Union Finance Bill 2021 PDF

Union Finance Bill 2021 PDF Download

Union Finance Bill 2021 PDF download link is available below in the article, download PDF of Union Finance Bill 2021 using the direct link given at the bottom of content.

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Union Finance Bill 2021 PDF

Union Finance Bill 2021 PDF Download for free using the direct download link given at the bottom of this article.

Union Finance Minister Nirmala Sitharaman introduces the Finance Bill in Lok Sabha on Monday, February 1 with no changes in personal income tax slabs and a slew of hike in customs duty to benefit Make in India, the Budget speech focussed on Centre’s Atmanirbhar Bharat vision. The Finance bill is introduced only in Lok Sabha immediately after the presentation of the Union Budget. The finance bill gives effect to the government’s financial proposals on the taxation front.

Finance Minister Nirmala Sitharaman will present Budget 2021 in the Parliament on February 1. As an annual financial statement of the government, the budget details the estimates of revenue and expenditure in the past and in the time to come. Apart from the Budget speech delivered by the Finance Minister in Parliament, Budget documents include various sections such as the annual financial statement, the demand for grants, as well as the macroeconomic framework.

Demand for Grants

The Demand for Grants is the form in which the estimates of expenditure from the Consolidated Fund are submitted in the Parliament. In this form, the government is required to provide details of estimated expenditure. Usually, one Demand for Grant is presented in respect of each ministry or its department. More than one demand for grants may be presented for a ministry or department depending upon the nature of expenditure.

Expenditure Budget

The provisions made for a particular scheme of the government could be spread over a number of major heads in the revenue and capital sections under the Demand for Grants. The expenditure budget involves the estimates for a scheme or programme and is shown on a net basis on a revenue and capital basis in one place.

Receipts Budget

The receipts budget document gives the details of tax and non-tax revenue receipts, as well as capital receipts. It also provides a statement on the arrears of tax revenues as well as non-tax revenues. Details on the trend of receipts and expenditure and the deficit indicators, assets, liabilities, guarantees, and External Assistance are also included.

Budget At A Glance

Budget at a glance – is a set of documents that contains a brief description of the receipts and disbursements along with broad details of tax revenues and other receipts. It also provides the details of the resources transferred by the central to the state or the Union Territory governments. The set also has the following components:

  1. Debt and deficit statistics
  2. Transfer of resources to states and UTs with legislature
  3. Budget profile
  4. Receipts
  5. Expenditure
  6. Outlay on major schemes

You can download the Union Finance Bill 2021 in PDF format using the link given below or an alternative link for more details.

Union Finance Bill 2021 PDF - 2nd Page
Union Finance Bill 2021 PDF - PAGE 2

Union Finance Bill 2021 PDF Download Link

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