Union Budget

Disputed old income Tax demands to be withdrawn – Finance Act 2024

Union Interim Budget 2024 – Disputed old income Tax demands to be withdrawn. No change in the tax slabs or rate

The interim budget will be a vote-on-account and will give the present government authority to spend certain sums of money till a new government comes into office after the 2024 Lok Sabha elections. A full-fledged budget will be presented after the Lok Sabha elections.

While a normal, full-year Union Budget outlines the government’s financial plans for the entire fiscal year ahead, an Interim Budget is a stop-gap arrangement to ensure smooth functioning until a new government takes charge.

Income Tax Proposals made in Union Interim Budget 2024

  • Disputed old outstanding income tax demands to be withdrawn Up to Rs. 25000/- up to FY 2009-10, up to Rs. 10000/- for FY 2010-11 to 2014-15
  • No change in income tax slabs or rates in interim budget 2024
  • Certain benefits to startup and investments made by Sovereign Wealth Funds/Pension Funds/IFSC Units expiring on 31.03.2024 extended to 31.03.2015 
  • 2024 substituted for 2025 in section 10(4D), (4F), (23FE) , Section 80IAC, 80LA, 92CA, 144C, 253 and section 255
  • TCS rate reduced to 5% for remittances under LRS. 

The Presidents has assented to the Finance Bill 2024 on 15th February, 2024. 

Download Finance Act 2024 (No. 8 of 2024) Click Here >>

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