5. Finance Act 2023 | Prospective & Retrospective Amendment | Basic Concepts | Income Tax AY 2024-25

Finance Act 2023 | Prospective & Retrospective Amendment | Basic Concepts | Income Tax AY 2024-25

00:00 - Introduction
00:49 - Finance Act - Annual Overview
02:19 - Finance Act
12:38 - What is Budget?
27:24 - How Budget Pass?
33:02 - How Finance Act Formed?
38:42 - Terminologies related to the Finance Act
48:10 - Types of Amendment
55:55 - Example

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