<h1>Finance Bill 2023: Amendments on Tax Rates, Exemptions, GST Tribunal, and Customs Act Changes Proposed.</h1> The Finance Bill, 2023, introduced in the Lok Sabha, includes several amendments recommended by the President under specific constitutional articles. Key amendments involve the timing of enforcement for various sections, tax provisions for specified funds, and adjustments in tax rates for certain income categories. Notable changes include exemptions from surcharge on advance tax for certain incomes, revisions in tax treatment for non-resident income, and adjustments to the customs and goods and services tax acts. The bill also proposes the establishment of a Goods and Services Tax Appellate Tribunal and modifications to the Customs Act, focusing on warehousing and duty payment procedures.