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<h1>Finance Bill 2023 amends Income-tax Act, Section 250: Joint Commissioner (Appeals) now included, appeal decisions within one year.</h1> Clause 100 of the Finance Bill, 2023, amends section 250 of the Income-tax Act to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) in various sub-sections. Sub-section (6A) is revised to allow either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to hear and decide appeals within one year from the end of the financial year of filing or transfer. Additionally, a second proviso is added to sub-section (6C), allowing the Central Government to amend directions issued by 31st March 2022, effective retrospectively from 1st April 2022. These amendments take effect from 1st April 2023.