A Finance Bill is a legislative proposal that contains provisions related to taxation and other financial matters. It is introduced in the Lok Sabha, the lower house of the Indian Parliament, and is considered a part of the Union Budget. The Finance Bill is introduced every year along with the Union Budget and contains provisions related to taxation, government expenditure, and other financial matters. The Finance Bill is different from the Money Bill, which contains provisions related to government expenditure only. The Finance Bill is an important legislative instrument that helps the government to implement its fiscal policies and achieve its economic goals.