The Government has notified the Finance Act, 2022 (“Finance Act”) to give effect to the financial proposals of the Central Government for the financial year 2022-2023 that was introduced in Lok Sabha on February 1, 2022 and passed on March 25, 2022 with 126 amendments to the bill presented. The Finance Bill, 2022 further received the assent of the President on March 30, 2022 and became the Finance Act.
The Finance Act introduced can be accessed at: https://egazette.nic.in/WriteReadData/2022/234693.pdf