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<h1>Amendment to Section 134: Joint Commissioner Added as Authority for Company Register Inspections from April 2023.</h1> Clause 65 of the Finance Bill, 2023 proposes an amendment to section 134 of the Income-tax Act. The amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in both instances where it appears. This change pertains to the authority to inspect company registers and is set to take effect from April 1, 2023.