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<h1>Finance Bill 2023 amends Income-tax Act section 249, expanding appeals to include Joint Commissioner (Appeals) from April 1.</h1> Clause 99 of the Finance Bill, 2023, amends section 249 of the Income-tax Act, expanding the scope to include the Joint Commissioner (Appeals). Sub-section (1) is revised to allow appeals to the Joint Commissioner (Appeals) from April 1, 2023. Sub-sections (3) and (4) are also amended, replacing references to 'Commissioner (Appeals)' with 'Joint Commissioner (Appeals) or the Commissioner (Appeals).' These changes affect the form of appeal and limitation under the Act, effective from April 1, 2023.