Sunday, January 27, 2019

Interim Budget 2019: What's in store for investors, taxpayers, economy?


From doling out sops for the farm sector and providing some relief to the individual income-tax payers, here's what leading brokerages expect from the budget.


With barely a few days left for the NDA (National Democratic Alliance) government to present the Interim Budget 2019, most domestic and foreign brokerages expect the measures to have a populist undertone ahead of the general elections scheduled for April / May 2019.

From doling out sops for the farm sector and providing some relief to the individual income-tax payers, here’s what leading brokerages expect.


CLSA
The pressure to further expand the farmer welfare programme ahead of the 2019 national elections is high for PM Modi. A possible announcement of a nationwide direct farmer support scheme is quite likely, or possibly even earlier. A Telangana-style scheme could cost ~ Rs1.2trn, further complicating fiscal maths, as it could be a recurring liability. The RBI’s possible large dividend might help just one time.

The GST-led tax revenue shortfall of 75-80bps of GDP is not reflected in the reduced government expenditure for FY19 due to off-balance-sheet funding, which is not a sustainable solution and will create its own problems later and distort the reported fiscal deficit for FY19.

We expect the ‘real’ government expenditure growth to slow down. The impact on capex will be even greater if the farmer support scheme is implemented. ITC should see some relief rally, as the budget is unlikely to tinker with tobacco taxation.

Bank of America Merrill Lynch
We expect the Center to target a fiscal deficit of 3.5% of GDP in FY20, after ending FY19 at 3.7%, 40bp higher than target. This should be funded by running down the Center's surplus with the RBI without additional issuance. While a pre-election Budget should ideally not propose new direct taxes, the finance minister should take steps to alleviate stress in rural India (metaphorically Bharat) via subvention or direct income transfer and for small industries via subvention.

Nomura
The interim budget would provide an opportunity for the government to outline its medium-term economic priorities, specifically with regards to improving farm/rural incomes. We pencil in GFD/GDP of 3.2% in FY2020E after 3.5% for FY2019E. Outside of the farm sector, we expect a focus on micro, small and medium enterprises (MSMEs) and the middle class. We do not expect any big tax changes in the interim budget (if any, they will be announced in the final budget to be presented in June/July).



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