Iphone 13 or Samsung S23 which one to buy?

iphone 13 wont come at 40k. 

If you are a Android lover with plenty of features then stick with Android go for S23.

iPhone pathetic software, less features or dependant on Apple, many more issues.

iPhone advantage is resale value is good, they give good exchange value for upgrade.

Go for S23,  iphone sucks.

I ordered iphone13 at 50k almost 1.5 yrs back,  but after few days,  realized that android users have to compromise alot when they move to ios platform . Some of the apps are not even launched on ios or they don't give all features. 

Finally,  gave my iphone to Mother after using it for 7 days,  now she brag her iphone amoung her kitty friends 😀

Even i feel S23 is best for me... But still was losing out to public pressure of Iphone 🥲

I believe that you'll be open to stretch your budget a little since 40k seems quite low. Anyways, here's my opinion after using both of them.

1. I'm currently using iPhone 13 Mini and while I only bought it (and still continue using it) is the smaller size, otherwise I too would've got rid of it in a week. So apart from the Mini loving people, there are only three reasons to buy an iPhone now - Showoff, Fantastic Cameras (just point and shoot and it'll always deliver the best result, video stabilization is just smoooooth), and if you already have a bunch of Apple devices and don't care about the compromises since the Apple Ecosystem works for you. Even the showoff angle is quite faded now since everyone has an iPhone now, so it doesn't matter. So if you're not into any of these factors, don't go for it. The list would be too long if one starts to list all the compromises, but here's the best one - It has NFC, but you can't use if for tap-to-pay transactions since Apple Pay isn't launched in India yet and Apple being Apple, doesn't allow third party apps like GPay, Paytm etc to access its NFC feature. 

2. Samsung S23 felt a little overpriced to me. You won't feel like you're holding an S series phone at all, but if smaller form factor is your priority, then you can think about it. I haven't used it for a long time, so can't say whether the claims of Samsung getting slower with time is true or not. But Samsungs are usually reliable, they'll last for years without any hardware defects at all. And Samsung Pay is just slick.

Between the two, go for Samsung. I won't recommend any Chinese phones because they usually come with a lot of issues, but if you're still looking for something, try OnePlus. You will get higher specs than Samsung (if that's you want), but a slightly buggy software which can either improve or degrade with future updates. Samsung has lesser but enough specs and reliability, OnePlus has better specs but a little poorer software experience.

Decrease your budget and go for a budget Samsung smartphone like M35 or M55 which is sufficient to access your office mails

But why would you buy a 40K phone when you can access office emails even from a 10K Samsung phone? Will it be your personal phone or for office use only? Personally

I don't like IOS though IOS system are smooth & well tuned with hardware.

iPhone vs 2 hrs battery backup and heating machine 

Show off ya value depends.. waise iphone mehnga hai for me even free.. not for me for usage pattern