This book is a commentary on the proposed provisions of the Finance Bill 2023. It covers the following:

• Clause-by-clause detailed analysis
• Covering all the amendments proposed by the Finance Bill 2023.

All complex provisions have been explained with illustrations which helps the readers to comprehend the new provisions in a simplified manner.

The Present Publication is the 2023 Edition, authored by Taxmann's Editorial Team, with the following coverage:

• Table of 'List of Amendments'
• [Tax Rates] applicable for the assessment year 2024-25
• [Threadbare Analysis] on all proposed amendments
• [Examples/Illustrations] to understand all complex provisions
• [Charts & Tables] to get an overview of the provisions