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<h1>Finance Bill 2023 amends Income-tax Act Section 116 to include Joint Commissioners of Income-tax (Appeals) as recognized authorities.</h1> Clause 60 of the Finance Bill, 2023 proposes an amendment to section 116 of the Income-tax Act. The amendment involves inserting the words 'or Joint Commissioners of Income-tax (Appeals)' after 'Joint Commissioners of Income-tax' in clause (cca). This change aims to include Joint Commissioners of Income-tax (Appeals) within the scope of income-tax authorities recognized under this section. The amendment is set to take effect from April 1, 2023.