THE FINANCE BILL, 2023
to give effect to the financial proposals of the Central Government for the financial year 2023-2024.
BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:––
Short title and commencement.
1. (1) This Act may be called the Finance Act, 2023.
(2) Save as otherwise provided in this Act, sections 2 to 122 shall come into force on the 1st day of April, 2023.