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Less Tax, More Investments: What The Nation Expects From Interim Budget 2024

With the Lok Sabha elections just around the corner, India¡¯s Finance Minister will present the interim budget 2024 on February 1. This will be the sixth time she presents a union budget for the country, and all eyes will be on what the Finance Minister has in store for taxpayers. And just like every year¡¯s budget, there are a lot of expectations pinned to this year¡¯s budget as well, especially because this will be the current BJP led govt¡¯s last budget presentation before the nation goes into elections in April-May.
Vanya Gautam Updated on Jan 31, 2024, 10:53 IST

With the Lok Sabha elections just around the corner, India¡¯s Finance Minister will present the interim budget 2024 on February 1. This will be the sixth time she presents a union budget for the country, and all eyes will be on what the Finance Minister Nirmala Sitharaman has in store for taxpayers.?

And just like every year¡¯s budget, there are a lot of expectations pinned to this year¡¯s budget as well, especially because this will be the current BJP led govt¡¯s last budget presentation before the nation goes into elections in April-May.

So here¡¯s a look at what various industry experts across different sectors of the country expect from the interim budget 2024 which FM Sitharaman will present soon.

Industry Experts Share Big Expectations From Interim Budget 2024

Interim Budget 2024 expectations/pti

1. Multiple Measures For Boosting Real Estate Sector

Nilesh Tribhuvann, Founder & Managing Partner of? White & Brief, Advocates & Solicitors shares his expectations on behalf of the real estate sector, "As we approach the Interim Budget for 2024-25, I strongly advocate for the government to accord industry status to the real estate sector, a move that could significantly boost its growth trajectory. Implementing measures such as single window clearance, tax breaks, and GST rationalization are imperative to foster a conducive environment for real estate development.?

real estate sector budget 2024 expectations/moneycontrol

Specifically focusing on affordable housing through policy impetus and fiscal support can not only revive the sector but also address the pressing housing gap. In this budget, I anticipate key reforms including infrastructure status for affordable housing, lower GST rates, and a simplified taxation structure for REITs, all of which will stimulate demand and attract crucial investments. Moreover, prioritizing transparency through debt restructuring options, improved credit availability, and digitization initiatives will fortify the sector's resilience in the post-pandemic era."

2. Investment Towards Emergency Healthcare

Pranav Bajaj, Co-Founder, Medulance Healthcare opines ¡°As advocates for advancing healthcare resilience, Medulance Healthcare eagerly anticipates the upcoming budget as a pivotal opportunity to fortify India¡¯s emergency services. Recognizing the indispensable role of ambulances and the paramedic sector, we urge the government to prioritize strategic investments in these areas to improve response times and overall emergency medical care efficacy. A key expectation is the revision of the GST structure for ambulance procurement.?

Currently burdened with a 28% GST, we propose a significant reduction to 0%. This move not only alleviates financial constraints but also incentivizes the nationwide enhancement of emergency fleets, contributing to faster and more effective emergency response. We commend the government's progressive stance in exempting consumers from GST on emergency services, ensuring immediate medical attention remains accessible without additional financial burdens. We hope this exemption continues, affirming the government's dedication to providing accessible emergency healthcare for all. Medulance Healthcare views this budget not just as a fiscal adjustment but as an investment in the health and safety of our citizens. We look forward to a budget that not only acknowledges the critical role of emergency services but actively contributes to their enhancement, reflecting a commitment to the well-being of the nation."

3. Increase Tax Rebate To Rs 7.5 Lakh

tax rebate budget 2024/mint

According to Prateek Bansal, Partner, Taxation & Regulatory, White & Brief Advocates & Solicitors, "Anticipating the upcoming interim Union Budget, there are expectations for an increase in the tax rebate to Rs 7.5 lakh. Such an adjustment would offer much-needed relief, particularly for middle-income taxpayers. Individuals falling under this income threshold, post standard deductions, would enjoy exemption from income tax, potentially encouraging increased spending and investment, thereby contributing to economic growth.?

However, it is imperative for the government to not solely rely on tax rebates. Comprehensive economic policies must be concurrently addressed to ensure sustainable, long-term growth. While a higher tax rebate benefits individuals, a holistic approach, including structural reforms and sector-specific policies, is essential for overall economic stability and advancement. The government's focus should be on striking a judicious balance between immediate relief measures and enduring economic strategies for a resilient and thriving economic landscape."

4. Made In India Push For Electronics Sector

Ashok Rajpal,Managing Director,Ambrane India, says ¡°The PLI schemes and various manufacturing incentives have already proven instrumental in supporting the consumer electronics industry, reflecting an impressive 53% YoY growth in the first half of calendar year 2023. To elevate the industry to international standards, additional support geared towards the export of 'Made in India' products is crucial. As we approach the Union Budget 2024-'25, our hope is for a budget that consistently nurtures a robust environment for domestic manufacturing, fostering innovation and enhancing global competitiveness. The sustained backing of the 'Make in India' initiative remains integral to our growth trajectory.

Critical to the success of the electronics manufacturing sector will be strategic investments in infrastructure and technology. Tax advantages and streamlined legal processes are imperative for the manufacturing sector's vitality. A key focus area must be ensuring self-reliance in cutting-edge technologies to facilitate continuous local manufacturing. We eagerly anticipate the budget's unveiling, maintaining optimism that government policies will fortify the foundation for growth, innovation, and sustainable practices within the electronics manufacturing landscape.¡±

5. Initiatives Towards Environment

As per Sachin Sharma, Founder and Director - Gem Enviro Management Limited,?"In the preceding year's budget, the government strategically positioned 'Green Growth' as a pivotal focus within the comprehensive 'Saptarishi' framework, allocating a substantial Rs 35,000 crore for priority capital investment to achieve net zero emissions by 2070. Despite these commendable initiatives, challenges persist in effectively streamlining waste management processes, notably in handling plastic waste. In anticipation of the upcoming budget, industry stakeholders are optimistic about the prospect of a revision in the 18% GST on plastic input material, reverting to the previous rate of 5%.

Furthermore, with climate action occupying a central position in India's G20 agenda and the notable Green Credit Initiative taking center stage at COP28, the government's unwavering commitment to sustainable growth and effective waste management is unmistakable. However, there exists a compelling opportunity to amplify support for the recycling of plastic and e-waste management industries, a move that could substantially strengthen and propel these sectors toward heightened sustainability. As the nation looks forward to the forthcoming budget, stakeholders eagerly anticipate targeted measures that will not only reinforce the foundations of the waste management ecosystem but also align with the broader aspirations of a greener and more sustainable India. The nation's waste crisis necessitates immediate intervention. Governments should consider allocating funds for advanced waste management solutions, such as waste-to-energy plants, enhancing waste management infrastructure, optimizing supply chains, and providing incentives for businesses to adopt sustainable practices".

6. Regulating The Crypto & Fintech Sectors

crypto expectation budget/bqprime

As per Devrath Banerjee, Director, TresVista ¡°Since this is an election year, the budget is expected to provide continuity to the government's previous initiatives without initiating any drastic reforms/additions. With the forthcoming budget, the financial sector is seeking a more comprehensive policy on cryptocurrency regulation, and the government is expected to create a regulatory framework that increases the ICRA's participation in the crypto market. The industry expects the government to rationalize the tax rates levied on Indian and foreign banks. RBI, SEBI, and IRDAI Regulators have started working together to ensure that financial innovation does not come at the cost of financial stability. The 2024 Union Budget is expected to make accommodations toward regulating the crypto and fintech sectors by setting up a separate inter-regulatory cooperation framework.?

The government has also been nudging banks to settle their foreign transactions via Indian rupees since July last year. Launching international trade in the Indian currency could lead to savings of $30-36 billion annually, reducing the pressure on the exchange rate. A push toward the same in this year's budget can be anticipated with increased incentives for banks. The dividends tax is another area where markets will be hoping for a change. Currently, a firm pays taxes on its profits, but at the same time, the shareholders are also taxed on their dividends, resulting in double taxation. Changes to rectify this anomaly can be awaited, with reforms to make dividends tax-free for shareholders.¡±

7. Ease Of Doing Business For Food & Beverage Sector

Piyush Kakkad, Chief Financial Officer of Rebel Foods, says "With Budget 2024 on the horizon, we are hopeful for strategic initiatives that will bolster the F&B sector, particularly in areas of digital innovation, ease of doing business and GST input credit restoration. The Indian government's progressive approach towards digitalization and entrepreneurship, as seen in recent budgets, gives us confidence. We anticipate policies that will further enhance operational efficiencies, and promote sustainability and tech integration."

8 Reconsider The 18% GST On Health Insurance

health insurance budget 2024/shutterstock

Ritesh Kumar, the MD & CEO of HDFC ERGO General Insurance We appreciate the steps taken by the Government and the IRDAI to transform the insurance sector and truly believe that they augment the industry¡¯s efforts of achieving insurance penetration till the last mile. In line with the IRDAI¡¯s vision of ¡®Insurance for All by 2047¡¯, there is a need to reconsider the GST rate of 18% on health insurance policies in the upcoming Union Budget, thereby improving the affordability for our citizens.

Also Read:?5 Tips To Buy?Health Insurance?For Parents

9. Redirect Infrastructure Sector Spending?

Professional services giant Deloitte says ¡°Over the past five years, the government has focused on building a strong infrastructure. Infrastructure spending as a percentage of GDP increased from 1.13 percent in FY 2019-20 to a budgeted estimate of 3.3 percent of GDP in FY 2023-24. Given the strong forward and backward linkages in the sector, spending helps support rural income and jobs; it is also likely to improve logistics costs.?

However, most spending is concentrated on roads and railways. On the other hand, over the past two years, spending on urban development and energy as a share of GDP has declined. šC The government is expected to divert some of its expenses towards improving the port and shipping; energy, especially green and sustainable energy; and urban infrastructure. In this budget, the government¡¯s focus should be on the transition from carbon-dependent to energy-efficient policies.¡±

10. Relief For Electric Vehicles

budget expectations electric vehicles/tata

Arun Sreyas, Co-Founder of RACE Energy, emphasized the significance of the FAME scheme in promoting widespread EV adoption. Sreyas acknowledged the government's dedication to the cause but pointed out a notable disparity in GST rates between EVs sold with fixed batteries (taxed at 5%) and lithium-ion batteries used for swapping (taxed at 18% when sold separately). Anticipating the budget, he expressed hope for GST parity for EV batteries used in swapping, aligning them with the 5% bracket to fortify the EV landscape.

11. Higher Bond Market Demand

Pankaj Pathak,?Fund Manager (Fixed Income), Quantum AMC, says?¡°The interim union budget for 2024-25 will be presented on February 1, 2024. As has been the custom, the government may not announce any major policy changes in the interim budget ahead of Union elections. So, the key focus area from the market¡¯s perspective, would be the government¡¯s fiscal deficit target and market borrowing numbers.

Given the Indian economy is showing steady growth trend, the government will likely continue with the fiscal consolidation plan to bring down the fiscal deficit to 4.5% of GDP by FY 2025-26. Based on this glide path, for the FY 2024-25, fiscal deficit target should be around 5.3% of GDP.

Government¡¯s borrowings from the bond market in FY25 might be lower than last year by around Rs. 500-700 billion. We expect the gross market borrowing of around Rs. 14.8 trillion and net market borrowing around 11.2 trillion in FY25.

Lower market borrowing from the government coupled with rising demand from long term investors like PF, pension and insurance companies makes the demand supply balance favorable for government bonds. Demand for bonds will also be boosted by India¡¯s inclusion in the global bond indices. We expect demand for bonds to outpace its supply in 2024. Thus, bond yields will likely go down and bond prices move higher. Since longer term bonds are more sensitive to yield changes, we expect long term bonds to perform better in 2024.¡±? ??

12. Extend Mid Day Meal Benefits

Midday meal/BCCL

Madhu Pandit Dasa, Chairman of The Akshaya Patra Foundation, which?officially partners with the government for the mid-day meal scheme under the PM Poshan Abhiyan, shares budget expectations, "The allocation of approximately ?12,600 crores towards the PM Poshan (Mid-Day Meal) program is a testament to the government's dedication to nurturing the health and well-being of India's future generations. The implementation of this noble initiative through the Public Financial Management System has notably enhanced transparency and effectiveness, ensuring that the benefits reach the intended beneficiaries efficiently.

In the spirit of collaborative progress and building on this strong foundation, we suggest further enhancements to this program in the upcoming budget. An?extension of the meal scheme to include breakfast,?in addition to the current lunch offerings, would greatly benefit the children, providing them with the necessary energy and nutrition to start their day. Additionally,?expanding the scope of this program to cover students in higher grades, particularly 9th and 10th, can play a crucial role in encouraging them to complete their schooling while ensuring they receive adequate nutrition.

In line with the government's initiative to promote the inclusion of millets in diets, we recommend that the?government facilitate the provision of millets through the Food Corporation of India (FCI) at subsidized rates. This step would not only align with national nutritional strategies but also provide a significant incentive for implementing partners like the Akshaya Patra Foundation".

13. Address?Garment & Textile Industry's Concerns?

Manjula Gandhi, Chief Product Officer, Numero Uno, says, "The Indian government's decision last year to allot Rs. 4,389.34 crore for the textile sector in the 2023šC24 budget demonstrated its dedication to promoting development and innovation in our fast-paced sector. ¡°The government appeared to be taking a forward-thinking stance by investing more resources, recognising the critical role that technology plays in enhancing the competitiveness of our business on a worldwide scale."

"We hope that Budget 2024-2025 addresses the primary concerns of the textile and clothing industry and propels us into a future defined by sustainability and growth, as we stand at the intersection of innovation and resilience in the industry." We look to the government in high regard and expect policies that support environmentally friendly sustainable practices, encourage technical innovation, and guarantee a favorable atmosphere for skill development. We hope to have a budget that not only protects the interests of the clothing and garment sector but also creates a prosperous foundation for the country by combining these many strands of support."

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