Finance Act 2020 budget of 27 March 2020 recorded; text provides no substantive measures and includes unrelated technical error trace.
The Finance Act, 2020 records the national Budget dated 27 March 2020 but the excerpt contains no substantive enactment-level provisions; it instead includes unrelated technical traceback and press-release text, indicating the presence of non-legal publishing artifacts rather than fiscal measures.

Tax residency for certain Indian citizens expanded, alongside new equalisation levy and revised withholding on large cash payments.
The Bill broadens tax residency by deeming certain Indian citizens with high domestic-source income and no tax liability elsewhere to be residents and shortens day-count tests; excludes voluntary corpus contributions from income of specified charitable and educational entities; introduces corporate dividend deductions and expanded withholding entries; creates new withholding rules for large cash payments with higher rates for non filers; and establishes a two percent equalisation levy on non resident e commerce operators supplying or facilitating online goods or services to Indian users, with exclusions, quarterly payment dates and enforcement mechanisms.

Finance Bill passage without debate signals expedited legislative approval and enactment of government fiscal proposals amid public health emergency
Lok Sabha passed the Finance Bill without floor discussion after sittings were curtailed due to the coronavirus outbreak; an all party meeting agreed to expedite consideration, the government moved over forty amendments which were incorporated while some Opposition amendments were negated, and the Bill was passed giving effect to the government's financial proposals for the stated fiscal period.