TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Bill 2023 amends Income-tax Act, establishes Joint Commissioner (Appeals) as new appellate authority under Section 246.</h1> Clause 98 of the Finance Bill, 2023, amends Chapter XX of the Income-tax Act to establish the Joint Commissioner (Appeals) as an appellate authority. It replaces section 246, allowing taxpayers to appeal orders from Assessing Officers below the Joint Commissioner rank to the Joint Commissioner (Appeals). The amendment outlines specific orders eligible for appeal and stipulates that appeals cannot be filed if the order is approved by higher authorities. It also permits the transfer of appeals between Commissioners and Joint Commissioners, ensures rehearing opportunities, and allows the Central Government to create a scheme for efficient appeal disposal. These changes are effective from April 1, 2023.
TaxTMI 
TaxTMI 
