{"id":22675,"date":"2021-02-03T05:32:47","date_gmt":"2021-02-03T05:32:47","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=22675"},"modified":"2021-02-10T10:43:40","modified_gmt":"2021-02-10T10:43:40","slug":"budget-2021","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/budget-2021\/","title":{"rendered":"What Is there for you in this Budget -2021?- All You Need To Know"},"content":{"rendered":"<p>The Budget 2021-22 was presented by our <strong>Hon&#8217;ble Finance Minister Nirmala Sitharaman<\/strong> on the first day of February,2021 and for the first time the budget was all in a paperless format. The FM started presenting the budget at parliament at 11 Am on Tuesday.<\/p>\n<ul>\n<li>The main focus of this year is on <strong>Health &amp; well-being,<\/strong> as it is a need of the hour due to the Covid-19 pandemic that hit worldwide. The overall capital expenditure for this year is Rs.5.54 lakh Crores. The FM also added that \u2018PM Atmanibhar Swasth Bharat Yojana \u2018 will be launched this year with a total budget of Rs 64,180 Crore, and it will span over a period of the next 6 years. The Budget outlay for health and wellbeing for this year is estimated to be Rs.2,23,846 Crore, every year the budget for the health sector gets arise to 137%. In addition to it, she added that government will also provide 35,000 crores for the covid vaccines that will be inoculated this year and she told that 2 new more covid vaccines will be introduced this year. The other major highlight was to increase the FDI (foreign direct investment) in the insurance sector from 49% to 74%, the government also plans to divest two PSUs as well as one insurance company.<\/li>\n<li>Talking about the<strong> Direct Tax proposal<\/strong>, no major changes were announced this year which will be a relief and disappointment for the salaried payers. The individual and corporate tax rates for this year remain unchanged. But the change was seen in the limit of tax audits under section 44AB that has increased from 5 to 10 Crore, which has given comfort to given big corporate houses.<\/li>\n<\/ul>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/#The_other_revision_that_has_made_under_the_direct_tax_proposal_is_as_given_below_%E2%80%93\" title=\"The other revision that has made under the direct tax proposal is as given below &#8211;\">The other revision that has made under the direct tax proposal is as given below &#8211;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/#Nirmala_Sitharaman_announced_some_changes_for_the_Indirect_Tax_under_Budget_2021\" title=\"Nirmala Sitharaman announced some changes for the Indirect Tax\u00a0 under Budget 2021\">Nirmala Sitharaman announced some changes for the Indirect Tax\u00a0 under Budget 2021<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/#The_proposal_has_seen_both_upward_and_downward_in_the_duties_rates\" title=\"The proposal has seen both upward and downward in the duties\u2019 rates\">The proposal has seen both upward and downward in the duties\u2019 rates<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/#The_increase_in_duties_rates_has_been_an_increase_in_the_given_products_%E2%80%93\" title=\"The increase in duties\u2019 rates has been an increase in the given products \u2013\">The increase in duties\u2019 rates has been an increase in the given products \u2013<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/#The_decrease_in_the_duties_rate_has_been_seen_in_the_given_products\" title=\"The decrease in the duties\u2019 rate has been seen in the given products-\">The decrease in the duties\u2019 rate has been seen in the given products-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/#The_New_rates_will_come_in_effect_from_2_February_under_the_Budget_2021\" title=\"The New rates will come in effect from 2 February under the Budget 2021\">The New rates will come in effect from 2 February under the Budget 2021<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/#PM_Narender_Modi_said_%E2%80%9CVillage_and_farmer_at_the_heart_of_this_budget%E2%80%9D\" title=\"PM Narender Modi said \u201cVillage and farmer at the heart of this budget&#8221;.\">PM Narender Modi said \u201cVillage and farmer at the heart of this budget&#8221;.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"The_other_revision_that_has_made_under_the_direct_tax_proposal_is_as_given_below_%E2%80%93\"><\/span>The other revision that has made under the direct tax proposal is as given below &#8211;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The senior citizens (who are above 75 years) gets proposed to exempt from <a href=\"https:\/\/www.legalraasta.com\/income-tax-return\/\">filing the income tax returns<\/a> only when the income of the person is from pension and a new section-194 P has been added to enforce the Indian banks to deduct taxes on senior citizens (whose income is from pension and interest income )in budget 2021.<\/li>\n<li>The Time-limit of Income Tax assessment has been reduced to 3 years from 6 years except in the cases of serious tax evasion.<\/li>\n<li>If your Income Tax Dispute (ITD) amounts up between 10 lakhs to 50 lakhs, then a new committee is being set called as Dispute resolution committee whose duty is to resolve the tax disputes. The new scheme gets incorporated in a new section of 245MA.<\/li>\n<li>In Budget 2021, Sitharam announced that the Govt will work to make tax administration in a simple manner and reduce the litigation process. She also added that once the litigation gets less in number, the next step would be the same to make it with Income Tax Appellate Tribunal.<\/li>\n<li>The Budget 2021 will provide start-ups, a capital gains exemption by one more year to 31<sup>st<\/sup> March 2022. Now, start-ups have one more year to claim for a tax holiday.<\/li>\n<li>NRI (Non-Resident Indians) stuck in India due to the pandemic have not given any relaxation in residency criteria.<\/li>\n<li>The income tax filing process in this Budget -2021 will get easy for you, this year the tax department will provide a pre-filled ITR \u2013form with your salary and TDS details.<\/li>\n<li>\u00a0\u00a0The Budget 2021 proposes to make it easier for taxpayers to pay and calculate advance tax for the dividend income. This will help a lot of taxpayers as earlier it was difficult to calculate the correct dividend income.<\/li>\n<li>The PF contribution from the employee side won&#8217;t be deducted if the employers don\u2019t deposit the provident fund on time, this has been proposed under budget 2021.<\/li>\n<li>The <strong>Section 43CA <\/strong>has been amended under the Budget 2021, now the stamp value can arise up to 120 % earlier it was 110% considering the transfer of \u2018residential unit\u2019, which means an independent housing unit is made between 12th November 2020 and 30th June 2021<\/li>\n<li>The <strong>Section 44 ADA <\/strong>applies to all the taxpayers who are a resident of India. Under the Budget 2021, it will apply only to the resident individual, Hindu undivided family (HUF) or a partnership-firm other than LLP.<\/li>\n<li>The deduction of Rs.1.5 lakhs in a financial year is available under <strong>Section 80EEA<\/strong>. Now the deadline for this is 31<sup>st<\/sup> March 2021 under the budget 2021.<\/li>\n<\/ul>\n<blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Nirmala_Sitharaman_announced_some_changes_for_the_Indirect_Tax_under_Budget_2021\"><\/span>Nirmala Sitharaman announced some changes for the Indirect Tax\u00a0 under Budget 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/blockquote>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"The_proposal_has_seen_both_upward_and_downward_in_the_duties_rates\"><\/span><strong>The proposal has seen both upward and downward in the duties\u2019 rates<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"The_increase_in_duties_rates_has_been_an_increase_in_the_given_products_%E2%80%93\"><\/span><strong>The increase in duties\u2019 rates has been an increase in the given products \u2013<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Solar lanterns \u2013 From 5% to 20 % and solar inverters from 5% to 20%<\/li>\n<li>Auto parts \u2013From 15 % to 10%<\/li>\n<li>Raw silk has also seen an increase in the rates<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><em>For greater value addition we are withdrawing a few exemptions on parts of chargers and sub-parts of mobiles. Further, some parts of mobile will move from nil rate to a moderate 2.5%,\u201d finance minister Nirmala Sitharaman said during the budget speech.<\/em><\/strong><\/p>\n<h4><span class=\"ez-toc-section\" id=\"The_decrease_in_the_duties_rate_has_been_seen_in_the_given_products\"><\/span><strong>The decrease in the duties\u2019 rate has been seen in the given products-<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Copper scarp duty rates have been decreased from 5% to 2.5%<\/li>\n<li>Gold and Silver custom duty sees a decrease of 12.5% to 7.5%<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_New_rates_will_come_in_effect_from_2_February_under_the_Budget_2021\"><\/span><strong>The New rates will come in effect from 2 February under the Budget 2021<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol start=\"2\">\n<li>The new tariff items such as 24041100 and 2404190 are added in the upcoming H2022 nomenclature and the NCCD of 25% is prescribed on the tariff items that will come in effect from 1<sup>st<\/sup> Jan 2022.<\/li>\n<li>In budget 2021, The Government will impose Agriculture Infrastructure and Development cess (AIDC) on petrol and diesel at Rs 2.5 and Rs 4 per litre.<\/li>\n<li>The Agriculture Infrastructure and Development cess (AIDC) has been proposed on alcoholic beverages of 100%, while on cotton it will get rise to 5% under Budget 2021.<\/li>\n<li>In Budget 2021, Nirmala Sitharaman has proposed to impose a basic customs duty of 10% on leather items.<\/li>\n<li><strong>\u2018Turant Customers\u2019 <\/strong>a new initiative has been launched by the Govt. of India under the budget 2021, It is an initiative that will have faceless, paperless and contactless customs measures due to the Covid-19 pandemic.<\/li>\n<li>Several provisions were made in CGST act under the budget 2021-<\/li>\n<\/ol>\n<ul>\n<li>The amendment of section-16 has been made for the taxpayers so that they can claim input tax which is based on GSTR-2A and GSTR-2B.<\/li>\n<li>The amendment is made in section 50 in the CGST Act to provide a retrospective charge of interest on the net-cash liability<\/li>\n<li>Section 35 and 44 got amended which will ensure the furnishing the GST reconciliation report which will be signed by the specific professionals and they will get relax from filing an annual return on a self-certification basis, then the commissioner can take exempt from filing the annual return.<\/li>\n<\/ul>\n<p>The Budget speech was keenly watched by domestic and foreign investors, and other interest groups such as middle-class people, farmers, and other corporate entities. This budget was all different in the shadow of the coronavirus pandemic like it was presented online which is known as \u2018Digital Bahikhata\u2019.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PM_Narender_Modi_said_%E2%80%9CVillage_and_farmer_at_the_heart_of_this_budget%E2%80%9D\"><\/span><strong>PM Narender Modi said \u201cVillage and farmer at the heart of this budget&#8221;.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As presenting the budget finance minister Nirmala Sitharaman announced that the amount of wheat to the farmers will went up to Rs 75,060 Crore and the paddy will arise up to 1,72,752 Crore that will give benefit to at least 1.54 Crore farmers worldwide under the Budget 2021.<\/p>\n<p>Along with agriculture, The Prime minister\u2019s SWAMITVA scheme will give the Right to Property owners in 1,2514 villages which will extended to all states and union territories.<\/p>\n<p>The finance minister stated \u201cOnly three times, the budget has followed a contraction in the Indian Economy\u201d at the start of presenting the budget. The main effort was made to boost the economy and highlighting the Atmanirbhar package and she also added that this budget is comprised of 5 mini-budget in itself.<\/p>\n<p>We at\u00a0<a href=\"https:\/\/www.legalraasta.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">LegalRaasta<\/a> excel in legal services such as &#8220;<a href=\"https:\/\/www.legalraasta.com\/public-limited-company-registration\/\">Public Limited Company Registration<\/a>, <strong><a href=\"https:\/\/www.legalraasta.com\/private-limited-company-registration\/\">Company Registration<\/a><\/strong>&#8220;. and <a href=\"https:\/\/www.legalraasta.com\/trademark-registration\/\"><strong>Trademark registration<\/strong><\/a> If you are also seeking such an opportunity then here is the right approach for you. We can also help you to<a href=\"https:\/\/www.legalraasta.com\/franchise-agreement\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a0create Franchise agreement<\/a>. Hurry up! And call us at 8750008585 and feel free to send your query on Email:\u00a0<a href=\"mailto:contact@legalraasta.com\" target=\"_blank\" rel=\"noopener noreferrer\">contact@legalraasta.com<\/a><\/p>\n<blockquote><p><strong>Related Links<\/strong><\/p>\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/blog\/union-budget-2020\/\">Key Highlights of Union Budget 2020-21<\/a><\/span><\/p>\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/blog\/income-tax-return-filing-increase\/\">Income Tax Return Filings rise by 26% for FY 2017-18<\/a><\/span><\/p>\n<p class=\"entry-title fusion-post-title\" data-fontsize=\"30\" data-lineheight=\"37\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legalraasta.com\/blog\/avail-benefits-startup-india-scheme\/\">How to avail benefits under the startup india scheme?<\/a><\/span><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>The Budget 2021-22 was presented by our Hon&#8217;ble Finance Minister Nirmala Sitharaman on the first day of February,2021 and for the first time the budget was all in a paperless format. The FM started presenting the budget at parliament at 11 Am on Tuesday. The main focus of this year is on Health &amp; well-being, as [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":22676,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3892],"tags":[3899,3900,3893,3894,3897,3895,3898,3896,3901],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What Is there for you in this Budget -2021?- All You Need To Know<\/title>\n<meta name=\"description\" content=\"The Budget 2021-22 was presented by our Hon&#039;ble Finance Minister on the first day of February,2021 in a paperless format.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalraasta.com\/blog\/budget-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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