Thursday, 1 February 2018

Highlights of Union Budget 2018-19

Highlights of Union Budget 2018-19

Highlights of Union Budget 2018-19

Today, Finance Minister Shri Arun Jaitley presented Union Budget of 2018-19 in Parliament. Reiterating the pledge given to the people of India four years ago to give this nation an honest, clean and transparent Government and to build a strong, confident and a New India, Shri Jaitley said, the Government led by Prime Minister, Shri Narendra Modi, has successfully implemented a series of fundamental structural reforms to propel India among the fastest growing economies of the world. In this post, let us see some key highlights of the Union Budget 2018-19 for investors and individuals.



Key Highlights of Union Budget 2018-19

Following are the some key highlights of the Union Budget 2019-19
1. No change in personal Income Tax Slabs and Rates for FY 2018-19.
2. 1% Health Cess will be applicable on the income tax and applicable surcharge making total cess to 4%.
3. A standard deduction of Rs 40,000 for the salaried taxpayers. However, transport allowance of Rs 19,200 and medical reimbursement of Rs 15,000 per year abolished for salaried. 2.5 crore salaried employees and pensioners to benefit.
4. Exemption for senior citizens on interest income from deposits with banks and post offices to be increased from Rs 10,000 to 50,000.


5. TDS not required to be deducted under section 194A. Benefit also available for interest from all fixed deposit schemes and recurring deposit schemes.
6. The limit of deduction for the medical insurance premium for senior citizens increased from Rs.30,000 to Rs 50,000 per annum under Section 80D.
7. The limit of deduction for medical expenditure (critical illness) senior citizens is increased to Rs.1 lakh under Section 80DDB.
8. Proposed to extend Pradhan Mantri Vaya Vandana Yojana up to March 2020. Current investment limit proposed to be increased to Rs. 15 lakh from the existing limit of Rs. 7.5 lakh per senior citizen.


9. The government will contribute 12% of wages to EPF for new employees in all sectors for the next 3 years.
10. Contribution to EPF by women employees is reduced from 12% to 8% for the first 3 years of their employment. This way it will increase their take-home pay.
11. A Health Protection Scheme covering over 10 crore poor families launched with a family limit up to 5 lakh rupees for secondary and tertiary treatment.
12. Payments exceeding Rs. 10,000 in cash made by trusts and institutions to be disallowed and would be subject to tax to control cash economy. 


13. Long-Term Capital Gains Tax (LTCG) on shares and equity mutual funds. Tax on Long-Term Capital Gains (LTCG) exceeding Rs. 1 lakh at the rate of 10 percent, without allowing any indexation benefit. However, all gains up to 31st January 2018 will be grandfathered.
14. Equity-oriented mutual funds will be taxed. Proposal to introduce a tax on distributed income by equity-oriented mutual funds at the rate of 10 percent.


15. E-assessment is made mandatory. Proposal to roll out E-assessment across the country to almost eliminate person to person contact leading to greater efficiency and transparency indirect tax collection.
16. Proposed changes in customs duty to promote the creation of more jobs in the country and also to incentivise domestic value addition and Make in India in sectors such as food processing, electronics, auto components, footwear, and furniture.

Also read: How to file income tax returns online?

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Highlights of Union Budget 2018-19




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