient and transparent rental housing transparent rental housing markets with enhanced availability will also be put in place water supply and sanitation in partnership with State uh governments and multilateral development Banks we will promote water supply sewage treatments and Solid Waste Management Pro projects and services for 100 large cities through bankable projects these projects will also envisage uses use of treated water for irrigation and filling up of tanks in nearby areas Street Markets building on the success of PM Swan PM Swan scheme in transforming the lives of Street vendors our government envisions a scheme to support each year over the next 5 years the development of 100 vly hearts or street food hubs in select cities stamp Duty we will encourage states which continue to charge High stamp duty to moderate the rates for all and all and also consider further lowering duties for properties purchased by women this reform will be made an essential component of Urban Development schemes priority six energy security energy transition in the interim budget I had announced our strategy to sustain high and more resource efficient economic growth along with the energy Security in terms of availability access accessibility and affordability we will bring out a policy document on appropriate energy transition Pathways that balances the imperatives of employment growth and environmental sustainability P PM suar mu b y PM suar mu B yena in line with the announcement in the interim budget in line with the announcement in the interim budget PM suar mu B Yoga has been launched to install rooftop solar plants to enable to enable 1 CR households obtain free electricity up to 300 units every month the scheme has generated remarkable response with more than 1.2 28 CR registrations and 14 lakh applications and we will further encourage it pumped storage policy a policy for promoting pumped storage projects will be brought out for electricity storage and facilitating smooth integration of the growing share of renewable energy with its variable and intermittent nature in the overall Energy Mix research and development of small and modular nuclear reactors nuclear energy is expected to form a very significant part of the energy mix for viasit bat towards that Pursuit our government will partner with the private sector for one setting up bat small reactors two research and development of bat small modular reactor and three research and development of new newer Technologies for nuclear energy the R&D funding announced in the interim budget will be made available for this sector also Advanced ala Su Advanced Ultra super critical thermal power plants the development of indigenous technology for Advanced Ultra super critical thermal power plants with much higher efficiency has been completed a joint venture between ntpc and bhe will set up a fullscale 800 megawatt commercial plant using a USC technology the government will provide the required fiscal support moving forward development of indigenous capacity for the production of highgrade Steel and other Advanced Metallurgy materials for these plants will result in strong spin-off benefits for the economy road map for hard to Abate Industries a road map for moving the hard to Abate industries from Energy Efficiency targets to emission targets will be formulated appropriate regulations for transition of these industries from the current perform achieve and trade mode to Indian carbon Market mode will be put in place support to traditional micro and small Industries an investment grade energy audit of traditional micro and small Industries in 60 clusters including brass and ceramic will be facilitated financial support will be provided for shifting them to cleaner forms of energy and implementation of Energy Efficiency measures the scheme will be replicated in another 100 clusters in the next phase priority seven infrastructure investment by central government significant investment the central government has made over the years in building and improving infrastructure has had a strong multiplier effect on the economy we will endeavor to maintain strong fiscal support for infrastructure over the next 5 years in conjunction with imperatives of other priorities and fiscal consolidation this year I have provided 11 lakh 11,111 CR rupees for capital expenditure this would be 3.4% of our GDP infrastructure investment by state governments we will encourage states to provide support of similar scale for infrastructure subject to their development priorities a provision of 1.5 lakh CR rupees for long-term interest free loans have been made this year also to support the states in their resource allocation private investment in infrastructure investment in infrastructure by private sector will be promoted through viability Gap funding and enabling policies and regulations a market-based financing framework will be brought out pradhanmantri gr sadak yena phase 4 of the pmgsy will be launched to provide all weather connectivity to 25,000 rural habitations which have become eligible in view of their population increase irrigation and flood mitigation Bihar has fre frequently suffered from floods many of them originating outside the country plans to build flood control structures in Nepal are yet to progress our government through the accelerated irrigation benefit program and other sources will provide financial support for projects with estimated cost of 11,500 CR rupees such as the COI Mei intrastate link and 20 other ongoing and new schemes including bares River pollution abatement and irrigation projects in addition survey and investigation of COI related flood mitigation and irrigation projects will be undertaken Assam Assam grapples with floods every year by the brahmaputra river and its tributaries originating outside India we will provide assistance to Assam for flood management and and related projects Himachal Pradesh suffered extensive losses due to floods last year our government will provide assistance to the state for reconstruction and Rehabilitation through multilateral development [Music] assistance utak utak too suffered losses due to Cloud bursts and massive landslide we will provide assistance to the state recently sikim witnessed devastating flash floods and landslides that red Havoc across the state our government will provide assistance to the state tourism tourism has always been tourism has always been a part of our civiliz ation our efforts in positioning India as a global tourist destination will also create jobs stimulate Investments and unlock economic opportunities for other sectors in addition to the measures outlined in the interim budget I propose the following measures vishnupad Temple at GAA and mahabodhi Temple at Baya in biar are of immense spiritual significance comprehensive development of vishnupad Temple Corridor and mahabodhi Temple Corridor will be supported modeled on the successful Kashi vishan Temple Corridor to transform them into world class Pilgrim and tourist Destin Nations rajar rajar holds immense religious significance for Hindus Buddhists and James the 20th tankara munis sarata temple in the Jane complex Jane Temple complex is ancient the sapta Rishi or the seven Hot Springs form a warm water Bram kund that is sacred a comprehensive development initiative for rajar will be undertaken our government will support the development of nalanda as a tourist center besides Reviving nalanda University to its glorious stature orisa's Scenic Beauty odisha's Scenic Beauty temples monuments craftsmanship wild wildlife sanctuaries natural landscapes and pristine beaches make it an ultimate tourism destination our government will provide assistance for their development to Aisa as well priority eight Innovation research and development we will oper operationalize the anusandhan national research fund for basic research and prototype development further we will set up a mechanism for spurring private sector driven research and Innovation at commercial scale with a financing pool of 1 lakh CR rupees in line with announcement in the interim budget space economy with our continued emphasis on expanding the space economy by five times in the next 10 years a venture capital fund of 1,000 CR rupees will be set up Priority nine Next Generation reforms Economic Policy framework we will formulate an economic policy framework to delineate the overarching approach to Economic Development and set the scope of the next generation of reforms for facilitating employment opportunities and sustaining high growth our government will initiate and incentivized reforms for one improving productivity of factors of production and two facilitating markets and sectors to become more efficient these reforms will cover all factors of production namely land labor capital and Entre entrepreneurship and techn technology as an enabler of improving total Factor productivity and bridging inequality effective implementation of several of these reforms requires collaboration between the center and the states and building consensus as development of the country lies in development of the states for promoting competitive federalism and incentivizing states for faster implementation of reforms I propose to year Mark a significant part of the 50-year interest free loan working with the states we will initiate the following reforms land related reforms and actions both in the rural and urban areas will cover land Administration will cover one land Administration planning and management and two urban planning usage and building bylaws these will be incentivized for completion within the next 3 years through appropriate fiscal support rural land related actions rural land related actions will include one assignment of unique land parcel identification number UL pin or Buu Adar for all lands two digitization of cadastral maps three survey of subdivisions survey of map sub subdivisions as per current ownership four establishment of land registry and five linking to the farmers registry these actions will also facilitate credit flow and other agricultural Services Urban Land related actions land records in urban areas will be digitized with GIS mapping an it based system for property record Administration updating and Tax Administration will be established these will also facilitate improving the financial position of urban local bodies labor related reforms services to labor our government will facilitate the provision of a wide array of services to labor including those for employment and Skilling a comprehensive integration of esum portal with other portals will facilitate such onstop solution open architecture databases for the rapidly changing labor market skill requirements and available job roles and a mechanism to connect job aspirants with potential employers and skill providers will be covered in these surveys sham suida and samadan portal sham suida and samadan portal will be reamped to enhance ease of compliance for industry and trade capital and Entrepreneurship related reforms financial sector vision and strategy for meeting finan financing needs of the economy our government will bring out a financial sector with and strategy document to prepare the sector in terms of size capacity and skills this will set the agenda for the next 5 years and guide the work of the government Regulators financial institutions and Market participants taxonomy for climate Finance we will develop taxonomy for climate Finance for enhancing the availability of capital for climate adaptation and mitigation this will support achievement of the country's climate commitments and green transition Vari variable Capital company structure we will seek the required legislative approval for providing an efficient and flexible mode for financing leasing of aircrafts and ships and pulled funds of private Equity through a variable company structure foreign direct Investments and overseas investment the rules and regulations for foreign direct investment and overseas investments will be simplified to one facilitate foreign direct Investments two nudge prioritization and three promote opportunities for using Indian rupee as a currency for overseas investment NPS vatalia NPS Balia a plan for contribution by parents and gu Guardians for miners will be started on attaining the age of majority uh the plan can be converted seamlessly into a normal NPS account use of Technology we have successfully used technology for improving productivity and bridging inequality in our economy during the past last 10 years public investment in digital infrastructure and Innovations by the private sector have helped in improving access of all citizens particularly the common people to Market resources Education Health and services we will step up adoption of Technology towards digital digitalization of the economy ease of doing business for enhancing ease of doing business we are already working on the J vishwas Bill 2.0 further States will be incentivized for implementation of the business reforms action plans and digiti digitalization data and statistics for improving data governance collection processing and management of data and statistics different sectoral ba databases including those established under the digital India Mission will be utilized with active use of Technology tools new pension scheme the committee to review The NPS has made considerable progress in its work I happy to I'm happy I'm happy that the staff side of the National Council of the joint consultative machinary for central government employees has taken a constructive approach a solution will be evolved which addresses the relevant issues while maintaining fiscal Prudence to protect the common citizens budget estimates for 2425 for the year 2425 total receipts other than borrowings and the total expenditure are estimated at 32.7 lakh CR rupe R and 48.2 lakh CR rupees respectively the net tax receipts are estimated at 2.83 lakh CR rupees the fiscal deficit is estimated at 4.9% of the GDP the gross and the net Market borrowings through dated Securities during 2425 are estimated at 14.01 lakh CR in 2021 has served our economy very well and we aim to reach the deficit below 4.5% next year the government is committed to staying the course from 2026 27 onwards our Endeavor will be to keep the fiscal deficit each year such that the central government's debt will be on a declining path as percentage of GDP I will now move to Part B indirect taxes sir I start with GST it has decreased tax incidence on the Common Man reduced compliance burden and Logistics cost for trade and Industry and enhanced revenues of the Central and the state governments it is a success of vast proportions to multiply the benefits of GST we will strive to further simplify and rationalize the tax structure and Endeavor to expand it to the remaining sectors my proposals for custom duties my proposals for customs duties intend to support domestic manufacturing deepen local value addition promote export competitiveness and simplify taxation while keeping the interest of the general public and consumers surmount in budget 2223 we reduce the number of customs duty rates I proposed to undertake a comprehensive review of the rate structure over the next 6 months to rationalize and simplify it for ease of trade removal of Duty inversion and reduction of disputes I shall now take up sector specific customs duty proposals medicine and medical equipments to provide relief to cancer patients I propose to fully exempt three more medicines from customs [Music] duties I also propose changes in the BCD on on x-ray tubes and flat panel detectors for use in medical x-ray machines under the faced manufacturing program so as to synchronize them with a domestic capacity addition mobile phone and related Parts with a three-fold increase in domestic production and almost 100 fold jump in exports of mobile phones over the last 6 years the Indian mobile industry has matured in the interest of consumers I now propose to reduce the BCD on mobile phone mobile pcba and mobile charger to 15% critical minerals minerals such as lithium copper Cobalt and Rare Earth elements are critical for sectors like nuclear energy renewable energy space defense telecommunications and high-tech Electronics I propose to fully exempt customs duties on 25 critical minerals and reduce BCD on two of them this will provide a major Filip to the processing and refining of such minerals and help secure their availability for these strategic and important sectors solar energy energy transition is critical in the fight against climate change to support energy transition I propose to expand the list of Exempted capital goods for use in the manufacturer of solar cells and panels in the country further in view of sufficient domestic manufacturing capacity of solar gas glass and tinned copper interconnect I propose not to extend the exemption of custom duties provided to them Marine Products India Seafood exports in the last Financial year touched an all-time high of more than 60,000 crores of rupees frozen shrimp accounted for about 2/3 of these exports to enhance their comp competitiveness I propose to reduce BCD on certain brood stock poly Kate worms shrimp and fish feed to 5% I also propose to exempt customs duty on various inputs for manufacturer of shrimp and fish feed leather and textile similarly to enhance the competitiveness of exports in the leather and textile sectors I propose to reduce BCD on real down filling material from Duck or Goose I'm also making additions to the list of Exempted goods for manufacturer of leather and textile garments Footwear and other leather articles for export to rectify inversion in Duty I propos to reduce BCD subject to conditions on methylene dile di isocyanate MDI for manufacturer of spandex G from 7.5 to 5% furthermore the export Duty structure on Raw Heights skin and leather is proposed to be simplified and rationalized precious metals to enhance domestic value addition in Gold and precious metal jewelry in the country I propose to reduce customs duties on gold and silver to 6% and that of plat Platinum to 6.4% other metals steel and copper are important raw materials to reduce their cost of production I propos to remove the BCD on feron nickel and blister copper I am also continuing with nil BCD on Ferris crap and nickel cathode and concessional BCD of 2.5% on copper scrap Electronics to increase value addition in the domestic electronics Industry I propos to remove the BCD subject to conditions on oxygen-free copper for manufacturer of resistors I also propose to exempt certain parts for manufacturer of connectors chemicals and petrochemicals to support existing and new capacities in the pipeline I propose to increase the BCD on ammonium nit treat from 7.5% to 10% Plastics PVC Flex Banners are bio nonbiodegradable and hazardous for environment and health to curb their Imports I propos to raise the BCD on them from 10 to 25% telecommunication equipment to incentivize domestic manufacturing I propose to increase the BCD from from 10 to 15% on pcba of specific specified Telecom equipment trade facilitation to promote domestic Aviation and boat and ship mro I propose to extend the period of EX period for export of goods imported for repairs from 6 months to one year I'll read that again to promote domestic Aviation and boat and ship maintenance rep repair and operations I propose to extend the period for export of goods imported for repairs from 6 months to 1 year in the same ve I propose to extend the time limit for repport of goods for repairs under warranty from 3 to 5 years I now move to direct taxes we will continue our efforts to simplify taxes taxes improve taxpayer Services provide tax cty and reduce litigation while enhancing revenues for funding the development and Welfare schemes of the government it is it has been our Endeavor to simplify taxation we have taken a number of measures in the last few years including introduction of simplified tax regimes without exemptions and deductions for corporate tax and for personal income tax this has been appreciated by taxpayers 58% of corporate tax came from the simplified tax regime in the financial year 2223 similarly as per data available till now for the last fiscal more than 2third have availed the new personal income tax regime comprehensive review of the income Tax Act I'm now announcing a comprehensive review of the income tax act 1961 the purpose is to make the ACT concise Lucid easy to read and understand this will reduce disputes and litigation thereby providing tax certainty to the taxpayers I will also bring down the demand embroiled in litigation it is proposed to be completed in six mon months a beginning is being made in the finance bill by simplifying the tax regime for Charities tedious rate structures provisions of reassessment and search provisions and capital gains taxation simplification for Charities and tedious two tax exemption regimes the two tax exemption regimes for Charities are proposed to be merged into one the 5% TDS rate on many payments is being merged into the 2% TDS rate and the 20% TDS rate on repurchase of units by mutual funds or UT is being withdrawn tedious rate on e-commerce operators is proposed to be reduced from 1 to 0.1% moreover credit of TCS is proposed to be given in the TDS to be deducted on salary further I propose to decriminalize delay for payment of TDS up to the due date of filing statement for the same I also plan to provide a standard operating procedure for tedious defaults and simplify and rationalize the compound guidelines for such defaults simplification of reassessment I propose to thoroughly simplify the provisions for reopening and reassessment an assessment here in after can be reopened Beyond 3 years from the end of the assessment year only if the escaped income is 50 lakh rupees or more up to a maximum period of 5 years from the end of the assessment year even in search cases a time limit of 6 years before the year of the search as against the existing time limit of 10 years is being proposed this will reduce tax uncertainty and disputes simplification and rationalization of capital gains capital gains taxation is also supposed to be hugely simplified short-term gains on certain Financial assets shall henceforth attract a tax rate of 20% while that on all other Financial assets and all non-financial assets shall continue to attract the applicable tax rate long-term gains on all financial and non-financial assets on the other hand will attract a tax rate of 12.5% for the benefit of the lower and the middle income classes I propose the I propose to increase the limit of exemption of capital gains on certain Financial assets to 1.25 lakh rupees per year listed Financial assets held for more than a year will be classified as long-term while unlisted Financial assets and all non-financial assets will have to be held for at least 2 years to be classified as longterm unlisted bonds and debentures debt mutual funds and Market linked debentures irrespective of holding period however will attract tax on capital gains at applicable rates taxpayer Services all the major taxpayer Services Under GST and and most Services Under customs and income tax have been digitalized all remaining Services of customs and income tax including rectification and Order giving effect to appellate orders shall be digitalized and made paperless over the next two years litigation and appeals while our concerted efforts to reduce pendency of appeals at various appellate forum are beginning to show good results it will continue to engage our highest attention to dispose of the backlog of first appeals I plan to deploy more officers to hear and decide such appeals especially those with large tax effect for resolution of certain income tax disputes pending an appeal I am also proposing viad visha scheme 2024 further I propos to increase monetary limits for filing appeals related to direct taxes excise and service tax in the tax tribunals High courts and Supreme Court to 60 lakh rupees 2 CR rupees and 5 CR respectively with a view to reduce litigation and provide certainty in international taxation we will expand the scope of Safe Harbor R rules and make them more attractive we will also streamline the transfer pricing assessment procedure employment and investment I have a few proposals to promote investment and Foster employment first of all to bolster the Indian startup ecosystem boost the entrepreneurial spirit and to support Innovation I propose to abolish the so-called Angel tax for all classes of investors second there is tremendous potential for Cruis tourism in India to give a Philip to this employment generating industry I am proposing a simpler tax regime for foreign shipping companies operating domes itic cruises in the country third India is a world leader in the diamond cutting and polishing industry which employs a large number of skilled workers to further promote the development of this sector we would provide for Safe Harbor rates for foreign mining companies selling raw diamonds in the country fourth to attract foreign capital for our development needs I propos to reduce the corporate tax rate on foreign companies from 40 to 35% deepening the tax base I have a couple of proposals for deepening the tax base First Security transaction tax on Futures and options of Securities is proposed to be increased to 0.02% and 0.1% respectively second for reasons of equity I propose to tax income received on buyback of shares in the hands of recipients other proposals to improve Social Security benefits deduction of expenditure by employers towards NPS is proposed to be increased from 10 to 14% of the employees salary similarly deduction of this expenditure up to 14% of salary from the income of employees in private sector public sector Banks and undertakings opting for the new tax regime is proposed to be provided Indian professionals working in multinationals get esops and in in Social Security schemes and other movable assets abroad non-reporting of such small foreign assets has penal consequences under the black money act such non-reporting of movable assets up to 20 lakh Rupees is proposed to be de penalized other major proposals in the finance bill relate to withdrawal of Equalization Levy of 2% expansion of tax benefits to certain funds and entities in ifsc and Immunity from penalty and prosecution to benamar on full and true disclosure so as to improve conviction under the benami transaction prohibition Act 1988 personal income tax coming to personal income tax rates I have two announcements to make for those opting for the new tax regime first the standard deduction for salaried employees is proposed to be increased from 50,000 to 75,000 rupees similarly deduction on family pension for pensioners is proposed to be enhanced from 15,000 to 25,000 rupees this will provide relief to about 4 CR salaried individuals and pensioners second in the new tax regime the tax rate structure is proposed to be revised as follows 0 to3 lakh rupees nil 3 to 7 lakh rupees 5% 7 to 10 lakh Rupees 10% 10 to 12 lakh rupees 15% 12 to 15 lakh rupees 20% and above 15 lakh rupees 30% as a result of these changes a salaried employee in the new tax regime stands to save up to 17,500 rupees in income tax [Music] apart from these I'm also making some other changes as given in the anexia as a result of these proposals review of about 30 revenue of about 37,000 CR that is 29,000 CR in direct taxes and 8,000 CR in indirect taxes will be foregone while revenue of about 30,000 CR rupees will be additionally mobilized thus the total revenue for gone is about 7,000 crores annually Mr Speaker Sir with this I command the budget to this August House j h item number two item number two [Applause] [Music] [Applause] Sir with your permission I Rise to lay on the table the following statements under section three of the fiscal responsibility and budget management fbm act 2003 medium-term fiscal policy come fiscal policy strategies treatment and macroeconomic framework statement item number three Sir with your permission I Rise to move for leave to introduce the finance number two Bill 2024 [Music] sir I introduce the bill item number four the union territory of Jammu and Kashmir budget sir I Rise to present a statement Hindi and English versions of the estimated receipts and expenditure of the Union territory of Jammu Kashmir for the year 2425 July man G [Applause] sayia s IP president or Tania G National Assembly man Dr EX Dr July Oram man bu