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<h1>Finance Bill 2023 amends Income-tax Act Section 119 to include Joint Commissioner (Appeals) from April 1, 2023.</h1> Clause 61 of the Finance Bill, 2023, proposes an amendment to section 119 of the Income-tax Act. The amendment involves replacing the terms 'the Commissioner (Appeals)' and 'a Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' and 'a Joint Commissioner (Appeals) or a Commissioner (Appeals)' respectively. This change aims to update the instructions to subordinate authorities and will be effective from April 1, 2023.