Old Tax Regime or New Tax Regime - Which one is better?

Honourable Finance Minister Mrs Nirmala Sitharaman had declared the Finance Budget of 2023-24 on 01st February in the Lok Sabha. Why there is a lot of discussion going around the Old Tax Regime and New Tax Regime of the Income Tax regime?

source https://www.caclubindia.com/articles/old-tax-regime-or-new-tax-regime-which-one-is-better-48974.asp