Explained: Union Budget 2024-25

Inspiration Study Circle Explained: Union Budget 2024-25

The Union Budget 2024-25 was presented in the Parliament. It was the first general budget of the 18th Lok Sabha. Nirmala Sitharaman, Hon’ble Finance Minister presented the first budget of the current government. The budget focuses, in particular, on employment, skills, SMEs, the middle class, and an all-round prosperity. The budget also details nine priorities for creating adequate opportunities for all and suggests specific actions and reforms needed to realize the goal of Viksit Bharat.

Budget Theme

Focus on employment, skilling, MSMEs, and the middle class.
Announcement of Prime Minister’s package of 5 schemes and initiatives to facilitate employment, skilling, and other opportunities for 4.1 Cr youth over 5 years with a central outlay of INR 2 Lakh Cr.
Provision of INR 1.48 Lakh Cr for education, employment, and skilling.

Budget Priorities

In line with the Viksit Bharat strategy set out in the interim budget, the budget envisages sustained efforts on the following 9 priorities for generating ample opportunities for all.
- Productivity and resilience in Agriculture
- Employment & Skilling
- Inclusive Human Resource Development and Social Justice
- Manufacturing & Services
- Urban Development
- Energy Security
- Infrastructure
- Innovation, Research & Development and
- Next Generation Reforms
Subsequent budgets will build on these, and add more priorities and actions.

Focus Area:

As outlined in the Interim Budget, the focus of the budget remains on four major groups: ‘Garib’ (Poor), ‘Mahilayen’ (Women), ‘Yuva’ (Youth), and ‘Annadata’ (Farmers).

Priority 1: Productivity and Resilience in Agriculture

Transforming agriculture research

A comprehensive review of the agriculture research setup will be undertaken 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 horticulture crops will be released for cultivation by farmers.

Natural Farming

In the next two years, 1 Cr farmers will be initiated into natural farming supported by certification and branding. Implementation will be through scientific institutions and willing gram panchayats.
10,000 need-based bio-input resource centers will be established.

Missions for pulses and oilseeds

Production, storage, and marketing will be strengthened to achieve self-sufficiency.
A strategy is being developed to achieve ‘atmanirbharta’ for oil seeds such as mustard, groundnut, sesame, soybean, and sunflower.

Vegetable production & Supply Chains

Large-scale clusters for vegetable production will be developed closer to major consumption centers.
Farmer-producer organizations, cooperatives, and start-ups for vegetable supply chains including collection, storage, and marketing will be promoted.

Digital Public Infrastructure for Agriculture

The government, in partnership with the states, will facilitate the implementation of the Digital Public Infrastructure (DPI) in agriculture for coverage of farmers and their lands in 3 years.
During this year, a digital crop survey for Kharif 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 Jan Samarth-based Kisan Credit Cards will be enabled in 5 states.

Shrimp Production & Export

Financial support for setting up a network of Nucleus Breeding Centres for Shrimp Broodstocks to be provided. Financing for shrimp farming, processing, and export will be facilitated through NABARD.

National Cooperation Policy

A National Cooperation Policy for systematic, orderly, and all-round development of the cooperative sector will be drafted to fast-track the growth of the rural economy and employment generation opportunities.
INR 1.52 Lakh Cr is provided for agriculture and the allied sector.

Priority 2: Employment & Skilling

Employment Linked Incentive

As a part of the Prime Minister’s package, three schemes to be implemented for ‘Employment Linked Incentive’:
- Scheme A: First Timers
  To provide a one-month wage (up to INR 15,000) to all persons newly entering the workforce in all formal sectors. The eligibility limit will be a salary of INR 1 Lakh per month.
- Scheme B: Job Creation in Manufacturing
  Incentivize additional employment in the manufacturing sector that is linked to the employment of first-time employees.
- Scheme C: Support to employers
  To cover additional employment in all sectors. The government will reimburse employers up to INR 3,000 per month for 2 years towards their EPFO contribution for each additional employee.

Participation of women in the workforce

Working women hostels are to be established in collaboration with the industry. The partnership will also seek to organize women-specific skilling programs and promotion of market access for women SHG enterprises.

Skilling programme

Through a new centrally sponsored scheme for skilling in collaboration with state governments and Industry:
- 20 Lakh youth will be skilled over 5 years
- 1,000 Industrial Training Institutes will be upgraded in a hub and spoke arrangements with an outcome orientation
- Course content and design will be aligned with the industry demand and new courses will be introduced for emerging needs.

Skilling Loans

Model Skill Loan Scheme to be revised to facilitate loans up to INR 7.5 Lakh with a guarantee from a government-promoted fund, thus benefitting 25,000 students every year.

Education Loans

For helping youth not covered under any benefit under government schemes and policies, financial support for loans up to INR 10 Lakh for higher education in domestic institutions will be provided.

Priority 3: Inclusive Human Resource Development and Social Justice

Saturation approach

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.
Schemes supporting economic activities by craftsmen, artisans, self-help groups, scheduled caste, scheduled tribe and women entrepreneurs, and street vendors will be strengthened.

Purvodaya

A plan for the all-round development of the eastern region, including Bihar, Jharkhand, West Bengal, Odisha, and Andhra Pradesh, will be formulated. The plan will cover the development of human resources, infrastructure, and the generation of economic opportunities.
On the Amritsar Kolkata Industrial Corridor, which will catalyze the industrial development of the eastern region, an industrial node at Gaya will be developed.
In Bihar, the development of road connectivity and power projects will be supported and new airports, medical colleges, and sports infrastructure will be constructed.

Women-led development

For promoting women-led development, the budget carries an allocation of more than INR 3 Lakh Cr for schemes benefitting women and girls.

Priority 4: Manufacturing & Services

Support for the promotion of MSMEs

Special attention to MSMEs and manufacturing, particularly labor-intensive manufacturing. The government has formulated a package covering financing, regulatory changes, and technology support for MSMEs. The following specific measures were announced:
- Credit Guarantee Scheme for MSMEs in the Manufacturing Sector
  - For facilitating term loans to MSMEs for the purchase of machinery and equipment without collateral or third-party guarantee, a credit guarantee scheme will be introduced. The scheme will operate on the pooling of credit risks of such MSMEs. A separately constituted self-financing guarantee fund will provide, to each applicant, a guarantee covering up to INR 100 Cr, while the loan amount may be larger.
- New assessment model for MSME credit
  - Public sector banks will build their in-house capability to assess MSMEs for credit, instead of relying on external assessment. They will also take the lead in developing or getting developed a new credit assessment model, based on the scoring of digital footprints of 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 the Stress Period
  - A new mechanism for facilitating the continuation of bank credit to MSMEs during their stress period was announced. While being in the Special Mention Account (SMA) stage for reasons beyond their control, MSMEs will have access to credit to continue their business and 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 INR 20 Lakh for those entrepreneurs who have availed and successfully repaid previous loans under the Tarun category.
- Enhanced scope for mandatory onboarding in TReDS
  - The turnover threshold of buyers for mandatory onboarding on the TReDS platform is to be reduced to INR 250 Cr. This will help MSMEs to unlock their working capital by converting their trade receivables into cash. This measure will bring 22 more CPSEs and 7000 more companies onto the platform. Medium enterprises will also be included in the scope of the suppliers.
- SIDBI branches in MSME clusters
  - SIDBI 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 & Safety Testing
  - Financial support for setting up 50 multi-product food irradiation units in the MSME sector will be provided. The 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 PPP 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 & Services

Industrial Parks

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.
Twelve industrial parks under the National Industrial Corridor Development Programme are to be sanctioned.

Rental Housing

Rental housing with dormitory-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 the Indian shipping industry and generate more employment.

Critical Mineral Mission

For domestic production, recycling of critical minerals, and overseas acquisition of critical mineral assets. Its mandate will include technology development, a skilled workforce, an extended producer responsibility framework, and a suitable financing mechanism.

Offshore mining of minerals

Auction of the first tranche of offshore blocks for mining, building on the exploration already carried out.

Digital Public Infrastructure Applications

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, e-commerce, education, health, law and justice, logistics, MSME, services delivery, and urban governance.

Integrated Technology Platform for IBC eco-system

An Integrated Technology Platform will be set up to improve the outcomes under the Insolvency and Bankruptcy Code (IBC) to achieve consistency, transparency, timely processing, and better oversight for all stakeholders.

Voluntary closure of LLPs

The services of the Centre for Processing Accelerated Corporate Exit (C-PACE) will be extended for the voluntary closure of LLPs to reduce the closure time.

National Company Law Tribunals

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 5: Urban Development

Cities as Growth Hubs

Working with states, the government will facilitate the development of Cities as Growth Hubs. This will be achieved through economic and transit planning and orderly development of peri-urban areas utilizing town planning schemes.

Creative redevelopment of cities

For creative brownfield redevelopment of existing cities with a transformative impact, the 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 Awas Yojana Urban 2.0, the housing needs of 1 Cr urban poor and middle-class families will be addressed with an investment of INR 10 Lakh Cr. This will include the central assistance of INR 2.2 Lakh Cr in the next 5 years.
Enabling policies and regulations for efficient and transparent rental housing markets with enhanced availability will also be put in place.

Water Supply and Sanitation

In partnership with the State Governments and Multilateral Development Banks, water supply, sewage treatment, and solid waste management projects and services for 100 large cities through bankable projects will be promoted. These projects will also envisage the use of treated water for irrigation and the filling up of tanks in nearby areas.

Priority 6: Energy Security

Energy Transition

A policy document on appropriate energy transition pathways that balances the imperatives of employment, growth, and environmental sustainability will be drafted.

PM Surya Ghar Muft Bijli Yojana

PM Surya Ghar Muft Bijli Yojana has generated a remarkable response with more than 1.28 Cr registrations and 14 Lakh applications, and the government will further encourage it.

Pumped Storage Policy

A policy for promoting pumped storage projects will be drafted for electricity storage and facilitating smooth integration of the growing share of renewable energy with its variable & intermittent nature in the overall energy mix.

Research and development of small and modular nuclear reactors

Nuclear energy is expected to form a significant part of the energy mix for Viksit Bharat.
The government will partner with the private sector to set up Bharat Small Reactors, research & develop of Bharat Small Modular Reactor, and research & development of newer technologies for nuclear energy.

Advanced Ultra Super Critical Thermal Power Plants

The development of indigenous technology for Advanced Ultra Super Critical (AUSC) thermal power plants with much higher efficiency has been completed. A joint venture between NTPC and BHEL will set up a full-scale 800 MW commercial plant using AUSC technology. The government will provide the required fiscal support. Moving forward, the development of indigenous capacity for the production of high-grade steel and other advanced metallurgy materials for these plants will result in strong spin-off benefits for the economy.

Roadmap for ‘hard to abate’ industries

A roadmap for moving the ‘hard to abate’ industries from ‘energy efficiency’ targets to ‘emission targets’ will be formulated. Appropriate regulations for the transition of these industries from the current ‘Perform, Achieve and Trade’ mode to the ‘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 7: Infrastructure

Infrastructure investment by Central Government

Strong fiscal support for infrastructure to continue over the next 5 years, in conjunction with imperatives of other priorities and fiscal consolidation. This year, INR 11,11,111 Cr has been provisioned for capital expenditure. This would be 3.4% of our GDP.

Infrastructure investment by state governments

Encouragement to states to provide support of similar scale for infrastructure, subject to their development priorities. A provision of 1.5 Lakh Cr for long-term interest-free loans has been made to support the states in their resource allocation.

Private investment in infrastructure

Investment in infrastructure by the private sector will be promoted through viability gap funding and enabling policies and regulations. A market-based financing framework will be brought out.

Pradhan Mantri Gram Sadak Yojana (PMGSY)

Phase IV of PMGSY will be launched to provide all-weather connectivity to 25,000 rural habitations.

Tourism

The government’s 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, the following measures were proposed:
- Comprehensive development of Vishnupad Temple Corridor and Mahabodhi Temple Corridor will be supported to transform them into world-class pilgrim and tourist destinations.
- Comprehensive development of Rajgir.
- The development of Nalanda as a tourist center besides reviving Nalanda University.
- Development of Odisha’s scenic beauty, temples, monuments, craftsmanship, wildlife sanctuaries, natural landscapes, and pristine beaches to make it an ultimate tourism destination.

Priority 8: Innovation, Research & Development

Anusandhan National Research Fund for basic research and prototype development to be operationalized. Further, a mechanism to be established for spurring private sector-driven research and innovation at a commercial scale with a financing pool of INR 1 Lakh Cr.

Space Economy

With the government’s continued emphasis on expanding the space economy by 5 times in the next 10 years, a venture capital fund of INR 1,000 Cr will be set up.

Priority 9: Next Generation Reforms

Economic Policy Framework
- An Economic Policy Framework to be formulated 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.
- The government will initiate and incentivize reforms to improve the productivity of factors of production and facilitate markets and sectors to become more efficient. These reforms will cover all factors of production, namely land, labor, capital, entrepreneurship, and technology as an enabler of improving total factor productivity and bridging inequality.
- For promoting competitive federalism and incentivizing states for faster implementation of reforms, a significant part of the 50-year interest-free loan is to be earmarked. Working with the states, the following reforms will be initiated:
  - Land-related reforms by state governments
    - Land-related reforms and actions, both in rural and urban areas, will cover land administration, planning and management, and 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 will include the assignment of a Unique Land Parcel Identification Number (ULPIN) or Bhu-Aadhaar for all lands, Digitization of cadastral maps, Survey of map sub-divisions as per current ownership, Establishment of land registry, and Linking to the farmers registry. These actions will also facilitate credit flow and other agricultural services.
    - 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 the improvement of the financial position of local urban bodies.
  - Reforms
    - The government will facilitate the provision of a wide array of services to labor, including those for employment and skilling. A comprehensive integration of the e-ashram portal with other portals will facilitate such a one-stop solution. Open architecture databases for the rapidly changing labor market, skill requirements available job roles, and a mechanism to connect job aspirants with potential employers and skill providers will be covered in these services.
    - Shram Suvidha and Samadhan portals will be revamped to enhance ease of compliance for industry and trade.
    - To meet the financing needs of the economy, the 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
    - A taxonomy for climate finance for enhancing the availability of capital for climate adaptation and mitigation to be developed. This will support the achievement of the country’s climate commitments and green transition.
  - Variable Capital Company structure
    - The government will seek the required legislative approval for providing an efficient and flexible mode for financing the leasing of aircraft and ships, and pooled funds of private equity through a ‘variable company structure’.
  - Foreign Direct Investment and Overseas Investment
    - The rules and regulations for Foreign Direct Investment and Overseas Investments will be simplified to facilitate foreign direct investments, nudge prioritization, and promote opportunities for using Indian Rupee as a currency for overseas investments.
  - Use of Technology
    - Adoption of technology towards digitalization of the economy to be enhanced.
  - Ease of Doing Business
    - To enhance ‘Ease of Doing Business’, the government is already working on the Jan Vishwas Bill 2.0. Further, states will be incentivized for the implementation of their Business Reforms Action Plans and digitalization.
  - Data and Statistics
    - For improving data governance, collection, processing, and management of data and statistics, different sectoral databases, including those established under the Digital India mission, will be utilized with active use of technology tools.

Taxation

Indirect Taxes

A comprehensive review of the rate structure over the next six months will rationalize and simplify customs duty rates to facilitate trade, remove duty inversion, and reduce disputes.

Sector-specific customs duty proposals:

- Medicines and Medical Equipment
  - Fully exempt three more cancer medicines from customs duties.
  - Changes in the BCD on x-ray tubes & flat panel detectors for use in medical x-ray machines under the Phased Manufacturing Programme, to synchronize them with domestic capacity addition.
- Mobile Phone and Related Parts
  - Reduction of the BCD on mobile phones, mobile PCBA, and mobile chargers to 15%.
- Critical Minerals
  - The government proposed to fully exempt customs duties on 25 critical minerals and reduce BCD on two of them. This will provide a major fillip to the processing and refining of such minerals and help secure their availability for strategic and important sectors like nuclear energy, renewable energy, space, defense, telecommunications, and high-tech electronics.
- Solar Energy
  - To support the energy transition, the list of exempted capital goods for use in the manufacture of solar cells and panels in the country is to be expanded. Further, given sufficient domestic manufacturing capacity of solar glass and tinned copper interconnect, the government proposed not to extend the exemption of customs duties provided to them.
- Marine Products
  - To enhance competitiveness, BCD on certain broodstock, polychaete worms, shrimp, and fish feed is to be reduced to 5%.
  - Exemption of customs duty on various inputs for the manufacture of shrimp and fish feed.
- Leather and Textile
  - To enhance the competitiveness of exports, the government proposed to reduce BCD on real downfilling material from duck or goose.
  - The list of exempted goods for the manufacture of leather and textile garments, footwear, and other leather articles for export is to be expanded.
  - To rectify inversion in duty, the government proposed to reduce BCD, subject to conditions, on methylene diphenyl diisocyanate (MDI) for the manufacture of spandex yarn from 7.5 to 5%.
  - The export duty structure on raw hides, skins, 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, reduction in customs duties on gold and silver to 6% and that on platinum to 6.4%.
- Other Metals
  - To reduce the cost of production of Steel and copper, the government proposed to remove the BCD on ferro nickel and blister copper. The nil BCD on ferrous scrap and nickel cathode and concessional BCD of 2.5% on copper scrap continue.
- Electronics
  - To increase value addition in the domestic electronics industry,
    Removal of the BCD, subject to conditions, on oxygen-free copper for the manufacture of resistors. Certain parts for the manufacture of connectors are to be exempted as well.
- Chemicals and Petrochemicals
  - To support existing and new capacities in the pipeline, an increase in the BCD on ammonium nitrate from 7.5 to 10%.
- Plastics
  - To curb imports of PVC flex banners, the BCD on them is to be increased from 10 to 25%.
- Telecommunication Equipment
  - To incentivize domestic manufacturing, BCD is to be increased from 10 to 15% on PCBA of specified telecom equipment.
- Trade facilitation
  - To promote domestic aviation and boat and ship MRO, the period for exporting goods imported for repairs will be increased to one year.
  - The time limit for re-import of goods for repairs under warranty is to be increased from three to five years.

Direct Taxes

Investment

To bolster the Indian start-up eco-system, boost the entrepreneurial spirit, and support innovation, the angel tax is to be abolished for all classes of investors.
To give a fillip to cruise tourism, an employment-generating industry, a simpler tax regime for foreign shipping companies operating domestic cruises in the country was proposed.
To further promote the development of the diamond cutting and polishing sector, safe harbor rates are to be applied for foreign mining companies selling raw diamonds in the country.
To attract foreign capital for India’s development needs,
The corporate tax rate on foreign companies will be reduced from 40 to 35%.

Budget Estimates 2024-25

For the year 2024-25, the total receipts other than borrowings and the total expenditure are estimated at Rs 32.07 lakh crore and Rs 48.21 lakh crore respectively.
The net tax receipts are estimated at Rs 25.83 lakh crore and the fiscal deficit is estimated at 4.9% of GDP. Also, the government will aim to reach a deficit below 4.5% next year.
The gross and net market borrowings through dated securities during 2024-25 are estimated at Rs 14.01 lakh crore and Rs 11.63 lakh crore respectively.
The budget speech highlighted India’s low and stable inflation moving towards the 4% target, with specific measures to ensure an adequate supply of perishable goods.

Disclaimer: The above information and details are taken from the ‘Team India Blog’ at investindia.gov.in and points from Press Information Bureau.

Inspiration Study Circle

Explained: Union Budget 2024-25

Table of Contents

Inspiration Study Circle Explained: Union Budget 2024-25

Budget Theme

Budget Priorities

Focus Area:

Priority 1: Productivity and Resilience in Agriculture

Priority 2: Employment & Skilling

Priority 3: Inclusive Human Resource Development and Social Justice

Priority 4: Manufacturing & Services

Priority 5: Urban Development

Priority 6: Energy Security

Priority 7: Infrastructure

Priority 8: Innovation, Research & Development

Priority 9: Next Generation Reforms

Taxation

Direct Taxes

Budget Estimates 2024-25

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INSPIRATION STUDY CIRCLE

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Inspiration Study Circle

Explained: Union Budget 2024-25

Table of Contents

Inspiration Study Circle Explained: Union Budget 2024-25

Budget Theme

Budget Priorities

Focus Area:

Priority 1: Productivity and Resilience in Agriculture

Priority 2: Employment & Skilling

Priority 3: Inclusive Human Resource Development and Social Justice

Priority 4: Manufacturing & Services

Priority 5: Urban Development

Priority 6: Energy Security

Priority 7: Infrastructure

Priority 8: Innovation, Research & Development

Priority 9: Next Generation Reforms

Taxation

Direct Taxes

Budget Estimates 2024-25

Recent Post​

UPSC Mains 2025 Analysis and Overview

Last Minute Preparation Tips for UP PCS Prelims 2025

Explained: Next-Gen GST Overhaul and Reforms

Explained: Vikram-32 Chip

UPSC Prelims 2026 Test Series

UPPSC- PCS 2025 Prelims Test Series

INSPIRATION STUDY CIRCLE

Important Links

Our Visitor

Contact Us

Recent Post