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<h1>Finance Bill 2023 amends Income-tax Act section 158AB, updating appeals process to include Joint Commissioner from April 1.</h1> Clause 76 of the Finance Bill, 2023, proposes an amendment to section 158AB of the Income-tax Act. This amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' throughout the section. The change addresses procedures related to identical questions of law pending before High Courts or the Supreme Court. This amendment is set to take effect from April 1, 2023.