2024 Budget Overview and Reactions

Aug 1, 2024

Budget 2024 Overview

  • Public Reaction
    • Negative response from the public post-budget presentation by Finance Minister Nirmala Sitharaman on July 23, 2023.
    • Even staunch Modi supporters expressed anger, claiming middle class is being exploited while wealthy friends are favored.
    • Examples of changing sentiments through tweets from supporters.

Taxation Details

Capital Gains Tax

  • Short-Term Capital Gains (STCG)
    • Increased from 15% to 20%.
  • Long-Term Capital Gains (LTCG)
    • Increased from 10% to 12.5%.
    • Exemption limit increased from ₹100,000 to ₹125,000 for profits.
  • Impact on Investors
    • Investors in stock markets and futures/options trading are facing higher tax burdens.

Securities Transaction Tax

  • Futures Trading
    • Increased from 0.0125% to 0.02%.
  • Options Trading
    • Increased from 0.0625% to 0.1%.

Economic Justifications

  • Reference to Economic Survey 2023-2024 suggesting that excessive market claims lead to instability, indicating concerns over stock market bubbles.
  • Stress on the need to discourage speculative trading and high-risk investments, especially in the context of AI impacting employment.

Unemployment and Job Creation

  • Unemployment Statistics
    • 44.49% unemployment rate among the 20-24 age group as of early 2024.
  • Government aims to create 7.85 million jobs annually until 2030.
  • 50% of graduates are reportedly unemployable due to skill gaps.
  • AI seen as a major disruptor for all job levels.

Tax Changes and Benefits for Middle Class

  • Minor increases in income tax benefits:
    • Standard deduction raised from ₹50,000 to ₹75,000.
    • Changes in tax slabs to benefit middle-class income earners, but overall benefits are minimal.

Property and Real Estate Taxes

  • Non-Financial Assets
    • LTCG tax on property reduced from 20% to 12.5%, but indexation benefits removed, potentially increasing overall tax burden.
    • Indexation previously adjusted for inflation, now properties purchased from 2001 onwards won't have this benefit.

Startups and Angel Tax

  • Removal of Angel Tax on startups issuing shares above fair market value is a positive change praised across party lines.

Government Schemes Announced

  1. First Time Employment Support: Financial aid for first job holders.
  2. Manufacturing sector benefits for employers and employees.
  3. Employer Support: Financial contributions for new hires.
  4. Skilling Scheme: Targeting 2 million youths.
  5. Internship Opportunities: 1 million youth targeted for internships in top companies.

State Allocations

  • Increased financial allocations for Andhra Pradesh and Bihar, raising questions about political motivations behind funding.
    • ₹150 billion for Andhra Pradesh and ₹600 billion for Bihar for infrastructure projects.

Income Inequality Concerns

  • Growing income inequality highlighted, with the rich getting richer and the poor getting poorer.
  • Emphasis on promoting middle-class growth, small businesses, and higher taxation on billionaires.
  • Comparison of current inequality levels to those during British rule.

Conclusion

  • The effectiveness of the new policies remains to be seen; skepticism exists on whether these will rectify income inequality and support middle-class growth.