Finance Minister Nirmala Sitharaman presented the 2023 Union Budget on February 1 and in her post-budget press conference the minister said women empowerment, emphasis on tourism, empowerment of Vishakarmas (artisans) and green growth are the four key focus areas of this year’s budget. While taxpayers were overjoyed with the Rs7 lakh tax free income limit, businesses across sectors did a deep dive of the budget that went beyond what got cheaper and what became more expensive. Read on.