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<h1>Amendment to Section 189 of Income-tax Act Expands Appeal Authority to Include Joint Commissioner (Appeals) from April 2023.</h1> Clause 79 of the Finance Bill, 2023, amends section 189 of the Income-tax Act concerning firms dissolved or businesses discontinued. The amendment modifies sub-section (2) by replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals).' This change broadens the scope of authority to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals). The amendment is set to take effect from April 1, 2023.