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<h1>Finance Bill 2023 amends Income-tax Act section 131, expanding appeal powers to Joint Commissioner from April 1.</h1> Clause 62 of the Finance Bill, 2023, proposes an amendment to section 131 of the Income-tax Act. The amendment involves replacing the words 'Commissioner (Appeals)' with 'Joint Commissioner (Appeals), Commissioner (Appeals)' in the section concerning powers related to discovery and production of evidence. This change is set to be effective from April 1, 2023, and aims to expand the authority for appeals within the tax framework.