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<h1>Amendment to Section 154: 'Commissioner (Appeals)' now includes 'Joint Commissioner (Appeals)' for rectifying tax mistakes, effective April 2023.</h1> Clause 73 of the Finance Bill, 2023 proposes an amendment to section 154 of the Income-tax Act, specifically in sub-section (2), clause (b). The amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' to address rectification of mistakes. This change aims to expand the scope of officials authorized to handle appeals, and it will be effective from April 1, 2023.