Inclusion of Joint Commissioners of Income-tax (Appeals) expands the list of income-tax authorities under the Act. Amendment broadens the statutory definition of income-tax authorities by expressly adding Joint Commissioners of Income-tax (Appeals) to clause (cca) of section 116 of the Income-tax Act, via insertion of the words 'or Joint Commissioners of Income-tax (Appeals)' after 'Joint Commissioners of Income-tax'; the insertion is consequential and given effect from the commencement of the stated fiscal year.