india budget 2013

7/29/2019 India Budget 2013

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INDE

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BUDG

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NochangesinTaxSlabs

10%Surchargeforthose

withIncomeaboveRs.1

crore

AllWomansBanktobe

started

FiscalDeficitexpectedto

be4.8%

15%Investment

allowanceforinvestment

over100cr

SERVICE

TAX/EXCISE/CUSTOMS

NoChangeinTax%

Investmentsfor

Developmentof

Infrastructuresector&

Agriculturalsector

NewProposals

for

developmentofFinancial

Sector

1%TDSonproperty

transactionsabove50

Lacs

Indiahas

high

growth

potential

Indiasgrowthisnext

onl toChina


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DIRECTTAXES:NONCORPORATETAXES

BudgetImpactonIndividuals,HUF,Firm &LLPThere are no changes in the tax slabs including the Basic

exemptionlimits.Thepreviousyeartaxslabsistobecontinued

forNonCorporatesasmentionedbelow:

For

Senior

Citizens,

age

between

60

79

years

being

a

residentinIndiathebasicexemptionisRs.2,50,000/

For Senior Citizens, above the age of 80 years being aresidentinIndiathebasicexemptionisRs.5,00,000/

For other assesses including Women Assessee, HUF, NonResident,

the

basic

exemption

is

Rs.2,00,000/

ForFirms(includingLLP),taxrateremainssameat30%

AdditionalBurdenoftaxafterBudget: Surcharge is levied @ 10% on Tax Amount for No

Corporate Assessee whose Net Total Income is more tha

Rs.1Crore.

TaxRebate New rebate section 87A is introduced for Residen

Individual whose Total Income is not more than R

5,00,000/. As per this section, Rebate of Rs. 2,000/ o

Total Taxable amount, whichever is lower is allowable a

deductionfromhistaxLiability.

AdditionalBenefits(Exemptions): U/s10(10D)thematurityamountofinsurancereceivedwith

respecttopolicy issuedonorafter01/04/2013for persons

with disabilitymentionedin80Uanddiseasesmentionedin

80DDB shall not be taxableprovidedpremiumpaidhasnotexceeded 15% as against 10% in respect of other lifeinsurancepolicies.


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TaxImpactbefore&afterBudget

Illustration:

(Amountsin

Rupees)

Taxable

Income

ForIndividualTaxPayers ForSeniorCitizen ForVerySeniorCitizen

Tax

Before

Budget

TaxAfter

Budget

TaxSavings/

(Burden)

Tax

Before

Budget

TaxAfter

Budget

TaxSavings/

(Burden)

Tax

Before

Budget

TaxAfter

Budget

TaxSavings/

(Burden)

2,70,000 7,210 5,210 2,000* 2,060 60 2,000* Nil Nil Nil

25,00,000 5,97,400 5,97,400 NIL 5,92,250 5,92,250 NIL 5,66,500 5,66,500 Nil

1,20,00,000 35,32,900 38,86,190 (3,53,290)** 35,27,750 38,80,525 (3,52,775)** 35,02,000 38,52,200 (3,50,200)**

*SavingsduetoRebateu/s87A

**BurdenduetoSurcharge@10%


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DIRECTTAXES:OTHERPROVISIONS

SecurityTransactionTax

SecurityTransaction

Tax

on

futures

is

reduced

from

Rs.

17/ perlakhtoRs.10/ perLakh.

Security Transaction Tax on Intraday transaction is

reducedtoRe.1perlakh.

Commodity Transaction Tax (CTT) introduced. Seller of

Commodity has topay Rs.10/ per lakhofCTTon Sale

Value/Value of Transaction (other than agricultural

products).Theabovemayboostthestockmarket

WithholdingTax

TDStobemadeu/s194IA@1%onSaleProceeds

ofImmovablePropertyotherthanagriculturalland,

if Sale Consideration exceeds Rs. 50 LACs and

purchased from Residential Assessee. This is totrack sale of all immovable properties and bringthemintotaxnet.

ThereisnochangeinTDSRatesandthresholdLimit. In case of TDS where the income payable to the

recipient is exceeding the limits specified for the

levy of surcharge on such recipient, the specified

rates should also be increased by the applicable

surcharge.

Increased the rate of TDS on payments by way of

royalty and fees for technical services to non

residentsfrom10%to25%.


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WealthTax

UrbanLand

definition

enhanced:

The

amendment

has

impact

on

capital

gains

in

Income

Tax

Act

as

well

as

Wealth

Tax:

VacantUrbanLandisataxablewealth.Tobetaxable,itshouldhavebeenlocatedwithinthemunicipalareaorwithinaprescribed

distancefromsuchmunicipalarea,suchdistancenotbeingmorethan8kms.Inrespectofvacantlandoutsidethemunicipallimitsonly

fewmunicipalitieswerenotifiedforthispurpose.ThechangeindefinitionbringsintotheambitofWealthTaxmorevacantlands.Thishas

beenachievedbybringinginlandsituatedoutsideallmunicipalareasinthepurviewasfollows:

i) Populationofmunicipality between10,000to1Lacwithin2kmsfromthe municipallimits

ii)

Population

of

municipality

between

1

Lac

to

10

Lac

with

in

6

kms

from

the

city/

municipal

limits

iii) PopulationofmunicipalityBeyond10Lacwithin8Kmsfromthecity/municipallimits.

Furtherforthispurposetheyhaveclarifiedthatdistancewouldbeaeriallymeasured.

SimilaramendmentshavebeenmadetothedefinitionofagriculturallandandcapitalassetintheIncomeTaxprovisions.

Section14B:

Filing

of

Returns

electronically

Theboardmaymakerulesforfurnishingthereturninelectronicformandalsoformandmannerinwhichreturninelectronicformmay

befurnished.

Section14A:PowerofBoardtodispensewithfurnishingdocuments,etc.,withreturnofWealth

TheBoard

may

make

rules

not

to

furnish

documents,

statements,

receipts,

certificates,

audit

reports,

reports

of

registered

valuer

or

any

otherdocuments,otherwiserequiredtobefurnishedexceptu/s14BalongwithReturnsatthetimeoffiling.HoweverwhendemandedthesametobetobeproducedbeforetheAssessingofficer.ThisistoenableefilingofWealthTaxreturns.


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DIRECTTAXES:CORPORATE

TaxRates

TheTaxRateapplicabletocompanieswillcontinuetobethe

samei.e.,30%incaseofDomesticCompaniesand40%incase

ofForeignCompanies.

Surcharge will continue to be the same i.e., 5% in case of

Domestic Companies and 2% in case of Foreign Companies

whosetotalincomeexceedsRs.1crorebutnotmorethan10

crores.

Surcharge is enhanced from 5% to 10% in case of domestic

companies and from 2% to 5% in case of foreign companies

whosetotalincomeexceedsRs.10Crores.

Surcharge is enhanced from 5% to 10% on dividend

distribution tax paid by Companies & Mutual Fund Houses.

Thiswill

reduce

the

distributable

surplus.

AdditionalsurchargeshallbeapplicableonlyforFY20132014.

NochangewithrespecttoCess.

EXEMPTIONS

Section10(23FB)EnlargedtaxexemptionVentureCapital

Company{Modified}

Venture

Capital

Companies

enjoyed

exempt

income

where

specified

conditions are met. These were pass through entities, i.e. the tax is

payable on distribution to Venture Capital Company investors. Now

this exemption has been extended even to Category 1 Alternative

Investment Fund registered Venture capital Fund and regulated by

SEBI.Thisisapplicablewhereitisnotlisted,2/3rd

ofitsinvestiblefunds

are

invested

in

unlisted

securities

and

where

their

directors

or

related

parties do not hold more than 10% equity in companies where they

invest.

TAXON

DISTRIBUTED

INCOME

Section115RIncreasedDistributionTaxonIncomedistributedbyMutualFundstoIndividuals/HUF{Modified}

TheTaxonincomedistributionbyMutualFundsotherthanonliquidfundsandmoneymarketfundstoIndividual/HUFUnitholdershas

beenincreasedfrom12.5%to25%.

Anyincomedistributedbyamutualfundunderaninfrastructuredebtfundschemetoanonresident(notbeingacompany)oraforeign

company,themutualfundshallbeliabletopayincometaxattherateof5%.


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INVESTMENTALLOWANCE

Sec32AC

Deductions

w.r.t

to

Plant

&

Machinery

purchasedabove100crore{New}

Investment allowanceat the rateof 15 percentwill be available to

manufacturing companies that invest more than 100 crore in

aggregateinnewplantandmachineryduringtheperiod1.4.2013to

31.3.2015.

If such Plant & Machinery is sold within 5 years from the date of

installation,theamountofdeductionallowedinrespectofsuchnew

assetshallbedeemedtobethe incomeoftheassesseechargeable

undertheheadProfitsandgainsofbusinessorprofession.Except

forassetstransferredincourseofamalgamationordemerger

BUSINESSEXPENDITUREDEDUCTIONS

Sec 36(1) (xvi) Deduction of Commodities transaction

taxpaid(CTT){New}

CTT paid in respect of commodity transactions will be allowed as

deduction for computing profits from commodity transaction

business.

SPECIALPROVISIONS

Section43CA

Special

provision

for

Deemed

value of consideration for transfer of Land &

Buildingotherthancapitalassets incertaincases

{New}

In case of transfer of Land & building, other than in the

natureof

capital

asset,

such

as

Stock

In

trade

etc.,

the

value

of transfer is deemed to be the value adopted for the

purpose of stamp duty by the state govt. This would be

applicablewheretheactualtransactionvalue is lowerthan

theabovevalue.Thisissimilarto50Cprovisionsforcapital

assets. Where the date of registration and agreement is

different,

the

value

on

the

date

of

the

agreement

is

considered where the payment is made in a mode other

thanCASHonorbeforetheagreementdate.


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Section80GDeductionw.r.tDonationsmade {Modified}

Donationsmade

to

National

Children

Fund

eligible

for

100

percent

deduction.

Section80GGBDeductioninrespectofcontributionsgivenbycompaniestopoliticalparties{Modified}

In computing the total income of an assessee, being an Indian company, there shall be deducted any sum contributed by it, in the

previousyeartoanypoliticalparty.

DeductionshallnotbeallowedunderthissectioninrespectofanysumcontributedbywayofCASH.

Section80GGCDeductioninrespectofcontributionsgivenbyanypersontopoliticalpartiesnowrestrictedNON

CASHdonations{Modified}

In computing total income of an assessee, being any person other than local authority and every artificialjuridical person shall be

eligibleforadeductionofamountofcontributionmadebyhimtoapoliticalparty.

Deductionshall

not

be

allowed

under

this

section

in

respect

of

any

sum

contributed

by

way

of

CASH.

DeductionforPowerProjectsSec80IA{Modified}Deduction benefit extended for another year i.e., till 31st March, 2014 (A.Y. 20142015) under section 80IA towards Generation or

GenerationandDistributionofPowerandlayingandrenovationofTransmissionlines.


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DIRECTTAXES:PROCEDURES&OTHERS

Section139(9)

Defective

Return:

Filing of Tax Returns without discharging of full or partial tax liability is

consideredasDefectivereturns.Therebythereturnsshouldbefiledoncethe

taxliabilityisdischargedalongwithinterest.

SpecialAuditrequestbyAssessingOfficer Section142(2A)

Ifthe

Assessing

Officer,

not

only

with

respect

to

the

nature

&

complexity,

but

also

with

respecttoVolume,doubtsaboutthecorrectness,multiplicityoftransactionsofthe

booksofaccountsoftheasseesseeorthespecifiednatureofbusinessofthe

asseesseeisoftheopinionthatthebooksofaccountoftheassesseeisrequiredtobe

auditedbyaCharteredAccount,hemaysodirectwiththepreviousapprovalofChief

CommissionerorCommissioner.

PenaltyforNonFilingofAIR Section271FA

FailuretofurnishAnnualInformationReturnwithintimeprescribedbysection285BA

shallattractapenaltyofRs.100/ perdayuntilthedefaultcontinues.

FailuretofurnishtheAnnualInformationReturnwithinthetimespecifiedbyanotice

issuedshallattractapenaltyofRs.500/ perdayuntilthedefaultcontinuesbeginning

fromthedayfollowingtheduedatespecifiedinthenoticeforfurnishingthereturn.


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INDIRECTTAXES:SERVICETAX

NoChangeinServiceTaxRate

ChangeinAbatementNotificationST26/2012byST2/2013wef1Mar13

Particulars Existing Proposed Condition

Construction of a complex,

building, civil structure or a part

thereof, intended for a sale to a

buyer,

wholly

or

partly

exceptwhere entire consideration is

received after issuance of

completion certificate by the

competentauthority,

i. CENVAT credit on

inputs used for

providing the taxable

service

has

not

beentaken under the

provisions of the

CENVAT Credit Rules,

2004;

ii. The value of land is

included in the amount

chargedfromtheservicereceiver.

(i) for residential unit having

carpetareaupto2000squarefeet

or where the amount charged is

lessthanrupeesonecrore;

75% 75%

(ii)forotherthanthe(i)above. 75% 70%

LuxuryApartmentwillcostmore

VoluntaryComplianceEncouragementScheme,

2013(VCES)Introducedtoencouragevoluntary

compliancewithfollowingfeatures;

(i)Theschemecanbeavailedofbynonfilersor

stopfilers or persons who have not made a

truthful declaration in their return. However it

will not be applicable to persons against whom

any inquiry or investigation is pending by the

issueofsearchwarrantorsummonorbywayof

audit;

(ii) The defaulter will be required to make a

truthful declaration of all his pending tax dues

(from

October1,

2007

to

December

31,

2012)

andpayatleasthalfofthatbeforeDecember31,

2013;remaininghalftobepaidby:

(a) June30,2014withoutinterest;or

(b)ByDecember31,2014withinterestfrom

July1,2014onwards;

(iii)On

compliance

with

all

the

requirements

the

person will have immunity from interest (as

specified),penaltiesandotherproceedings;

Itisclarifiedthatthetaxpayerswillneedto

settletheirduesfortheperiodafterDecember

31,2012underthepresentlaw.

Tobe

notified


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INDIRECTTAXES:SERVICETAXCONT.

LegislativeAmendments

RelevantSection Upto28022013 W.E.FdateofenactmentofFinanceBill

Section77(1)(a) Failure to take registration a penalty

which may extend to ten thousand

rupeesortwohundredrupeesforevery

dayduringwhichsuchfailurecontinues,

whichever is higher, starting with the

firstday

after

the

due

date,

till

the

date

ofactualcompliance

Thewordsortwohundredrupeesforevery

day during which such failure continues,

whicheverishigher,startingwiththefirstday

after the due date, till the date of actual

compliancearedeleted

In other words penalty is restricted to Rs

10,000/

Section78A NoProvisions Impose penalty on directors and officials of

the company for specified offences in cases

ofwillfulactions.

Section89(1)(d) Imprisonment extends to 3 years in

respectof

failure

to

remit

the

collected

servicetaxbeyondsixmonths.

Imprisonmentextendsto7yearsinrespectof

failure

to

remit

the

collected

service

tax

beyondsixmonths.

InclusioninNegativeList(w.e.fthedateofenactmentofFinanceBill)

a. Vocational courses offered by institutes affiliated to the State Council of Vocational Training and testing activities in

relationto

agriculture

and

agricultural

produce.

b. Filmindustry fullexemptionofservicetaxgrantedoncopyrightoncinematographybelimitedtothefilmsexhibitedin

cinemahallsonly.

INDIRECT TAXES SERVICE TAX CONT


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Amendmentin

Mega

Exemption

Notification

ST

25/2012

by

ST

2/2013

wef

1Apr

2013

1 ServiceProvidedbyauxiliaryeducationalservicesandrentingofimmovablepropertyby educationalinstitutes

willnotbeavailable.EducationInstitutionslettingoutcommercialpropertywilllevyservicetax.

2 Thebenefitofexemption inrelationtocopyrightsforcinematographfilmswillnowbeavailableonlytofilms

exhibited

in

a

cinema

hall

or

theatre.

This

will

allow

service

providers

to

pass

on

input

tax

credits

to

taxable

end

users.

3 NoExemptionavailabletoairconditioned(noncentrallyairheated)restaurants;thedualrequirementearlier

thatitshouldalsohavealicensetoservealcoholisbeingdoneawaywith. NowallAirConditionedrestaurants

[email protected]%.WouldalsobeentitledtoInputCredit.

4

Theexemptions

available

to

transportation

of

goods

by

railway

and

vessel

and

services

provided

by

agoods

transportation agency (GTA) are being harmonized. Thus exemption to transportation of petroleum and

petroleum products, postal mails or mail bags and household effects by railways and vessels will not be

available while the benefit of transportation of agricultural produce, foodstuffs, relief materials for specified

purposes,chemical fertilizersandoilcakes,registerednewspapersormagazinesanddefenceequipmentswill

beavailabletoGTAs.

5 The exemptions for vehicle parking to general public and repair or maintenance of government aircrafts are

beingwithdrawn.

6 Thebenefittocharitiesprovidingservicesforadvancementofanyotherobjectofgeneralpublicutilityupto

Rs25Lakhwillnotbeavailable.HoweverthethresholdexemptionwillcontinuetobeavailableuptoRs10lakh

INDIRECTTAXES:SERVICETAXCONT.


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SECTORALIMPACT

Power:

Alwaysanucleus tohighgrowth.But due toseveralsociopoliticalupheavals the

new projects has taken a back seat. Also availability of coal and associated

environmentissueshasrenderedourcoalbasedthermalplantsperformingbelow

capacity, resulting in huge energy gap. The government has expressed its

determinationtobridgethegapbydeclaringthefollowingsopstothesector.

BasiccustomsdutyonsteamcoalisbeingincreasedfromNilto2%andCVD

from

1%

to

2%.

Basic

customs

duty

on

bituminous

coal

is

being

reduced

from5%to2%andCVDfrom6%to2%.Thiswillleadtocheapergeneration

costforthermalpower.

Reintroduction of generation based incentive for wind energy projects

andallocatedRs.800croreonthatground.

GovernmentwillprovidelowcostfinancefromNationalCleanEnergyFund

(NCEF)toIREDAforlendingtorenewableenergyprojects.

To improvepowersupply intheLehKargil regionandconnect theLadakh

region to thenortherngrid, the Government willconstruct a transmission

systemfromSrinagartoLehatacostofRs.1,840crore.Iproposetoprovide

Rs.226crorein201314fortheproject.

Rs.5,580croreallottedforDept.ofAutomicEnergy.

Media&Entertainment:

BasiccustomsdutyonSetTopBoxes

forTVisbeingincreasedfrom5%to

10%topromotedomestic

manufacturers.

Theexemptionofservicetaxgrantedoncopyrightoncinematographyis

nowrestrictedtofilmsexhibitedin

cinemahallsonly.

Servicetaxextendedtoair

conditionedrestaurantsthatdonot

serveliquor

Itis

proposed

to

expand

private

FM

radioservicesin294morecitieswith

839newFMchannels.


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Insurance

Amulti

pronged

approach

will

be

followed

to

increase

the

penetration

of

insurance,

both

life

and

general,

in

the

country.

To

accomplish

thatthefollowingproposalsaremadeinconsultationwithIRDA.

InsurancecompaniescanopenbranchesinTierIIcitiesandbelowwithoutpriorapprovalofIRDA.

AlltownsofIndiawithapopulationof10,000ormorewillhaveanofficeofLICandanofficeofatleastonepublicsectorgeneral

insurancecompanybyMarch2014.

Banks&bankingcorrespondencewillbepermittedtoactasinsurancebrokers&KYCofbankswillbesufficientforinsurance

policiesto

improve

penetration.

TheInsuranceLaws(Amendment)BillandthePFRDABillarebeforetheHouse.

TheRashtriyaSwasthiyaBimaYojanacovering 34millionBPLfamiliesnowwillbeextendedtoothercategoriessuchasrickshaw,

autorickshawandtaxidrivers,sanitationworkers,ragpickersandmineworkers.

Increaseof80Cbenefitoninsurancepoliciesupto15%ofsumassuredisexpectedtoboostthissector.

Textile

TocontinuetheTechnologyUpgradationFundSchemeintextilesectorin12thplantargetedallocationwill

beRs.1,50,000crore. Themajorfocuswouldbeonmodernisationofthepowerloomsectorwithallocation

ofRs.2,400crorein201314forthepurpose.

ApparelParkstobesetuptoboostexports.

Rs.500crorehasbeenallocatedtoaddresstheenvironmentalconcernoftextileindustry.

Handloom weavers and cooperatvive societies will be provided with working capital and term with a

concessionalinterestrateof6%

Cheer Basiccustomsdutyisbeingreducedfrom7.5%to5%ontextilemachinery&parts.Zeroexciseduty

forbrandedreadymadegarmentsandmadeupsincaseofcotton.

Dampener Basiccustomsdutyonrawsilk(notthrown),ofallgradesisbeingincreasedfrom5%to15%.

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|Credits|

9 CoverPages:Nandish

9 EconomicSurvey:Suraj

9 BudgetEconomicHighlights:Suraj

9Direct

Taxes

:

Kiran,

Rajiv,

Suhas,

Priya

Charan,

Vinod,

Srujan,

&

Sharanya

9 IndirectTaxes:Nandish,Nagaraja&BDChandrashekar

9 FEMA:Sushma&YeshaShah

9 CorporateLaw&OtherLaws:Sushma&YeshaShah

9

SectoralImpact

:Subyasachi

Dutta

&

Karthik

9 Publishing:Nandish&Vivek

9 Distribution:Shobha&Nagendra Supportedby

Shekar & Yatish

Chartered Accountants

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Disclaimer:

This summary of Union Budget 2013 is compiled by Suresh & Co andAnnveshanfor restrictedcirculation only. It should not be relied upon as a substitutefor detailed advice or a basisforformulatingbusinessdecisions,althoughweendeavortoprovideaccurateandtimely information,andtherecanbenoguaranteeandsuchinformationisaccurateasofthedateitisreceivedorthatitwillcontinuetobeaccurateinfuture.

AnnveshanBusiness Solutions Pvt Ltd.,

# 6 / B-1, 2nd Floor, M.N.K. Rao RoadOff Govindappa Road

BasavanagudiBengaluru 560 004

Ph: 080 65670048 - 52

Suresh & Co.,Chartered AccountantsNo. 43/61, SrinidhiSurveyors Street,

BasavanagudiBengaluru 560 004Ph: 080 65670016 - 20

india budget 2013

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