The Finance Bill is a money bill by nature, according to Article 110 of our Constitution. Only the Lok Sabha is allowed to consider and vote on money bills. The Rajya Sabha can give recommendations, but the lower house can simply ignore those. At this point of time, the Bharatiya Janata Party has majority in Lok Sabha, but not in Rajya Sabha. They can pass any bill in Lok Sabha by the sheer force of numbers, but it will either get blocked or changed in the Rajya Sabha.