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Writer's pictureBIJOY P PULIPRA

Version 3.0 Aatma Nirbhar Bharat Abhiyaan

The Central Government had rolled out the 3.0 version of Aatma Nirbhar Bharat Abhiyaan as part of combating the financial impact of Covid 19 . Following are few of the highlights of the ANBA 3.0


EPF Contribution for two years for New Employees

As part of Aatma Nirbhar Bharat Abhiyaan 3.0, the central government will pay the employee provident fund (EPF) contribution for new employees for two years.


New employees are defined to include those who

(i) joined an EPF Organisation registered establishment for the first time, or

(ii) lost employment between March 1 and September 30, 2020, but re-joined the workforce from October 1, 2020.


The scheme is open till June 30, 2021, and applies to employees earning less than Rs 15,000 per month. For establishments with less than 1,000 employees, EPF contribution of both the employer and the employee will be covered. For others, the government will only cover the employee’s EPF contribution


This will help the organisations to have some extra savings and also help the “New employees” to take home more amount for next two years


Extension of credit guarantee scheme

The Emergency Credit Line Guarantee Scheme was announced as part of the Aatma Nirbhar Bharat Abhiyaan in May.5 It provides eligible entities additional, collateral-free credit of up to 20% of the outstanding loan value as on February 29, 2020, at capped interest rates.


Eligible entities include:

(i) MSMEs, those availing individual loans for business purposes, among others, and

(ii) those with outstanding credit of up to Rs 25 crore, and annual turnover of up to Rs 100 crore.


The period of the loan is four years, one-year moratorium on repayment and three-year repayment period. 100% of the additional credit is guaranteed by the government. The scheme

was valid till November 30, 2020.


Covering more entities under scheme

The latest announcement extends the scheme till March 31, 2021, covering entities with outstanding loans of up to Rs 50 crore (without any restriction based on turnover). Further, the scheme has been expanded to cover entities in 26 stressed sectors (such as real estate, construction, and hospitality) identified by the Expert Committee on Resolution of COVID-19 related Stress. Entities in these sectors with outstanding loan of between Rs 50 crore and Rs 250 crore are eligible for the scheme. The period of the loan will be five years, one-year moratorium and four-year repayment.


Additional budgetary allocation

The central government has proposed to increase spending under the Pradhan Mantri Awas Yojana -Urban by Rs 18,000 crore for construction of housing in urban areas. This is in addition to Rs 8,000 crore allocated for the scheme in the 2020-21 Budget. ▪ Income tax relief for real estate: Under the Income Tax Act, 1961, a home buyer or a real estate developer (seller) has to pay tax on the difference between the circle rate of the house and the transaction value, if the difference exceeds 10%. This limit has been raised to 20%. The circle rate is the government determined value of a property used for calculating stamp duty.


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