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<h1>Finance Bill 2023 amends Income-tax Act's Section 158A, altering appeal procedures to include Joint Commissioner.</h1> Clause 75 of the Finance Bill, 2023, proposes an amendment to section 158A of the Income-tax Act. This amendment involves changing the term 'the Commissioner (Appeals)' to 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in the Explanation of the section. The amendment addresses the procedure for when an assessee claims that an identical question of law is pending before the High Court or Supreme Court. This change is set to take effect from April 1, 2023.