Thursday, July 10, 2014

Salient features of Budget 2014

* Tax proposals on indirect tax front would yield Rs 7,525 crore.

* ​Indian Custom Single Window Project to be taken up for facilitating trade.

* Clean energy cess increased from Rs 50/ tonne to Rs 100/tonne.

Additional 5% excise tax to be levied on aerated drinks with added sugar (cold drinks). Tobacco products also to get costly as excise duty hiked to 72%

Government announces reduction in excise duty for specified food package industry from 10% to 6%.

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

Government announces measures to encourage manufacture of LCD/LED panels of TVs. 

Housing loan rebate to raised from Rs 1.5 lakh to Rs 2 lakh.

* Net effect of direct tax proposals is revenue loss of Rs 22,200 crore.

Government proposes to increase investment limit under Section 80C from Rs 1 lakh to Rs 1.5 lakh. 

Tax exemption limit for small and marginal, and senior tax payers changed from Rs 2.0 to Rs 2.5 lakh. For senior citizens, no tax for income up to Rs 3 lakh per annum. 

No changes in tax rate. 

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