Finance Bill, 2023 was presented by the Hon’ble Finance Minister (FM), Nirmala Sitharaman on 1 February 2023. While moving the Bill for approval by the Lok Sabha on 24 March 2023, the FM introduced amendments to Finance Bill 2023. The said ‘Amended Bill’ has been passed by the Lok Sabha on 24 March 2023. The Bill is still awaiting assent from the President.