l  Main Highlights of Finance Bill, 2023
1. Income Tax : An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of  Individuals, 19. Tax Deduction at Source,  20. Assessment Procedure,  21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning,  24. Recovery and Refund of Tax, 25. Advance Payment of Tax, 26. Assessment of Hindu Undivided Family (HUF), 27. Assessment of Firm and Association of Persons,