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of <h1>Finance Bill 2023 amends Section 177 of Income-tax Act, expanding appellate authority to include Joint Commissioner (Appeals).</h1> Clause 78 of the Finance Bill, 2023, proposes an amendment to section 177 of the Income-tax Act concerning associations dissolved or businesses discontinued. The amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in subsection (2). This change is set to take effect from April 1, 2023, and aims to broaden the scope of appellate authorities in the context of income tax appeals.
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