Union Budget 2023 How its Benefical for Small Business Man and Start up | NEW TAX REGIME | OLD TAX REGIME |

 BUDGET 2022 ANNOUCED BY OUR FINACE MINISTER NIRMALA SITHRAMAN 
 






What is the definition of a budget?

 Definition: A budget is a financial document used to project future income and expenses. To put it simply, a budget plans future saving and spending as well as planned income and expenses..

What are the 3 types of budgets?

 The three types of annual Government budgets based on estimates are Surplus Budget, Balanced Budget, and Deficit Budget.

 HOW BUDGET IS BEFEFICAL FOR THE SMALL BUSINESS OWNER , START UP , ENTENPRENEURS 

1 . AGRICULTURE ACCELRATOR FUND 

     IN THIS MANY START UP LIKE FIN TECH AND ED TECH ARE CAN ARLE TO RAISE FUND THROUGH INVESTORS BUT THE AGRICULTURE START UP ARE HEAVY CAPITAL EXTENSIVE THEY ARE  NOT ABLE TO RAISE FUND SO EASILY SO THE GOVERMENT DO ANNCOUNCE MANY TAC BENEFITS TO THE AGRICULTURE START UP 

2. EASE OF DOING BUSINESS 

 
 FM SAYS IN THE UNION BUDGET OF 2023 PRESENTED ON 1 FEB, SAID THAT TO ENHANCE THE EASE OG DOING BUSINESS MORE THAN 39000 COMPLIIANCES HAVE BEEN REDUCED AND MORE THAN 3400 LEGAL PROVISION WHICH HAD CRIMIANL IMPLICATIO, DECRIMINALISED 

3. JAN VISHWAS  BILL

 IN THIS GOVERMENT ANNOUCED THAT IN THE UPCOMIG TIME  JAN VISHWAS BILL. THE BILL INTRODUCED IN THE LOK SABHA IN THE WINTER SESSION AMENDS 42 LAWS TO REDUCE THE COMP;IANCE BURDEN ON SOLO AND BUSSINESSES TO ENSURE TO EASE OF DOING BUSSINESS "SOME ACT  THAT ARE AMEND BY TH BILL INCLUDE:THE INDIAN POST OFFICE ACT, 1898 THE ENVIRONMENT ( PROTECTION ) ACT 1686, THE PUBLIC LIABILITY INSURANCE ACT 1991 AND THE INFORMATON TECHNOLOGY ACT 2000 " ACCODING TO  A REPORT BY PRS LEGISLATIVE RESEARCH AN INDEPENDENT NON - PROFIT 

4.NATIONAL DATA GOVERNANCE POLICY 


IN THIS GOVERNMENT DOES NOT DISCLOSE THE THE PERSON ON WHICH DATA THERY ARE USEING IT IS ALSO CALLED ANNOYMISED DATA . GOVERNMENT SHARE THIS DATA WITH DIIFERENT INDUSTRY AND GOVERNMENT AGENCY TO UNDERSTAND WHAT TYPE OF NEED ARE PREVAILING IN INDIA,. DATA IS GOLD . SO GOVERNMENT CAN USE THIS DATA FOR THE DEVEOPMENT PROGRAM OF THE WELFARE OF THE PEOPLE 

5.COMMON BUSINESS IDENTIFERS

WHEN YPU CAN GO THE DIFFERENT PORTAL OF THE GOVERNMENT , AT SOME SITES IDENTIFIERS ARE THE EMAIL,AADHAR CARD ETC BUT NOW THE EVERTY BUSINESS REGISTRATION HAS BEEN DONE BY USING THE PAN CARD 

6.UNIFIED FILING PROCESS 

IN THIS THE GOVERNMENT ANNOUNCED THE UNIFIED PORTAL TO STORE ALL BUSINESS RELATED INFORAMATION THEN BUSINESS CHOICE TO DECIDED THAT THEY TO  DATA FOR GIVING FOR WHAT , FOR THIS OPTION IS COME ENTITY DIGILOCKER IN THIS YOU CAN STORE ALL DOCUMENT LIKE CIN NUMBER , PARTERNERSHIP DEALS , PAN NUMNBER , GST NUMBER 

7. NAPS 

IN THIS GOVERNMENT PAY THE SOME PORTION OF THE INTERN SALARY TO THE INDUSTRY . THAT CIURAGE THE INDUSTRY TO HIRE MORE INTERN . THIS IS DIRECTLE BENFICAL TO THE STUDENT. 

8.PRESUMPTIVE TAXATION 

SMALL BUSINESS OWNERS , FREELANCES  PROFESSIONAL LIKE - ENGINEERS AND  ARCHETECT ETC THEY ARE COME UNDER THE PRESUMTIVE TAXATION 

PROFESSIONAL - CAN SHOW - 50 ( IF INCOME IS LESS THAN 50 LAKH ) 5
FOR EXAMPLE * INCOME EARNED - 40LAKH
EXPENSES -  20 LAKH 
SO YOU JUST HAD TO PAY THE TAX ON THE 20 LAKH 

BUSSINESES CAN SHOW 6PERECENT OF THEIR PROFIT  ( IF INCOME LESS THAM 2CR ) 
INCOME EARNED - 2 CR
PROFIT 6PERECENT - 12 LAKH
TAXABLE AMOUNT - 12 LAKH

NOW THIS LIMIT IS INCREASE 50 L TO 75L AND 2 CR TO 3 CR UNDER THE CONDITION THAT YOUR 90 PERCENT OF PAYMENT HAVE DONE ONLINE 

9. TAX BENEFITS FOR NEW START UP 

I PROPOSE TO EXTEND THE DATA OF INCORPORATIONS FOR INCMOE TAXBENEFITS TO STARTUPS FROM MARCH 31 2023 TO MARCH 31,2024 FURTHER PROPOSE TO PROVIDE THE BENFITS OF CSRRY FORWARD OF LOSSES ON CHARGE OF SHAREHOLDING OF STARTUPD FROM 7 YEARS TO 10 YEARS 

WHAT TAX CHANGES ARE MADE IN BUDGET 2023 

87A REBATE LIMIT INCREASED FROM 5 LAKH TO 7 LAKH . IF YOUR TOTAL INCOME IS LESS THAN 7 LAKH YOU DONT NEED TO PAY ANY TAXES . ( NEW TAX REGIME ) 

CHANGES SLAB  FOR NEW TAX REGIME 

INCOME  ( LAKH )                                           TAX RATE 
0-3                                                  -                                NIL
3-6                                                  -                    5 PERCENT 
6-9                                                  -                          10*
9-12                                                -                          15 
12-15                                             -                           20*
ABOVE 15                                     -                          30 

CHANGE IN SURCHARGE 

IF THE INCOME OF ANY PERSON IS MORE THAN THE 5 CRORE . THE SURCHARGE ( ON THE TAXABLE AMOUNT )  REDUCED TO 37 TO 25 PERCENT UNDER TH ENEW TAX REGIME . THIS WILL REDUCE THE EFFECTIVE TAX RATE FOR SOLO IN THE HIGHEST TAX SLAB FROM 42.744 PERCENT TO 39 PERCENT 

BELOW POINT ARE HELPFULL FOR SALARIED EMPLOYEE . 

1 - LEAVE ENCASEHMENT 
      BUDGET 2023: BIG HIKES IN TAX EXEMPTION ON ENCASHED LEAVES FOR NON - GOBT STAFF
.IN THIS WHEN YOU ARE ON THE RETIRE . YOUR LEAVES ARE LEFT SO ON THE LEAVE PENDING COMPANY WILL PAY FOR THE MONEY IN THE LEAVE ]. IT IS 10 TIME OF THE MONTHLY SALARY . IN THIS LEACE EBCASGED ARE TAX FREE UNDER THE 3 LAKH BUT AFTER THE BUDGET 2023 ITS EXTEND UPTO 25 LAKH 

ONLINE GAMES 

NET WINNING -2023-24 NET EINNING FROM ONLINE GAMES ATTRACT 30 % TDS 
THE BUDGET HAS INTRODUCED TEO NEW PROVISION FOR TDS ON ONLNE GAMING. THEY ARE LEVY OF 
 - PERCENT ON PAYMENT OF NET WINNING AT THE TIME OF WITHDRAWAL OR AT THE END OF THE FY . THE OTHER REMOVAL OF THE CURRENT RS 10000 THRESHOLD FOR THE LEY OF TDS

OLD TAX REGIME VS NEW TAX REGIME 

THE PERSON WHO IS EARNING MONTHLY 50-60 YPU CAN GO UNDER THE NEW TAX REGIME IT IS BENEFICAL FOR YOU BECAUSE IN NEW TAX REGIME 7 LAKH INCOME HAS NO TAX 

IF YOU ARE INCOME MORE THAN 18-20 LAKH YOU HAVE NOT TO GO IN NEW TAX REGIME IN THIS YOU ARE NOT GET THE ALLOWANCE LIKE HRA. CHILDREN EDUCATUON ALLOWANCE . BUT IN NEW TAX REGIME YOU DONT GET THIS TYPE OF EXEMPTION ( THIS COME UNDER THE SCTION 10 OF INCOME TAX ) 


                                          THANK YOU FOR VISITING CRADLE07

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