Finance Bill 2023 PDF

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Finance Bill 2023

The Finance Bill 2023 PDF is presented in the Parliament every year as part of the Union Budget documents. It is a Money Bill, which is used to implement changes in taxation proposed in the annual Budget. Finance Minister Nirmala Sitharaman will present the Union Budget 2023-24 in Parliament on February 1.

Once the bill is passed by the Lok Sabha, it is sent to the upper house which needs to return it with or without recommendations within 14 days. The Lok Sabha can either accept or reject the recommendations of the Rajya Sabha if any. However, if the bill is not returned by Rajya Sabha within 14 days, it is considered to have been passed by both houses of Parliament.

Finance Bill 2023

The Finance Bill is introduced in the lower house right after the Union Budget is announced. When the government proposes changes in taxes such as remission, abolition, alteration, regulation, and imposition of new taxes, the Finance Bill gives effect to these proposals for the upcoming financial year.

The bill makes the required amendments to the laws dealing with the various taxes and eliminates the need to bring a separate amendment law for each purpose. The Finance Bill becomes the Finance Act after it is passed in both houses of the Parliament and gets the assent of the President. The President can either withhold or give his assent to the Money Bill. He cannot return the Money Bill to the House.

You can download the Finance Bill 2023 PDF using the link given below.

2nd Page of Finance Bill 2023 PDF
Finance Bill 2023

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