A Finance Bill, also defined as a Money Bill in Article 110 of the Constitution, is a bill introduced in the Parliament every year to give effect to the financial proposals made by the government for the upcoming financial year. A Finance Bill largely relates to a change in taxes and levies.

Thus, every time the government wants to levy a new tax or even make changes to the existing tax structure, it will have to introduce the Finance Bill. Only after the Finance Bill is passed by both the houses does it become a Finance Act and becomes the law.